The following rules made by the Inspector General
of Registration for the State of Gujarat, in exercise of the powers conferred
upon him by clause (k) of sub-section (1) of section 69 of the Registration
Act, 1908(XVI of 1908) having been approved by the Government of Gujarat in
exercise of the powers conferred by sub-section (2) of section 69 of the said
Act, are hereby published for general information, namely:- (a) These rules may be called "the Gujarat E-payment of Registration
Fee and Refund Rules, 2020. (b) They shall come into force on the date of their publication in the
Official Gazette. (1) In these rules, unless the context otherwise requires,- (a) "Act" means the Registration Act, 1908 (XVI of 1908); (b) "CIN means the 'Challan Identification Number' issued through
e-payment system on receipt of payment form the customer by the participating
bank; (c) "Cyber Treasury" means the Government Treasury, as defined in
clause (23) of rules 2 of the Gujarat Treasury Rules, 2000, (d) "Cyber Treasury Portal" means a system used by the Cyber
Treasury for receiving and accounting of Government Revenue; (e) "District Registrar" means an officer appointed under section
6 of the Act; (f) "GTN" means a 'Government Transaction Number' generated
through the system of Cyber Treasury Portal on receipt of payment; (g) "e-Challan" means an e-Challan consisting of 'Government
Transaction Number (GTN) and 'Challan Identification Number (CIN)' of the bank,
disclosing successful payment of Registration Fee in Cyber Treasury, in the
name of cither of the executing or claiming party to the instrument in the
Forms specified in this behalf; (h) "Participating Banks" means banks authorized by the Finance
Department, Government of Gujarat for providing facility and services of making
government payment into the Cyber Treasury, and any bank recognized by the
Reserve Bank of India for not banking and NEFT; (i) "Registering officer" means an officer appointed under section
6 of the Act; (j) "Section" means section of the Act. (2) Words and expressions used but not defined herein shall have the same
meaning as are respectively assigned to them in the Registration Act, 1908 (XVI
of 1908) and the information Technology Act, 2000 (XXI of 2000). The required Registration Fee and the other charges
may be paid online in the Cyber Treasury Portal through Gujarat Administrative
Process of Registration, Valuation and Indexing (GARVI). (1) The Registration Fee payer shall obtain e-Challan by paying the required
Registration Fee and other charges to the Cyber Treasury through the
participating bank online. (2) An e-Challan obtained as above shall be used in respect of the
instruments which are registered or to be registered under the Act. (3) An e-Challan containing the 'Challan Identification Number (CIN)' issued
by the participating bank, the 'Government Transaction Number (GTN)' issued by
the Government Cyber Treasury and the reconciled data regarding the amount paid
relating to it together shall be treated as sole proof of payment of
Registration Fee and other charges. Explanation.- No e-Challan shall be treated as a valid
proof of payment, unless the details of instrument for which it applies, tally
overall with the details provided by the payer while making payment. (4) An e-Challan may be obtained prior to presentation of the instrument,
provided that the time limit specified in the Act shall be followed. (5) An e-Challan generated by the payer (either of the executing or claiming
party) shall be signed by him in token of its authentication. (6) The holder of the e-Challan mentioned in sub-rule (5) shall get it
defaced from the Registering Officer with whom the instrument is registered or
to be registered or from the District Registrar if related with the payment of
Registration Fee in accordance with the relevant provisions of the Act. (7) No e-Challan shall be treated as valid unless it is defaced by the
Registering Officer or any other officer authorized to do so, within a period
of four months from the date of obtaining it. (8) The Registering Officer or the District Registrar as the case may be, on
receiving the e-Challan shall deface it and attach the defaced e-Challan duly
signed by him, to the instrument: Provided that, as and when the defacement of the
e-Challan is done automatically by the Gujarat Administrative Process of
Registration, Valuation and Indexing (GARVI) system, an endorsement of
defacement would be sufficient. (9) The e-Challan as far as possible should be printed on the first page of
the instrument and if it is not possible to print on the first page then it
should be attached before the first page of the instrument. In case of multiple
e-Challans, either they may be printed serially date wise on the front pages or
similarly attached on the top of the instrument: Provided that, if the e-Stamping certificate is
used to pay the stamp duty, then in that case, it should be attached before
e-Stamping certificate: Provided further that, for any deficit fee, it
should be kept with the receipt generated through Gujarat Administrative
Process of Registration, Valuation and Indexing (GARVI) system by the
Sub-Registrar. (10) The defaced e-Challan or endorsement of defacement shall always be
treated as the part of instrument and in absence of it, the instrument shall
not be treated as duly paid with the Registration Fee. (1) The Registering Officer or as the case may be the District Registrar, on
receiving any e-Challan while performing his duties shall verify details of
payment of Registration Fee contained in the instrument with the details
available with the Cyber Treasury. (2) The Registering Officer or as the case may be, the District Registrar,
on being satisfied about genuineness of payment shall deface e-Challan and
annex it to the instrument or if it is already deface, endorse it along with
his signature and designation on it. He shall also ascertain that, the
e-Challan is annexed or attached to the instrument. (3) During verification of e-Challan, the Registering Officer or as the case
may be, the District Registrar found that, any mischief viz. tampering of
e-Challan, re-use of used e-Challan, fraudulent practice, fraud, evasion of
stamp duty and registration fee, injury to record etc; is being played in
relation to e-Challan, shall immediately report to his superiors and also take
the necessary action as per the provisions of the Information Technology Act,
2000 or as the case may be the Registration Act, 1908. (1) The procedure for refund of Registration Fee to be adopted by the
Registering officers against e-Challan shall be as per the online process
according to the prevailing rules and procedure under the Act. (2) The procedure for preparing refund bill shall be as specified by the
Finance Department and Directorate of Accounts and Treasury, from time to time. (1) The Inspector General of Registration or any officer authorised by him
shall have authority to inspect the accounts of e-payments. (2) The Officer authorised by the Inspector General of Registration shall
supervise the inventory management of the e-payment system and overall officer
work. (3) Whenever the dispute arises regarding interpretation of the provisions
of these rules, the Inspector General of Registration, after giving the parties
reasonable opportunity of being heard, shall pass the appropriate order thereon
and his decision shall be final. (4) Any breach of these rules shall be punishable as provided in the Act.GUJARAT
E-PAYMENT OF REGISTRATION FEE AND REFUND RULES, 2020
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