{"id":258416,"date":"2021-12-13T12:00:32","date_gmt":"2021-12-13T06:30:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258416"},"modified":"2021-12-24T10:52:48","modified_gmt":"2021-12-24T05:22:48","slug":"stamp-duty-correctly-payable-on-instruments-typical-in-redevelopment-projects","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/13\/stamp-duty-correctly-payable-on-instruments-typical-in-redevelopment-projects\/","title":{"rendered":"Stamp Duty correctly payable on instruments typical in Redevelopment Projects: Bom HC to decide"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Bombay High Court:<\/strong> The Division Bench of G.S. Patel and Madhav J. Jamdar, JJ., considered petitions which raised questions about the interpretation of the validity of two circulars issued by the Inspector General of Registration and Controller of Stamps, Maharashtra State dated 23-06-2015 and 30-03-2017.<\/p>\n<p style=\"text-align: justify;\">It was stated that the issue will affect a large number of redevelopment projects across the State because it pertained to the stamp duty that was correctly payable on instruments typical in such projects. In Mumbai, in particular, redevelopment by societies would be affected.<\/p>\n<p style=\"text-align: justify;\">Estimated Stamp duty liability by the petitioners was adjudicated at about Rs 27 lakhs and they were required to deposit 50% of the amount in each matter.<\/p>\n<p style=\"text-align: justify;\">Court stated that,<\/p>\n<p style=\"text-align: justify;\"><em>Subject to that deposit being made by 3rd January 2022 and on the further undertaking, which we accept, to pay the balance if found due by this Court and if the Petitions fail, we permit the Petitioners to proceed with registration of the permanent alternate accommodation agreements in the form proposed.<\/em><em>\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\">Elaborating further, High Court added that, the Sub-Registrar of Assurances and the Collector of Stamps will permit the registration of the documents in question without insisting on payment of the adjudicated stamp duty liability.<\/p>\n<p style=\"text-align: justify;\">Bench held that no registration will be permitted unless and until the deposits are made.<\/p>\n<p style=\"text-align: justify;\">If deposits will not be made by 3-1-2022, interim protection will cease without further reference of the Court and the petitioners will not be entitled to have any of the documents registered.<\/p>\n<p style=\"text-align: justify;\">Sub-Registrar of Assurances and the Collector of the Stamps are directed to act on production of an authenticated copy of the present order.<\/p>\n<p style=\"text-align: justify;\">Court also requests <strong>Advocate Samit Shukla<\/strong>, partner at DSK Legal who was present in Court to assist as Amicus, further the Court requested him to brief counsel of his choice and if possible, either Mr Mayur Khanderparkar or Mr Karl Tamboly, each of whom had considerable experience in such matters.<\/p>\n<p style=\"text-align: justify;\">Matter to be listed for final disposal on 3-2-2022. [Adityaraj Builders v. State of Maharashtra, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/h1nQhTz9\"><b>2021 SCC OnLine Bom 5516<\/b><\/a>, decided on 9-12-2021]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\">Advocates before the Court:<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Mr Dharam Sharma <\/strong><em>i\/b Mr Sandeep Waghmare i\/b Mr Jayesh Jain, for the Petitioner. <\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Ms Jyoti Chavan, AGP, <\/strong><em>for the Respondents-State. <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court: The Division Bench of G.S. Patel and Madhav J. Jamdar, JJ., considered petitions which raised questions about the interpretation <\/p>\n","protected":false},"author":8808,"featured_media":74381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2518,32469,29785,42834,31035,45514,5951],"class_list":["post-258416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Bombay_High_Court","tag-builders","tag-law","tag-legal-news","tag-maharashtra","tag-redevelopment","tag-stamp-duty"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Stamp Duty correctly payable on instruments typical in Redevelopment Projects: Bom HC to decide | SCC Times<\/title>\n<meta name=\"description\" content=\"Stamp Duty correctly 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State of Maharashtra: A case comment","author":"Editor","date":"April 17, 2023","format":false,"excerpt":"by Nirali Yash Desai\u2020","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"payment of stamp duty","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/payment-of-stamp-duty.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/payment-of-stamp-duty.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/payment-of-stamp-duty.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/payment-of-stamp-duty.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":49261,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/05\/26\/no-rebate-for-stamp-duty-to-be-paid-in-another-state-in-case-of-scheme-of-arrangement\/","url_meta":{"origin":258416,"position":2},"title":"No rebate for Stamp Duty to be paid in another State in case of scheme of arrangement","author":"Sucheta","date":"May 26, 2016","format":false,"excerpt":"Bombay High Court: Deciding a case on amalgamation between two companies the Reliance Industries Limited and Reliance Petroleum Limited, Jamnagar the bench of S .C. Dharmadhikari, K.R. Shriram, B.P. Colabawalla, J.J., held that the order involving different High Courts of various states are separate instruments in themselves in case of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":44031,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/04\/15\/no-rebateremission-set-off-for-stamp-duty-paid-in-another-state-in-case-of-scheme-of-arrangement\/","url_meta":{"origin":258416,"position":3},"title":"No Rebate\/Remission for Stamp duty paid in another State in case of Scheme of Arrangement","author":"Sucheta","date":"April 15, 2016","format":false,"excerpt":"Bombay High Court: While discussing the scheme of stamp duty pertaining to the chargeability of instruments, the Court held that in case of a scheme of arrangement under the Section 391 to 394 of Companies Act, 1954, two orders of different High Courts will be considered as separate instruments. Accordingly,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":331849,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/26\/maharashtra-stamp-act-stamp-duty-chargeable-principal-document-sc-legal-news\/","url_meta":{"origin":258416,"position":4},"title":"Maharashtra Stamp Act| Principal document alone chargeable with Stamp Duty in case of transaction with multiple documents: SC","author":"Sucheta","date":"September 26, 2024","format":false,"excerpt":"The Court also clarified that to determine the stamp duty that is chargeable upon an instrument, the legal rule is that the real and true meaning of the instrument is to be determined by ascertaining the intention of the parties from the contents and the language employed in the whole\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Maharashtra Stamp Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":312814,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/02\/02\/stamp-duty-amnesty-scheme-2023\/","url_meta":{"origin":258416,"position":5},"title":"Stamp Duty Amnesty Scheme, 2023","author":"Bhumika Indulia","date":"February 2, 2024","format":false,"excerpt":"by Abhiraj Gandhi\u2020 and Nirali Shah\u2020\u2020 Cite as: 2024 SCC OnLine Blog Exp 12","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Stamp Duty Amnesty Scheme","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/stamp-duty.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/stamp-duty.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/stamp-duty.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/stamp-duty.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=258416"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258416\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/74381"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=258416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=258416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=258416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}