L. A. BILL No. IX OF 2026.

A BILL

further to amend the Maharashtra Stamp Act.

WHEREAS it is expedient further to amend the Maharashtra Stamp Act,

for the purposes hereinafter appearing ; it is hereby enacted in the Seventy-

seventh Year of the Republic of India as follows :–

1.  This Act may be called the Maharashtra Stamp (Amendment) Act,

2026.

LX of

1958.

Short title.

भााग आठ-१३-१

(१)

RNI No. MAHBIL /2009/35530

महाारााष्ट्रट शाासन रााजपत्र

असाधाारण भााग आठ

वर्षष १२, अंक ९(२)]

गुरुवार, मार्चच ५, २०२६/फााल्गुन १४, शकेे १९४७

[पृष्ठे 3, किं�ंमत : रुपयेे २३.००

असाधाारण क्रमांं�क १३

प्रााधि�कृृत प्रकााशन

महाारााष्ट्र वि�धाानमंडळााचेे अधि�नि�य

म व रााज्यपाालांं�नी प्रख्यापि�त केलेले अध्यादेेश व केलेले

वि�नि�य

म आणि� वि�धि� व न्याय वि�भाागाकडून आलेली वि�धेेयकेे (इंंग्रजी अनुवाद).

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

in English of the Maharashtra Stamp (Amendment) Bill, 2026 (L. A. Bill No. IX of 2026), introduced

in the Maharashtra Legislative Assembly on the 5th March 2026, is hereby published under the

authority of the Governor.

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

SATISH WAGHOLE,

Secretary (Legislation) to Government,

Law and Judiciary Department.

2

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च ५, २०२६/फाल्गुन १४, शके १९

2.  In section 52A of the Maharashtra Stamp Act,–

(a) in sub-section (1),–

(i) for the words “five lakhs” the words “twenty lakhs” shall be

substituted;

(ii) in clause (b), for the words “the concerned” the words “the

Joint Inspector General of Registration and Superintendent of Stamps

and the concerned” shall be substituted;

(b) for sub-section (2), the following sub-section shall be substituted,

namely :–

“(2) (a) On receiving such application,–

(i) the Additional Controller of Stamps, if the amount of

allowance is above rupees twenty lakhs and upto rupees one

crore ;

(ii) the Joint Inspector General of Registration and

Superintendent of Stamps, if the amount of allowance is above

rupees fifty lakhs and upto rupees one crore;

(iii) the concerned Deputy Inspector General of Registration

and Deputy Controller of Stamps of the Division, if the amount

of allowance is above rupees twenty lakhs and upto rupees fifty

lakhs,

shall consider the same and decide whether such allowance shall be

given or not, and accordingly shall grant the same.

(b) The authorities mentioned in clause (a) shall, if the amount

of allowance exceeds rupees one crore, submit such application with

their remarks thereon to the Chief Controlling Revenue Authority

for decision.”.

Amendment

of section 52A

of LX of 1958.

LX of

1958.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च ५, २०२६/फाल्गुन १४, शके १९

3

STATEMENT OF OBJECTS AND REASONS

Section 52A of the Maharashtra Stamp Act (LX of 1958) provides for

the payment of refund of the stamp duty for the stamps or the cash amount

paid under the challans which are spoiled or misused or not required for use.

Under the said section 52A, various authorities under the Chief Controlling

Revenue Authority (CCRA) are empowered to grant refund of duty of amount

not exceeding rupees twenty lakhs and the CCRA is empowered to grant refund

of duty of amount exceeding rupees twenty lakhs.

2.  The transactions of properties are increasing day by day which have

resulted in filing of many applications for refund of stamp duty. Due to increase

in valuation of properties over the period of time, the stamp duty has also

increased. As pecuniary jurisdiction of various authorities under the CCRA for

such refund is upto rupees twenty lakhs only, the number of such applications

before the CCRA. Such accumulation of applications before the CCRA has

slowed the process of disposal of such refund applications.

The Government, therefore, considers it expedient to increase pecuniary

jurisdiction of authorities under the CCRA, to decentralize the powers for

speedily disposal of such applications. It is also proposed to give such refund

powers to the Joint Inspector General of Registration and Superintendent of

Stamps in addition to the existing authorities. For the above purposes, section

52A of the said Act is proposed to be amended suitably.

3.  The Bill seeks to achieve the above objectives.

Mumbai,

CHANDRASHEKHAR BAWANKULE,

Dated the 4th March 2026.

Minister for Revenue.

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

RUPENDRA DINESH MORE, 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, RUPENDRA DINESH MORE.