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 protected]

Can a person challenge the adjudication of Stamp Duty which has been determined by the stamp office?

Yes.

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.

11 thoughts on “Adjudication of Stamp Duty in Mumbai

  1. IMRAN KHAN

    Dear Sir,

    I have submitted my Stamp duty for refund..now 6 month completed and still i not received my amount and office want amount.

  2. Sandip

    Sir..
    I want putup the complaint against the registerer office..majalgaon 431131. they are continuously harrasing the people’s for extra money…

  3. Chetan parekh

    We have a agreement of the year 1975 made by builder. It doesn’t contain any stamp. Not even 5rs stamp. Loan was given by UCO bank in the year 1975 on the same paper.
    But the lawyer of the new buyer wants to get it adjudicated.
    What is the procedure for the same PL let me know.
    Property is in borivali east. Mumbai.

  4. glenn dsouza

    dear chetan

    the original agreement has to be submitted before the Collector of Stamps, borivali for adjudication of proper market value and stamp duty alongwith a copy of the agreement and affidavit, covering letter.

  5. Rupeshd

    I want to do adjudication of my property which is located in Kandivali west, the said property was SRA, now it is registered, I am the 2nd owner, what is the procedure to complete adjudication

  6. PS

    We have a family property which was purchased in 1975 and we have the share certificate and original transfer form.

    There is no agreement. Now it is going for redevelopment and builder is saying we need to pay a huge stamp duty.

    Should the stamp duty be payable as original purchase was done in 1975 and if yes then should it be paid as per 1975 rate OR current rate.

    Thanks

  7. Peter D'Souza

    I purchased a flat in December 1984 I paid 465/-
    Now the society is demanding 9965/ as stamp duty
    Value is 2 lakhs Is it necessary to pay or not. The society had a printed list for every flat for conveyance purpose.totalling RS.2-65 lakhs. We have total 40 flats 8 shops.

  8. RAJESH DHOPAT

    i have purchased sra flat in 2012. my room owner living in dubai. Our building completed the 10 years locking period in dec. 2018. i want to transfer this flat in my name. what is a procedure? can we filed the adjudication case? pl. advise.

  9. Francis Rodrigues

    We submitted our docs for adjudication at Bandra steer we got the certificates of unilateral deemed conveyance, more than three months ago and we are told that no files are moving due some serious bribery allegations levied on the officer, who refuses toads any pending files. Is this not causing loss to the government and will inconvenience to the public? Can we protest to have the files moving again?

  10. Subhash Shingavi

    Society filed application for adjudication in the year 2018. Filed all documents with stamduty paid and registration. Three members were received flat out of Tenancy right . and they have an agreement which we have filed . But they have querry regarding Tenancy flat. I woul like to ask that whethere all three tenants pay stamp duty against which they received flat

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