By Staff Reporter
The Fact:
By this Petition, the challenge is to the order dated 18th December, 2020 passed by the Respondent No.3-Collector of Stamps and the order dated 27th September, 2021 passed by the Appellate Authority i.e. the Additional Controller of Stamps, by which the Authorities have raised a demand notice for recovery of stamp duty based on the current market value in respect of 6 flats of the Petitioner-Society.
The facts of the case are that the Society which was granted a deemed conveyance under Section 11 of the Maharashtra Ownership Flats (Regulation of The Promotion of Construction, Sale, Management and Transfer) Act, 1963 (for short, “MOFA Act”) vide order dated 28th September, 2020, lodged the said deed on 30th September, 2020 for adjudication of stamp duty. Along with the said Application, the Petitioner submitted all the required documents alongwith the details of 39 flat members. Out of the 39 members, 6 members’ agreements were not registered, however, the stamp duty was paid in respect of the said agreements at the relevant time. Vide interim notice dated 14th December, 2020, the Collector of Stamps determined the total stamp duty of Rs.5,26,870/- due on 6 flats and called upon the Society to submit the representation on the said interim notice.
The facts of the case are that the Society which was granted a deemed conveyance under Section 11 of the Maharashtra Ownership Flats (Regulation of The Promotion of Construction, Sale, Management and Transfer) Act, 1963 (for short, “MOFA Act”) vide order dated 28th September, 2020, lodged the said deed on 30th September, 2020 for adjudication of stamp duty. Along with the said Application, the Petitioner submitted all the required documents alongwith the details of 39 flat members. Out of the 39 members, 6 members’ agreements were not registered, however, the stamp duty was paid in respect of the said agreements at the relevant time. Vide interim notice dated 14th December, 2020, the Collector of Stamps determined the total stamp duty of Rs.5,26,870/- due on 6 flats and called upon the Society to submit the representation on the said interim notice.
The Judgement:
Para 10: In light of the above and in the absence of any such provision or Circular linking the non-registration of the document to the imposition of stamp duty at the prevailing market rate, the impugned orders are clearly unsustainable.
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