The Maharashtra Special Provision for Payment of Stamp Duty Act, 1974.

1970: Mab.XXXIU] 9327 
THE MAHARASUTRA SPEcIAL PRO VISION POR PAYMENT Oi STAMP DUTY ACTS, 1974 
CONTENTS 
PREAMBLE. 
SECTIoN. 
1. Short title, commencement and duration. 
2. Use of receipts and challans in lieu of stamps permissible for certain period. 
3.- Repeal of Mah. Ord. XI of 1974 and saving. 
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MAHAItASHTRA Arr No. xxxiii OF 1974' 
fmn MAIWASUThA SPECIAL PROVISIONS FOR PAYMENT OF 5mw Dun 
Act, 1974] 
[7th September] 
An Act to make temporary provision for the collection of the stamp duty charged 
or chargeable under thr Bombay Stamp Act, 1958, otherwisè than by stampe 
WHEREAS both Houses of the Legislature of the State were not in session; 
AND WHEREAS the Governor of Maharashtra was satisfied that circumstances 
Born, existed which rendered it necessary for him to take immediate action to make tern- 
LX porary provision for the collection of stamp duty charged or chargeabje under 
the Bombay Stamp Act, 1958, otherwise than by stamps, because of the shortage 
Mab. of certain stamps, and, therefore, promulgated the Maharashtra Special Provision for 
Crc!. Payment of Stamp Duty Ordinance, 1914; on the 28th June 1974. 
XI 
AND WHEREAS It Is expedient to replace the said Ordinance by an Act of the 
State Legislature; It is hereby enacted in the Twenty-fifth Year of the Republic of 
India as follows 
1. (7) This Act may be called the Maharashtra Special Provision for Payment of Thon ml., 
Stamp Duty Act, 1974. tO1ThTtO 
ment and (2) It shall be deemed to have come into force on the 28th June 1974. dundos, 
(3) It shall cease to have effect on such date as the State Government may, by 
Born. 
1r 
rotification in the Officiai Gazette, appoint; and the provisions of section 7 of the 
1904 Bombay General Clauses Act; 1904 shall apply upon this Act ceasing to be in force 
as if it had then been repealed by a Maharashtra Act. 
Born. 2. (i) During the period that this Act remains in force, the stamp duty chargeable Use of 
LX under section 3 of the Bombay Stamp Act, 1958, may, notwithstanding anything ftipts and 
ehaflans ¡n of contained in that Act or any rules made. thereunder to the contrary, be collected in liu of c..sh in any Government Treasury, and the receipt or cha/lan therefor shall be duly 
given by the officer in charge thereof. Such receipt or cha/lan shall then be presented permissible 
to the stamp vendor (being a stamp vendor appointed by the, State Government for for oertals 
the purpose of this Act) along with the instrument in respect of which the stamp 
duty has been paid ici cash. The stamp vendor shall, after due verification that stamp 
duty has been paid in cash, make an endorsement on the instrument to the following 
effect, after cancelling such receipt or cha/lan so that itcannot be used again, namely:- 
"Stamp duty .1 Rs ............... ptP in c&h vtàe Receipt/Challwi 
No ................. ,dated ............... 
PC I 
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9330 Maharashtra'Special Provisions for Payment [1914 Mah XXXIII 
of Stamp Duty Act, 1974 
(2) The instrument endorsed under sub-section (1) shall be deemed to be duly 
stamped and may also be used for the purposes of the said Stamp Act and rules 
nade thereunder. -. 
Explanation.-F'or the purposes of this section,.' Government Treasury includes a 
Government Sub-Treasury, the General Stamp Office, Bombay, and any other place 
as the State Government may, by notification in the Officiai Gazette, appoint in 
this behalf'. 
epeal of (1) Thè Maharashtra Special Provisioá for Payment of Stamp Dutt Ordinance, sh 
ih. Ord. 1974 is hereby repealed. 
11t7: (2) Notwithstanding such repeal, nything done or any action taken under the 
said Ordinance shall be deemed to have been done or taken under tins Act. 1974. 
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