Search Results for "Bombay Stamp Act 1958"

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Search Results for "Bombay Stamp Act 1958"

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High Court

Bombay High Court Considers Challenge to Penalty Under Maharashtra Stamp Act for Delayed Payment. Court Analyses Effect of Interim Stay on Demand Date Under Section 31(4).

18 Jun 2025

The petitioner, a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of the Constitution challenging demand n...

High Court

Bombay High Court Allows Petition Challenging Stamp Duty Assessment on Flat Purchase Agreements. Agreements for sale of flats in a building under construction are agreements to sell, not conveyances, and stamp duty is to be assessed on the consideration stated in the agreement, not on market value.

22 Nov 2006

The petitioner, M/s. Padmavati Construction Co., a partnership firm, was developing a plot of land in Chembur, Mumbai. The registered owner, Bombay Co...

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...

High Court

Bombay High Court Quashes Orders Denying Refund of Stamp Duty on Cancelled Sale Agreement. Recital of Possession in Agreement Not Conclusive When Only 15% Consideration Paid; Refund Admissible Under Section 48 of Maharashtra Stamps Act, 1958.

2 Apr 2025

The dispute arose from an agreement for sale dated 19 March 2020, by which the petitioners agreed to purchase a flat in Karad, Satara for a total cons...

High Court

Bombay High Court Quashes Recovery Notice for Stamp Duty on Mortgage Deed Executed by Cooperative Society Under Government Remission Order. Government Order for Remission of Stamp Duty Dated 19.3.1990 Held Binding on Authorities Despite Subsequent Audit Objection.

11 Jan 2005

The petitioner, Yashwantrao Chavan Shetkari Sahakari Soot Girni Maryadit, a cooperative society registered under the Maharashtra Cooperative Societies...

High Court

Bombay High Court Upholds Petitioners' Challenge to Local Body Tax Provisions under Bombay Provincial Municipal Corporations Act. Provisions empowering levy of Local Body Tax in lieu of Octroi held to be within constitutional framework under Part IXA of the Constitution and not violative of municipal autonomy.

1 Oct 2014

The petitioners, unions and associations of employees of various municipal corporations in Maharashtra, filed writ petitions challenging the constitut...

High Court

Bombay High Court Directs Collector to Consider Refund of Stamp Duty Paid on Unconsummated Sale Agreement Due to Covid-19 Pandemic. Petitioner entitled to refund under Section 52 read with 52A of Maharashtra Stamp Act, 1958 as no instrument was executed and transaction fell through.

7 Jan 2023

The petitioner, Deepti Kavit Ved, desired to purchase Flat No.707, 'B' Wing, Nishchy Building for a total consideration of Rs.74 Lakhs from M/s. Shree...

High Court

Bombay High Court Allows Refund of Stamp Duty Paid on Cancelled Agreement to Sale — Application Within Time Under Section 48 of Maharashtra Stamp Act. The court held that the six-month limitation period for refund runs from the date of cancellation deed, not the original agreement, and the amendment extending time to two years applied retrospectively to pending applications.

30 Sep 2024

The petitioner, Mahesh Padmakar Jagtap, entered into an Agreement to Sale on 11 June 2009 for purchase of a flat for a total consideration of Rs.18,50...

High Court

Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958 — Petitioner Entitled to Refund Despite Delay in Application. The court held that the limitation period under Section 49 should be liberally construed to avoid unjust enrichment, and that the petitioner's delay in applying for refund was condonable as the transactions never materialized.

21 Sep 2023

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

High Court

Bombay High Court Allows Impounding of Unregistered MoU Under Stamp Act in Civil Suit — Trial Court's Rejection Set Aside. Section 33 of Maharashtra Stamp Act Mandates Impounding of Insufficiently Stamped Documents Irrespective of Registration Requirement Under Section 49 of Registration Act.

23 Jan 2018

The petitioners, Yuvraj Developers, a partnership firm, filed a writ petition under Article 227 of the Constitution of India challenging an order date...

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