State Act

The Maharashtra Stamp Act

30. Duties by whom payable.— In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne,— (a) in the case of any instrument described in any of the following articles of Schedule I, namely:— No. 2 (Administration Bond), No. 6 (Agreement relating to Deposit of Title-deeds, Pawn or Pledge), No. 13 (Bond), No. 14 (Bottomry Bond), No. 28 (Customs Bond), No. 33 (Further Charge), No. 35 (Indemnity Bond), No. 40 (Mortgage Deed), No. 52 (Release), No. 53 (Respondentia Bond), No. 54 (Security-Bond or Mortgage-Deed), No. 55 (Settlement), No. 1[59(a)] (Transfer of debentures, being marketable securities whether the debentures is liable to duty or not, except debentures provided for by section 8 of the Indian Stamp Act, 1899 (II of 1899)), No. 59(b) (Transfer of any interest secured by a bond or mortgage deed or policy of insurance by the person drawing or making such instrument; (b) in the case of a conveyance (including a re-conveyance of mortgaged property) by the grantee; in the case of a lease or agreement to lease by the lessee or intended lessee; (c) in the case of a counterpart of a lease by the lessor; (d) in the case of an instrument of exchange by the parties in equal shares; (e) in the case of a certificate of sale by the purchaser of the property to which such certificate relates; 2[**] (f) in the case of an instrument of partition by the parties thereto in proportion to their respective share in the whole property partitioned, or, when the partition is made in execution of an order passed by a Revenue authority or Civil Court or arbitrator, in such proportion as such authority, Court or 3[arbitrator directs; 4[**]], 5[(f-a) in case of instruments of works contract as provided in Article 63 of SCHEDULE-I, by the person receiving the contract;] 6[(g) in any other case, by the person executing the instrument.]