HIGH COURT OF BOMBAY
Amit Borkar, J
Kolte Patil Developers Ltd – Appellant
Versus
State Of Maharashtra – Respondent
| Table of Content |
|---|
| 1. factual background leading to the dispute over stamp duty valuation and the timeline of notices and orders. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7) |
| 2. arguments concerning jurisdictional competence of the officer, limitation periods, and the nature of the development agreement. (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 3. finality of prior certification and the six-year limitation period under section 53a of the stamp act. (Para 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25) |
| 4. strict interpretation of section 33a regarding the powers of the 'registering officer' to impound documents. (Para 26 , 27 , 28 , 29 , 30 , 31 , 32) |
| 5. exceptions to the exhaustion of alternative remedies when an impugned order is passed without jurisdiction. (Para 33 , 34 , 35 , 36 , 37 , 38 , 39 , 40) |
JUDGMENT:
1. By the present petition, the petitioner has assailed the order
dated 26 May 2014 passed by Respondent No.3, purportedly in
exercise of powers under Section 33A of the Maharashtra Stamp
Act, 1958. The challenge is founded on the contention that the
impugned order travels beyond the statutory mandate and has
been issued without jurisdiction.
2. The relevant facts, which have led to the filing of
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