ROMELL REAL ESTATE PVT LTD THROU. ITS DIRECTOR JUDGE ROMELL vs THE STATE OF MAHARASHTRA THROU. PRINCIPAL SEC. REVENUE AND FOREST DEPT AND ORS

Judgment text excerpt

WP.18259.2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.18259 OF 2024 Romell Real Estate Pvt. Ltd. ….Petitioner Versus The State Of Maharashtra & Ors. ....Respondents Mr. Girish Godbole, Senior Counsel i/b Shivraj Patne for Petitioner. Smt. P. J. Gavhane, AGP for Respondent-State. CORAM : SOMASEKHAR SUNDARESAN, J. DATE : FEBRUARY 24, 2026 JUDGEMENT : 1. Rule. Rule made returnable forthwith and by consent of the parties, heard finally. Context and Factual Background: 2. This Writ Petition challenges Demand Notices dated December 9, 2021 and December 21, 2023 issued by Respondent No.3, Collector of Stamps (“Demand Notices”) and an Order dated June 20, 2024 (“Impugned Order”) passed by Respondent No.2, the Chief Controlling Revenue Authority (“CCRA”) under Section 53A of the Maharashtra Stamp Act, 1958 (“Stamp Act”). Digitally Page 1 of 23 signed by AARTI AARTI GAJANAN FEBRUARY 24, 2026 GAJANAN PALKAR Aarti Palkar PALKAR Date: 2026.02.24 11:44:55 +0530 WP.18259.2024.doc 3. The Petitioner, Romell Real Estate Pvt. Ltd. (“Petitioner”) had entered into a draft Agreement for Sale with an erstwhile landowner for acquisition of land, which would be utilized for Slum Redevelopment Project. The draft of the Agreement for Sale was sought to be adjudicated, for which the Petitioner filed an application for adjudication under Section 31 of the Stamp Act to the Collector of Stamps. The Collector of Stamps adjudicated the same and computed the stamp duty payable by an order dated January 19, 2017 (“Adjudication Order”) pursuant to which, the Petitioner paid the stamp duty on March 18, 2017. The stamp duty had been adjudicated at Rs. 3.15 crores. 4. On December 9, 2021, nearly five years since the Adjudication Order, the Collector of Stam