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MADHAV J. JAMDAR
Atul Project India Private Limited – Appellant
Versus
State of Maharashtra – Respondent
JUDGMENT
Heard Mr. Naresh Jain, learned Counsel for the Petitioner and Dr. Birendra Saraf, learned Advocate General for the Respondent - State of Maharashtra.
Impugned Order/Circulars/Reliefs Sought:
2. By the present Writ Petition filed under Article 226 of the Constitution of India, the challenge is to the legality and validity of the letter dated 13th February 2024 of the Joint Sub-Registrar, Class-II, Borivali No.4, Mumbai Suburban District. The Petitioner has also raised challenge to Circulars dated 22nd December 2011 and 30th November 2013 issued by Inspector General of Registration and Controller of Stamps, State of Maharashtra, Pune. In the alternative it is prayed that, it be declared that said Circulars dated 22nd December 2011 and 30th November 2013 are not applicable to the instruments regularized in Amnesty Scheme. A relief is also sought to the effect that Respondent No.2 - Joint Sub-Registrar, Class-II, Borivali-4 be directed to do registration of Development-cum-Sale Agreement dated 4th October 1987 along with Confirmation Deed, if necessary.
3. By the said letter dated 13th February 2024 of the Joint Sub- Registrar, Class-II, Borivali No.4, Mumbai Suburban District
(1) Object of Registration Act is not for securing revenue but maintaining record of documents of title in public interest – Payment of stamp duty under Amnesty Scheme will not have effect of alterin....
The court established that the time taken for stamp duty adjudication is to be excluded from the registration period under the Registration Act, facilitating the registration of documents.
Procedural compliance under Section 33A of the Indian Stamp Act suffices for levy of deficit stamp duty; remedy through appeal is not barred by concurrent writ proceedings.
Procedural compliance under Section 33A of the Indian Stamp Act is essential and if satisfied, appeals should resolve substantive disputes rather than writ petitions.
Sale certificates issued under SARFAESI Act are not compulsorily registrable and do not require stamp duty when filed under Section 89(4) of the Registration Act.
Sale certificates issued under SARFAESI Act are not compulsorily registrable and do not require stamp duty when filed under Section 89(4) of the Registration Act.
Failure to adhere to the statutory time limit for document registration under Section 23 of the Registration Act voids any right to seek registration, regardless of payment of stamp duty.
The liability to pay stamp duty on auction sale certificates is not exempted by procedural errors; legal provisions must be adhered to strictly.
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