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Search Results for "maharashtra stamp act"

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High Court

Bombay High Court Allows Writ Petition Seeking Benefit of Government Order Dated 29th August, 2020 for Stamp Duty Concession in Addition to ITP Regulation Concession. The Court held that the Government Order dated 29th August, 2020 is a separate and independent concession and the Petitioners are entitled to avail both concessions under the Maharashtra Regional & Town Planning Act, 1966.

22 Feb 2021

The Petitioners, Macrotech Developers Ltd. and Palava Dwellers Private Ltd., are companies engaged in real estate development. They filed a Writ Petit...

High Court

Writ Petition Challenging Review Orders on MVAT Refund Adjustments Quashed by Bombay High Court. Bombay High Court invalidates review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act due to lack of jurisdiction, directing refund of Rs. 2.72 crores with interest.

23 Oct 2024

The Bombay High Court quashed review orders issued under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022 (Settlement Act). The ...

High Court

High Court of Karnataka Quashes Stamp Duty Demand on Arbitral Award Passed Outside State — Stamp Duty Payable Only Where Award is Made Under Section 3 of Karnataka Stamp Act, 1957. Arbitral Award Made in Mumbai Not Subject to Karnataka Stamp Duty When Sought to be Executed in Karnataka.

23 Oct 2024

The petitioner, Mahindra & Mahindra Financial Services Ltd, a financial institution, entered into a loan agreement with respondents No. 1 and 2. The a...

High Court

Bombay High Court Rules Against Stamp Duty on Amalgamation Orders Under Companies Act, 1956. Court Order Sanctioning Scheme of Amalgamation Is Not a Conveyance Under Bombay Stamp Act, 1958.

31 Mar 2016

The case involved a reference under the Bombay Stamp Act, 1958, arising from a scheme of amalgamation between Reliance Industries Limited (transferee)...

High Court

Bombay High Court Allows Writ Petition Quashing Stamp Duty Order in Seawoods Project Development Agreement — Lease Deed Not Liable to Stamp Duty as Conveyance Under Bombay Stamp Act, 1958. The court held that a development agreement-cum-lease deed executed by CIDCO for a 60-year term is a lease, not a conveyance, and is chargeable under Article 36 of Schedule I of the Bombay Stamp Act, 1958.

28 Sep 2012

The petitioners, Larsen and Toubro Ltd and its subsidiary, challenged an order dated 16 July 2011 passed by the Chief Controlling Revenue Authority (r...

High Court

Bombay High Court Upholds Validity of Bombay Stamp Act Provisions on Sale Certificates in Execution Proceedings. Interpretation of 'Instrument' under Section 147 of Delhi Municipal Corporation Act Not Extended to Bombay Stamp Act.

16 Mar 2011

The case involves a reference under Section 113 of the Code of Civil Procedure, 1908, made by the Principal District Judge, Aurangabad, to the Bombay ...

High Court

Bombay High Court Allows Appeal in Stamp Duty Exemption Case — Agreement to Lease Not a Lease, Notification Exemption Inapplicable. The court held that a document which is only an agreement to execute a lease in future does not qualify as a lease for exemption under the Bombay Stamps Act, 1958.

7 Apr 2010

The appellant, Pankaj Ramlakhan Dubey, proprietor of M/s. Vedamsh Agro Food Products, filed a Letters Patent Appeal against the judgment of a learned ...

High Court

Bombay High Court Allows State Appeal in Stamp Duty Dispute — Conveyance Deed Not Exempt Under Article 5(e) of Schedule I of Bombay Stamp Act, 1958. Transfer of Development Rights (TDR) by CIDCO to Developer Held Liable to Stamp Duty as Conveyance, Not as Instrument of Lease or License.

14 Nov 2019

The case involves two Letters Patent Appeals filed by the State of Maharashtra and other stamp authorities against a common judgment of a learned Sing...

High Court

Bombay High Court Rejects Allegations of Arbitrator Bias in Stamp Duty Compliance Matter. Arbitrator's Visit to Stamp Authorities to Explain Legal Process Under Maharashtra Stamp Act, 1958 Deemed Part of Statutory Duty and Not Evidence of Partiality.

23 Jul 2025

The petition invoked Section 14(2) of the Arbitration and Conciliation Act, 1996, seeking substitution of the sole arbitrator on the ground that she l...

High Court

Bombay High Court Upholds Constitutional Validity of Section 50C of Income Tax Act, 1961 in Stamp Duty Dispute. Development Agreement Stamp Duty Based on Ready Reckoner Rate Upheld; Section 50C Not Ultra Vires.

15 Mar 2010

The petitioner, Bhatia Nagar Premises Cooperative Society Limited, is a cooperative society that owns land with a building. It entered into a Developm...

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