You shouldn’t rely on a bare “deemed” NA approval to complete a gift or mutation to a Section-8 company. It’s legally risky and practically likely to be blocked by revenue officers or the Sub-Registrar unless you get clear, positive action or the Collector’s explicit/official confirmation.

Section 44(3) of the Maharashtra Land Revenue Code provides that if the Collector does nothing within the prescribed period the permission “shall be deemed to have been granted” — but that fiction operates only where the application is simply ignored, not where the Collector’s office has taken steps i.e., asked for documents, issued temporary NA, initiated enquiries.

Transfers of agricultural land to non-agriculturists (including companies) are separately regulated. The Tenancy / Agricultural-lands provisions.

A Section-8 company would ordinarily be treated as a non-agriculturist and therefore the transfer (gift) requires prior Collector sanction — registration without that sanction can be void/voidable. 

The Sub-Registrar may technically register a gift deed if the document is in order; however they also have a duty to verify titles/encumbrances and can withhold registration if there are prohibitory entries or uncertainty about requisite statutory permissions. Even if they register it, that deed may later be attacked if the Collector’s sanction/NA permission is absent or defective. 

If the Collector refuses to issue confirmation despite an apparent omission, consider filing a writ / declaratory petition in the High Court asking for direction/recognition (courts have in the past issued declarations where the facts show complete inaction). But note courts also examine whether the State actually proceeded with enquiries — the outcome is fact driven.

While Section 44 of the Maharashtra Land Revenue Code(MLRC) has provisions for deemed NA, this relates to the use change, not the transfer to a specific entity.

2)Pursue the mandatory Collector/Govt sanction for transfer to the Section 8 company concurrently with (or before) any NA application, as revenue officers and sub-registrars need this specific authorization to process the gift deed and mutation. 

In your case the legal position is as under:

Under Section 44 of the Maharashtra Land Revenue Code, 1966, an application for non-agricultural (NA) use of land is required to be decided by the Collector within ninety days from the date of acknowledgement of a complete application. If no order is passed within this statutory period, the permission is deemed to have been granted, subject to compliance with the prescribed conditions. This deemed NA permission is a valid statutory fiction, and courts in Maharashtra have consistently held that once the statutory period lapses, the authority loses the right to withhold permission and the applicant cannot be prejudiced by administrative inaction.

Despite this clear legal position, the practical approach of sub-registrars and revenue authorities in Maharashtra is restrictive. Sub-Registrars almost invariably insist on a written NA permission order and generally refuse to register gift deeds on the basis of deemed approval alone, owing to audit concerns and departmental accountability. Similarly, revenue officers processing mutation and 7/12 entries follow administrative circulars and, in the absence of a written NA order, are likely to keep mutation pending or reject it, particularly where the transferee is a non-agricultural entity such as a Section 8 company.

Accordingly, while it is legally permissible to proceed on the basis of deemed NA permission, and accordingly you can register a gift deed at the Sub-registrar's office and apply for mutation entry using deemed approval but it carries risk of administrative obstruction. The safest and most effective course is to first make a representation before the authorities and then approach the Bombay High Court seeking a declaration that the NA permission stands deemed granted and consequential directions to the Collector, Sub-Registrar, and revenue authorities, or alternatively to obtain a formal confirmation order from the Collector. Personal law has no bearing on the transaction, as the donor’s religion and the transferee’s status as a Section 8 company do not impose any legal restriction; the matter is governed entirely by land revenue and registration law.

, but the actual payment must be made in the name of one of the parties to the gift deed (the donor or the donee) for the instrument to be considered duly stamped. The firm can include this amount in their professional fees as a disbursement. 

• Under Section 44(3) of the Maharashtra Land Revenue Code and the 1969 Rules, if the Collector does not grant or refuse NA permission within 90 days of a complete application, NA permission is deemed to have been granted, but it remains subject to the Code and Rules, and in practice authorities usually insist on some written NA order / endorsement before acting on it.​

• Sub‑registrars and Talathi/Tehsildar staff are generally reluctant to accept “deemed permission” purely on your own interpretation; they typically look for either (a) a formal NA order, or (b) explicit endorsement from the Collector’s office that deemed NA has arisen, especially when a Section 8 company (non‑agriculturist) is taking agricultural land, which also triggers restrictions under the Bombay Tenancy and Agricultural Lands Act and Section 63‑type provisions.​

• A Section 8 company cannot usually receive agricultural land (even as a gift) from an agriculturist without prior Collector permission; so relying only on deemed NA, without any formal communication, may lead to refusal at the Sub‑registrar or later objections during mutation.​

• Stamp duty: The duty is legally borne by the party as per the Indian Stamp Act / State amendments or as agreed in the contract, but any person can physically pay it; a law firm can pay the duty on your behalf and recover the amount through its invoice, as long as the instrument is correctly stamped and there is no misrepresentation of consideration or parties.​

You may note that there is no legal bar in Maharashtra to a third party (including a law firm) paying stamp duty and registration charges on your behalf, even when the transaction is a gift of agricultural land to a Section 8 company, provided certain conditions are met.

Your real risk area is NOT stamp duty payment, but transfer of agricultural land to a non-agriculturist (Section 8 company), requirement of Collector’s prior sanction / NA permission.

The third-party payment of stamp duty will not cure defects relating to Section 63 permission, NA conversion issues.

However you may please note that Under the Maharashtra Stamp Act, 1958 the Stamp duty is a charge on the instrument, not on the person.

The Act does not mandate that only the donor or donee must physically pay the duty.

What matters is the  correct duty is paid, that the payment is made before or at execution.

The instrument reflects a lawful transaction

Therefore, payment by a third party is legally permissible.

Yes only if it doesn’t reply in 90 days same is applicable 

Under the Maharashtra Land Revenue Act, the provision relating to “deemed permission” operates only in a limited and technical sense. While the statute contemplates that if the Collector does not communicate a decision on an NA application within the prescribed period (commonly understood as 90 days from acknowledgment, subject to compliance with all formalities), permission may be deemed to have been granted, such deemed approval is essentially a legal fiction meant to protect the applicant from indefinite administrative delay. It does not automatically translate into a formal, enforceable, or readily recognisable NA order in the eyes of the registration or revenue machinery.

In practice, Sub-Registrars and revenue officers do not act merely on the basis of a presumed or deemed approval unless it is crystallised into a formal written order or at least supported by an explicit endorsement from the Collector’s office. Registration authorities are guided not only by statutory interpretation but also by departmental circulars, audit objections, and internal instructions. As a result, a gift deed presented for registration on the strength of “deemed NA permission” alone is very likely to be objected to or refused on the ground that there is no express NA order permitting transfer of the agricultural land for a non-agricultural or institutional purpose. Similarly, Talathi and Circle Officer offices generally refuse to certify mutation entries on 7/12 extracts unless a clear, written NA permission or conversion order is produced.

Therefore, while the concept of deemed approval may be legally arguable before a court, it is not a safe or reliable basis for completing registration and mutation administratively. If you attempt to proceed solely on the basis of deemed approval, you should be prepared for delays, objections, and possibly the need to approach higher revenue authorities or the High Court to compel acceptance. From a risk-management perspective, it is strongly advisable to wait for an express NA permission order or to obtain a specific written clarification or endorsement from the Collector confirming that NA permission is treated as granted due to lapse of time.

Regarding mutation, even if the gift deed were somehow registered, revenue authorities may still keep the mutation entry pending or mark it as disputed until NA compliance is clearly established. This would defeat the purpose of a clean transfer and may create long-term title complications for the Section 8 company.

As to the payment of stamp duty and registration charges, there is no legal prohibition on stamp duty being paid by a third party, including a law firm, on your behalf. Stamp duty is a tax on the instrument, not on the person paying it. Practically, the challan or e-payment can be made by any person, provided the document clearly records that the transaction is a gift by you and the consideration is not flowing from the donee. The professional fee arrangement between you and the law firm is a separate contractual matter. However, care must be taken that the gift deed itself does not suggest indirect consideration or reimbursement by the donee, as that could undermine the nature of the transaction as a genuine gift and may invite scrutiny from the stamp or income tax authorities.

In conclusion, although deemed NA permission exists in law, relying on it alone for registration and mutation is not advisable due to consistent administrative resistance. For a smooth, enforceable transfer, you should aim for a written NA permission or at least an official confirmation from the Collector’s office. Stamp duty may validly be paid by a third party on your behalf, but documentation must be carefully structured to preserve the character of the transaction as a gift.