2026:BHC-AS:4235 Santosh IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12021 OF 2025 Shweta Aditya Malhotra ...Petitioner Versus The Collector of Stamps, Andheri Division …Respondent Mr. Saurish Shetye, a/w Pavan Pandey and Devendra Agarwal, i/b Prem Kumar Pandey, for the Petitioner.

SANTOSH Mr. J. P. Patil, AGP for the State.

SUBHASH KULKARNI Digitally signed by CORAM: N. J. JAMADAR, J.

SANTOSH SUBHASH KULKARNI Reserved On: 3^rd DECEMBER, 2025 Date: 2026.01.28 20:35:47 +0530 Pronounced On: 28^th JANUARY, 2026 JUDGMENT:-

1. Rule. Rule made returnable forthwith and, with the consent of the learned Counsel for the parties, heard finally.

2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner takes exception to an order dated 29^th May, 2025 passed by the Collector of Stamps, Andheri Division, Mumbai, whereby the Collector has determined the duty on the sale certificate at the market value of the subject property (Rs.8,34,91,500/-) instead of the consideration paid at the auction sale (Rs.2,01,31,000/-).

3. Shorn of unnecessary details, the background facts leading to this petition can be stated as under:

3.1 The pr