Vidhi Codex

The Maharashtra Special Provision for Payment of Stamp Duty Act, 1974

The Maharashtra Special Provision for Payment of Stamp Duty Act, 1974

Tax19743 sections

This Act permits payment of stamp duty in cash through government receipts or challans instead of physical stamps for a limited period, allowing instruments to be deemed properly stamped for court and legal purposes. Originally enacted as an ordinance in 1974 to temporarily address stamp availability issues, it authorizes stamp vendors to endorse instruments after verifying cash payments at government treasuries. This system bridges compliance with the Bombay Stamp Act, 1958, by creating temporary procedures for live stamp payment during implementation of alternative methods. The Act remains in effect only until officially withdrawn by the state government, explaining its transitional nature and the continuation of regular stamp procedures afterward under existing legislation.

Start reading →Read full ActSections
  1. 1. Short title, commencement and duration.
  2. 2. Use of receipts and challans in lieu of stamps permissible for certain period.
  3. 3. Repeal of Mah. Ord. XI of 1974 and saving.

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