Bombay High Court
Pioneer Dwelling Private Limited, Thr. ... vs State Of Maharashtra, Thr. Secretary, ... on 17 November, 2025
Author: Anil Laxman Pansare
Bench: Anil Laxman Pansare
2025:BHC-NAG:12235-DB
1 1 caw no. 2637.25.odt..odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
NAGPUR BENCH, AT NAGPUR.
CIVIL APPLICATION (CAW) NO.2637 OF 2025
IN
WRIT PETITION NO.2689 OF 2023 (D)
Pioneer Dwelling Private Ltd. Thr. Authorized Signatory Anil T. Nair, Bajaj Nagar, Nagpur
vs.
State of Maharashtra, Thr. Secretary, Revenue and Forest Dept. Mantralaya, Mumbai and ors.
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Office Notes, Office Memoranda of Coram, Court's or Judge's orders
appearances, Court's orders of directions
and Registrar's orders
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Ms Mansi Saraykar, Advocate h/f Shri Anand Parchure, Advocate for
applicant/petitioner.
Shri S. A. Ashirgade, Assistant Government Pleader for respondents.
CORAM : ANIL L. PANSARE AND RAJ D. WAKODE, JJ.
DATED : 17th November, 2025
On 6th November, 2025 following order was passed.
" The petitioner has approached this Court with a request to
direct the registry to return the bank guarantee for Rs.
31,92,000/-.
2. The petitioner was directed to furnish aforesaid bank
guarantee vide order dated 26/04/2023 passed by the
Division Bench of this Court in Writ Petition No.2689/2023.
The said writ petition came to be finally disposed of vide
judgment dated 03/11/2023. By the said judgment the
petitioner was granted liberty to challenge the subject matter
of notice by filing appeal under Section 53(1A) of the
Maharashtra Stamp Act, 1958. The Division Bench further
directed that bank guarantee furnished by the petitioner shall
be subject to final outcome of the appeal which was to be
decided by the end of April 2024.
3. Counsel for petitioner submits that appeal has been
decided and the respondent No.3 has calculated the amount
of deficit stamp duty to the tune of Rs.20,05,180/- and
interest @ Rs.13,23,420/-. The petitioner is accepting
outcome of the appeal to the extent of amount of deficit
stamp duty but payment of interest is disputed.
4. Thus, it appears that the petitioner is not willing to
deposit/pay interest accrued on the amount of deficit stamp
duty.
5. In our view, the purpose of witholding the bank
guarantee and its return subject to final outcome of appeal
was to ensure that the petitioner shall deposit amount of
deficit stamp duty as decided by the appellate Authority.
5. That being so, unless the petitioner deposits deficit
2 1 caw no. 2637.25.odt..odt
stamp duty along with interest accrued thereon or questions
the assessment, we are not inclined to grant relief.
6. At this state, counsel for petitioner seeks time to take
instructions.
7. Time granted.
8. List in the week commencing from 17/11/2025".
2. In response, petitioner has filed affidavit stating
therein that the petitioner undertakes to pay the entire amount
as demanded in terms of Appellate Authority's order dated
16.09.2025 without prejudice to the right to challenge the
interest component and to seek refund of the same after
deposit.
3. The affidavit is taken on record.
4. Learned counsel for the petitioner, on instructions,
submits that petitioner undertakes to deposit entire amount i.e.
principal and interest within a period of 15 days from receiving
the bank guarantee.
5. Statement accepted.
6. In view of above, following order is passed.
7. Application is allowed.
8. Registry is directed to return the bank guarantee of
Rs.31,92,000/- bearing bank guarantee
No.995GOPG231245001 dated 04.05.2023 of Canara Bank,
Badkas Chowk, Tinkhed Bhavan, Walkers Road, Nagpur
furnished by the petitioner.
9. The bank guarantee shall be given to petitioner
within a period of one week from today.
10. The petitioner thereafter shall file affidvit of
compliance of the order within two weeks thereafter.
11. The application is disposed of.
(Raj D. Wakode, J.) (Anil L. Pansare, J.)
manisha
Signed by: Mrs. Manisha Shewale
Designation: PA To Honourable Judge
Date: 17/11/2025 18:50:43
