Bombay High Court: Order under Maharashtra Stamp Act Must Be Passed Within Six Years From Adjudication

The Bombay High Court held that an order under Section 53A(1) of the Maharashtra Stamp Act, 1958 must be passed within six years from the date of issuance of a certificate of adjudication under Section 32.

Justice Jitendra Jain ruled that merely initiating proceedings within the period is insufficient, as the final order must also be made within the same time.

The Court rejected the revenue authority’s argument that notices sufficed, stressing the conjunctive use of “and” in the statute.

Observing that fiscal statutes require certainty, the Court quashed the impugned order passed nearly nine years after adjudication, holding it barred by limitation.

[Sony Mony Electronics Ltd. v State of Maharashtra & Anr.]