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Stamp Duty Amnesty Scheme – Development & Sale Agreement

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The petitioner has participated in the Maharashtra Stamp Duty Amnesty Scheme, 2023, for the instruments not presented for registration but executed between 1.1.1980 to 31.12.2020 and paid the stamp duty on “Development-cum-Sale Agreement” dated 4.10.1987.  Thereafter, the petitioner submitted the instrument for registration on 31.1.2024.  However, the registration was refused and the petitioner was asked to get fresh document executed by proper stamp duty vide order dated 13.2.2024.

There is reference to the Circulars dated 22.12.2011 and 30.11.2023 of the Respondent No.2 IGR and Controller of Stamps.

HELD that there is a distinction between the Registration Act and the Stamp Act. Section 23 read with Section 25 of the Registration Act provides for strict time line for presentation of document for registration.   Allowing registration of document dated 4.10.1987 for the first time on 31.1.2024 after 37 years is not legal as per sections 23 and 25 of the Registration Act.   It is clear that the time lines provided in the said sections are to prevent fraud and protect the public.   Thus, payment of stamp duty under the Stamp Duty Amnesty scheme will have not have the effect of altering the time lines provided in the Registration Act for presentation of documents.

Therefore, the registration of a document on which full stamp duty has been paid as per the provisions of the Stamp Act under the Amnesty Scheme cannot be permitted under the Registration Act after expiry of its time period.

Judgment dated 5.3.2025 (uploaded on 1.7.2025)   in Writ Petition (L) No.12995 of 2024 of Atul Project Private Limited   Vs.   The State of Maharashtra and others

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