महाराष्ट्र शासनाचा लोकाभिमुख निर्णय महाराष्ट्र मुद्रांक शुल्क अभय योजना 2023 Maharashtra Stamp Duty Amnesty Scheme-2023
महाराष्ट्र शासनाचा लोकाभिमुख निर्णय
महाराष्ट्र मुद्रांक शुल्क अभय योजना 2023
Maharashtra Stamp Duty Amnesty
Scheme-2023
Ø 👉महाराष्ट्र
शासनाने महाराष्ट्र मुद्रांक शुल्क अभय योजना 2023 राबविण्याचा
निर्णय घेतलेला आहे दिनांक 1 जानेवारी
1980 ते 31 डिसेंबर 2020 या कालावधीतील निष्पादित
केलेले आणि नोंदणी दाखल
केलेले किंवा न केलेल्या दस्तावरील
मुद्रांक शुल्क आणि त्यावरील दंडामध्ये
या अभय योजनेत सवलत
देण्यात आलेली आहे
Ø 👉अभय
योजना 2023 विषयी सविस्तर माहिती विभागाच्या संकेतस्थळावर उपलब्ध आहे तसेच अधिक
माहितीसाठी नजीकच्या सहा जिल्हा निबंधक
व
मुद्रांक जिल्हाधिकारी कार्यालय किंवा दुय्यम निबंधक कार्यालयाशी संपर्क करावा
नोंदणी व मुद्रांक विभाग महाराष्ट्र शासन
Maharashtra Stamp Duty Amnesty
Scheme-2023
The scheme will be offered in two phases by the Revenue
department. The first phase of the scheme will be launched from December 1,
2023, to January 31, 2024, and the second phase will commence on February 1,
2024 and run till March 31, 2024. The details of both the phases are yet to be
announced.
REVENUE AND FORESTS DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400
032, dated the 7th December 2023.
Order
Maharashtra Stamp Act.
No.Mudrank-2023/C.R.No.342/M-1(Policy).—Whereas, the Government of
Maharashtra, being satisfied that it is necessary to do so in the public
interest, has decided to introduce the Maharashtra Stamp Duty Amnesty
Scheme-2023 (hereinafter referred to as ‘the said Amnesty Scheme-2023’) in
order to remit or reduce stamp duty and the penalty on the instrument as
specified in the Annexure appended hereto, chargeable under the provision of
the Maharashtra Stamp Act (LX of 1958) (hereinafter referred to as ‘the said Act’),
as specified in the Schedules appended hereto to be implemented in two phases,
the first phase shall be from the 1st December 2023 till the 31st January 2024
and the Second phase shall be from the 1st February 2024 till the 31st March
2024.
Now, therefore, the Government of Maharashtra, in exercise of the
powers conferred by clause (a) of section 9 of the said Act and of all other
powers enabling it in this behalf, hereby remits or reduces the stamp duty and
penalty to the extent as specified in the Schedules appended hereto, payable as
per the provisions of the said Act, in respect of instruments specified in the
Annexure, which are executed between the 1st January 1980 and 31st December
2020, irrespective of whether they are presented for the registration thereof
or not, subject to the following conditions, namely:-
Conditions,—
(1) The said Amnesty Scheme-2023 shall be applicable only to the
instruments as specified in the Annexure which are executed on any amount of
Stamped Paper exclusively sold by the Government approved Stamp Vendors or any
agency or any competent authority authorised by the Chief Controlling Revenue
Authority in this behalf.
(2) Any type of instrument or document which is executed on plain
paper without any stamp duty shall not be eligible or accepted for the benefit
of remission or reduction in stamp duty or penalty under the said Amnesty
Scheme-2023; i.e. unstamped instruments which are executed on plain
papers shall not be eligible for any benefit under the said Amnesty
Scheme-2023;
(3) The applicant shall submit an application in the Form appended
hereto, along with original instrument and self-attested copies of supporting
documents on or before the last day of the period mentioned in the Schedules
appended here to. Such an application shall be made through online system of
the Inspector General of Registration and Controller of Stamps, Maharashtra
State, Pune.
(4) No refund shall be granted where stamp duty or penalty on the
deficient portion of duty has already been paid on any of such instruments,
prior to the date of publication of this Order in the Maharashtra Government
Gazette.
(5) The party to the instrument or his successor in title or power
of attorney holder may apply for remission or reduction of stamp duty or
penalty under this Order.
(6) The applicant shall be required to pay the deficient portion
of stamp duty and penalty as per this Order within a period of seven days from
the date of receipt of the demand notice issued by the concerned Collector of
Stamps, failing which the applicant shall not be entitled for the benefits
provided under this Order.
(7) For the purpose of assessment, the applicant has to submit
proper evidence thereof as per requirements in the Annual Statement of Rates
and Guidelines issued by the Chief Controlling Revenue Authority, Maharashtra
State.
(8) The said instruments, for which action under section 31(4),
32A, 33, 33A or 46 of the said Act has already been initiated or where appeal
or review application is pending for decision, before any Court or Authority
under the provisions of the said Act, shall be entitled for the benefits under
this Order. However, to avail of the benefits under this Order, the applicant
shall have to make a fresh application in original in the Form appended hereto:
Provided that, in case where appeal or
review application is pending for decision, before any Court or Authority under
the provisions of the said Act, the applicant shall have to unconditionally
withdraw the case and submit a declaration to that effect along with
application under this Order.
Explanation.—
(1) Stamped Papers means, the impressed stamps as specified in the
Sub-Section (k) of Section 2 of the said Act; which includes, labels affixed
and impressed by the proper officer; stamps embossed or engraved on stamped
paper; impression by franking machine; impression by any such machine as the
State Government may, by notification in the Official Gazette, specify i.e.
e-SBTR;, receipt of e-payment, G.R.A.S.
(2) The Standard Operating Procedure to be followed for the
implementation of the said Amnesty Scheme-2023 under this Order shall be issued
by the State Government, separately
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