SANDEEP VASANT BANE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith and heard by consent of the parties. Learned AGP waives service on behalf of the Respondents.

(2.) The controversy involved is very narrow. The premises in question were earlier occupied by one Sadashiv Sheshappa Amin, who was a tenant and had filed R.A. Declaratory Suit. On 11 th December, 2009, he surrendered the tenancy rights. On 12 th December, 2009, the landlords Mrs. Urmila L. Pittie and Mr. Arvind L. Pittie inducted the Petitioners as tenants in respect of the premises, bearing premises no.28, admeasuring approximately 250 square feet (carpet area) at Raja Bahadur Mansions situated at Cadastral Survey No. 190(part) of Fort Division, New Survey No. 9439 (part) at Hamam Street, Fort, Mumbai.

(3.) The stamp duty of Rs. 100/- was affixed to the Tenancy Agreement and an Application for adjudication was made. Thereupon the Collector of Stamps, Mumbai issued a demand notice, demanding a stamp duty of Rs. 1,35,130/- alongwith penalty of Rs. 8,108/- by claiming that the Instrument was chargeable with stamp duty for lease under Article 36 of the Schedule to the Bombay Stamp Act, 1958. The Petitioners contended that Article 5 (g-d) was applicable and hence, according to the Petitioners a stamp duty of Rs. 50,000/- only was payable.