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Article 36 of the Maharashtra Stamp Act – Stamp Duty on “renewal of a perpetual lease”

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Judgment dated 14.10.2025 of the High Court of Bombay, Nagpur Bench, Nagpur, In Writ Petition Nos.8048 of 2022 of Tejomay Apartment Condominium and 761 of 2023 of New Ramdaspeth Griha Nirman Sahakari Sanstha Vs.  state of Maharashtra and others

Article 36 of the Maharashtra Stamp Act – Stamp Duty on “renewal of a perpetual lease”

Registered perpetual lease of the land was executed from 1.4.1947 to 31.3.1975 with a right of renewal.   It was renewed on 25.6.1987 for 30 days till 31.3.2005.   However, the renewal document was not registered and no stamp duty was paid.

On 11.11.2021, the lease deed for 30 years from 31.3.2005 to 31.3.2035 was registered and stamp duty of Rs.34,26,500/- was paid under protest.

Bombay HC – Validity of Article 36(iv) and Stamp Duty on Renewal of Perpetual Lease is upheld

Renewal of Perpetual Lease is a new Instrument for Stamp Duty

Bombay HC Upholds Stamp Duty on Perpetual Lease Extension

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