MADHYA PRADESH STAMP RULES, 1942

61ace2118464a0f7df9b83326857db2732f96401 · Year unknown · Madhya Pradesh

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Parent: The Indian Stamp Act,1899 (44f05004f56ce289a971209437fc34e4f1529baa)

Text

MADHYA PRADESH STAMP RULES, 1942 Chapter 1- Preliminary Short title. – – These rules may be called the Madhya Pradesh Stamp Rules, 1942. Definitions – – In these rules, unless the context otherwise requires – (a) " Act " means the Indian Stamp Act, 1899 (No. II of 1899), as applicable to the State of Madhya Pradesh; (b) " Authorised agent " means - (i) a person holding a Power of Attorney authorising him to act on behalf of his Principal; or (ii) an agent empowered by written authority under the hand of his Principal; (c) " Collector " means the Collector as defined in the Act; (d) " Deputy Inspector General of Registration " means Deputy Inspector General of Registration appointed by the State Government; (e) " Electronic Registration System or ERS " means the computerised and web enabled system of registering documents electronically in the State, accessible to Licensed Service Providers, or Users authorised under these rules or by orders issued by the State Government or the Inspector General of Registration from time to time; (f) " Electronic Signature " shall have the same meaning as assigned to it in clause (ta) of sub -section (1) of section 2 of the Information Technology Act, 2000 (No. 21 of 2000); (g) " Electronic Stamping System or ESS " means the computerised and web enabled system of e-stamping of documents in the State, accessible to Licensed Service Providers, or Users authorised under these rules or by orders issued by the State Government or the Inspector General of Registration from time to time; (h) " e-stamp or electronic stamp " means an electronically generated impression on paper to denote the payment of stamp duty or such other amount that would have otherwise been paid as an impressed or adhesive or Franked stamp, issued from the ESS; (i) " e-st

Rule TOC

7 · Provision where single sheet of paper is insufficient –

11 · Mode of affixing and impressing labels-

12 · Certain instrument be stamped with impressed labels —

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 usedWhen 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:

19 · -A. If an unduly stamped instrument is presented for Registration before the Registration Officer, he shall impound the same and the instrument shall be sent to the collector shall under sub -section (2) of Section 38 of the Act.

19 · -B. The Collector shall make an enquiry about the payment of duty and penalty and after the certification of the payment the instrument may be registered under sub-section (1) and (2) of Section 42.

20 · Evidence for claiming refund or renewal– The Collector may require any person or his duly authorised agent claiming a refund or renewal under Chapter V of the Act, to furnish the following as evidence :-

21 · Payment of allowances in respect of spoiled or misused stamps or on 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 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 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 N.P., Ten N.P., Twenty five N.P. denominations) by any person who is not duly authorized in the manner hereinafter provided is prohibited.

25 · Authorised Licensees – –

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 of rupees one thousand into Government account by a challan or 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 -

27 · -A. Revision -The Regional Deputy Inspector General of Registration may, at any time on his own motion or on the application made by any party, for the purpose of satisfying himself as to the legality or propriety of any order passed by him or as to the regularity of the proceedings of the Licensing Authority, call for and examine the record of any such case pending before him, or disposed of by he Licensing Authority and may pass such order in reference thereto as he thinks fit:

28 · Application to the Inspector General of RegistrationThe 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.

29 · Responsibilities of Service Providers Service Providers shall be responsible for the following activities, namely :-

30 · Method of supply of stamps / credit limit to licensees –

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)

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 .

35 · No discount or commission to ex -officio vendors -

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 on 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.

39 · Register/ information to be maintained by Stamp Vendor/ Service Provider -