Allahabad HC rules 8-year stamp duty refund limit applies prospectively, protecting homebuyers’ accrued rights from retrospective denial
In a recent judgment, the Allahabad High Court quashed the denial of a stamp duty refund, ruling that the 8-year limitation period introduced by the U.P. Stamp (5th Amendment) Rules, 2021, applies prospectively and cannot defeat accrued rights. Petitioners Seema Padalia and another filed a writ petition challenging an order dated 16.05.2024, which rejected their…
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