section 2
Use of receipts and challans in lieu of stamps permissible for certain period.
The Maharashtra Special Provision for Payment of Stamp DutyTax19742 sections
Statutory text
- (1) During the period that this Act remains in force, the stamp duty chargeable under section 3 of the Indian Stamp Act, 1899 (II of 1899 Hyd.), in its application to the Bombay area and Vidarbha region of the State of Maharashtra, and section 3 of the Hyderabad Stamp Act, 1331 F (IV of 1331 F). may, notwithstanding anything contained in those Acts or any rules made thereunder to the contrary, be collected in cash in any Government Treasury; and the receipt or challan therefor shall be duly given by the officer in charge thereof. Such receipt or challan shall then be presented to the stamp vendor (being a stamp vendor appointed by the State Government for the purpose of this Act) along with the instrument in respect of which the stamp duty has been paid in cash. The stamp vendor shall, after due verification that stamp duty has been paid in cash, make an endorsement on the instrument to the following effect, after cancelling such receipt or challan so that it cannot be used again, namely:- "Stamp duty of Rs. Paid in cash vide Receipt/challan No...................................., dated............................... Signature of Stamp Vendor".
- (2) The instrument endorsed under sub-section (1) shall be deemed to be duly stamped and may also be used for the purposes of the said Stamp Acts and rules made thereunder. Explanation:- For the purposes of this section. 'Government Treasury' includes a Government Sub-Treasury, the General Stamp Office, Bombay, and any other place which the State Government may, by notification in the Official Gazette, appoint in this behalf.
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