In exercise of the power conferred by
Section-74 & 75 of the Indian Stamp Act 1899 (2 of 1899), the Government of
Bihar makes the following rules:- CHAPTER I PRELIMINARY (1)
This Rule shall be called "The Bihar
Stamp (Payment of Duty by means of e-Stamping) Rules, 2020". (2)
It shall extend to the whole of the State of
Bihar. (3)
It shall come into force with effect from the
date of Publication in official Gazette. (4)
This rule will be in force in pursuance to
Notification No.-2040 Dt.-02.05.2017 & Agreement related to that. In these rules, unless the context
otherwise requires.- (a)
"Act" means the Indian Stamp Act,
1899 (2 of 1899) ; (b)
"Agreement" means the Agreement
executed under rule 6 ; (c)
"Appointing Authority" means the
Inspector-General of Registration appointed under sub-section (1) of section 3
of the Registration Act, 1908. (d)
"Authorized Collection Centre
(ACC)" means an agent appointed by the Central Record-keeping Agency, with
prior approval of the Appointing Authority to act as an intermediary between
the Central Record-keeping Agency and the stamp duty payer for collection of
stamp duty and for issuing e-Stamp certificates; (e)
"Central Record-keeping Agency
(CRA)" means an agency appointed under rule 4 for computerization of stamp
duty administration system; (f)
"Chief Controlling Revenue Authority
(CCRA)" means the Principal Secretary/Secretary, Prohibition, Excise &
Registration Department, Bihar, Patna. (g)
"Department" means the Department
of Prohibition, Excise & Registration Department (Registration), Government
of Bihar. (h)
"e-Stamp Certificate" means an
electronically generated impression on paper to denote the payment of Stamp duty,
Registration fee and other fee/charges, by the Central Record-keeping Agency; (i)
"Form" means Forms appended to
these rules; (j)
"State" means the State of Bihar; (k)
"Stamp duty" means the duty payable
under the Indian Stamp Act, 1899; (l)
"Registration fee" means the fee
payable under the Registration Act, 1908; (m)
"Other fee" means the fee payable
under the other related Acts; CHAPTER II CENTRAL RECORD-KEEPING AGENCY Any Public Financial Institution or
Scheduled Bank or Body Corporate engaged in providing depository services
appointed by the Central Government or recognized by the State Government shall
be eligible for appointment as Central Record-keeping Agency. The Appointing Authority shall
appoint, by notification published in the official Gazette, an agency to
function as the Central Record-keeping Agency for the State or for the
specified districts or places in the State. Recommendations, if any, of the
Central Government regarding appointment of Central Record-keeping Agency,
issued from time to time shall be preferred. The terms of appointment of the
Central Record-keeping Agency appointed under the rule shall be five years from
the date as notified by the Department. It may be renewed under the provisions
of Rule-8. (1)
The Central Record-keeping Agency shall
execute an Agreement with the Appointing Authority. (2)
The terms and conditions of the Agreement may
be modified by mutual consent of both the parties; (3)
The Central Record-keeping Agency shall
execute an Undertaking-cum-Indemnity Bond and Bank guarantee in favour of the
State. (1)
The appointment of the Central Record-keeping
Agency may be terminated at any time by the Appointing Authority before the
expiry of the tenure of appointment stipulated in rule 5 on the ground of any breach
of obligations or terms of Agreement or financial irregularity or for any other
bona fide and sufficient reason. (2)
The decision to terminate the appointment
under sub-rule (1) shall be made after the Central Record-keeping Agency has
been given one month's notice specifying the details of grounds for such
termination. (3)
If the ground, on which the Appointing
Authority has decided to terminate the appointment, is such that it has also
caused loss of revenue to the State, the Central Record-keeping Agency shall be
bound to pay the entire amount of revenue loss, in addition to such amount of
penalty as may be imposed by the Appointing Authority. (4)
On termination of appointment under this
Rule, the Central Record-keeping Agency shall transfer all the data generated
during the period of appointment to the Government. After the termination of
the appointment, the Central Record-keeping Agency, shall not use or cause to
be used the data generated during the period of appointment for its business or
any other purpose. (1)
The application for renewal of appointment of
the Central Record-keeping Agency shall be submitted before the Appointing
Authority at least three months before the date of expiry of the terms of
appointment. (2)
The Appointing Authority, before taking any
decision on the application, may call for any information or record from the
concerned offices or Central Record-keeping Agency or Authorized Collection
Centre or any other person or institution or authority. (3)
The Appointing Authority, if satisfied about
propriety and justification of the services of the CRA, may renew the terms of
appointment. (4)
If the Appointing Authority decides to renew
the appointment, a fresh Agreement in form as prescribed by the Department and
fresh Undertaking-cum-Indemnity Bond, shall be executed by the Central
Record-keeping Agency. (5)
The Appointing Authority may, for reasons to
be recorded in writing, refuse the renewal of appointment. The Central Record-keeping Agency
shall be responsible for. - (a)
Providing software infrastructure, in
consultation with the Appointing Authority, (including its connectivity with
the main server), in specified districts or places such as the offices of
Sub-Registrar/District Sub-Registrar, Authorized Collection Centre and at such
places in the State as may be specified, from time to time, by the Appointing
Authority ; (b)
Providing suitable & adequate training
for operation and the use of the system to the personnel of the Department, as
may be specified from time to time by appointing authority; (c)
Selecting Authorized Collection Centre for
collection of stamp duty and issuing e-Stamp certificate. ` (d)
Coordinating between the Central Server of
Central Record-keeping Agency, the Authorized Collection Centre and the offices
of the Sub-Registrar, District Sub-Registrar or any other office or place in
the State, as may be specified, from time to time, by the Appointing Authority; (e)
Providing data related to all details of each
e-Stamp certificate issued at an interval of half an hour to the data base of
department by the method of synchronization; (f)
Providing any data related to e-Stamp
certificate whenever required by the department; (g)
Collecting stamp duty, registration fee and
other fee etc and remitting it to the prescribed Head of Account of the State
in accordance with these rules, and (h)
Preparing and providing various reports as
required under these rules and as directed by the Appointing Authority, from
time to time. (1)
The Central Record-keeping Agency, in
consultation with the Appointing Authority, shall design and use such software,
with the following minimum details on each e-Stamp certificate and shall comply
with such other requirements as may be directed by the Appointing Authority
namely:- (a)
Distinguished serial number or Unique
Identification number of the e-Stamp certificate so that, it is not repeated on
any other e-Stamp certificate during the life time of the e-Stamping system; (b)
Date and time of issue of the e-Stamp
certificate; (c)
Amount of stamp duty, registration fee and
other fee/charges paid through the e-Stamp certificate, in words and figures; (d)
Name and Father's/Husband Name of the person
for whom the e-Stamp certificate is issued; (e)
Brief description of the instrument on which
stamp duty is intended to be paid. (f)
User Id of the official issuing the e-Stamp
certificate; (g)
Code and name of location of the e-Stamp
certificate issuing branch of the Central Record-keeping Agency or Authorized
Collection Centre; (h)
Any other distinguishing mark of the e-Stamp
certificate e.g. bar code or security code; (i)
Space for signature and seal of the e-Stamp
certificate issuing officer or authorized signatory of the Central
Record-keeping Agency; (j)
Providing facilities to the Registering
officers, District Registrar, or any other officer, authorized in this behalf
by the chief controlling Revenue Authority to disable or lock the e-Stamp
certificate, to prevent the repeated use of any e-Stamp certificate; (k)
Providing user-id and passwords to the
designated or authorized officials of the Department to search and view any
e-Stamp certificate and to access Management Information System and Decision
Support System Reports; (l)
Availability of details of the issued e-Stamp
certificate on the e-Stamping server maintained by the Central Record-keeping
Agency; (2) Software shall be upgraded to latest version after the approval of
appointing authority. CHAPTER III AUTHORIZED COLLECTION CENTRE The Central Record-keeping Agency
shall appoint Authorized Collection Centres with the prior approval of the
Appointing Authority to act as an intermediary between the Central Record-keeping
Agency and the fee payee for collection of fees and for issuing e-Stamp
certificate. Any Scheduled Bank or Financial
Institution controlled by the Central or State Government or Post office or
such other agencies as approved by the Appointing Authority shall be eligible
for appointment as Authorized Collection Centre. All the offices or branches of the
Central Record-keeping Agency or Authorized Collection Centre, shall be
entitled to collect the amount of fees from the fees payee of any particular
area as may be specified by the Appointing Authority, from time to time. The Central Record-keeping Agency
shall charge a commission for collecting Stamp duty, Registration fee &
other fee from the Department as per the terms and condition of the Agreement. The bill related to payment of
commission shall be submitted every quarter for each financial year with the
verification certificate of a Chartered Accountant who should be a holder of
certificate of practice issued under the Chartered Accountants Regulation,
1988. An office/ACC wise Collection report, verified by respective registering
officer, shall be submitted with the bill related to payment of the commission. The Department after receiving the
bill shall reconcile the deposit amount with online Government Receipt portal
of Finance Department and after that necessary payment shall be made. The Authorized Collection Centre's
shall be adequately equipped with the required computer systems, printers,
internet connectivity, electricity with uninterrupted power backup facilities
and other related infrastructure which are necessary to implement the
e-Stamping system as specified by the Central Record-keeping Agency, from time
to time, in consultation with the Appointing Authority. The cost of equipments, internet
connectivity, electricity including power backup and infrastructure shall be
borne by the Central Record-keeping Agency. The Appointing Authority may, at any
time, for reasons to be recorded in writing, direct the Central Record-keeping
Agency to terminate the engagement of any Authorised Collection Centre and upon
such direction, the Central Record-keeping Agency shall terminate the
engagement of such Authorised Collection Centre and upon such termination it
shall cease to function any more, for all purposes of these rules. CHAPTER IV REMITTANCE OF THE STAMP DUTY AND OTHER
FEES TO STATE GOVERNMENT ACCOUNT (1)
The Central Record-keeping Agency shall be
duty bound to remit to the State Government the consolidated amount of fees
collected by its offices or branches and by its Authorised Collection Centre's
to the Head of Account/Pooling Account of the State Government as may be
notified by the Appointing Authority, in the manner mentioned hereunder,
namely: - (a)
In case the fee is collected by way of cash
or Real Time Gross Settlement (RTGS) or National Electronic Fund Transfer (
NEFT) or Electronic Clearance System or any- other mode of Electronic Transfer
of Funds, the Central Record-keeping Agency shall remit the consolidated amount
of fees to the notified Head of Account/Pooling Account of the State Government
not later than the closing of the next working day (T+1), after the day of
realization of the Cheque/Demand Draft. (b)
In case the stamp duty is collected by way of
Pay Order or Demand Draft, the Central Record-keeping Agency shall remit the
consolidated amount of fee to the notified Head of Account/Pooling Account of
the State Government on next working day (T+1), after the day of such
collection of the amount of fees. (2)
The method of remittance of the fees by the
Central Record-keeping Agency to the notified Head of Account/Pooling Account
of the State Government shall be through Electronic Clearing System, Challan or
otherwise as may be directed by the Appointing Authority, from time to time. (3)
The remittances referred to, in this rule
shall be made to the Pooling Account of the Bank authorised by the State
Government and the Central Record-keeping Agency shall maintain the daily
account of such remittances in the Register in Form 1. CHAPTER V PROCEDURE FOR ISSUE OF E-STAMP
CERTIFICATE Any person paying fee may approach any
of the Central Record-keeping Agency or the Authorised Collection Centre or
through online method on the website of Central Record-keeping Agency and
furnish the requisite details in Form 2 along with the requisite amount, for
getting the e-Stamp certificate. (1)
The payment for purchase of e-Stamp
certificate may be made by means of cash, pay order, demand draft, Electronic
Clearing System, Real Time Gross Settlement (RTGS) or National Electronic Funds
Transfer (NEFT) or by any other mode of transferring funds as authorised by the
Appointing Authority. (2)
The Authorised Collection Centre shall issue
e-Stamp certificate i n Form-4 for the amount received through any of the modes
of payments mentioned in sub-rule (1). (3)
The Authorised Collection Centre or Central
Record-keeping Agency shall keep a daily account of e-Stamp certificates
issued, in a Register to be maintained by them in Form 3. (1)
The authorised official of the Central
Record-keeping Agency or the Authorised Collection Centre shall, on the payment
made under rule 18, enter in Form 2, the requisite information and details as
provided by the applicant in the computer system, get the correctness of such
details verified by the applicant, take his signature on such Form as proof of
verification, download the e-Stamp certificate in the format as in Form 4 and
take out its print, sign with permanent black ink with date and affix his official
seal on the print-out and issue the e-Stamp certificate to the applicant. (2)
The ink to be used in the e-Stamp certificate
printer must be non-washable permanent black. (1)
The signature and seal showing name and
designation of the issuing officer and name and address of the branch of the
Central Record-keeping Agency or the Authorised Collection Centre shall be made
in permanent non-washable black ink. (2)
The e-Stamp certificate shall be printed with
specifications and appropriate margin as may be determined by the Appointing
Authority. (3)
The Central Record-keeping Agency or the
Authorised Collection Centre shall ensure that the person who has been
authorised to issue e-Stamp certificate, is a regular full time employee of the
Central Record-keeping Agency or the Authorised Collection Centre, having
suitable credentials. (1)
The details of the e- stamp certificate
issued shall be made available on the e-Stamping server maintained by the
Central Record-keeping Agency and shall be accessible to any person authorised
by the Appointing Authority in this behalf, including the Registering Officers
holding a valid user-id and password which shall be provided by the Central
Record-keeping Agency. (2)
The details of the e-Stamp Certificate for
unregisterable instruments shall be maintained separately in the system and a
direct "exception reporting" by the e-Stamp central server to the
Inspector General of Registration shall be made on daily basis without any
manual intervention whereas such reported database shall be preserved in their
respective local servers for retrieval, verification and disablement as and
when required to be made under Rule-24. (1)
Every instrument written upon paper stamped
with an e-Stamp certificate shall be written in such manner that the e-Stamp
certificate may appear on the face of the instrument, and a portion of the
instrument written below the "e-Stamp certificate", so that the e-
stamp certificate cannot be used for, or applied to, any other instrument. (2)
No second instrument chargeable with duty
shall be written upon using the e-Stamp certificate, upon which an instrument
chargeable with duty has already been written. (3)
Every instrument written in contravention of
sub-rules (1) and (2) shall be deemed to be unstamped. (1)
The Secretary of the Department, Inspector
General of Registration, Deputy Inspector General of Registration, Assistant
Inspector General of Registration, All the Registering Officers, District
Registrar or any other officer authorized by the Appointing Authority will have
an access to the Central Server through Internet so that they shall verify the
details of the e-Stamp certificate issued/used in an unregisterable or
registerable instrument by entering its distinguishing unique identification
number in the computer system by accessing the relevant website of the Central
Record-keeping Agency by using the user id and password provided by the Central
Record-keeping Agency and verify the details of the certificate with the
details displayed on such computer system. (2)
All registering officers shall ensure locking
of unique identification number of e-Stamp certificate used in the registration
office. (1)
Whereas, at the end of the office hours on
every working day, the dedicated counter of the Central Record-keeping Agency
or the Authorised Collection Centre will provide all the details of e-Stamp
certificate in hard copy form, to the Registering Officer. The Registering
Officer shall ensure that all the e-Stamp used in their office have been
properly locked & marked on the hard copy provided which will be preserved
as office record. (2)
Database Server of Central Record-keeping
Agency will be integrated with the Database Server of the Department. After
said integration, if it appears to Chief Controlling Revenue Authority (CCRA)
that computer system generated process of locking the unique identification
number of e-Stamp certificate is fully secure then order will be given for the
computer system generated process of locking the unique identification number
of e-Stamp certificate after terminating the aforesaid process. CHAPTER VI CORRECTION, CANCELLATION OF E-STAMP
CERTIFICATE AND REFUND OF THE AMOUNT (1)
Central Record-keeping Agency may on
application made in Form-5 with the period prescribed below, and if the
designated counter of Central Record-keeping Agency is satisfied as to the
facts, reissue the e-Stamp certificate in the case here in after mentioned.- (a)
If the issued e-Stamp certificate is
inadvertently and un-designedly spoiled, obliterated or any printing error or
any other means rendered unfit or the purpose intended before any instruments
written thereon is executed by any person; (b)
If the e-Stamp certificate on any document
which is written out wholly or in part but which is not signed or executed by
any party. (2)
The designated counter of Central
Record-keeping Agency after receiving the application along with Form-5, will
verify and investigate with the applicant's details furnished in earlier
application, based on the finding of the verification the agency will issue
another e-Stamp certificate, having reference of the old e-Stamp certificate.
Both the certificate has to be produced at the time of Registry for locking
purpose and the designated counter of Central Record-keeping Agency will inform
all the related stake holders through MIS on the same day. (3)
All the generated logs related with every
application will also be put on hold. The designated counter of Central
Record-keeping Agency can charge the cost for issuing the new e-Stamp
certificate from the applicant, as fixed by the Chief Controlling Revenue
Authority (CCRA). Provided that, unless the application
along with Form-5 is submitted to the designated counter of Central
Record-keeping Agency from where the original e-Stamp certificate has been
issued, until the time the amount against the original e-Stamp certificate has
not been transferred to the Account of Government of Bihar. After the amount is
transferred to the Account of Government of Bihar, the correction can be done
in the e-Stamp certificate by the Central Record-keeping Agency on the basis of
a verification report from the concerned District Sub-Registrar. (1)
The procedure for refund prescribed under the
Indian Stamp Act, 1899 & the Bihar Stamp Rules, 1954, as amended shall
apply mutatis mutandis with such modifications as are necessary. (2)
An application for refund of 'spoiled' or
'misused' or 'not required' e-Stamp certificate shall be made in the Form-6
prescribed along with the e-Stamp certificate to the Collector within one Year
from the date of purchase of the e-Stamp certificate. After one year from the
date of issue of the e-Stamp certificate, No refund shall be given. Provided that, in the case e-Stamp is
issued before the notification of this rule, the application for refund may be
made before the collector within six month from the date this rule comes into
force, after that no application shall be accepted for refund. (3)
On verification of e-Stamp from the Central
Record-keeping Agency and related Registry Office and consolidated challan from
the related treasury, the Collector shall cancel and lock the verified e-Stamp
certificate and endorse "CANCELLED" on the original e-Stamp
certificate with his signature and seal. Central Record-keeping Agency shall verify
the deposted account costumer-wise through the consolidated challan. (4)
The Collector shall maintain a record of such
cancelled e-Stamp certificate in his office. (5)
On being satisfied from the verification
reports under sub rule-3, if it is established that the applicant has deposited
the amount of Stamp duty and Registration fee as indicated in the application
and the amount has not been utilized for execution of any document, the amount
shall be refunded separately for each head after deducting 10% of the deposited
amount subject to a minimum of Rs. 200/- (Rupees two hundred) and a maximum of
Rs. 5000/- (Rupees five thousand). (6)
After the issue of sanction order by the
Collector of concerned district for the refund of amount deposited by the
e-Stamping, the Drawing & Disbursing Officer of the concerned registration
office shall refund the amount in accordance with sub-rule (5) of Rule-28 after
drawing the amount. CHAPTER VII INSPECTIONS, AUDIT AND APPRAISAL OF THE
PERFORMANCE OF THE SYSTEM (1)
Any officer of the Department authorized in
this behalf and any private or public sector technical-cum-audit expert or
agency duly authorized by the Appointing Authority in this behalf may inspect
all or any of the branches or offices of the Central Record Keeping Agency and
Authorised Collection Centre located within its jurisdiction as in the
"Schedule of Inspections'' placed in From-7. (2)
The Appointing Authority may, at any time,
suo motu or on receipt of a complaint, direct any official of the Department to
inspect any branch or office of the Central Record-keeping Agency or Authorised
Collection Centre and to submit report, besides the regular inspections
mentioned in sub-rule(1). (3)
The Accountant General, Bihar may also
conduct annual or Special audit of the receipts and remittances made by the
Central Record-keeping Agency. During inspection, the Inspecting
officer or the expert or agency may require the Officer in-charge of the branch
or offices of the Central Record-keeping Agency or the Authorised Collection
Centre to provide any information on soft or hard copy of any electronic or
digital record with regard to the collection and remittance of stamp duty
relating to any period and the concerned Central Record-keeping Agency or
Authorised Collection Centre, as the case may be, shall be bound to provide
such information. The Inspecting officer shall within
one week and the technical-cum-audit expert or agency shall, within two weeks
from the date of inspection, submit his or its inspection report to the
Appointing Authority or Chief Controlling Revenue Authority. The Chief Controlling Revenue
Authority or the Appointing Authority may, on receipt of such inspection
report, take appropriate action including imposition of penalty in accordance
with Chapter-VIII of the rule or termination of appointment of Central
Record-keeping Agency or the Authorised Collection Centre if circumstances so
warranted, after giving it a reasonable opportunity of being heard. CHAPTER VIII PENALTY FOR OMISSIONS AND VIOLATIONS In case the Central Record-keeping
Agency fails to remit the amount of stamp duty Collected within the period as
stipulated in rule 17, it shall be liable, as per the terms of the Agreement
executed between the Appointing Authority and the Central Record-keeping
Agency, to pay, along with the collected amount of stamp duty, and interest
calculated on the amount of stamp duty so collected. If any act, omission, irregularity or
violation on the part of the Central Record-keeping Agency or any of its
Authorized Collection Centers has resulted in loss of revenue to the
Government, the Central Record-keeping Agency shall indemnify such amount of loss
of revenue along with interest calculated at the rate of one and half percent
per month and penalty not exceeding twice the loss of revenue to the
Government. In case, the Central Record-keeping
Agency does not pay the amount due to the Government and the penalty imposed by
the Appointing Authority under these Rules, such amount may be recovered from
the arrear of the commission. In case of any dispute on any issue,
the decision of the Appointing Authority shall be final and binding and the
place for resolving such disputes shall be at the place where the office of the
Appointing Authority situates and function. CHAPTER IX MANAGEMENT INFORMATION SYSTEM (MIS) OR
DECISION SUPPORT SYSTEM (DSS) (1)
The Central Record-keeping Agency shall have
to furnish the following information reports to the Chief Controlling Revenue
Authority, Appointing Authority or to any other officers specified in this
behalf namely: - (a)
tracking of all computer system based actions
performed by users of branches or offices of the Central Record-keeping Agency
and the Authorised Collection Centre pertaining to any specified day or period; (b)
total collection report of all branches or
offices of the Central Record-keeping Agency and the Authorised Collection
Centre pertaining to any specified day or period; (c)
report of disabled (locked) e-Stamp
certificate relating to all the registration offices of the state or such
places or districts of the State where this e-Stamp system is in force,
pertaining to any specified day or period; (d)
the details of the remittances made by the
Central Record-keeping Agency in the notified Head of Account, which are
required to be reported daily, weekly, fortnightly and monthly, or for any
required period, individual centre wise, District wise and State wise; (e)
report of cancelled e-Stamp certificates
relating to any period of all the districts; (f)
any other report or information as may be
required by the Appointing Authority or the Chief Controlling Revenue
Authority, from time to time. (2)
All reports mentioned in sub-rule (1) shall
be digitally singed and it should be submitted by the Central Record-keeping
Agency to the official designated by the department through email. (3)
The Central Record-keeping Agency &
Authorized Collection Centre will submit the report to every Registering
Officer on daily basis and if any variation or irregularities appears then it
will be reported immediately to the higher authority of the department. The Chief Controlling Revenue
Authority shall issue necessary guidelines or executive instructions, from time
to time, not inconsistent with these rules, for the proper implementation of
the e-Stamping system.BIHAR STAMP (PAYMENT OF DUTY
BY MEANS OF E-STAMPING) RULES, 2020
PREAMBLE