HB-2669 Part V-A Extra 45 Date 10-12-2025, Publication of bill to amend the Maharashtra Stamp Act, as L.A. Bill No. CIII of 2025 by Section Officer M.L.S. Extra ORd. No. 45, No.19(4).

RNI No. MAHBIL /2009/40123 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग पाच–अ वर्षष ११, अंक १९(४) ] बुुधावारा, डि�संबुरा १०, २०२५/अग्रहाायण १९, शाके १९४७ [ पृष्ठेे ४, डिकंमत : रुपये ३६.०० असाधााराण क्रमांक ४५ प्रााडिधाकृत प्राकाशान महाारााष्ट्र डिवधाानसभाेत व महाारााष्ट्र डिवधाानपरिरार्षदेेत सादेरा केलेेलेी डिवधाेयके (इंंग्रजी अनुवादे). MAHARASHTRA LEGISLATURE SECRETARIAT The following Bill was introduced in the Maharashtra Legislative Assembly on the 10th December, 2025 is published under Rule 117 of the Maharashtra Legislative Assembly Rules. L. A. BILL No. CIII OF 2025. A BILL further to amend the Maharashtra Stamp Act. LX of WHEREAS it is expedient further to amend the Maharashtra Stamp Act 1958. for the purposes hereinafter appearing ; it is hereby enacted in the Seventy- sixth Year of the Republic of India as follows :— 1. (1) This Act may be called the Maharashtra Stamp (Second Amendment) Short title and Act, 2025. commencement. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. भााग पााच-अ-४५–१. (१) HB-2469–1.2 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग पाच–अ, डि�संबुरा १०, २०२५/अग्रहाायण १९, शाके १९४७ Amendment 2. In section 32C of the Maharashtra Stamp Act (hereinafter referred to LX of of section 32C as “the principal Act”), for the word, figures and letter “ section 32B” the words, 1958. of LX of 1958. figures and letters “sections 32B and 53B” shall be substituted. Amendment 3. In section 53 of the principal Act, in sub-section (1A) the words “and of section 53 the order so passed shall be final” shall be deleted. of LX of 1958. Amendment 4. In section 53A of the principal Act, in sub-section (1), for the words of section 53A “produce before him the instrument” the words, figures and letter “produce of LX of 1958. before him the instrument excluding an instrument in respect of which an appeal is filed before the State Government under section 53B” shall be substituted. Insertion of 5. After section 53A of the principal Act, the following section shall be new section inserted, namely :— 53B in LX of 1958. Appeal to “ 53B. Any person, aggrieved by an order of the Chief Controlling State Revenue Authority passed in the appeal filed under sub-section (1A) of Government. section 53, may, within sixty days from the date of receipt of such order, by an application in writing accompanied by fee of one thousand rupees, file an appeal against such order to the State Government, which shall, after giving the parties a reasonable opportunity of being heard, consider the case and pass such order thereon as it thinks just and proper and the order so passed shall be final. ”.महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग पाच–अ, डि�संबुरा १०, २०२५/अग्रहाायण १९, शाके १९४७ 3 STATEMENT OF OBJECTS AND REASONS Section 53(1A) of the Maharashtra Stamp Act (LX of 1958) provides that any person aggrieved by an order of the Collector under Chapter III, Chapter IV, Chapter V and under clause (a) of the second proviso to section 27, regarding adjudication of stamp duty, insufficiently stamped instruments, valuation and refund of stamp duty, may file an appeal against such order to the Chief Controlling Revenue Authority and orders passed by the Chief Controlling Revenue Authority in such appeals are final. 2. The orders passed by the Chief Controlling Revenue Authority under section 53(1A) of the said Act, can be challenged only before the High Court in writ jurisdiction. Large number of such petitions are filed before the High Court which involves huge amount of Government revenue. This increases burden of the High Court and also increases litigation cost of the aggrieved parties. As such cases remain pending before the High Court, large amount of Government revenue gets stuck for a long time. Therefore, the Government considers it expedient to amend the said Act, to provide that any person aggrieved by an order of the Chief Controlling Revenue Authority passed under section 53(1A) of the said Act, may file an appeal against such order to the State Government. For that purpose it is proposed to insert a new section 53B in the said Act. 3. Consequential amendments in the provisions relating to the revision by the Chief Controlling Revenue Authority to bar revision in cases where appeals are filled before the State Government are also proposed to avoid duplicity of proceedings. 4. The Bill seeks to achieve the above objectives. Nagpur, CHANDRASHEKHAR BAWANKULE, Dated the 9th December, 2025. Minister for Revenue.4 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग पाच–अ, डि�संबुरा १०, २०२५/अग्रहाायण १९, शाके १९४७ MEMORANDUM REGARDING DELEGATED LEGISLATION The Bill involves the following proposal for delegation of legislative power, namely :— Clause 1(2).—Under this clause, power is taken to the State Government, to bring into force the Act on such date as the State Government may, by notification in the Official Gazette, appoint. 2. The above-mentioned proposal for delegation of legislative power is of a normal character. Vidhan Bhavan : JITENDRA BHOLE, Nagpur, Secretary-1, Dated the 10th December, 2025. Maharashtra Legislative Assembly. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT PRESS AND BOOK DEPOT, CIVIL LINES, NAGPUR-440 001 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI-400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.