The Maharashtra Special Provision for Payment of Stamp Duty

The Maharashtra Special Provision for Payment of Stamp Duty

This temporary 1974 law regulates how stamp duty is paid in the Bombay and Vidarbha regions of Maharashtra, India. It applies to individuals and businesses executing legal documents that require stamp duty payments. Under this act, taxpayers could pay their stamp duty in cash directly at a government treasury instead of purchasing traditional physical adhesive stamps. The treasury issued a receipt or challan, which an authorized stamp vendor then marked directly onto the legal document. This matters because it prevented transaction delays by validating papers as legally sanctioned without actual stamp sheets, keeping commerce moving smoothly during unexpected stamp paper shortages.

PDF: pending for this language.