Section 53A Stamp Act – Pre & Post 2026 Amendment – Reference to Larger Bench

Judgment dated 28.8.2026 of the High Court of Bombay in Writ Petition No.6437 of 2015 of M/s Sahyog Homes Ltd and another   Vs.   The State of Maharashtra and others

On 21.5.2004, the land admeasuring 37,954.20 sq.meters at Oshiwara in Andheri was conveyed to the partnership firm of the petitioner no.1 on “as is where is basis”  The substantial portion of 28,028 sq.metes  was covered by slums declared by eight notifications issued between 1977 and 28 December, 1995.

The Vice-President of SRA wrote a letter to the IGR that there was under valuation of the deed of conveyance.

although the notice under Section 53A of the Said Act was issued on 6 June 2005, the Order was passed only in the year 2013, after a delay of almost eight years. By that Order, the Petitioners were called upon to pay Rs. 3,10,32,950/ towards deficit stamp duty.

The question of which requires consideration by the larger Bench may therefore be framed as follows: “Whether, on a true interpretation of Section 53A(1) of the Maharashtra Stamp Act, 1958, as it stood prior to the insertion of the proviso in 2026, the period of six years prescribed therein operates only as a period within which proceedings under Section 53A must be initiated, or whether the Chief Controlling Revenue Authority is required to pass the final order determining and recovering deficit stamp duty within the said period of six years?” 55. There is a connected question which may be considered: “Whether, if Section 53A(1), prior to the 2026 amendment, is construed as prescribing only a period for initiation, the final order must nevertheless be passed within a reasonable period, and if so, what principle should govern determination of such reasonable period?” 56. It would be appropriate for the larger Bench to consider whether the 2026 proviso is declaratory or substantive in nature.