The stamp duty loading capacity on the instrument defined by the stamp collector is not final. The person who is concerned with the order of the stamp collector can appeal to the Chief Control Authority, Maharashtra State, Pune as provided in Section 53 of the Bombay Stamp Act, 1958, limit for filing a complaint is mandatory within 60 days. While the Maharashtra Stamp Act allows a district collector to request documents within 10 years of the date of registration of these documents in order to verify that the corresponding tax has been paid on the deed, the Bombay Supreme Court has ruled that stamp duty cannot be collected at the time of subsequent sale for previous documents that are insufficiently stamped. When historical documents can be stamped, stamp duty is recovered at the prevailing market rate at the time of the transaction. This means that stamp duty cannot be collected retroactively. b) in addition to the stamps already affixed to this instrument [or a copy of the instrument], in addition to the stamps already affixed to the instrument [or a copy of the instrument], the stamps required for the payment of the tax due to them, in accordance with clause (a) of this section, are marked in the same way and by the same persons, as if this instrument [or a copy of the instrument] was an instrument received for the first time in that State with the highest obligation; (a) whether the lease was awarded by or on behalf of the government to the amount or value that the collector considered probable, given all the circumstances of the case, such as a licence fee or a co-payment to the government under the lease, or the same right that may be collected under clause (a), b) (b) (c) of section 25 on the amount of consideration;] The Maharashtra (Bombay) Stamp Act, 1958 came into force on 16 February 1959 and is applicable in the state of Maharashtra. The purpose of this law is to levy stamp duty on certain types of documents exported to the state or transferred from outside to meet them in the state. The various instruments/documents are, on the whole, covered by Article 62 of The Calendar-I Annex. The rates for which stamp duty is levied on these documents are indicated in Schedule I of The Maharashtra (Bombay) Stamp Act, levies stamp duty on documents/instruments by which a right or liability is created, transferred, restricted, extended, erased or registered. Stamp duty must be paid on the instrument and not on transactions. In order to encourage homebuyers to invest in real estate, the Maharashtra government has announced a reduction in stamp duty for a limited period. Following the announcement by the State Government, stamp duty on real estate transactions was reduced by 3% between September 2020 and December 31, 2020 and by 2% between January 1, 2021 and March 31, 2021.