2024:BHC-AS:20065 rrpillai IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 4838 OF 2017

1. Shri Kshitij Pravin Desai Age : 60 years, Occupation –

Service/Agriculturist Address : Juhu Versova Link Road Andheri West Mumbai-400 061

2. Shri Jayant Ruplal Nangia Age : 60 years, Occupation –

Service/Agriculturist Address : Silver Oka Co-op Hsg. Soc, Flat No. 702, B-Wing, Hiranandani Garden … Petitioners Pawai, Mumbai-400076 Versus

1. Chief Controlling Revenue Authority, Pune Office of the Inspector General of Registration and Controller of Stamps, Maharashtra State, Pune Ground Floor, Administrative Building Pune-411 001

2. The State of Maharashtra Department of Ministry of Revenue Mantralaya Mumbai … Respondents Mr. Abhijeet Rane a/w. Ms. Swarta Suryawanshi for the Petitioners.

Ms. M. S. Bane, AGP for the State.

CORAM: GAURI GODSE, J.

RESERVED ON: 25^th JANUARY 2024 PRONOUNCED ON: 2nd MAY 2024

JUDGMENT:

1. This petition challenges an order dated 6^th 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 18^th 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 9^th 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 26^th April 2011 passed in Evasion Case No. 168 of 2011. Order dated 13^th 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 deposited the amount towards the deficit stamp duty and penalty on the document of agreement for sale dated 9^th November 2006.

3. The learned counsel for the petitioners submitted that an application was filed for sale permission under Section 43 of The Maharashtra Tenancy and Agricultural Land Acts, 1948 (“the Tenancy Act”). The sale permission was granted on 1^st August 2012. The petitioners applied for a zone certificate, which was issued by the Town Planning and Valuation Department, Alibaug, on 5^th September 2012, classifying the said land as ‘Agricultural Land in G-1 (Green) Zone’. Thereafter, the sale deed was prepared for the said land and submitted before the Collector of Stamps for adjudication. By order dated 18^th September 2012, the Collector of Stamps passed an order under Section 31 of the Stamp Act, and the document was adjudicated for payment of stamp duty of Rs.7,14,740/-. The petitioners paid the amount of stamp duty, and the document was registered on 25^th September 2012. Thereafter, the petitioners filed an appeal under Section 53(1A) of the Stamp Act to challenge the adjudication made by the Collector of Stamps. By order dated 6^th May 2016, the said appeal was rejected by the Deputy Inspector General of Registration and Deputy Controller of Stamps.

4. The learned counsel for the petitioners submitted that the said appeal was rejected on an erroneous ground that the appeal ought to have been filed before the Deputy Inspector General of Registration and Deputy Controller of Stamps under Section 32B of the Stamp Act. Hence, this petition is filed to challenge the order dated 6^th May 2016. The petitioners also prayed for a refund of the stamp duty of Rs.7,14,540/- paid on the conveyance which was registered.

5. Learned counsel for the petitioners submitted that the petitioners wanted to register the sale deed; hence, the stamp d