[14th
March 2024] In exercise of the
powers conferred by sections 10, 74 and 75 of the Indian Stamp Act, 1899 (Act
No. 2 of 1899) as in force in the State of Goa and all other powers enabling it
in this behalf, the Government of Goa hereby makes the following rules so as to
further amend the Goa e-Stamp Rules, 2022, namely:- (1)
These rules may be
called the Goa e-Stamp (Amendment) Rules, 2024. (2)
They shall come
into force on the date of their publication in the Official Gazette. In rule 9 of the
Goa e-Stamp Rules, 2022 (hereinafter referred to as the "principal
Rules"),- (i)
in sub-rule (1),
for the figures "0.65", the figure "1" shall be
substituted; (ii)
in sub-rule (1),
the following explanation shall be inserted, namely:- "Explanation:
The Central Record Keeping Agency shall retain commission or discount of 0.50%
and remit 0.50% to the Authorised Collection Centre every fortnightly." In rule 11 of the
principal Rules, for the words "between the Central Record Keeping Agency
and the Authorised Collection Centers at their own level as per their agreed
terms" the words "by the Government" shall be substituted. For rule 15 of the
principal Rules, the following rule shall be substituted, namely:- "15. Stationery charges for issuing e-Stamp
certificate.- The Authorised
Collection Center shall charge a fee of Rs. 15/- each, for stationery, etc.,
from the purchaser of e-Stamp Certificate.". For Form-1 appended
to the principal Rules, the following form shall be substituted, namely:- FORM-1 (See
rule 5(1)) AGREEMENT This Agreement is
made on this __________ day of _____________ Between the Governor of Goa
(hereinafter referred to as the First Party of the First Part and (Name of
Central Record Keeping Agency) having its registered office at (address) and
represented in this act by its (designation), Mr/Mrs/Ms. __________, by virtue
of __________ dated _________, which (hereinafter referred to as the
"Second Party") which expression shall include its successors,
assignees and administrators of the Other Part. Whereas, the
Government of India, Ministry of Finance, Department of Economic Affairs
appointed Industrial Finance Corporation of India Ltd. (IFCI) as consultant to
suggest alternative methods of Collection of Stamp Duty; And Whereas, the
IFCI, after due bidding process, has selected and authorised the Second Party
herein to act as Central Record Keeping Agency for the Computerization of Stamp
duty administration system; And Whereas, the
First Party has decided to appoint/authorize the Second Party for the
Computerized Stamp Duty Administration System (C-SDAS) on _________ basis for
the period of __________ months in the State of Goa to denote the payment of
stamp duty to the Government of Goa and issuing the e-Stamp Certificates
through its own branches or offices and through the Authorised Collection
Centers (hereinafter called as ACCs) against a payment of commission or
discount @ 1.00 percent of the amount of stamp duty so collected through
e-Stamping mechanism; And Whereas, the
Second Party has agreed to work as a Central Record Keeping Agency within the
State of Goa and to develop a system for the collection of stamp duty on behalf
of the Government of Goa from ultimate purchaser of e-Stamp Certificate. And Whereas, the
parties hereto have decided to reduce the terms and conditions of their
Agreement into writing. Now, Therefore, the
parties hereto execute this Agreement on the following terms and conditions: (1)
Appointment of
Second Party.- 1.1 The First Party hereby appoints the Second Party as its
authorized Central Record Keeping Agency (CRA) to undertake the following
activities: (i)
That the Second
Party agrees to create need based software infrastructure, in consultation with
the First Party, including its connectivity with the main server, in the
offices of the Inspector General of Registration, the District Registrars, the
Sub-Registrars, the Sub Treasury Offices, the Director of Accounts and the
Authorised Collection Centers, and at other designated places or offices in the
State, as specified by the First Party;” (ii)
That the Second
Party shall develop a system which will permit the payment of Stamp duty by the
client/ultimate user either on its own through Internet or, with prior approval
of the State, through Approved Intermediaries hereinafter called Authorised Collection
Centers. (iii)
That the Second
Party shall facilitate in selection of Authorised Collection Centre for
collection of stamp duty and issuing e-Stamp Certificate duly approved by the
First Party; (iv)
That the Second
Party shall act as a co-ordinator between the Central Server, Authorised
Collection Centers (hereinafter referred as ACCs) and the offices of the
Inspector General of Registration, the District Registrars, the Sub-Registrars,
the Sub Treasury Offices, the Director of Accounts or any other office or place
in the State, as specified by the First Party; (v)
That the Second
Party shall collect stamp duty on behalf of First Party and generate e-Stamp
Certificates through the computer system; (vi)
That the Second
Party shall be bound to remit the consolidated amount of stamp duty collected
by its branches or by its Authorised Collection Centers to relevant Head of
Account of the State Government, in accordance with the Goa e-Stamp Rules, 2022
(hereinafter called the Rules); (vii)
That the Second
Party shall retain 0.50% of the amount of stamp duty collected through
e-Stamping mechanism and shall pay the commission or discount of 0.50% to the
Authorised Collection Centers every fortnightly. 1.2 That the terms and conditions of this Agreement
may be altered or supplemented by the Parties depending upon the circumstances
which may warrant any such change for the smooth operations of the stamp duty
payments or collections and the exigencies of business, in consultation with
each other. (2)
Territory.- That
the territory covered under this Agreement shall be in the entire State of Goa
for a period of _________. (3)
Appointment of
Approved Agencies/Authorised Collection Centres (ACCs).- 3.1 Any Nationalized Bank or the Scheduled Bank
controlled by the Reserve Bank of India or the Financial Institutions or
Undertaking controlled by Central or State Government or Post Offices or
offices or branches of the Second Party or Licensed Stamp Vendors or such other
Agencies or persons as approved by the First Party shall be eligible for
appointment as Authorized Collection Centres. 3.2 The Second Party shall not change the location
or increase the number of ACCs without prior written permission of the First
Party. 3.3 The First Party shall have the power to inspect
the relevant records of the Second Party or its ACCs without assigning any
notice. 3.4 All the offices of Second Party in the State of
Goa on need base shall also do the collection of stamp duty for which no
separate approval shall be necessary from the Government. The First Party may
direct the Second Party to operate offices to do the collection of stamp duty
in areas within the territory which are not covered by any approved Authorised
Collection Centers. 3.5 The Authorised Collection Centers shall be equipped
with the required computer systems, printers, internet connectivity and other
related infrastructure which are necessary to implement the e-Stamping system
as specified by the Second Party in consultation with the First Party. The
configuration of the computer system and connectivity shall meet the
specifications of the Second Party and which may be subject to change with
prior intimation to the First Party. 3.6 The cost of providing equipment and
infrastructure referred hereinabove shall be borne by the concerned Authorised
Collection Centers. 3.7 All the branches of Second Party and Authorized
Collection Centers shall access the main server through internet by using a
distinguished identification code and a confidential password allotted by
Second Party. The password shall be kept strictly confidential and the
concerned Authorized Collection Centers shall change it immediately after its
allotment to maintain the confidentiality. 3.8 The ACCs will enter the requisite information
and details in the system and download a e-Stamp Certificate with the Unique
Identification Number (UIN), which shall be attached to the document. The
details of the stamp certificate shall be available on the e-Stamping Server
(e-SS). (4)
Fees.- 4.1 That the Second Party shall not charge
commission or discount exceeding the agreed rate of 1.00 percent of the amount
of stamp duty collected through e-Stamping mechanism out of which 0.50% of the
commission shall be shared with the Authorised Collection Centers. The said
commission shall be inclusive of taxes, if any, and shall be the net commission
receivable by the second party. The Second Party shall deduct such commission
from the collected amount of stamp duty and shall remit the balance amount into
the State Government Account. 4.2 That the Authorized Collection Centers shall
charge a fee of Rs. 15/- each for stationery. etc., from the purchaser of
e-Stamp Certificate. (5)
Mode of payment to
the State Government.- 5.1 That the Second Party shall be bound to remit
the consolidated amount of stamp duty collected by its branches or by its
Authorised Collection Centers to relevant Head of Account of the First Party,
"0030-Stamps and Registration; 02-Stamps-Non
Judicial; 102-Sale of Stamps; 01-Sale of Stamps" or any other notified
Head of Account in the manner prescribed hereunder:- (a)
the Second Party
shall remit the consolidated amount of stamp duty, so collected through
e-Stamping system, to the aforesaid Head of Account, after deducting the agreed
commission or discount, not later than the closure of the business hours of the
next working day from the date of such collection. If the following day of T +
I is a holiday, the stamp duty amount shall be remitted on next working day
after holiday; (b)
the method of
remittance of the amount of stamp duty by the Second Party to the Head of
Account of the First Party shall be through Electronic Clearing System (ECS) or
online Banking Fund Transfer or Challan or otherwise, as may be directed in
writing by the First Party; and (c)
the remittances
referred to in this rule shall be made to the Government Treasury or the
Authorised Bank(s) and the Second Party shall maintain the daily account of
such remittances. 5.2 That the cut off time for the stamp duty
collected shall be till 12.00 midnight of the transaction date. 6.1 The office of the Sub-Registrar and the
Inspector General of Registration and such other persons as the State may
authorize, shall have an access to the server through internet server. Proper
internet connectivity shall be set up by such offices. 6.2 The Registering Officer before registering any
instrument shall verify the correctness or authenticity of the e-Stamp
Certificate by accessing the relevant website of the Second Party and entering
the Unique Identification Number (UIN) or with the help of using the Bar Code
Scanner. The Registering Officer, after such verification, shall further
proceed to register the document and after registering the document shall lock
the said e-Stamp Certificate by using the code and password provided by the
Second Party to prevent re-use of such e-Stamp Certificate. The First Party
shall provide necessary hardware and infrastructure at the offices of the
Inspector General of Registration, the District Registrars, the Sub-Registrars,
the Sub-Treasury Offices, the Director of Accounts and such other offices as
authorised in this behalf, which would include a Personal Computer, Printer,
Bar Code Scanner, Internet Connection as required for implementing the
e-stamping system. The configuration of the computer system and connectivity
shall meet the specifications of Second Party and which may be subject to
change with prior intimation to the First Party. 8.1 The terms and conditions of this agreement may
be altered or supplemented by the Parties depending upon the circumstances
which may warrant any such change for the smooth operations of the stamp duty
payments or collections. 8.2 The Second Party shall ensure that service of
Computerized Stamp Duty Administration System (C-SDAS), shall be operational
and accessible to any person during banking hours from Monday to Saturday
(excluding Public and Bank Holiday). 8.3 The Second Party shall ensure that the system
shall have the logging capacity for at least four hundred users at a time. 8.4 The Second Party shall not provide, transfer or
share any hardware, software and any other technology or details or any data
with respect to the e-Stamping project undertaken by it in the State to anybody
without written permission of the First Party, except the duly appointed ACCs.
That the Second Party shall be liable to compensate any loss caused to the
First Party due to violations of any terms and conditions of this Agreement or
any of the provisions of the rules. 8.5 The Second Party shall prepare and provide such
reports, as may be desired by the First Party from time to time. Training of the
Personnel at the Registrars Offices and Departments of the State.- 9.1 The Second Party shall provide suitable and
adequate training for operation and the use of the system to the manpower and
the personnel of the departments as nominated by the First Party. 9.2 The training provided at the premises of the
First Party by Second Party shall be free of cost for the first time to the
candidates suggested by the First Party, which may be upto ten or such other
mutually agreed greater number of officials. 9.3 The Second Party may assume that the trainees
have the required skills and knowledge pre-requisites to follow the training on
the Application. 9.4 The training for operation and the use of the
system, to the identified manpower or personnels of the Department shall be
provided by the Second Party at the place/ /premises decided by the First
Party. The Second Party shall be responsible for arranging and providing all
the necessary facilities and equipments at the designated premises for
conducting the training at their own cost. 9.5 That at periodic intervals to be mutually
decided by the parties, the refresher courses on any up-gradation, modification
to the system shall be provided by the Second Party. 10.1 The term of appointment of the Second Party
shall be valid for ..................... or as may be decided by the First Party.
The period of ..................... shall be effective from the date of
execution of this Agreement. 10.2 The appointment of Second Party may be renewed
by the First Party. The application for renewal of appointment shall be made to
the First Party by Second Party within a period of two months before the expiry
of the running term of appointment. 10.3 The First Party or Appointing Authority before
making inquiry or taking decision on the application for renewal may call for
any information or record from the concerned offices of Second Party or
Authorised Collection Centre for the purpose of renewal of appointment. 10.4 The First Party, if satisfied may renew the
appointment on a fresh Agreement and on an Undertaking-cum-Indemnity Bond. 11.1 The appointment of the Second Party shall be
terminated by the First Party before the stipulated period, on the ground(s) of
any breach of any of the obligations or terms of Agreement or provisions of the
Goa e-Stamp Rules, 2022 or financial irregularity or for any other sufficient
reason, as the case may be. 11.2 The appointment shall not be terminated until,- (a)
The Second Party
has been given one months notice specifying the grounds for such termination;
and (b)
The Second Party
has been given a reasonable opportunity of being heard. 11.3 On termination of appointment under this rule,
the Second Party shall transfer all the data generated during the period of
appointment to the First Party. After the termination of the appointment of the
Second Party, it shall not use or cause to be used the data generated during
the period of appointment for its business or any other purpose whatsoever. Change of Central
Record Keeping Agency.- After the expiry of the initial or renewed term of
appointment or on termination of this Agreement as per the terms and conditions
stipulated herein, the First party will be at liberty to avail the
services/facilities of e-stamping for part or whole of the State of Goa by
appointing any other agency of its choice and the Second Party shall not raise
any objection for such appointment. 13.1 Notwithstanding anything contained in this
Agreement, neither Party shall be responsible for the failure or delay in
performing the obligations hereunder arising from any cause beyond the
reasonable control, including acts of God, acts of civil or military authority,
fires, epidemics, wars, terrorist acts, riots, earthquakes, storms, typhoons,
floods and such other circumstances beyond the control of the Parties. In the
event of any delay, the time for the Second Party to perform their part shall
be extended for a period equal to the time lost by reason of such delay.
Further, if the contingency cannot be removed permanently or by extending the
period beyond two months, the Agreement, upon notice, served by the First
Party, the Second Party shall be relieved from the contractual obligations by
terminating the Agreement, except to the rights to which they may be entitled
to a settlement and final accounting. 13.2 Any order from a competent court either
temporarily or permanently preventing either Party from performing its
obligations/discharging its responsibilities. 13.3 Any other circumstances beyond the Control of
Second Party and which, in the absence of this clause, shall operate to
frustrate this Agreement. In Witness Whereof
the Parties hereto have hereunto set and subscribed their respective hands and
seal, the day and year herein above written. For and on behalf
of Governor of Goa through Revenue Department, Government of Goa For and on behalf
of ............... (Name of Central Record Keeping Agency) through
............... (Name and Designation) First Party Second
Party Witness:- Witness:- 1.
..............................1.............................. ............................................................ 2.
..............................2.............................. ............................................................ Place:
Porvorim-Bardez Goa. Dated: 6. Amendment to
Form 2 :- In Form 2 appended
to the principal Rules, for clause (ii), the following clause shall be substituted,
namely:- "(ii) the First Party hereby undertakes that
the Authorised Collection Centers shall not be appointed without the prior approval
of the Second Party."Goa
E-Stamp (Amendment) Rules, 2024