is an undisputed position that the Special Adhesive Stamps were purchased by the petitioner through franking of Rs.10,48,500/- on 20th May 2010 from I.D.B.I. Bank, Chembur, Mumbai. This fact was admitted in paragraph 3 of the affidavit-in-reply filed by the respondents. It is admitted in paragraph 5 of the affidavit-in-reply that the application for refund of stamp duty was made by the petitioner to the respondent no.3 on 18th November 2010 under Section 48(1) of the Maharashtra Stamps Act, 1958. It is thus admitted position that the application for refund of stamp duty was made within six months from the date of purchase of the Special Adhesive Stamps. The submission of the learned AGP that there was no date mentioned on the application made by the petitioner and thus the application was barred by law of limitation under Section 48(1) of the Maharashtra Stamps Act, 1958 is totally devoid of merit. The respondent had not disputed that the application was received by the authority on 18th November 2010 which was received within six months from the date of purchase of Special Adhesive Stamps. Even if the date was not mentioned on the application for refund of the stamp duty, the fact remains that the same was received on 18th November 2010 which was within six months from the date of purchase of Special Adhesive Stamps. In my view, there is thus no substance in the issue of limitation raised in the impugned order as well as in the affidavit-in-reply and the same is totally frivolous.
