1/2 904 wp-2179-24.odt Salgaonkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2179 OF 2024 The Maharashtra State Co-Operative Bank Ltd. .. Petitioner Versus The State of Maharashtra through Principal Secretary, Finance Dept. & Ors. .. Respondents … Mr.S.S.Panchpor for the Petitioner. Smt.Shruti D. Vyas, Addl.G.P. with Mr.Karan S. Thorat, ‘B’ Panel Counsel for the State/Respondent. Mr.Santosh Patil, Additional Registrar & Joint Secretary, Co- Operation Department, Mantralaya, present. CORAM: BHARATI DANGRE & ASHISH S. CHAVAN, JJ. DATE : 22nd SEPTEMBER, 2026 ... P.C:- 1. In continuation of our order dated 31/08/2026, the learned Additional Government Advocate Smt.Shruti Vyas has received a written communication from the Collector of Stamps, Kurla informing her that the Circular/Notification dated 14/03/1980 is still in existence. In light of the aforesaid statement coming from the State Government, that the Notification issued by the Agriculture and Co-Operation Department in exercise of the powers conferred under clauses (a) and (b) of Section 42 of the Maharashtra Co-Operative MANDIRA MILIND SALGAONKAR Digitally signed by MANDIRA MILIND SALGAONKAR Date: 2026.09.23 15:38:08 +0530 2/2 904 wp-2179-24.odt Societies Act, 1960 is still in force, which has set out the stamp duty which is leviable on the instruments of the co-operative societies specified in the schedule and the schedule specifically exempting all instruments in respect of transactions of loans and advances etc. in respect of Urban Credit Co-Operative Societies and banks as well as the leases, agreements to lease or transfer of leases. Relying upon the exemption that was granted vide Notification dated 14/03/1980, the Petitioner approached for quashing and setting aside the impugned order dated 01/06/2023. 2. In the wake of the statement made before us that the Notification dated 14/03/1980 is still in force, definitely the Petitioner is entitled for its benefit, as he has sought exemption from payment of stamp duty in respect of the lease deed dated 01/08/2016, but the impugned order dated 01/06/2023, however, levied a stamp duty. Since now there is a clarification received and placed before us that the Notification dated 14/03/1980 is in force, the impugned order is liable to be quashed and set aside. The Petitioner is entitled to the benefit of the Notification dated 14/03/1980. 3. The Petition is made absolute in the aforestated terms. (ASHISH S. CHAVAN, J.) (BHARATI DANGRE, J.)