GURUASHISH CONSTRUCTION PVT LTD Vs. COLLECTER OF STAMPS

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Learned AGP waives service on behalf of the Respondents. By consent, the Petition is taken for hearing and final disposal at the admission stage.

(2.) The above Petition impugns an order dated 5 March 2012 passed by the Collector of Stamps, Borivali. By the impugned order, the Respondent No. 1 Collector of Stamps, Borivali, has reviewed his order dated 16 October 2010 and held that the 'Shifting Agreements' between the Petitioner and tenement holders be treated as 'Agreements for alternate accommodation' and has fixed the market value and the stamp duty payable under Article 25(d) of the Bombay Stamp Act, 1958 (hereinafter referred to as 'the said Act') and directed the Petitioner to deposit the stamp duty within 30 days.

(3.) The Petitioner is a Builder and Developer. Respondent No. 1 is the Collector of Stamps, Borivali. Respondent No. 2 is the State of Maharashtra.