Exclusion of Stamp Duty Adjudication Period in Computing Limitation for Document Registration

sketch of the Bombay High Court
Case
KALPATARU GARDENS LIMITED v. THE STATE OF MAHARASHTRA THROUGH THE PRINCIPAL SECRETARY REVENUE AND FOREST DEPT. (Bombay High Court, 29-09-2026)
Law
Constitution of India, Registration Act, Maharashtra Stamp Act.

Highlights of the Judgment:

  • Interpretation of limitation periods for document registration under Sections 23 and 25 of the Registration Act, 1908.
  • Exclusion of time spent in statutory stamp duty adjudication before the Collector of Stamps from limitation computation.
  • Application of the equitable maxims Actus curiae neminem gravabit and Lex non cogit ad impossibilia.
  • Supreme Court precedent analysis regarding impossibility of performance and prejudice caused by official delay.
  • Mandate that administrative delays cannot defeat substantive statutory rights to register property documents.