MACROTECH DEVELOPERS LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Heard by consent.

(2.) The Petitioners have fled this Petition under Article 226 of the Constitution of India seeking directions against the Respondents to grant the Petitioners the beneft of the Government Order dated 29th August, 2020 in payment of stamp duty in addition to the concession in stamp duty provided for in the Regulations for development of Integrated Township Project (for short "the said ITP Regulation") which Regulations, appended to the Government Notifcation dated 8th March, 2019, have been framed by the Government exercising powers under Section 37 (1AA) (c) of the Maharashtra Regional and Town Planning Act, 1966 (for short "MR and TP").

(3.) The Petitioners are engaged in the business of real estate and carry out development of various projects at Mumbai, Thane, Kalyan and Bhiwandi including the lands that have been notifed as the Integrated Township Projects (ITPs) situated at Kalyan and Bhiwandi. The Respondent No.1 is the State of Maharashtra through the Secretary, Department of Revenue and Forest. The Respondent Nos.2 and 3 are the joint Sub-Registrars of Kalyan and Bhiwandi, Registration Offces within District Thane and performing the duties and responsibilities under the Maharashtra Stamp Act, 1958 as also under the Registration Act, 1908. Respondent Nos.2 and 3 are instrumentalities of the State for the purposes of Article 12 of the Constitution of India and amenable to the writ jurisdiction of this Court.