Chapter VIII SUPPLEMENTAL PROVISIONS

67. Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorised in writing [by the State Government or] by the Collector to inspect for such purpose, the register, books, papers, documents and proceedings and to take such notes and extracts as he may deem necessary without fee or charge [and, if necessary, to seize and impound them under section 33].

67A. (1) Any such individual, institution, organisation, company or a body responsible for creating, executing, maintaining, recording, verifying an instrument chargeable with duty as may be notified by the State Government in the Official Gazette, shall, when called upon by any officer specifically authorised by the Chief Controlling Revenue Authority in this behalf, furnish information in the form and within the time limit specified by the Chief Controlling Revenue Authority. (2) Any such individual, institution, organisation, company or a body responsible to furnish the information under sub-section (1) fails to furnish the same within the specified time, the Chief Controlling Revenue Authority or any other officer authorised by him in this behalf, direct such defaulter to pay by way of penalty, a sum not less than rupees five hundred but which may extend to rupees ten thousand for each failure.

68. Any officer not below the rank of Collector having sufficient reason to believe that, it is necessary to inspect or call for any registers, books, records including a diskette, magnetic cartridge tape, CD-ROM or any other computer readable media or any electronic record mentioned under clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000, papers, documents, instruments or proceedings which may lead to the discovery of any fraud or omission in relation to any duty, shall, at all reasonable times may himself or through any officer authorised by him in this behalf, who shall be not below the rank of Gazetted Group–B officer or Sub-Registrar, Grade-I appointed under the Registration Act, 1908 or Inspector of Stamps, enter in any premises and inspect the same in the custody of any person, office, firm or any other entity and take such notes and extracts as he may deem necessary, without payment of any fee or charge, and if necessary, seize and impound only the chargeable documents as per the provisions of section 33

“68A. If any person prevents or obstructs entry of any officer authorised under section 68 or fails to give any reasonable assistance to him, he shall, on conviction, be punished with imprisonment for a term which shall not be less than one month, but which may extend to six months and with fine which may extend to rupees five thousand.”

69. (1) The State Government may, by notification in the Official Gazette, make rules to carry out generally the purposes of this Act, and such rules may provide that a breach thereof shall, on conviction, be punished with fine not exceeding five hundred rupees.

1. (2) Without prejudice to the generality of the powers conferred by sub-section (1), and in particular such rules [may regulate, or provide for all or any of the following matters, namely] :, (a) the supply, sale and use of stamps and stamped papers;
   • (b) the persons by whom alone such sale is to be conducted [* * *]
   • (c) the duties and remuneration of such persons [* * *] [(d) the manner of ascertaining the true market value of immoveable property;] [(e) the procedure for suo motu revision proceedings ; and
   • (f) the amount to be deducted from the allowance of stamps under sections 47, 50, 51 or 52 :] Provided that, such rules shall not restrict the sale of adhesive stamps of twenty paise or of lesser value.
2. (3) all rules made under this Act shall be made subject to the condition of previous publication in the Official Gazette. [Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the condition of previous publication of any rule to be made under this section.]
3. (4) Every rule made under this section shall be laid, as soon as may be, after it is made, before each House of the State Legislature while it is in session for a total period of thirty days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall, from the date of publication of such notification. have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.

70. In determining the amount of duty payable, or of the allowance to be made under this Act, any fraction of ten paise equal to or exceeding five paise shall be rounded off to the next ten paise, and fraction of less than five paise shall be disregarded.]

71. [Publication of rules.] (Deleted by Mah. 27 of 1985, s. 48)

72. The State Government may by notification in the Official Gazette delegate, (a) all or any of the powers conferred on it by sections 2(f), 33(3)(b), 64, [and 69] to the Chief Controlling Revenue Authority; and

1. (b) all or any of the powers conferred on the Chief Controlling Revenue Authority by sections 44, 53(1) and 64(2) to such subordinate Revenue authority as may be specified in the notification.

Nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fees.

[Deleted by Mah. 27 of 1985, s. 49]

15. Amendment of section 52A of LX of 1958

1. (a) in sub-section (1), for the words “one lakh” the words “five lakhs” shall be substituted ;
2. (b) in sub-section (2), for the words “ten lakhs” at both the places where they occur, the words “twenty lakhs” shall be substituted. 16. Insertion of section 67A in LX of 1958 After section 67 of principal Act, the following section shall be inserted, namely :, “67A. (1) Any such individual, institution, organisation, company or a body responsible for creating, executing, maintaining, recording, verifying an instrument chargeable with duty as may be notified by the State Government in the Official Gazette, shall, when called upon by any officer specifically authorised by the Chief Controlling Revenue Authority in this behalf, furnish information in the form and within the time limit specified by the Chief Controlling Revenue Authority.

1. (2) Any such individual, institution, organisation, company or a body responsible to furnish the information under sub-section (1) fails to furnish the same within the specified time, the Chief Controlling Revenue Authority or any other officer authorised by him in this behalf, direct such defaulter to pay by way of penalty, a sum not less than rupees five hundred but which may extend to rupees ten thousand for each failure.” 17. Substitution of section 68 of LX of 1958 “68. Any officer not below the rank of Collector having sufficient reason to believe that, it is necessary to inspect or call for any registers, books, records including a diskette, magnetic cartridge tape, CD-ROM or any other computer readable media or any electronic record mentioned under clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000, papers, documents, instruments or proceedings which may lead to the discovery of any fraud or omission in relation to any duty, shall, at all reasonable times may himself or through any officer authorised by him in this behalf, who shall be not below the rank of Gazetted Group–B officer or Sub-Registrar, Grade-I appointed under the Registration Act, 1908 or Inspector of Stamps, enter in any premises and inspect the same in the custody of any person, office, firm or any other entity and take such notes and extracts as he may deem necessary, without payment of any fee or charge, and if necessary, seize and impound only the chargeable documents as per the provisions of section 33 ”. 18. Insertion of section 68A in LX of 1958 “68A. If any person prevents or obstructs entry of any officer authorised under section 68 or fails to give any reasonable assistance to him, he shall, on conviction, be punished with imprisonment for a term which shall not be less than one month, but which may extend to six months and with fine which may extend to rupees five thousand.”. 19. Amendment of section 72 of LX of 1958 “(a-a) powers conferred on it by clause (b) of section 9, to the Additional Controller of Stamps, Mumbai or any other officer; and.”. 20. Amendment of SCHEDULE I of LX of 1958
2. (1) in Article 1,-
   • (A) in clause (1), in sub-clause (d), in column 2, for the words “One rupee subject to a maximum of one hundred rupees” the figures and words “0.01 per cent. of the amount or value of such debt” shall be substituted;
   • (B) in clause (2), in column 2, for the words “One rupee for every rupees one hundred or part thereof” the words “One per cent.” shall be substituted;
3. (2) for Article 2, the following Article shall be substituted, namely:-

“2. ADMINISTRATION BOND including a bond given under section 6 of the Government Savings Banks Act, 1873 or the Indian Succession Act, 1925. Five hundred rupees.”;

1. (3) in Article 3, in column 2, for the words “Two hundred rupees” the words “One thousand rupees” shall be substituted;
2. (4) in Article 5,-
   • (A) in clause (g-d)-
     • (I) in sub-clause (i),-
   • (a) in entry (A), in column 2, for the words and figures “The same duty as is payable under Article 60” the words and figures “The same duty as is payable under Article 36 (iv)” shall be substituted;
   • (b) in entry (B),-
     • (i) in sub-entry (1), in column 2, for the words “Two hundred rupees” the words “Two hundred rupees or an amount equal to 5 per cent. of the amount of consideration, whichever is higher” shall be substituted;
     • (ii) in sub-entry (2), in column 2, for the words and figures “The same duty as is payable under Article 60” the words and figures “The same duty as is payable under Article 36 (iv)” shall be substituted;
     • (II) in sub-clause (ii),-
     • (i) in entry (A), in column 2, for the words and figures “The same duty as is payable under Article 60” the words and figures “The same duty as is payable under Article 36 (iv)” shall be substituted;
     • (ii) in entry (B),-
   • (a) in sub-entry (1), in column 2, for the words “One hundred rupees” the words and figures “One hundred rupees or an amount equal to 5 per cent. of the amount of consideration, whichever is higher” shall be substituted;
   • (b) in sub-entry (2), in column 2, for the words and figures “The same duty as is payable under Article 60” the words and figures “The same duty as is payable under Article 36 (iv)” shall be substituted;
     • (III) in sub-clause (iii),-
   • (a) in entry (A), in column 2, for the words and figures “The same duty as is payable under Article 60” the words and figures “The same duty as is payable under Article 36 (iv)” shall be substituted;
   • (b) in entry (B),-
     • (i) in sub-entry (1), in column 2, for the words “Fifty rupees” the words and figures “Fifty rupees or an amount equal to 5 per cent. of the amount of consideration, whichever is higher” shall be substituted;
     • (ii) in sub-entry (2), in column 2, for the words and figures “The same duty as is payable under Article 60” the words and figures “The same duty as is payable under Article 36 (iv)” shall be substituted;
   • (B) in clause (h), in sub-clause (A),-
     • (i) in entry (i),-
     • (I) in sub-entry (a), in column 2, for the words and figures “Two rupees and fifty paise for every rupees 1,000 or part thereof on” the figures and words “0.25 per cent. of” shall be substituted;
     • (II) in sub-entry (b), in column 2, for the words and figures “Five rupees for every rupees 1,000 or part thereof on” the figures and words “0.5 per cent. of” shall be substituted;
     • (ii) in entry (ii),-
     • (I) in sub-entry (a), in column 2, for the words and figures “Two rupees and fifty paise for every rupees 1,000 or part thereof on ” the figures and words “0.25 per cent. of” shall be substituted;
     • (II) in sub-entry (b), in column 2, for the words and figures “Five rupees for every rupees 1,000 or part thereof on” the figures and words “0.5 per cent. of” shall be substituted;
     • (iii) in entry (iii),-
     • (I) in sub-entry (a), in column 2, for the words and figures “Two rupees and fifty paise for every rupees 1,000 or part thereof on” the figures and words “0.25 per cent. of” shall be substituted;
     • (II) in sub-entry (b), in column 2, for the words and figures “Five rupees for every rupees 1,000 or part thereof on” the figures and words “0.5 per cent. of” shall be substituted;
     • (iv) in entry (iv),-
     • (i) in sub-entry (a), in column 2, for the words and figures “One rupee for every rupees 1,000 or part thereof on” the figures and words “0.1 per cent. of” shall be substituted;
     • (ii) in sub-entry (b), in column 2, for the words and figures “Two rupees for every rupees 1,000 or part thereof on” the figures and words “0.2 per cent. of” shall be substituted;
     • (v) in entry (v),-
     • (I) in sub-entry (a), in column 2, for the words and figures “Two rupees and fifty paise for every rupees 1,000 or part thereof on” the figures and words “0.25 per cent. of” shall be substituted;
     • (II) in sub-entry (b), in column 2, for the words and figures “Five rupees for every rupees 1,000 or part thereof on ” the figures and words “0.5 per cent. of” shall be substituted;
     • (vi) in entry (vi),-
     • (i) in sub-entry (a), in column 2, for the words and figures “One rupee for every rupees 1,000 or part thereof on” the figures and words “0.1 per cent. of” shall be substituted;
     • (II) in sub-entry (b), in column 2, for the words and figures “Two rupees for every rupees 1,000 or part thereof on” the words and figures “0.2 per cent. of” shall be substituted;
3. (5) in Article 6,-
   • (A) in clause (1),-
     • (i) in sub-clause (a), in column 2, for the words “One rupee for every one thousand or part thereof for” the figures and words “0.1 per cent. of” shall be substituted;
     • (ii) in sub-clause (b), in column 2, for the words and figures “Two rupees for every 1000 or part thereof, for” the words and figures “0.2 per cent. of” shall be substituted;
   • (B) in clause (2),-
     • (i) in sub-clause (a), in column 2, for the words “One rupee for every one thousand or part thereof for” the figures and words “0.1 per cent. of” shall be substituted;
     • (ii) in sub-clause (b), in column 2, for the words and figures “Two rupees for every 1000 or part thereof, for” the figures and words “0.2 per cent. of” shall be substituted;
     • (iii) after Explanation I, the following Explanation shall be inserted, namely:- “Explanation II.- For the purposes of this Article, any new instrument executed for additional loan or extension of previous loan shall be treated as a fresh instrument and chargeable with the duty to the extent of additional amount being secured or disbursed or sanctioned.”;
4. (6) in Article 7, -
   • (i) in clause (a), in column 2, for the words “One hundred rupees” the words “One thousand rupees” shall be substituted;
   • (ii) in clause (b), in column 2, for the words “Two hundred and fifty rupees” the words “One thousand rupees” shall be substituted;
5. (7) in Article 8, in column 2, for the words, brackets and figures “Same duty as per Bond (Article 13) subject to maximum of one hundred rupees” the words “One hundred rupees” shall be substituted;
6. (8) in Article 10, in column 2, for the words and figures “One thousand rupees for every rupees 5,00,000 or part thereof,” the figures and words “0.2 per cent. on share capital or increased share capital, as the case may be” shall be substituted;
7. (9) for Article 12, the following Article shall be substituted, namely:-

“12. AWARD, that is to say, any decision in writing by an arbitrator or umpire, on a reference made otherwise than by an order of the Court in the course of a suit, being an award made as a result of a written agreement to submit present or future differences to Arbitration but not being an award directing partition. Five hundred rupees.”;

1. (10) in Article 13, (a) in column 1, the words “for every rupees five hundred or part thereof” shall be deleted;
   • (b) in column 2, for the words “Five rupees, subject to a minimum of rupees one hundred” the words “One per cent. of amount of Bond, subject to a minimum of rupees five hundred” shall be substituted;
2. (11) in Article 14, in column 2, for the words and figures “Same duty as a Bond (Article 13) for the same amount” the figures and words “One per cent. of the amount of Bond, subject to a minimum of rupees five hundred” shall be substituted;
3. (12) in Article 15, in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
4. (13) in Article 17, in column 2, for the words “One rupee for every one thousand rupees or a part thereof,” the figures and words “0.1 per cent.” shall be substituted;
5. (14) in Article 18, in column 2, for the words “One hundred rupees” the word “Five hundred rupees” shall be substituted;
6. (15) in Article 24, in column 2, for the words “Two hundred rupees” the words “Five hundred rupees” shall be substituted;
7. (16) in Article 25, for clause (a), the following clause shall be substituted, namely:-

“(a) if relating to movable property 3 per cent. of the market value of the property.”;

1. (17) for Article 28, the following Article shall be substituted, namely:-

“28. CUSTOMS BOND OR EXCISE BOND, that is to say, any bond given pursuant to the provisions of any law for the time being in force or to the directions of any officer of Custom or Excise for, or in respect of, any of the duties of Customs or Excise or for preventing frauds or evasions thereof or for any other matter or thing relating thereto. Five hundred rupees.”;

1. (18) in Article 34, in column 2, after the existing proviso, the following proviso shall be added, namely:- “Provided further that, if the residential and agricultural property is gifted to husband, wife, son, daughter, grandson, grand-daughter, wife of decesed son, the amount of duty chargeable shall be rupees two hundred.”;
2. (19) in Article 35, in column 2, for the words “Two hundred rupees” the words “Five hundred rupees” shall be substituted;
3. (20) in Article 39, -
   • (i) in clause (a), in column 2, for the words “Two hundred rupees” the words “One thousand rupees” shall be substituted;
   • (ii) in clause (b), in column 2, for the portion beginning with the words “The same duty” and ending with the words “share capital of the company” the figures and words “0.2 per cent. according to the share capital of the company, subject to minimum of rupees one thousand and maximum of rupees 50,00,000” shall be substituted;
4. (21) in Article 40, -
   • (i) in clause (b), in column 2, for the words “Five rupees for every one thousand or part thereof for” the figures and words “0.5 per cent. of” shall be substituted;
   • (ii) in clause (c), in column 2, for the words and figures “The same duty as a Bond (Article 13) for the amount secured, subject to a maximum of rupees two hundred” the words “Five hundred rupees” shall be substituted;
5. (22) in Article 45,-
   • (i) in clause (a),-
   • (A) in column 1, the words, letters and figures “for every Rs.1,000 or part thereof.” shall be deleted;
   • (B) in column 2, for the words “Ten rupees” the words “One per cent. of amount of payment under order” shall be substituted;
     • (ii) for clause (b), the following clause shall be substituted, namely :, “(b) where payable at more than one year after date or sight. Two per cent. of amount of payment under order.”;
6. (23) in article 46, in column 2, for the words “Rupees Ten for every rupees five hundred or part thereof” the words “Two per cent.” shall be substituted;
7. (24) for Article 47, the following Article shall be substituted, namely:- “47. PARTNERSHIP, (1) Instrument of any partnership inclusive of, Limited Liability Partnership and Joint Venture to run a business, earn profits and to share profits, whether in cash or in kind-
   • (a) where there is no share of contribution in partnership, or where such share contribution brought in by way of cash does not exceeds 50,000. Five hundred rupees.
   • (b) where such share contribution brought in by way of cash is in excess of rupees 50,000. One per cent. of the amount of share contribution subject to maximum of rupees fifteen thousand.
   • (c) where such share contribution is brought in by way property, excluding cash. The same duty as is leviable on a Conveyance under clause (a), (b) or (c), as the case may be, of Article 25, on the market value of such property.
8. (2) Dissolution of partnership or retirement of partner inclusive of, Limited Liability Partnership and Joint Venture to run a business, earn profits and to share profits, whether in cash or in kind-
   • (a) where on dissolution of the partnership or on retirement of a partner any property is taken as his share by a partner other than a partner who brought in that property as his share of contribution in the partnership. The same duty as is leviable on a Conveyance under clause (a), (b) or (c), as the case may be, of Article 25, on the market value of such property, subject to a minimum of rupees one hundred.”;
9. (25) in Article 48, (i) in clause (a), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
   • (ii) in clause (b), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
   • (iii) in clause (c), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
   • (iv) in clause (d), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
   • (v) in clause (e), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
   • (vi) in clause (f), in sub-clause (ii), in paragraph (a), for the words “grandson, grand-daughter or such other close relative” the words “son, grandson, granddaughter or father, mother, brother or sister of the spouse” shall be substituted”;
   • (vii) in clause (h), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
10. (26) for Article 51, the following Article shall be substituted, namely :, “51. RECONVEYANCE OF MORTGAGE PROPERTY Five hundred rupees.”;
11. (27) in Article 52 , in column 1, in clause (a), after the words “above relations” the words “without consideration in any form” shall be added;
12. (28) in Article 53, in column 2, for the words, brackets and figures “Same duty as a Bond (Article 13) for the amount of the loan secured” the figure and words “One per cent. of the amount of the loan secured, subject to a minimum of rupees five hundred” shall be substituted;
13. (29) for Article 54, the following Article shall be substituted, namely :, “54. SECURITY BOND OR MORTGAGE DEED, where such security bond or mortgage deed is executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof, or by a surety to secure the due performance of a contract, or in pursuance of an order of the court or a public officer, not being otherwise provided for by the Maharashtra Court-fees Act. 0.5 per cent. for the amount secured by such deed subject to the maximum of ten lakh rupees: Provided that, where on an instrument executed by a person for whom a person stands surety and executes security bond or a mortgage deed, duty has been paid under article 40, then the duty payable shall be one hundred rupees. Exemptions Bond or other instrument, when executed,-
    • (a) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem;
    • (b) under the rules made by the State Government under section 114 of the Maharashtra Irrigation Act, 1976;
    • (c) by a person taking advance under the Land Improvement Loans Act, 1883 or the Agriculturists Loans Act, 1884 or by their sureties as security for the repayment of such advances;
    • (d) by officers of the Government or their sureties to secure the due execution of an office or due accounting for money or other property received by virtue thereof.”;
14. (30) in Article 55, -
    • (i) in clause (A), in sub-clause (i), in column 2, for the words “Ten rupees for every rupees five hundred or part thereof of” the words “Two per cent. of” shall be substituted;
    • (ii) in clause (B),-
    • (a) in sub-clause (i), in column 2, for the portion beginning with the words “The same duty” and ending with the words “but not exceeding two hundred rupees” the words “Five hundred rupees” shall be substituted;
    • (b) in sub-clause (ii), in column 2, for the portion beginning with the words “The same duty” and ending with the words “but not exceeding two hundred rupees” the words “Five hundred rupees “ shall be substituted.
15. (31) in Article 59, -
    • (i) in clause (a), in column 2, for the words and figures “Fifty paise for every rupees 100 or part thereof” the figures and words “0.5 per cent.” shall be substituted;
    • (ii) in clauses (b), (c) and (d), in column 2, for the portion beginning with the words “The same duty” and ending with the words “subject to a maximum of two hundred rupees” the words “Five hundred rupees” shall be substituted.
16. (32) in Article 60, in column 2, for the portion beginning with the words “The same duty” and ending with the words “which is subject matter of transfer” the following portion shall be substituted, namely:- “The same duty as is leviable on lease under clause (i), (ii), (iii) or (iv), as the case may be, of Article 36, for the remaining period of lease”;
17. (33) in Article 61, -
    • (i) in entry (A),-
    • (I) in sub-entry (a), in sub-clause (i), in column 2, for the words “Ten rupees for every rupees five hundred or part thereof” the words “Two per cent.” shall be substituted;
    • (II) in sub-entry (b),-
    • (a) in sub-clause (i), in column 2, for the portion beginning with the words “The same duty” and ending with the words “two hundred rupees” the words “Five hundred rupees” shall be substituted;
    • (b) sub-clause (ii), in column 2, for the portion beginning with the words “The same duty” and ending with the words “two hundred rupees” the words “Five hundred rupees” shall be substituted;
      • (ii) in entry (B), in column 2, for the portion beginning with the words “The same duty” and ending with the words “two hundred rupees” the words “Five hundred rupees” shall be substituted.
18. (34) in Article 63,-
    • (i) in clause (a), in column 2, for the words “One hundred rupees” the words “Five hundred rupees” shall be substituted;
    • (ii) in clause (b), in column 2, for the portion beginning with the words “One hundred rupees” and ending with the words “maximum of rupees five lakh” the words and figures “Five hundred rupees plus 0.1 per cent. of the amount above rupees ten lakh subject to maximum of rupees twenty-five lakhs” shall be substituted.