JUDGMENT S.A. Bobde, J. 1. 1. The petitioner-Association has challenged Government Resolution dated 27.08.2009 issued by respondent no.2-Additional Chief Secretary (Forest), Government of Maharashtra and the Directions contained in letter dated 22.11.2009 issued by the Collector (Stamp), Chandrapur in pursuance of the Government Resolution and the further directions in pursuance thereof issued by the Dy. Inspector General of Registration & Deputy Controller of Stamps, Amravati, by which the stamp duty is sought to be recovered from the members of the petitioner-Association on the purchase of timber, firewood etc. under the Bombay Stamp Act, 1958. 2. The members of the petitioner-Association purchase timber and firewood from respondent nos. 3 to 6 in open auction or through tenders at various Timber Depots in the State of Maharashtra, after notices are issued in Newspapers announcing the auction of timber, firewood at a particular date and time on a particular depot. After the bid is accepted, a document called “bid sheet” is drawn specifying therein the description and quantity of the timber purchased together with the sale prices. The bid sheet is then immediately signed by the purchaser and the officer of the Forest Department conducting the auction sale. Upon payment of entire sale price together with VAT, Forest Development Tax and Income Tax, the respondent-Forest Department issues a delivery memo on the basis of which the timber is transported out of the Depot. 3. Admittedly, till 27.08.2009, the respondent did not make any demands for stamp duty. However, in pursuance of the impugned resolution dated 27.08.2009, the respondent amended the condition of sale of timber in the depots by inserting the paragraphs 12A and 13A of the earlier administration order and the Forest Officers conducting sales on behalf of respondent no.1, 2, 3 and 6 started insisting on payment of stamp duty on full amount of sale particulars within seven days from the date of auction or communication of acceptance of the bid failing which the purchases were informed they would be charged interest at the rate of 18%. Clause 12A, which was introduced in the earlier Government Resolution for the purposes of imposition of Stamp Duty by Government Resolution dated 27.08.2009, reads as follows: “12(A) ¼ of the sale price along with “Stamp duties on full amount of sale price in accordance with the provisions of The Bombay Stamp Act, 1958 as amended from time to time and in force the time being” and the proportionate amount of Forest Department tax as per Maharashtra Forest Development (Tax on sale of Forest produce by Government or Forest Development Corporation) (Continuance) act, 1983 within seven days from the date of auction/date of communication of acceptance by the competent authority as the case may be Provided however, that if the Auction Purchaser makes payment of the said ¼ sale price along with the proportionate amount of the Forest Development Tax and duties on full amount at any time thereafter but before the expiry of further twenty three days then he shall have to pay therewith interest thereon at the rate of 18% per annum from the date of auction/date of communication of acceptance by Competent Authority as the case may be till payment is realized” The question raised in the petition is, therefore, whether the respondent-Forest Department is entitled to charge stamp duty on the sale of forest products from the forest depots. 4. Mr. Parchure, the learned counsel for the petitioners, submitted that no stamp duty is leviable on the transaction of the purchase of timber from the forest depots of the respondents in view of exemption from payment of said duty vide Notification dated 08.01.1941 issued in exercise of powers under clause (a) of Section 9 of the Indian Stamp Act, 1899 and continued thereafter. 5. Mrs. Dangre, the learned Addl. Government pleader for the State, however, submitted that the Notification dated 08.01.1941, relied upon by the petitioner is of no consequence and is repealed on the enactment of the Bombay Stamp Act, 1958 vide Section 76 and, therefore, the stamp duty is clearly leviable on the transaction of purchase and removal of timber, firewood etc. from the Forest Depots. The first question that arises is; whether the transactions in question were exempted under the provisions of the Indian Stamp Act 1899 then applicable in the State of Bombay and the statutory Notification published in the Bombay Government Gazette on 08.01.1941 Part IVA page nos. from the Forest Depots. The first question that arises is; whether the transactions in question were exempted under the provisions of the Indian Stamp Act 1899 then applicable in the State of Bombay and the statutory Notification published in the Bombay Government Gazette on 08.01.1941 Part IVA page nos. 5 to 14-under the statutory powers conferred by clause (a) of Section 9 of the Indian Stamp Act, 1899 (II of 1899). Part-C of the said Notification provides for exemption in respect of Forest Department. Clause 15 contained in Part-C exempts the following instruments. “15. Instrument in the nature of a conveyance by the Government of standing trees or any other forest produce in a forest vesting in the Crown: and also the following instruments: (i) Agreement for the felling, conversion, collection and transport of forest produce; (ii) Agreement for the felling, collection, removal and purchase of timber, firewood, etc. (iii) Agreement for the collection, removal and purchase of minor forest produce; (iv) Agreement for the cutting, removal and purchase of grass; (v)..... (vi)..... (vii)..... (viii)..... (ix)..... (x)..... (xi)..... (xii)..... From sub clause (ii) it is clear that the agreement in respect of a transaction for felling, collection, removal and purchase of timber, firewood etc. is exempted from duties chargeable under the Indian Stamp Act, 1899 in respect of the instruments specified therein i.e. the said agreement. 6. It was, however, contended by Mrs. Dangre, the learned Addl. Government Pleader, that the exemption relied upon by the petitioners is no longer valid since it is not an exemption made in exercise of powers under the Bombay Stamp Act, 1958 originally enacted by the State of Bombay and later extended to the whole of the State of Maharashtra. This contention can only be considered and accepted, if the Notifications issued under the Indian Stamp Act, 1899 have been repealed by mere enactment of the Bombay Stamp Act, 1958 or whether the latter Act saves the Notification issued under the earlier law. 7. It is necessary to consider Section 76 of the Bombay Stamp Act, 1958, which reads as follows: 76. 7. It is necessary to consider Section 76 of the Bombay Stamp Act, 1958, which reads as follows: 76. Repeal of enactments:(1) The enactments specified in column 3 of Schedule II hereto annexed shall be repealed in the manner and to the extent specified in column 4 thereof: Provided that, the repeal hereby made shall not affect-9 (i) any right, title, obligation or liability already acquired, accrued or incurred or anything done or suffered; (ii) any legal proceeding or remedy in respect of any such right, title obligation or liability; Under the provisions of the enactments hereby repealed and any such proceeding may be instituted, continued and disposed of and any such remedy may be enforced as if this Act had not been passed. (2) Any appointment, notification, notice, order, rule or form made or issued under the provisions of this Act, in so far as such appointment, notification, notice, order, rule or form is not inconsistent with the provisions of this Act and shall continue in force, unless and until it is superseded by an appointment, notification, notice, order rule or form made or issued under this Act. (3) All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twentyfive naye paise or, as the case may be, multiples thereof and valid accordingly.” Sub Section (1) above repeals the enactment specified in column (3) of Schedule II of the Act. The relevant entry in Schedule II reads as follows: SCHEDULE II ENACTMENTS REPEALED (SEE SECTION 76) Year No Enactments Extent of Repeal 1899 The Indian Stamp Act, 1899, in its application to the pre-Reorganisation State of Bombay, excluding the transferred territories and to the Vidarbha Region and the Kutch Area of the State of Bombay. The whole except in so far as it relates to documents specified in entry 91 of List I in the Seventh Schedule to the Constitution of India The Indian Stamp Act, in its application to the Vidarbha region stands repealed. The next question that needs to be considered is what the Legislature intended to provide in respect of Notifications issued under the repealed enactments. This can be gathered from Sub Section (2) above, which in term, continues the notifications in force and the instruments mentioned until they are superseded by an appropriate Notification under the Bombay Stamp Act, 1958. The next question that needs to be considered is what the Legislature intended to provide in respect of Notifications issued under the repealed enactments. This can be gathered from Sub Section (2) above, which in term, continues the notifications in force and the instruments mentioned until they are superseded by an appropriate Notification under the Bombay Stamp Act, 1958. Admittedly, no Notification is issued under the Bombay Stamp Act, 1958 by which the Notification dated 08.01.1941 issued under the Indian Stamp Act, 1899 on which the petitioners rely; has been suspended. It is contended by Mrs. Dangre, the learned Addl. Government Pleader, that the Notification exempting the agreement in question under the Indian Stamp Act is inconsistent with the provisions of the Bombay Stamp Act and, therefore, is not saved by Sub Section (2), which provides that any such Notification shall be deemed to have been made or issued under the provisions of this Act, in so far as such Notification is not inconsistent with the provisions of this Act. 8. Mrs. Dangre, the learned Addl. Government Pleader further contended that the exemption Notification under the Indian Stamp Act, must be taken to be inconsistent with the Bombay Stamp Act since the Bombay Stamp Act repeals the very Act under which it is issued. There is no merit in this contention since the intent and purport of Sub Section (2) is precisely to continue the Notification issued under the repealed enactment and to ensure continuity. Such Notification can only be superseded by a Notification issued under the Bombay Stamps Act. The inconsistency contemplated by Sub Section (2) of Section 76 is an inconsistency of such a nature, which would make the existence of Notification inconsistent with a specific provision of this Act. There is nothing inconsistent about an exemption notification, which is common to both Acts, the repealed as well as the newly enacted. 9. It was pointed to us that the respondents 4 and 5 have directed the concerned officers to recover stamp duty by asking the purchasers to deposit it in the State Bank of India Treasury by way of Challan; which can only be done by cash or Demand Draft. 9. It was pointed to us that the respondents 4 and 5 have directed the concerned officers to recover stamp duty by asking the purchasers to deposit it in the State Bank of India Treasury by way of Challan; which can only be done by cash or Demand Draft. Since, we have held that the stamp duty is not chargeable on the transaction in question, it is not necessary to decide whether stamp duty can be recovered by demanding that it be deposited in the Treasury or the State Bank of India. 10. In the result the petition is allowed. We hold that no stamp duty is payable on the purchase of timber/wooden logs, fire wood etc. from the Forest Department of the State Government and the Forest Development Corporation of Maharashtra Limited. The Government Resolution dated 27.08.2009 issued by respondent no.2, together with directions contained in letter dated 22.11.2009 issued by respondent no.4 and letters dated 02.12.2009 and 03.12.2009 issued by respondent no. 5 are hereby quashed and set aside. Respondent nos. 1 to 6 are directed to forthwith refund all the amount of money recovered from the members of the petitioners-Association upon proof of payment on account of Stamp Duty on the aforesaid transactions in pursuance of the Government Resolution dated 27.08.2009 issued by respondent no. 2. Rule made absolute in the above terms. No order as to costs.