Section 58(2) of the Maharashtra Stamp Act lays down that such Court to which reference is made, is of the opinion that the instrument should not have been admitted in evidence without payment of duty and penalty under Section 34, or without payment of a higher duty and penalty than those paid, that Court i.e. the Appellate Court or the Court to which reference is made may record declaration to that effect and determine the amount of duty with which such instrument is chargeable and may further pass orders as mentioned in Clause (i) and (ii) of Sub-section (2) of Section 58 of the Maharashtra Stamp Act. The term "if such Court" in Sub-section (2) of Section 58 of the Maharashtra Stamp Act refers to the Appellate Court or the Court to which the reference is made by the Court of first instance as mentioned in Subsection (1) to Section 58 of the Maharashtra Stamp Act. Section 58(2) of the Maharashtra Stamp Act does not enable the Court of first instance to reconsider its order regarding admission of any instrument in evidence.
IN THE HIGH COURT OF BOMBAY (NAGPUR BENCH)
Writ Petition No. 980/2016
Decided On: 18.04.2017
Sushilabai Vs. Abhimanyu Hasanand Kukreja and Ors.
Hon'ble Judges/Coram:
Z.A. Haq, J.
Citation: 2017(6) MHLJ 734
