SONY MONY ELECTRONICS LIMITED vs STATE OF MAHARASHTRA THROUGH COLLECTOR OF STAMP ANDHERI TALUKA AND ANR.

9.WP-2757.12(J).DOCX ppn IN THE HIGH COURT OF JUDICATURE AT BOMBAY 1. State of Maharashtra through Collector of Stamp Andheri Taluka, MMRDA Building, 1st floor, Opp. Family Court, Bandra Kurla Complex Bandra East, Mumbai 400 051. 2. Chief Controlling Revenue Authority Maharashtra State Pune, New Administrative Building Ground Floor, Opp. Council Hall Sadhu Waswani Chowk, Pune 411 001. … Respondents ______________________________________________________ Mr. M. M. Vashi, Senior Advocate a/w. Ms. Panthi Desai and Ms.Manisha Desai i/b M/s. M. P. Vashi & Associates for the Petitioner. Mr. Himanshu Takke, AGP for Respondent Nos.1 & 2. ______________________________________________________ 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 9.WP-2757.12(J).DOCX 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 pu