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27 judgments · newest first · showing 1–27
The petitioner, Om Shivam Builders Private Ltd., challenged the demand of additional stamp duty and penalty on a Supplementary Deed of Assignment executed on 30 November 2013, arguing that the deed was merely ancillary to earlier documents and did not constitute a fresh conveyance. The lower …
The petitioners, partnership firms holding land declared a slum, entered into development‑cum‑sale agreements in 1985 (and one in 1996) and later executed conveyances in 2012 to perfect their title. The Deputy Collector of Stamps assessed stamp duty on the basis of the 2012 market value using …
The petitioners, partnership firms holding land declared a slum, entered into Development‑cum‑Sale Agreements in 1985 (and a Sale Agreement in 1996) and later executed conveyances in 2012 to perfect their title. The Deputy Collector of Stamps assessed stamp duty on the basis of the 2012 market value …
The petitioners, partnership firms holding land declared a slum, entered into Development‑cum‑Sale Agreements in 1985 (and a Sale Agreement in 1996) and later executed conveyances in 2012 to perfect their title. The Deputy Collector of Stamps assessed stamp duty on the basis of the 2012 market value …
The petitioners, partnership firms holding land declared a slum, entered into development‑cum‑sale agreements in 1985 (and one in 1996) and later executed conveyances in 2012 to perfect their title. The Deputy Collector of Stamps assessed stamp duty on the basis of the 2012 market value using …
The petitioners, Dattatray Maruti Girmkar and others, filed a writ petition seeking to have an earnest note executed by the respondents impounded under Section 33 of the Maharashtra Stamp Act, 1958. They argued that the note should be covered by the provision because it allegedly involved a …
Kalpataru Gardens Ltd. entered into a 999‑year lease deed on 14 July 2017 and applied for stamp duty adjudication, which was delayed by the Collector of Stamps until a final order on 3 April 2025. The Collector then declared the deed ineligible for registration under a 2011 circular, and the …
The petitioners challenged a 2016 order of the Chief Controlling Revenue Authority that short‑levied stamp duty of Rs 8,14,809 on a Revenue Share Agreement executed with a respondent. The agreement had been adjudicated in 2011, stamped, and later cancelled because the transaction could not be …
The petitioners challenged a 2016 order of the Chief Controlling Revenue Authority that short‑levied stamp duty of Rs 8,14,809 on a Revenue Share Agreement executed with a respondent. The agreement had been adjudicated in 2011, stamped, and later cancelled because the transaction could not be …
The petitioners, Wadhwa Constructions & Infrastructure Pvt. Ltd. and Navin Makhija, challenged the stamp duty assessment on a Joint Development Agreement executed on 18 February 2014 with Valuable Properties Pvt. Ltd., arguing that the authorities had incorrectly included future contingent rights, …
The petitioners challenged a 2015 order that revised the market value of a 17‑plot property from Rs 12 crore (as adjudicated by the Collector of Stamps in 2007) to Rs 52.61 crore, thereby demanding a deficit stamp duty of Rs 2.03 crore. The Court examined whether the revised valuation reflected the …
The petitioners challenged a 2015 order that revised the market value of a 17‑plot property from Rs 12 crore (as adjudicated by the Collector of Stamps in 2007) to Rs 52.61 crore, thereby demanding a deficit stamp duty of Rs 2.03 crore. The Court examined whether the revised valuation reflected the …
The petition challenged the Maharashtra Stamp Authority’s assessment of deficit stamp duty on a joint development agreement for land in Pune. The parties had a joint venture where the owner would receive 42% of gross sale proceeds from future flats, and the developer would receive 58%. The authority …
The petition challenged the assessment of additional stamp duty on a Joint Venture Agreement executed in 2013 for a 3,949.08 sq. m land in Pune, where the parties agreed that the landowner would receive 42% of gross sale proceeds and the developer 58%. The respondents, invoking Article 5(g‑a) of …
The petition challenged the assessment of additional stamp duty on a Joint Venture Agreement executed in 2013 for a 3,949.08 sq. m land in Pune, where the parties agreed that the landowner would receive 42% of gross sale proceeds and the developer 58%. The respondents, invoking Article 5(g‑a) of …
The petition challenged two orders that assessed stamp duty on a Development Agreement concerning two parcels of land in Pune. The petitioner argued that the agreement, being a revenue‑sharing arrangement between the landowner and a promoter, should not be treated under Article 5(g‑a)(i) of Schedule …
The petitioner, Kumar Housing Corporation Private Ltd., challenged the demand of deficient stamp duty of Rs 2,60,49,475 on a conveyance executed on 19 March 2012, arguing that the earlier agreements of 1995 and 1999, the supplementary agreements of 2003 and the conveyance were all parts of a single …
The partnership firm Sai Innovation paid Rs.70,12,500 as stamp duty on a Development Agreement executed on 15 April 2013 and later cancelled by a registered Deed of Cancellation on 24 February 2014. The firm applied for a refund of the duty on 7 April 2014, but the Joint District Registrar and the …
The Bombay High Court initiated suo motu proceedings pursuant to the Supreme Court's direction in Yash Developers v. Harihar Krupa Co-operative Housing Society Ltd. to conduct a performance audit of the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971. The Court heard the …
The petition under Article 227 challenged a Civil Judge's order admitting several unregistered sale‑cum‑development agreements as exhibits. The defendants argued that Section 49(c) of the Registration Act, 1908 barred such admission because the documents were unregistered and the suit was not for …
The appellants purchased a flat and paid stamp duty, but later cancelled the booking due to the developer's delay and executed a cancellation deed on 17 March 2015, which was registered on 28 April 2015 after an amendment to Section 48(1) of the Maharashtra Stamp Act reduced the refund limitation …
The appellants filed a suit for declaration and injunction, after which the defendant sought impoundment of six agreements for sale on the ground that they effected transfer of possession and were therefore conveyances requiring stamp duty and registration. The trial court and the High Court ordered …
The appellant, a bonafide purchaser, paid Rs.25,34,350 as stamp duty for a conveyance deed that was never lodged because the vendor had fraudulently sold the property earlier. Upon discovering the fraud, the appellant applied online for a refund of the stamp duty on 22 October 2014 and later filed a …
Weatherford Oil Tool Middle East Ltd entered into three oil‑field service agreements with Baker Hughes Singapore Pte. The respondent terminated the agreements and, when the petitioner invoked the arbitration clauses, raised a contention that the contracts were unstamped under the Maharashtra Stamp …
Mr. Rajeev Nohwar booked a residential flat and purchased e‑SBTR stamp paper worth Rs 8,44,500. A dispute with the builder led to a consumer complaint before the NCDRC, which ordered a full refund of the consideration. Nohwar applied for a refund of the stamp duty, but the Deputy Inspector of …
The appellant, Global Mercantile, entered into a sub‑contract with Indo Unique containing an arbitration clause, but the work order was unstamped under the Maharashtra Stamp Act. A dispute arose when Indo Unique invoked a bank guarantee, which Global Mercantile alleged was fraudulent, leading to a …
Garware Wall Ropes Ltd. entered into a sub‑contract with Coastal Marine Constructions & Engineering Ltd. that contained an arbitration clause but the sub‑contract was not stamped. When the respondent filed a petition under Section 11 of the Arbitration and Conciliation Act, 1996 for appointment of …
