MIG CO-OPERATIVE HOUSING SOCIETY GROUP-II LTD AND ARN. vs THE STATE OF MAHARASHTRA AND 2 ORS. Advocate - GP OS, RESP NO.1 TO 3 — WP/3433/2019

Case under Bombay Stamps Act, 1958. Disposed: Contested--ABSOLUTE on 02nd April 2026.

Case disposed Next hearing 15-Oct-2020

CNR: HCBM020283512019

Filing Number

WP/3360/2019

Filing Date

25-Nov-2019

Registration No

WP/3433/2019

Registration Date

10-Dec-2019

Judge

Hon'ble Shri Justice Sarang Vijaykumar Kotwal , Hon'ble Shri Justice Sandesh Dadasaheb Patil

Coram

Hon'ble Shri Justice Sarang Vijaykumar Kotwal , Hon'ble Shri Justice Sandesh Dadasaheb Patil

Bench Type

Division

Category

ORDINARY CIVIL ( 30 )

Judicial Branch

Original

Decision Date

02-Apr-2026

Nature of Disposal

Contested--ABSOLUTE

Last updated 06-May-2026

Acts & Sections

Bombay Stamps Act, 1958

Petitioner(s)

  1. 1.MIG CO-OPERATIVE HOUSING SOCIETY GROUP-II LTD AND ARN.

    Adv. Amrut Mukund Vernekar

  2. 2.SHARAT CHANDRA ROONGTA

Respondent(s)

  1. 1.THE STATE OF MAHARASHTRA AND 2 ORS. Advocate - GP OS, RESP NO.1 TO 3

  2. 2.INSPECTOR GENERAL OF REGISTRATION AND CONTROLLER OF STAMPS (CHIEF CONTROLLING REVENUE AUTHORITY)

  3. 3.COLLECTOR OF STAMPS, ANHERI

Case History

  1. Case disposedDisposed

  2. 02-Apr-2026

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal,hon'ble Shri Justice Sandesh Dadasaheb PatilView PDF

    Summary The Bombay High Court set aside a stamp duty adjudication order dated August 8, 2019, which had assessed Rs. 2,27,880 per flat on Permanent Alternate Accommodation Agreements (PAAA) executed during a housing society's redevelopment. The court relied on the landmark Adityaraj Builders precedent, holding that PAAAs relating solely to rebuilt premises in lieu of old premises are incidental documents requiring only Rs. 100 stamp duty under Section 4(1) of the Maharashtra Stamp Act; stamp duty cannot be levied twice on both the development agreement and individual PAAAs. The court directed refund of the deposited amount (Rs. 1,01,40,660) with interest. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 02-Apr-2026

    For Circulation

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal , Hon'ble Shri Justice Sandesh Dadasaheb Patil

  4. 01-Apr-2026

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal,hon'ble Shri Justice Sandesh Dadasaheb PatilView PDF

  5. 27-Nov-2025

    For Admission

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal , Hon'ble Shri Justice Shyam C. Chandak

  6. 26-Sep-2025

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal,hon'ble Shri Justice Shyam C. ChandakView PDF

  7. 25-Sep-2023

    Due Admission - 1

    Hon'ble Justice Dr. Neela Kedar Gokhale , Hon'ble Shri Justice G.S. Patel

  8. 25-Jul-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  9. 25-Jul-2023

    For Circulation

    Hon'ble Justice Dr. Neela Kedar Gokhale , Hon'ble Shri Justice G.S. Patel

  10. 10-Jul-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  11. 23-Jun-2023

    At 2.30 P.M.

    Hon'ble Justice Dr. Neela Kedar Gokhale , Hon'ble Shri Justice G.S. Patel

  12. 22-Jun-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  13. 22-Jun-2023

    At 2.30 P.M.

    Hon'ble Justice Dr. Neela Kedar Gokhale , Hon'ble Shri Justice G.S. Patel

  14. 20-Jun-2023

    At 2.30 P.M.

    Hon'ble Justice Dr. Neela Kedar Gokhale , Hon'ble Shri Justice G.S. Patel

  15. 08-Jun-2023

    For Direction

    Hon'ble Justice Dr. Neela Kedar Gokhale , Hon'ble Shri Justice G.S. Patel

  16. 07-Jun-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  17. 24-Apr-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  18. 12-Apr-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  19. 10-Apr-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  20. 10-Apr-2023

    Hon'ble Justice Dr. Neela Kedar Gokhale,hon'ble Shri Justice G.S. PatelView PDF

  21. 15-Oct-2020

    First hearing

    Initial hearing scheduled

  22. 17-Jan-2020

    Hon'ble Shri Justice R. I. Chagla,hon'ble Shri Justice S.C. DharmadhikariView PDF

  23. 17-Dec-2019

    Hon'ble Shri Justice R. I. Chagla,hon'ble Shri Justice S.C. DharmadhikariView PDF

  24. 25-Nov-2019

    Case filed

    Registration No. WP/3433/2019

casestatus.in Summary

Summary The Bombay High Court set aside a stamp duty adjudication order dated August 8, 2019, which had assessed Rs. 2,27,880 per flat on Permanent Alternate Accommodation Agreements (PAAA) executed during a housing society's redevelopment. The court relied on the landmark Adityaraj Builders precedent, holding that PAAAs relating solely to rebuilt premises in lieu of old premises are incidental documents requiring only Rs. 100 stamp duty under Section 4(1) of the Maharashtra Stamp Act; stamp duty cannot be levied twice on both the development agreement and individual PAAAs. The court directed refund of the deposited amount (Rs. 1,01,40,660) with interest. This case analysis is maintained by casestatus.in based on publicly available court records.

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