Stamp Duty & Adjudication
Stamp duty is charged on the instrument, not on the transaction in the abstract. A conveyance, a gift, a lease, a leave and license agreement and a power of attorney fall under different articles of the Schedule to the Maharashtra Stamp Act, 1958 and are charged on different bases. Getting the article wrong is what makes duty errors expensive.
We determine the duty for your specific instrument and location, arrange payment through the appropriate channel, and act in the proceedings that arise when duty is disputed — adjudication before the Collector, deficiency and show cause proceedings, and refund applications.
When you need this service
- You want the duty on a transaction assessed before you execute
- The instrument is unusual, composite, or could arguably fall under more than one article
- A document was returned at the Sub-Registrar counter on stamp duty grounds
- You have received a show cause notice or a demand for deficient duty
- A transaction was cancelled after duty was paid, or duty was paid in excess
- An old instrument has surfaced with a stamp duty question during a current transaction
What we handle
Duty determination for the instrument
Identifying which article of the Schedule the instrument falls under, and computing the duty on that basis for the property type, the location and the parties. Duty on a conveyance is charged by reference to the consideration set out in the instrument or the true market value, whichever is higher.
Ready Reckoner and market value
The Annual Statement of Rates, universally called the Ready Reckoner, is the official valuation framework published area by area by the Department of Registration and Stamps for assessing true market value. It is revised periodically, so we confirm the rate applying to the specific property on your date of execution rather than working from a figure quoted earlier.
Payment — GRAS, e-SBTR and stamp paper
Most property instruments in Maharashtra are now stamped through the Government Receipt Accounting System. Payment through GRAS produces an electronic challan, and an e-SBTR can be obtained from a designated bank as proof of duty paid. Physical stamp paper remains available on-site from our licensed Stamp Vendor, and franking through authorised centres is also arranged.
Adjudication — Section 31
Where the correct duty is genuinely uncertain, the Act provides for the duty to be determined by the Collector rather than guessed. We assess the instrument, prepare and file the adjudication application with supporting documentation, appear through the proceeding, and obtain the order. Adjudication produces a formal determination that can be relied on.
Show cause and deficiency proceedings — Sections 33, 38 and 40
Where an instrument is alleged to be undervalued, misclassified or insufficiently stamped, we review the notice, assess the grounds for defence or settlement, prepare and file a written reply, appear at hearings, and work through the computation of duty and penalty.
Refund applications — Sections 47 and 48
Duty paid in excess, or paid on a transaction that did not proceed, may be refundable subject to the conditions and the limitation periods in the Act. We assess eligibility, prepare and submit the application, and follow it through to the refund order.
Historical instruments and old valuation matters
Instruments executed years or decades earlier sometimes surface with a duty question during a current transaction, a succession matter, or institutional due diligence. We review the position, coordinate the valuation assessment, and prepare the documentation trail.
Registration readiness review
A pre-registration review confirming the instrument is correctly stamped and the papers are in order for the office where the document will be presented, so that a preventable objection is dealt with before the appointment rather than at the counter.
What we need to compute duty
To give you a figure that is worth acting on rather than an estimate, we work from the actual transaction:
- The draft instrument, or a clear statement of what the parties have agreed
- The property location precise enough to identify the applicable Ready Reckoner rate
- The consideration, and the deposit, rent or premium where the instrument is a licence or a lease
- The relationship between the parties, which matters materially for gifts and powers of attorney
- The intended date of execution
Please note: Base rates are the starting point of a calculation, not its answer. The amount actually payable can differ because of the instrument involved, the precise location, additional local body duty, cess or surcharge where levied, any concession in force on the date of execution, the category of purchaser, and current notifications. Because concessions and additional levies depend on the notification in force on your execution date, the only safe figure is the one computed against the current position for your specific instrument.
What most often goes wrong
Buying below the assessed value does not reduce the duty
Duty on a conveyance is charged by reference to the consideration in the instrument or the true market value, whichever is higher. The Ready Reckoner operates as a minimum reference — if your agreement value is higher, duty follows the agreement value.
Under-stamping surfaces at the worst moment
It tends to be discovered when the document is needed for a loan, a sale or a proceeding, and it is corrected with duty plus penalty rather than duty alone.
Refund rights are time-limited
Refund applications under the Maharashtra Stamp Act, 1958 are subject to limitation periods, and the period runs from a date fixed by the Act rather than from when the problem is noticed. Where a transaction has fallen through, early advice preserves options that later advice cannot.
Adjudication is not needed for every transaction
It is worth considering where the amount at stake justifies the time, or where a later dispute about under-stamping would be expensive. For a straightforward flat purchase where the position is clear, it is not necessary.
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