The Maharashtra Special Provision for Payment of Stamp Duty (No. 2) Act, 1974.

1974 : Mah. LII]   1 
THE MAHARASHTRA SPECIAL PROVISION FOR PAYMENT  
OF STAMP DUTY (NO. 2) ACT, 1974 
 [Text as on 20th December 2023] 
_____________ 
CONTENTS 
PREAMBLE. 
SECTIONS. 
 1.  Short title and duration. 
 2.  Use of receipts and challans in lieu of stamps permissible for certain period. 
 
 
  
2    The Maharashtra Special Provision for Payment of        [1974 : Mah. LII 
Stamp Duty (No. 2) Act, 1974 
  
1974 : Mah. LII]  The Maharashtra Special Provision for Payment of  3 
Stamp Duty (No. 2) Act, 1974 
MAHARASHTRA ACT NO. LII OF 19741 
[THE MAHARASHTRA SPECIAL PROVISION FOR PAYMENT OF STAMP DUTY  
(NO. 2) ACT, 1974.] 
[This Act received assent of the President on 9th October 1974; assent was first published in the 
“Maharashtra Government Gazette”, Part IV, Extraordinary, on the 16th October 1974.] 
An Act to make temporary provision for the collection of the stamp duty  
charged or chargeable under the Indian Stamp Act, 1899 and the  
Hyderabad Stamp Act, 1331 F, otherwise than by stamp. 
WHEREAS it is expedient to make temporary provision for the collection of the stamp duty 
charged or chargeable under the Indian Stamp Act, 1899 (II of 1899 Hyd.) and the Hyderabad Stamp 
Act, 1331 F (IV of 1331 F), otherwise than by stamps; It is hereby enacted in  the Twenty-fifth tear of 
the Republic of India as follows:— 
1. Short title and duration.— (1) This Act may be called The Maharashtra Special Provision for 
Payment of Stamp Duty  (No. 2) Act, 1974. 
 (2) It shall cease to have effect on such date as the Sta te Government may, by notification in 
the Official Gazette, appoint; and the provisions of section 7 of the Bombay General Clauses Act, 1904 
(Bom. I of 1904) Shall apply upon this Act ceasing to be in force as if it had then bee n repealed by a 
Maharashtra Act.  
2. Use of receipts and challans in lieu of stamps permissible for certain period. — (1) During 
the period that this Act remains in force, the stamp duty chargeable under section 3 of the Indian Stamp 
Act, 1899 (II of 1899 Hyd.), in its application to the Bombay area and Vidarbha region of the State of 
Maharashtra, and section 3 of the Hyderabad Stamp Act, 1331 F (IV of 1331 F). may, notwithstanding 
anything contained in those Acts or any rules made thereunder to the contrary, be collected in cash in 
any Government Treasury; and the receipt or challan  therefor shall be duly given by the offi cer in 
charge thereof. Such receipt or challan shall then be presented to the stamp  vendor (being a stamp 
vendor appointed by the State Governmen t for the purpose of this Act) along with the instrument in 
respect of which the stamp duty has been paid in ca sh. 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 challan so that it cannot be used again, namely:— 
“Stamp duty of Rs.                                  Paid in cash vide Receipt/challan 
No…………………………., dated……………………………. 
       Signature of Stamp Vendor”. 
(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 Acts and rules made thereunder. 
Explanation:— For the purposes of this section. ‘Government Treasury’ includes a Government 
Sub-Treasury, the General Stamp Office, Bombay, and any other place which the State Government 
may, by notification in the Official Gazette, appoint in this behalf. 
 
 
 
                                                   
1  For Statement of Objects and Reasons, See Maharashtra Government Gazette, 1973, Part V, P. 934. 

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