While the Maharashtra Stamp Act allows a collector in a district to request documents within ten years from the date of registration of those documents in order to verify that the corresponding tax has been paid on the document, the Bombay High Court ruled that stamp duty for insufficiently stamped past documents could not be collected. at the time of subsequent sale. Where the historical documents are to be affixed, stamp duty shall be recovered only at the market rate prevailing at the time of the transaction. This means that stamp duty cannot be levied retroactively. The stamped document may be drawn up on the extrajudicial stamp document of reasonable value. Unsized documents may be francized with special adhesive stamps of postage machines intended to stamp these documents, by launching a call for tenders at the stamp collector`s office, wherever this device is available. When filing decision documents, after receiving an indication of the amount of stamp duty to be paid by the offer of a reasonable amount equal to the amount of stamp duty and, where applicable, the penalty, the stamp collector must certify the document of payment of the tax in due form. That decision also clarified that arrears of stamp duty, even if they must be paid, must be paid in relation to the rate applicable at the time of execution of the old document and not at the rates applicable on the date of subsequent sale. Thus, the stamp duty authorities cannot refuse the registration of the contract for immovable property that is now acquired for resale, even in cases where the previous instrument/agreement has not been registered or has not been properly or insufficiently stamped in accordance with the rate in force on each date. With respect to immovable property purchased before 4 July 1980 which has not been paid at that time with appropriate stamp duty, the Stamp Duty Board has unified the differential stamp duty with penalty for previous transactions of such immovable property when such property is transferred and registered with the registration authorities of the Government of Maharashtra. This action caused a lot of stress and cost a lot of money to current buyers of such real estate. 5.3 A person may be liable to a severe term of imprisonment of up to 6 months (minimum 1 month) and a fine of up to 5,000 if it is shown that the instrument was undervalued or that a brief payment of tax was made for the purpose of evading the obligation.

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