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 E-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 e- Challan)
Rules, 2018. (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 through e-challan, 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
within one year from the date of deposit of stamp duty. (2)
The legible and self attested
three photocopies of the depositor's copy of the e-Challan shall be enclosed
along with the application by the depositor. (3)
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. On the basis of the
application filed under Rule-2, the Collector shall obtain verification reports
as follows: --- (1)
in Form-B, prescribed in this
Rule, from the concerned branch of the Bank, where the amount was deposited. (2)
in Form-C, prescribed in this
Rule, from the concerned Treasury Officer, and (3)
as soon as the treasury officer
receives request of collector for verification, it will be his duty to
immediately lock the related GRN of the e-challan. (4)
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
e-Challan against which the application has claimed for refund has not been
utilized in registration of any document. (1)
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 e-Challan as indicated in the application
and the amount has not been utilized for registration, the rest 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). (2)
After the issue of sanction order
by the Collector of concerned district for the refund of amount deposited by
the e-Challan, the Drawing & Disbursing Officer of the concerned
registration office shall refund the amount in accordance with sub-rule (1) of
rule-04 after drawing the amount. BIHAR STAMP (REFUND OF AMOUNT OF
NON-JUDICIAL STAMP DUTY DEPOSITED BY E-CHALLAN) RULES, 2018
PREAMBLE