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H. L. Daulatjada Family Trust vs The State Of Maharashtra And Ors on 4 March, 2024

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2. The challenge in the writ petition is to the order dated 18 June 2016 passed by respondent No.2 in exercise of power under Section 53A of the Maharashtra Stamp Act, 1958.

3. The instrument dated 28 July 2008 titled as conveyance of reversionary rights was executed between the petitioner and National Textile Corporation Limited, Western Region, Mumbai (NTC). On the same day, another instrument entitled as deed of surrender as lease was executed between the same parties in respect of same property. The Stamp Authority charged 1 ::: Uploaded on - 04/03/2024 ::: Downloaded on - 05/03/2024 12:20:15 ::: 25-wp-9999-2016.doc conveyance of reversionary rights instrument under Article 25(b) of the Schedule I of the Maharashtra Stamp Act, 1958. Section 31 of the Maharashtra Stamp Act, 1958, determining the market value of the property to the extent of Rs.23,15,86,000/- and directing petitioner to deposit the amount of Rs.1,15,79,300/- towards the stamp duty. Accordingly, the petitioner deposited the said amount.


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