Search Results for "maharashtra stamp act"

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Search Results for "maharashtra stamp act"

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High Court

Bombay High Court Dismisses Developer's Challenge to Stamp Duty Demand on Development Agreements — Agreements Held to be Conveyance Under Bombay Stamp Act. The Court ruled that development agreements granting authority to sell flats at developer's discretion and coupled with possession transfer constitute conveyance under Sections 2(g), 2(l) read with Explanation-I of Article 25 of the Bombay Stamp Act, 1958.

5 Aug 2026

The petitioner, a developer partnership firm, entered into two development agreements dated 20.08.1987 and 27.03.1987 with a co-operative housing soci...

High Court

Bombay High Court Allows Petition in Stamp Duty Classification Dispute — Development Agreement Not a Conveyance Under Article 25 of Maharashtra Stamp Act, 1958. Court holds that a development agreement conferring development rights without transferring ownership is chargeable under Article 5(g-a) and not Article 25.

11 Mar 2025

The petitioner, Suhas Damodar Sathe, filed a Writ Petition under Article 227 of the Constitution of India challenging the order dated 3rd June 2017 pa...

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...

Supreme Court

Supreme Court Rules on Stamp Duty Penalty: A Critical Examination of Section 34 of the Karnataka Stamp Act, 1957

2 Sep 2024

The Supreme Court of India, in the case of Seetharama Shetty vs. Monappa Shetty, addressed the legal implications of Sections 33, 34, 37, and 39 of th...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand on Sub-Lease of Multiplex — Lease Premium Not Part of Consideration for Sub-Lease Under Bombay Stamp Act, 1958. The Court held that the expression 'consideration for the sub-lease' in Article 35(a) of Schedule I of the Bombay Stamp Act, 1958 refers only to the consideration moving from the sub-lessee to the sub-lessor, and not the premium paid by the original lessee to the lessor.

9 Jul 2014

The petitioner, CR Retail Malls (India) Limited, challenged an order dated 21 March 2013 passed by the Chief Controlling Revenue Authority, Maharashtr...

Supreme Court

Supreme Court Dismisses Appeal Against Impounding of Agreement to Sell for Stamp Duty Under Bombay Stamp Act. Agreement to Sell Deemed Conveyance Under Explanation I to Article 25 of Schedule I of Bombay Stamp Act, 1958 Even When Possession Agreed to Be Transferred After Sale Deed Execution.

3 Mar 2025

The appellant, Ramesh Mishrimal Jain, filed a suit for specific performance of an agreement to sell dated 03.09.2003 in respect of a property in Khed,...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment — Prior Agreement Valuation Binding. Sale Deed Executed in Conformity with Assessed Agreement Cannot Be Reopened Under Section 31A of Indian Stamp Act, 1899 (Goa Amendment).

29 Jan 2024

The petitioners, Mr. Sameer Vasudev Morajkar and Mrs. Prithvi B. Dessai, executed a sale deed dated 16.12.2020 in respect of property measuring 1900 s...

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 Petition of Company in Stamp Duty Adjudication Case — Holds Adjudication Under Section 31 of Bombay Stamp Act, 1958 Final and Binding. Reopening of Adjudication After 20 Years Under Section 53A Is Without Jurisdiction and Barred by Delay.

26 Nov 2019

The petitioner, Hindustan Unilever Ltd., filed a Writ Petition under Article 226 of the Constitution of India before the Bombay High Court challenging...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Valuation Based on Charity Commissioner's Sanctioned Price. The court held that stamp duty must be assessed on the consideration actually paid or market value on date of execution, whichever is higher, under Section 2(na) of the Bombay Stamp Act, 1958.

10 Mar 2010

The petitioner, M/s. Aakash Laviesh Leisure Pvt. Ltd., was one of the tenderers for the sale of a trust property. The Charity Commissioner, by order d...

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