Section 71(3)(h) in The Maharashtra Value Added Tax Act, 2002
(h)any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamp Act, 1958 (Bombay10 of 1958) or the Indian Stamp Act, 1899 (II of 1899), to impound an insufficiently stamped document; or