THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

Notification – Addition Officers for Amnesty SchemeNo. EST. 1095/1163/CR-233/M.- Whereas, the Government of Maharashtra havedeclared Amnesty Scheme regarding recovery of deficit Stamp Duty vide Revenue andForests Department Order No. STP. 1904/CR -369(D)/M-1, dated the 11 th May, 1994,and subsequently continued it upto the 30 th June, 1995 vide Revenue and ForestsDepartment Order No. STP. 1094/CR-369M-1, dated the 30 th March, 1995.And whereas, the said Amnesty Scheme has received unprecedented response atBombay, Thane and Pune. In order to recover the deficit stamp duty at the earliest and toensure the return of original instruments to the parties, duly certified, it has becomenecessary to empower additional officers as Collector under Clause(f) of section 2 of theBombay Stamp Act, 1958(LX of 1958) (hereinafter referred to as “the said Act”);Now, therefore, in exercise of the powers vested in the Government underClause(f) of section 2 of the said Act, the Government of Maharashtra hereby appointsthe competent authorities of the Districts of Raigad, Sindhudurg, Dhule and Buldana asAdministrative Officers to exercise the powers and perform the functions of Collectors ofStamps for the District of Thane and the competent authorities of Satara, Osmanabad,Parbhani, Bhandara and Ratnagiri as Administrative Officers of exercise the powers andperform the functions of Collectors of Stamps for the District of Pune to be borne onestablishment of District Registrars, Pune and Thane (appointed under the RegistrationAct, 1908) respectively, for the purposes of Chapters II, III, IV, V and VIII of the saidAct until further orders. [Notification dated 17.5.1995 MGG Pt. IV-B.P. 282].1 [g) “Conveyance” includes,-(i) a conveyance on scale,___________________1. Clause (g was substituted for the original by Mah. 27 of 1985, s. 2(c),(w.e.f.10-12-1985).(ii) every instrument, 1 [X](iii) every decree or final order of any Civil Court,2 [(iv) every order made by the High Court under section 394 of the Companies Act, 1956in respect of amalgamation of companies;]by which property, whether movable or immovable, or any estate or interest in anyproperty is transferred to, or vested in, any other person, inter vivos, and which is nototherwise specifically provided for by Schedule I;Exclamation – An instrument whereby a co-owner of any property transferred hisinterest to another co-owner of the property and which is not and instrument of partition,shall, for the purposes of this clause, the deemed to be an instrument by which property istransferred inter vivos;]An actual transfer of property is necessary regard the document as a conveyance.If it merely recites a past accomplished fact of transfer it is not a conveyance; but if theintention of the parties is that the instrument should be only repository and theappropriate evidence of the transfer, it should be held as conveyance; (AIR 1932Lah.535). A mere agreement to convey the property in further is not a conveyance; (AIR1937 Mad.259). In order to determine the characters of a document, the whole documenthas to be looked and not merely one part of it; (AIR 1954, Ajmer 45). If the document in