GOVERNMENT OF PUNJAB

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 12^th October, 1983

No. G. S. R. 85/C.A. 2/1899/Ss. 47-A amd 75/83:

In exercise of the powers conferred by sections 47-A and 75 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), the President of India is pleased to make the following rules, namely :-

1. Short Title:

These rules may be called the Punjab Stamp (dealing of under-valued Instruments) Rules, 1983.

2. Definitions:

In these rules, unless the context otherwise requires:-

(a) “Act” means the Indian Stamp Act, 1899 (Central Act No. 2 of 1899);

(b) “authorised agent” means a person duly authorised by written authority under the hand of his principal to act on his behalf;

(d) “Registering Officer” means the Registering Officer appointed under the Registration Act, 1908 (Central Act, 16 of 1908); and

(e) “Section” means a section of the Act.

3. Reference to Collector on instruments under-valued:

The Registering Officer while referring an instruments to the Collector under sub-section (1) of section 47-A shall state clearly the facts and circumstances that caused the Registering Officer to come to the conclusion that the value of the property or the consideration, as the case may be has not been truly set forth in the instrument.

4. Assessment of duty:

(1) On receipt of reference under sub-section (1) of section 47-A the Collector shall serve on the person liable to pay the duty a notice in Form 1, requiring him on a date and at a place to be specified there in either to attend in person or through an authorised agent and to produce or to cause to be produced any evidence on which such person may rely in his support.

(2) The Collector, after taking such evidence as the person liable to pay the duty may produce and after making such enquiry as he may deem proper, shall determine the value of the property or the consideration, as the case may be, and assess the amount of deficit duty recoverable from such person.

(3) If the person liable to pay the duty fails to attend in response to the notice served under sub-rule (1), the Collector shall proceed ex-parte and assess the deficient amount of duty, if any, to the best of his judgment.

5. Recovery of duty:

(1) The Collector shall issue a notice in Form 2 to the person liable to pay duty directing him to pay into Government Treasury the deficient amount of duty and furnish a copy of receipted challan showing the payment of such amount of duty by such date as may be specified in the said notice;

Provided that the date to be specified in the notice shall not be less than a thirty days from the date of service of such notice;

Provided further that the Collector may, for reasons to be recorded, in writing extend the date of such payment;

Provided further that when a person has presented an appeal under sub-section (4) of section 47-A the Collector may treat such person as not being in default so long as the appeal remains pending.

(2) A person making payment in compliance with a notice issued under sub-rule (1) shall be deemed to have made the payment and the challan from the Government Treasury shall constitute a good and sufficient discharge of liability of such person and the Collector shall, in such a case make an endorsement on the instrument to the effect that the stamp duty has been duly paid.

(3) the deficient amount of stamp duty which remains unpaid after the date specified in the notice issued under the sub-rule (1) or on the expiry of the date extended subsequently, shall be recoverable in the manner provided under section 48.

6. Maintenance of Register:

The reference received by the Collector under sub-section (1) of section 47-A and dealt within accordance with the provision of these rules shall be entered in a register to be maintained in Form 3.

7. Communication of order:

(1) the Collector shall send a copy of the final order passed by him to be Registering Officer concerned along with the instrument, which was referred to him under sub-section (1) of section 47-A.

(2) On receipt of order under sub-rule (1), the Registering Officer shall enter the particulars of the case in a register to be maintained by him in Form 4.

8. Appeal:

The Memorandum of appeal preferred under sub-section (4) of section 47-A shall be signed by the appellant or his authorised agent and may be presented in person or through his authorised agent in the Court of the District Judge.

9. Summary rejection of appeal:

The District Judge may reject an appeal summarily in case the appeal in not preferred in time or the Memorandum of appeal is not prepared or presented in accordance with the provisions of these rules, or for other reasons to be recorded in writing :

Provided that before an order rejecting an appeal is passed the appellant shall be given a reasonable opportunity of being heard.

10. Hearing of appeal:

(1) If the appeal is not summarily rejected under rule 10, the appellate authority shall fix a day and place for hearing the appeal and may from time to time adjourn the hearing.

(2) The appellate authority may before disposing of any appeal make such further enquiry as it may think fir or cause further enquiry to be made by the Collector.

(3) The appellate authority shall not enhance the assessment unless the appellant has a reasonable opportunity of showing cause against such enhancement.

(4) If the order on appeal is likely to affect adversely any person other than the appellant, such other person shall also be given as reasonable opportunity of being heard before passing such an order.

11. Hearing in the absence of parties:

(1) If on the date fixed for hearing of appeal or on any other date to which the hearing may be adjourned, the appellant does not appear either in person or judge by his authorised agent, the District Judge may dismiss the appeal or may decide it on merits.

(2) When the hearing of an appeal is completed, the District Judge shall pass his order, in writing, under his seal.

12. Order on appeal to be communicated to the officer concerned:

A copy of the order on appeal shall be sent to the Collector whose order forms the subject matter of appeal.

FORM 1

Notice [See sub-rule (1) of rule 4]

Shri ––––––––––––––––––––––––––Son of––––––––––––––––

Village–––––––––––––––––––––––––––––––––Post office–––––––––––––

Tehsil –––––––––––––––––––––––––––––––––––and District––––––––––

Whereas it is alleged that instrument of ––––––––––––––––––––––Relating to–––––––––––––––––––––of property situated in the village –––––––––––––––––––Thana –––––––––––––––––– which purports to have been executed by you on–––––––––––––––and registered in the office of the registering officer of –––––––––––––––on––––––––––––on a lesser valuation of property, you are hereby directed to appear before the undersigned in person) or by a duly authorised agent on the ––––––––––––day of––––––––––––– 19––––at–––––––in the forenoon to answer the claim and as the date fixed for you appearance is appointed for the final disposal of the case, you must be prepared to produce on that day all witness upon whose evidence and all the records and documents upon which you rely in support of your evidence.

Take notice that in default of your appearance on the day before mentioned, the case will be heard and determined in your absence.

Given under my hand and the seal of the court this the––––––––––day of–––––––––––––––––––––––––––––––––––––––––––––––––––.

Office seal

Signature__________

COLLECTOR

__________District

Place______________

Date________

FORM 2

[See sub-rule (1) of rule 5]

Notice

Shri ______________ son of ______________ Village ___________ Post office ______________ Tehsil ____________ and District____________

1. Take notice that a sum of Rs. _____________ has been determined as the deficit amount of duty payable by you under section 47-A of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899).

2. You are required to pay the above amount into the Government Treasury at _______________ under the head “230—Stamps-Non-Judicial-Sale of other non-Judicial Stamps-Impressed Stamps” on or before _____________ and to produce necessary receipted copy of challan in proof of payment before undersigned not later than ____________ failing which the said sum of Rs. _______________ will be recovered from you in the manner as provided in section 48 of the said Act.

3. If you are dissatisfied with my order you may present an appeal to the District Judge within 30 days from the date of receipt by you of the said order.

Office seal

Signature__________

COLLECTOR

__________District

Place______________

Date________

FORM 3

(See rule 6)

Sl.No.

Date of receipt of the instrument in the Collector’s office

Designation of officer forwarding the instrument

Nature of Instrument

Value of Transaction

Date of Instrument

Name of Executant

Date of order

Rs.

					From	To
1	2		3		4	5		6		7		8		9
										Rs.

Name of the instrument and the volume in which registered		Date on which instrument was sent to Collector		Date on which instrument was received back from the Collector			Stamp deter-mined		Date on which notice was issued to the party for return of instrument to him		Date of return of instrument		Remarks
10		11		12			13		14		15		16

B. B. MAHAJAN

Financial Commissioner, Revenue

And Secretary to Government of Punjab,

Department of Revenue and Rehabilitation

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

Order

The 29^th November, 1983

No.S. O. 75/C. A. 2/1899/S. 9/83:

In exercise of the powers conferred by clause (a) of sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling him in this behalf, the President of India is pleased to remit, with effect from the date of publication of this Order in the Official Gazette, the duty chargeable under the aforesaid Act on the mortgage deeds without possession, executed by the persons belonging to weaker sections with annual income of less than three thousand and six hundred rupees for securing loan not exceeding five thousand rupees from any commercial or banking institutions for the purpose of the Differential Rate of Interest Scheme, Small Loans to Artisans, Cottage and Small Industries.

B. B. MAHAJAN

Financial Commissioner Revenue and

Secretary to Government, Punjab,

Department of Revenue and Rehabilitation

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

(REGISTRATION)

Notification

The 29^th November, 1983

No. S. O. 76/C.A. 16/1908/Ss. 78 and 79/Amd./83:

In exercise of the powers conferred by sections 78 and 79 of the Registration Act, 1908 (Central Act No. XVI of 1908), and all other powers enabling him in this behalf, the President of India is pleased to make the following amendment in the Government of Punjab, Department of Revenue (Registration), Notification No. S. O. 25/C.A. 16/1908/Ss. 78-79/80/6056, dated the 15^th April, 1980, namely :-

AMENDMENT

In the said notification, under the head “TABLE OF REGISTRATION FEES”, after the existing provisos to Article-I, the following proviso shall be added, namely :-

“Provided further that no registration fee shall be chargeable on the mortgage deed without possession executed by the persons belonging to weaker sections with annual income of less than three thousand and six hundred rupees for securing loan not exceeding five thousand rupees from any commercial or banking institutions for the purpose of the Differential Rate of Interest Scheme, Small Loans to Artisans, Cottage and Small Industries.”

B. M. MAHAJAN

Financial Commissioner, Revenue and Secretary to

Government, Punjab, Department of Revenue and Rehabilitation

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

(REGISTRATION)

Notification

The 12^th January, 1984

No. S. O./C.A. 16/1908/Ss. 78 and 79/Amd./84:

In exercise of the powers conferred by sections 78 and 79 of the Registration Act, 1908 (Central Act No. XVI of 1908), and all other powers enabling him in this behalf, the President of India is pleased to make the following amendment in the Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification No. S.O. 25/C.A. 10/1908/Ss. 78 and 79/80/6056, dated the 15^th April 1980, namely :-

Order

The 6^th April, 1984

No.S. O. 33/C. A. 16/Ss. 78 and 79/Amd./84:

In exercise of the powers conferred by sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908) and all powers enabling him in this behalf, the President of India is pleased to make the following amendment in the Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification No. S. O. 25/C. A. 16/1908/Ss. 78-79/80/6056, dated the 15^th April, 1980, namely:-

AMENDMENT

In the said notification, under the heading “Table of Registration Fees”, after the existing provisos to Article I, the following proviso shall be added, namely:-

“Provided further that no registration fee shall be chargeable on any deed of mortgage without possession, executed by a Member of the Punjab Legislative Assembly in favour of the Government for securing the repayment of advance received by him from the Government for the purpose of constructing or purchasing a dwelling house or for purchasing a motor car for his own use.”

B. B. MAHAJAN

Financial Commissioner, Revenue and

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

(STAMPS)

Order

The 17^th August, 1984

No. S. O. 59/C. A. 2/1899/ S. 9/84

In exercise of the powers conferred by clause (b) of sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling him in this behalf, the President of India is pleased to allow the Incorporated companies and other bodies corporate to consolidate with the prior approval of the Government of Punjab in the Department of Revenue and Rehabilitation the, stamp duty chargeable on debenture certificates to be issued to the debenture holders by such companies and bodies corporate and to deposit the consolidated amount of such duty in the Government Treasuries under the sub-heads “Debentures Certificate”, below the Major Head or Sub-Major or Minor Head “030—Stamps and Registration Fees—C-Stamps—Non-Judicial—(c)—other Receipts” and to endorse each debenture certificates, with the words “Consolidated Stamp Duty Paid” after depositing the consolidated stamp duty.

B. B. MAHAJAN

Financial Commissioner, Revenue and

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 5^th September, 1984

No.G. S. R. 79/C.A. 2/1899/Ss. 47-A/Amd./(1)/84:

In exercise of the powers conferred by sections 47-A and 75 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling him in this behalf to amend the Punjab Stamp (Dealing of Under-Valued Instruments) Rules, 1983 namely:-

1. These rules may be called the Punjab Stamp (Dealing of Under-Valued Instruments) (First Amendment) Rules, 1984.

2. In the Punjab Stamp (Dealing of Under-Valued Instruments) Rules, 1983 (hereinafter referred to as the said rules), in rule 10, in sub-rule (1) for the word and figures “rule 10” the word and figure “rule 9” shall be substituted.

1. In the said rules, in Form 2, in paragraph 2, for the figures and words “230 Stamps—Non-Judicial—Sale of other Non-Judicial Stamp—Impressed Stamps” the following shall be substituted, namely:-

“030—Stamps and Registration—(C) Stamps—Non-Judicial

B. B. MAHAJAN

Financial Commissioner, Revenue and

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation