State Act

The Maharashtra Stamp Act

7[52A. Allowance for duty.— (1) Notwithstanding anything contained in sections 47, 50, 51 and 52, when payment for duty is made by stamps or in a cash as provided for under sub-section (3) of section 10 or section 10A or section 10B, and when the amount of duty paid exceeds rupees 8[five lakhs], the concerned Collector shall not make allowance for the stamps, or the cash amount paid under the Challans which are spoilt or misused or not required for use, but shall, after making necessary enquiries, forward the application with his remarks thereon to,— (a) the Additional Controller of Stamps for the cases handled by the Collectors working in the Mumbai City District and Mumbai Suburban District; and (b) the concerned Deputy Inspector General of Registration and Deputy Controller of Stamps of the division for the cases handled by the Collectors other than those mentioned in clause (a). (2) The Additional Controller of Stamps or, the concerned Deputy Inspector General of Registration and Deputy Controller of Stamps of the division, as the case may be, on receiving such application consider the same and decide whether such allowance shall be given or not, and accordingly shall, grant the same, if the amount of allowance does not exceed rupees 1[twenty lakhs], and if, it exceeds rupees 2[twenty lakhs], shall submit such application, with his remarks thereon to the Chief Controlling Revenue Authority for decision. (3) The Chief Controlling Revenue Authority on receiving such application shall decide on merit whether such allowance shall be given or not, and pass such order thereon as he thinks just and proper, which shall be final and shall not be questioned in any court or before any authority.]