The Maharashtra Stamp Act

This authoritative edition of the Maharashtra Stamp Act offers a comprehensive presentation of the statutory rules governing stamp duty on legal, commercial, and property-related documents in Maharashtra. The Act is central to the administration of revenue law and affects virtually every transaction that requires documentation—particularly agreements for sale, conveyances, mortgages, leases, power of attorney, partnership deeds, and other instruments. The book provides a clear, section-wise layout of the law, including detailed schedules specifying stamp duty rates, valuation guidelines for properties, chargeability rules, provisions for voluntary adjudication, penalties for insufficient stamping, and the powers of the Collector of Stamps. It also explains procedures for validating documents, impounding unstamped or inadequately stamped instruments, and steps for refund of stamp duty in eligible cases. Structured for professional use, this Bare Act serves as a vital tool for lawyers, government officers, real estate developers, auditors, tax consultants, and law students. Its precision and completeness make it indispensable for drafting property documents, ensuring compliance during registration, handling stamp adjudication matters, and navigating both transactional and courtroom processes.