VIDARBHA MAHAJAN SAMITI Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The matter was heard yesterday in part and came to be adjourned to today. Today, Shri Chandurkar, learned counsel for the petitioners and Shri Rode, learned AGP for the respondents have completed their arguments.

(2.) The short submission of Shri Chandurkar, learned counsel is, demand of stamp duty on Statements and Receipts as per Bombay Stamp Act, 1958 (Bombay Act LX of 1958), is unsupported by any legal provision. He has taken us through relevant sections of the Bombay Stamp Act, 1958 (hereinafter referred to as 1958 Act). This Act is now known as the Maharashtra Stamp Act.

(3.) The learned Assistant Government Pleader has in defence relied upon the submissions filed at the time of opposing admission of Writ Petition and affidavit in reply filed on 01.02.2016. He has also taken us through the same legal provisions.