The main legal point established in the judgment is that the petitioners were entitled to the benefits of the Order dated 29th August, 2020 and subsequent orders, and that the respondents had arbitrarily levied higher stamp duty rates, contrary to the August 2020 Notification and the ITP Regulations.

ORDER :

R.I. CHAGLA, J.

Rule. Rule made returnable forthwith. Heard by consent.

2. The petitioners have filed this Petition under Article 226 of the Constitution of India seeking directions against the respondents to grant the petitioners the benefit of the Government Order dated 29th August, 2020 in payment of stamp duty in addition to the concession in stamp duty provided for in the Regulations for development of Integrated Township Project (for short “the said ITP Regulation”) which Regulations, appended to the Government Notification dated 8th March, 2019, have been framed by the Government exercising powers under section 37(1AA) (c) of the Maharashtra Regional and Town Planning Act, 1966 (for short “MR and TP”).

3. The petitioners are engaged in the business of real estate and carry out development of various projects at Mumbai, Thane, Kalyan and Bhiwandi including the lands that have been notified as the Integrated Township Projects (ITPs) situated at Kalyan and Bhiwandi. The respondent No. 1 is the State of Maharashtra through the Secretary, Department of Revenue and Forest. The respondent Nos. 2 and 3 are the joint Sub-Registrars of Kalyan and Bhiwandi, Registration Offices within District Thane and performing the duties and responsibilities under the Maharashtra Stamp Act, 1958 as also under the Registration Act, 1908. Respondent Nos. 2 and 3 are instrumentalities of the State for the purposes of Article 12 of the Constitution of India and amenable to the writ jurisdiction of this Court.

4. The respondent No. 1 State had issued an order bearing No. Mudrank 2006/UOR.53/CR 536/M-1 dated 15th January, 2008. By this order the stamp duty for agreements and conveyances were reduced by 50% in Special Township Projects (for short “STP”).

5. The Government of Maharashtra, Urban Development Department issued a Notification bearing No. TPS-1816/CR-368/16/Part-1/DP-ITP/UD-13 dated 8th March, 2019. By this Notification, Regulations for development of the said ITPs were notified. By these Regulations, the Government had given certain concessions/incentives for development of the said ITPs. One such concession was with respect to the 50% of the stamp duty as otherwise required to be paid under the Mumbai Stamp Act. The said ITP Regulations were brought into force by repealing all the prior Regulations. The STP’s had earlier been replaced by the said ITP by an amendment made in the MR and TP Act, 1966 vide Maharashtra Act, 43 of 2014, with effect from 22nd April, 2015. The said ITP Regulations have been approved by the cabinet and have received the assent of the Governor of the State of Maharashtra.

6. The petitioners have stated that they had registered their project “Kunal Espiree – Phase III under the Real Estate (Regulation and Development) Act, 2016 on 1st August, 2017. They have stated that their project falls under the said ITP Regulations. Accordingly, the petitioners are claiming concession of 50% of stamp duty under Regulation 13.3 of the said ITP Regulations.

7. It has been stated in the Petition that in and around March, 2020 on account of outbreak of the Covid-19 pandemic, the Government of India took effective measures to prevent the spread of Covid-19 pandemic. The measures taken included nationwide lock down which extended till 30th June, 2020. The Government of India and the Reserve Bank of India formulated financial relief measures, so as to reduce the financial burden that resulted from the nationwide lock down with a view to encourage people to buy houses and alleviate the hardships faced by the real estate industry, the Revenue and Forest Department issued an Order dated 29th August, 2020 granting concession in payment of stamp duty. By the said Order, the stamp duty was reduced by 2% for the State of Maharashtra (excluding Mumbai) for the period from 1st September, 2020 to 31st December, 2020 and by 1.5% for the Sta