Sub-Registrar overcharged stamp duty? Use RTI + §49 to get a refund (2026 guide)

This is shockingly common. Maharashtra IGR alone refunds an estimated Rs 200+ crore a year of over-collected stamp duty — and that is only the cases where citizens claim it. Most don't, because the calculation looks opaque and the refund procedure looks scary. Both fears are misplaced.

The SR counter clerk is reading off a screen that may already have an error. The IGR helpline can quote the rule but cannot tell you what was actually computed in your case. Only the PIO (the Sub-Registrar himself/herself) can hand you the signed working — and that is what you need for §49 refund.

• SR counter / IGR helpline: Generic rule recital. No officer name. No working. No appeal.
• RTI: PIO must give a written reply in 30 days under §7(1) — including the detailed stamp duty computation, the ready reckoner page used, the rate slab applied, the rebates considered/excluded, and the procedure to claim refund. Once you have this, the §49 refund application is a straightforward form.

In short: the counter is a counter. The RTI is a written record you can use in court if needed.

Cross-check the duty on your state's IGR online stamp duty calculator:

• Maharashtra: https://igrmaharashtra.gov.in (eStamp Duty Calculator)
• Karnataka: https://kaverionline.karnataka.gov.in (Stamp Duty + Reg. Fee Calculator)
• Tamil Nadu: https://tnreginet.gov.in (Stamp Duty Calculator)
• Andhra Pradesh / Telangana: https://registration.ap.gov.in / https://registration.telangana.gov.in (Market Value & Stamp Duty)
• Delhi: https://doris.delhigovt.nic.in (DLR Calculator)
• Uttar Pradesh: https://igrsup.gov.in (e-Stamp Calculator)

Print the calculator output. If it differs from what was charged, you have a clean case for RTI + §49 refund.

Default PIO is the Sub-Registrar of the office where registration happened. For systemic / refund-stage matters, the District Sub-Registrar / Joint District Registrar and ultimately the Inspector General of Registration (IGR) of the state are the higher authorities.

The Public Information Officer
(Sub-Registrar)
Office of the Sub-Registrar, [SRO name]
[address] - [PIN]

• State offices: Rs 10 in most states (court-fee stamp / cash / IPO). See state-wise calculator.
• BPL applicants: waived under §7(5).

[Your full name]
[Your address]
[Phone] · [Email]
[Date]

To,
The Public Information Officer
(Sub-Registrar)
Office of the Sub-Registrar, [SRO name]
[address]

Subject: RTI application under §6(1), RTI Act 2005 — basis of stamp
duty computed on Document No. [registration number] dated [date]

Sir/Madam,

I am the executant / claimant on the document described below. I
request the following information under §6(1) of the Right to
Information Act, 2005:

Document details:
  Registration document no.: [number]
  Date of registration: [DD-MM-YYYY]
  Type of instrument: [Sale Deed / Gift Deed / Lease Deed / Conveyance]
  Property: [door/flat number, locality, area in sq ft]
  Consideration value: Rs [amount]
  Market value (per ready reckoner): Rs [amount]
  Stamp duty paid: Rs [amount]
  Registration fee paid: Rs [amount]
  Names of parties: [as on deed]
  Co-owner share (if any): [percentage]

Information sought:

1. The complete **stamp duty computation worksheet** for this document
   — the section of the [State] Stamp Act applied, the ready reckoner
   page / Annual Statement of Rates entry used, the rate per sq m / sq ft,
   the area considered, the consideration vs market value adopted under
   §32A (or state equivalent), and the final duty amount.
2. Whether any **rebate** was applied — women co-owner rebate, joint-
   purchaser rebate, senior citizen, agricultural use, affordable
   housing, or any other concession notified by the State Government.
   If not applied, the specific reason and the relevant notification.
3. The **rate slab** considered — residential / commercial / industrial /
   agricultural — and the basis for that classification.
4. The name and designation of the **clerk who computed** the duty
   and the **Sub-Registrar who approved** registration.
5. A copy of the IGR notification / circular under which the rate was
   fixed for the year of registration.
6. The procedure and **statutory deadline** to claim refund of any
   excess stamp duty paid, under §49 of the Indian Stamp Act 1899
   (or state equivalent).
7. Copies of any internal noting on this document number relating to
   duty computation.

Fee: I enclose [court fee stamp / IPO / cash receipt] for Rs [amount].

I declare that I am a citizen of India.

Thank you,

[Signature]
[Name]

Registered Post with AD = tracking + proof. The 30-day clock starts on the AD date. Hand-delivery + stamped duplicate is also valid.

• Day 30: Reply due.
• Day 31 onwards: §7(2) deemed refusal — file the First Appeal.
• Parallel — §49 refund deadline: 6 months from the date of payment of the stamp duty (some states extend to 2 years for spoiled stamps; check state amendment). Don't let the RTI delay push you past the §49 window — file the refund application under protest before the deadline if needed, with a note that the IGR computation will be amended on receipt of RTI reply.

FAA is typically the District Sub-Registrar (DSR) / Joint District Registrar; for systemic relief, the Inspector General of Registration (IGR) of the state.

To,
The First Appellate Authority
(District Sub-Registrar / Joint District Registrar)
[Office and address]

Subject: First Appeal under §19(1), RTI Act 2005

I filed an RTI dated [date] (acknowledged on [AD date]) at the SR
office, [SRO]. The 30-day reply window under §7(1) ended on
[day 30]. I have received [no reply / vague reply].

I therefore prefer this First Appeal under §19(1) and request the
FAA to direct the PIO to furnish the information sought, and pass
orders under §20 for deemed refusal.

Enclosures: (a) copy of RTI, (b) AD card, (c) PIO reply (if any).

[Signature]

If the FAA fails in 45 days (§19(6)), file a Second Appeal under §19(3) to the State Information Commission.

Once the RTI reply confirms an over-collection, file a refund application at the office of the Collector of Stamps / District Sub-Registrar / IGR (varies by state — Maharashtra goes through DSR; Karnataka through DR; TN through Collector of Stamps).

Documents to attach:

• Application in the prescribed form (downloadable from the state IGR website)
• Original / certified copy of the registered deed
• Original challan / e-stamp receipt
• RTI reply confirming over-collection
• Cancelled cheque for refund credit
• Aadhaar / PAN of applicant
• Affidavit of fact (some states require a Rs 100 stamp paper affidavit)

Most states issue refund within 8-16 weeks of a complete application. The refund is paid by DD or direct bank transfer.

• “Stamp duty computation is internal — §8(1)(d) commercial confidence.” Stamp duty is a tax; Article 265 — no tax without authority of law — overrides. Jayantilal Mistry v. RBI (2016) 3 SCC 525 and §8(2) public-interest override apply.
• “Personal information of clerk — §8(1)(j).” Names of public servants on duty are not personal. Subhash Chandra Agrawal v. CPIO, Namit Sharma v. UoI.
• “§49 refund not available — only spoiled stamps refundable.” §49(d) of the Indian Stamp Act 1899 specifically covers stamps used “in excess of what was required”. CIC and several High Court rulings — Hindustan Steel Ltd v. State of Orissa, AIR 1970 SC 253 (excess collection is a quasi-judicial error subject to refund).
• “Rebate is not automatic — separate application needed.” Most state circulars (e.g., Maharashtra IGR Circular dated 31 March 2021 on women rebate) state the rebate is automatic on registration if criteria are met. Cite the circular.
• “Approach the DSR for refund, not the SR.” Yes — but the basis must come from the SR who computed the duty. RTI is the right route.

1. §7(1) — 30 days: PIO replies.
2. §7(2) deemed refusal — Day 31: First Appeal under §19(1) to DSR.
3. §19(6) — 45 days: FAA decides.
4. §19(3) — 90 days from FAA order: Second Appeal to State Information Commission.
5. §20 penalty: Up to Rs 25,000 on the PIO + disciplinary action.
6. Parallel — §49 Indian Stamp Act: Refund application within 6 months (state extensions vary).

• RTI in 12 simple steps — start here
• Encumbrance Certificate stuck at SR? RTI guide
• Property mutation stuck at the tehsildar? RTI guide
• Property tax wrongly assessed? RTI route
• All Indian helplines (IGR Maharashtra, Kaveri, TNREGINET)
• RTI forms + state-wise fees

Last reviewed: 26 April 2026 by RTI Wiki editorial team. If you spot an error or an out-of-date phone/address, please post on the Q&A forum or write to admin@bighelpers.in.