Law relating to section - 51 of Rajasthan Stamp Act, 1998

Collector (Stamp) can issue notice under section 51  of Rajasthan Stamp Act, 1998 only after giving the proper opportunity to the all parties. Stamp duty is payable on the date of registry or registration not on the date of agreement. 

 

O.P. SHEORAN & ASSOCIATES

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Supreme Court of India

State Of Rajasthan & Ors vs M/S Khandaka Jain Jewellers on 16 November, 2007

Author: A Mathur

Bench: A.K. Mathur, Markandey Katju

CASE NO.:

Appeal (civil) 5273 of 2007

PETITIONER:

STATE OF RAJASTHAN & ORS

RESPONDENT:

M/S KHANDAKA JAIN JEWELLERS

DATE OF JUDGMENT: 16/11/2007

BENCH:

A.K. MATHUR & MARKANDEY KATJU

JUDGMENT:

J U D G M E N T CIVIL APPEAL NO. 5273 OF 2007 [Arising out of S.L.P.(C) No.19439 of 2006]

A.K. MATHUR, J.

1. Leave granted.

2. This appeal is directed against the judgment dated 23.11.2005 passed by the Division Bench of the

High Court of Judicature for Rajasthan at Jaipur Bench, Jaipur in SBCWP No. 133/1997 and DBCSA

No. 427/2002 whereby the division bench has affirmed the order of the learned Single Judge.

3. Brief facts which are necessary for the disposal of this appeal are as under:

The S.B. Civil writ petition No. 133/97 was filed by M/s Khandaka Jain Jewellers, petitioner

(respondent herein) in the High Court of Judicature for Rajasthan, Jaipur Bench, Jaipur who prayed

that a direction may be issued to the respondent Nos. 2&3 to register the sale deeds sent by the

Court of additional district Judge No. 1, Jaipur city in execution application No. 15/94 and 16/94

and to send back the same to the Court immediately after registration. It was also prayed that the

respondents may be directed to register the sale deeds on the stamps on which it is executed by the

executing court and not to charge more stamp duty from respondent (herein). It was further prayed

to quash and set aside the proceedings taken under Section 47A(2) of the Stamps Act, 1952 in case

No. 442/95 and 443/95 on 4th March, 1997 for determination of the valuation of the sale deed for

registration. The respondent is a registered firm and it entered into two agreements for purchase of

properties with Shri Prem Chand Ajmera, resident of 2148, Haldiyon Ka Rasta Jaipur by one

agreement dated 20th October, 1983. The property was agreed to be purchased for a sum of Rs.

1,41,000/- out of which Rs. 20,000/- were paid at the time of the agreement. As the vendor failed to

comply with the terms of the agreement, the respondent vendee filed a suit for specific performance

of the contract in the Court of district Judge, Jaipur city which was later on transferred to the Court

of additional district Judge No.1, Jaipur city under registration No. 216/86. The suit was decreed by

State Of Rajasthan & Ors vs M/S Khandaka Jain Jewellers on 16 November, 2007

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the Judgment and decree dated 2nd February,1994. In pursuance of the said decree, the respondent

firm deposited an amount of Rs. 1,21,000/- in the Court on 9th May, 1994. Since the vendor did not

execute the sale deed, therefore, the respondent firm filed the execution application No. 16/90

before the Court of additional district Judge No. 1, Jaipur city.

In another agreement dated 20TH October, 1983 the vendor Premchand agreed to sell a portion of

property for a sum of Rs. 50,000/- out of which Rs. 10,000/- was paid at the time of agreement. The

respondent firm purchased the stamp papers and got the sale deed typed. In this case also the

vendor failed to fulfill the condition of agreement and to execute the sale deed. Consequently, the

respondent firm filed another suit for specific performance of the contract in the Court of district

Judge, Jaipur city. It was also transferred to the court of additional district Judge No. 1, Jaipur city

under registration No. 151/91. The suit was decreed vide judgment and decree dated 2nd February,

1994 and the respondent firm was directed to deposit the remaining amount of Rs. 40,000/- and

the judgment debtor would execute the sale deed. If the judgment debtor fails to comply with the

decree, the decree holder would be entitled to get the sale deed registered and to get the possession.

In compliance of the judgment and decree passed by the Court, the respondent firm deposited an

amount of Rs. 40,000/- in the court but the judgment debtor did not execute the sale deed. The

execution application No. 15/94 was filed before the Court of additional district Judge No. 1, Jaipur

city. Both these applications No. 15/94 and 16/94 were taken up by the executing court and the

respondent firm was directed to submit the stamp papers for the execution of the two sale deeds.

The stamp papers for a sum of Rs.14,100/- and Rs. 5,000/- for execution of the sale deeds in respect

of properties purchased for a sum of Rs. 1,41,000/- and Rs. 50,000/- respectively, were submitted

by the respondent firm. The learned executing court executed the sale deeds and sent the same on

17th March, 1995 for registration before the Sub- registrar, Registration Department, Collectorate

Bani Park, Jaipur. The Sub-Registrar exercising its powers under Section 47A(1) of the Stamp Act

sent these two sale deeds to Collector (Stamps) Jaipur for determining the market value and to

assess the charge of the stamp duty. The Collector (stamps) registered these two cases No. 442/95

and 443/95 of the respondent firm and passed the order dated 5th March, 1997. In case No. 442/95

he assessed value of the property as Rs. 5,60,000/- and deficient stamp duty was raised to the

extent of Rs. 41,900/- and deficient registration fees as Rs 1500/- and he also levied the penalty of

Rs. 1000/-. Thus, the total amount against the respondent firm raised was Rs. 44,400/-. In the

second case No. 443/95 he assessed value of the property as Rs. 3,87,580/- and deficient stamp duty

to the extent of Rs. 33,758/- and deficient registration fees as Rs. 1500/- and the penalty of Rs.

1000/-. Thus the total amount directed to be recovered from the respondent firm was Rs. 36,258/-.

The respondent firm filed writ petition challenging both these orders and the contention of the

respondent firm was that the valuation of the property should be taken when the agreement of sale

deed was executed, and not at the time of the registration of the sale deed. The learned Single Judge

relying on the judgment in the case of Sub Registrat, Kodad Town and Mandal v. Amaranaini China

Venkat Rao and Others reported in AIR 1998 Andhra Pradesh 252 allowed the writ petition and

observed that since the vendor backed out and did not execute the sale deed of the property in

pursuance of the agreement on 20th October, 1983 therefore, the respondent firm filed a suit for

specific performance of contract in 1986 and the suit was decreed. The respondent firm was ready

and willing to pay the amount, and therefore, it was not his fault. The same was the position

regarding the second suit which was filed in 1991. The learned Judge after considering the matter

State Of Rajasthan & Ors vs M/S Khandaka Jain Jewellers on 16 November, 2007

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directed to set aside both the orders and held that for the purpose of charging stamp duty, etc, the

relevant date for assessment of the market value shall be the date on which the suit for specific

performance of the agreement to sale was filed. Consequently the order dated 4th March, 1997

(Annexure 5 & 6) was quashed and the authorities were directed to pass a fresh order regarding the

market value of the property in question for the purpose of levy of the stamp duty as on the date of

filing of the suit and also directed to undertake this exercise keeping in view the observation of the

judgment within a period of one month from the date of receipt of the certified copy of the order

after notice to respondent firm.

4. Aggrieved against this order, an appeal was preferred before the Division Bench of the Rajasthan

High Court at Jaipur Bench and the Division Bench affirmed the order of the learned single Judge.

Aggrieved against the order of the Division Bench, the present appeal was preferred by the State of

Rajasthan & Ors., appellants herein.

5. We have heard learned counsel for the parties and perused the records.

6. The question is whether the valuation should be assessed on the market rate prevailing at the time

of registration of the sale deed or when the parties entered into agreement to sell.

7. Learned counsel for the State has submitted that the Stamp Act is a taxing statute and a taxing

statute has to be construed strictly. Whatsoever may have been the consideration for the vendor not

to get the sale deed executed is a matter between both the parties, but when the matter is before the

registering Authority the registering Authority has to see the valuation of the property at the market

rate at the time of the registration as per Section 17 of the Act. Therefore, a notice under Section 47A

of the (Rajasthan Amendment) Stamp Duty Act was given and proper valuation was determined for

registration. As against this, the learned counsel for the respondent submitted that Section 3 of the

Act is a charging section. The registering authority has to see the instrument and the consideration

mentioned therein for payment of duty as per Section 27 of the Act. If he finds it undervalued then

he can hold an inquiry with regard to market value which was prevailing at the time of agreement to

sell.

8. In order to appreciate the controversy involved in the matter, it is necessary to reproduce the

relevant provisions of the Stamp Act which are as under:

Section 2(12) of the Act reads as under:

"(12) "Executed", and "execution", used with reference to instruments, mean "signed" and

"signature"."

Section 3 of the Act reads as under:

"3. Instruments chargeable with duty - Subject to the provisions of this Act and the exemptions

contained in Schedule I, the following instruments shall be chargeable with duty of the amount

indicated in that Schedule as the proper duty therefore, respectively, that is to say 

State Of Rajasthan & Ors vs M/S Khandaka Jain Jewellers on 16 November, 2007

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(a) every instrument mentioned in that Schedule which, not having been previously executed by any

person, is executed in (India) on or after the first day of July, 1899;

(b) every bill of exchange payable otherwise than on demand or promissory note drawn or made out

of India on or after that day and accepted or paid, or presented for acceptance or payment, or

endorsed, transferred or otherwise negotiated, in India; and

(c) every instrument (other than a bill exchange or promissory note) mentioned in that Schedule,

which, not having been previously executed by any person, is executed out of India on or after that

day relates to any property situate, or to any matter or thing done or to be done, in India and is

received in India:

Provided that no duty shall be chargeable in respect of-

(1) any instrument executed by, or on behalf of, or in favour of, the Government in cases where, but

for this exemption, the Government would be liable to pay the duty chargeable in respect of such

instrument;

(2) any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage

or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel,

registered under the Merchant Shipping Act, 1894, or under Act 19 of 1938, or the Indian

Registration of Ships Act, 1841 (10 of 1841) as amended by subsequent Acts.

(3) Any instrument executed, by or on behalf of, or in favour of the Developer, or Unit or in

connection with the carrying out of purposes of the Special Economic Zone.

 "

Section 17 of the Act reads as under:

"17. Instruments executed in India  All instrument chargeable with duty and executed by any

person in India shall be stamped before or at the time of execution."

Section 27 of the Act reads as under:

"27.Facts affecting duty to be set forth in instrument.- The consideration (if any) and all other facts

and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty

with which it is chargeable, shall be fully and truly set forth therein."

Section 47-A inserted by Rajasthan(Amendment) State Stamp Act reads as under:

"S.47-A Instruments under-valued, how to be valued  (1) Notwithstanding anything contained in

the Registration Act, 1908 (Central Act XVI of 1908) and the rules made thereunder as in force in

Rajasthan where in the case of any instrument relating to an immovable property chargeable with

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an ad valorem duty on the market value of the property as set forth in the instrument, the

registering officer has, while registering the instruments, reason to believe that the market value of

the property has not been truly set forth in the instrument, he may either before or after registering

the instrument, send it in original to the Collector for determination of the market-value and to

assess and charge the duty in conformity with such determination together with a penalty not

exceeding ten-times the deficient stamp duty chargeable and surcharge, if any, payable on such

instrument.

(2) On receipt of the instrument under subsection(

1), the Collector shall, after giving the parties a reasonable opportunity of being heard and

after holding an enquiry in the prescribed manner determine the market-value and the duty

including penalty and surcharge, if any, payable thereon; and if the amount of duty including

penalty and surcharge, if any, already paid, is deficient, the deficient amount shall be payable by the

person liable to pay the duty including penalty and surcharge, if any.

(2-A) Where it appears to a person having by law or consent of parties authority to receive evidence

or a person in charge of a public office, during the course of inspection or otherwise, except an

officer of a police, that an instrument is undervalued, such person shall forthwith make a reference

to the Collector in that matter.

(3)The Collector may, suo motu, or on a reference made under sub-section (2-A) call for and

examine any instrument not referred to him under sub- section (1), from any person referred to in

sub- section (2-A) or the executant or any other person for the purpose of satisfying himself as to the

correctness of the market-value of such property has not been truly set forth in the instrument, he

may determine in accordance with the procedure provided in sub-section(2), the market-value and

the amount of stamp duty together with a penalty not exceeding ten times the deficient stamp duty

chargeable on it, which shall be payable by the person liable to pay the stamp duty and penalty.

(4)Where for any reason the original document called for by the Collector under sub-section(3) is

not produced or cannot be produced, the Collector may after recording the reasons for its

non-production call for a certified copy of the entries of the document from the registering officer

concerned and exercise the powers conferred on him under sub-section (3).

(5)For the purpose of enquiries under this section, the Collector shall have power to summon and

enforce the attendance of witnesses including the parties to the instrument or any of them, and to

complete the production of documents by the same means, and so far as may be in the same

manner, as is provided in the case of Civil Court under Code of Civil Procedure, 1908 (Central Act V

of 1908)"

9. The contention of the learned counsel for the State that as per Section 17 of the Act, the market

value has to be taken into consideration because Section 17 stipulates that all the instruments

chargeable with duty and executed by person of India shall be stamped before or "at the time of

execution". The word "execution" has been defined in Section 2(12) of the Act which says that

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"Execution" used with reference to the instruments, mean "signed" and "signature". Therefore, it

shows that the document which is sought to be registered has to be signed by both the parties. Till

that time the document does not become an instrument for registration. A reading of Section 2(12)

with Section 17 clearly contemplates that the document should be complete in all respects when

both the parties should have signed it with regard to the transfer of the immovable property. It is

irrelevant whether the matter had gone in for litigation.

10. It may be mentioned that there is a difference between an agreement to sell and a sale. Stamp

duty on a sale has to be assessed on the market value of the property at the time of the sale, and not

at the time of the prior agreement to sell, nor at the time of filing of the suit. This is evident from

section 17 of the Act. It is true that as per Section 3, the instrument is to be registered on the basis of

the valuation disclosed therein. But Section 47-A of the Rajasthan(Amendment) Stamp Duty Act

contemplates that in case it is found that properties are under valued then it is open for the Collector

(Stamps) to assess the correct market value. Therefore, in the present case when the registering

authority found that valuation of the property was not correct as mentioned in the instrument, it

sent the document to the Collector for ascertaining the correct market value of the property. The

expression "execution" read with Section 17 leaves no manner of doubt that the current valuation is

to be seen when the instrument is sought to be registered. The Stamp Act is in the nature of a taxing

statute, and a taxing statute is not dependant on any contingency. Since the word "execution" read

with Section 17 clearly says that the instrument has to be seen at the time when it is sought to be

registered and in that if it is found that the instrument has been undervalued then it is open for the

registering authority to enquire into its correct market value. The learned single Judge as well as the

Division Bench in the present case had taken into consideration that the agreement to sell was

entered into but it was not executed. Therefore, the incumbent had to file a suit for seeking a decree

for execution of the agreement and that took a long time. Therefore, the Courts below concluded

that the valuation which was in the instrument should be taken into account. In our opinion this is

not a correct approach. Even the valuation at the time of the decree is also not relevant. What is

relevant in fact is the actual valuation of the property at the time of the sale. The crucial expression

used in Section 17 is "at the time of execution". Therefore, the market value of the instrument has to

be seen at the time of the execution of the sale deed, and not at the time when agreement to sale was

entered into. An agreement to sell is not a sale. An agreement to sell becomes a sale after both the

parties signed the sale deed. A taxing statute is not contingent on the inconvenience of the parties. It

is needless to emphasize that a taxing statute has to be construed strictly and considerations of

hardship or equity have no role to play in its construction. VISCOUNT SIMON quoted with approval

a passage from ROWLATT, J. expressing the principle in the following words " In a taxing Act one

has to look merely at what is clearly said. There is no room for any intendment. There is no equity

about a tax.

There is no presumption as to tax. Nothing is to be read in, nothing is to be implied. One can only

look fairly at the language used."

11. The same view was expressed by Hon'ble Bhagwati J. in the case of A.V. Fernandez v. State of

Kerala reported in AIR 1957 SC

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657. The principle is as follows:

"In construing fiscal statutes and in determining the liability of a subject to tax one must have

regard to the strict letter of the law. If the revenue satisfies the court that the case falls strictly within

the provisions of the law, the subject can be taxed. If on the other hand, the case is not covered

within the four corners of the provisions of the taxing statute, no tax can be imposed by inference or

by analogy or by trying to probe into the intention of the Legislature and by considering what was

the substance of the matter."

Hon'ble Shah J has formulated the principle thus: "In interpreting a taxing statute, equitable

considerations are entirely out of place. Nor can taxing statutes be interpreted on any presumptions

or assumptions. The court must look squarely at the words of the statute and interpret them. It must

interpret a taxing statute in the light of what is clearly expressed; it cannot imply anything which is

not expressed; it cannot import provisions in the statute so as to supply any assumed deficiency."

Therefore, a taxing statute has to be read as it is. In other words, the literal rule of interpretation

applies to it.

12. In this back-ground, if we construe Section 17 read with Section 2(12) then there is no manner of

doubt that at the time of registration, the Registering Authority is under an obligation to ascertain

the correct market value at that time, and should not go by the value mentioned in the instrument.

13. Learned counsel for the respondent submitted that if we construe Section 3 read with Section 27

of the Act then the Registering Authority is under an obligation to only see the value mentioned in

the instrument. In our opinion Section 3 which is the charging section cannot be read in isolation

but has to be read along with Section 17 of the Act. From a composite reading of Sections 3,17 and

27, it becomes abundantly clear that the valuation given in an instrument is not conclusive. If any

doubt arises in the mind of the Registering Authority that the instrument is under- valued then as

per Section 47-A of the Rajasthan (Amendment) the instrument can be sent to the Collector for

determination of the correct market value. Under Section 47-A read with Sections 3,17 and 27, it

becomes clear that the Registering Authority has to ascertain the correct valuation given in the

instrument regarding market value of the property at the time of the sale.

14. Learned Counsel for the respondent strenuously urged before us that in fact when the agreement

to sell was not executed by the vendor, the respondent had no option but to file a suit and a long

time was taken for obtaining a decree for execution of the agreement. He was not at fault and as

such the valuation given in the instrument should be taken into consideration because during the

litigation the valuation of the property has shot up. In this connection, learned counsel has invited

our attention to the principle "Actus curie neminem gravabit" meaning thereby that no person shall

suffer on account of litigation. Hence learned counsel submitted that since the matter had been in

the litigation for a long time, the respondent cannot be made to suffer. He invited our attention to

the decision of the Andhra Pradesh High Court Sub- Registrar, Kodad Town and Mandal (supra). It

is true that no one should suffer on account of the pendency of the matter but this consideration

does not affect the Principles of interpretation of a taxing statute. A taxing statute has to be

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construed as it is all these contingencies that the matter was under litigation and the value of the

propeprty by that time shot up cannot be taken into account for interpreting the provisions of a

taxing statute. As already mentioned above a taxing statute has to be construed strictly and if it is

construed strictly then the plea that the incumbent took a long time to get a decree for execution

against the vendor that consideration cannot weigh with the Court for interpreting the provisions of

the taxing statutes. Therefore, simply because the matter have been in the litigation for a long time

that cannot be a consideration to accept the market value of the instrument when the agreement to

sale was entered. As per Section 17, it clearly says at the time when registration is made, the

valuation is to be seen on that basis.

15. In the case of Sub-Registrar, Kodad Town and Mandal (Supra), the learned single Judge of the

Andhra Pradesh High Court felt persuaded on account of 30 years' long litigation and therefore,

declined to send the papers back to the Collector for valuation at the market value. With great

respect, the view taken by the learned single Judge is against the principles of interpretation of a

taxing statute. Therefore, we are of the opinion that the view taken by the learned single Judge of the

Andhra Pradesh High Court is not correct.

16. Accordingly, we are of the opinion that the view taken by the learned single Judge as well as by

the Division Bench cannot be sustained and the same is set aside. The Collector shall determine was

the valuation of the instrument on the basis of the market value of the property at the date when the

document was tendered by the respondent for registration, and the respondent shall pay the stamp

duty charges and surcharge, if any, as assessed by the Collector as per the provisions of the Act. The

appeal of the State is allowed. No order as to costs.

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ONE MORE JUDGMENT IS BELOW:- 

 

Supreme Court of India

State Of Haryana & Ors vs Manoj Kumar on 9 March, 2010

Author: D Bhandari

Bench: Dalveer Bhandari, Mukundakam Sharma

REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 2226 OF 2010

[Arising out of Special Leave to Appeal (C) No.26684 of 2008]

State of Haryana & Ors. ... Appellants

Versus

Manoj Kumar ... Respondent

JUDGMENT

Dalveer Bhandari, J.

1. Leave granted.

2. This appeal is directed against the judgment dated 4.2.2008 passed by the Division Bench of the

High Court of Punjab & Haryana at Chandigarh in a Civil Writ Petition No. 12094 of 2007.

3. The appellants are aggrieved by the impugned judgment of the High Court by which the High

Court has set aside the concurrent findings of courts below while exercising its extraordinary

jurisdiction under Article 227 of the Constitution of India.

4. Brief facts which are necessary to dispose of this appeal are as under:-

5. On 10.11.1999, an agreement to sell a commercial plot measuring 788 sq.yards located on

Delhi-Mathura Mewla Maharajpur, Faridabad was executed by Smt. Manjula Gulati in favour of

respondent, Manoj Kumar. The entire sale consideration was paid and the actual possession was

also given, but the sale deed was not executed till 9.2.2001.

6. According to the appellants, in order to evade substantial stamp duty, the respondent filed a suit,

without impleading the appellants as parties to the suit, for specific performance of agreement to

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RELEVANT PROVISION OF STAMP ACT AND RULES APPENDED BELOW: 

 

THE RAJASTHAN STAMP ACT, 1998

[Act No. 14 of 1999]*

[Received the assent of the President on 24th day of March, 1999]

An Act to consolidate and amend the law relating to stamps in the

State of Rajasthan.. Be it enacted by the Rajasthan State Legislature

in the Forty-ninth Year of the Republic of India as follows--

_____________________________________

* This Act come into force w.e.f. 27.5.2004 vide notification No.

F2 (3) FD Tax Div /98-11 dated 27.05.2004 (Received the assent

of the President on 24th day of March, 1999)

Chapter : 1 - Preliminary

1 - Short title, extent and commencement

(1) This Act may be called the Rajasthan Stamp Act, 1998.

(2) It extends to whole of the State of Rajasthan.

(3) It shall come into force on such date as the State

Government may, by notification in the Official Gazette, appoint.

2 - Definitions

In this Act, unless there is something repugnant in the subject or

context,

(i) "air rights" shall mean rights to construct upper floors for

sale and use, independent of the existing building;

1"(ia) 'association' means any association of person,

exchange broker, or any other organisation or body of

persons, whether incorporated or not, and regulating or

controlling or conducting business of the sale or purchase

of, or other transaction relating to, any goods or

marketable securities".

(ii) "Banker" means an association, a company or a person

who accepts, for the purpose of lending or investment,

deposits of money from the public, repayable on demand or

otherwise, and withdrawal by cheque, draft, order or

otherwise within the territories of India;

(iii) "bill of exchange" means a bill of exchange as defined

by the Negotiable Instruments Act, 1881 (Act No. 26 of 1881)

and 'includes also a hundi, and any other document entitling

or purporting to entitle any person, whether named therein or

not to payment by any other person of, or to draw upon any

other person for, any sum of money;

(iv) "bill of exchange payable on demand" includes,--

(a) an order for the payment of any sum of money by a bill

of exchange or promissory note, or for the delivery of any

bill of exchange or promissory note in satisfaction of any

sum of money, or for the payment of any sum of money

out of any particular fund which may or may not be

available, or upon any condition or contingency which may

or may not be performed or happen,

(b) an order for the payment of any sum of money weekly,

monthly or at any other stated period, and

(c) a letter of credit, that is to say, any instrument, by

which one person authorises another to give credit to the

person in whose favour it is drawn;

(v) "bill of lading" includes a "through bill of lading", but

does not include a mate's receipt;

(vi) "bond" includes, -

(a) any instrument whereby a person obliges himself to

pay money to another, on condition that the obligation

shall be void if a specified act is performed, or is not

performed, as the case may be;

(b) any instrument attested and not payable to order or

bearer, whereby a person obliges himself to pay money to

another; and

(c) any instrument attested, whereby a person obliges

himself to deliver grain or other agricultural produce to

another;

Explanation--For the purpose of this clause "attested"

means attested by one or more witnesses each of

whom has seen the executant sign or affix his mark to

the instrument or has seen some other person sign the

instrument in the presence and by the direction of the

executant, or has received from the executant a

personal acknowledgment of such signature or mark or

of the signature of such other person, and in which each

of whom has signed the instrument in the presence of

the executant; but it shall not be necessary that more

than one of such witnesses shall have been present at

the same time, and no particular form of attestation

shall be necessary.

(vii) "chargeable" means, as applied to an instrument,

executed or first executed after the commencement of this Act,

chargeable under this Act, and, as applied to any other

instrument, chargeable under the law in force in India when such

instrument was executed or; where several persons executed

the instrument at different times, first executed;

(viii) "cheque" means a bill of exchange, drawn on a

specified banker, and not expressed to be payable otherwise

than on demand;

2 (viii-A) "Chief Controlling Revenue Authority" means

Rajasthan Tax Board Constituted under section 90 of the

Rajasthan Sales Tax Act 1994 (Act No. 22 of 1995);"

(ix) "clearance list" means a list of transactions relating to

contract; required to be submitted to the clearing house of an

association ii accordance with the rules or bye-laws of the

association :

Provided that no instrument shall, for the purposes of this

Act, be deemed to be a clearance list unless it contains the

following declaration signed by the person dealing in such

transaction or on his behalf by a properly constituted

attorney, namely--

"I/We hereby solemnly declare that the above list

contains a complete and true statement of my/our

transactions including crossed out transactions and

transactions required to be submitted to the clearing

house in accordance with the rules/bye-laws of the

association. I/We further declare that no transaction for

which an exemption is claimed under Article 5 or Article

36 in Schedule to the Rajasthan Stamp Act, 1998, as

the case may be, is omitted."

Explanation--Transaction for the purpose of this clause

shall include both sale and purchase.

(x) "Collector" includes any officer whom the State

Government may, by notification in the Official Gazette,

appoint in this behalf;

(xi) "conveyance" includes,--

(i) a conveyance on sale,

(ii) every instrument,

(iii) every decree or final order of any civil court,

(iv) eve«Merge Record #»ry order made by the High Court

under section 394 of the Companies Act, 1956 (1 of 1956)

in respect of amalgamation of the companies,

(v) sale of air rights,

(vi) sale/consent related to below surface rights, by which

property, whether movable or immovable, or any estate or

interest in any property is transferred to, or vested in, any

other person, intervivos, and which is not otherwise

specifically provided for by the Schedule;

(xii) "duly stamped" as applied to an instrument, means

that the instrument bears an adhesive or impressed stamp of

not less than the proper Amount and that such stamp has

been affixed or used in accordance with law for the time being

in force in the state;

(xiii) "executed" and "execution" used with reference to

instruments, mean "signed" and "signature";

3"Explanation--The terms "signed" and "signature" also

include attribution of electronic record as per section 11 of

the Information Technology Act, 2000."

(xiv) "Government security" means a Government security

as defined in the Public Debt Act, 1944 (Act. No. 18 of 1944);

(xv) "immovable property" includes land, benefits to arise

out of land and things attached to the earth, or permanently

fastened to any thing attached to the earth, but shall not

include standing timber, growing crops or grass;

(xvi) "impressed stamp" includes,--

(a) labels affixed and impressed by the proper officer, and

(b) stamps embossed or engraved on stamped paper;

(xviii) "Inspector General of Stamps" means the Inspector

General, Registration & Stamps appointed by the State

Government;

(xix) "instrument" includes every document by which any

right or , liability is, or purports to be, created, transferred,

limited, extended, extinguished, or recorded;

4"Explanation--The term "document" also includes any

electronic record as defined in clause (t) of sub section (1)

of section 2 of the Information Technology Act, 2000".

(xx) "instrument of partition" means any instrument

whereby co-owners of any property divide, or agree to divide

such property in severalty, and includes,-

(i) a final order for effecting a partition passed by any

revenue authority or any civil court,

(ii) an award by an arbitrator directing a partition, and

(iii) when any partition is effected without executing any

such instrument, any instrument or instruments signed by

the co-owners and recording, whether by way of

declaration of such partition or otherwise, the terms of

such partition amongst the co-owners;

(xxi) “lease” means a lease as defined in Section 105 of the

Transfer of Property Act, 1882 (Act. No. 4 of 1882), a lease of

immoveable property or moveable property or of both, and

includes also;

(a) a patta,

(b) a kabuliyat, or other undertaking in writing, not

being a counterpart of a "lease", to cultivate, occupy, or

pay or deliver rent for, immovable property,

(c) any instrument, by which tolls of any description are

let,

(d) any writing on an application for a lease intended to

signify that the application is granted,

(e) any agreement to lease,

(f) a declaratory decree or final order of any Civil Court

in respect of lease:

Provided that, where subsequently an instrument of

lease is executed in pursuance of such decree or order,

the stamp duty if any, already paid and recovered on

such decree or order shall be adjusted towards the total

duty leviable on such instrument;

(xxii) “marketable security” means security of such a

description as to be capable of being sold in any stock market

in India or outside;

(xxiii) "market value" in relation to any property, which is

the subject matter of an instrument, means the price which

such property would have fetched if sold in open market on

the date of execution of such instrument, or the consideration

stated in the instrument, which ever is higher;

(xxiv) "mortgage deed" includes every instrument, whereby,

for the purpose of securing money advanced, or to be

advanced, by way of loan, or an existing or future debt, or

the performance of any engagement, one person transfers, or

creates, to, or in favour of, another, a right over or in respect

of specified property;

(xxv) "movable property" includes standing timber, growing

crops and grass, fruit upon and Juice in trees, and property of

every other description, except immovable property;

(xxvi) "paper" includes vellum parchment or any other

material on which an instrument may be written;

(xxvii) "policy of insurance" includes,--

(a) any instrument by which one person, in consideration

of a premium, engages to indemnify another against loss,

damage or liability arising from an unknown or contingent

event,

(b) a life policy and any policy insuring any person against

accident or sickness, and any other personal insurance;

(xxviii) "policy of group insurance" means any instrument

covering, not less than fifty or such smaller number as the

Central Government may approve, either generally or with

reference to any particular case, by which an insurer, in

consideration of a premium paid by an employer or by an

employer and his employees jointly, engages to cover with or

without medical examination and for the sole benefit of

persons other than the employer, the lives of all the

employees or of any class of them, determined by conditions

pertaining to the employment, for amounts of insurance

based upon a plan which precludes individual selection;

(xxix) "policy of sea-insurance" or "sea-policy",--

(a) means any insurance made upon any ship or vessel

(whether for marine or inland navigation), or upon the

machinery, tackle or furniture of any ship or vessel, or

upon any goods, merchandise or property of any

description whatever on board of any ship or vessel, or

upon the freight of, or any other interest which may be

lawfully insured in, or relating to, any ship or vessel, and

(b) includes any insurance of goods, merchandise or

property for any transit which includes, not only a sea risk

within the meaning of clause (a), but also any other risk

incidental to the transit insured from the commencement

of the transit to the ultimate destination covered by the

insurance,

Explanation--Where any person in consideration of any

sum of money paid or to be paid for additional freight or

otherwise, agrees to take upon himself any risk

attending goods, merchandise or property of any

description whatever while on board of any ship or

vessel, or engages to indemnify the owner of any such

goods, merchandise or property from any risk, loss or

damage, such agreement or engagement shall be

deemed to be a contract for sea-insurance;

(xxx) "power of Attorney" includes any instrument, (not

chargeable with a fee under the law relating to court fees for

the time being in force) empowering a specified person to act

for and in the name of the person executing it and includes an

instrument by which a person, not being a person who is legal

practitioner, is authorized to appear on behalf of any party in

any proceeding before any Court, Tribunal or Authority;

(xxxi) "promissory note" means a promissory note as

defined by the Negotiable Instruments Act, 1881 (Act No. 26

of 1881); it also includes a note promising the payment of

any sum of money out of any particular fund which may or

may not be available, or upon any condition or contingency

which may or may not be performed or happen;

(xxxii) "public officer" means a public officer as defined in

clause (17) of section 2 of the Code of Civil Procedure, 1908

(Act No. 5 of 1908);

(xxxiii) "receipt" includes any note, memorandum or

writing,--

(a) whereby any money, or any bill of exchange, cheque or

promissory note is acknowledged to have been received,

or

(b) whereby any other movable property is acknowledged

to have been received in satisfaction of a debt, or

(c) whereby any debt or demand, or any part of a debt or

demand, is acknowledged to have been satisfied or

discharged, or

(d) which signifies or imports any such acknowledgment,

and whether the same is or is not signed with the name of

any person,

(xxxiv) "settlement" means any non-testamentary

disposition, in writing, of movable or immoveable property

made,--

(a) in consideration of marriage,

(b) for the purpose of distributing property of the settler

among his family or those for whom he desires to provide,

or for the purpose of providing for some person dependent

on him, or

(c) for any religious or charitable purpose, and includes an

agreement in writing to make such a disposition and,

where any such disposition has not been made in writing,

any instrument recording, whether by way of declaration of

trust or otherwise, the terms of any such/disposition;

(xxxv) "soldier" includes any person below the rank of noncommissioned

officer who is enrolled under the Army Act,

1950 (Act No. 46 of 1950); and

5(xxxvi) "Stamp" means any mark, seal or endorsement by

any agency or person duly authorized by the Inspector

General of Stamps, and includes an adhesive or impressed

stamp, for the purposes of duty chargeable under this Act."

6"(xxxvi) 'stock exchange' means any body of individuals,

whether incorporated or not, constituted for the purpose of

assisting, regulating or controlling the business of buying,

selling or dealing in securities".

__________________________

1. Inserted by the Raj Finance Act 2006 w.e.f. 8.CHAPTER

II2006

2. Inserted by the Finance Act 2005 w.e.f. 24.3.2005

3. Inserted by the Raj Finance Act 2006 w.e.f. 8.3.2006

4. Inserted by Raj Finance Act 2006 w.e.f. 8.3.2006

5. Inserted by the Raj Finance Act 2006 w.e.f. 24.3.2005

6.. Inserted by the Raj Finance Act 2006 8.3.2006

Chapter : 2 - Stamp Duties

A--Of the liability of Instruments to Duty

3 - Instrument chargeable with duty

Subject to the provisions of this Act and the exemptions

contained in the Schedule, the following instruments shall be

chargeable with duty of the amount indicated in the Schedule as

the proper duty therefor respectively, that is to say,--

(a) every instrument mentioned in that Schedule, which, not

having been previously executed by any person, is executed

in the State on or after the date of commencement of this

Act;

(b) every instrument mentioned in that Schedule, which, not

having been previously executed by any person, is executed

out of the State on or after the said date, relates to any

property situate, or to any matter or thing done or to be done

in the State and is received in the State :

Provided that no duty shall be chargeable in respect of,--

(i) any instrument executed by or on behalf of, or in

favour of, the Government in cases where, but for this

exemption, the Government would be liable to pay the

duty chargeable in respect of such instrument;

(ii) any instrument for the sale, transfer or other

disposition, either absolutely or by way of mortgage or

otherwise, of any ship or vessel, or any part, interest,

share or property of or in any ship or vessel registered

under the Merchant Shipping Act, 1958 (Act No. 44 of

1958), as amended by subsequent Acts.

4 - Payment of stamp duty in cash

(1) Where the State Government or the Collector under

instructions of the State Government by order published in the

Official Gazette declare that adhesive or impressed stamps of

any denomination are not in stock for sale in sufficient quantity;

then not withstanding anything contained in this Act or the rules

made there under and during the period the said order remains

in force,--

(i) any instrument chargeable with the stamp duty under this

Act may be executed on an unstamped paper;

(ii) the stamp duty chargeable on such instrument under this

Act may be paid to or collected by any Government treasury

in cash and a receipt or challan therefor shall be duly given by

the officer receiving

(iii) the officer in-charge of the Government treasury shall, as

soon as may be after the stamp duty chargeable on any such

instrument under this Act has been received in cash, make on

the instrument for which the stamp duty has been paid in

cash, the following endorsement, after due verification that

the stamp duty had been paid in cash for such instrument,

and after cancelling such receipt or challan so that it can not

be issued again, namely--

'Stamp duty of Rs..........................paid in cash, vide

receipt/challan No..........................dated....................

(iv) the instrument endorsed under clause (iii) shall be

deemed to be duly stamped under this Act and may be used

or acted upon as such to all intents and for all purposes.

Explanation.--For the purposes of sub-section (1)

"Government Treasury" includes a Government Sub-

Treasury and any other place as the State Government

may, by notification in the Official Gazette, appoint in this

behalf.

(2) An order made under sub-section (1) shall remain in force

for such time as may be specified therein :

Provided that the State Government or the Collector under

the instructions of the State Government may, by

notification in the Official Gazette, from time to time,

extend the period of such order for such further time as

may be considered necessary for making stock of adhesive

or impressed stamps available for sale.

(3) The State Government may, by order in the Official Gazette,

direct that the power exercisable by it or by the Collector or by

the officer-in-charge of a Government Treasury under this

section may be exercised by such other officer as may be

specified in the order.

(4) Nothing contained in this section shall apply to the payment

of stamp duty chargeable on the instruments specified in entry

91 of list I of the Seventh Schedule to the Constitution of India.

(5) An order under this section may be made for the whole or

any part of the State.

(6) Nothing contained in this section shall, during the period an

order under this section remains in force, render invalid any

stamp which may be used in accordance with the other

provisions of this Act.

5 - Several instruments used in single transaction of sale,

mortgage or settlement

(1) Where, in case of any of sale, mortgage or settlement,

several instruments are employed for completing the

transaction, only the principal instrument shall be chargeable

with the duty prescribed for it in the Schedule and each of the

other instruments shall be exempt from duty.

(2) The parties may determine for themselves which of the

instruments so employed shall, for the purposes of sub-section

(1), be deemed to be the principal instrument:

Provided that the duty chargeable on the instrument so

determined shall be the highest duty which would be

chargeable in respect any of the said instruments employed.

6 - Instrument relating to several distinct matters

Any instrument comprising or relating to several distinct

matters, shall be chargeable with the aggregate amount of the

duties with which separate instruments, each comprising or

relating to one of such matters would be chargeable under this

Act.

7 - Instruments coming within several descriptions in the

Schedule

Subject to the provisions of the last preceding section, an

instrument so framed as to come within two or more of the

descriptions in the Schedule, shall, where the duties chargeable

thereunder are different, be chargeable only with the highest of

such duties.

8 - Payment of duty on copies, counterparts or duplicates when

that duty has not been paid on the principal or original

document

(1) Notwithstanding anything contained in section 5 or section 7

or in any other law for the time being in force, the duty

chargeable on any of the several instruments employed for

completing a transaction of sale, mortgage or settlement other

than a principal instrument or on a counterpart, duplicate or

copy of any instrument shall, if the principal or original

instrument would, when received in the State of Rajasthan have

been chargeable under this Act, with a higher rate of duty be the

duty with which the principal or original instrument would have

been chargeable under section 20 unless it is proved that the

duty chargeable under this Act has been paid--

(a) on the principal or original instrument, as the case may

be, or

(b) in accordance with the provisions of this section.

(2) Notwithstanding anything contained in section 39 or in any

other law for the time being in force, no instrument, counterpart,

duplicate or copy chargeable with duty under this section shall

be received in evidence as properly stamped unless the duty

chargeable under this section has been paid thereon :

Provided that a court before which any instrument,

counterpart, duplicate or copy is produced, shall permit the

duty chargeable under this section to be paid thereon and

may then receive it in evidence.

9 - Power to reduce, remit or compound duties

(1) The Government, if satisfied that it is necessary to do so in

the public interest, may by rule or order published in Official

Gazette, reduce or remit, whether prospectively or

retrospectively, in the whole or any part of the territories under

its administration, the duties with which any instruments or any

particular class of instruments, or any of the instruments

belonging to such class, or any instruments when executed by or

in favour of any particular class of persons, or by or in favour of

any member of such class are chargeable.

(2) The Inspector General of Stamps may by order provide for

the composition or consolidation of duties in the case of receipt,

policy of Insurance and issues by any incorporated company or

other body corporate or of transfers where there is a single

transferee, whether incorporate or not, of debentures, bonds or

other marketable securities.

Explanation--In sub-section (1) of section 9, the expression

"the Government" means,--

(a) in relation to stamp duty in respect of bills of

exchange, cheques, promissory notes, bills of lading,

letters of credit, policies of insurance, transfer of shares,

debentures, proxies and receipts chargeable to stamp duty

under the Indian Stamp Act, 1899 (Act No. 2 of 1899) the

Central Government.

(b) save as aforesaid, the State Government.

1 [9.A Power to reduce or remit Penalty or Interest - The

State Government, it Satisfied that it is necessary to do so in

the public interest, may by notification published in the official

Gazette, reduce or remit, the penalty or interest or both imposed

or chargeable under this Act."

_______________________________

1. Interest by the Raj. Ordinance No. 5 of 2004 w.e.f. 27.5.2004

B-Of stamps and mode of using them

10 - Duties how to be paid

(1) Except as otherwise expressly provided in this Act, all duties

with which any instruments are chargeable shall be paid, and

such payment shall be indicated on such instruments by means

of stamps,--

(a) according to the provisions herein contained, or

(b) When no such provision is applicable thereto, as the State

Government may, by rule, direct.

(2) The rules made under sub-section (1) may, among other

matters, regulate,--

(a) in the case of each kind of instrument the description of

stamps which may be used;

(b) in the case of instruments stamped with impressed

stamps, the number of stamps which may be used; and

(c) in the case of bills of exchange or promissory notes, the

size of the paper on which they are written.

(3) The Inspector General of Stamps may, subject to such

conditions as he may deem fit to impose, authorize use of

franking machine or any other machine specified by the State

Government, for making impressions on instruments chargeable

with duties to indicate payment of duties payable on such

instruments.

(4) (i) Where the Inspector General of Stamps or the

Superintendent of Stamps when authorized by the Inspector

General of Stamps in this behalf, is satisfied that having regard

to the extent of instruments executed and the duty chargeable

thereon, it is necessary in public interest to authorize any

person, body or organization to such use of franking machine or

any other machine, he may, by order in writing authorize such

person, body or organization; and

(ii) Every such authorization shall be subject to such

conditions, if any, as the Inspector General of Stamps may,

by any general or special order, specify in this behalf.

(5) The procedure to regulate the use of franking machine or

any other machine as so authorized shall be such as the

Inspector General of Stamps may, by order determine.

(6) An impression made under sub-sections (3) (4) and (5), on

any instrument, shall have the same effect as if duty of an

amount equal to the amount indicated in the impression has

been paid, in respect of such instrument by means of stamps,

under sub-section (1).

11 - Use of adhesive stamps

The following instruments may be stamped with adhesive

stamps, namely,--

(a) instruments chargeable with a duty not exceeding twenty

paise except parts of bills of exchange payable otherwise than

on demand and drawn in sets;

(b) bills of exchange drawn or made out of India and

promissory notes so drawn or made;

(c) entry as an advocate on the roll of a High Court,

(d) notarial acts; and

(e) transfers by endorsement of shares in any incorporated

company or other body corporate.

12 - Cancellation of adhesive stamps

(1) (a) Whoever affixes any adhesive stamp to any instrument

chargeable with duty which has been executed by any person

shall, when affixing such stamp, cancel the same so that it

cannot be used again;

(b) Whoever executes any instrument on any paper bearing

an adhesive stamp shall, at the time of execution, unless such

stamps have been already cancelled in the manner aforesaid,

cancel the same so that it cannot be used again.

(2) Any instrument bearing an adhesive stamp which has not

been cancelled so that it cannot be used again, shall, so far as

such stamp is concerned, be deemed to be unstamped.

(3) The person required by sub-section (1) to cancel an adhesive

stamp may cancel it by writing on or across the stamp his name

or initials or the name or initials of his firm with the true date of

his so writing, or in any other effectual manner.

13 - Instruments stamped with impressed stamps how to be

written

Every instrument written upon paper stamped with an impressed

stamp shall be written in such manner that the stamp may

appear on the face of the instrument and cannot be used for or

applied to any other instrument.

Explanation 1--Where two or more sheets of paper stamped

with impressed stamps are used to make up the amount of

duty chargeable in respect of any instrument, either a portion

of such instrument shall be written on each sheet so used, or

the sheet on which no such portion is written shall be signed

by the executant or one of the executants, with an

endorsement indicating that the sheet is attached to another

sheet on which the instrument is written.

Explanation 2--Where a single sheet of paper, not being

paper bearing an impressed hundi-stamp, is insufficient to

admit the entire instrument being written on the side of the

paper which bears the stamp so much plain paper may be

sub-joint thereto as may be necessary for completing the

writing of such instrument, provided that in every such case,

a substantial part of the instrument is written on the sheet

which bears the stamp before any part is written on the plain

papers sub-joined.

14 - Only one instrument to be on same stamp

No second instrument chargeable with duty shall be written upon

a piece of stamped paper upon which an instrument chargeable

with duty has already been written:

Provided that nothing in this section shall prevent any

endorsement which is duly stamped or is not chargeable with

duty being made upon any instrument for the purpose of

transferring any right created or evidenced thereby, or of

acknowledging the receipt of any money or goods the

payment or delivery of which is secured thereby.

15 - Instrument written contrary to section 13 or 14 deemed

unstamped

Every instrument written in contravention of section 13 or

section 14 shall be deemed to be not duly stamped.

16 - Denoting duty

Where duty with which an instrument is chargeable, or its

exemption from duty, depends in any manner upon the duty

actually paid in respect of another instrument, the payment of

such last mentioned duty shall, if application is made in writing

to the Collector for the purpose, and on production of both the

instruments, be denoted upon such first mentioned instrument,

by endorsement under the hand of the Collector or in such other

manner, if any, as the State Government may by the rule

prescribe.

C. Of the time of stamping instrument

17 - Instruments executed in the State

All instruments chargeable with duty and executed by any

person in the State shall be stamped before or at the time of

execution or immediately thereafter on the next working day

following the day of execution.

18 - Instruments other than bills and notes executed out of

State

(1) Every instrument chargeable with duty executed out of the

State and not being a bill of exchange, or promissory note, may

be stamped within three months after it has been first received

in the State.

(2) Where any such instrument cannot, with reference to the

description of stamp prescribed therefor, be duly stamped by a

private person, it may be taken within the said period of three

months to the Collector, who shall stamp the same, in such

manner as the State Government may by rule prescribe, with a

stamp of such value as the person so taking such instrument

may require and pay for.

19 - Bills and notes drawn out of India

The first holder in the State of any bill of exchange, payable

otherwise than on demand or promissory note drawn or made

out of India shall, before he presents the same for acceptance or

payment, or endorses, transfers or otherwise negotiates the

same in the State, affix thereto the proper stamp and cancel the

same:

Provided that --

(a) if, at the time any such bill of exchange or note comes

into the hands of any holder thereof in the State, the

proper adhesive stamp is affixed thereto and cancelled in

the manner prescribed under section 12 and such holder

has no reasons to believe that such stamp was affixed or

cancelled otherwise than by the person and at the time

required by this Act, such stamp shall, so far as relates to

such holder, be deemed to have been duly affixed and

cancelled;

(b) nothing contained in this proviso shall relieve any

person from any penalty incurred by him for omitting to

affix or cancel a stamp.

20 - Payment of duty on certain instrument liable to increased

duty in the State of Rajasthan

When any instrument has become chargeable in any part of

India other than the State of Rajasthan with duty under the

Indian Stamp Act, 1899 (Act No. 2 of 1899) or under any other

law for the time being in force in such part and thereafter

becomes chargeable with a higher rate of duty in the State of

Rajasthan under this Act,-

(i) the amount of duty chargeable on such instrument shall be

the amount chargeable on it under this Act less the amount of

duty, if any, already paid on it in India; and

(ii) in addition to the stamps, if any, already affixed thereto,

such instrument shall be stamped with the stamp necessary

for the payment of the amount of duty chargeable on it under

clause (i) in the same manner and at the same time and by

the same person as though such instrument were an

instrument received in this State for the first time, when it

became chargeable with the higher duty.

21 - Payment of difference of duty on copies of instruments

registered out of the State

(1) Where any instrument is registered in any part of India other

than the State of Rajasthan and such instrument relates, wholly

or partly to any property situate in the State of Rajasthan, the

copy of such instrument shall, when received in the State of

Rajasthan under the Registration Act, 1908 (Act No. 16 of 1908),

be liable to be charged with the difference of duty as on the

original instrument.

(2) The difference of duty shall be calculated having regard to,

the extent of property situated in the State of Rajas than and the

proportionate consideration or market value of such extent of

property.

(3) The party liable to pay duty on the original instrument shall

upon receipt of notice from the registering officer, pay the

difference of duty within the time allowed by such registering

officer.

(4) Where deficiency in duty paid is noticed from the copy of any

instrument, the Collector may suo moto or on a reference from

any court or any registering officer, require the production of the

original instrument before him within the period specified by him

for the purpose of satisfying himself as to the adequacy of the

duty paid thereon, and the instrument so produced before the

Collector, shall be deemed to have produced or come before him

in the performance of his functions and the provisions of sections

35 and 51 shall, mutatis mutandis apply.

(5) In case the original instrument is not produced within the

period specified by the Collector, he may require the payment of

deficit duty, if any, together with penalty under section 44 on

the copy of the instrument, within such time as may be

prescribed.

D. Of Valuation for duty

22 - Conversion of amount expressed in foreign currencies

(1) Where an instrument is chargeable with ad valorem duty in

respect of any money expressed in any currency other than that

of India, such duty shall be calculated on the value of such

money in the currency of India according to the current rate of

exchange on the day of the date of the instrument.

(2) The rate of exchange for conversion of British or any foreign

currency into the currency of India, as may be prescribed by the

Central Government, under sub-section (2) of section 20 of the

Indian Stamp Act, 1899 (Act No. 2 of 1899), for the purposes of

calculating stamp duty, shall be deemed to be the current rate of

exchange for the purposes of sub-section (1).

23 - Stock and marketable securities how to be valued

Where an instrument is chargeable with ad valorem duty in

respect of any stock or of any marketable or other security, such

duty shall be calculated on the value of such stock or security

according to the average price or the value thereof on the day of

the date of the instrument.

24 - Effect of statement of rate of exchange or average price

Where an instrument contains a statement of current rate of

exchange, or average price, as the case may require, and is

stamped in accordance with such statement, it shall, so far as

regards the subject matter of such statement, be presumed,

until the contrary is proved, to be duly stamped.

25 - Instruments reserving interest

Where interest is expressly made payable by the terms of an

instrument, such instrument shall not be chargeable with duty

higher than that with which it would have been chargeable had

no mention of interest been made therein.

26 - Certain instruments connected with mortgages of

marketable securities to be chargeable as agreements

(1) Where an instrument (not being promissory note or bill of

exchange),-

(a) is given upon the occasion of the deposit of any

marketable security by way of security for money advanced

or to be advanced by way of loan, or for an existing or future

debt, or

(b) makes redeemable or qualifies a duly stamped transfer,

intended as a security, of any marketable security, it shall be

chargeable with duty as if it were an agreement or

memorandum of an agreement chargeable with duty under

Article 5 (c) of the Schedule.

(2) A release or discharge of any such instrument shall only be

chargeable with the like duty.

27 - How transfer in consideration of debt, or, subject to future

payment, etc., to be charged

Where any property is transferred to any person in

consideration, wholly or in part, of any debt due to him, or

subject either certainly or contingently to the payment or

transfer of any money or stock, whether being or constituting a

charge or encumbrance upon the property or not, such debt,

money or stock is to be deemed the whole or part, as the case

may be, of the consideration in respect where of the transfer is

chargeable with ad valorem duty:

Provided that nothing in this section shall apply to any such

certificate of sale as is mentioned in Article 17 of the

Schedule.

Explanation--In the case of a sale of property subject to a

mortgage or other encumbrance, any unpaid mortgage

money or money charged together with the interest, if any,

due on the same, shall be deemed to be part of the

consideration for the sale:

Provided that, where property subject to a mortgage is

transferred to the mortgagee, he shall be entitled to

deduct from the duty payable on the transfer the amount

of any duty already paid in respect of the mortgage.

28 - Valuation in case of annuity, etc.

Where an instrument is executed to secure the payment of an

annuity or other sum payable periodically, or where the

consideration for a conveyance is an annuity or other sum

payable periodically, the amount secured by such instrument or

the consideration for such conveyance, as the case may be,

shall, for the purposes of this Act, be deemed to be, -

(a) where the sum is payable for the definite period so that

the total amount to be paid can be previously ascertained

such total amount;

(b) where the sum is payable in perpetuity or for an indefinite

time not terminable with any life in being at the date of such

instrument or conveyance, the total amount which, according

to the terms of such instrument or conveyance, will or may be

payable during the period of twenty years calculated from the

date on which the first payment becomes due; and

(c) where the sum is payable for an indefinite time terminable

with any life in being at the date of such instrument or

conveyance the maximum amount which will or may be

payable as aforesaid during the period of twelve years

calculated from the date on which the first payment becomes

due.

29 - Stamp duty where value of subject matter is indeterminate

Where the amount or value of the subject matter of any

instrument chargeable with ad valorem duty, cannot be, or, in

the case of an instrument executed before the commencement

of this Act, could not have been, ascertained at the date of its

execution or first execution, nothing shall be claimable under

such instrument more than the highest amount or value for

which, if stated in an instrument of the same description, the

stamp actually used would, at the date of such execution, have

been sufficient:

Provided that, in the case of the lease of a mine in which

royalty or a share of the produce is received as the rent or

part of the rent, it shall be sufficient to have estimated such

royalty or the value of such share, for the purpose of stamp

duty,-

(a) when the lease has been granted by or on behalf of the

Government, at such amount or value as the Collector

may, having regard to all the circumstances of the case,

have estimated as likely to be payable by way of royalty or

share to the Government under the lease, or

(b) when the lease has been granted by any other person,

at twenty thousand rupees a year; and the whole amount

of such royalty or share, whatever it may be, shall be

claimable under such lease:

Provided further that, where proceedings have been

taken in respect of an instrument under section 35 or

45, the amount certified by the Collector shall be

deemed to be the stamp actually used at the date of

execution.

30 - Facts affecting duty to be set forth in instruments

(1) The consideration, if any, and all other facts and

circumstances affecting the chargeability of any instrument with

duty, or the amount of the duty with which it is chargeable, shall

be fully and truly set forth therein.

(2) In the case of instruments relating to immovable property

chargeable with an ad valorem duty on the market value of the

property, the instrument shall fully and truly set forth the land

revenue in the case of revenue paying land, the annual rental or

gross assets, if any, in the case of other immovable property,

the local rates, municipal or other taxes, if any, to which such

property may be subject, and any other particulars which may

be prescribed by rules made under this Act.

31 - Direction as to duty in case of certain conveyances

(1) Where any property has been contracted to be sold for one

consideration for the whole, and is conveyed to the purchaser in

separate parts by different instruments, the consideration shall

be apportioned in such manner as the parties think fit, provided

that a distinct consideration for each separate part is set forth in

the conveyance relating thereto and such conveyance shall be

chargeable with ad valorem duty in respect of such distinct

consideration.

(2) Where property contracted to be purchased for one

consideration for the whole, by two or more persons jointly, or

by any person for himself and others, or wholly for others, is

conveyed in parts by separate instruments to the persons by or

for whom the same was purchased, for distinct parts of the

consideration, the conveyance of each separate part shall be

chargeable with ad valorem duty in respect of the distinct part of

the consideration therein specified.

(3) Where a person, having contracted for the purchase of any

property but not having obtained a conveyance thereof, contract

to sell the same to any other person and the property is in

consequence conveyed immediately to the sub-purchaser, the

conveyance shall be chargeable with ad valorem duty in respect

of the consideration for the sale by the original purchaser to the

sub-purchaser.

(4) Where a person, having contracted for the purchase of any

property but not having obtained a conveyance thereof,

contracts to sell the whole, or any part thereof, to any other

person or persons and the property is in consequence conveyed

by the original seller to different person in parts, the conveyance

of each part sold to a sub-purchaser shall be chargeable with ad

valorem duty in respect only of the consideration paid by such

sub-purchaser, without, regard to the amount or value of the

original consideration; and the conveyance of the residue, if any,

of such property to the original purchaser shall be chargeable

with ad valorem duty in respect only of the excess of the original

consideration over the aggregate of the considerations paid by

the sub- purchasers:

Provided that the duty on such last-mentioned conveyance

shall in no case be less than ten rupees.

(5) Where a sub-purchaser takes an actual conveyance of the

interest of the person immediately selling to him, which is

chargeable with ad valorem duty in respect of the consideration

paid by him and is duly stamped accordingly, any conveyance to

be after-wards made to him of the same property by the original

seller shall be chargeable with a duty equal to that which would

be chargeable on a conveyance for the consideration obtained by

such original seller, or, where such duty would exceed fifty

rupees, with a duty of fifty rupees.

Explanation--For the purpose of this section, the consideration

with respect to an instrument shall, where it relates to

chargeability of ad valorem duty, be deemed to be the market

value of the property.

E. Duty by whom payable

32 - Duties by whom payable

In the absence of an agreement to the contrary the expense of

providing the proper stamp shall be borne,-

(a) in the case of any instrument described in any of the

following Articles of the Schedule, namely :

No. 2 (Administration bond)

No. 6 (Agreement relating to deposit of title-deeds, pawn

or pledge)

No. 14 (Bond),

No. 15 (Bottomry Bond),

No. 25 (Customs Bond),

No. 30 (Further charge-instrument of),

No. 32 (Indemnity Bond),

No. 37 (Mortgage deed),

No. 48 (Release),

No. 49 (Respondentia Bond),

No. 50 (Security bond or Mortgage-deed),

No. 51 (Settlement),

- by the person drawing, making or executing such instrument;

(b) in the case of a conveyance (including a re-conveyance of

mortgaged property) -- by the grantee; in the case of a lease

or agreement to lease-by the lessee or intended lessee;

(c) in the case of a counterpart of a lease--by the lessor;

(d) in the case of an instrument of exchange--by the parties

in equal shares;

(e) in the case of certificate of sale--by the purchaser of the

property to which such certificate relates;

(f) in the case of an instrument of partition--by the parties

thereto in proportion to their respective shares in the whole

property partitioned, or when the partition is made in

execution of an order passed by a revenue authority or Civil

Court or arbitrator, in such proportion as such authority,

Court or arbitrator directs; 1 "and"

2(ff) in the case of a works contract or a sub-contract--by the

Contractor or sub-contractor, as the case may be; and"

(g) in the case of any other instrument chargeable with stamp

duty under this Act--by the person executing the instrument.

_______________________________

1. The expression "and" was deleted by Raj Ordinance No. 5 of

2004 w.e.f. 27.5.2004

2. Inserted clause (ff) and omitted word “any” by Act. No. 7 of

2004 (w.e.f. 27.05.2004)

33 - Obligation to give receipt in certain cases

Any person receiving any money exceeding ''five thousand

rupees' in amount, or any bill of exchange, cheque or promissory

note for an amount exceeding 1'five thousand rupees', or

receiving in satisfaction or part satisfaction of a debt, any

movable property exceeding 1'five thousand rupees' in value,

shall, on demand by the person paying or delivering such

money, bill, cheque, note or property, give a duly stamped

receipt for the same and any person receiving or taking credit for

any premium or consideration for any renewal of any contract of

fire-insurance, shall within one month after receiving or taking

credit for such premium or consideration, give duly stamped

receipt for the same.

__________________

Inserted by the Raj Finance Act 2005 w.e.f. 24.3.2005 for five

hundred

Section 34 - Persons from whom duty on an instrument is due

For the purposes of this Act, the person from whom duty on an

instrument is due is -

(a) the person liable under an agreement or under section 19,

32 and 33 or

(b) where clause (a) doses not apply, the executant of the

instrument

CHAPTER III

Adjudication as to Stamps

35 - Adjudication as to proper stamp

(1) When any instrument, whether executed or not and whether

previously stamped or not, is brought to the Collector, and the

person bringing it applies to have the opinion of that officer as to

the duty, if any, with which it is chargeable, and pays a fee of

such amount (not exceeding fifty rupees and not less than ten

rupees) as the Collector may in each case direct, the Collector

shall determine the duty, if any, with which in his judgment, the

instrument is chargeable.

(2) For this purpose the Collector may require to be furnished

with an abstract of the instrument, and also with such affidavit

or other evidence as he may deem necessary to prove that all

the facts and circumstances affecting the chargeability of the

instrument with duty, or the amount of the duty with which it is

chargeable, are fully and truly set forth therein, and may refuse

to proceed upon any such application until such abstract and

evidence have been furnished accordingly:

Provided that, -

(a) no evidence furnished in pursuance of this section shall

be used against any person in any civil proceeding, except

in an inquiry as to the duty with which the instrument to

which it relates is chargeable; and

(b) every person by whom any such evidence is furnished

shall, on payment of the full duty with which the

instrument to which it relates, is chargeable, be relieved

from any penalty which he may have incurred under this

Act by reason of the omission to state truly in such

instrument any of the facts or circumstances aforesaid.

(3) Where the Collector has reason to believe that the market

value of the property has not been truly set forth in the

instrument brought to him for determining the duty under subsection

(1) he may, after such inquiry as he may deem proper

and after giving a reasonable opportunity of being heard to the

person bringing the instrument, determine the market value of

such property for the purpose of duty.

36 - Certificate by Collector

(1) When an instrument brought to the Collector under section

35 is, in his opinion, one of a description chargeable with duty,

and

(a) the Collector determines that it is already fully stamped,

or

(b) the duty determined by the Collector under section 35, or

such a sum as, with the duty already paid in respect of the

instrument, is equal to the duty so determined, has been

paid, the Collector shall certify by endorsement on such

instrument that the full duty (stating the amount) with which

it is chargeable, has been paid.

(2) When such instrument is, in his opinion, not chargeable with

duty, the Collector shall certify in the manner aforesaid that such

instrument is not so chargeable.

(3) Any instrument upon which an endorsement has been made

under this section, shall be deemed to be duly stamped or not

chargeable with duty, as the case may be; and, if chargeable

with duty, shall be receivable in evidence or otherwise, and may

be acted upon and registered as if it had been originally duly

stamped:

Provided that nothing in this section shall authorize the

Collector to endorse any instrument chargeable with a duty

not exceeding ten paise or any bill of exchange or promissory

note, when brought to him, after the drawing or execution

thereof, on paper not duly stamped.

Provided further that, :

(a) any instrument executed or first executed in the State

and brought to the Collector within one month of its

execution or first execution, as the case may be; or

(b) any instrument executed or first executed out of State

and brought to the Collector within three months after it

has been first received in the State;

shall be chargeable with duty as applicable at the time of its

execution and where any instrument is presented to the

Collector after the period specified above, such instrument shall

be chargeable with duty as applicable at the time of its

presentation and calculated on the basis of market value,

wherever applicable, prevalent on the date of its presentation

before the Collector and he may certify accordingly.

Chapter : IV - Instrument not duly stamped

37 - Examination and impounding of instruments

(1) Every person having by law or consent of parties authority

to receive evidence, and every person incharge of a public office,

except an officer of a police, before whom any instrument,

chargeable, in his opinion, with duty, is produced or comes in

the performance of his functions, shall, if it appears to him that

such instrument is not duly stamped, impound the same.

(2) For that purpose every such person shall examine every

instrument so chargeable and so produced or coming before

him, in order to ascertain whether it is stamped with a stamp of

the value and description required by the law in force in the

State when such instrument was executed or first executed :

Provided that,-

(a) nothing herein contained shall be deemed to require any

Magistrate or Judge of a Criminal Court to examine or

impound, if he does not think fit so to do, any instrument

coming before him in the course of any proceeding other than

a proceeding under Chapter IX or Part D of Chapter X of the

Code of Criminal Procedure, 1973 (Act No. 2 of 1974);

(b) in the case of a Judge of a High Court, the duty of

examining and impounding any instrument under this section

may be delegated to such officer as the Court appoints in this

behalf.

(3) For the purposes of this section in cases of doubt,-

(a) the State Government may determine what offices shall

be deemed to be public offices; and

(b) the State Government may determine who shall be

deemed to be persons incharge of public offices.

(4) When a person incharge of a public office, during the course

of inspection or otherwise, detects from an instrument or copy

thereof or when it appears therefrom to the person referred to in

sub-section (1) that the instrument is not duly stamped, such

person shall forthwith make a reference to the Collector in that

matter.

(5) The Collector may, suo moto or on such reference, call for

the original instrument for ascertaining whether it is duly

stamped and the instrument so produced shall be deemed to

have been produced or come before him in the performance of

his functions and in case the original instrument is not produced

within the period specified by the Collector, he may require the

payment of the proper duty or the amount required to make up

the same together with the penalty under section 44.

38 - Special provisions as to unstamped receipts

Where any receipt chargeable with a duty not exceeding one

rupee is tendered to or produced before any officer unstamped

in the course of audit of any public account, such officer may in

his discretion, instead of impounding the instrument, require a

duly stamped receipt to be substituted therefore.

39 - Instruments not duly stamped inadmissible in evidence,

etc

No instrument chargeable with duty under this Act shall be

admitted in evidence for any purpose by any person having by

law or consent of parties authority to receive evidence, or shall

be acted upon, registered or authenticated by any such person

or by any public officer, unless such instrument is duly stamped:

Provided that, -

(a) any such instrument shall, subject to all just

exceptions, be admitted in evidence on payment of, -

(i) the duty with which the same is chargeable, or in the

case of an instrument insufficiently stamped, of the

amount required to make up such duty, and

(ii) a penalty of one hundred rupees or, ten times the

amount of deficient portion thereof, which ever is

higher.

(b) where a contract or agreement of any kind is effected

by correspondence consisting of two or more letters and

any one of the letters bears the proper stamp; the contract

or agreement shall be deemed to be duly stamped.

(c) nothing herein contained shall prevent the admission of

any instrument as evidence in any proceeding in a criminal

court, other than a proceedings under Chapter IX or Part D

of Chapter X of the Code of Criminal Procedure, 1973 (Act

No. 2 of 1974).

(d) nothing herein contained shall prevent the admission of

any instrument in any court when such instrument has

been executed by or on behalf of the Government or where

it bears the certificate of the Collector as provided by

section 36 or any other provision of this Act.

(e) nothing herein contained shall prevent the admission of

a copy of any instrument or of an oral account of the

contents of any instrument, if the stamp duty or a deficient

portion of the stamp duty and penalty as specified in

clause (a) is paid.

(f) nothing herein contained shall prevent the admission of

any instrument in evidence in any court when stamp duty

on such instrument has already been paid in advance in

the form of a consolidated lump sum.

(g) nothing herein contained shall prevent the admission of

any instrument in any court when such document has been

executed by or on behalf of the Government or where it

bears the Certificate of the Collector as provided by section

36 or any other provision of this Act.

40 - Admission of instrument, where not to be questioned

Where an instrument has been admitted in evidence, such

admission shall not, except as provided in section 71, be called

in question at any stage of the same suit or proceeding on the

ground that the instrument has not been duly stamped.

41 - Admission of improperly stamped instruments

The State Government may make rules providing that, where an

instrument bears a stamp of sufficient amount but or improper

description, it may on payment of the duty with which the same

is chargeable, be certified to be duly stamped, and any

instrument so certified shall then be deemed to have been duly

stamped as from the date of its execution.

Section 42 - Instruments impounded how dealt with

(1) When the person impounding an instrument under section 37

has by law or consent of parties authority to receive evidence

and admits such instrument in evidence upon payment of a

penalty as provided by section 39 or of duty as provided by

section 41, he shall sent to the Collector an authenticated copy

of such instrument, together with a certificate in writing, stating

the amount of duty and penalty levied in respect thereof, and

shall sent such amount to the Collector, or to such person as he

may appoint in this behalf.

(2) In every other case, the person so impounding an instrument

shall send it in original to the Collector :

Provided that where the person who produced the instrument,

or any party interested, is prepared to pay the cost of

preparing a copy of the instrument, then:-

(a) an authenticated copy of the instrument shall be got

prepared by the person impounding the instrument;

(b) only the authenticated copy shall be sent to the

Collector;

(c) the Collector shall take action on the authenticated

copy as if it were the instrument in original; and

(d) any certificate to be endorsed with reference to the

instrument by the Collector under clause (a) of sub-section

(1) of section 44 or under sub-section (1) of section 46

shall be endorsed on the authenticated copy, ordinarily

within 30 days of receipt of the instrument by the Collector

and when that copy is received back by the person

impounding the instrument that person shall copy the

certificate on the original instrument and also authenticate

such copy of the certificate.

43 - Collector's power to refund penalty paid under sub-section

(1) of section 42

`

(1) When a copy of an instrument is sent to the Collector under

sub-section (1) of section 42, he may, if he thinks fit, refund any

portion of the penalty in excess of one hundred rupees which has

been paid in respect of such instrument.

(2) when such instrument has been impounded only because it

has been written in contravention of section 13 or section 14,

the Collector may refund the whole penalty so paid.

Section 44 - Collector's power to stamp instrument impounded

(1) When the Collector,-

(a) impounds any instrument under section 37, or

(b) receives any instrument sent to him under sub-section (2)

of section 42, and such instrument is chargeable with a duty

under this Act, he shall adopt the following procedure,-

(i) if he is of opinion that such instrument is duly stamped

or is not chargeable with duty, he shall certify by

endorsement thereon that it is duly stamped, or that it is

not so chargeable, as the case may be;

(ii) if he is of opinion that such instrument is chargeable

with duty and is not duly stamped, he shall require the

payment of proper duty or the amount required to make

up the same, together with a penalty of one hundred

rupees; or, if he thinks fit an amount not exceeding ten

times the amount of the proper duty or of the deficient

portion thereof, whether such amount exceeds or falls

short of one hundred rupees:

Provided that, when such instrument has been

impounded only because it has been written in

contravention of section 13 or section 14, the Collector

may, if he thinks, fit, remit the whole penalty

pre'scribed by this section.

(2) Every certificate under clause (a) of sub-section (1), shall for

the purpose of this Act, be conclusive evidence of matters stated

therein.

(3) Where an instrument has been sent to the Collector under

sub-section (2) of section 42, the Collector shall, when he has

dealt with it as provided by this section, return it to the

impounding officer.

45 - Instruments unduly stamped by accident

If any instrument chargeable with duty and not duly stamped

under this Act, is produced by any person of his own motion

before the Collector within one year from the date of its

execution or first execution, and such person brings to the notice

of the Collector the amount of the proper duty, and offers to pay

to the Collector the amount of the proper duty or the amount

required to make up the same, and the Collector is satisfied that

the omission to duly stamp such instrument has been occasioned

by accident, mistake or urgent necessity he may, instead of

proceeding under section 37 and 44 receive such amount and

proceed further as hereinafter provided:

Provided that where any instrument executed or first

executed is brought to the Collector after the expiration of

one month from the date of its execution or first execution,

such instrument shall be chargeable with duty as applicable at

the time of its presentation before the Collector under this

section.

46 - Endorsement of instruments on which duty has been paid

under sections 39, 44 or 45

(1) When the duty and penalty, if any, leviable in respect of any

instrument have been paid under section 39, section 44 or

section 45, the person admitting such instrument in evidence or

the Collector, as the case may be, shall certify by endorsement

thereon that the proper duty or, as the case may be, the proper

duty and penalty (stating the amount of each) have been levied

in respect thereof, and the name and residence of the person

paying them.

(2) Every instrument so endorsed shall thereupon be admissible

in evidence, and may be registered and acted upon and

authenticated as if it has been duly stamped, and shall be

delivered on his application in this behalf to the person from

whose possession it came into the hands of the officer,

impounding it, or to such a person for whom he may direct:

'Provided that, -

(a) no instrument which has been admitted in evidence

upon payment of duty and a penalty under section 39,

shall be so delivered before the expiration of one month

from the date of such impounding, or if the Collector has

certified that its further detention is necessary and has not

cancelled such certificate;

(b) nothing in this section shall affect the order XIII, rule

9, of the Code of Civil Procedure, 1908 (Act No. 5 of

3908).

47 - Prosecution for offence against stamp law

The taking of proceedings or the payment of stamp duty,

surcharge if any and penalty under this Chapter in respect of any

instrument shall not bar the prosecution of any person who

appears to have committed an offence against the stamp law in

respect of such instrument:

Provided that no such prosecution shall be instituted in the

case of any instrument in respect of which such a penalty has

been paid, unless it appears to the Collector that the offence

was committed with an intention of evading payment of the

proper duty.

48 - Persons paying duty or penalty may recover the same in

certain cases

(1) When any duty or penalty has been paid under section 39,

section 41, section 44 or section 45, by any person in respect of

any instrument, and by agreement or under the provisions of

section 32, or any other enactment in force at the time such

instrument was executed, some other person was bound to bear

the expense of providing the proper stamp for such instrument,

the first mentioned person shall be entitled to recover from such

other person the amount of the duty or penalty so paid.

(2) For the purpose of such recovery any certificate granted in

respect of such instrument under this Act shall be conclusive

evidence of the matters therein certified.

(3) Such amount may, if the Court thinks fit, be included in any

order as to costs in any suit or proceeding to which such persons

are parties and in which such instrument has been tendered in

evidence and if the Court does not include the amount in such

order, no further proceedings for the recovery of the amount

shall be maintainable.

49 - Power to refund penalty or excess duty in certain cases

(1) Where any penalty is paid under section 39 or section 44,

the Chief Controlling Revenue Authority may, upon application in

writing made within one year from the date of the payment,

refund such penalty wholly or in part.

(2) Where, in the opinion of the Chief Controlling Revenue

Authority, Stamp duty in excess of that which is legally

chargeable has been charged and paid under section 39 or

section 44, such authority may upon application in writing made

within three months of the order charging the same, refund the

excess.

50 - Non-liability for loss of instrument sent under section 42

(1) If any instrument sent to the Collector under sub-section (2)

of section 42 is lost, destroyed or damaged during transmission,

the person sending the same shall not be liable for such loss,

destruction or damage.

(2) When any instrument is about to be so sent, the person from

whose possession it came into the hands of the person

impounding the same, may require a copy thereof to be made at

the expense of such first mentioned person and authenticated by

the person impounding such instrument.

51 - Instruments under valued, how to be valued

(1) Notwithstanding anything contained in the Registration Act,

1908 (Act No. 16 of 1908) and the rules made thereunder as

inforce in Rajasthan where, in the case of any instrument

relating to an immovable property chargeable with an ad

valorem duty on the market value of the property as set forth in

the instrument, the registering officer has, while registering the

instrument, reasons to believe that the market value of the

property has not been truly set forth in the instrument, he may

either before or after registering the instrument, send it in

original to the Collector for taking action under sub-section (3).

(2) When through mistake or otherwise any instrument which is

undervalued and not duly stamped is registered under the

Registration Act, 1908, the registering officer may call for the

original instrument from the party and, after giving the party

liable to pay stamp duty an opportunity of being heard and

recording the reasons in writing and furnishing a copy thereof to

the party, impound it and on failure to produce such original

instrument by the party, a true copy of such instrument taken

out from the registration record shall, for the purposes of this

section, be deemed to be the original of such instrument and

send it to the Collector for taking action under sub-section (3).

(3) On receipt of the instrument under sub-section (1) or (2) the

Collector shall, after giving the parties a reasonable opportunity

of being heard and after holding an enquiry in the prescribed

manner, determine the market Value and duty including the

penalty not exceeding ten times the deficient stamp duty

chargeable and surcharge, if any, payable thereon and if the

amount of duty including penalty and surcharge, if any, so

determined exceeds the amount of duty including penalty and

surcharge, if already paid, the deficient amount shall be payable

by the person liable to pay the duty including penalty and

surcharge, if any.

(4) Where it appears to a person having by law or consent of

parties authority to receive evidence or a person incharge of a

public office, during the course of inspection or otherwise, except

an officer of a police, that an instrument is undervalued such

person shall forthwith make a reference to the Collector in that

matter.

(5) The Collector may, suo motu or on a reference made under

sub-section' (4) call for and examine any instrument not referred

to him under sub-section (1) or (2), from any person referred to

in sub-section (4) or the executant or any other person for the

purpose of satisfying himself as to correctness of the market

value of the property, and if after such examination, he has

reason to believe that the market value of such property has not

been truly set forth in the instrument, he may determine in

accordance with the procedure provided in sub-section (3) the

market value and the amount of stamp duty together with a

penalty not exceeding ten times the deficient stamp duty

chargeable on it, which shall be payable by the person liable to

pay the stamp duty, and penalty.

(6) Where for any reason the original document called for by the

Collector under sub-section (5) is not produced or cannot be

produced, the Collector may, after recording the reasons for its

not production, call for a certified copy of the entries of the

document from the registering officer concerned and exercise

the powers conferred on him under sub-section (5).

(7) For the purpose of inquiries under this section, the Collector

shall have power to summon and enforce the attendance of

witnesses, including the parties to the instrument or any of

them, and to compel the production of documents by the same

means, and so far as may be in the same manner, as is provided

in the case of civil court under Code of Civil Procedure, 1908 (Act

5 of 1908).

52 - Rectification of mistakes

With a view to rectifying any mistake apparent from the record,

the Collector may amend any order made by him under this Act,

within ninety days of the date of order either on his own motion

or on the mistake being brought to his notice by person affected

by the order:

Provided that if any such amendment is likely to affect any

person prejudicially, it shall not be made without giving to

such person reasonable opportunity of being heard.

53 - Determination of the correct nature of the document and

the recovery of proper duty

(1) Notwithstanding anything contained in the Registration Act,

1908 (Act 16 of 1908) and the rules made thereunder as in force

in Rajasthan, where the registering officer has, while registering

a document or instrument, reasons to believe that the nature of

the document or instrument has not been correctly mentioned,

he may, either before or after registering such document or

instrument, send it, in original, to the Collector for taking action

under sub-section (3).

(2) When through mistake or otherwise any instrument which is

misclassified and not duly stamped, is registered under the

Registration Act, 1908 (Act No. 16 of 1908), the registering

officer may call for the original instrument from the party and,

after giving the party liable to stamp duty an opportunity of

being heard and recording the reasons in writing and furnishing

a copy thereof to the party, impound it and on failure to produce

such original instrument by the party, a true copy of such

instrument taken out from the registration record shall, for the

purposes of this section, be deemed to be the original of such

instrument and send it to the Collector for taking action under

sub-section (3).

(3) On receipt of document or instrument under sub-section (1)

or (2), the Collector shall, after giving the parties a reasonable

opportunity of being heard, determine the correct nature of the

document or instrument and the duty including penalty not

exceeding ten times the deficient stamp duty chargeable and

surcharge, if any, payable thereon and may require the payment

of the duty including penalty and surcharge, if any, so

determined or the amount required to make up the same.

(4) Where it appears to a person having by law or consent of

parties authority to receive evidence or a person incharge of a

public office, during the course of inspection or otherwise, except

an officer of a police, that a document or an instrument has not

been correctly mentioned while registering it, such person shall

forth with make a reference to the Collector to determine the

correct nature thereof.

(5) The Collector may, suo motu or on a reference made under

sub-section (4) or otherwise call for and examine any document

or instrument not referred to him under sub-section (1) or (2),

from any person referred to in sub-section (4) or executant or

any other person, which has been registered and returned to the

executant or any other person for the purpose of satisfying

himself as to the correctness with regard to the nature of the

document or instrument and if he is satisfied, after giving the

parties a reasonable opportunity of being heard, that the nature

of document or instrument had not correctly been mentioned or

determined, he may determine the correct nature of the

document or instrument and the duty, if any, payable thereon

together with a penalty not exceeding ten times the deficient

stamp duty chargeable on it and require payment of duty

including penalty, if any, so determined or the amount required

to make up the same.

(6) Where for any reason the original document or instrument

called for by the Collector under sub-section (5) is not produced

or cannot be produced, he may call for a certified copy of the

document or instrument from the registering officer concerned

and exercise the power conferred upon him in sub-section (5).

54 - Intimation of reference and payment of duty before

reference

(1) Notwithstanding anything herein before contained, the

registering officer shall, before making reference to the Collector

under this Act, intimate to the parties concerned about the

reference proposed to be made by him.

(2) In case the person liable to pay the duty offers to pay the

amount of duty chargeable on such instrument, the registering

officer shall, on payment of such duty, certify it on the

instrument by endorsement and shall not make the reference.

55 - Procedure in case of non-registration of documents

required to be registered with the purpose of avoiding stamp

duty

(1) If it appears to any registering officer or any other person

that an instrument relating to a transaction compulsarily

registerable under section 17 of the Registration Act, 19081 (Act

No. 16 of 1908) has not been presented for registration with a

view to avoiding payment of stamp duty or for any other reason,

he shall immediately inform the Collector concerned for taking

necessary action under the Stamp Law.

(2) On receipt of information under sub-section (1) or suo motu,

the, Collector shall issue a notice to the party/parties referred to

in the information received, with a view to ensuring that the

instrument is presented alongwith full facts and circumstances as

required under section 30 of the Act to determine the liability for

payment of stamp duty.

(3) Upon service of notice where the instrument in question is

presented before the Collector, he shall proceed as provided by

section 51 and/or 53 of the Act, as the case may be.

(4) Where the party/parties served with notice do not present

the instrument and/or appear before the Collector to 1"refute"

the presumption of the information in question being correct, the

Collector shall proceed to enquire into the correctness of the

information in such manner as he deems fit.

(5) After the aforesaid enquiry, where it appears to the Collector

that the instrument in question has not been presented for

registration with a view to avoiding stamp duty, it shall be

deemed to be a violation of section 30 of the Act and if such non

production is with a view to concealing the consideration, if any,

and all other facts and circumstances affecting the chargeability

of the said instrument with duty, and the determination of such

duty, the Collector shall launch a prosecution against the person

concerned under section 73 or 75 of the Act, as the case may

be.

_____________________________

1. Substituted by Raj. Ordinance No. 5 of 2004 w.e.f. 27.5.2004

for "refuse".

56 - Recovery of duties and penalties

All duties, penalties and other sums required to be paid under

this chapter may be recovered by the Collector by distress and

sale of the movable or immovable property of the person, from

whom the same are due, or by any other process for the time

being in force for the recovery of arrears of land revenue.

57 - Validity of certificate or endorsement in respect of

instruments for which higher rate of duty is payable in

Rajasthan

Notwithstanding anything contained in the Indian Stamp Act,

1899 (Act No. 2 of 1899), no certificate or endorsement

thereunder in respect of an instrument chargeable in the State of

Rajasthan with a higher rate of duty under this Act, shall be

received in evidence, or be, in any way, valid, in respect of the

payment of duty on such instrument unless the duty chargeable

at the rates, provided in this Act has been paid, on such

instrument.

Chapter : V - Allowances for Stamps in Certain Cases

58 - Allowance for spoiled stamps

Subject to such rules as may be made by the State Government

as to the evidence to be required, or the inquiry to be made, the

Collector may, on application made within the period prescribed

in 1"section 59", and if he is satisfied as to the facts, make

allowance for impressed stamps spoiled in the case hereinafter

mentioned, namely:

(a) the stamp on any paper inadvertently and undesignedly

spoiled, obliterated or by error in writing or any other means

rendered unfit for the purpose intended before any

instrument written thereon is executed by any person;

(b) the stamp on any document which is written out wholly or

in part, but which is not signed or executed by any party

thereto;

(c) in the case of bill of exchange payable otherwise than on

demand or promissory notes,

(i) the stamp on any such bill of exchange signed by or on

behalf of the drawer which has not been accepted or made

use of in any manner whatever or delivered out of his

hands for any purpose other than by way of tender for

acceptance:

Provided that the paper on which any such stamp is

impressed does not bear any signature intended as for the

acceptance of any bill of exchange to be afterwards written

thereon.

(ii) the stamp on any promissory note signed by or on

behalf of the maker which has not been made use of in

any manner whatever or delivered out of his hands.

(iii) the stamp used or intended to be used for any such

bill of exchange or promissory note signed by, or on behalf

of the drawer thereof, but which from any omission or

error has been spoiled or rendered useless, although the

same, being a bill of exchange may have been presented

for acceptance or accepted or endorsed, or, being a

promissory note, may have been delivered to the payee:

Provided that another completed and duly stamped bill

of exchange or promissory note is produced identical in

every particular, except in the correction of such

omission or error as aforesaid, with the spoiled bill or

note.

(d) the stamp used for an instrument executed by any party

thereto which,-

(i) has been afterwards found by the parties to be

absolutely void in law from the beginning;

(ii) has been afterwards found by the court to be

absolutely void in law from the beginning under section 31

of the Specific Relief Act, 1963;

(iii) has been afterwards found unfit, by reason of any

error or mistake therein, for the purpose originally

intended;

(iv) by reason of the death of any person by whom it is

necessary that it should be executed, without having

executed the same, or of the refusal of any such person to

execute the same, cannot be completed so as to effect the

intended transaction in the form proposed;

(v) for want of the execution thereof by some material

party, and his inability or refusal to sign the same, is in

fact incomplete and insufficient for the purpose for which it

was intended;

(vi) by reason of the refusal of any person to act under the

same, or to advance any money intended to be thereby

secured, or by the refusal of non-acceptance of any office

thereby granted, totally fails of the intended purpose;

(vii) becomes useless in consequence of the transaction

intended to be thereby effected being effected by some

other instrument between the same parties and bearing a

stamp of not less value;

(viii) is deficient in value and the transaction intended to

be thereby effected has been effected by some other

instrument between the same parties and bearing a stamp

of not less value;

(ix) is inadvertently and undesignedly spoiled and in lieu

whereof another instrument made between the same

parties and for the same purpose is executed and duly

stamped:

Provided that in the case of an executed instrument, other

than one falling under sub-clause (ii) of clause (d), no legal

proceeding has been commenced in Which the instrument

could or would have been given or offered in evidence and

that the instrument is given upto be cancelled:

Explanation--The certificate of the Collector under section

36 that the full duty with which an instrument is

chargeable has been paid is an impressed stamp within the

meaning of this section.

___________________________

1. Substituted by the Raj. Ordinance No. 5 of 2004 w.e.f

27.05.2004 for "section 60"

59 - Application for relief under section 58 when to be made

The application for relief under section 58 shall be made within

the following periods, that is to say, -

(i) in the case mentioned in clause (d) (vi), within two months

of the date of the instrument;

(ii) in the case of a stamped paper on which no instrument

has been executed by any of the parties thereto within six

months after the stamp has been spoiled;

(iii) in the case of a stamped paper in which an instrument

has been executed by any of the parties thereto, within six

months after the date of the instrument, or, if it is not dated,

within six months after the execution thereof by the person

by whom it was first or alone executed:

Provided that, -

(a) when the spoiled instrument has been for sufficient

reasons sent out of India, the application may be made

within six months after it has been received back in India;

(b) when, from unavoidable circumstances, any instrument

for which another instrument has been substituted cannot

be given upto be cancelled within the aforesaid period, the

application may be made within six months after the date

of execution of the substituted instrument.

60 - Allowance in case of printed forms no longer required by

corporations

The Chief Controlling Revenue Authority or the Collector if

empowered by the Chief Controlling Revenue Authority in this

behalf may, without limit of time, make allowance for stamped

papers used for printed form of instruments by any banker or by

any incorporated company or other body corporate, if for any

sufficient reason such forms have ceased to be required by the

said banker, company or body corporate:

Provided that such authority is satisfied that the duty in

respect of such stamped papers has been duly paid.

61 - Allowance for misused stamps

(a) when any person has inadvertently used for an instrument

chargeable with duty, a stamp of a description other than that

prescribed for such instrument by the rules made under this Act,

or a stamp of a greater value than was necessary, or has

inadvertently used any stamp for an instrument not chargeable

with any duty; or

(b) When any stamp used for an instrument has been

inadvertently rendered useless under section 15, owing to such

instrument having been written in contravention of the

provisions of section 13. The Collector may, on application made

within six months after the date of the instrument or, if it not

dated, within six months after the execution thereof by the

person by whom it was first or alone executed, and upon the

instrument, if chargeable with duty, being re-stamped with the

proper duty, cancel and allow as spoiled the stamp so misused

or rendered useless.

62 - Allowance for spoiled or misused stamps how to be made

In any case in which allowance is made for spoiled or misused

stamps, the Collector may give in lieu thereof, -

(a) other stamps of the same description and value; or

(b) if required and he thinks fit, stamps of any other

description to be of the same amount in value; or

(c) at his discretion, the same value in money deducting ten

paise for each rupee or fraction of a rupee.

63 - Allowance for stamps not required for use

When any person is possessed of a stamp or stamps which have

not been spoiled or rendered unfit or useless for purpose

intended, but for which he has no immediate use, the Collector

shall repay to such person the value of such stamp or stamps in

money, deducting ten paise for each rupee or portion of a rupee,

upon such person delivering up the same to be cancelled, and

proving to the Collector's satisfaction,-

(a) that such stamp or stamps were purchased by such

person with a bona fide intention to use them; and

(b) that he had paid the full price thereof; and

(c) that they were so purchased within the period of six

months next preceding the date on which they were so

delivered :

Provided that, where the person is a licensed vendor of

stamps, the Collector may, if he thinks fit, make the

repayment of the sum actually paid by the vendor without

any such deduction as aforesaid.

64 - Allowance on renewal of certain debentures

When any duly stamped debenture is renewed by the issue of a

new debenture in the same terms, the Collector shall upon

application made within one month, repay to the person issuing

such debenture, the value of the stamp on the original or on the

new debenture, whichever shall be less:

Provided that the original debenture is produced before the

Collector and cancelled by him in such manner as the State

Government may direct.

Explanation--A debenture shall be deemed to be renewed in

the same terms within the meaning of this section

notwithstanding the following changes,-

(a) the issue of two or more debentures in place of one

original debenture, the total amount secured being the

same;

(b) the issue of one debenture in place of two or more

original debentures, i the total amount secured being the

same;

(c) the substitution of the name of the holder at the time

of renewal for the name of the original holder; and

(d) the alteration of the rate of interest or the dates of

payment thereof.

Chapter: VI - Reference and Revision

65 - Revision by the Chief Controlling Revenue Authority

(1) Any person aggrieved by an order made by the Collector

under Chapter IV and V and under clause (a) of the first proviso

to section 29 and under section 35 of the Act., may within 90

days from the date of order, apply to the Chief Controlling

Revenue Authority for revision of such order:

Provided that no revision application shall be entertained

unless it is accompanied by a satisfactory proof of the

payment of fifty percent of the recoverable amount.

(2) The Chief Controlling Revenue Authority may suo moto or on

information received from the registering officer or otherwise call

for and examine the record of any case decided in proceeding

held by the Collector for the purpose of satisfying himself as to

the legality or propriety of the order passed and as to the

regularity of the proceedings and pass such order with respect

thereto as it may think fit:

Provided that no such order shall be made except after giving

the person affected a reasonable opportunity of being heard

in the matter.

66 - General Superintendence and Control over Collectors

(1) Subject to the provisions of this Act, the power to have

general superintendence and control over Collectors shall vest in

the Inspector General of Stamps.

(2) The Inspector General of Stamps shall specify the territorial

jurisdiction of a Collector for the purpose of this Act, where there

are more than one officer functioning as Collector.

67. Statement of case by the Chief Controlling Revenue

Authority to 1"High Court"--

The Chief Controlling Revenue Authority may state any Case

referred to it under section 65, or otherwise coming to its notice

and refer such case, with its own opinion thereon, to the 1"High

Court":

Provided that no reference shall be made under this section

unless it is accompanied by a satisfactory proof of the

payment of fifty percent of the recoverable amount.

____________________________

1. Sub. by the Raj. Ordinance No. 5 of 2004 w.e.f. 27.5.2004 for

the words" Tax Tribunal."

68. Power of 1"High Court" to call for further particulars as to

case stated.-

If the High Court is not satisfied that the statements contained in

the case are sufficient to enable it to determine the questions

raised thereby, the 2"Court" may refer the case back to the

Chief Controlling Revenue Authority by which it was stated to

make such additions thereto or alterations therein as the Court

may direct in that behalf.

______________________

1. Sub. by the Raj. Ordinance No. 5 of 2004 for the words "Tax

Tribunal".

2. Sub. by the Raj. Ordinance No. 5 of 2004 w.e.f. 27.5.2004 for

the words "Tribunal".

69 - Procedure in disposing of case stated

(1) The 1"High Court" upon the hearing of any such case shall

decide the questions raised thereby, and shall deliver its

judgement thereon containing the grounds on which such

decision is founded.

(2) The 1"High Court" shall send to the Chief Controlling Revenue

Authority by which the case was stated, a copy of such

Judgement under the real of the 1"High Court" and signature of

the Registrar; and the Chief Controlling Revenue Authority shall,

on receiving such copy, shall pass such orders as are necessary

for disposal of the case conformably to such judgement.

______________________

1. Sub. by the Raj. Ordinance No. 5 of 2004 for the words "Tax

Tribunal".

70. Statement of case by other Courts to 1"High Court"--

(1) If any Court, feels doubt as to the amount of duty to be paid

in respect of any instrument under proviso (a) to section 39, the

Judge may draw up a statement of the case and refer it, with his

own opinion thereon, for the decision of the 1"High Court", to

which, if he were the Chief Controlling Revenue Authority, he

would, under section 67, refer the same.

(2) Such 1"High Court" shall deal with the case as if it had been

referred under section 67, and send a copy of its Judgment

under the seal of the 1"High Court" and the signature of the

Registrar to the Chief Controlling Revenue Authority and another

like copy to the Judge making the reference, who shall, on

receiving such copy, dispose of the case conformably to such

judgment.

(3) Reference made under sub-section (1) when made by a

Court subordinate to a District Court shall be made through the

District Court and when made by any subordinate Revenue

Court, shall be made through the Court immediately superior.

_____________________________

1. Sub. by the Raj. Ordinance No. 5 of 2004 w.e.f. 27.05.2004

for the word "Tax Tribunal"

71 - Revision of certain decision of Court regarding the

sufficiency of stamps

(1) When any Court in the exercise of its civil or revenue

jurisdiction or any Criminal Court in any proceeding, under the

Code of Criminal Procedure, 1973 (Act No. 2 of 1974), makes

any order admitting any instrument in evidence as duly stamped

or as not requiring a stamp, or upon payment of duty and a

penalty under section 39, the court to which appeals lie from, or

references are made by, such first mentioned Court may, of its

own motion, or on the application of the Collector, take such

order into consideration.

(2) If such Court, after such consideration is of opinion that such

instrument should not have been admitted in evidence without

the payment of duty and penalty under section 39 or without the

payment of a higher duty and penalty than those paid, it may

record a declaration to that effect, and determine the amount of

duty with which such instrument is chargeable, and may require

any person in whose possession or power such instrument then

is, to produce the same, and may impound the same when

produced.

(3) When any declaration has been recorded under sub-section

(2), the Court recording the same shall send a copy thereof to

the Collector, and, where the instrument to which it relates has

been impounded or is otherwise in the possession of such court,

shall also send him such instrument.

(4) The Collector may thereupon, notwithstanding anything

contained in the order admitting such instrument in evidence, or

in any certificate granted under section 46, or in section 47,

prosecute any person for any offence against the Stamp Law

which the Collector considers him to have committed in respect

of such instrument:

Provided that,-

(a) no such prosecution shall be instituted where the

amount which, according to the determination of such

Court, was payable in respect of the instrument under

section 39, is paid to the Collector, unless he thinks that

the offence was committed with an intention of evading

payment of the proper

-duty;

(b) except for the purposes of such prosecution) no

declaration made under this section shall affect the validity

of any order admitting any instrument in evidence, or of

any certificate granted under section 46.

72 - Interest on failure to pay duty, fee or penalty

Where any amount of duty, fee or penalty is recoverable from a

person as a result of any order passed in any proceedings under

this Act (including determination, appeal, revision, rectification

or otherwise) and such duty, fee or penalty is not paid by such

person, he shall be liable to pay interest at the rate of 18

percent compounded per annum on the amount of duty, fee or

penalty from the date of order until the date of payment of such

amount.

Chapter : VII - Criminal Offences and Procedure

73 - Penalty for executing, etc., instrument not duly stamped

(1) Any person,-

(a) drawing, making, issuing, endorsing or transferring, or

signing otherwise than as a witness, or presenting for

acceptance or payment, or accepting, paying or receiving

payment of, or in any manner negotiating, any bill of

exchange payable otherwise than on demand or promissory

note without the same being duly stamped; or

(b) executing or signing otherwise than as a witness any

other instrument chargeable with duty without the same

being duly stamped; or

(c) voting or attempting to vote under any proxy not duly

stamped;

shall for every such offence be punishable with fine which may

extend to five thousand rupees :

Provided that, when any penalty has been paid in respect of

any instrument under section 39, section 44 or section 71,

the amount of such penalty shall be allowed in reduction of

the fine, if any, subsequently imposed under this section in

respect of the same instrument upon the person who paid

such penalty.

(2) If a share-warrant is issued without being duly stamped, the

company issuing the same, and also every person who, at the

time when it is issued, is the managing director or secretary or

other principal officer of the company shall be punishable with

fine which may extend to five thousand rupees.

74 - Penalty for failure to cancel adhesive stamp

Any person required by section 12 to cancel an adhesive stamp

and failing to cancel such stamp in the manner prescribed by

that section, shall be punished with fine which may extend to

one thousand rupees.

75 - Penalty for omission to comply with provision of section 30

Any person who, with intent to defraud the Government,-

(a) executes any instrument in which all the facts and

circumstances required by section 30 to be set forth in such

instrument are not fully and truly set forth; or

(b) being employed or concerned in or about the preparation

of any instrument, neglects or omits fully and truly to set

forth therein all such facts and * circumstances; or

(c) does any other act calculated to deprive the Government

of any duty or penalty under this Act;

shall be punishable with imprisonment for a term which may

extend to three years, or with fine which may extend to twenty

thousand rupees.

76 - Recovery of amount of deficit stamp duty

(1) Where any person able to pay duty under this Act is

convicted of an offence under section 75, in respect of any

instrument (not being an instrument relatable to entry 91 of List

- Union List of the Seventh Schedule of the Constitution), the

magistrate shall on addition to the punishment which may be

imposed for such offence, recover summarily and pay to the

Collector, the amount of duty, if any, due under this Act from

such person in respect of that instrument and the Collector shall

hereupon certify by endorsement on instrument that proper duty

has been levied in respect thereof:

Provided that if the person referred to in this sub-section has

already paid any amount towards the duty payable under this

Act in respect of the instrument in relation to which person

was convicted, the magistrate shall recover only the

difference in the amount of duty.

(2) The amount recoverable under sub-section (1) shall be

recovered by the Magistrate, as if it were a fine imposed under

the Code of Criminal Procedure, 1973 (Act No. 2 of 1974).

77 - Penalty for refusal to give receipt and for devices to evade

duty on receipts

Any person who,-

(a) being required under section 33 to give a receipt, refuses

or neglects to give the same; or

(b) with intent to defraud the government to any duty upon a

payment of money or delivery of property exceeding five

hundred rupees in amount or value, gives a receipt for an

amount or value not exceeding five hundred rupees or

separates or divides the money or property paid or delivered;

shall be punishable with fine which may extend to one thousand

rupees.

78 - Penalty for not making out policy or making one not duly

stamped

Any person who,--

(a) receives or takes credit for, any premium or consideration

for any contract of insurance and does not, within one month

after receiving, or taking credit for, such premium or

consideration, make out and execute a duly stamped policy or

such insurance; or

(b) makes, executes or delivers out any policy which is not

duly stamped or pays or allows in account, or agrees to pays

or allows in account, any money upon or in respect of, any

such policy.

Shall be punishable with fine which may extend to two thousand

rupees.

79 - Penalty for not drawing full number of bills or marine

policies purporting to be in sets

Any person drawing or executing a bill of exchange payable

otherwise than on demand or a policy of marine insurance

purporting to be drawn or executed in a set of two or more, and

not at the same time drawing or executing on paper duly

stamped the whole number of bills or policies of which such bill

or policy purports the set to consist, shall be punishable with fine

which may extend to one thousand rupees.

80 - Penalty for post-dating bills and for other devices to

defraud the revenue

Any person who, -

(a) with intent to defraud the Government of duty, draws,

makes or issues any bill of exchange or promissory note

bearing a date subsequent to that on which such bill or note

is actually drawn or made; or

(b) knowing that such bill or note has been so post-dated,

endorses, transfers, presents for acceptance or payment, or

accepts, pays or receives payment, of such bill or note, or in

any manner negotiates the same; or

(c) with the like intent, practises or is concerned in any act,

contrivance or device not specially provided for by this Act or

any other law for the time being in force;

shall be punishable with fine which may extend to five thousand

rupees.

81 - Penalty for breach of provisions of section 85

Any person who commits a breach of the provisions of section 85

shall on conviction be punished,-

(i) for a first offence with fine which may extend to five

hundred rupees;

(ii) for a second offence with fine which may extend to one

thousand rupees, but which shall not be less than two

hundred and

(iii) for a third and subsequent offence with imprisonment for

a term which may extend to two years and with fine which

may extend to two thousand rupees.

82 - Penalty for breach of rule relating to sale of stamps and for

unauthorized sale

(a) Any person appointed to sell stamps who disobeys any rule

made under section 86, and

(b) any person not so appointed who sells or offers for sale any

stamp (other than a ten paise or five paise adhesive stamp);

shall be punishable with imprisonment for a term which may

extend to six months, or with fine which may extend to five

thousand rupees, or with both.

83 - Institution and conduct of prosecutions

(1) No prosecution in respect of any offence punishable under

this Act or any Act hereby repealed shall be instituted without

the sanction of the Collector or such other officer as the State

Government generally, or the Collector specially authorises in

that behalf.

(2) The State Government or any officer generally or specially

authorised by it in this behalf, may stay any such prosecution or

compound any such offence.

(3) The amount of any such composition shall be recoverable in

the manner provided by section 56.

84 - Place of trial

Every such offence committed in respect of any instrument may

be tried in any district in which such instrument is found as well

as in any district in which such offence might be tried under the

Code of Criminal Procedure for the time being in force.

85 - Books, etc., to be open to inspection

(1) Every public officer 1"or the association or Stock Exchange

referred to in section 2, clause (la) and xxxvi", having in his

custody any registers, books, records, papers, documents or

proceedings, the inspection whereof may tend to secure any

duty, or to prove or lead to the discovery of any fraud or

omission in relation to any duty, shall at all reasonable times,

permit any officer whose duty it is to see that proper duty has

been paid or any other officer not below the rank of Sub

Divisional Officer authorized in writing by the Collector to inspect

for such purpose the registers, books, papers, documents and

proceedings and to take such notes and extracts as he may

deem necessary, without fee or charge.

(2) Every such public officer shall also provide such registers,

books, records, papers, documents or proceedings in original or

authenticated copy to the Collector or any person authorized by

the Collector on demand.

______________________

1. Inserted by the Raj. Finance Act 2006 w.e.f. 8.3.2006

86 - Powers to make rules relating to sale of stamps

The State Government, may make rules for regulating,-

(a) the supply and sale of stamps and stamped papers,

(b) the persons by whom alone such sale is to be conducted,

and

(c) the duties and remuneration of such persons :

Provided that such rules shall not restrict the sale often

paise or five paise adhesive stamps.

87 - Power to make rules generally to carry out the purposes

under the Act

(1) The State Government may make rules by a notification in

the official Gazette, to carry out generally the purposes of this

Act, and may by such rules prescribe the fines, which shall in no

case exceed five thousand rupees, to be incurred on breach

thereof.

(2) All rules made under this Act shall, be laid, as soon as may

be, after they are so made, before the State Legislature, while it

is in session, for a period of not less then fourteen days which

may be comprised in one session or in two successive sessions

and if, before the expiry of the session in which they are so laid

or of the session immediately following, the State Legislature

makes any modification in any of such rules, or resolves that any

such rule should not be made, such rule shall thereafter have

effect only in such modified form or be of no effect, as the case

may be, so however, that any such modification or annulment

shall be without prejudice to the validity of anything previously

done thereunder.

88 - Saving as to court-fees

Except for the provisions as to copies contained in section 8,

nothing contained in this Act shall be deemed to affect the duties

chargeable under any enactment for the time being in force

relating to court fees.

89 - Saving as to certain Stamps

All stamps in denominations of annas four or multiples thereof

shall be deemed to be stamps of the value of twenty-five paise,

or, as the case may be, multiples thereof and shall, accordingly

be valid for all the purposes of this Act.

90 - Application of the Indian Stamp Act, 1899

The Indian Stamp Act, 1899 (Act No. 2 of 1899), in so far as it

relates to the subject matter relatable to entry 44 of List III of

the Seventh Schedule to the Constitution in respect of

documents specified in entry 91 of List I of the said Schedule,

shall notwithstanding anything contained in this Act or any law

for the time being in force extend, to the whole of the State of

Rajasthan.

91 - Repeal and Savings

(1) The Indian Stamp Act, 1899, as adapted in Rajasthan under

the Rajasthan Stamp Law (Adaptation) Act, 1952 (No. VII of

1952), 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, is hereby repealed and the provisions of the Rajasthan

General Clauses Act, 1955 (Rajasthan Act 8 of 1955), shall apply

to such repeal:

Provided that the repeal hereby shall not affect,-

(1) 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 enactment 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 enactment hereby repealed

shall be deemed to have been 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.

SCHEDULE

STAMP DUTY IN THE STATE OF RAJASTHAN

THE SCHEDULE

(See Section 3)

Description of Instrument

Proper stamp duty

(1)

(2)

1.

Acknowledgement of debt

exceeding twenty rupees in amount

or value, written or signed by or on

written or signed by or on behalf of a

debtor in order to supply evidence of

such debt in any book (other than a

banker's pass-book) or on a separate

piece of paper when such book or

paper is left in the creditors

possession:

Provided that such

acknowledgement does not contain

any promise to pay the debt or any

stipulation to pay interest or to

deliver any goods or other property.

Two rupees

2.

Administration bond including a

bond given under sections 291, 375

and 376 of the Indian Succession Act,

1925 (Act No. 39 of 1925), or under

section 6 of the Government Saving

Bank Act, 1873 (Act No. 5 of 1873)

Ten rupees for every

hundred rupees, or part

thereof of the value of

the bond subject to a

maximum of one

hundred rupees.

3.

Adoption deed, that is to say, any

instrument (other than a will)

recording an adoption or conferring or

purporting to confer any authority to

One hundred rupees.

adopt.

4.

Affidavit including an affirmation or

declaration in the case of persons by

law allowed affirming or declaring

instead of swearing.

[1][1] [Ten rupees].

Exemptions: Affidavit or declaration

in writing when made,-

(a) as a condition of enrolment in the

Indian Air Force;

(b) for the immediate purpose of

being filed or used in any court or

before the officer or any court; or

(c) for the sole purpose of enabling

any person to receive any pension or

charitable allowance.

5.

Agreement or memorandum of an

agreement, --

(a)if relating to the sate of a bill of

exchange;

Ten rupees

(b) if relating to the sale of a Government

security or share in an incorporated

company or other body corporate;

Subject to a maximum

of two hundred

rupees, ten rupees for

every Rs. 10,000/-or

part thereof, of the

value of the security of

shares.

[1][2][(bb) if relating to Three

percent of the total purchase of sale

of an consideration of the property,

immovable property, when as set

forth in the agreement or possession

is neither given nor memorandum of

agreement: agreed to be given.

Provided that the stamp

duty paid on such

agreement shall at the

time of the execution of

a conveyance in

pursuance of such

agreement subsequently

be adjusted towards the

total amount of duty

chargeable on the

conveyance if, such

conveyance deed is

executed within three

years from the date of

agreement.

2[6.

[1][2][(bbb) if relating to secure the

repayment of a loan or debt made by

a bank or Finance Company

(bbbb) if relating to given authority or

power to a promoter or a developer,

by whatever name called, for

construction on, or deployment of,

any immovable property.

(c) if not otherwise provided for.

Exemption: Agreement or

memorandum or agreement, --

(a) for or relating to the sale of goods

or merchandise exclusively, not being

a Note or Memorandum Chargeable

under No. 40;

(b)made in the form of tenders to the

Government for or relating to any

0.1% of the amount of

loan or debt.

One percent of the

market value of the

property.]

One hundred rupees

Fifty rupees for every

rupees one crore or part

thereof of the value of

security.

One rupee of every rupees

10,000, or part

thereof.

Twenty paise for every

rupees 10,000, or part

thereof.

loan.

2[5A. Record of Transaction

(Electronics or Otherwise) effected by

a trading member through the

association or stock exchange

referred to in Section 2, Clause (ia)

and (xxxvi),

(a) if relating to the sale and

purchase of Government securities.

(b) if relating to purchase or sale of

securities, other than those falling

under item (a) above.-

(i) in case of delivery

(ii) in case of non delivery

(c) if relating to futures and options

trading.

(d) If relating to forward contracts of

commodities traded through an

association or otherwise.

Explanation I- Any Duty paid under

this article shall be adjusted towards

the duty chargeable if any under Arts

5, 18, 34, 40, 52 as the case may be.

Explanation II-For the purpose of

Clause (b), securities shall have the

same meaning as defined by the

Securities Contract (Regulation) Act,

1956.]

Agreement or any other

document (memorandum etc.)

relating to the deposit of title

deeds, pawn or pledge i.e. any

documentary proof relating to, --

Twenty paise for every

rupees 10,000, or part

thereof.

One rupee of every rupees

1,00,000 or part

thereof.

(1)the deposit of title-deeds or

instruments constituing or being

evidence of the title to any property

whatever, other than a marketable

security, or

(2)the pawn or pledge of movable

property, where such deposit, pledge

has been made by way of security for

the payment of money advanced or

to be advanced by way of loan or an

existing or future debt:-

(a) if such loan or debt is repayable

on demand or more than three

months from the date of the

instrument evidencing the agreement

or proof of deposit of title deeds.

0.1 percent of the

amount of loan or debt.

(b) if such loan or, debt is repayable

not more than three months from the

date of such instrument.

Half the duty payable

under clause (a) for the

amount secured.

Exemption: Instruments of pawn or

pledge of agricultural produce, if

unattested.]

7.

Appointment in execution of a

power whether of trustees or of

property movable or immovable

where made by any writing not being

a will.

One hundred rupees

8.

Appraisement or valuation made

otherwise than under an order of the

court in the course of a suit, --

(a) where the amount does not

exceed Rs. 1,000/-

The same duty as on a

Bond (No. 14) for such

amount.

(b) in any other case.

One hundred rupees.

Exemption:(a)Appraisement or

valuation made for the information of

one party only and not being in any

manner obligatory between parties

either by an agreement or operation

or law; or

(b) Appraisement of crops for the

purpose of ascertaining the amount

to be given to landlord as rent.

9.

Apprenticeship-deed:including

every writing relating to the service

or tution of any apprentice, clerk or

servant, placed with any master to

learn any profession, trade or

employment.

Forty rupees

10.

Articles of Association of a Company:

--

Half (0.5) percent of the

authorised share capital

Exemption:-Articles of any

association not formed for profit and

registered under section 25 of the

Companies Act, 1956 (Act No. 1 of

1956).

11.

Amendment in Articles of Association

of a company, --

(i) if relating to increase in authorised

share capital:

Half (0.5) percent of the

increase in authorised

share capital.

(ii) in any other case,

One hundred rupees.

Exemption:-- Articles of any

association not formed for profit and

registered under section 25 of the

Companies Act, 1956 (Act No. 1 of

1956)

12.

Articles of clerkship or contract

whereby any person first becomes

bound to serve as a Clerk in order to

his admission as an attorney in any

High Court.

Five hundred rupees.

Assignment -- See Conveyance (No.

21) and transfer of lease (No. 55), as

the case may be.

Attorney -- See entry as an Attorney

(No. 28) and Power of Attorney (No.

44)

Authority to adopt -- See Adoption

deed (No. 3)

13.

Award, that is to say, any decision in

writing by an arbitrator or umpire,

not being an award directing a

partition, on the reference made

otherwise than by an order of the

court in the course of a suit, --

(a) where the amount or value of the

property to which the award relates

as set forth in such award does not

exceed Rs. 1,000/-

The same duty as on a

Bond (No. 14) for same

amount.

(b) in any other case,

One hundred rupees.

14.

Bond as defined in clause (vi) of

section 2 not being a debenture and

not otherwise provided for by this

Act, or by the Rajasthan Court Fees

and Suits Valuation Act 1961 (Act No.

23 of 1961) or by any other law for

the time being in force relating to

court fees.

Five percent of the

amount or value

15.

Bottomary Bond, that is to say, any

instrument whereby the master of a

sea going ship borrows money, on the

security of the ship to enable him to

preserve the ship or prosecute her

voyage.

The same duty as on a

Bond (No. 14) for the

same amount.

16.

Cancellation-- Instrument of

(including any instrument by which

any instrument, previously executed

is cancelled), if attested and not

otherwise provided for.

One hundred rupees.

17.

Certificate of sale (in respect of

each property put up as a separate

lot and sold) granted to the purchaser

of any property sold by public auction

by a Civil or Revenue Court or

Collector or other Revenue Officer.

The same duty as on a

conveyance (No. 21) for

consideration equal to

the amount of the

purchase-money only.

18.

Certificate or other document, exercising

the right or title of the holder

thereof or any other person, either to

any shares, scrip or stock or any

incorporated company or other body

corporate or to become proprietor of

shares, scrip or stock in or of any

such company or body.

One rupee for every one

thousand rupees or a

part thereof, of the face

value, of the Shares,

Scrip or Stock.

19.

Charter Party, that is to say any

instrument (except an agreement for

the hire of a tug steamer) whereby a

vessel or some specified principal part

thereof is let for the specified

purposes of the charter, whether it

includes a penalty clause or not.

Twenty rupees.

20.

Composition-deed, that is to say,

any instrument executed by a debtor,

--

(i) whereby he conveys his property

for the benefit of his creditors;

The same duties on a

conveyance (No. 21) on

the market value of the

property.

(ii) in any other case

One hundred rupees.

21.

Conveyance as defined by section

2(xi),--

1[(i) if relating to immovable

property;

[2][4][Eleven] percent

of the market value of

the property

(ii) if relating to movable property;

Half (0.5) percent of the

market value of the

property.

(iii) if relating to amalgamation of

companies by the order of the High

Court under Section 394 of the

Companies Act, 1956 (Act No. 1 of

1956).

Ten percent of the

market value of the

property.

Exemption: Assignment of copy right

by entry made under tile Copy right

Act, 1957 (Act No. 14 of 1957).

Explanation: (i) For the purpose of

this article an agreement to sell an

immovable property or an irrevocable

power of attorney or any other

instrument executed in the course of

conveyance or lease e.g. allotment

letters, patta, licence etc. shall, in

case of transfer of the possession of

such property before, at the time of

or after the execution of any such

instrument, be deemed to be a

conveyance and the stamp duty

thereon shall be chargeable

accordingly:

Provided that the provisions of

section 51 shall be applicable mutatis

mutandis to such agreement or power

of attorney or instruments as are

applicable to a conveyance:

Provided further that the stamp duty

already paid on such agreement or

power or attorney or instrument shall

at the time of the execution of a

conveyance or lease in pursuance of

such instruments subsequently, be

adjusted towards the total amount of

duty chargeable on the conveyance or

lease.

Explanation. - (ii) For the purposes of

clause (iii), the market value of the

property shall be deemed to be the

amount of total value of shares

issued or allotted by Transferee

Company, either in exchange or

otherwise, and the amount of

consideration, if any, paid for such

amalgamation.

22.

Copy of extract, by or by order of

any public officer and not chargeable

under the law for the time being in

force relating to court fees, --

(i) if the original was not chargeable

with duty or if the duty with which it

was chargeable does not exceed one

rupee;

Three rupees

(ii) in any other case,

Five rupees.

Exemptions: (a) copy of any paper

which a public officer is expressly

required by law to make or furnish or

record in any public office for any

public purpose;

(b) Copy of, or extract from, any

register relating to births, baptisms,

namings, dedications, marriages,

divorces, deaths or burials.

23.

Counterpart or duplicate on any

instrument chargeable with duty and

in respect of which the proper duty

has been paid, --

(a) if the duty with which the original

instrument is chargeable does not

exceed three rupees;

The same duty as is

payable on the original.

(b) in any other case.

Ten rupees.

Exemption: Counterpart of any lease

granted to a cultivator when such

lease is exempted from duty.

Ten rupees.

24.

Supplementary instrument to

correct clerical errors in any

instrument chargeable with duty and

in respect of which proper duty has

been paid.

One hundred rupees.

25.

Customs Bond

One percent of such

amount as stated in the

Bond, subject to a

minimum of one

hundred rupees.

26.

Delivery order in respect of goods,

that is to say, any instrument

entitling any person therein named or

his assigns or the holder thereof, to

the delivery of any goods lying in any

warehouse in which goods are stored

or deposited on rent or hire, such

instrument being signed by or on

behalf of the owner of such goods,

upon the sale or transfer of the

property therein, when such goods

exceed in value twenty rupees.

Ten rupees

27.

Divorce -- Instrument of, that is to

say, any instrument by which any

person affects the dissolution of his

marriage.

Fifty rupees.

28.

Entry as an advocate, on the roll of

any High Court, under the Advocates

Act, 1961 (Act No. 25 of 1961).

Five hundred rupees.

Exemption: Entry of an advocate on

the roll of any High Court when he

has previously been enrolled in a high

court.

29.

Exchange of property --

The same duty as on a

conveyance (No. 21) for

Instrument of

a market value equal to

the market value of the

property of greater

value which is the

subject matter of

exchange.

30.

Further charge -- instrument of

that is to say, any instrument

imposing a further charge on

mortgaged property, --

(a) When the original mortgage is

one of the description referred to

in clause (a) of Article No. 37

(that is, with possession);

The same duty as on a

conveyance (No. 21) for

consideration equal to

the amount of the

further charge secured

by such instrument.

(b) When such mortgage is one of

the description referred to in

clause (b) of Article No. 37 (that

is, without possession),-

(i) if at the time of execution of

instrument of further charge,

possession of the property is

given, or agreed to be given

under such instrument;

The same duty as on a

conveyance (No. 21) for

consideration equal to

the total amount of the

charge including the

original mortgage and

any further charge

already made less the

duty already paid on

such original mortgage

and further charge.

(ii) if possession is not so given.

The same duty as on a

Bond (No. 14) for the

amount of the further

charge secured by such

instrument.

31.

Gift, Instrument of, not being a

settlement (No. 51)

The same duty as on a

conveyance (No. 21) for

a market value equal to

the market value of the

property which is the

subject matter of gift:

Provided that when an

instrument of gift

contains any provision

for revocation of the gift

the market value of the

property which is the

subject matter of the

gift shall, for the

purpose of duty, be

determined as if no such

provisions were contained

in the instrument.

32.

Indemnity Bond.

The same duty as on a

security Bond (No. 50)

for the same amount.

33.

Lease -- Including an underlease,

or sublease and any

agreement to let or sublet,--

(a) where by such lease, the rent is

fixed and no premium is paid or delivered,

--

(i) Where the lease purports to be for

a term for less than one year,

The same duty as on a

Bond (No. 14) for the

whole amount payable

under such lease.

(ii) Where the lease purports to be for

a term of not less than one year but

not more than twenty years,

The same duty as on a

conveyance (No. 21) for

a consideration equal to

the amount or value of

the average rent of two

years.

(iii) Where the lease purports to be

for a term in excess of twenty years

or in perpetuity or where the term is

not mentioned.

The same duty as on a

conveyance (No. 21) on

the market value of the

property which is the

subject matter of the

lease.

Explanation: (a) The term of a lease

shall include not only the period

stated in the document but shall be

deemed to be the sum of such stated

period along with all previous periods

immediately preceeding this without a

break for which the lessee and lessor

remained the same.

1[(b) Where the lease is granted for a

fine or premium or for money

advanced or development charges

advanced or security charges

advanced and where no rent is

reserved.

(i) Where the lease purports to be for

.

The same duty as on a

conveyance (No. 21) for

a consideration equal to

the amount or value of

such fine or premium or

advance as set forth in

the lease.

The same duty as on a

conveyance (No. 21) on

the market value of the

property which is the

subject matter of the

lease.

a term of not more than twenty

years.

(ii) Where the lease purports to be for

a term in excess of twenty years or in

perpetuity or where the term is not

mentioned.

Exemption: (a) Lease, executed in

the case of a cultivator and for

purposes of cultivation (including a

lease of trees for the production of

food or drink).

1. Substituted (b) & (c) by Act. No. 7 of 2004 (w.e.f. 27.05.2004).

2.Inserted proviso by Act. No. 7 of 2004 (w.e.f. 27.05.2004).

34.

Letter of allotment of shares

in any company or proposed

company, or in respect of any

loan to be raised by any company

or proposed company.See also

certificate or other document

(No. 18).

One rupee.

35.

Letter of Licence, that is to say,

an agreement between a debtor

and his creditors that the latter

shall, for a specified time,

suspend their claims and allow

the debtor to carry on business

at his own discretion.

One hundred rupee.

36.

Memorandum of Association

of a Company,

Five hundred rupees.

(a) if accompanied by Articles of

Association under section 26 of

the Companies Act, 1956 (Act

No. 1 of 1956).

(b) if not accompanied.

The same duty as on article of

Association (No. 10) pertaining

to the share capital of the

company or rupees Five

hundred, whichever is higher.

Exemptions: Memorandum of

any association not formed for

profit and registered under

section 25 of the Companies Act,

1956 (Act No. 1 of 1956).

37.

Mortgage deed, not being an

agreement relating to deposit of

title-deeds, pawn or pledge (No.

6) mortgage of a crop (No. 38),

security bond (No. 50), --

(a) When possession of the

property or any party of the

property comprised in such deed

is given by the mortgagor or

agreed to be given.

The same duties on a

conveyance (No. 21) for a

consideration equal to the

amount secured by such deed.

(b) When possession is not given

or agreed to be given as

aforesaid.

The same duty as on a Bond

1[(No. 14)] for the amount

secured by such deed.

Explanation: A mortgagor who

gives to the mortgagee a power

of attorney to collect rents or a

lease of the property mortgaged

or part thereof, is deemed to give

possession within the meaning of

this article.

(c) When a collateral or auxiliary

or additional or substituted

security or by way of further

assurance for the above

mentioned purpose where the

principal or primary security is

duly stamped,--

for every sum secured not

exceeding Rs. 1,000/-

Ten rupees

and for every Rs. 1,000/- or part

thereof secured in excess Rs.

1,000/-

Ten rupees

Exemptions: (1) Instruments,

executed by agriculturist taking

advances from the Government

or by their sureties as security

for the repayment of such

advance.

(2) Letter of hypothecation

accompanying a bill of exchange.

38.

Mortgage of a crop, including

any instrument evidencing an

agreement to secure the

repayment of a loan made upon

Two rupees.

any mortgage of a crop, whether

the crop is or is not in existence

at the time of mortgage.

39.

Notarial Act, that is to say, any

instrument, endorsement, note,

attestation, certificate or entry

not being a Protest (No. 45)

made or signed by a notary

Public in the execution of the

duties of his office, or by any

other person lawfully acting as a

Notary Public,

1[Ten rupees.]

40.

Note or Memorandum, sent by

a broker or agent to his principal

intimating the purchase or sale

on account of such principal of

any goods, stock or marketable

security.

Half (0.5) percent of the value

of the goods, stock or

marketable security subject to

a minimum of rupees one

hundred.

41.

Note of protest by the master

of a ship.

See also protest by the master of

a ship (No. 46), Pawn or Pledge,

see agreement relating to deposit

of title-deeds, paw or pledge (No.

6),

Fifty paise

42.

Partition -- Instrument of (as

defined by section 2(xx).

The same duty as on a

conveyance (No. 21) for the

amount on value of the

separated share or shares of

the property.

N.B. The largest share

remaining after the property is

partitioned (or if there are two

or more shares of equal value

and not smaller than that of the

other shares, the one of such

equal shares) shall be deemed

to be that from which the other

shares are separated:

Provided always that --

(a) When an instrument of

partition containing an

agreement to divide property in

severality is executed and a

partition is effected in pursuance

of such agreement, the

duty chargeable upon the

instrument effecting such

partition shall be reduced by

the amount of duty paid in

respect of the first instrument,

but shall not be less than ten

rupees.

(b) where land is held on

revenue settlement for a period

not exceeding thirty years and

paying the full assessment, the

value for the purpose of duty

shall be calculated at not more

than seven times the annual

revenue.

(c) where a final order for

effecting a partition passes by

any Revenue Authority or any

Civil Court, or an award by an

arbitrator directing a partition,

is stamped with the stamp

required for an instrument of

partition, and an instrument of

partition in pursuance of such

order is subsequently executed,

the duty on such instrument

shall not exceed ten rupees.

43.

(a) Instrument of partnership.

Five hundred rupees.

(b) Dissolution of partnership

Five hundred rupees.

44.

Power of Attorney: -- (as

defined by section 2 (xxx), not

being a proxy, --

(a) when executed for the sole

purpose of procuring the

registeration of one or more

documents in relation to a single

transaction or for admitting

execution of one or more such

documents;

Ten rupees.

(b) when authorising one person

or more to act in single

transaction other than the case

mentioned in clause (a),

Ten rupees.

(c) when authorising not more

than five persons to act jointly

and severally in more than one

transaction or generally;

Thirty rupees.

(d) when authorising more than

five persons but not more than

ten persons to act jointly and

severally in more than one

Fifty rupees

transaction or generally,

(e) when given for consideration

and authorising the attorney to

sell any immovable property;

2[(ee) when power of attorney is

given without consideration to

transfer or sell immovable

property to-

(i)the father, mother, brother,

sister, wife, husband, son,

daughter, grandson or granddaughter

of the executants.

(ii)Any other person

The same duty as on a

conveyance (No. 21) for the

amount of the consideration.

Two thousand rupees

Two percent of the market

value of the property, which is

the subject matter of power of

attorney:

Provided that the stamp duty

paid on such power of attorney

shall at the time of execution of

a conveyance in pursuance of

such power of attorney

subsequently be adjusted

toward the total amount of

duty chargeable on the

conveyance if such conveyance

deed is executed within three

years from the date of power of

attorney.]

(f) in any other case.

Ten rupees for each person

authorised

N.B. The term 'regisration'

includes every operation

incidental to registration under

the Indian Registration Act, 1908

(Act No. 16 of 1908).

Explanation: For the purposes of

this Article more persons than

one when belonging to the same

firm shall be deemed to be one

person.

1Substituted for "five rupees" by Act. No. 7 of 2004 (w.e.f.

27.05.2004)

2. Substituted by the Rajasthan Finace Act, 2005.

45.

Protest of Bill or Note, that is

to say, any declaration in

writing made by a Notary Public

or other person lawfully acting

as such, attesting the dishonour

of a Bill of Exchange or

Promissory Note.

Ten rupees.

46.

Protest by the master of a

ship, that is to say, any

declaration of the particulars of

her voyage drawn up by him

with a view to the adjustment

of losses or the calculation of

averages, and every declaration

in writing made by him against

the charterers or the consignees

for not loading or unloading the

ship, when such declaration is

attested or certified by a Notary

Public or other person lawfully

acting as such. See also Note of

Protest by the master of ship

(No. 41).

One rupee

47.

Re-conveyance of

mortgaged Property.

(a) if the consideration for The same duty as on

which the property was

mortgaged does not exceed Rs.

1,000/-

conveyance (No. 21) for the

amount of such consideration

as set forth in the

reconveyance.

(b) in any other case.

One Hundred rupees.

48.

Release, that is to say any

instrument, not being such a

release as is provided for by

section 26(2), whereby a coowner,

co-sharer or co-parcener

renounces this interest, share,

part or claim in favour of

another co-owner, co-sharer or

co-parcener, --

1[(a) if the release deed of an

ancenstal property or part

thereof is executed by or in

favour of brother or sister

(children of renoncer's parents)

or son or daughter or son of a

predeceased son or daughter of

a predeceased son or father or

mother or spouse of the

renouncer or the legal heirs of

the above relatives.

One Hundred rupees.]

(b) in any other case.

Same duty as on conveyance

(No. 21) for the amount equal

to the market value of the

share, interest, part or claim

renounced.

49. Respondentia Bond, that is to

say, any instrument securing a

The same duty on a Bond (No.

14) for the amount of the loan

loan on the cargo laden or to be

laden on board a ship and

making repayment contingent

on the arrival of the cargo at

the port of destination.

secured.

Revocation of any trust or

settlement See Settlement

(No. 51) Trust (No. 56).

50.

Security Bond or Mortgagedeed,

executed by way of

security for the due execution

of an office, or to account for

money or other property,

received by virtue thereof, or

executed by a surety to secure

the due performance of a

contract or the due discharge of

a liability.

Subject to a minimum of

rupees two hundred, half (0.5)

percent of the amount

secured.

Exemption: Bond or other

instrument when executed, --

(a) by any person for the

purpose of guaranteeing that

the local income derived from

private subscriptions to a

charitable dispensary or

hospital or any other subject or

public utility shall not be less

than a specified sum per

mensem:

(b) by agriculturists taking

advances from the Government

or by their sureties as security

for the repayment of such

advances;

(c) by officers of Government or

their sureties to secure the due

execution of an office or the due

accounting for money or other

property received by virtue

thereof.

51.

Settlement:--

(a) Instrument of (including a

deed of dower).

The same duty as on a Bond

(No. 14) for a sum equal to

the amount or value of the

property settled as set forth in

such settlement:

Provided that where an

agreement to settle is

stamped with the stamp

required, for an instrument of

settlement, and an instrument

of settlement in pursuance of

such agreement is

subsequently executed, the

duty on such instrument shall

not exceed ten rupees.

Exemption: Deed of dower

executed on the occasion of a

marriage between

Mohammedans.

(b) revocation of

The same duty as on a bond

(No. 14) for a sum equal to

the amount or value of the

property concerned as set

forth in the instrument of

revocation but not exceeding

fifty rupees.

52.

Share warrants, to bearer

issued under the Companies

Act, 1956 (Act No. 1 of 1956).

The same duty as on a Bond

(No. 14) for consideration

equal to the nominal amount

of the shares certified in the

warrant.

Exemption: Share warrant

when issued by a company in

pursuance of the provisions of

the Companies Act, 1956 (Act

No, 1 of 1956), to have the

effect only upon payment, as

composition for that duty, to

the Collector,-

(a) One on a half percent of the

whole subscribed capital of the

company, or

(b) if any company which has

paid the said duty or

composition in full,

subsequently issues an addition

to its subscribed capital-one

and half percent of the

additional capital so issued.

53. Shipping order for or relating

to the conveyance of goods on

Ten paise.

board of any vessel.

54.

Surrender of lease

Exemption: Surrender of lease

when such lease is exempted

from duty.

One hundred rupees.

55.

Transfer of lease by way of

assignment and not by way of

under lease.

The same duty as on a

conveyance (No. 21) for a

consideration equal to the

amount of the market value of

the property.

Exemption:- Transfer of any

lease exempt from duty.

56.

Trust,--

(a) Declaration of, -or

concerning any property, when

made by any writing not being

a will.

The same duty as on a Bond

(No. 14) for a sum equal to

the amount or value of the

property concerned but not

exceeding sixty rupees.

(b) Revocation of, -or

concerning any property when

made by any instrument other

than a will.

The same duty as on a Bond

(No. 14) for a sum equal to

the amount or value of the

property concerned but not

exceeding fifty rupees.

57.

Warrant for goods, that is to

say, any instrument evidencing

the title of any person therein

Ten rupees.

1[58.

named, or his assigns, or the

holder thereof, to the property

in any goods lying in or upon

any dock, ware-house or wharf,

such instrument being signed or

certified by or on behalf of the

person in whose custody such

goods may be.

Work contract that is to say a

contract for works and labour or

services involving transfer of

property in goods (whether as

goods or in some other form) in

its execution and includes a

sub-contract:-

(a) where the amount or value

set forth in such contract does

not exceed Rs. 10 Lacs.

(b) where it exceeds Rs. 10

Lacs but does not exceed Rs. 50

Lacs

(c) where it exceeds Rs 50

Lacs.

One hundred rupees.

Five hundred rupees

One thousand rupees.

1. Inserted by Act. No. 7 of 2004 (w.e.f. 27.05.2004)

[1][2] Ins.Clauses(bb), (bbb) & (bbbb) By Act No. 7 of 2004 (w.e.f.

27.05.2004)

1. Substituted by Act. No. 7 of 2004 (w.e.f. 27. 05. 2004).

[2][4] Subs. By the Raj. Finance Bill, 2001 for the words "Ten rupees".

w.e.f. 29-3-2001.

Page | 1

The Rajasthan Stamp Rules, 2004

In exercise of the powers conferred by sections 86 and 87 of the, Rajasthan Stamp Act, 1998 (Rajasthan Act No. 14 of 1999) and section 74 of the Indian Stamp Act, 1899, the State Government hereby makes the following rules, namely:

CHAPTER-I

Introductory

1. Short title, extent and commencement --

(1) These rules may be called the Rajasthan Stamp Rules, 2004.

(2) They extend to the whole of the State of Rajasthan

(3) They shall come into force on the date of their publication in the Rajasthan Gazette.

2. Interpretation.--

(1) In these rules, unless there is something repugnant in the subject or context,

(a) "Act" means the Rajasthan Stamp Act, 1998 (Rajasthan Act No.

14 of 1999);

(b) "District Level Committee" means the committee constituted by the State Government for a district from time to time for the purpose of determining the market value of the land;

(c) "Form" means a form appended to these rules;

(d) "Government" means the Government of Rajasthan

(e) "High Court" means the High Court of Judicature for Rajasthan

(f) "Inspector General of Stamps" means the Inspector General, Registration & Stamps appointed by the State Government.

(g) "Section" means a section of the Act;

(h) "Schedule" means the schedule to the Act, and includes a schedule, or table prescribing the rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfers of shares, debentures, proxies and receipts;

Notification F.2 (10) FD/Tax-Div./2002--16 dated 11.6.2004, published in the Rajasthan Gaz, on 11.06.2004 page 25-51

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(i) "State" means the state of Rajasthan;

(j) "Superintendent of Stamps" means the Superintendent of Stamps for Rajasthan and includes any other officer appointed by the Government to perform the function of the Superintendent of Stamps for the purposes of the Act and these rules, and

1[(j-a) "Year" means the period commencing from 1st April and ending on 31st March.]

(k) Words and expression used but not defined in these rules but defined in the Act shall have same meaning assigned to them in the Act.

(2) The provision of the Rajasthan General Clauses Act. 1955, shall apply to the interpretation of these Rules in the same manner, as they apply to the interpretation of the Rajasthan Act.

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CHAPTER--II

Mode of payment of duty and kinds of Stamps

3. Mode of payment of duty.-- Except as otherwise provided by the Act, or by these rules--

(i) all duties with which any instrument is chargeable shall be paid, and such payment shall be indicated on such instrument, by means of stamps issued by the Government for the purposes of the Act and these Rules; and

(ii) a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument shall not be used for an instrument of any other kind.

Explanation-- For the purposes of clause (i), a stamp of the Central Government or of the Government of any covenanting State shall be deemed to have been superimposed with the word "Rajasthan" or with the letters "RAJ".

1[3-A. Other methods of payment of stamp duty.--

(1) Notwithstanding anything contained in rule 3, stamp duty or deficient stamp duty payable on any instrument may also be paid by demand draft or pay order drawn on a branch of any scheduled

bank or through stamp issued by electronic method by any person,

agency or company authorized by Inspector General of Stamps or deposited into Government Account head 0030 through E-GRAS challan in any bank authorized by the State Government.

(2) In case where circumstances warrant, Inspector General of Stamps may allow payment of deficient duty in cash.]

4. Kind of Stamps.-

(1) There shall be two kind of stamps for indicating the payment of duty with which instrument are chargeable namely,--

(i) Impressed stamps superimposed with the word "Rajasthan", and

(ii) Adhesive stamps superimposed with the word "Rajasthan"; or with the letters "RAJ".

(2) No impressed or adhesive stamp which is not superimposed as aforesaid shall be used in Rajasthan, after the commencement of these rules, to indicate the payment of duty chargeable on any instrument.

1. Inserted by Notification No. F. 4 (15) FD/Tax/2014-61 dated 14.7.2014 with immediate effect.

Page | 4

CHAPTER--III

Impressed Stamps

5. Hundis. --

(1) Hundi, other than hundis which may be stamped with an adhesive stamp under section 11, shall be written on paper as follows, namely--

(a) A hundi payable otherwise than on demand, but not at more than one year after date or sight, for an amount not exceeding rupees thirty thousand in value, shall be written on paper on which a stamp of the proper value bearing the words "hundi" has been engraved or embossed.

(b) A hundi for an amount exceeding rupees thirty thousand in value, or payable at more than one year after date or sight shall be written on paper supplied for sale by the Government, to which a label has been affixed by the Superintendent of Stamps and impressed by him in the manner prescribed by rule 10.

(2) The provisions of sub-rule (1) of rule 8 shall apply in the case of hundis.

6. Promissory note and bills of exchange.-- A promissory note or bill of exchange shall except as provided by section 11 or by rule 14 and 18, be written on paper on which a stamp of the proper value without the word "hundi" has been engraved or embossed.

7. Other instruments.-- Every other instrument chargeable with duty shall, except as provided by section 11 or by rule 10, 13 and 14, be written on paper on which a stamp of the proper value not bearing the word "hundi" has been engraved or embossed.

8. Provision where single sheet of paper is insufficient.--

(1) Where two or more sheets of paper stamped with impressed stamps are used to make up the amount of duty chargeable in respect of any instrument, either a portion of such instrument shall be written on each sheet so used or the sheet on which no such portion is written shall be signed by the executants or one of the executants, with an endorsement indicating that the sheet is attached to another sheet on which the instrument is written.

(2) Where a single sheet of paper, not being paper bearing an impressed hundi stamp, is insufficient to admit the entire instrument being written on the side of the paper which bears the stamp, so much plain paper may

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be sub-joined thereto as may be necessary for the completing the writing of such instrument :

Provided that in every such case, a substantial part of the instrument is written on the sheet which bears the stamp before any part is written on the plain paper sub-joined.

9. The proper officer.-- Every Treasury Officer or person whom the State Government may by notification in the official Gazette appoint in this behalf shall be deemed to be "the proper officer" for the purpose of the Act and these rules.

10. Affixing and impressing of labels by proper officer permissible in certain cases.-- Labels may be affixed and impressed or perforated by the proper officer in the case of all instruments chargeable with stamp duty under the Act.

11. Mode of affixing and impressing labels. --

(1) The proper officer shall, upon any instrument specified in rule 10 being brought to him before it is executed, and upon application being made to him, affix thereto a label or labels of such value as the applicant may require and pay for, and impress or perforate such label or labels by means of a stamping machine (including Frankign Machine) or perforating machine and also stamp or write on the face of the label or labels the date of impressing or perforating the same. In the case of instruments written on parchment, the labels shall be further secured by means of metallic eyelets.

(2) On affixing any label or labels under this rule, the proper officer shall, where the duty amounts to rupees five or upwards, write on the face of the label or labels his initials, and where the duty amounts to rupees twenty or upwards, shall also attach his usual signature to the instrument immediately under the label or labels.

12. Use of Franking Machines.--

(1) The franking machines may be used for franking impression of stamps on all kinds of instruments on which stamp duty is payable under the provisions of the Act.

1[(2) The franking machine shall be approved by the Inspector General of Stamps].

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(1) The procedure to regulate the use of Franking machine or any other machine as so authorized shall be such as the Inspector General of Stamps may, by order determine.

2[12A. Use of E-Stamping Machine --

(1) The E-Stamping Machines (essentially a computer with internet connection and a printer) may be used for E-Stamping impression of Stamps on all kinds of instruments on which stamp duty is payable under the provisions of the Act.

(2) The E-Stamping Machines shall be approved by the Inspector General of Stamps with approval of the Government.

(3) The procedure to regulate the use of E-Stamping Machine or any other Machine so authorized shall be such be such as the Inspector General of Stamps may, by order determine.

(4) Certificate of E-Stamping by an authorized Collection Center shall be sufficient proof of payment of stamp duty of value mentioned in the certificate.

(5) Authorized Collection Center shall be appointed/ established by Central Record Keeping Agency with approval of Inspector General of Stamps.]

13. Certain instruments to be stamped with impressed labels.

(1) Instruments executed out of the State and requiring to be stamped after their receipt in the State (other than instruments which under section 11 or rule 14 may be stamped with adhesive stamps) shall be stamped with impressed labels.

(2) Where any such instrument as aforesaid is taken to the Collector under sub-section (2) of section 18, the Collector, unless he is himself the proper officer, shall send the instrument to the proper officer, remitting the amount of duty paid in respect thereof, and the proper officer shall stamp the instruments in the manner prescribed by rule 11 and return it to the Collector for delivery to the person by whom it was produced.

1. sub. vide Notification No. F. 2(10) FD/Tax/2002-78 dated 03.10.2005. Pub. on 15.10.2005.

2. Inserted new Rule 12A by the Rajasthan Stamp (Third Amendment) Rules, 2010. S.O. 290, No F. 2(2)FD/Tax/9-77 dated 30.9.2010, published in Raj. Gaz. Exty. Part IV-C, dated 05.10.2010.

Page | 7

CHAPTER--IV

Of adhesive Stamps

14. Use of adhesive stamps on certain documents-- The following instruments may be stamped with adhesive stamps, namely--

(a) Bills of exchange payable otherwise than on demand and drawn in sets when the amount of duty does not exceed ten naya paise for each part of the set;

(b) Transfers of debenture of public companies and associations;

(c) Copies of maps and plans, printed copies and copies of or extracts from registers given on printed form when chargeable with duty under Article 22 of the Schedule of the Act;

(d) Instruments chargeable with duty under Articles 5 and 40 of the Schedule of the Act;

(e) Instruments chargeable with duty under Article 18 of the Schedule of the Act:

(f) Policies of insurance;

(g) Letters of credit, that is to say, instrument by which one person authorises another to give credit to the person in whose favour they are drawn;

(h) Letters of allotment of shares in any company or proposed company or in respect of any loan to be raised by any company or proposed company;

(i) Promissory notes payable on demand when the amount of value exceeds Rs. 250/-;

(j) Instruments of proxy; and

(k) Instruments chargeable with duty under Article 25 the Schedule of the Act.

15. Use of adhesive stamps to make up stamps duty.--Notwithstanding

Anything contained in these rules whenever the stamp duty payable in respect of any instrument cannot be paid exactly by reason of the fact that necessary stamps are not in circulation, the amount by which the payment of duty shall on the account be in defect shall be made up by the affixing of adhesive stamps:

Provided that the Government may direct that instead of such stamps, adhesive court fee stamps shall be used for the purpose.

16. Supply of deficient duty on transfer of share.-- When any instrument of transfer of shares in a company or association is written on a sheet

Page | 8

of paper on which a stamp of the proper value is engraved or embossed and the value of the stamp so engraved or embossed is subsequently in consequence of a rise in the value of such shares found to fall short of the amount of duty chargeable in respect of such transfer, one or more adhesive stamps bearing the words 'Share Transfer' may be used to make up the amount required.

17. Enrolment of Advocates or Vakil. -- When adhesive stamps are used to indicate the duty chargeable on entry as an Advocate or Vakil on the roll of the High Court, such stamps shall be affixed under the Superintendent of Stamps or other officer appointed in this behalf by the Government and account to him for it. Such Gazetted Officer shall, after affixing the stamp, write on the face of it his usual signature with the date thereof.

18. Special adhesive stamps to be used in certain cases. -- The following instruments when stamped with adhesive stamps shall be stamped with the following descriptions of such stamps, namely:

(a) Bills of Exchange, cheques and promissory notes drawn or made out of India chargeable with duty of more than one rupee with stamps bearing the words "Foreign Bill".

(b) Separate instrument of transfers of shares and transfers of debentures of Public Companies and Associations; with stamps bearing the words ''Share Transfer''

(c) Entry as an advocate or vakil on the roll of the High Court; with stamps bearing the word 'Advocate or Vakil' as the case may be;

(d) Notarial acts; with stamps bearing the words "Notarial";

(e) Copies of maps or plans, printed copies and copies of extracts from registers given on printed forms certified to be true copies; with court fees stamps over-printed with the word "copy";

(f) Instrument chargeable with stamps duty under Article 5(a) and (b) or 40 of the schedule of the Act, with stamps bearing the words "Agreement" or "Brokers Notes" respectively;

(g) Policies of insurance; with stamps bearing the word 'Insurance'.

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CHAPTER--V

Sale of Stamps

19. Only authorised persons to sell stamps.--

(1) No person, who is not duly authorised in the manner hereinafter provided, shall be entitled to sell stamps of any description other than revenue stamps of one rupee denomination:

Provided that this prohibition shall not apply--

(i) to a legal practitioner or a banker, who buys a stock of stamps for use in his own business and affixes them, when occasion requires, to the documents he has to draw up in the course of that business, the cost of the stamps being recovered from his client or customer with the rest of his charges, or

(ii) to a Government officer or Incorporated Company or other body corporate in respect of stamps used for printed forms of instruments for use by the persons concerned with the business of that office, company or body, the cost of the stamp being recovered from those persons.

(2) Except in the case of Revenue stamp of one rupee denomination, no person shall purchase any stamp from, or exchange any stamp with, any person whom he has reason to believe to be not authorised under these rules to sell stamps.

20. Classes of vendors--

(1) These shall be two classes of vendors namely :

(a) ex-officio vendors, and

(b) Licensed vendors.

(2) The following persons shall be deemed to be ex-officio vendors:

(i) the treasurer of each District or his salaried assistant or approved agent;

(ii) the sub-treasurer of each Tehsil;

(iii) any salaried vendor appointed by the Government;

(iv) all the officers incharge of post offices; and

(v) any other servants of the Government who may be appointed by the Government in this behalf.

(3) The Collector may subject to the provisions contained in rule 24, grant a license for vending of stamps to any of the following persons, namely:

(i) Sub-post masters or branch post masters;

Page | 10

(ii) Surpanchs of villages;

(iii) Village school masters;

(iv) any other person or class of persons deemed by the Collector to be fit and proper for the sale of stamps.

(4) In the case of appointment of branch or sub-post masters and licensing of village school masters, the previous approval of the Post Master General and the Director of Education respectively shall be obtained.

21. Fixing maximum number of licensed vendors for different places,--

(1) The maximum number of licensed vendors for the sale of stamps at the headquarters of each district, sub-division and tehsil shall be fixed by the Collector of the district concerned with the concurrence of the Inspector General of Registration and Stamps, Rajasthan. In the case of towns and villages which are not such headquarters the number of licenses to be granted shall be fixed by the Collector.

(2) In fixing the number of stamps vendors for urban areas the views of the Chamber of Commerce, and for rural areas those of the Village Panchayat, should invariably be obtained.

22. Duties of ex-officio vendors.--

(1) The ex-officio vendors shall supply stamps to the public and to licensed vendors, and shall allow discount to the latter at the rates and under the conditions hereinafter prescribed.

(2) The ex-officio vendors shall sell directly to the public only stamps of denomination higher than those prescribed in rule 23.

23. 23. Duties of licensed vendors.-- Licensed vendors may sell to the public such stamps and at such places as are indicated in their license :

Provided that a licensed vendor shall not sell stamps of the value exceeding 1[fifty thousand] for a single instrument.

24. License.--

(1) An application for grant of license shall be made in form A to the Collector. The application shall be accompanied by a treasury challan of having paid the prescribed fees in the treasury under head 0030 Registration and stamps miscellaneous.

1. Substituted by Notification No. F.4(4)/FD/Tax/2015-233 dated 09.03.2015 for- 'one lakh' with immediate effect.

Page | 11

(2) A license to be granted under sub-rule (3) of rule 20 shall be in form B. in the case of person specified in clause (ii) and (iv) of sub-rule (3) of rule 20, it shall be granted to the person by name. In other cases the designation of the official only shall be entered therein.

(3) The Collector before granting a license to any person shall ensure:

(a) that the applicant is over 21 years of age;

(b) that he is of good character; and

(c) that he has passed the Secondary examination or an equivalent examination;

(4) (a) Every license shall be granted for a period of one year in Form B. The license fee shall be Rs. 500.

(b) The Collector may renew the license for one year on payment of renewal fee of Rs. 100. The application for renewal shall be made at least 15 days before the expiry of the license and shall be accompanied by a treasury challan of having paid the prescribed fee under head "0030 Registration Stamps miscellaneous" and shall bear a court fee label of Rs. 5 (Rupees five only);

1[(c) Notwithstanding anything contained in clause (b), if application for renewal of licence is not made within the specified time, the Collector may renew the license on payment of fee specified in clause (b) along with following late fee, namely--

S. NO

Time of Application

Late Fee

(i)

if application is submitted within one month from the last day specified for submitting the application

equal to the renewal Fee.

(ii)

if application is submitted within two month from the last day specified for submitting the application

two time of the renewal Fee.

(iii)

if application is submitted within three month from the last day specified for submitting the application

three times of the renewal Fee.]

(5) The licensing authority may refund the fees deposited under sub-rule 4(a) or 4(b) above, if it decides not to grant or renew the license and a claim for refund is lodged within three months from the date on which the rejection order is communicated to the applicant.

1. Inserted new clause (c) by the Rajasthan Stamp (Second Amendment) Ruls, 2010, Added vide Notification F2(27)FD/Tax/2010-07 dt. 29-04-2010.

Page | 12

(6) If a license is lost, destroyed, defaced torn or becomes illegible, the stamp vendor shall forth-with apply to the licensing authority for the grant of a duplicate license. The application shall bear a court fee label of Rs. 5 and be accompanied by a treasury Challan of having paid a fee of Rs. 5 in the treasury under head "0030" Registration and Stamps miscellaneous".

25. Revocation of license.- A license may be revoked at any time by the Chief Controlling Revenue Authority or by the Collector with the concurrence of the Inspector General of Registration and Stamps, Rajasthan.

26. Method of supply of stamps to licensed vendors-- Licensed vendors shall obtain stamps from ex-officio vendors at local and branch depots on payment of ready money (less the discount hereinafter prescribed):

Provided that the person in the service of the Government may obtain stamps as an advance without payment in accordance with rule 27.

27. Extent of supply without payment.-- A person in the service of the Government on being licensed, may, without payment, receive an advance of stamps, not exceeding in value one month's pay or, with the special sanction of the Inspector General of Registration and Stamps, of greater value. he shall, on receiving such advances, give a receipt of the money value of the stamps advanced and the receipt shall be renewed half yearly in the manner provided for permanent advances by the Accounts Department. When he ceases to be licencee, he shall refund the value entered in the receipt either in money or in stamps of any kind which he has been authorised to sell, and the receipt shall then be returned.

28. Register of advances.--

(1) The advances shall be shown in a separate register in form C and every item entered in it shall be initialed by the Treasury Officer.

(2) The Register shall be inspected every month when the Treasury plus and minus memorandum is prepared and the Treasury Officer shall see that he possesses all the receipts duly renewed whenever necessary, and that the unadjusted advances are correctly included in the balance shown in the plus and minus memorandum in which details of such advances shall invariably be furnished.

1[29. Discount.-- Every licensed vendor or ex-officio vender who purchases judicial or non-judicial stamps from the Government on payment of ready money shall be allowed following discount namely--

1. Substituted by Notification No. F. 12(25)FD/Tax/11-156 dated 09.03.2011.

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S. No. Stamp denomination Discount

1. Rs. 1 to 400 2%

2. Rs. 401 and above 1%]

30. Stamps of the Denomination required to be supplied, if possible.-- Upon application being made for an impressed sheet of a particular value a sheet of that value shall, if in stock, be furnished to the applicant.

31. Procedure when stamps of the required denomination are not in stock.--

(1) Should no sheet of the value required be in stock, the vendor shall supply the applicant with the smallest number of sheets which he can furnish so as to make up the required value. In the case of a licensed vendor, the applicant shall not be supplied with sheets to an aggregate value exceeding the limit authorised under rule 23. If the impressed stamps required exceed this value a licensed vendor shall refer the applicant to an ex-officio vendor and shall not attempt to make up the stamp duty exceeding the said limit by the issue of two or more stamps of lower denominations.

(2) When a vendor is unable to furnish a single stamp of the value required by the purchaser he shall endorse on one of the stamps sold by him a certificate to that effect in the form below:

FORM OF CERTIFICATE

Certified that a single stamp of the value of Rs....... required for this document is not available but in lieu thereof I have furnished a stamp of the next lower value available and make up the deficiency by the use of one or more adhesive impressed stamps of the next lower value available required to make up the exact amount of the duty.

32. Particulars to be entered on the impressed sheet.-- Every stamp vendor shall endorse on the back of each sheet of impressed stamp and on the face of each adhesive stamp (except revenue stamps) sold by him to the public, the serial number, the date of the sale, the value of the stamp in words and the name, father's name and residence of the purchaser, and shall affix his signature to the endorsement. At the same time he shall make corresponding entries in a register to be maintained by him under rule 34.

33. Signing of endorsements on the stamp and entries in the register by the purchaser.-- If the purchaser is literate he shall be invited to sign the

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endorsement on the stamp and the entry in the register; and if illiterate, the imprint of his left thumb impression shall be taken below the endorsement on the stamp as well as against the entry in the register.

34. Register of sales.-- Every vendor shall keep a register of stamps sold to the public in the following form--

REGISTER OF DAILY SALES OF STAMPS

S. No.

Date of sale

Description of stamp

(impressered or adhesive)

Value of Stamp sold in words

Name & residence of purchaser

Signature or thumb impression of the purchaser

Signature of the licensed vendor

35. Register how to be maintained and their deposit after completion.--

Each page of the register shall be numbered and sealed with the seal of the Collector's Office. The name of the vendor, the date on which the register is brought into use and the number of pages it contained shall be entered on the inside of the cover. On completion it shall be deposited in the Collector's office. The use by a licensed vendor of a register not so distinguished is forbidden.

36. Maintenance of register of daily transactions by licensed vendors.- Every licensed vendor shall also maintain a register of his daily transactions in Form-D.

37. False endorsement or effacement prohibited.-- No vendor shall knowingly make a false endorsement or effacement on a stamp sold or a false entry in his register of sales.

38. Over charge or delay prohibited.- No vendor shall demand or accept for any stamp more than the actual value denoted thereon, and every vendor shall without delay deliver any stamp which he has in his possession for sale on demand by any person tendering the value in any currency which would be accepted on behalf of the Government by the Collector.

39. Discontinued stamp not to be sold.-- No vender shall sell any stamp the use of which has been ordered by competent authority to be discontinued.

40. Accounts etc. to be open to inspection.-- Every vendor shall allow any revenue officer not below the rank of Naib Tehsildar or any official duly authorised in that behalf by the Collector or by the Government at any time to inspect his register of sales and to examine his license and the stock of stamps in his possession.

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41. Stamps to be delivered on demand by the Collector or on revocation of license, etc.--

(1) Every licensed vendor shall at any time on demand or on revocation of his license deliver up all stamps or any class of stamps remaining in his possession, together with the registers which he was maintaining.

(2) When stamps are returned under sub-rule (1) they shall be taken back on their full value, less any discount allowed under these rules and due to the licensed vendor in respect of sales of stamps affected by him.

42. Signboards etc.-- (1) Every licensed vendor shall at all times keep affixed in a conspicuous position outside his place of vend a placard bearing his name and the words "Licensed Vendor of Stamps" in Hindi.

(2) He shall also keep at his place of vend his license and copies of the Act and its schedule together with these rules in English and in Hindi. He shall permit any intending purchaser to inspect the Act, Schedule and Rules.

43. Unsold stamps may be exchanged.-- A licensed vendor may be allowed to exchange unsold stamps which are fit for use for other stamps of the same value.

44. Supply of revenue stamps to be kept.-- Every licensed vendor shall keep for sale to the public a supply of revenue stamps of the denomination of one rupee sufficient for the probable demand of at least one week.

45. Sale of stamps during office hours.-- Licensed vendors shall sell stamps during office hours on working days. They may also sell stamps on public holidays.

46. Penalty for the infringement of any of these rules.-- Any Infringement of these rules or of the conditions of a license shall render the holder thereof liable to cancellation of his license in addition to any other penalties to which he may be liable under the Act and these rules.

47. List of licensed vendors.-- A register of licenses issued shall be kept in the Collector's office and shall be revised annually in April, when all lapsed licenses shall be struck out and new licenses entered. It shall contain the following headings- (a) Date of license. (b) Name of licensee. (c) Place of vend. (d) Amount of security, if any, taken. (e) Description of stamps to be sold under the license. (f) Remarks (this column shall show any changes that may take place during the year).

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CHAPTER-VI

Refund and renewals

48. Procedure and period for obtaining refund or renewal.-- The refund or renewal of the value of spoiled or misused stamps or stamps not required for use shall be made in accordance with the provisions of section 58 to 64 of the Act and applications thereof shall be made within the period prescribed by section 59 and other provisions of the Act.

49. Power to administer oath.-- The Collector may require any person claiming a refund or renewal under the Act or his duly authorised agent to make an oral deposition on oath or affirmation or to file an affidavit, setting forth the circumstances under which the claim has arisen and may also, if he thinks fit, call for the evidence or witnesses in support of the statement set forth in any such deposition of affidavit.

50. Evidence to be taken.-- Necessary evidence should generally be taken before refund orders are passed, and reliance should not be placed solely on the stamp officer's report or the unsupported allegations of the claimants for refund.

51. Proof for failure to apply within time.-- Clear proof should be required that the failure to apply for relief within the period prescribed by the Act was really due to unavoidable circumstances. For instance, it is not sufficient that an applicant should merely state that he was unwell; he must produce satisfactory evidence that he was, as a fact, incapacitated by illness from applying for the refund.

52. Application for refund under section 49.-- Refund under section 49 of the Act should be by application in writing to the Collector who should forward it to the Chief Controlling Revenue Authority. Such application should bear court fee as an application to a Collector. While forwarding the application, for the orders of the Chief Controlling Revenue Authority, the Collector should submit the file of the case containing the original document bearing the endorsement of the payment of duty and penalty. The Collector should also express his own opinion on the merits of the application.

53. Orders on application.-- In all cases the order of refund or renewal, with the reason thereof, must be recorded with his own hand by the officer sanctioning such refund or renewal. The stamps, for which the allowance is claimed, shall be destroyed by the officer sanctioning the refund or renewal, if such authority has been delegated to him. In order case he

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shall-- (i) in the case of impressed stamps, write the original order or a certified copy of it on the stamp for which the allowance is claimed, or

(ii) in the case of adhesive stamp, record such an order or a copy thereof on a separate sheet of paper. The stamps shall then be punched and marked in such a way that they cannot be used again and forwarded to the Superintendent of Stamps for destruction.

54. Procedure when no evidence produced.-- When an application is made for refund or renewal under the Act in respect of a stamp which has been spoiled or misused or for which the applicant has no immediate use or on the renewal of a debenture and an order is passed by the Collector sanctioning the allowance or calling for further evidence in support of the application, then if the amount of the allowance or the stamp given in lieu thereof is not taken, or if the further evidence required is not furnished, as the case may be, by the applicant within one year of the date of such order, the application shall be struck off and the spoiled or misused stamps (if any) shall be sent to the Superintendent of Stamps or other officer appointed in this behalf by the Government for destruction.

55. Mode of Cancelling original debenture on refund.-- When the Collector make a refund under section 64, he shall cancel the original debenture by writing on or across it the word "Cancelled" and his usual signature with the date through.

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CHAPTER-- VII

Miscellaneous

56. Provision for cases in which improper description of stamps is used.-- When an instrument bears a stamp of proper amount, but of improper description, the Collector may, on payment of the duty with which the instrument is chargeable, certify by endorsement that it is duly stamped:

Provided that, if application is made within three months of the execution of the instrument, and the Collector is satisfied that the improper description of stamps used was solely on account of the difficulty or inconvenience of procuring stamp of the proper description, he may remit the further payment of duty prescribed in this rule.

57. Facts affecting duty to be set forth in instrument.-- In the case of an instrument relating to immovable property chargeable with duty on the market value of the property,--

(i) the instrument relating to agricultural land shall fully and truly set forth,-

(a) the annual rent payable by the Khudkasht holder, Khatedar, Gair Khatedar, or Sub-Tenant of the land in question;

(b) the annual rent payable by the Khudkasht, holder, Khatedar, Gair Khatedar or Sub-Tenant as the case may be, of the adjoining agricultural land of the same class of soil, if the land which is subject matter of instrument, is rent free or yielding no rent, or unrented, or which has not been assessed to any rent:

Provided that every instrument relating to transfer of agricultural land shall be accompanied by a copy of last Khasra Girdawari to determine the correct market value.

(ii) the instrument relating to transaction of any immovable property of urban or rural area, except agricultural land, shall fully and truly set forth--

(a) The market value of the property,

(b) The annual rental or gross-assets,

(c) Local rates, municipal or other taxes,

(d) The area of the plot and the area of constructed-portion thereon;

(e) Other relevant information.

(i) the instrument of lease shall fully and truly set forth the amount of money paid or likely to be paid as developmental charges:

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Provided that in cases relating to transfer of property as mentioned in sub-clause(ii) above, the market value shall be determined on the basis of market value of the open land and the constructed portion separately as per their respective rates:

1[Provided further that in case where the registering Officer has a doubt about correctness of facts mentioned in the instrument affecting duty. he may inspect the property himself or may direct his subordinate employee authorized by Inspector General of Stamps in this regard to inspect the property so as to ascertain the correctness of facts and determine the market value accordingly]:

Provided further that the Inspector General, Registration & Stamps Department may prescribe a proforma for specific mention of any information and such a performa, 'duly filled in, shall always be deemed to be a part of the document.

2[58. Procedure for assessment of the market value of the immovable property by the Registering Officer.--

(1) In the case of an instrument relating to immovable property, the market value of such property shall be assessed as under namely :-

(a) in case of agriculture, residential and commercial categories of land, on the basis of the rates recommended by the District Level Committee constituted under clause (b) of sub-rule (1) of rule 2:

Provided that Inspector General of Stamps may revise the rates of agriculture, residential or commercial land determined by District Level Committee with prior approval of the State Government by notification published in the Official Gazette, if circumstances so require;

(b) in case of other categories of land, on the basis of the rates determined by Inspector General of Stamps with approval of State Government or determined by State Government by notification published in the Official Gazette;

(c) in case of constructed portion, on the basis of the rates determined by State Government;

(d) in case of proportionate land under the multistoried buildings on the basis of criteria specified by the State Government:

1. Substituted by Notification No. F. 12(15)FD/Tax/12-95 dated 26.3.2012.

2. Substituted by Notification No. F.4(4) FD/Tax/2015-233 dated 09.03.2015.

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(e) while assessing market value, depreciation on the constructed portion shall be allowed according to the criteria specified by the State Government; and

(f) in case of corner plots on the basis of criteria specified by the State Government."]

Provided that the rates recommended by the District Level Committee in respect of other categories of land before commencement of the Rajasthan Stamp (Amendment) Rules, 2014 shall remain in force, till such rates are re-determined by the State Government or Inspector General of Stamps, as the case may be.

2["(2) Inspector General of Stamps with approval of State Government shall prepare guidelines for District Level Committee from time to time, in respect of determination of market value of the agriculture, residential and commercial categories of land. The District Level Committee while recommending the rates of agriculture, residential and commercial categories of land, shall follow the guidelines issued by Inspector General of Stamps:

Provided that if the rates recommended by the District Level Committee are increased by more than fifty percent of the existing rates, the increased rates so recommended shall be taken into consideration only after the approval of the Inspector General of Stamps."]

(3) If the District Level Committee does not revise the rates of agriculture, residential or commercial categories of land up to 31st March of any year, the market value of such categories of land in that district, shall be assessed by increasing 10% in the existing rates from next 1st April.

(4) Notwithstanding anything contained in sub-rule (1), (2) and (3) above, the State Government may re-determine the rates recommended by District Level Committee or determined by Inspector General of Stamps, if the circumstances so require. The rates so determined shall be the basis of assessment of the market value of the land with effect from the date specified in such order and be valid until the District Level Committee revises the rates so determined.]

59. Plea of ignorance.-- The plea of ignorance of the requirements of the law should not be lightly accepted; although mere negligent evasions do not call for the application of criminal penalties.

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60. Statement by Collector regarding Prosecutions stayed and cases compounded.- The power of staying prosecutions and compounding offences under section 83 (2) of the Act is delegated to Collectors who shall submit to the Chief Controlling Revenue Authority, annually, a statement of the cases in which the power has been exercised.

61. Procedure of compounding and stay.- If the Collector is satisfied that it is not desirable to launch a prosecution in respect of an under-stamped instrument he may compound the offence and realize such amount as he deems fit as composition fee. If a prosecution, has been already started the Collector may stay the prosecution, and after realizing the composition fee in his discretion, may inform the Magistrate that the accused person might be discharged.

1[62. Rewards.- On the recovery of evaded stamp duty and penalty or on conviction of any offender under the Act, the Collector may grant to any person who appears to him to have contributed thereto, a reward in accordance with the scheme made by the state Government by notification in Official Gazettee for grant of such reward.]

63. Rewards to person in the service of Government- Rewards may be given to a person in the service of the Government in cases where it is no part of the routine duties of that official to bring to light any infraction of stamp law. Rewards may be given to record keepers for this special service.

Provided that the Inspector General of stamps may also grant certificates of good work to the officials contemplated in the above rule whether a reward has been sanctioned or not.

64. Procedure in case of detection of unstamped or under stamped instrument during inspection or otherwise.--

(1) In case where an unstamped or understamped instrument is detected in course of inspection or otherwise by a public officer, a report therefore, shall be made forthwith to the Collector.

(2) The Collector shall thereupon issue a notice to the executants or such other person as may be liable to pay the duty under section 32, 33 and 34 of the Act, requiring him to produce the original instrument before the Collector within 30 days.

(3) On receipt of original instrument or in case it is not produced within 30 days from the service of notice as issued under sub-rule (2), the

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Collector shall impound its copy and require payment of proper duty together with penalty under section 44 of the Stamp Act along with proper registration fee on such duty.

65. Procedure to be followed by the Collector in cases of under-valued instrument.-

(1) On receipt of a reference under sub-section (1) or sub -section (2) of section 51 of the Act from the Registering officer, the Collector shall issue a notice to the person liable to pay the duty informing him of the receipt of the reference and asking to show that market value of the property has been truly setforth in the instrument and also produce all evidence that he has in support of his representation, within 21 days from the date of service of the notice.

(2) On receipt of a reference under sub-section (4) of section 51 of the Act or where the Collector proposed to take action suo-motu under sub- section (5) of section 51 of the Act, the Collector shall issue a notice-

(a) to every person by whom; and

(b) to every person in whose favour, the instrument has been executed;

asking them to produce the original instrument and to show cause within 21 days from the service of the notice as to why he should not proceed to determine the correct market value of the property and realize the deficient duty together with penalty under section 51 of the Act, where the original instrument is not produced within the above period of 21 days, the Collector may proceed to determine the correct market value on the copy of the instrument.

(3) After expiry of 21 days from the service of notice, Collector shall summarily examine the matter, and if he thinks fit may record a statement of any person to whom a notice under sub-rule (1) and (2) has been issued.

(4) The Collector may for the purpose of enquiry--

(i) Look into corresponding rates as recommended by the District Level Committee and the rates approved by the Inspector General of stamps.

(ii) Call for any information or record from any public office, officer or authority under the Government or the Local Authority.

(iii) Examine and record statement of any member of the public, officer or authority under the Government or the Local Authority.

(iv) Inspect the property after due notice to the parties concerned.

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(5) The Collector shall-

i. After considering the objection and representation received in writing from the person to whom notice under sub-rule (1) & (2) has been issued;

ii. After examining the records produced before him;

iii. after a careful consideration of all the relevant factors and evidence placed before him, and

iv. after consideration the corresponding rates as recommended by the District Level Committee and the rates approved by the Inspector General of Stamps;

Pass an order determining the market value of the property and duty payable on the instrument and take steps to collect the difference in the amount of stamp duty alongwith penalty, if any.

(6) The summary enquiry shall be completed within a period of 3 months.

(7) A copy of the order shall be forwarded to the Inspector General of stamps within 15 days from the date of order.

66. Procedure to be followed by the Collector in cases where the nature of instrument is not correctly determined.-

(1) On receipt of a reference under sub-section (1) or sub-section (2) of section 53 of the Act, from the Registering officer, the Collector shall issue a notice to the person liable to pay the duty informing him of the receipt of the reference and asking to show that the correct nature of the instrument has been set forth in the instrument and also produce all evidence that he has in support of his representation, within 21 days from the date of service of the notice.

(2) On receipt of a reference under sub-section (4) of section 53 of the Act or where the Collector proposed to take action suo-moto under sub-section (5) of section 53 of the Act, the Collector shall issue a notice--

(a) to every person by whom; and

(b) to every person in whose favour, the instrument has been executed; asking them to produce the original instrument and to show cause within 21 days from the service of the notice as to why he should not proceed to determine the correct nature of the instrument and realize the deficient duty together with penalty under section 53 of the Act. Where the original instrument is not produced within the above period of

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21 days, the Collector may proceed to determine the correct nature of the instrument on the basis of its copy.

(3) After expiry of 21 days from the service of the notice, the Collector shall summarily examine the matter, and, if he thinks fit, may record a statement of any person to whom a notice under, sub-rules (1) and (2) has been issued.

(4) The Collector shall

(i) after considering the objections and representation received in writing from the person to whom notice under sub-rules (1) & (2) has been issued.

(ii) after examining the records produced before him; and.

(iii) after a careful consideration of all the relevant factors and evidence placed before him.

Pass an order determining the correct nature of the instrument and duty payable on the instrument and take steps to collect the difference in the amount of stamp duty along with penalty, if any.

(5) The summary enquiry shall be completed within a period of 3 months.

(6) A copy of the order shall be forwarded to the Inspector General of Stamps within 15 days from the date of order.

67. Procedure in case of non-registration of compulsorily registerable document.--

(1) On receipt of an information under sub-section (1) of section 55 of the Act, from any registering officer or any other person or where the Collector proposes to take action suo-motu under sub-section (2) of the said section, Collector shall issue a notice to the party/parties referred to in the information received, asking them to produce the original instrument and also produce all the facts and circumstances as required under section 30 of the Act, within 21 days from the date of service of the notice.

(2) Where the original instrument or a copy of such instrument is produced, the Collector shall adopt the following procedure--

(a) if he is of the opinion that such instrument is duly stamped or is not chargeable with duty, he shall drop the proceeding.

(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall impound it and register a case under section 37(5) or 51(5) of 53(5) as the case may be and proceed accordingly.

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(3) Where the original instrument or a copy of such instrument is not present and/or the person to whom the notice was served, do not appear before the Collector, the Collector shall proceed to enquire into the correctness of the information.

(4) The Collector may for the perpose of enquiry,--

(a) call for any information or record from any public office, officer or authority under the Government or the local authority;

(b) Examine and record the statement of any member of the public, officer or authority under the Government or the local authority;

(c) Inspect the Property, if any; after due notice to the parties concerned.

(5) After the aforesaid enquiry, where it appears to the Collector that the instrument in question has been executed but not presented for registration with a view to avoiding stamp duty, it shall be deemed to be a violation of section 30 of the Act and if such non production is with a view to concealing the consideration, if any, and all other facts and circumstances affecting the chargeability of the said instrument with duty, and the determination of such duty, the Collector shall launch a prosecution against the person concerned under section 73 or 75 of the Act , as the case may be.

(6) The summary enquiry under this rule shall be completed within a period of 3 months.

1[67-A. Procedure for hearing of the cases by Chief Controlling Revenue Authority.- A revision filed before the Chief Controlling Revenue Authority under section 65 of the Rajasthan Stamp Act, 1998, shall be heard and disposed off by the Chairperson or any member of the Chief Controlling Revenue Authority sitting in single Bench or by a Bench consisting of two or more members as may be decided by the Chairperson. However, a revision shall be heard and disposed off by a Bench of the Chief Controlling Revenue Authority consisting of two or more members where the disputed amount exceeds rupees ten lacs."]

68. Prosecution in case of non-production.- If the original instrument is not produced in compliance with the notice under rule 64, 65, 66 and 67 as the case may be and the Collector concludes that such non production is with a view to avoiding payment of stamp duty, the Collector shall launch a prosecution against the person concerned under section 73 or 75 of the Act, as the case may be, unless the case is compounded on payment of a suitable composition fee.

______________________________________________________________________________________

1. Inserted by Notification No. F.4(4)FD/Tax/2015-233 dated 09.03.2015.

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69. Production of original before Magistrate.--

(1) When prosecution has been launched, the Collector shall move the Magistrate, seized of the case to take action, if such action has not already been taken by the Magistrate of his own motion, for the production of the original instrument in court under section 91 or section 93 of the Code of Criminal Procedure, 1973

(2) If the original instrument is not produced in Court, a copy thereof may be produced as secondary evidence under section 63 of the Indian Evidence Act, 1872, to prove the contents of the original.

70. Impounding.-- If the instrument is produced in court, the Collector shall move the magistrate to impound the same under section 104 of the Code of Criminal Procedure, 1973 unless it has already been impounded by the Magistrate of his own accord.

71. Assessment of penalty.- When an instrument impounded under rule 70 is received by the Collector for action under section 44 of the Act, he shall take into consideration, while assessing the penalty thereon, the fine, if any, imposed by the Magistrate as a result of the prosecution launched under-rule 68.

72. Inherent powers of Officers.- In addition to the powers specified in the Act and Rule--

(a) The Inspector General, Registration & Stamps shall have all the powers of Collector & Superintendent of Stamp and a Treasury Officer.

(b) The Additional Inspector General, Registration & Stamps shall have all the powers of a Collector and a Treasury Officer.

73. Repeal and Savings.--

(1) The Rajasthan Stamp Rules, 1955 is hereby repealed. Provided that the repeat hereby shall not affect

(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;

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Under the provisions of the rules hereby repealed and any such proceeding may be instituted, continued and disposed of and any such remedy may be enforced as if these rules had not been made.

(2) Any appointment, notification, notice, order or form made or issued under the rules so hereby repealed shall be deemed to have been made or issued under the provisions of these rules, in so far as such appointment, notification, notice, order or form is not inconsistent with the provisions of these rules and shall continue in force, unless and until it is superseded by an appointment, notification, notice, order or form made or issued under these rules.

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FORM "A"

(See Rule 24)

(Court fee lable to Rs. Five to be affixed)

Form of application for grant of renewal or a licence to sell stamps under the Rajasthan Stamp Act, 1998.

1. Applicant's name in full and residential address …………………………

2. Date of Birth …………………………

3. Place of vend where the applicant ………………………...

Desires to vend stamps Place ……………………………

Town ……………………………

Tehsil ……………………………

District ……………………………

4. Educational Qualifications ……..……………………..

5. Extent of amount which the application ……………………………

invest in purchasing stamps from treasury ……………………………

6. Present occupation, if any ……………………………

7. Whether applicant wants to work as stamp ……………………………

vendor on part time basis, or full time basis. ……………………………

8. Name & address of relative, if any practicing …………………………...

as a Document Writer or stamp vendor (stating………………………….

relationship) on the date of giving the application……………………….

9. Whether convicted of any criminal offence or …………………………..

removed from Govt./Private service ……………………………

(give particulars) ……………………………

10. Other relevant information, if any ……………………………

NOTE:

1. Affix Court fee label of Rs. Five

2. Attach original copy of the treasury challan in support of having credited the prescribed fee.

3. In case of renewal of licence, the previous licence should be enclosed with the application.

4. Attach true copies of certificates in support of date of birth and the last examination passed.

I declare that I have carefully read the Rajasthan Stamp Rule, 2004 and terms and conditions of licence in Form B, and I agree to abide by them.

Place : ……………..

Date : ……………...

Signature of applicant

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FORM "B"

(See Rule 24) (2)

Form of licence to sell stamps under the Rajasthan Stamp Act, 1998

1. No. of licence

2. Name and Residential address of stamp vendor

3. Place of vend, where the licensed vendor shall carry on the business as stamp vendor--

Place ……………………………

Town ……………………………

Tehsil ……………………………

District ……………………………

4. This licence entitles the stamp vendor to carry on the business as a stamp vendor subject to the provisions of the Raj. Stamp Act. 1998, Rajasthan Stamp Rules, 2004 and the conditions of this licence.

5. The vend of stamps under this licence shall be carried on by the holder of this licence or by an agent, if any, if the holder approved by the Collector and whose name is or may at any time be endorsed in this licence.

6. The infringement of any of the stamps rules shall render the holder or his agent, as the case may be, liable to the penalty prescribed in section 82 of the Act, the imprisonment for a term which may extend to six months or fine which may extend to Rs. 5000/- or both.

7. The violation of any of the licence conditions, irregularity in maintenance of records prescribed under stamp rules or any other serious irregularity will render his licence liable for cancellation.

8. Licence is granted/renewed for……...year/years from……...to 31st March, …………...

Place : ……………

Date: ……………..

COLLECTOR

CONDITIONS

1. This licensee shall attend the place of vend regularly during office hours.

2. He shall be restricted to the sale of stamps of the value as may be prescribed by rules from time to time.

3. Should no sheet of the value required be in stock, he shall supply the applicant with the smallest number of sheets.

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4. He shall not demand or accept for any stamp more money that the actual value denoted there on and shall without delay deliver the stamps to the person tendering the value therefor.

5. He shall allow the Dy. Inspector General of Registration and Registering officer/ official authorised by the Collector in that behalf at any time to inspect his register of sales, to examine his licence, and the stock of stamps in his possession.

6. On demand of the Collector or on revocation or on relinquishment of his licence, he shall deliver up all stamps in his possession in the Treasury/ Sub Treasury and shall deposit registers and the licence in the office of the Licensing Authority.

7. He shall not knowingly make false endorsement or enforcement on a stamp sold by him or a false entry in his register of sales.

8. (1) he shall at all time keep in a conspicuous position outside his place of vend a placard bearing his name and the word "License vendor of Stamps" in Hindi (and in English also if the Collector so directs) (2) A notice board on which the denomination wise stock position of stamp available for sale, at the beginning of the day shall be noted.

9. He shall legibly endorse on the back of all the stamps sold, the description as required under rules.

10. He shall comply with directions that may be given to him by the Inspector General of Stamps and the Collector from time to time.

11. He shall at all times keep sufficient stock of stamps of all the denominations.

12. He shall also keep sufficient stock of revenue stamps to meet probable demand of at least one week.

13. All dues of Government, any sum of discount paid to him in excess, any fine imposed under Act and Rule 46 and other sum, if any found recoverable from him, will be recovered from the amount of security deposited by him, and if the same is found insufficient from his movable or immovable property as arrears of land revenue.

COLLECTOR

Place : ……………

Date: ……………..

Seal :

Page | 31

FORM 'C'

(See Rule 28)

Register of Advances of Stamps

S.no

Officer sanct ioning advance

Date of Sanction

Name of person to whom advanced

Official designation of such person, if any

Details of stamps advances

Date of advance

Class

Value of each class

Total

Treasury officer's initials

1

2

3

4

5

6

7

8

9

10

Date of renewal of receipt

Refunds

Remarks

Date

How refunded

T.O. Initial

11

12

13

14

15

Page | 32

FORM 'D'

(See Rule 36)

Licensed Vendor's Abstract-Daily Sales Register Non-Judicial Stamps

Date of sale etc.

Non Judicial stamps

Particulars of receipts issues and balances

Two Rs.

Five Rs.

Ten Rs.

One hundred Rs.

Five hundred

One thousand Rupees

Two thousand Rupees

Five thousand Rupees

No

Value

No

Value

No

Value

No

Value

No

Value

No

value

No

value

No

Value

No

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

Hundi Stamps

Revenue Stamps

Ten thousand Rs.

Fifteen thousand Rs.

Twenty thousand Rs.

And so on

No

Value

No

Value

No

Value

Total value of receipts, Sales and balances

No

Value

No

Value

No

Value

No

Value

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

 

Page | 33