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High Court Quashes Stamp Duty Demand and Order in Writ Petition by Petitioner Against State of Maharashtra Under Maharashtra Stamp Act, 1958 Due to Time-Barred Proceedings and Erroneous Computation

The Petitioner, challenged Demand Notices and an Order by the Collector of Stamps and CCRA under the Maharashtra Stamp Act, 1958, alleging a deficit i...

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Agreement to Sell Not a Deemed Conveyance Without Transfer of Possession | Tenant’s Possession Not Sufficient | Supreme Court (2026 INSC 59)

The Supreme Court allowed the civil appeal filed by Vayyaeti Srinivasarao and set aside the judgment of the High Court, which had affirmed the Trial C...

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Bombay High Court Quashes Deficit Stamp Duty Demand Against Housing Society Due to Limitation Under Section 53A of Maharashtra Stamp Act. Demand raised beyond six-year period from Amnesty certificate under Section 41 is barred by time, and even otherwise, a 20-year delay is unreasonable.

The Petitioner, Uma Niwas Co-Operative Housing Society Ltd., a society registered under the Maharashtra Co-operative Societies Act, 1960, filed a writ...

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Supreme Court Dismisses Appellant's Challenge to Stamp Duty and Penalty Order in Specific Performance Suit. Agreement of Sale with Possession Deemed Conveyance Under Karnataka Stamp Act, 1957, and Court Has No Discretion to Impose Lesser Penalty Than Ten Times Deficit Duty Under Section 34.

The appellant filed a suit for specific performance of an agreement for sale dated 04.11.1996, which was coupled with possession, thereby deemed a con...

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Bombay High Court Quashes Stamp Duty Reassessment Order Due to Violation of Natural Justice and Non-Application of Mind. Collector's order set aside for failing to consider petitioner's objections and relying on unsubstantiated ready reckoner rates without providing opportunity of hearing.

The petitioner, Crystal Construction Company, challenged an order dated 16 September 2021 passed by the Collector of Stamps, Andheri, which adjudicate...

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Bombay High Court Dismisses Petition Challenging Stamp Duty on Octroi Collection Agreement as Lease. Agreement for collection of octroi by agent held to be a lease under Section 2(n)(iii) of Maharashtra Stamp Act and chargeable under Article 36(i) of Schedule I.

The petitioner, M/s. Sai Trading Company, a partnership firm, entered into an agreement on 27th April 2006 with the Sangli, Miraj and Kupwad City Muni...

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High Court of Karnataka Quashes Stamp Duty Demand on Development Agreement — Karnataka Appellate Tribunal's Order Set Aside for Lack of Proper Consideration of Evidence and Non-Application of Mind to the Definition of 'Conveyance' Under the Karnataka Stamp Act, 1957.

The petitioners, M/s. Motwani Builders and M/s. B. Alim Builders, filed writ petitions under Articles 226 and 227 of the Constitution of India challen...

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Bombay High Court Quashes Stamp Duty Demand Against Successors in Interest Due to Violation of Natural Justice. Predecessor in title not given opportunity of hearing before determination of deficit stamp duty under Maharashtra Stamp Act, 1958.

The petitioners, who are the legal heirs and successors in interest of one Abubakar Memon, filed a writ petition under Article 226 of the Constitution...