STATE OF MAHARASHTRA Vs. MAHAVIR LALCHAND RATHOD

JUDGEMENT

(1.) THIS batch of three appeals and several other connected writ petitions were heard together since they raise common questions of law under section 4 of the Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963 and the Maharashtra Apartment Ownership Act, 1970, and in particular liability to pay stamp duty under Entry 25 of Schedule I of the Bombay Stamp Act, 1958. Appeals Nos. 395 of 1991, 396 of 1991 and 551 of 1991 are filed by the State of Maharashtra and other impugning the interim order passed by the learned Single Judge in the respective writ petitions. All these writ petitions are admitted. Mr. Bhandari, learned Counsel appearing for the respondents-writ petitioners, took strong exception to the maintainability of these appeals. We will deal with this argument little later after we set out the necessary facts.

(2.) AT the outset it may be stated that in all these writ petitions the agreements for sale were entered into between the Builders-Developers and the Purchasers of the flats. All these agreements for sale which were executed in terms of section 4 of the Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963-hereinafter referred to as "mof" Act are required to be registered under section 17 (1) of the Indian Registration Act. The Registering Authority thereafter impounded the documents (Agreements for sale) and sent them to the Superintendent of Stamps under the Bombay Stamp Act, 1958 for appropriate action (See. Exh. C ). Issue raised in all these writ petition is as to whether such agreements for sale can be subjected to payment of stamp duty in terms of section 32-A read with Entry 25 Schedule I of the Bombay Stamp Act, 1958.

(3.) THE agreements for sale or agreements of sale in all these matters are almost identical incorporating relevant and material clauses provided under section 4 of the MOF Act. Some of the clauses were although deleted and subtituted by new clauses but substratum of these agreement remain the same in terms of section 4 of MOF Act.