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REGISTRATION OF LEAVE & LICENCE AGREEMENT
UNDER
MAHARASHTRA RENT CONTROL ACT, 1999
With Questions and Answers
(Whether Stamp Duty is payable?)
BY MAHABALESHWAR MORJE
Whether the Stamp Duty is payable when Agreement of Leave and License is executed under Sub-section (1) of 65 of Maharashtra Rent Control Act, 1999 has become a debatable question  ?  And there are different opinions?
The Objects Of Bombay Rents Act,1947.
Amendment To Protect The Licencees Who Were In Possession On 1st February 1973
General
Lease
License
Competent Authority
Effect On Residency Small Cause Courts Act, 1882
Difference between Chapter VII and Section 28 of Bombay Rents Act.
Judgements
Stamp Duty On Tenancy Agreement
Model Agreement of Leave and License

PROBLEMS ON LEAVE & LICENCE                     QUESTIONS & ANSWERS
Q.1. What do you mean by License? How the provisions of Rent Act were circumvented by the licenser?
Q.2.  What are the differences between simple license and bare license?
Q.3.  What are the difference between the Lease and License?
Q.4.  What precautions should be taken before the premises given on license?
Q.5.  Whether under the Maharashtra Rent Control Act, 1999 the agreement should be in writing and whether it should be stamped under Bombay Stamp Act, 1958 as amended or whether it should be registered under Indian Registration Act, 1908?
Q.6.  In case the licensee does not vacate what are the remedies available to the licensor? Whether he should file suit in High Court or in City Civil Court? Whether he should file suit under section 41 of Presidency Small Causes Court Act? Whether he should file complaint/application before the Competent Authority under Maharashtra Rent Control Act?
Q.7.  Whether the licensee of the premises of Co-operative Housing Society is Included in definition of License?
Q.8.  Which persons are excluded from the definition of License under Maharashtra Co-operative Societies Act 1960?
Q.9.  What are the provisions regarding the payment of Stamp Duty on Agreement of Leave and License and on the Lease?
Q.10.  Is the stamp duty is payable in respect of agreement of Leave & License executed under section 55 of Maharashtra Rent Control Act, 1999? What are the consequences if the agreement is not stamped and registered?
Q.11.  Can the Superintendent of Stamps refuse to entertain documents for registration on the ground that stamp duty is not paid in accordance with the ready reckoner?

Whether the Stamp Duty is payable when Agreement of Leave and License is executed under Sub-section (1) of 65 of Maharashtra Rent Control Act, 1999 has become a debatable question  ?  And there are different opinions?

     According to some persons Stamp duty is payable on the basis of market value and it is required to registered by paying usual registration fees and according to some agreement for Leave & License is required to be executed on Stamp Paper of Rs.20/- only and that registration charges will be payable concerning the copying and registration charges etc. and no registration fees will be required to be paid ad-voluram basis.

     However, it will be in the interest of all the parties if Hon'ble Revenue Minister, Inspector General of Stamps and Collector of Stamps issue proper guidelines and clarification in order to avoid the misunderstanding. So that the parties can lodge their agreements for leave and license for registration and avoid further confusion. In order to avoid further delay in the mean time Flat Owners Association has decided to following guidelines and clarifications.

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THE OBJECTS OF BOMBAY RENTS ACT,1947.
  1. To protect the tenant from ejectment without due process of law.
  2. To protect the tenant from payment of excessive rent.
  3. To entitle the tenant to remain in possession as a statutory tenant even after termination of contractual tenancy.
  4. To protect the tenant from payment of illegal charges, such as premium, deposit etc.
  5. To entitle the tenant to have tenantable repairs.
  6. To enable the tenant to enjoy essential supply such as water, electricity etc and other services.
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AMENDMENT TO PROTECT THE LICENSEES WHO WERE IN POSSESSION ON 1ST February 1973

    The protection granted by Rent Act turned out to be illusory as the landlords in order to circumvent the provisions of the Bombay Rent Act and to avoid the obligations and penalties thereunder, started giving the premises on the basis of Leave and Licence for a short period and used to charge the consideration which was much more than the standard rent. There was no security of tenure since the licensee had no interest in the property like a lessee. He was required to pay higher licence fees, as per demand made by his licensor from time to time.
This helpless situation of the Licensee was noticed from time to time and the Supreme Court and High Courts have tried to protect the interest of the Licensees from time to time. To give further protection in law, the Government of Maharashtra has made a vital amendment, conferring the right of the statutory tenancy on the licensees whose licence was subsisting as on 1st February 1973, and further providing that in case of other licensees, the licence fee shall not be more than a sum equivalent to standard rents, permitted increases and a reasonable amount for amenities and services. The new amendment also grants protection to the licensees in the premises of the Co-operative Housing Societies.

    It appears that some of the Banks, Insurance Companies/public sector undertaking established by or under any Central or State Act or foreign missions, international agencies, multinational companies and private limited companies and public limited companies try to take the undue advantages of this amendment by filing the declarative suits, for declaration of tenancy rights and for fixation of standard rent therefore great and irreparable hardship caused to the landlords and licensors. On the basis of representations made by various organisations New Maharashtra Rent Control Act was enacted and exempted following companies and other organisations. It states that this act shall not apply to any premises let or sub-let to banks, or any public sector undertakings or any Corporation established by or under any Central or State Act or foreign missions, international agencies, multinational companies and private limited companies and public limited companies having paid up share capital of rupees one crore or more.

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GENERAL :
    The conflict and controversy of the distinguishing features between lease and licence is very old.

    The relation of landlord and tenant was originally one of contract only, but from early times the contract conferred an estate in the land on the tenant without losing all its contractual characteristics. The relation arises as a rule when one party foncers on another the right to exclusive possession of land, mines or buildings, for a time which is either subject to a definite limit originally, as in the case of a lease for term of years, or which, though originally indefinite can be made subject to a definite limit by either party as in the case of a tenancy from year to year. The interest in the property which remains in the landlords is called the reversion and as a tool, there is incident to it, the right to receive from the tenant payment for the use of the property in the shape of rent.  (Halsbury's Law of England, 3rd Edition Vol.23, P.407)

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LEASE :
    The lease is defined under section 105 of the Transfer of Property Act as under :
"A lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied or in perpetuity, in consideration of a price paid or promised, or of money, a share of crops, service or any other thing of value, to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms.
 The transferor is called the Lessor, the transferee is called the lessee, the price is called the premium, and the money, share, service or other thing to be so rendered is called the rent.

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LICENCE
    As opposed the concept of lease, the concept of licence did no more than to grant a personal privilege to do something upon without Conferring an estate in the land. As early as, in the Seventeenth Centuary, Vaughan C.J. has defined as licence as :
"A dispensation or licence properly passeth no interest no alters or transfers property in anything, but only makes an action lawful, which without it had been unlawful". (Thomas Vs. Sorell - 1673 Vaughan 330, P.351)

    A licence is defined under section 52 of Indian Easements Act, 1882, which was framed in the background of the above propositions of the learned Chief Justice and it was enacted as follows :

"Section 52 : Where one person grants to another, or to a definite number of other persons, a right to do, or continue to do, in or upon the immovable property of the grantor, something which would, in the absence of such right, be unlawful, and such right does not amount to an easement or an interest in property, the right is called a licence".
    The difference between the Lease and License is as under :-
  1. A  Licence may be granted without writing or  registration, unless it is coupled with a transfer of an interest in  immovable property. An instrument granting licence does not require registration.  A lease can only be created by registered instrument, if it is for year-to-year or for a period exceeding one year or if it reserves a yearly rent. (New Maharashtra Rent Control Act, 1999 registration of licence and even monthly tenancy is mandatory see Section.)
  2. A lease creates interest in the property while license does not.
  3. In the case of lease there is an exclusive possession of the premises, but in the case of license there is a  right  to  use premises without exclusive possession.
  4. A lessee having  interest in the  property,  if  illegally deprived of the possession by the lessor, can bring suit for  the possession but a licensee cannot do so.
  5. No notice to quit is necessary to determine a license and to bring a suit for ejectment against the licensee. But unless a lease is determined by a due notice to quit or in any other recognised mode, the lessor cannot sue for ejectment against the lessee.
  6. A lease is normally a transferable right while a license is not.
  7. A lease is a heritable right while a license is not
  8. A license does not entitle a licensee to sue a stranger in its own name.
  9. A license is determined when a grantor makes an assignment of the subject matter.
  10. A lease is liable to forfeiture by denial by the lessee of the lessor's title. This principle does not apply to a license.
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COMPETENT AUTHORITY :
    This definition has been added in view of the addition of Part IIA to the Act by the Amending Act No.18 of 1987. Part IIA deals with special category of landlords mentioned therein and therefore the jurisdiction of evicting the tenants of such landlords is given to a special forum called Competent Authority and not to the courts mentioned in section 28 of the Act. Part IIA deals with the appointment qualifications and jurisdiction of persons holding the post of competent authority see s.31 B to S.31 G.  It is submitted that the addition of clause 1A to section 5 was unnecessary.
In view of certain decisions of Supreme Court it appears that Competent Authority shall also be deemed to be a court for the purposes of Contempt of Courts Acts. Such official would be performing judicial or quasi-judicial functions and therefore will be subject to the superintendence of the High Court as Part IIA itself provides. This officer however is different from the controller under Part III of the Act. The Act has thus created three different forums namely the Court, the Competent Authority, and the Controller, the first dealing with matters of rents and eviction of tenants generally, the second only with the eviction of tenants of certain landlords and the third with rates of Hotels and Lodging Houses. This is apart from the appellate courts and the revisional courts including the Government and the Supreme Court.

    Section 40 of New Maharashtra Rent Control Act, 1999 refers to the appointment of Competent Authority.

    Section 41 refers to the definition of landlord for the purpose of Chapter VIII. For the purposes of this Chapter, landlord means a landlord who is -

  1. a person who has created a service tenancy in respect of his premises or a part thereof in favour of his employee under section 22;
  2. a member of the armed forces of the Union or scientist or a Government servant or a successor-in-interest, referred to in section 23; or
  3. a person who has given premises on licence for residence or a successor-in-interest referred to in section 24.
    Section 42 refers to special provisions for making application to competent authorities by landlord to evict tenant or licensee.

    Section 43 refers to the special procedure for disposal of application.

    Section 49 states that competent authority and controller shall be deemed to be public servant.

    Section 50 states that all proceedings before competent authority or controller to be judicial proceedings.

    Section 51 states that Competent Authority shall be deemed to the Civil Court for certain purposes.

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EFFECT ON PRESIDENCY SMALL CAUSE COURTS ACT, 1882

General :
    Chapter VII of the Presidency Small Causes Courts Act, 1882 refers to the recovery of possession of immovable property. The jurisdiction conferred on the Small Causes Court under Chapter VII is a very special and limited one. It entitles the parties to recover possession by a summary precedure. The jurisdiction under Section 41 is limited to tenants and permissive occupiers or occupants, and a mere trespasser is excluded from its operation.
Proceedings instituted under Chapter VII are not suits within the meaning of the Civil Procedure Code. The decision of the Court based on such proceedings cannot be said to be a decree under Section 2 (2). (See Manekshaw Rustomji Mehta Vs. A.N.Jijina - 71 Bom. L.R.629)

    Section 41 - Summons against person occupying property without leave :-

  • when any person has had possession of any immovable property situate within the local limits of the Small Causes Court's jurisdiction and of which the annual value at a rack-rent, does not exceed ten thousand rupees (in Bombay, ten thousand rupees) as the tenant, or by permission, of another person or of some person through whom such other person claims.
  • and such tenant or occupier or any person holding under or by assignment from him (hereinafter called the occupant) refuses to deliver up such property in compliance with a request made to him in this behalf by such other person.
  • such other persons (hereinafter called the applicant) may apply to the Small Causes Court for a sommons against the occupant, calling upon him to show cause, on a day therein appointed, why he should not be compelled to deliver up the property.

  • Under Section 41, the following conditions are required to be fulfilled :-

    1. The immovable property must be situated within the local limits of the Small Causes Court's jurisdiction.
    2. The annual value at rack-rent must not exceed Rs.2000/- (Bombay Law Rs.10,000/-).
    3. The person sought to be removed by an order must be either
      1. the tenant; or
      2. one in possession of the property by permission of another person; or
      3. an occupier i.e. a person claiming under the tenant or permission occupier
    4. The tenancy must have been terminated or the permission to occupy should have been withdrawn.
    5.  There must be a request to the occupant to deliver up possession and such request must have been refused impliedly or otherwise.
    Section 42A-Procedure where occupant contests as a lawful Tenant, etc. -
    1. If any application pending in the Small Causes Court immediately before the date of the commencement of the Presidency Small Causes Courts (Maharashtra Amendment) Act 1963, (Mah.XLI of 1963 or made to it on or after such date, the occupant appears at the time appointed and claims that he is a tenant of the applicant within the meaning of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, (Bombay LVII of 1947) and in consequence whereof he is entitled to the protection of that Act, and if such claim is not admitted by the applicant, then notwithstanding anything  contained in the Act, the question shall be decided by the Small Causes Court as a Preliminary issue.
    2. An appeal against the decision on this issue shall lie to a bench of two judges of Small Cause Court.
    3. Every appeal under sub-section (2) shall be made within thirty days from the date of the decision appealed against :

    4. Provided that, in computing the period of limitation prescribed by this sub-section, the provisions contained in sections 4, 5 and 12 of the Indian Limitation Act, 1908 (IX of 1908) shall, so far as my be apply.
    5. No further appeal shall lie against any decision in appeal under Sub-sec. (2)
        This section has been inserted by the Maharashtra Amendment Act (XLI of 1963) and it has been in force from 1st February 1964). The object of bringing the amendment was to avoid the delay in recovery of the possession of the premises. The object of inserting 42A and recasting Section 49 was to have the question of tenancy decided once for all in proceedings under Chapter VII.

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    Difference between Chapter VII and Section 28 of Bombay Rents Act.
        The distinction between proceedings under Chapter VII of the Presidency Small Causes Courts Act, 1882 and suits under Section 28 of the Bombay Rents Act, 1947, is vital. An order under Chapter VII cannot be appealed from and the same gives a right to the party aggrieved to file a suit under section 49 of the Presidency Small Causes Courts Act, 1882 in the High Court or Bombay City Civil Court, except cases referred to in Section 42A of the Presidency Small Cause Courts Act,1882. Suits under Section 28 of the Bombay Rents Act, 1947, can only be suits between landlord and tenant. The decision is appealable to the Court of Appeal in Small Causes Court, and there is no right to file a suit under Section 49 with regard to decree passed under Section 28. There is, therefore, a fundamental distinction between a suit filed under Section 28 of the Bombay Rents Act, 1947, and proceedings under Chapter VII of the Presidency Small Causes Courts Act, 1882. Proceedings under Chapter VII are numbered as applications and suits under Section 28 as suits.
    2 Effect of the Amendment

        Under Section 41, a person sought to be removed by an order must be either

    (a) the tenant; or
    (b) one in possession of property by permission of another person; or
    (c) an occupier i.e. a person claiming under the tenant or permission occupier.
        It is expected that the persons in possession of the property by permission occupier will be entitled for the protection under the Amended Act if their occupation is under the subsisting agreement of licence as on 1st February 1973. These occupants will be the tenants of the applicant within the meaning of the Amended Act, and in consequence thereof, will be entitled to the protection under the Act.

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    JUDGEMENTS :

    POSITION OF STATUTORY TENANT :
        Section15-A - Statutory tenant is in same position as a contractual tenant until decree for eviction passed against him - Licensee created by landlords or by tenant before 1-2-1973 in actual occupation of the premises will be tenant within the meaning of Section 15-A - They are entitled to enjoy rights granted under the Act specially those mentioned in section 14(2).Chandavarkar Sita Ratna Rao Vs. Ashalata Guram 1986 Mh.L.J. (SC) 955.

    PROTECTION UNDER CONSENT DECREE :
        (as amended by Act 17 of 1973), SS.15-A and 5(4-A) and Easements Act, S.52 -
     Right to protection - Plaintiff under consent decree agreeing to use of premises by defendant on payment of monthly amount till 31st March 1974 - Defendant is licensee and is entitled to protection of section 15-A. Jacob David Sopher vs. Baldev Pathak, 1975 Mh.L.J.764 = 77 BLR 254.

    PAYING GUEST HAS NO PROTECTION :
        SS.15-A, 5(6A) and (4A) - Petitioner occupying part of premises in flat held by tenant - Control and dominion of entire flat with tenant - Petitioner not member of family of tenant - Held on facts to be "paying guest" - Protection under section 15-A not available. Dinoo F.Byramji vs.Mrs.Dolly Jehangir Ranji, 1988 Mh.L.J.1078.

    CONDITIONS TO ATTRACT THE PROVISION AS ON 1st OCTOBER 1987 :
        The conditions to attract section 13A(2) of the Bombay Rent Act as inserted by Maharashtra Act No.18 of 1987, which came into force from 18th October 1987, are as under :

    1. The Licensor should be the owner of the flat
    2. The premises must have been given on licence.
    3. Period of Licence should have expired
    4. The Licensed Agreement may be in writing or oral (Dinkar Keshav Deshmukh Vs. Vasantdada Sugar Institute, Pune, 1997(1) Mh.L.J.188)


    RIGHT TO ATTACH AND SELL LEASE HOLD INTEREST
        There is no bar under section 15(1) to attach and sell leasehold interest of a lessee in premises leased out for non-residential purpose (Union Bank of India Vs. M/s. Mittersain Rupchand, 1995(2) Mh.L.J. 481)

    EXPRESSION TRANSFER IN ANY OTHER MANNER INCLUDES TRANSFER BY TESTAMENT ALSO.
        The word "transfer" in section 15(1) of the Bombay Rent Act has been qualified by the words "in any other manner" and therefore it is not restricted to mean only transfer inter vivos. The wide amplitude of the words "in any other manner" clearly envisages that the word "transfer" has been used in a generic sense so as to include transfer by testment also. (Vasant Pratap Pandit Vs. Dr.Anant Trimbak Sabnis, 1994(2) Mh.L.J. (SC) 1450)

    EVICTION ON GROUND OF SUBLETTING NOT PERMISSIBLE IN VIEW OF AMENDMENT TO      BOMBAY RENT ACT BY MAH.ACT18 OF 1987.
        Eviction on other grounds could not be sought in the circumstances - Decree for eviction made on the ground of subletting quashed. (Shoeb Habib Bhimji Vs. Sonbai Doongersi Malani, 1992 (1) Mh.L.J.513)

    AS LICENSEE HAD BECOME DEEMED TENANT ON 1ST FEBRUARY, 1973 BY VIRTUE OF STATUTORY AMENDMENT :
        It could not be said that he was "dat qui not habet" ilel he given nothing who has nothing. (Abdulhussein Noorooddin Kagajwalla Vs. M/s.Maharashtra Industries, 1977 (1) Mh.L.J.721)

    OBSTRUCTION BY SUB-TENANT NOT ILLEGAL :
        Tenancy terminated by notice to quit - Ex parte decree for eviction - Obstruction by sub-tenant inducted on 24.9.1966 - Protection of amendment Act 18 of 1987 available.

    STATUTORY TENANT AFTER DETERMINATION OF HIS CONTRACTUAL TENANCY HAS NO RIGHT TO CREAT LINCENCE.
        Person inducted by a statutory tenant does not become a 'licensee' within the meaning of section 15-A of the Act.

    PROTECTION IS INTENDED TO BE GIVEN ONLY TO THOSE WHO OCCUPY PREMISES COMPRISING OF AT LEASE ONE ROOM
        No protection is available in respect of licence of only open space irrespective of its dimension. (Mahibubsaheb Abdul Rahiman Haddiwala by L.Rs.Khurshid Banu Mahibubsaheb Vs.Shri Siddheshwar Devasthan 1993(2) Mh.L.J.1730)

    CHARITABLE TRUST PROVIDING FOR TRUST PROPERTY TO BE USED OR OCCUPIED AS RESIDENCE BY POOR AND INDIGENT MEMBERS OF THE COMMUNITY.
        Property of trusts being intended for use of poor and indigent members was included in expression "home for windows, orphans or like premises" appearing in section 5(44) - Befinit of Section 15A(1) not available.

        The intention of the legislature was to exclude from the ambit of the definition of "licensees" persons having any accommodation in premises used as home for widows, orphans or "like premises" meaning thereby premises used by persons having similar salient features as widows, orphans like poor and indigent persons. Section 15A of the Act had no applicability and 'M' could not be treated as a deemed tenant. Order of appellate Court set aside (Vijaysinh Gordhandas Vs.Madhuribai w/o. Madhavdas Govindji, 1994(2) Mh.L.J.1234)

     LICENSEE :
        Petitioner-company, a successor in-interest of Esso Eastern Inc., the licensee and occupant of disputed flat under subsisting licence on 1.2.73 Esso Eastern  Inc., acquired the Petitioner-company under Acquisition Act of 1974. Existing licence was extinguished. Question came up about right to transfer of undertakings to another undertaking and protection of Section 15-A of the Rent Act - It was held that the proceedings under section 91 and consequent eviction order against petitioners was quashed. Hindustan Petroleum Corpn.Ltd. Vs. Shyam Co-operative Housing Society, 1989 CTJ 5 (SC), AIR 1989, SC 295.

    POSSESSION OF FLAT THROUGH A MEMBER
        Disputes comes within the purview of Section 91 of Maharashtra Rent Control Act -Section 15-A of Bombay Rent Act is not applicable. Sardar Mohan Singh Ahluwalia (dead) by L/rs. Vs. Maitrai Park Co-op. Hsg. Soc. Ltd., 1989 CTJ 1 (SC) AIR 1989, SC 86 (1988) 4 SCC 416 Bom. LR 475.

    OCCUPATION OF FLAT ON LEAVE AND LICENCE BASIS
        Eviction dispute was filed for recovery of possession and mesne profits, etc. Question  arose whether such dispute falls within section 91 as they have become tenant under Section 15-A, or become trespasser after termination of licence. Held, that dispute fell under Section 91 and that Section 15-A of the Bombay Rent Act is not applicable, as there was no subsisting - Therefore, eviction ordered. Hindustan Thompson Associates Ltd. Vs. Mrs.Maya Inderson Israni 1989 CTJ 3 (SC) AIR 1989, SC 87, (1988) 4 SCC 745m 90 Bom.LR 518.

    LEAVE & LICENCE AGREEMENT
        The Maharashtra Co-operative Societies Act, Section 91 (1) confers jurisdiction on the Co-operative Court while Section 28 of the Rent Act confer jurisdiction on the Court of Small Causes. In the case of licensee protected under Section 15-A of the Rent Act, notwithstanding the absence of privity of contract between the owner-landlord and the licensee-protected tenant, the later cannot be evicted except in accordance with the provisions of the Rent Act. If the Society fails to prove that the Appellant has no right to the occupation of the flat since he is a mere trespasser, the suit must fail. Sanwarmal Kejrimal Vs. Vishwa Co-op.Hsg. Soc. Ltd., 1990 CTJ 364, AIR 1990 SC 1563, 1990 Mah.L.J.380, 1990 (1) SPJ 352.

    RIGHT TO INDUCT LICENSEE
        A member-allotted has a right to transfer his interest in the flat to a third party and therefore, the right to induct a third party on leave and licence basis. Sanwarmal Kejrimal Vs. Vishwa Co-op.Hsg. Soc. Ltd., 1990 CTJ 364, AIR 1990 SC 1563, 1990 Mah.L.J.380, 1990 (1) SPJ 352.

    PAYING GUEST
        Appellant who was a paying guest is not included in the definition of licensee in Section 5 (4-A) of the Rent Act. The Appellate Court upheld the award of the Co-operative Court directing the Appellant to handover vacant possession of the flat. K.Ramaya Vs.Jayannath Co-op.T.S.Ltd., 1990 CTJ 860.

    COMPULSORY REGISTRATION :
        Section 55: Tenancy agreement to  be compulsorily registered :-

    1. Notwithstanding anything contained in this Act, or any other law for the time being in force, any agreement for leave and license or letting of any premises entered into between the landlord and the tenant or licensee, as the case may be after the commencement of this Act, shall be in writing and shall be registered under the Registration Act, 1908.
    2. The responsibility of getting such agreement registered shall be on the landlord and in the absence of the written registered agreement the contention of the tenant about the terms and conditions subject to which a premises have been given to him by the landlord on leave and license or have been let to him shall prevail unless proved otherwise.
    3. Any landlord who contravenes the provisions of this section shall on conviction be punished with imprisonment, which may extend to three months or with fine not exceeding rupees five thousand or with both.
     THE PROVISION REGARDING THE PAYMENT OF STAMP DUTY
    on Agreement of Leave and License and on the Lease are as under :-

        Articles 5 of schedule I of the Bombay Stamp Act provide stamp duty for agreements. The Stamp Duty payable under Article 5  (h) of the Schedule I of Bombay Stamp Act for agreement of Leave and License will be Rs.20/- as there is no specific provision as far as agreement of leave and license is concerned. Article 36 provides stamp duty for deed of lease.  Agreement of Leave & License does not create any right in the immovable property. The deed of lease creates right in the property as lessee. The Leave and License Agreement is mere license or permission granted by the owner to guarantee. Section 52 of easement Act is clear on the point. Thus agreement of leave and license cannot be equated with deed of lease.

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    STAMP DUTY ON TENANCY AGREEMENT
        In the year 1994, the Maharashtra State Government inserted Section (g-d) to Article 5 of schedule 1 of Bombay Stamps Act, 1958 by Maharashtra Tax Laws (Levy and Amendment) Act, Maharashtra 29 of 1994 wherein Stamp Duty was levied on Agreement relating to transfer of tenancy of immovable property. In Mumbai the Stamp Duty is levied at the rate of Rs.1,000/- per sq.mts. for transfer of tenancy for the purposes of non-residential use and Rs.100/- per sq.mts. for the purpose of residential use. The Stamp Duty leviable on transfer of tenancy within the limits of Municipal Corporations of Cities like Mumbai, Thane, Pune, Nagpur and Navi Mumbai, Kalyan, Pimpri - Chinchwad, Amravati, Nashik, Aurangabad, Kolhapur and Sholapur are as below :

    Article 5 (g-d) of Schedule I of Bombay Stamps Act, 1958 read as below :-
        Agreement or its records or Memorandum of Agreement relating to transfer of tenancy of immovable property, for every square meter of the area of the tenanted property the right of tenancy in which is the subject matter of transfer and situated within the limits of -

    1. the Municipal Corporation of Greater Bombay -
      1. for the purpose of non-residential premises - One thousand rupees
      2. for the purpose of residential premises - One hundred rupees
    2.  the Municipal Corporations of the Cities of Thane, Pune, Nagpur and Navi Mumbai.
      1. for the purpose of non-residential premises - Five hundred rupees
      2. for the purpose of residential premises - Fifty rupees
    3.  the Municipal Corporations of the Cities of Kalyan, Pimpri-Chinchwad, Amravati, Nashik, Aurangabad, Kolhapur and Solapur.
      1. for the purpose of non-residential premises - Two hundred rupees
      2. for the purpose of residential premises - Twenty rupees
        It must be noted that Section 55 refers to the mandatory provision of compulsory registration of any agreement on Leave and License. This provision is notwithstanding anything content in this Act (Maharashtra Rent Control Act, 1999) or any other law for the time being in force. In other words though it was not necessary to have the Agreement of Leave and License registered any other law earlier. It will be necessary to do so, now in view of this provision. Now the questions are when the Agreement of Leave and License, whether the parties will be required to pay the Registration fees as well as the registration charges.

        The Registration charges means expenses are required to be paid for printing copying of agreement for establishment charges etc. The Registration fee means ad-valoram fees payable on the basis of value of the agreement. Now maximum registration fees payable are Rs.20,000/- earlier it was  Rs.10,000/-  and Rs.5,000/-.  It must be noted that since the maximum fee is Rs.20,000/- it means even if the property is of any amount above Rs.20 Lacs or which may be Rs.50 lacs or Rs.1 crore fixed registration fees of Rs.20,000/- will be paid and not more.

        The Section 55 refers to the compulsory registration of Agreement it does not refer to payment of stamp duty, the normal requirement of the law is to have an Agreement executed under the Stamp Paper of Rs.20/- as mentioned in Article 5 of the Bombay Stamp Act.  According to the statement made by Hon'ble Shri Vilasrao Deshmukh, the Chief Minister on 55th Birthday, (27th April  2000) Stamp Duty is not payable on the amount of deposit taken at  the time of giving the premises on Leave and License.

        It must be noted that object of Section 55 under the Maharashtra Rent Control Act 1999, which is welfare legislation is to ascertain to the property right and avoid confusion by entering into an agreement of Leave and License and not to collect the revenue the object is to have Agreement admissible under Indian Registration Act, 1908 and Indian Evidence Act and save the time of the Court to establish to the intention of the parties.

        The Views of the experts are therefore, is that agreement is to be required executed from Stamp Duty on Stamp Paper of Rs.20/- but no stamp duty will be payable and that when the agreement of leave and license is registered only registration charges will be payable and no registration fee is required to be paid where tenant or licensee avoids to sign the agreement before the registering authority.

       It must be noted that it can be registered unilaterally copy of the model agreement Leave and License is enclosed herewith for ready reference.
     
     
    MODEL AGREEMENT OF LEAVE & LICENCE
    THIS AGREEMENT OF LEAVE AND LICENCE is made and entered into Bombay this --- the day of ------------ 2000 BETWEEN ----------------------------------------, Indian Inhabitant residing at ---------------------------------------------------- -----------------------------, District ------------ hereinafter referred to as "THE LICENSOR" (which term and expression shall mean and include unless repugnant to the context, shall mean include its successors heirs, executors administrators and executors) of the One Part 

    and _______________________, ______________ _______________, Mumbai- 400 00 , hereinafter referred to as "THE LICENSEE" (which expression shall mean and include its successors in title and assigns) of the Other Part. 

    AND WHEREAS the object of creating Leave and Licence is to establish Mutual trust and confidence between the parties and to reduce the artificial shortage of housing keeping in mind the licensor will need the premises for himself and members of family. 

    AND WHEREAS the licensor has taken risk to give the premises on licence only because the licensee i.e. ___________________ Ltd are the people of international reputation, integrity and status. WHEREAS the licensor is the owner of Flat No........................................... ........................................ 

    AND WHEREAS the licensor not being in immediate need of this flat for ....... Personal occupation has agreed at the request of the licensee to allow the executive of the company and his immediate family members to use and occupy the said flat on leave and licence basis on the following terms and conditions. 

    NOW THIS AGREEMENT WITNESSETH AS UNDER : The Licensor hereby allow the use and occupation of Flat No................ ................. (hereinafter referred to as "the said Flat") admeasuring ...... sq. ft to the Licensee on Leave and Licence basis for a period of eleven months commencing from ..................... in consideration of the licensor granting the licensee the use and occupation of the said flat, the licensee shall pay the Licensor a monthly compensation of Rs....... (Rupees.......................). Besides the agreement compensation the license shall also deposit with the licensor, a sum of Rs..........(Rupees.............) as and by way of security deposit (receipt of which the Licensor both hereby admit and acknowledge). The said security deposit shall bear no interest. The licensor shall be bound and liable to refund without interest by a Demand Draft or a Bank's pay order the said Security Deposit to the License after all adjustments (if any) under this Agreement at the end of the period of leave and licence as provided herein or earlier determination of Leave and Licence as provided herein or earlier determination of leave and licence for whatsoever reason and against the licensee handing over vacant possession of the said flat to the licensor. The licensor agrees to keep the aforesaid deposit amount in law risk investment to ensure repayment to the licensee at the end of the licence period or earlier determination thereof. It is agreed between the parties that in the event of the Licensor not refunding the aforesaid deposit amount on the expiry or sooner determination of the licence the Licensee shall be entitled to continue occupying the said flat without payment of compensation till such time as the licensor refunds said deposit amount. This Agreement shall be initially for a period of seven months and shall automatically stand renewed for a further period of three years with an increase of 10% in the monthly compensation, the other terms and conditions remaining unchanged. The said flat shall be used by the Licensee and solely and exclusively as residence for any of its officers and the immediate members of his family and for no other purposes. The Licensee shall pay the charges for electricity and telephone used the licensee in the flat. Such charges will be paid by the Licensee within seven days from the demand made by the Licensor in that behalf against production of the bills or other proof by the licensor. The Licensee shall pay all the monthly outgoing in respect of the said flat to the Society regularly. It is hereby agreed by and between the parties hereto that the Licensor shall prior to the date of putting the Licensee in possession of the licensed premises carry out the work of painting and rench polishing the premises / furniture and shall ensure that all electrical fixtures, fittings and plumbing and drainage are in proper and efficient working condition. The Licensee shall use the said flat with due care and caution and shall keep and maintain the interior and the said flat in good order and condition and upon the termination of the licence shall leave the said flat in the same condition as it was on the date hereof save and except normal wear and tear. The original key to the main entrance door of the said flat shall always remain with the licensor. However, a duplicate set of keys shall be handed over by the licensor to the licencee for convenience. The existing locking device nor shall the licensee or its executive fix an additional locks or locking devices on the main entrance door of the said flat and in case, that done the Licensor shall be at the liberty to break open such additional lock or locking device as the case may be. The Licensee or their Executive shall not store or allow to be stored in the said flat ay goods, articles or things of a hazardous, in flammable or combustible nature except as required for daily use by the licensee's executive. The Licensee shall not do or suffer to be done anything to the said flat which is or is likely to be a nuisance or annoyance to the other occupants of the said building or to prejudice in any manner the rights of the licensor in respect of the said flat and/or use the same for any immoral or illegal purposes. The Licensee shall not make any alteration, additions or changes of any nature in the said flat wait or roof of the building or gallery without permission of the Licensor, save and except normal maintenance of the flat from time to time. In the event of either party committing any breach or other noise of the terms and conditions herein contained then, without prejudice to any other rights and remedies the Licensor 

    AS WELL AS the Licensee shall be entitled to terminate the Licence by giving 90 days notice in writing. Notice sent by registered post at its registered office aforesaid address, shall be deemed to be properly served upon the licensee and notice sent to the licensor at the aforesaid address shall be deemed to be properly served on the Licensor. On the expiration or earlier determination or termination of this Licence as provided herein above the Licensee shall remove the executive and servants and all their belongings, chattels articles and things in the said flat and hand over vacant, quiet and peaceful possession of the said flat to the Licensor. This Licence is purely personal and temporary to the Licensee and the Licensee shall not assign the same or transfer the benefit of this Agreement or any part thereof to any person or party nor allow any other persons or party to enter in and occupy the said flat, save as provided herein above. The Licensor shall observe and perform all the terms and conditions agreements, covenants and provisions on which the Licensor holds the said flat and shall also observe and perform the rules, regulations and bye-laws for the time being and from time to time in force of the Society in which the said building is illegally vested and shall pay and discharge all the liabilities in respect of the said flat including the liability to pay the monthly outgoings of the said Society. The Licensee shall not do, omit or suffer to be done anything whereby the Licensor's right to hold the said flat is voided, forfeited or extinguished. Nothing herein contained shall be construed as creating any right, interest, easement, tenancy or sub-tenancy in favour of the Licensee in or upon the said flat or transferring any interest therein favour of the Licensee other than the permissive right of use hereby given. In case of any dispute arising between the parties hereto in relation to the compliance of the terms and conditions of this Agreement of their interpretation only the Courts in Mumbai will have jurisdiction to try and decide such dispute. The Licensee undertakes to disclose the names of the occupant and members of his family along with the photographs and that so stranger other than the members of family to occupy the flat. The Licensee shall file an affidavit duly sworn before Magistrate or Notary stating therein that he and members of his family will unconditionally deliver quite vacant possession by removing his bags before the last date of the agreement and that they will not enter into the said flat without written permission of the Licensor. The Licensee admits that the licensor will have right to cut off Water, Electric supply in case the Licensee or members of his family not vacate the flat. 

    IN WITNESS WHEREOF the parties have hereunto set and subscribed their respective hands to this Leave and Licence Agreement on the day and year first hereinabove written i.e.----------- the day of -------- 2000. 

    SIGNED AND DELIVERED by the ) 
    Within named Licensor              ) 
    --------------------------------------------       ) 
    in the presence of                      )

    WITNESS 
    1. ) 

    SIGNED AND DELIVERED by the ) 
    Within named Licensee             ) 
    --------------------------------------------       ) 
    in the presence of                      )

    WITNESS
    1. )
    2. ) 


    RECEIPT 

    RECEIVED of and from Shri ------------------------------------------------------------, a sum of Rs.-------------/- (Rupees -----------------------------------------------------------Only) being Security Deposit as mentioned above. 
    I SAY RECEIVED 

    (LICENSOR)
     

    UNDERTAKING
    I, ............., the Director, __________________________, ______________, _______________, Mumbai- 400 0 , do hereby state on solemn affirmation as under. I say that out company is in need of residential premises for the occupation of our officer and as such I have requested the Licensor ............................... .........................Mumbai. I say that on the said request the Licensor has entered into agreement of Leave and Licence dated ........ and thereby granted Licence in respect of flat No...... ............................ Mumbai, for the total period of ..... years only, on the terms and conditions as specifically set out in the Leave an Licence Agreement. I crave leave to refer to and rely upon the same. I say that I will disclose the name of the persons who will occupy the premises and will furnish the photographs. I will be responsible for his good behaviors and character. I undertake to the Licensor on my behalf and behalf of the occupant that after the expiry of the Licence period ... years. My officer and I will give vacant and peaceful possession of the said flat to the Licensor. I say that if the licensee doesn't vacate the premises after the expiry of .... Years then in that event I have no objection if the Licensor or his agent takes forcible possession of the premises by removing the lock if the Licensor takes steps for cutting off electric and water supply to the flat. 

    Solemnly Affirmed at Mumbai ) 
    On this day of 2001                  ) 

    Before me


    PROBLEMS ON LEAVE & LICENCE

    QUESTIONS & ANSWERS

    Q.1.  What do you mean by License? How the provisions of Rent Act were circumvented by the licenser? 
    Ans.  In legal term, the License is considered as right to do, or continue to do in or upon immovable property of the grantor, something, which would in the absence of such a right, be unlawful, and such right does not amount to an easement or an interest in property. Originally the licensors and licensees mutually respected the object and purpose of this definition, however, as there was shortage of premises, commercial as well as residential some of the licensor became dishonest and wanted to make quick money. These licensors who in order to circumvent the protection given under Bombay Rent Act, 1947 and/or to deny the protection given under Rent Act started drafting agreement styled or labeled as leave and license though in reality on the basis of facts and circumstances intention was to create tenancy. Similarly some of the dishonest tenants and occupants started claiming interest in the property, which subsequently resulted in legal battle. 

    Question List

    Q.2.  What are the differences between simple license and bare license?
    Ans.  A license may be of two kinds, a bare license which is purely a matter of personal privilege and a license coupled with a grant or interest. A bare license without more is always revocable at the will and the pleasure of licensor and is not assignable. On the other hand, if a license is coupled with a grant of interest then the grantor cannot in general revoke it so as to defeat the grant to which it is incident. A mere license does not create any estate or interest in the property to which it relates. A license may be purely personal gratuitous or contractual. The first two classes are of mere licenses, which are revocable, the third class whether is revocable or not will depend upon the express or implied terms of the contract between the parties. A license coupled with grant of an interest in the property is not revocable. Such a license has been described as a right to enter on land and enjoy a profit a Pender or other incorporeal hereditament. To understand the true nature of the relationship between the licensor and the licensee, the decisive consideration is the intention of the parties. Where there is no formal document embodying the terms of agreement, the intention is to be inferred from surrounding circumstances and the conduct of the parties. A licence is personal both to the grantor as well as the licensee. It creates no duties and obligations upon the person making the grant and is therefore, revocable except in certain circumstances expressly provided for in the Indian Easements Act itself. In order to grant licence a man need not be its owner. The tenancy rights of an immovable property are also the immovable property of the tenant and therefore, he can well grant the licence. But by virtue of section 53 of the Act he can obviously grant licence subject to the limitation and the extent to which he may be able to transfer his interest, viz. The tenancy rights. Whether the act which is allowed to be done is a bare license or something more than a license will depend on the terms of the transaction. If a person is allowed to do something on the land without interfering with the nature of the land or without taking any profits from it, it could be described to be case of a bare license. Thus if A is allowed just to pass over the land of B, such an interest can properly be described as a bare license. A merely walks over the land. He has no right to occupy it. He does not take any profits out of it. He does not enjoy the land or its profits in any way. He is merely allowed to do an act on the land, which without permission would be unlawful. 

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    Q.3.  What are the difference between the Lease and License?
    Ans.  a) A License may be granted without writing or registration, unless it is coupled with a transfer of an interest in immovable property. An instrument granting license does not require registration. A lease can only be created by registered instrument, if it is for year-to-year or for a period exceeding one year or if it reserves a yearly rent. (New Maharashtra Rent Control Act, 1999 registration of license, and payment of Stamp Duty and registration of even monthly tenancy is mandatory (see Section 55) b) A lease creates interest in the property while license does not lesse can continue in possession as long as he observes terms and conditions. The licensee has to vacate after expiry of license or after the death of the licensee. c) In the case of lease there is an exclusive possession of the premises, but in the case of license there is a right to use premises without exclusive possession. There is no exclusive possession. d) A lessee having interest in the property, if illegally deprived of the possession by the lessor, can bring suit for the possession but a licensee cannot do so. e) No notice to quit is necessary to determine a license and to bring a suit for ejectment against the licensee. But unless a lease is determined by a due notice to quit or in any other recognized mode, the lessor cannot sue for ejectment against the lessee. f) A lease is normally a transferable right while a license is not. g) A lease is a heritable right while a license is not h) A license does not entitle a licensee to sue a stranger in its own name. A license is determined when a grantor makes an assignment of the subject matter. i) A lease is liable to forfeiture on denial by the lessee of the lessor's title. This principle does not apply to a license. 

    Question List

    Q.4.  What precautions should be taken before the premises given on license?
    Ans.  That agreement referring to the leave and license should be on the Stamp Paper of Rs.20/- and the stamp paper should be in the name of the party to the agreement and it should be drafted in writing referring to the particulars of the area of the premises, period of license, amount of compensation payable, amount of deposit if any and other particulars and it should be countersigned by two witness. In order to maintain the control over the premises exclusively possession should not be given and that only duplicate key should be given by keeping original key with the licensor and stating that under no circumstances key of the premises will be changed. The Affidavit of licensee disclosing his full name and address should be taken, stating that after the expiry of the period of licence he will vacate the premises unconditionally, if he fails to do so licensor can remove the fixtures and other articles with the help of police. It will be stated that the amount of deposit kept by licensee will be forfeited and that the licensee will be treated as a trespasser and will be liable to pay damages and compensation which will be more than two times agreed compensation with penal interest at the rate of Rs.18% or thereabout. 

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    Q.5.  Whether under the Maharashtra Rent Control Act, 1999 the agreement should be in writing and whether it should be stamped under Bombay Stamp Act, 1958 as amended or whether it should be registered under Indian Registration Act, 1908?
    Ans.  Sub section (1) of the section 55 of Maharashtra Rent Control Act, 1999 provides that every agreement for leave and license or letting of the premises between a landlord and the tenant or the licensee shall be in writing and shall be registered; under the Registration Act, 1908. Therefore after the commencement of the Act there cannot be an oral agreement for tenancy or license. It must be in writing and registered. The non obstinate clause "notwithstanding anything contained in this Act or any other law" gives an overriding effect to this provision and it therefore overrides the Transfer of Property Act, 1882, the Registration Act, 1908 and the Easements Act, 1882. The agreement which is not stamped and registered will not be admissible in the court of law if action is taken for recovery of compensation or possession of the property. 

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    Q.6.  In case the licensee does not vacate what are the remedies available to the licensor? Whether he should file suit in High Court or in City Civil Court? Whether he should file suit under section 41 of Presidency Small Causes Court Act? Whether he should file complaint/application before the Competent Authority under Maharashtra Rent Control Act?
    Ans.  It is depends upon the facts of the case. If the License, where the subject matter of dispute is more than 10,000/- it will go to the Bombay City Civil Court and it is more than 50, 000/- will got the Original Side of Bombay High Court. Such dispute should be license which is not covered under the Section 41 of Presidency Small Causes Court or which is not covered in the definition of license under Maharashtra Rent Control Act, which will file before Competent Authority. Application for recovery of possession can be made under section 41 only when following conditions are fulfilled. The immovable property must be situated within the local limits of the Small Causes Court's jurisdiction. The annual value at rack-rent must not exceed Rs.2000/- (Bombay Law Rs.10,000/-). The person sought to be removed by an order must be either The tenant; or One in possession of the property by permission of another person; or An occupier i.e. a person claiming under the tenant or permission occupier The tenancy must have been terminated or the permission to occupy should have been withdrawn. There must be a request to the occupant to deliver up possession and such request must have been refused impliedly or otherwise. Application for recovery of possession can be made under section 24 of Maharashtra Rent Control Act, 1999 in respect of the premises which are given on licence after 1st October 1987. Such agreement must be in writing and duly stamped and registered as required under section 55 of Maharashtra Rent Control Act.

    Question List

    Q.7.  Whether the licensee of the premises of Co-operative Housing Society is Included in definition of License?
    Ans.  In the definition of License given S.7 (5), a person in occupation of premises of a Co-operative Housing Society as a licensee is also included. In such case licensor may be the Society itself or may be its member. When a license was given by the member, the member is the licensor and not the Society. Section 7(3) makes only the member the landlord but does not make the Society their landlords. The position of licensee of a member, Section 7(3) includes licensor member also, in the definition of landlord as the licensee, but does not make the society, landlord. The licensor members are not the tenants of the Society though the bye-laws and tenancy regulations of the society loosely describe them to be so. Therefore, there is no relationship of the landlord and tenant between the society and its member's licensees. On the termination of the member's interest in the flat, his licensee who has become tenant under this Act, cannot become direct tenant of the Society. The member cannot be held to be tenant of the Society under S.105 of the T. P. Act and Section 5(11) of the Act of (now S.7(15) of this Act). Therefore, member's licensee is not protected when an award for possession is obtained by the Society against the member. The award is equally binding on the licensee and he is liable to be removed under the C. P. Code, 0.21, rules 97 and 99. But where members licensee has become deemed tenant, member can only evict him under S.12 or S.13 of the Act of 1947 (now S.15 or S.16)

    Question List

    Q.8.  Which persons are excluded from the definition of License under Maharashtra Co-operative Societies Act 1960?
    Ans.  The clause "does not include a paying guest ...... institution" shows that the persons enumerated therein, though in occupation of the premises, and though may ordinarily be considered as licensees, however, for the purposes of this Act are not licensees. These persons are - A paying guest, A member of the family residing together A servant of the licensor, A persons conducting the business of the licensor A person having accommodation for rendering or carrying on medical or Para-medical service or activities on or near a nursing home, hospital or sanatorium. A person having accommodation in a hotel, lodging house, guest house, club; nursing home, hospital, sanatorium, dharmashala, home for widows, orphans or like premises of marriage or public hall or like premises place of amusement, or entertainment or like institution. Any premises as (1) belonging to or held (2) by an employee or his spouse (3) who is temporarily not occupying it, (4) on account of the exigencies of service or provision for residence attached to his or her post, see N.17 post, provided that he or she charges license fee for such premises, not exceeding standard rent and permitted increases and additional sum for services supplied with such premises. Any premises for conducting a canteen, crèche, dispensary or other services as amenities by any undertaking or institution.

    Question List

    Q.9.  What are the provisions regarding the payment of Stamp Duty on Agreement of Leave and License and on the Lease?
    Ans.  Articles 5 of schedule I of the Bombay Stamp Act provide stamp duty for agreements. The Stamp Duty payable under Article 5 (h) of the Schedule I of Bombay Stamp Act for agreement of Leave and License will be Rs.20/- as there is no specific provision as far as agreement of leave and license is concerned. Article 36 provides stamp duty for deed of lease. Agreement of Leave & License does not create any right in the immovable property. The deed of lease creates right in the property as lessee. The Leave and License Agreement is mere license or permission granted by the owner to guarantee. Section 52 of easement Act is clear on the point. Thus agreement of leave and license cannot be equated with deed of lease. 

    Question List

    Q.10.  Is the stamp duty is payable in respect of agreement of Leave & License executed under section 55 of Maharashtra Rent Control Act, 1999? What are the consequences if the agreement is not stamped and registered?
    Ans.  Bombay Stamp Act, 1958 is amended which has come into effect from 1st May 2001. According to amendment the stamp duty payable as under: - 

    LEAVE AND LICENCE AGREEMENT ( 1st May, 2001)
     
    Where the Leave and Licence Agreement fee or rent fixed or otherwise i)  For a period not exceeding one year without    any renewal clause  Rs.2000/-
    ii)  For a period exceeding one year but not  more than three years without  Rs.10,000/-
    iii) For a period years with or without any renewal clause;  The same duty as is Renewal clause leaviable on a lease under article 36 
    Where the leave and license agreement security deposit or money  advanced with or without license fee or rent fixed may be and in addition one percent of security deposit or money advanced or to be advanced  The same duty as is executed for     leviable under clause (a)(i) (ii)(iii) as the case 

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    Q.11. Can the Superintendent of Stamps refuse to entertain documents for registration on the ground that stamp duty is not paid in accordance with the ready reckoner?
    Ans.  Similar question came up for hearing and order before the Division Bench of the Mumbai High Court consisting of Justice B. P. Singh and Justice D.Y Chandrachud and in their Order dated 12th September 2001 in Writ Petition No.2027 of 2001 in the case of Practicing Valuers Association & ors. Vs. State of Maharashtra held that the State of Maharashtra will not refuse to entertain the document for registration on the ground that full stamp duty has not been paid in accordance with the ready reckoner. 

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        In case, one need further guidance please contact the Secretary, Flat Owners Association at address given below

    (MAHABALESHWAR MORJE)
    Gen. Secretary.


    23, Hamam Street, 3rd Floor , Above Quality Machine Tools , Fort , Mumbai - 400 023
    Tel : +91-22-22650284/22657291 , Fax: +91-22-22657291


    © Copyright 2002, The Flat Owner's Association, Mumbai.
    Updated On 27th March 2002