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 Quashes Stamp Duty Demand on Unexecuted Lease Agreement — No Liability Under Maharashtra Stamp Act, 1958. Adjudication under Section 31 cannot be basis for demand when document is not executed and no stamp duty is chargeable.

8 Aug 2019

The petitioner, Crisil Limited, a company registered under the Companies Act, had been in occupation of office premises at Hiranandani Business Park, ...

High Court

Bombay High Court Allows Refund of Stamp Duty on Cancelled Development Agreement Under Section 47(c)(5) of Maharashtra Stamp Act, 1958. Petitioner entitled to refund as transaction was cancelled before possession and within two years, not covered by Section 48 proviso.

3 Sep 2025

The Petitioner, M/s. Satyam Construction, entered into a Development Agreement on 2 June 2011 with Shri Rajiv Ghule and others for development of land...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment Order for Lack of Proper Notice and Violation of Natural Justice. Petitioner's Property Valuation Dispute Remanded for Fresh Adjudication After Finding That Show-Cause Notice Was Not Served and Opportunity of Hearing Was Denied.

3 Sep 2025

The petitioner, Armstrong Machine Builders Private Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay Hig...

High Court

Bombay High Court Allows Petition Challenging Stamp Duty Demand on Development Agreement — Lease Deed Not a Conveyance Under Maharashtra Stamp Act. Agreement for lease with possession does not amount to conveyance under Article 25 of Schedule I of the Maharashtra Stamp Act, 1958, and stamp duty is payable under Article 36.

18 Dec 2025

The petitioner, Deepak Fertilizers and Petrochemicals Corporation Limited, entered into a development agreement-cum-lease deed with respondent No. 3, ...

High Court

Bombay High Court Allows Appeal in Commercial Suit for Specific Performance — Agreement to Sell Not Frustrated by Non-Payment of Stamp Duty. Court holds that failure to pay stamp duty on an agreement to sell does not render the agreement void or unenforceable, and the plaintiff is entitled to seek specific performance subject to payment of deficit stamp duty and penalty.

22 Dec 2023

The appellant, Jay Kirtikumar Ashani, filed a Commercial Suit (No. 161 of 2022) for specific performance of an agreement to sell dated 15th October 20...

High Court

Bombay High Court Allows Registration of Deed Beyond Limitation Period by Excluding Time Taken for Stamp Duty Adjudication — Time Spent Before Stamp Authorities Must Be Excluded Under Sections 23 and 25 of Registration Act, 1908

20 Aug 2024

The petitioner, V. H. Property Solution LLP, executed a Deed of Conveyance on 06.10.2015 and presented it to the Stamp Duty Authorities on 10.12.2015,...

High Court

Bombay High Court Quashes Appellate Order Exceeding Jurisdiction in Stamp Duty Adjudication — Appellate Authority Cannot Set Aside Unchallenged Part of Order in Favour of Appellant Without Hearing. The Chief Controlling Revenue Authority under Section 53(1A) of Maharashtra Stamp Act, 1958 exceeded its jurisdiction by setting aside a favourable part of the Collector's order not challenged by any party, violating principles of natural justice.

6 Jan 2017

The petitioner, Saryu Properties and Hotels Pvt. Ltd., a company engaged in hospitality business owning two hotels in Mumbai, filed a writ petition ch...

High Court

Bombay High Court Quashes Stamp Duty Demand on BOT Concession Agreement — Agreement Not a Lease Under Maharashtra Stamps Act. Concession Agreement for Build, Operate and Transfer of Bridge Held Not to Create Leasehold Interest Under Section 2(n)(iii) of Maharashtra Stamps Act, 1958.

6 Mar 2020

The petitioner, Abhijeet Ashoka Infra Structure Pvt. Limited, entered into a Concession Agreement with the State of Maharashtra on 16/11/1998 for cons...

High Court

Bombay High Court Allows Refund of Advance Stamp Duty Paid on Unexecuted Deed of Assignment — Petitioner Entitled to Refund Under Section 48 of Maharashtra Stamp Act, 1958 as No Instrument Was Executed

5 Jun 2023

The Petitioner, Kasthmandup Developers Pvt. Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging the order dated 01....

High Court

Bombay High Court Dismisses Insurance Company's Challenge to Stamp Duty Demand on Marine-cum-Erection Policies. Policies for construction of rigs classified as Sea Insurance under Article 47A(ii) of Indian Stamp Act, 1899.

7 Jun 2006

The petitioners, Oriental Insurance Co. Ltd. and its Divisional Manager, challenged a demand for stamp duty on six insurance policies issued in favor ...

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