Adjudication of stamp duty

Adjudication of stamp duty means to pass a judgement or to adjudge how much stamp duty is payable before the document can be registered. If the stamp duty is under paid, the document may not be admissible as evidence in a court of law. Hence, to determine stamp duty payable, the government offers an adjudication services, where the government officer examines the document and determines what amount should be paid as stamp duty. Its governed by :

1)Section 31 of Maharashtra Stamp Act
2)Maharashtra Stamp (Determination of True Market Value of Property) Rules,1995

A document which is executed or not can be adjudicated upon. Similarly a document on which stamp duty has been paid or had not been paid can both be adjudicated upon.

• • What supporting documents need to be submitted for adjudication of stamp duty?

1. Application for Adjudication in the given format.
2. Application with Court Fee Stamp of Rs. 5 (in the form of court fee label)
3. Original document which is the subject of adjudication and a copy of the document
4. Papers/proofs showing the basis on which valuation/Stamp Duty should be calculated and an affidavit to that effect, if needed
5. Annexures as enumerated in the document which required to be adjudged.