of Mumbai and anr. (Writ Petition No.903 of 2014) decided on 26 June
2014 a learned Single Judge of this Court held that the Authorities had
misapplied the provisions of section 23 of the Indian Registration Act in
refusing the request of the Petitioner to register the document. In that
case the sale certificate was presented to the Sub-Registrar, Mumbai on
22 November 2012 and the order was passed under section 31 of the
Bombay Stamp Act on 3 April 2013 determining the stamp duty and the
final stamp duty was determined by an order dated 31 August 2013. The
learned single Judge accepted the contention on behalf of the Petitioner
that the delay had occurred on account of adjudication of the document
and that that delay cannot be taken into consideration for declining the
registration. The learned Single Judge held that there was no delay on the
part of the Petitioner to lodge the document for registration to attract the
provisions of sections 23 & 25 of the Indian Registration Act 1908. The
learned Single Judge in coming to this conclusion relied upon the
judgment of this Court in Kirti Jagdish Mulani v/s. The State of
Maharashtra & ors. (Writ Petition No.2662 of 2012) wherein it was held
that the time taken by the Authority to adjudicate the stamp duty cannot be
taken into consideration while computing the period of four months as
stipulated under section 23 of the Indian Registration Act.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.2762 OF 2014
Akshay Vitta Management and Investment
Consultancy Services Pvt. Ltd. & Ors. .
v/s.
The State of Maharashtra & Ors.
CORAM : A.A. SAYED, J.
DATED : 21 APRIL 2015.
Citation;2016(1) ALLMR 638
