JUDGMENT

Sunil B. Shukre, J. - Heard. Rule. Rule made returnable forthwith. Heard finally by consent.

2. The petitioner is a company carrying on business of construction of buildings in and around Nagpur. The petitioner had entered into three development agreements on 28.12.2020, 31.12.2020 and 31.12.2020, which were registered on 10.02.2021, 16.01.2021 and 29.06.2021 respectively. Before execution of the development agreements, the petitioner made an application under Section 31 of the Maharashtra Stamp act, 1958 (for short 'Stamp act') for adjudicating upon the stamp duty chargeable on the development agreements. It was the contention of the petitioner that since the development agreements were covered by government notification dated 28.8.2020 issued by Revenue and Forest Department which reduced stamp duty chargeable on conveyance as per article 25(b) of Schedule I of the Stamp act, the development agreements were liable to be charged with lesser stamp duty. The notification dated 28.8.2020 had reduced the stamp duty chargeable on conveyance under article 25(b) by two per cen