Harshit Harish Jain Vs State Of Maharashtra 2025 INSC 104 - Maharashtra Stamp Act - CCRA - Review Power

Maharashtra Stamp Act, 1958 - Chief Controlling Revenue Authority- A quasi- judicial authority can only exercise such powers as the statute confers. There is no provision in the Act enabling the CCRA to sit in review of its own orders - Jurisdiction cannot be created by consent or waiver. The law does not permit a statutory functionary to assume powers not conferred upon it, regardless of how the parties engage in subsequent litigation.

Administrative Law - A measure of discretion or consideration for good faith conduct is not alien to statutory processes that safeguard citizens from unjust enrichment by the State. (Para 11)

Maharashtra Stamp Act, 1958 - Section 48 - HC dismissed Writ petition challenging rejection of the Appellants’ claim for refund of stamp duty under the provisions of the Maharashtra Stamp Act, 1958 - Allowing appeal, SC observeD: the Appellants are entitled to the benefit of the un- amended proviso of Section 48(1) of the Act. Their refund application, therefore, cannot be repelled as time-barred merely because the deed’s registration was post-amendment. Equally, the subsequent orders recalling the already sanctioned refund stand vitiated, given the CCRA’s lack of statutory mandate to review its own final orders.