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GAURI GODSE
Shri Kshitij Pravin Desai – Appellant
Versus
Chief Controlling Revenue Authority – Respondent
JUDGMENT
1. This petition challenges an order dated 6th May 2016 passed by the Chief Controlling Revenue Authority rejecting the appeal preferred under Section 53(1A) of the Maharashtra Stamp Act, 1958 ('The Stamp Act'). The petitioners preferred the said appeal to challenge an order dated 18th September 2012 passed by the Collector in an adjudication case under Section 31 of the Stamp Act, calling upon the petitioners to pay an amount of Rs.7,14,740/- against deficit stamp duty on the deed of conveyance. Based on a sale permission for the non-agricultural use of the land for a housing scheme, the deed of conveyance was executed in favour of the petitioners.
2. Learned counsel for the petitioners submitted that on 9th November 2006, the owners executed an agreement for sale in favour of the petitioners for agricultural land. However, the petitioners were unable to register the said agreement. Subsequently, the document was impounded by an order dated 26th April 2011 passed in Evasion Case No. 168 of 2011. Order dated 13th January 2012 directed the petitioners to pay an amount of Rs.61,560/- towards deficit stamp duty and a penalty of Rs.66,377/-. Accordingly, the petitioners deposite
A party that accepts an adjudication order and registers a document cannot later challenge the assessment or claim a refund of stamp duty unless they prove an excess payment or have not accepted the ....
The potential use of land at the time of sale is critical in determining stamp duty, and the burden of proof lies with the state to show that the correct duty was not paid.
The Collector of Stamps must adhere to previous valuations and cannot apply new ASR for determining market value in cases remanded for fresh adjudication.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The matter is remitted to the respondent no.2 or the competent authority who may be seized of the matter, to assess the market value taking into account the monetary consideration reflected in the ex....
The registering authority cannot re-evaluate paid stamp duty on agricultural land based on intended future use, reaffirming the original market value at the time of purchase.
In Court-ordered sales, stamp duty applies only to the sale consideration, not to market value, as established by the Transfer of Property Act.
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