MADHYA PRADESH STAMP RULES, 1942

6 · Other instruments Every other instrument chargeable with duty shall, except as provided by Section 11 o by Rules 10, 12 and 13, be written 0n paper 0n which a stamp of the proper value, not bearing the word hundi' has been engraved or embossed. In the matter of the

9 · The proper Officer The Superintendent of Stamps and any other officer appointed in this behalf by the State Government are empowered to affix and impress Or perforate labels. The Superintendent of Stamps or the officer so appointed in this behalf shall be deemed to be "the proper officer" for purposes of the Act and of these rule

10 · A ffixing and impressing labels by proper officer Labels or Stamps may the affixed and impressed O 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-

12 ·

13 · Use of adhesive stamps on certain instruments The following instruments may be stamped with adhesive stamps, namely:

14 · Use of ten naye paise and five naye paise adhesive stamps permissible to make up the stamp duty Notwithstanding anything contained in these rules, whenever the stamp duty payable under the Act in respect of any instrument cannot be paid exactly by reason of the fact that the necessary stamps are not in circulation, the amount by which the payment of duty shall On that account be in deficit shall be made up by the affixing of ten naye paise and five naye paise adhesive stamps, such as are described in Rule 17, provided that the State Government may direct that instead of such stamps, adhesive court-fee stamps shall be used for the purpose.

15 · Supply of deficient duty on transfer of share When any instrument of transfer of shares in a Company or association is written 0n a sheet of paper on which stamps of the proper

16 · Enrolment of Advocates, Vakil or Attorneys When adhesive stamps are used to indicate the duty chargeable on entry as an Advocate, Vakil or Attorney on the roll of the High Court of Judicature at Jabalpur; such stamps shall be affixed under the superintendence of a Gazetted officer of the High Court who shall obtain the stamp from the superintendent of stamps Or other officer appointed in this behalf by the State 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 date thereof.

17 · Adhesive Stamp or Stamps denoting duty of ten naye paise or five naye paise Except as otherwise provided by these rules, the adhesive stamps used to denote duty shall be the requisite number of stamps bearing the words "Twenty-five naye paise" or "Twenty naye paise" or 'Fifteen naye paise" or "ten naye paise" or ~five naye paise" and such stamps may be inscribed for use for revenue.

18 · Special adhesive stamps to be used in certain cases The following instruments when stamped with adhesive stamps shall be stamped with the following description of such stamps, namely

19 · 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:

20 · Evidence for claiming refund or renewal_ The Collector may require any person O his duly authorised agent claiming a refund 0r renewal under Chapter V of the Act; to furnish the following as evidence

21 · Payment of allowances in respect of spoiled or misused stamps O 0n the renewal of debentures When an application is made for the payment under Chapter V of the Act, of an allowance in respect of a stamp which has been spoiled O 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 O misused stamp (if any) sent to the Superintendent of stamps or other officer appointed in this behalf by the State Government for destruction.

22 · Mode of cancelling original debenture on refund under section 55

23 · Rewards On the conviction of any offender under the Act, the Collector may grant to any person who appears to him to have contributed thereto, a reward not exceeding such sum as the State Government may fix in this behalf:

24 · Prohibition of sale of stamps by unauthorized persons The sale of any description of stamps (other than refugee relief stamps and revenue stamps of Five NP, Ten N.P Twenty five NP. denominations) by any person who is not duly authorized in the manner hereinafter provided is prohibited.

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26 · Application for grant of licence - (1) An application for grant of licence to sell stamps as Stamp Vendor/ Service Provider shall be made to the Licensing Authority in Form-A and shall be accompanied by a receipt of having paid a fee f rupees one thousand into Government account by a challan O e-payment Application for license of Service Provider shall be made through the ESS: The fee shall not be refundable. All applications shall be disposed of within a period of one month from the date of receiving of application:

27 · . Suspension or cancellation of licence- The Licensing Authority may at any time cancel the licence of the licensee on any of the grounds give below. The copy of such order shall be endorsed to the Regional Deputy Inspector General of Registration

28 · Application to the Inspector General of Registration - The Inspector General of Registration may, on the application of any person aggrieved by the order of the Deputy Inspector General of Registration passed under rule 27-A, may call for and examine the record of any such case and after giving an opportunity of being heard to the applicant, may pass such order as he thinks fit The order passed by the Inspector General of Registration shall be final thereon.

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2 · The Service Provider shall purchase credit limit to issue e-stamps through advance payment in the manner specified in the ESS. He shall be entitled to the extent of the credit limit to sell e-stamps.

31 · Extent of supply without pre-payment Sub-Registrar of the Registration Department Or other government servant appointed by the Collector as ex-officio vendors under Rule-25 (a)

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34 · Discount The Stamp Vendor who purchases stamps (other than revenue stamps) or Service Provider who purchases credit limit for e-stamps, shall be allowed discount as notified by the Government from time to time.

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36 · 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:

37 · . Procedure when stamps of the required denomination are not in stock: When 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.

38 · Particulars to be entered on impressed sheet (1) The Stamp Vendor shall endorse o the back of each impressed sheet (other than a hundi) sold by him, its serial number; the date of sale, the value of stamps in words, name, father's name, address of actual purchaser, and if purchased on behalf of a third person, the name and address of that person, and the name and address of the transacting parties, and the purpose for which the stamp is being purchased, along with consideration Or value of the transaction, if any. At the same time he shall make corresponding entries in a register to be kept by him in Form C.

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40 · Signature and seal The Stamp Vendor/ Service Provider shall endorse the stamp with his signature and duly filled with seal. The pattern of the seal shall be as under -

41 · Registers have to be maintained and their deposit after completion: Each page of the register shall be numbered and sealed with seal of office of the Sub-Registrar of the sub- district. The name of the vendor; the date on which the register is brought into use and the number of pages it contains shall be entered on the inside of the cover. On completion, it shall be deposited in the office of the Sub-Registrar concerned: The use by a licensed vendor of a register not so distinguished is forbidden:

42 · Maintenance of register of daily transactions by stamp vendor. Vendor shall also maintain a register of his daily transaction in Form C.

43 · False endorsement or enfacement prohibited: No vendor shall knowingly make false endorsement OT enfacement o a stamp sold OT a false entry in his register of sales.

44 · Overcharge and 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 o demand by any person tendering the value in any currency which would be accepted on behalf of Government by the Collector:

45 · Discontinued stamps not be sold. No vendor shall sell any stamp the use of which has been ordered by competent authority to be discontinued:

46 · Accounts etc, to be open to inspection. Every vendor shall allow any District Registrar or Sub-Registrar Or any revenue officer not below the rank of Naib Tahsildar o any official duly authorised in that behalf by the Collector or by the State Government at any time to inspect his register of sales and to examine his licence and the stock of stamps in his possession:

47 · . Stamps to be delivered on demand by the Collector or on revocation of licence, etc: Every licensed vendor, shall as any time on the demand of the Collector O on revocation O on relinquishment of his licence deliver up all stamps or any class of stamps remaining in his possession together, with the register, copies of the Act and rules which he was supplied with free of cost shall submit to the Authorised Officer.

48 · Sign boards, etc 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 and also, should the collector so require, in English.

50 · Unsold stamps may be exchanged A licensed vendor may be allowed to exchange unsold stamps which are fit for other stamps of the same value.

51 · Supply of revenue stamps to be kept Every licensed vendor shall keep for sale to the public a supply of the denomination viz , five naye paise, ten naye paise, fifteen naye paise and twenty five naye paise, of revenue stamps [and refugee relief stamps of denomination of ten paise] sufficient for the probable demand of at least one week.

52 · List of licensed vendors: A register of licenses issued shall be kept in the office of the District Registrar and shall be revised annually in April when all lapsed licenses shall be struck out and new licenses entered. It shall contain the following heading

53 · Mode of payment for e-stamp- The payment for purchase of e-stamp may be made by any mode of transferring funds as specified by the Inspector General of Registration, in this behalf:

54 · Additional e-stamps If for any reason, a person who has an e-stamp of certain denomination, needs to pay an additional stamp duty o the same document, the Sub-Registrar shall issue e-stamps for such additional value in the same way aS provided in these rules.

55 · Deactivation or locking of e-stamp In order to prevent re-use of an e-stamp, the Sub- Registrar or authorised officer or public officer before whom e-stamped document has been presented shall, after verification, deactivate or lock the unique identification number Or the e stamp in the ESS.

56 · Penalty for issue of below specification Iduplicate e-stamp No person, being a licensee under these rules shall be authorised to print stamps below the designated specification or without the security features mentioned in these rules, reprint photocopy O otherwise through any other means duplicate an e-stamp, the original of which has been printed once already from the ESS. Any person, who upon inquiry is found to be indulged in such a practice, shall be liable to face criminal proceedings under the Indian Penal Code, 1860 (No. 45 of 1860).

57 · . Penalty for tampering with or causing disturbance in the ESS Any person, who upon inquiry, is found to have tampered with O indulged in any activity that has resulted in the disruption of these smooth operation of the ESS, shall be liable to face criminal proceedings under the Indian Penal Code, 1860(No. 45 of 1860).

58 · Penalties for infringement of rules Any infringement of these rules or of the conditions of the licence, shall render the holder of licence thereof liable to cancellation of his licence in addition to any penalties under the Act and these rules

60 · General superintendence and control- The Licensing Authority shall exercise its powers under the general superintendence and control of the Inspector General of Registration.