Adjudication of Stamp Duty in Mumbai
What is the meaning of adjudication of stamp duty?
Adjudication of stamp duty means to pass a judgement or to adjudge how much stamp duty is payable for the registration of a particular document. When the quantum of stamp duty is variable and not fixed, it may often lead to confusion as to how much stamp duty is payable. If the stamp duty is under paid, the document may not be admissible as evidence in a court of law. Hence, to determine stamp duty payable, the government offers an adjudication services, where the government officer examines the document and determines what amount should be paid as stamp duty. This adjudication is final and binding on the government in the particular matter and gives peace of mind to persons wanting to pay the correct amount.
Determination of the stamp duty by process of adjudication is binding on the government, but if the parties to the document want to challenge the decision of adjudication they can do so (see below).
Which law governs the adjudication of stamp duty in Maharashtra?
- Section 31 of Maharashtra Stamp Act
- Maharashtra Stamp (Determination of True Market Value of Property) Rules,1995
What type of documents can be adjudicated upon? When can the stamp duty of a document be adjudicated?
A document which is executed or not can be adjudicated upon. Similarly a document on which stamp duty has been paid or had not been paid can both be adjudicated upon.
What supporting documents need to be submitted for adjudication of stamp duty?
1. Application for Adjudication in the given format.
2. Application with Court Fee Stamp of Rs. 5 (in the form of court fee label)
3. Original document which is the subject of adjudication and a copy of the document
4. Papers/proofs showing the basis on which valuation/Stamp Duty should be calculated and an affidavit to that effect, if needed
What is the fee payable for adjudication and how should it be paid?
Rs.100 are the fees for adjudication as per Article 31 of Maharashtra Stamp Act. The fees are payable in cash at the counter of the Stamp Office.
What is the timeline for adjudication of stamp duty?
Adjudication is done within 45 days of submitting the application along with fees and required documents which substantiate the applicant’s claim for determination of market value and stamp duty.
What if the adjudication is not completed in 45 days?
A complaint can be filed with the Joint District Registrar (JDR) of the Stamp Office, who is the person responsible for the adjudication.
The matter can be escalated to the Additional Controller of Stamps in Mumbai City and Mumbai Suburban District.
It can be finally escalated to the Deputy Inspector General of Registration of the concerned region and an email sent to email@example.com
Can a person challenge the adjudication of Stamp Duty which has been determined by the stamp office?
If the valuation of the property is disputed, an Appeal under section 32 of the Maharashtra Stamp Act can be made to the Additional Controller of Stamps in Mumbai and to the Deputy Inspector General of Registration for rest of Maharashtra.
If classification of document or calculation of Stamp Duty is disputed an Appeal under section 53 of Maharashtra Stamp Act to the Inspector-General of Registration and Chief Controlling Revenue Authority can be made within 60 days of the order of adjudication.
If both, the Valuation and classification of document/Stamp Duty calculation are disputed, an appeal to Chief Controlling Revenue Authority and Inspector-General of Registration can be made.