Case Law Details
Kshitij Pravin Desai Vs Chief Controlling Revenue Authority (Bombay High Court)
In the case of Kshitij Pravin Desai Vs Chief Controlling Revenue Authority, the petitioners challenged an order passed by the Chief Controlling Revenue Authority rejecting their appeal under Section 53(1A) of the Maharashtra Stamp Act, 1958. The appeal was filed against an order by the Collector demanding stamp duty on a deed of conveyance. The petitioners argued that they had already paid stamp duty on an earlier agreement for sale, and thus should not be liable to pay again for the conveyance. They also sought a refund of the stamp duty paid for the conveyance.
The petitioners had initially entered into an agreement for sale in 2006 for agricultural land, but the document was not registered. After an impounding order in 2011, they paid deficit stamp duty and a penalty. Later, they obtained sale permission for non-agricultural use of the land and applied for a zone certificate, classifying the land as agricultural. However, the Collector adjudicated the deed of conveyance for non-agricultural land, demanding stamp duty of Rs.7,14,740.
The petitioners contended that they had already paid stamp duty on the agreement for sale and should not be liable for additional duty on the conveyance. They argued that the status of the land remained agricultural, as indicated by the sale permission granted under the Tenancy Act.
However, the Appellate Authority rejected the appeal, stating that the petitioners had accepted the adjudication order and got the document registered. They were deemed to have no locus standi to file an appeal challenging the order. The Authority also found no merit in the petitioners’ claim of excess stamp duty payment, as it was not proven.
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