SHRI. SUHAS DAMODAR SATHE vs THE STATE OF MAHARASHTRA AND ORS.

Judgment text excerpt

p2-901-wp8030-2017-J-R modified.doc AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8030 OF 2017 Suhas Damodar Sathe, Residing at 22, Sadasunder, Keluskar Road, (North), ATUL GANESH Dadar (West), Mumbai 400 028 … Petitioner KULKARNI Digitally signed by ATUL GANESH KULKARNI Date: 2025.05.09 10:47:30 +0530 V/s. 1. The State of Maharashtra, to be served through Government Pleader, Appellate Side, High Court, Mumbai – 38. 2. The Chief Controlling Revenue Authority, Maharashtra State, Pune (Deputy Inspector General of Registration) having it’s office at Ground floor, New Administrative Building, Pune 411 001 … Respondents Mr. Girish Godbole, Senior Advocate with Ms Vaishnavi Mane and Sushant Chavan for the petitioner. Mrs. M.S. Srivastava, AGP for the respondent Nos.1 and 2-State. CORAM : AMIT BORKAR, J. RESERVED ON : MARCH 4, 2025 PRONOUNCED ON : MARCH 11, 2025 1 p2-901-wp8030-2017-J-R modified.doc JUDGMENT: 1. The present case raises an important question under the Maharashtra Stamp Act, 1958: How does one distinguish between an instrument of conveyance and a development agreement for the purpose of stamp duty? 2. The petitioner has instituted the present Writ Petition under Article 227 of the Constitution of India, assailing the legality, validity, and propriety of the judgment and order dated 3rd June 2017 passed by Respondent No.2 in the purported exercise of powers conferred under Section 53A of the Maharashtra Stamp Act, 1958 (hereinafter referred to as “the Stamp Act”). By the impugned judgment and order, Respondent No.2 dismissed the appeal preferred by the petitioner, which challenged the earlier order dated 25th February 2016 passed by the Joint District Registrar Class-I and Collector of Stamps (hereinafter referred to