In exercise of the powers
conferred by Section-75 and Section-76 of the Indian Stamp Act, 1899, the
Governor of Bihar is pleased to frame the following rules to regulate the
procedure of refund of amount of stamp duty deposited through Bank Challan as
Non-Judicial Stamp under Section-49 and 50 of the Indian Stamp Act, 1899:-- (1)
This Rule shall be called the
Bihar Stamp (Refund of Amount of Non-Judicial Stamp Duty Deposited by Bank
Challan) Rules, 2008. (2)
It shall extend to the whole of
the State of Bihar. (3)
It shall come into force at once. (1)
The application for refund of
stamp duty deposited in the Bank, which has not been or could not be utilized
by the depositor or the parties, shall be filed in three copies in Form-A
prescribed in this Rule, before the Collector of the district in whose
jurisdiction the bank is located and where such amount has been deposited. (2)
The legible and self attested
three photocopies of the depositor's copy of the Bank Challan shall be enclosed
along with the application by the depositor. (3)
The application for refund shall
be filed before the Collector under sub-rule (1) and (2) within six months from
the date of deposit of the amount of stamp duty by Bank Challan. (4)
After expiry of six months the
application shall be filed before the Divisional Commissioner of the area but
within one year from the date of deposit of amount in the Bank. (5)
After one year from the date of
deposit of the amount the application for refund shall not be accepted in any
case. Provided that in the cases
of amount deposited before the notification of this Rule, the application for
refund may be made before the Collector within six months from the date of
publication of this Notification in Official Gazette. After expiry of six months
from the date of publication of these rules no application shall be accepted
for refund of stamp duty deposited prior to the publication of this rule. (1)
On the basis of the application
filed under Rule-2, the Collector or the Commissioner, whichever the case may
be, shall obtain verification reports as follows:-- (i)
in Form-B, prescribed in this
Rule, from the concerned branch of the Bank, where the amount was deposited. (ii)
in Form-C, prescribed in this
Rule, from the concerned Treasury Officer, and (iii)
in Form-D, prescribed in this
Rule, from the concerned Sub-Registrar and District-Sub-Registrar where the
instrument was intended to be registered that the amount deposited by the Bank
Challan against which the application has claimed for refund has not been
utilized in registration of any document. On being satisfied from
the verification reports under rule-3, if it is established that the applicant
has deposited the amount of stamp duty by Bank Challan as indicated in the
application and the amount has not been utilized for registration, the amount
shall be refunded 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). PREAMBLE