In a move aimed at easing the burden on the judiciary and expediting the resolution of stamp duty disputes, the Maharashtra government has amended the Maharashtra Stamp Act to introduce a statutory appellate mechanism against orders passed by the Chief Controlling Revenue Authority (CCRA). The amendment, brought in through the Maharashtra Stamp (Second Amendment) Act, 2025 (Act No. LXIII of 2025), will come into force from January 15, 2026, as per a notification issued from Mantralaya on January 9.

Dispute reforms

“Stamp duty is the second-highest source of revenue for Maharashtra after GST, with an annual collection target of around Rs 55,000-60,000 crore across the state. At present, when stamp duty matters decided by stamp collectors go in appeal or revision before the Chief Controlling Revenue Authority (CCRA) and parties are still dissatisfied, they approach the Bombay High Court. Around 150 such cases are pending, involving demands running into crores of rupees, many of them five to ten years old,” said a stamp department official from Mumbai.