Maharashtra Stamp Act, 1948, ,S. 41: Endorsement of instruments on which duty has been paid – Development agreement – Alternative accommodation – Re development – Reference to re-development and homes is to be read to include garages, galas, commercial and industrial use and every form of society re-development – No stamp duty on permanent accommodation agreement(PAAA) , if the development agreement is stamped – Findings are not limited to the facts of the present cases only . [ S. 34, 39, 40 ]