Pune IGR Sets March 3 Hearing for Amadea Enterprises' Stamp Duty Appeal
The Inspector General of Registration and Stamps (IGR) in Pune has officially scheduled March 3 as the next hearing date for Amadea Enterprises LLP's appeal challenging a substantial stamp duty shortfall and associated penalties related to the controversial Mundhwa land deal. This development comes as the firm, which includes partners Digvijay Patil and Parth Pawar (son of the late Ajit Pawar), faces mounting financial liabilities under the Maharashtra Stamp Act.
Substantial Financial Liabilities at Stake
According to registration department officials, Amadea Enterprises owes a significant stamp duty shortfall of Rs 21 crore for a sale deed executed in May 2025. Additionally, the firm faces a statutory penalty of 1% per month under the Maharashtra Stamp Act, which has already accumulated to Rs 1.47 crore for seven months up to November 2025. This brings the current total dues to approximately Rs 22.47 crore, with liabilities expected to increase further once penalties for December 2025 and January are formally added to the calculation.
Legal Proceedings and Departmental Stance
During the initial hearing on Amadea's appeal, the firm's legal representatives requested additional documentation from the registration department and sought a one-month extension before the next proceeding. However, the IGR office granted only 15 days, resulting in the March 3 hearing date. A senior official emphasized that "no stamp duty waiver has been granted to the firm" and clarified that since the matter is quasi-judicial, the IGR is obligated to provide a hearing after the firm contested the original demand notice and refused to accept liability.
The department had previously warned Amadea Enterprises that coercive recovery measures would be initiated if dues remained unpaid by February 10. While internal recovery steps have already commenced, 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 established procedure," the official stated firmly.
Firm's Position and Potential Consequences
Amadea's legal team has maintained that the liability is unacceptable, arguing that no coercive action should be taken while their appeal remains pending before the IGR. However, revenue officials counter that the penalty alone amounts to approximately Rs 21 lakh per month, creating a rapidly escalating financial burden.
The department issued a formal demand notice in November, granting the firm 60 days from December 10 to settle the outstanding dues. When Amadea's plea seeking exemption from liability was subsequently rejected, the department reiterated that the full deficit and all penalties must be paid. Officials warned that if 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.
This case highlights the strict enforcement of stamp duty regulations in Maharashtra and demonstrates the significant financial consequences that can arise from disputed property transactions. All parties now await the March 3 hearing, which will determine the next phase of this high-stakes legal and financial dispute.
