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1

REVENUE AND FORESTS DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 8th March 2019.

MAHARASHTRA ORDINANCE No. VII OF 2019.

AN ORDINANCE

further to amend the Maharashtra Stamp Act.

WHEREAS the Governor of Maharashtra had promulgated the Maharashtra

Stamp (Amendment and Validation) Ordinance, 2019 (hereinafter referred to as

“the said Ordinance”), on the 13th February 2019;

Mah.

Ord. 1 of

2019.

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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) (Continuance) Ordinance, 2019 (Mah. Ord. VII 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) (Continuance)

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

RNI No. MAHENG/2009/35528

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(1)

2

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AND WHEREAS upon the reassembly of the State Legislature on the

25th February 2019. the Maharashtra Stamp (Amendment and Validation) Bill, 2019

(L. A. Bill No. I of 2019), for converting the said Ordinance into an Act of the State

Legislature, was passed by the Maharashtra Legislative Assembly on the 26th

February 2019 and was transmitted to the Maharashtra Legislative Council ;

AND WHEREAS thereafter as the Maharashtra Legislative Council was

prorogued on the 28th February 2019, the said Bill could not be passed by the

Maharashtra Legislative Council ;

AND WHEREAS as provided by article 213(2)(a) of the Constitution of India,

the said Ordinance shall cease to operate on the 7th April 2019, the date on which

the period of six weeks from the date of reassembly of the State Legislature expires ;

AND WHEREAS it is considered expedient to continue the operation of the

provisions of the said Ordinance;

AND WHEREAS 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 to continue the operation of the provisions

of the said Ordinance;

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) (Continuance) Ordinace, 2019.

(2) It shall be deemed to have come into force on the 13th February 2019.

2.

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

principle Act”), in clause (a) for the word “duties” and 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

Short title

and

commence-

ment.

Amendment of

section 9 of

LX of 1958.

LX

of

1958.

Amendment of

section 39 of

LX of 1958.

Validation.

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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) (Continuance) 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.

5.

(1) The Maharashtra Stamp (Amendment and Validation) Ordinance, 2019,

is hereby withdrawn.

(2) Notwithstanding such withdrawal, anything done or any action taken

(including any notification or order issued) under the corresponding provisions of

the principal Act, as amended by the said Ordinance shall be deemed to have been

done, taken or, as the case may be, issued under the corresponding provisions of

the principal Act, as amended by this Ordinance.

Mah.

Ord. VII

of 2019.

Mah.

Ord. I of

2019.

Repeal by

withdrawal of

Mah. Ord. I of

2019 and

saving.

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

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

3.

It was 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 said 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 amendments were expected to 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 were not in session and the

Governor of Maharashtra was satisfied that circumstances existed which rendered

it necessary for him to take immediate action further to amend the Maharashtra

Stamp Act (LX of 1958), for the purposes aforesaid, the Maharashtra Stamp

(Amendment and Validation) Ordinance, 2019 (Mah. Ord. I of 2019), was

promulgated by the Governor of Maharashtra on the 13th February 2019.

6.

Thereafter, upon the reassembly of the State Legislature on the

25th February 2019, the Maharashtra Stamp (Amendment and Validation) Bill, 2019

(L. A. Bill No. I of 2019), for converting the said Ordinance into an Act of the State

Legislature, was passed by the Maharashtra Legislative Assembly on the 26th

February 2019 and was transmitted to the Maharashtra Legislative Council.

However, as thereafter the Maharashtra Legislative Council was prorogued on the

28th February 2019, the said Bill could not be passed by the Maharashtra Legislative

Council.

7.

As provided by article 213(2)(a) of the Constitution of India, the said

Ordinance would cease to operate at the expiration of six weeks from the reassembly

of the State Legislature, that is, on the 7th April 2019. It is, therefore, necessary to

take immediate action to continue the provisions of the said Ordinance by

promulgating a fresh Ordinance.

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5

8.

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 to continue the operation of the

provisions of the Maharashtra Ordinance No. I of 2019, this Ordinance is

promulgated.

Mumbai,

CH. VIDYASAGAR RAO,

Dated the 8th March 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.