Chapter III ADJUDICATION AS TO STAMPS

1. (1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, [by one of the parties to the instrument and such person] applies to have the opinion of that officer as to the duty (if any) with which [or the Article of Schedule I under which] it is chargeable and pay [a fee of fifty rupees], and one rupee on every Rs. 1,000 or part thereof, subject to a minimum of five rupees and maximum of twenty-five rupees in cases involving stamp duty on ad valorem basis, the Collector shall determine the duty (if any) with which, [or the Article of Schedule I under which] in his judgement, the instrument is chargeable. (2) For this purpose the Collector may require to be furnished with [a true copy or] an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein and may refuse to proceed up any such application until [such true copy or abstract] and evidence have been furnished accordingly : Provided that, (a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable ; and (b) every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid. (3) Where the Collector acting under sub-sections (1) and (2) is not the Collector of the District and if he has reason to believe that the market value of the property, which is the subject matter of the instrument, received by him for adjudication, has not been truly setforth therein, [he shall, for the purpose of assessing the stamp duty, determine the true market value of such property, as laid down in the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995.] (4) When an instrument is brought to the Collector for adjudication, (i) within one month of execution or first execution of such instrument in the State ; or (ii) if, such instrument is executed or first executed out of the State, within three months from the date of first receipt of such instrument in this State, the person liable to pay the stamp duty under section 30 shall pay the same within sixty days from the date of service of the notice of demand in respect of the stamp duty adjudicated by the Collector. If such person fails to pay the stamp duty so demanded within the said period, he shall be liable to pay a penalty at the rate of two per cent. of the deficient portion of the stamp duty, for every month or part thereof, from the date of execution of such instrument, or as the case may be, date of the first receipt of such instrument in the State.

1. (1) When an instrument brought to the Collector under section 31, is in his opinion, one of a description chargeable with duty, and, (a) the Collector determines that it is already fully stamped, or (b) the duty determined by the Collector under section 31, or such sum as with the duty already paid in respect of the instrument, is equal to the duty, so determined, has been paid, the Collector shall certify by endorsement on such instrument that the full duty [(stating the relevant Article of Schedule I and the amount)] with which it is chargeable has been paid. (2) when such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable. (3) [Subject to the provisions of section 53A, any instrument upon which an endorsement has been made] under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be, and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped : Provided that nothing in this section shall authorise the Collector to endorse, (a) any instrument executed or first executed in the State and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be ; (b) any instrument executed or first executed out of the State and brought to him after the expiration of three months, after it has been first received in this State ; or (c) any instrument chargeable with the duty of twenty naye paise or less when brought to him, after the drawing or execution thereof, on paper not duly stamped.

1. (1) Every instrument of conveyance, exchange, gift, certificate of sale, deed of partition or power of attorney to sell immovable property when given for consideration, deed of settlement or transfer of lease by way of assignment, presented for registration under the provisions of Registration Act, 1908, shall be accompanied by a true copy thereof : Provided that, in case of such instruments executed on or after the 4th July 1980, to the date of commencement of the Bombay Stamp (Amendment) Act, 1985, an extract of the instrument to be taken from the registration record shall be deemed to be the true copy accompanying the instrument, presented for registration for the purpose of sub-section (1). (2)(a) If any officer registering such instrument has reason to believe, on the basis of the information available with him in this behalf, that the market value of the immoveable property which is the subject matter of such instrument has not been truly set forth therein, he may, immediately after presentation of such instrument, give a notice to the person who is liable to pay the stamp duty under section 30, calling upon such person to pay the deficit amount of stamp duty and a penalty at the rate of 2 per cent. of the deficit portion of the stamp duty, for every month or part thereof from the date of execution of such instrument. If such person is willing to pay the amount of the deficit stamp duty and penalty thereon, the registering officer shall accept the payment. The procedure laid down in sub-section (3) of section 10 shall, mutatis mutandis, apply to such payment.
   • (b) If such person does not make the payment

No instrument chargeable with duty 1* * * * * * shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer unless such instruments is duly stamped 2[or if the instrument is written on sheet of paper with impressed stamp, 3[such stamp paper is purchased in the name of one of the parties to the instrument :] ]

Provided that, 4[(a) any such instrument shall, subject to all just exceptions, be admitted in evidence on payment of, (i) the duty with which the same is chargeable, or in the case of an instrument insufficiently stamped, the amount required to make up such duty, and

1. (ii) a penalty of five rupees or, ten times the amount of deficient portion thereof, whichever is higher.]

1. (b) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp; the contract or agreement shall be deemed to be duly stamped;
2. (c) nothing herein contained shall prevent the admission of any instrument II of in evidence in any proceeding in a Criminal Court, other than a proceeding 1974. 5[under Chapter IX or Part D of Chapter X of the Code of Criminal Procedure 1973;]
3. (d) nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been executed by or on behalf of the Government or where it bears the certificate of the Collector as provided by section 32 or any other provision of this Act; 6[(e) nothing herein contained shall prevent the admission of a copy of any instrument or of an oral admission of the contents of any instrument, if the stamp duty or a deficient portion of the stamp duty and penalty as specified in clause (a) is paid.]

Where an instrument has been admitted in evidence, such admission shall not, except as provided in section 58, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped.

The State Government may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable, be certified to be duly stamped and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.

1. (1) When the person impounding an instrument under section 33 has, by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 34 or of duty as provided by section 36, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf. ^1[(2) In every other case, a person so impounding the original instrument shall prepare an authentice copy of such instrument and where it is a true copy or an abstract referred to in section 31 or true copy referred to in section 33A, he shall send such authentice copy or, true copy or, as the case may be, an abstract to the Collector, for the purpose of taking action on the authentic copy or a true copy or, as the case may be, an abstract as if it were the original instrument and endorsing thereon a certificate with reference to the instrument under clause (a) of sub-section (1) of section 39 or under sub-section (1) of section 41, as the case may be. On receipt of the authentic copy, the true copy or, as the case may be, an

[Repealed]

In section 39 of the principal Act, in sub-section (1), in sub-clause (b), in the first proviso, for the word “double” the words “four times” shall be substituted.

In section 40 of the principal Act, after the words “hereinafter prescribed” the words “with the prior approval of the Additional Controller of Stamps, Mumbai for the areas in Mumbai City and Mumbai Suburban Districts and for the other areas the Deputy Inspector General of Registration and Deputy Controller of Stamps” shall be added.

1. (1) When the duty and penalty (if any) leviable in respect of any instrument [not being any instrument referred to in sub-section (1) of section 32-A] have been paid under section 34, section 39 or section 40, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.
2. (2) [Subject to the provisions of section 53A, every instrument] so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered [on the application in this behalf, to the person who produced it, or to the person from whose possession it came into the hands of the officer impounding it, or to any other person according to the directions of such person:]

Provided that, (a) no instrument which has been admitted in evidence upon payment of duty and a penalty under section 34, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;

1. (b) nothing in this section shall affect the provisions of rule 9 of Order XIII in Schedule I of the Code of Civil Procedure, 1908.

42. The taking of proceedings or the payment of a penalty under this Chapter shall not bar the prosecution of any person who appears to have committed an offence against the stamp law in respect of such instrument :

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which a penalty has been paid unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

1. (1) When any duty or penalty has been paid under section 34, section 36, section 39 or section 40, by any person in respect of an instrument, and by agreement or under the provisions of section 30 or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid.
2. (2) For the purpose of such recovery any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified.
3. (3) Such amount may, if the Court

1. (1) Where any penalty is paid under section 34 or section 39, the Chief Controlling Revenue Authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.
2. (2) Where, in the opinion of the Chief Controlling Revenue Authority stamp duty in excess of that which is legally chargeable has been charged and paid under section 34 or section 39, such authority may, upon application in writing made by the party concerned within ^2[one year] from the date of receipt of the order charging the same, refund the excess.

1. (1) If any instrument sent to the Collector under sub-section (2) of section 37 is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.
2. (2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same, may require a copy thereof to be made at the expense of such first mentioned person and authenticated by the person impounding such instrument.

^3[(1)] All duties, penalties and other sums required to be paid under this ^3[Act] may be recovered by the Collector by distress and sale of the moveable property of the person from whom the same are due, or as an arrear of land revenue.

^4[(2)] For the purpose of effecting such recovery, as arrears of land revenue, (a) the Chief Controlling Revenue Authority shall have and exercise all the powers and perform all the duties of the Commissioner under the Maharashtra Land Revenue Code, 1966 ;

1. (b) the officer appointed as the Collector under clause (f) of section 2 shall have and exercise all the powers and perform all the duties of the Collector under the said Code.

1. (3) Every notice issued or order passed in exercise of the powers conferred by sub-section (2) shall, for the purposes of this Act, be deemed to be a notice issued or an order passed under this Act.]