Pune IGR Schedules March 3 Hearing for Amadea LLP's Stamp Duty Appeal
The Inspector General of Registration and Stamps (IGR) in Pune has officially set March 3 as the next hearing date for Amadea Enterprises LLP's appeal challenging a substantial stamp duty shortfall and associated penalties. This case revolves around the controversial Mundhwa land deal, which has drawn significant attention due to the high-profile partners involved.
Details of the Stamp Duty Dispute
Amadea Enterprises LLP, a partnership firm that includes Digvijay Patil and Parth Pawar (son of the late Ajit Pawar), faces a stamp duty shortfall of Rs 21 crore for a sale deed executed in May 2025. In addition to this deficit, the firm is liable for a statutory penalty of 1% per month under the Maharashtra Stamp Act, which has been accruing since the initial notice.
During the first hearing of Amadea's appeal, the firm's legal representatives requested additional documentation from the registration department and sought a one-month extension before proceeding. However, the IGR office granted only a 15-day extension, leading to the March 3 hearing date, as confirmed by a senior official involved in the case.
No Waiver Granted, Recovery Process Ongoing
Registration officials have emphasized that no stamp duty waiver has been granted to Amadea Enterprises. Since this matter is quasi-judicial, the IGR is obligated to provide a hearing after the firm contested the demand notice and refused to accept liability. The department had previously warned the firm that coercive recovery measures would be initiated if dues were not cleared by February 10.
"While internal recovery steps have already started, the final course of action will depend on the outcome of the March 3 hearing. There is no stay order, and the recovery process will continue as per procedure," the official stated, underscoring the seriousness of the situation.
Financial Implications and Legal Arguments
The penalty amounts to approximately Rs 21 lakh per month, totaling Rs 1.47 crore for seven months up to November 2025. Combined with the stamp duty shortfall, the current dues stand at Rs 22.47 crore, and liabilities are expected to increase further once penalties for December 2025 and January are added, according to another revenue official.
Amadea's lawyers have argued that the liability is unacceptable and that no coercive action should be taken while the appeal is pending before the IGR. However, the department issued a demand notice last November, granting the firm 60 days from December 10 to pay the dues. The firm's plea for exemption was later rejected, with the department reiterating that the full deficit and penalties must be paid.
"If the dues remain unpaid after completion of due process, recovery measures under the Maharashtra Stamp Act could include attachment and auction of the firm's movable and immovable assets," the official added, highlighting potential severe consequences for non-compliance.
This case underscores the strict enforcement of stamp duty regulations in Maharashtra and the legal complexities involved in high-value property transactions. The outcome of the March 3 hearing will be closely watched, as it could set a precedent for similar disputes in the region.
