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In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of

the Maharashtra Stamp (Amendment and Validation) Ordinance, 2019 (Mah. Ord. No. I of 2019), is hereby

published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

RAJENDRA G. BHAGWAT,

Secretary (Legislation) to Government,

Law and Judiciary Department.

(Translation in English of the Maharashtra Stamp (Amendment and Validation) Ordinance, 2019

(Mah. Ord. I of 2019), published under the authority of the Governor).

—————————

RNI No. MAHENG / 2009 / 35528

¦ÉÉMÉ +É`ö--1---1

(1)

REVENUE AND FORESTS DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 13th February 2019.

MAHARASHTRA ORDINANCE No. I OF 2019.

AN ORDINANCE

further to amend the Maharashtra Stamp Act.

WHEREAS both Houses of the State Legislature are not in session ;

AND WHEREAS the Governor of Maharashtra is satisfied that circumstances

exist which render it necessary for him to take immediate action further to amend

the Maharashtra Stamp Act for the purposes hereinafter appearing ;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of

article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased

to promulgate the following Ordinance, namely :—

1.

(1) This Ordinance may be called the Maharashtra Stamp (Amendment

and Validation) Ordinance, 2019.

(2) It shall come into force at once.

LX of

1958.

Short title and

commence-

ment.

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2.

In section 9 of the Maharashtra Stamp Act (hereinafter referred to as “the

principal Act”), in clause (a),for the word “duties” the words “duties or penalty, if

any, or both” shall be substituted and shall be deemed to have been substituted with

effect from the 1st April 1994.

3.

In section 39 of the principal Act, in sub-section (1), in clause (b),—

(i) before the first proviso, the following shall be inserted, namely :—

“Provided that, duty for which reduction or remission is granted by

the Government under clause(a) of section 9 under any prevailing policy

shall not be treated as deficient portion of duty for the purposes of

calculation of penalty, if the beneficiary of such reduction or remission

in duty surrenders or forgoes or has surrendered or forgone such benefit

with prior approval or with no objection from the Government:” ;

(ii) in the first proviso for the words “Provided that” the words

“Provided further that” shall be substituted ;

(iii) in the second proviso for the words “Provided further that” the

words “Provided also that” shall be substituted.

4.

(1) Notwithstanding anything contained in any judgment, decree or order

of any court to the contrary or in the principal Act, reduction or remission in the

duties or penalty or both, granted under clause (a) of section 9 of the principal Act

including any action taken in pursuance of such reduction or remission by the

authorities under the said Act, acting or purporting to act under the provisions of the

principal Act, shall be deemed to have been validly granted in accordance with law

as if the provisions of clause (a) of section 9, of the principal Act as amended by the

Maharashtra Stamp (Amendment and Validation) Ordinance, 2019 (hereinafter in

this section referred to as “the Amendment Ordinance”) had been continuously in

force at all material times and accordingly,—

(a) all actions, proceedings or things done or taken by the authorities

under the principal Act in connection with the reduction or remission of the

duty or penalty or both shall for all purposes, be deemed to have been done

or taken in accordance with the provisions of the principal Act ;

(b) no suit or other proceedings shall be maintainable or continue in any

court, against the said authorities for the remission or reduction granted in

respect of the duties or penalty or both.

(2) For the removal of doubt, it is hereby declared that nothing in sub-section

(1) shall be construed as preventing a person,—

(a) from questioning in accordance with the provisions of the principal

Act, as amended by the Amendment Ordinance, any assessment, re-

assessment, levy or collection of stamp duty or penalty or both,referred to in

sub-section (1) of this section ; or

(b) from claiming refund to any stamp duty paid by him under the principal

Act, in excess of the amount due from him by way of duties or penalty or

both under the principal Act, as amended by the Amendment Ordinance.

Amendment of

section 9 of

LX of 1958.

LX of

1958.

Amendment of

section 39 of

LX of 1958.

Validation.

Mah.

Ord. I of

2019.

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3

STATEMENT.

The Government of Maharashtra has, from time to time, in exercise of the

powers conferred by clause (a) of section 9 of the Maharashtra Stamp Act (LX of

1958) notified Amnesty Schemes in the years 1994, 1997, 1998, 2004 and 2008 for

various periods to reduce or remit the amount of penalty chargeable in respect of

the deficit portion of Stamp Duty assessed under clause (ii) of sub-section (4) of

section 31, sub-sections (2) and (4) of section 32A and clause (b) of sub-section (1)

of section 39 of the said Act.

2.

In order to validate reduction or remission in the penalty granted under

clause (a) of section 9 of the said Act under the said amnesty schemes including

any action taken in pursuance of such reduction or remission by the authorities

under the said Act, acting or purporting to act under the provisions of the said Act, it

is considered expedient to amend clause (a) of the section 9 of the said Act suitably

with retrospective effect i.e. from 1st April 1994.

3.

It is also proposed to amend section 39 of the said Act with a view to

providing that the duty for which reduction or remission is granted by the Government

under clause (a) of section 9 of the Act under any prevailing policy shall not be

treated as deficient portion of stamp duty for the calculation of the penalty, if the

beneficiary of such reduction or remission in duty surrenders or forgoes or has

surrendered or forgone such benefit with prior approval or with no objection from the

Government.

4.

The proposed amendments would help the Government launch fresh

amnesty scheme for reducing the penalty on the deficient portion of stamp duty in a

variety of cases.

5.

As both Houses of the State Legislature are not in session and the Governor

of Maharashtra is satisfied that circumstances exist which render it necessary for

him to take immediate action further to amend the Maharashtra Stamp Act (LX of

1958), for the purposes aforesaid, this Ordinance is promulgated.

Mumbai,

CH. VIDYASAGAR RAO,

Dated the 13th February 2019.

Governor of Maharashtra.

By order and in the name of the Governor of Maharashtra,

MANU KUMAR SRIVASTAVA,

Additional Chief Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR

DR. NAMDEO KONDAJI BHOSALE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR DR. NAMDEO KONDAJI BHOSALE.