Amendment status not verified — confirm the current text below against the official source.
Amended by Mah. 20 of 20227 (1-10-2021) 1 Section 6 of Mah. 33 of 2020, reads as under:— “6. Validation of additional stamp duty levied and collected.— (1) Notwithstanding anything contained in any judgement, decree or order of any court to the contrary, any assessment, review, levy or collection of additional stamp duty or surcharge in respect of execution of instruments of sale, gift and usufructuary mortgage, or any action taken or thing done in relation to such assessment, review, levy or collection under the provisions of the Mumbai Municipal Corporation Act (III of 1888), the Maharashtra Municipal Corporations Act (LIX of 1949) and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 (Mah. XL of 1965) (hereinafter referred to as “the principal Municipal Corporations Acts”), prior to the date of commencement of the Mumbai Municipal Corporation, the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Amendment) Act, 2020 (Mah. XXXIII of 2020) (hereinafter in this section referred to as “the Amendment Act”) shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had been duly made, taken or done under the principal Municipal Corporations Acts, as amended by the Amendment Act, accordingly,— (a) all acts, proceedings or things done or taken by any authority or by the State Government or by any officer of the State Government in connection with the assessments, review, levy or collection or action or thing in connection with levy of such stamp duty or surcharge, for all purposes be deemed to be, and to have always been done or taken in accordance with the law; (b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or before any Tribunal, officer or other authority for the refund of such stamp duty or surcharge so paid; and (c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of such duty or surcharge. (2) For the removal of doubt it is hereby declared that, nothing in sub-section (1) shall be construed as preventing a person,— (a) from questioning in accordance with the provisions of the principal Municipal Corporations Acts, as amended by the Amendment Act, assessment, review, levy or collection of such stamp duty or surcharge, referred to in sub-section (1); or (b) from claiming refund of any additional stamp duty or surcharge paid by him in excess of the amount due from him by way of stamp duty under the principal Municipal Corporations Acts as amended by the Amendment Act. (3) Nothing in the principal Mumbai Corporations Acts, as amended by the Amendment Act, shall render any person liable to be convicted of any offence in respect of anything done or omitted to be done by him, before the date of commencement of the Amendment Act, if such act or omission was not an offence under the principal Municipal Corporations Acts on the relevant date, but for such amendment made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty greater than that which could have been imposed on him under the law in force immediately before the date of commencement of the Amendment Act.”. 2 Mah. Ord. XVI of 2020 was repealed by Mah. 33 of 2020, s. 7. 3 Mah. Ord. XIII of 2021 was repealed by Mah. 2 of 2021, s. 3. 4 Section 3 of Mah. 11 of 2022, reads as under :— “3. Power to remove difficulty.— (1) If any difficulty arises in giving effect to the provisions of the principal Act, as amended by this Act, the State Government may, as occasion arises, by an order published in the Official Gazette, give such directions, not inconsistent with the provisions of the principal Act, as amended by this Act, as may appear to it to be necessary or expedient for the purpose of removing the difficulty: Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of this Act. (2) Every order issued under sub-section (1) shall be laid, as soon as may be, after it is issued, before each House of the State Legislature.”. 5 Mah. Ord. XI of 2021 was repealed by Mah. 11 of 2022, s. 4. 6 Mah. Ord. XV of 2021 was repealed by Mah. 13 of 2022, s. 8. 7 Mah. Ord. VI of 2021 was repealed by Mah. 20 of 2022, s. 5. Note.- The date mentioned in the bracket indicates the date of commencement of the Act. 1888 : III] The Mumbai Municipal Corporation Act 53