**Executive Summary**
This document is a Maharashtra Government order, issued by the Revenue and Forest Department on December 22, 2025, that remits stamp duty on the conveyance of 99.27 acres of land. The land is transferred from the Agricultural Produce Market Committee, Pune to the Yashwant Co-operative Sugar Factory, Theur, Pune. The order is subject to the Bombay High Court's order in Writ Petition No. 5270 of 2025 and certain conditions.
**Key Points / Main Content**
* **Stamp Duty Remission:** The Maharashtra government remits the stamp duty chargeable under clause (b) of Article 25 of Schedule I of the Maharashtra Stamp Act (LX of 1958).
* **Land Transaction:** The remission applies to the conveyance of 99.27 acres of land belonging to Yashwant Co-operative Sugar Factory, Theur, Pune, which is being transferred from the Agricultural Produce Market Committee, Pune.
* **Court Order:** The order is subject to the order of the Bombay High Court in Writ Petition No. 5270 of 2025.
* **Conditions for Exemption:**
* The entity receiving the stamp duty exemption cannot avail any other exemption under any other government order or policy.
* No refund will be granted if any entity has already paid the stamp duty before the order's publication in the Maharashtra Government Gazette.
* The exemption only applies to the Agricultural Produce Market Committee, Pune, and solely for the mentioned land purchase transaction.
* No subsidiary or user who has already availed stamp duty exemption under any other government order or policy shall be entitled to exemption under this order.
**Impact Analysis**
**Stakeholder: Agricultural Produce Market Committee, Pune**
* **Impact:** Benefits from the stamp duty remission on the land transfer to Yashwant Co-operative Sugar Factory, Theur, Pune.
* **Action Required:** Ensure compliance with all conditions listed in the order to maintain eligibility for the stamp duty exemption.
**Stakeholder: Yashwant Co-operative Sugar Factory, Theur, Pune**
* **Impact:** Benefits from the stamp duty remission on the purchase of 99.27 acres of land.
* **Action Required:** Ensure compliance with all conditions listed in the order to maintain eligibility for the stamp duty exemption. Also, comply with any orders issued by the Bombay High Court regarding Writ Petition No. 5270 of 2025.
Key Entities Referenced
Maharashtra Stamp Act (LX of 1958): The primary law being referenced and under which powers are being exercised.
Agricultural Produce Market Committee, Pune: One of the entities involved in the land transfer and the beneficiary of the stamp duty exemption.
Yashwant Co-operative Sugar Factory, Theur, Pune: One of the entities involved in the land transfer.
Mumbai High Court: The order is subject to the order of the Bombay High Court in Writ Petition No. 5270 of 2025.
Revenue and Forests Department: The department issuing the order.
RNI No. MAHBIL /2009/37831
महाारााष्ट्रट शाासन रााजपत्र
असाधााराण भााग चाारा-ब
वर्षष ११, अंक १८३] सोमवारा, डि�संबरा २२, २०२५/पौर्ष १, शाके १९४७ [पष्ृठे े3, डिकमं त : रुपये े९.००
असाधााराण क्रमांक ४६४
प्रााडिधाकृत प्राकाशान
महाारााष्ट्र शाासनाने महाारााष्ट्र अडिधाडिनयेमांन्वयेे तयेारा केलेेलेे
(भााग एक, एक-अ आडिण एक-ले येांमध्येे प्राडिसद्ध केलेेलेे डिनयेम व आदेेशा येांव्येडितरिराक्त) डिनयेम व आदेेशा.
महासूले व वन डिवभााग
मंंत्राालय, मंादाामं काामंा मंागग, हुुताात्मंा राजगुरू चाौका,
मंुंबई ४०० ०३२, दिदानांांका २२ दि�सेंंबर २०२५.
आदेेशा
महाारााष्ट्र मुद्रांांक अडिधाडिनयेम.
क्रमंांका मंुद्रांांका २०२५/प्र.क्र.२२९/मंुद्रांांका-२.— मंहुाराष्ट्र मंुद्रांांका अदि�दिनांयमं (१९५८ चाा ६०) (याता यापुुढेे ज्याचाा दिनांदाेश,
“ उक्ता अदि�दिनांयमं ” असेंा काेला आहुे) याच्या कालमं ९ च्या खंं� (अ) द्वाारे प्रदाानां काेलेल्या अदि�काारांचाा वाापुर कारूनां, मंहुाराष्ट्र
शासेंनांासें, जनांदिहुताार्थग तासेंे कारणेे आवाश्यका असेंल्याचाी खंात्राी पुटल्यानांे, याद्वाारे, काृषीी उत्पुन्नां बाजार सेंदिमंताी, पुुणेे आदिणे यशवांता
सेंहुकाारी सेंाखंर काारखंानांा, र्थेऊर, पुुणेे यांच्यामंध्ये, दिनांष्पुादिदाता काेलेल्या यशवांता सेंहुकाारी सेंाखंर काारखंानांा, र्थेऊर पुुणेे यांच्या ९९.२७
एकार जदिमंनांीच्या अदिभाहुस्ताांतारणे सेंंलेखंावार, उक्ता अदि�दिनांयमंासें जो�लेल्या अनांुसेंूचाी-एका च्या अनांुच्छेेदा २५ च्या खंं� (ब) अन्वाये
आकाारण्यायोग्य असेंलेले मंुद्रांांका शुल्का, रिरट यादिचाकाा क्रमंांका २०२५ चाी ५२७० मं�ील मंुंबई उच्चा न्यायालयाच्या आदाेशासें आदिणे
पुुढेील शताीसें अ�ीनां राहुूनां, मंाफ कारीता आहुे :-
शाती .–
(१)या आदाेशान्वाये मंुद्रांांका शुल्कााता सेंूट दिमंळण्याचाा लाभा दिमंळणेारी काोणेताीहुी सेंंस्र्था, शासेंनांाच्या इतार काोणेत्याहुी
आदाेशान्वाये दिकांवाा �ोरणेान्वाये मंुद्रांांका शुल्कााता सेंूट दिमंळण्यासें हुक्कादाार असेंणेार नांाहुी.
(२)जर काोणेत्याहुी सेंंस्र्थेनांे, हुा आदाेश, महाारााष्ट्र शाासन रााजपत्रात प्रदिसेंद्ध हुोण्यापुूवाी, अगोदारचा मंुद्रांांका शुल्का प्रदाानां
काेलेले असेंेल तार, त्या सेंंस्र्थेसें, काोणेतााहुी पुरताावाा दाेण्याता येणेार नांाहुी.
(३)या आदाेशान्वाये मंुद्रांांका शुल्कााता सेंूट दिमंळण्याचाा लाभा, काेवाळ काृषीी उत्पुन्नां बाजार सेंदिमंताी, पुुणेे दिहुला आदिणे वार नांमंूदा
काेलेल्या जदिमंनांीच्या खंरेदाी व्यवाहुारासेंाठीीचा काेवाळ लागू असेंेल.
(१)
भााग चाार-ब-४६४–१2 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब, डि�संबरा २२, २०२५/पौर्ष १, शाके १९४७
(४) शासेंनांाच्या इतार काोणेत्याहुी आदाेशान्वाये दिकांवाा �ोरणेान्वाये दिजनांे मंुद्रांांका शुल्कााता सेंूट दिमंळण्याचाा लाभा घेेतालेला आहुे,
अशी काोणेताीहुी दाुय्यमं सेंंस्र्था दिकांवाा काोणेतााहुी वाापुरकातााग या आदाेशान्वाये मंुद्रांांका शुल्कााता सेंूट दिमंळण्यासें हुक्कादाार असेंणेार नांाहुी.
मंहुाराष्ट्राचाे राज्यपुाल यांच्या आदाेशानांुसेंार वा नांावाानांे,
सत्येनाराायेण बजाज,
शासेंनांाचाे सेंहुसेंदिचावा.महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब, डि�संबरा २२, २०२५/पौर्ष १, शाके १९४७ 3
REVENUE AND FORESTS DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 22nd December 2025.
Order
Maharashtra staMp act.
No. Mudrank-2025/C.R.229/Mudrank-2.—In exercise of the powers conferred by clause (a) of
section 9 of the Maharashtra Stamp Act (LX of 1958) (hereinafter referred to as “the said Act”), the
Government of Maharashtra, being satisfied that it is necessary to do so in the public interest, hereby
remits the stamp duty in whole chargeable under clause (b) of Article 25 of Schedule I appended to
the said Act, on the instrument of conveyance of 99.27 acres of land of the Yashwant Co-operative
Sugar Factory, Theur, Pune, executed between the Agricultural Produce Market Committee, Pune
and the Yashwant Co-operative Sugar Factory, Theur, Pune, subject to the order of the Bombay
High Court in Writ Petition No. 5270 of 2025 and the following conditions, namely :—
Conditions.—
(1) The entity availing stamp duty exemption under this Order shall not be entitled to
any other exemption under any other Government order or Policy.
(2) If any entity has paid stamp duty prior to the publication of this Order in the
Maharashtra Government Gazette, no refund shall be granted.
(3) The stamp duty exemption under this Order shall apply only to the Agricultural
Produce Market Committee, Pune and only for the purchase transaction of the above mentioned
land.
(4) No subsidiary or user who has availed stamp duty exemption under any other
Government Order or Policy shall be entitled to exemption under this Order.
By order and in the name of the Governor of Maharashtra,
SATYANARAYAN BAJAJ,
Joint Secretary to Government.
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.