Mah Act No VIII of 2022

RNI No.
MAHENG /2009/35528
महारा शासन राजप

असाधारण भाग आठ
वष ८, अंक २ (६)] गु वार, जानेवारी २०, २०२२/पौष ३०, शक १९४३ [पृ ठ २, िकमत : पये २७.००
असाधारण मांक ८
ािधकत काशन
महारा िवधानमंडळाचे अिधिनयम व रा यपालांनी यािपत कलेले अ यादेश व कलेले िविनयम आिण
िविध व याय िवभागाकडन आलेली िवधेयक (इं जी अनुवाद)
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Stamp (Second Amendment and Validation) Act, 2021 (Mah. Act
No. VIII of 2022), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
SATISH WAGHOLE,
I/c. Secretary (Legislation) to Government,
Law and Judiciary Department.
MAHARASHTRA ACT No. VIII OF 2022.

(First published, after having received the assent of the Governor in the
“Maharashtra Government Gazette”, on the 20th January 2022).
An Act 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-
second Year of the Republic of India, as follows :—
1. (1) This Act may be called the Maharashtra Stamp (Second Amendment Short title and
and Validation) Act, 2021. commence-
ment.
(2) It shall be deemed to have come into force with effect from the 5th
August 2016.
(१)
भाग आठ-८–१
2 महारा शासन राजप असाधारण भाग आठ, गु वार, जानेवारी २०, २०२२/पौष ३०, शक १९४३
Amendment of 2. In section 2 of the Maharashtra Stamp Act (hereinafter referred to as LX of
section 2 of LX “the principal Act”), in clause (g), in sub-clause (iv), after the words “Banking 1958.
of 1958.
Companies”, the following shall be inserted, namely :—
“and every order made by the Board for Industrial and Financial 1 of
Reconstruction under section 18 or 19 of the Sick Industrial Companies 1986.
(Special Provisions) Act, 1985, in respect of sanction of Scheme specified
therein or every order made by the National Company Law Tribunal
under section 31 of the Insolvency and Bankruptcy Code, 2016, in respect 31 of
of approval of resolution plan”. 2016.
Amendment of 3. In Schedule I appended to the principal Act, in article 25, in clause

Schedule I of (da), in column (1), after the words “Banking Companies” the following shall
LX of 1958.
be added, namely :—
“and every order made by the Board for Industrial and Financial
Reconstruction under section 18 or 19 of the Sick Industrial Companies 1 of
(Special Provisions) Act, 1985, in respect of sanction of Scheme specified 1986.
therein or every order made by the National Company Law Tribunal
under section 31 of the Insolvency and Bankruptcy Code, 2016, in respect 31 of
of approval of resolution plan”. 2016.
Validation. 4. (1) Notwithstanding anything contained in any judgement, decree or order
of any court to the contrary or in the principal Act, stamp duty assessed, levied
and collected, including any action taken in pursuance of such assessment, levy
and collection by the authorities under the said Act, acting or purporting to
act under the provisions of article 25 in Schedule I of the principal Act, shall
be deemed to have been validly levied and collected in accordance with law
as if the provisions of the said article 25, as amended by the Maharashtra
Stamp (Second Amendment and Validation) Act, 2021 (hereinafter in this Mah.
section referred to as “the Amendment Act”) had been continuously in force at VIII of
all material time and accordingly,— 2022.
(a) all actions, proceedings or things done or taken by the authorities

under the principal Act in connection with the levy and collection of the
stamp duty shall for all purposes, be deemed to have been done or taken
in accordance with the provisions of the principal Act ;
(b) no suit or other proceedings shall be maintainable or continued in
any court, against the said authorities for the refund of the stamp duty so
levied and collected ;
(c) no court or any other authority shall enforce any decree or order
directing the refund of the stamp duty so levied or collected.
(2) For the removal of doubts, it is hereby declared that nothing in sub-
section (1) shall be construed as preventing a person,-
(a) from questioning in accordance with the provisions of the principal
Act as amended by the Amendment Act, any assessment, reassessment,
levy or collection of stamp duty referred to in sub-section (1), or
(b) from claiming refund of any stamp duty paid by him under the
principal Act, in excess of the amount due from him by way of stamp duty
under the principal Act, as amended by the Amendment Act.
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.

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RNI No.

महारा शासन राजप

By order and in the name of the Governor of Maharashtra,

MAHARASHTRA ACT No. VIII OF 2022.

Amendment of 3. In Schedule I appended to the principal Act, in article 25, in clause

(a) all actions, proceedings or things done or taken by the authorities

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