Case Law Analysis
|Bombay High Court
Maharashtra Stamp Act Article 25 | No Additional Stamp Duty on Conveyance Deed After Registered Agreement for Sale Is Deemed Conveyance : Bombay HC
The Bombay High Court has ruled that once stamp duty is paid on a registered Agreement for Sale deemed a conveyance under Article 25 of the Maharashtra Stamp Act, no further duty is payable on the subsequent Conveyance Deed. This prevents double taxation in property transactions and provides clarity to housing societies and buyers navigating post-agreement transfers.