HIGH COURT OF BOMBAY
Jitendra Jain, J
Sony Mony Electronics Limited – Appellant
Versus
State of Maharashtra through Collector of Stamp – Respondent
| Table of Content |
|---|
| 1. challenges to orders under stamp act. (Para 1 , 2 , 3 , 4 , 5) |
| 2. arguments presented by parties. (Para 11 , 12 , 13 , 14) |
| 3. interpretation of section 53a. (Para 16 , 18 , 20 , 21 , 22) |
| 4. necessity of concluding proceedings within stipulated time. (Para 17 , 19 , 23 , 29) |
CORAM : Jitendra Jain, J.
RESERVED ON : 4 August 2025 PRONOUNCED ON : 7 August 2025 JUDGMENT :-
1. This petition challenges an order dated 14 August 2012 passed by respondent no.2 under Section 53A of the Bombay/Maharashtra Stamp Act , 1958 (hereinafter referred to as the ‘Stamp Act’) whereby a sum of Rs.8,21,000/- is demanded on account of deficit stamp duty on the instrument dated 15 December 2003. The petition also challenges order dated 21 August 2015 passed by respondent no.2 pursuant to the directions given by this Court.
2. In the impugned order dated 14 August 2012, reference was made to an audit report and the valuation report sought by respondent no.2 from the Joint Director, Town Planning, Valuation without the copy of the same being given to the petitioner. Therefore, vide order of this Court dated 15 April 2015, the respondents were directed to give a copy of the valuation report and a
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