GUJARAT STAMP (PAYMENT OF DUTY BY MEANS OF E STAMPING) RULES, 2014

PREAMBLE

In exercise of the powers conferred by Secs. 2(k)(iv) and 10 read with Sec. 70 of the Gujarat Stamp Act, 1958 (Bom. LX of 1958), the Government of Gujarat hereby makes the following rules to provide for payment of stamp duty by means of 'e' stamping by issue of 'e' stamp certificates.

PART-I PRELIMINARY

Rule - 1. Short title and commencement.

(1)     These rules may be called the Gujarat Stamp (Payment of Duty by Means of E Stamping) Rules, 2014.

(2)     They shall come into force from the date of their publication in the Official Gazette.

Rule - 2. Definitions.

(1)     In these rules unless there is anything repugnant in the subject or context

(i)       "Act" means the Gujarat Stamp Act, 1958 in its application to Gujarat State;

(ii)      "Agreement" means the agreement executed under Rule 6 between the Appointing Authority and the Central Record Keeping Agency describing the terms and conditions for appointment of the Central Record Keeping Agency, and for computerized stamp duty administration system hereinafter called in these rules as C-SDAS;

(iii)     "Appointing authority" means the Superintendent of Stamps and Inspector General of Registration appointed under the Registration Act, 1908 and the Gujarat Stamp Act, 1958;

(iv)    "Approved Intermediary"/"Authorised Collection Center"/"Authorised Stamping Centre" referred to in these rules as, AI/ACC/ACS, shall mean and includes an agent appointed by the Central Record Keeping Agency, with prior approval of the Superintendent of Stamps and IGR to act as an intermediary between the Central Record Keeping Agency, and the Stamp duty payer for collection of Stamp duty; and for issuing/stamping 'e' stamp certificates;

(v)      "Central Record Keeping Agency" referred hereinafter in these rules as CRA, shall mean and includes an agency appointed under Rule 4 by the Superintendent of Stamps and IGR for computerization of Stamp duty Administration System (GSDAS) in the State or in such districts places of the State as specified from time to time by the Superintendent of Stamps and IGR;

(vi)    "Department" means the department of Stamps and Registration of the Government of Gujarat;

(vii)   "e-Stamp" means an electronically generated impression on paper to denote the payment of Stamp duty; (viii) "Government" means the Government of Gujarat

(viii)  "Grievance Redressal Officer" means an officer of the department, not below the rank of Deputy Collector of Stamps, authorised by the Superintendent of Stamps and IGR;

(ix)    "State" means the State of Gujarat;

(x)      "Stamp Duty" means non judicial stamp duty payable under the Schedule to the Act;

(2)     The terms not defined in these rules shall have the same meaning as assigned to them in the Gujarat Stamp Act, 1958 in its application to Gujarat State and the Registration Act, 1908 (16 of 1908).

PART-II CENTRAL RECORD KEEPING AGENCY

Rule - 3. Eligibility for appointment as CRA.

Any Public Financial Institution, Indian Scheduled Bank, Body Corporate engaged in providing depository services or any Body Corporate where not less than 51 per cent of equity capital is held by any of the entities mentioned above either solely or in consortium shall be eligible for appointment of Central Record Keeping Agency (CRA).

Rule - 4. Appointment of Central Record Keeping Agency.

The Appointing Authority/Superintendent of Stamps and IGR shall select and appoint a suitable agency to function as Central Record Keeping Agency for the State to implement the Computerization of Stamp duty Administration System in specified districts/places of the State as declared by him from time to time, by adopting any of the below mentioned measures, in following order of preference

(a)      on the basis of recommendations, if any, of the Central Government regarding appointment of CRA, issued from time to time; and in case such recommendation is not available',

(b)      by inviting technical and commercial bids through a duly constituted expert selection committee.

Rule - 5. Term of appointment.

The initial term of appointment of the CRA may be for five years or any such period as may be decided by the Appointing Authority/Superintendent of Stamps and IGR.

Rule - 6. "Agreement" and "Undertaking and Indemnity Bond.".

(1)     The CRA shall execute an Agreement in FORM 1 appended to these rules.

(2)     The terms and conditions of the Agreement as stated in Form I may be changed and will be finalized by mutual consent of both the parties to it.

(3)     Besides the above referred Agreement, an "Undertaking cum Indemnity Bond" in FORM 2 shall have to be executed by the CRA in favor of the Appointing Authority/Superintendent of Stamps and IGR.

Rule - 7. Termination of appointment of CRA.

(1)     The appointment of the CRA may be terminated by the appointing authority earlier then the agreed term of appointment, on the ground of any breach of obligation, financial irregularity or for any other sufficient reason.

(2)     The decision to terminate the appointment under sub-rule (1) shall be taken only-

(a)      after the CRA has been given a three months show-cause notice specifying the details of grounds specified under sub-rule (1) and,

(b)      after the CRA has been given a reasonable opportunity of being heard,

(c)      after the explanation offered by the CRA has not been found to be satisfactory or,

(d)      in case of breach of obligation, if the CRA fails to set right or cure the breach within three months period from the date of show-cause notice.

(3)     If the basis 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 CRA shall be bound to pay the complete amount of revenue loss, in addition to such amount of penalty as may be imposed by such authority.

(4)     The amount of penalty that may be imposed under slab-rule (3) will not exceed twice the amount of loss of revenue subject to the provision of Sec. 70 of the Act.

(5)     Before deciding the amount of compensation and penalty under sub-rule (3), the CRA will be given a reasonable opportunity of being heard by the appointing authority/Superintendent of Stamps and IGR.

Rule - 8. Renewal of appointment.

(1)     The application for renewal of appointment of the Central Record Keeping Agency will be made to the Appointing Authority/Superintendent of Stamps and IGR at least three months before the expiry of the running term of appointment.

(2)     The appointing authority/Superintendent of Stamps and IGR may, before taking decision on the application. for renewal of the appointment of the CRA, call for any information or record from the department or the CRA or the ACCs or any other person or body.

(3)     On being satisfied about the suitability of renewal, the appointing authority/Superintendent of Stamps and IGR may renew the term of appointment made under Rule 4.

(4)     If the appointing authority/Superintendent of Stamps and IGR decides to renew the appointment, a fresh Agreement referred to in Rule 5 and "Undertaking cum Indemnity Bond" referred to in Rule 6, shall be executed with suitable amendments, if any.

(5)     The appointing authority/Superintendent of Stamps and IGR are empowered to refuse to renew the term of appointment for reasons to be recorded in writing.

PART-III DUTIES OF THE CENTRAL RECORD KEEPING AGENCY

Rule - 9. Duties of CRA.

The Central Record Keeping Agency shall be responsible for :

(i)       Creating need based infrastructure, hardware and software in designated places in consultation with the Appointing authority and its connectivity with its main server;

(ii)      Creating need based software in the offices of sub-registrars, Inspector of Registration/Deputy Collector of Stamps and at authorised collection centers (the point of contact for payment of Stamp duty), within the State or in such district/places of the State as specified from time to time by the Appointing Authority/Superintendent of Stamps and IGR;

(iii)     Providing training to the identified manpower/personnel of the department;

(iv)    Role of facilitator in selection of authorised collection centers for Stamp duty;

(v)      Role of coordinator between the Central Server of authorised collection centers (banks, etc.) and the offices of the Sub-Registrar, Inspector of Registration/Deputy Collector of Stamps, or any other office or place in the State, as specified from time to time by the Appointing Authority/Superintendent of Stamps and IGR;

(vi)    Collection of Stamp duty and remitting it to the account of the State in accordance with these rules;

(vii)   Preparing and providing various reports as required under these rules and as required by the Appointing Authority/Superintendent of Stamps and IGR from time to time.

Rule - 10. Commission/Discount allowable to the CRA.

The CRA will be entitled to such agreed percentage of commission discount on the amount of Stamp duty collected by Approved Intermediaries, as may be decided by the terms of the Agreement but not exceeding 0.65 percent, of the amount of stamp duty collected.

Rule - 11. Specification of software to be used by CRA.

(1)     The CRA Shall have to use such software that the following minimum details are shown on the e-stamp certificate

(i)       distinguished Unique Identification number of the Certificate so that it is not repeated on any other e-stamp certificate during the lifetime of the e-stamping system,

(ii)      date and time of issue of the e-stamp certificate,

(iii)     amount of Stamp duty paid through the e-stamp certificate, in words and figures,

(iv)    name of the purchaser of the e-stamp,

(v)      names of the parties to the instrument,

(vi)    description of the instrument on which the Stamp duty is intended to be paid,

(vii)   description of the property (if any) which is subject matter of the instrument,

(viii)  user-id of the official issuing the certificate,

(ix)    code, location and district of the issuing branch of the Approved Intermediary,

(x)      any other distinguishing mark of the certificate e.g. bar code etc. (if any),

(xi)    Space for signature and seal of the issuing officer/Authorised Signatory of the Approved Intermediary.

(2)     The software to be used by the CRA shall also provide for

(i)       facility to the sub-registrar, Inspector of Registration to disable lock the e-stamp certificate used in an instrument which has been accepted for registration by him,

(ii)      facility to cancel the spoiled, unused or not required for use e-stamp certificate,

(iii)     necessary passwords and codes to be used by the designated officials of the department to search, access and view any e-stamp certificate and to access Management Information System (MIS) and the Decision Support System (DSS). The CRA shall provide these passwords and codes to the concerned officials of the department as directed by the Appointing Authority/Superintendent of Stamps and IGR.

(iv)    availability of details of the issued e-stamp certificate on the e-Stamping Server (called e-ss.) maintained by the CRA,

(v)      availability of the different transaction details and reports relating to stamping, as mentioned in Rule 54, on the website of the CRA which will be accessible to the officers mentioned in sub-rule (2) (iii).

PART-IV AUTHORISED COLLECTION CENTERS (ACCS)

Rule - 12. Appointment of Authorised Collection Center (ACC).

The CRA shall appoint agent(s), herein called Authorised Collection Centers (ACCs), with prior approval of the Appointing Authority/Superintendent of Stamps and IGR to act as an intermediary between the CRA and the Stamp duty payer for collection of Stamp duty and for issuing 'e' stamp certificate.

Rule - 13. Eligibility for appointment as ACC.

Any scheduled bank, any financial institution or undertaking controlled by Central or State Government, and Post Office will be eligible for appointment as ACC, subject to prior approval of the appointing authority under Rule 12.

Rule - 14. CRA to collect stamp duty.

All the offices/branches of the CRA in specified districts/places of the State, as declared by Appointing Authority from time to time, will also be entitled to collect the payment of Stamp duty from the Stamp duty payer, for which separate approval from the Government under Rule 12 will not be required.

Rule - 15. Infrastructure.

All such Approved Intermediaries shall be equipped with the required computerization, printers, internet connectivity and other related infrastructure which is necessary to implement the e-stamping system as specified by the CRA from time to time.

Rule - 16. Cost of Infrastructure.

The cost of providing equipment and infrastructure referred to in Rule 15 shall be borne by the concerned Approved Intermediaries.

Rule - 17. State to provide necessary hardware and infrastructure in offices of the department.

The Government may provide necessary Hardware and infrastructure at the office of the Inspector General of Registration and Superintendent of Stamps, Offices of Sub-Registrars and Inspector of Registration/or such other offices, authorised in this behalf, which would include a Personal Computer, printer, bar code scanner, internet connection, etc as specified by the CRA from time to time.

Rule - 18. Termination of agency of ACC.

The appointing authority may at any time, for reasons to be recorded in writing direct the CRA to terminate the agency of any ACC and the CRA shall be bound to follow such direction.

PART-V REMITTANCE OF THE STAMP DUTY TO GOVERNMENT ACCOUNT

Rule - 19. CRA to Remit the Stamp duty, less discount, to Government account on next working day.

(1)     The CRA shall be responsible to remit the consolidated amount of Stamp duty collected by its offices/branches and by its ACCs, less the amount of discount, as decided in the Agreement, not later than the closing of the next working day after the day of collection of Stamp duty or within such period as may be mutually agreed in the Agreement, in 0030-02-103-0-01 Non-Judicial" treasury head of account of the State.

(2)     The method of remittance of the amount of Stamp duty by the CRA to 0030-02-103-0-01 Non Judicial treasury head account of the State will be through electronic clearing system, challan or otherwise as may be directed in writing by the appointing authority/CRA from time to time;

(3)     The remittances referred in sub-rule (1) shall be made in the Government Business Branch (es) of the State Bank of India or any other bank authorized in this behalf, under intimation to the concerned Treasury Officer.

(4)     For the purpose of sub-rule (1), the 'day of collection of stamp duty' shall mean the 'day on which the amount of stamp duty has been received or credited into the account of the CRA'.

PART-VI PROCEDURE FOR ISSUE OF E-STAMP CERTIFICATE

Rule - 20. Application for e-stamp certificate.

The person desiring to pay Stamp duty may approach any of the Approved Intermediaries; provide the requisite details in FORM 3 along with the payment of Stamp duty amount, for getting the e-stamp certificate.

Rule - 21. Mode of payment of Stamp duty.

The payment of amount of stamp duty may be made by means of cash, cheque, pay order, bank draft, electronic clearing system (ECS), Real Time Gross Settlement (RTGS) or any other mode of transferring funds as directed by the Appointing Authority,

Rule - 22. Issue of e-stamp certificate.

(1)     The Authorised official of the Approved. Intermediary will, on confirmation of the payment made under Rule 20, enter the requisite information and details as provided by the applicant in the application in Form 3 in his computer system, get the correctness of such entered details verified by the applicant, take his signature on the application as proof of verification, download the e-stamp certificate as prescribed in Annexure I, take out its print, sign with date and affix his official seal on the print-out and provide it to the applicant.

(2)     The ink to be used in the e-stamp certificate printer must be non-washable permanent black.

Rule - 23. Payment by cash, draft and pay order.

The Authorised Collection Centres (ACC) should issue e-Stamp Certificate on payment of amount by cash/pay-order (PO)Demand draft (DD), to the purchaser, on realization of PO/DD.

Rule - 24. Signature and seal on e-stamp certificate, Size of paper and only regular employee to be designated as issuing officer.

(1)     The signature and seal showing name and designation of the issuing officer and name and address of the branch of Approved Intermediary shall be made in permanent blue-black ink

(2)     The e-stamp certificate shall be printed on 80 GSM quality paper of the size 210 Mms. X 297 Mms. with a margin of 3.5 Cms. on the left and 1.5 Cms. on the right side of the page or such other appropriate margins as may be decided by the Appointing Authority.

(3)     The Approved Intermediary shall ensure that the person who has been given the duty to issue e-stamp certificate is regular full time employee having given adequate security to him and is having adequate length of service with him. Any person who is working as part time or trainee or who is working on contract basis or commission must not be entrusted with the job.

Rule - 25. Details of e-stamp certificate to be on website.

The details of the issued e-stamp certificate shall be made available on the e-Stamping Server (called e-ss.) maintained by the CRA and shall be accessible to any person authorised by the Appointing Authority in this behalf including the Sub-Registrar, Inspector of Registration/Deputy Collector of Stamps holding a valid code or password which shall be provided by the CRA.

Rule - 26. Payment of additional stamp duty.

If for any reason, a person who has an e-stamp certificate of certain denomination issued for an instrument, has to pay an additional amount of Stamp duty on the same instrument, he may make an application in FORM 4 along with the payment of such amount of additional Stamp duty to the Approved Intermediary.

Rule - 27. Issue of e-stamp certificate for additional stamp duty.

(1)     The Approved Intermediary shall issue e-stamp certificate for such additional Stamp duty on separate sheet of paper in the same way as laid down in Rules 20 to 24.

(2)     The party to an instrument may, at his discretion, use impressed stamp(s) together with the e-stamp certificate to pay stamp duty chargeable on such instrument under the Act. The use of one type of stamp shall not exclude the use of other type of stamp in same instrument.

Rule - 28. Use of e-stamp certificate.

(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 recital of the Instrument written below the "e-stamp" certificate, so that the 'e' stamp certificate can not be used for or applied to any other instrument;

(2)     No second Instrument chargeable with duty shall be written upon or using the 'e'-stamp certificate upon which or using the same, 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.

Rule - 29. Distinguished number of e-stamp certificate to be written on each page of instrument.

The distinguished unique identification number of the e-stamp certificate shall be written or typed at the top center of each page of the instrument.

Rule - 30. Sub-Registrar to verify details of e-stamp certificate.

The sub-registrar, Inspector of Registration or Deputy Collector of Stamps after making the enquiry envisaged by the Registration Act, 1908 (XVI of 1908) and before proceeding to act under Sec. 52 of the said Act shall verify the details of the e-stamp certificate used in the instrument by entering its distinguishing unique identification number in his computer system by accessing the relevant website of the CRA by using the code/password provided by the CRA and compare/verify the details of the certificate with the details displayed on the system.

Rule - 31. Sub-Registrar/Inspector of Registration to disable the Distinguishing serial number of e-stamp certificate.

(1)     After verifying the details the sub-registrar, Inspector of Registration/Deputy Collector of Stamps by the use of his User ID and Password provided by CRA shall disable (lock) the distinguishing unique identification number of the e-stamp certificate with relevant registration number to prevent repeat use of such e-stamp certificate.

(2)     After verifying and locking the 'e' stamp certificate entry in the CRA server, the Sub-Registrar/Inspector of Registration is required to affix the stamp duty certificate on the document presented for Registration, as per Sec. 10/41 of the Gujarat Stamps Act, 1958. If the certificate as per Sec. 10/41 of the Gujarat Stamp Act, 1958 is not affixed, it renders the document unduly stamped and also inadmissible in evidence.

Rule - 32. E-stamp certificate to fulfill requirements of Sec. 10 of Gujarat Stamp Act, 1958.-

An e-stamp "certificate issued under these rules shall have the same effect as if the duty of an amount equal to the amount stated in the certificate has been paid in respect thereof and such payment has been indicated on such instrument, with which it is attached, by means of stamps in accordance with the requirements of Sec. 10 of the Act.

Rule - 33. Approved Intermediary not to refuse e-stamp certificate to bonafide purchaser.

(1)     The Approved Intermediary shall not refuse to issue e-stamp certificate to any bonafide purchaser without sufficient reason so recorded in writing. Non compliance will be treated as violation of terms and conditions of its appointment.

(2)     The e-stamp certificates may be issued for use in instruments whose registration is compulsory or whose registration is optional, as the case may be, under Secs. 17 and 18 respectively, of the Registration Act, 1908 (XVI of 1908).

Rule - 34. E-stamping to be localized.

The Approved Intermediary shall, as far as possible, issue e-stamp certificates with regard to only those instruments which are to be used or registered in the same district in which the issuing office/branch of the Approved Intermediary is located.

PART-VII CANCELLATION AND REFUND OF E-STAMPS

Rule - 35. Procedure of refund of spoiled/unused/not required for use e-stamp certificate.

(1)     The State Government, Deputy Collector of stamps or any other officer authorized by Superintendent of Stamps and IGR may on an application in the prescribed format in Form 5 accompanied with the original 'spoiled or misused/unused or not required for use e-stamp certificate', if it is satisfied as to the facts and circumstances of the case, make allowance for such e-stamp certificate according to the provisions of Sec. 47 to 52-A contained in Chapter V of 'the Act' and the Rules 16 and 17 of the Gujarat Stamp Rules, 1978.

(2)     However, after ensuring that the requirements of the said sections are fulfilled and before proceeding to act under these sections and rules of the Act, he will or any officer designated by him cancel the e-stamp certificate electronically through e stamping web site by using the User ID and. password provided by CRA. On the cancellation of e stamp certificate generate the report of the canceled certificate and confirm the status of e stamp certificate as cancelled.

(3)     The Authorised officer after verifying from e-stamping website data base that the e-stamp certificate in question was actually issued through e stamping system proceed for cancellation of e stamp certificate through his Login Id provided by CRA.

Rule - 36. Authorised officer to disable the Distinguishing serial number of the e-stamp certificate.

(1)     After verifying the details the Deputy Collector of Stamps/authorised officer by the use of his User ID and Password provided by CRA shall disable (Cancel) the distinguishing unique identification number of the e-stamp certificate to prevent repeat use of such e-stamp certificate by endorsing the fact of cancellation on the e-stamp certificate with his signature and seal and will take necessary action for its Refund as required in Secs. 50 to 52 of the Act.

(2)     The Deputy Collector of Stamps/authorised officer shall maintain a record of such cancelled e-stamp certificates in his office and send the details of the same to the Treasury Officer of the district and Inspector of Registration of the district in the first week of every month.

(3)     The refund, if any, under sub-rule (1) shall be made by the Treasury only by means of account payee cheque or bank draft drawn in favour of the same person in whose name the e-stamping certificate was issued.

PART-VIII INSPECTIONS, AUDIT AND APPRAISAL OF THE PERFORMANCE OF THE SYSTEM

Rule - 37. Who may inspect.

(1)     The Deputy Collector of Stamps or any designated officer(s) of the department and any private or public sector technical cum audit experts agency duly authorised by the appointing authority in this behalf, may inspect all or any of the branches/offices of the CRA and Approved Intermediaries located within its jurisdiction (as prescribed in "Schedule of Inspections" in Annexure II, in the State, on any working day during working hours.

(2)     The appointing authority may, however at any time on receipt of a complaint or suo motu, direct any official of the department to inspect any branch (es)/officers) of the CRA or Approved Intermediaries and to submit report besides the regular inspections mentioned in sub-rule (1).

(3)     The Accountant General, Gujarat, may also conduct annual technical audit of the receipts and remittances made by the CRA.

Rule - 38. Schedule of Inspections and audit.

All or any of the branches/offices of the CRA and Approved Intermediaries in the State may be inspected and audited as far as possible according to the Schedule of Inspections referred to in Rule 37 (1).

Rule - 39. CRA/ACC bound to provide information.

During such inspection, the inspecting officer or the expert/agency may require the Officer in-charge of the inspected branch/office to provide any information on soft and for hard copy of any electronic or digital record related to the collection and remittance of Stamp duty relating to any time period and the concerned CRA or Approved Intermediary shall be bound to provide such information on priority basis.

Rule - 40. Inspection report.

The inspecting officer shall within one week and the technical cum audit expert' agency shall within two weeks, from the date of inspection, submit his inspection report mentioning the observations regarding omissions, violations, delays or irregularities (if any), suggestions and recommendations etc. to the superintendent of stamps and IGR.

Rule - 41. Appointing authority to take appropriate action.

The Appointing authority on receipt of inspection report may, within one week, take appropriate action in the matter including imposition of penalty and/or termination of appointment of CRA or the agency of the ACC, if so warranted by the circumstances after giving an opportunity of being heard.

PART-IX PENALTY FOR OMISSIONS AND VIOLATIONS

Rule - 42. Penalty for delay in remittance to Government account.

In case the CRA fails to remit the amount of Stamp duty within the period as stipulated in Rule 19, the CRA shall be liable to pay, along with the collected amount of Stamp duty, an interest calculated @ 12.00 % per annum on the amount of stamp duty so collected for the period of delay in day (s). Any part of a day will be treated as one day for the purpose of such calculation.

Rule - 43. Resolve of disputes.

In case of any dispute regarding the amount of penalty or the period of delay, the decision of the Appointing Authority shall be final.

Rule - 44. CRA responsible to compensate the Government.

(1)     If any act, omission, irregularity or violation on the part of the CRA or any of its ACCs has resulted in loss of revenue to the Government, the CRA shall be responsible to compensate such amount of loss of revenue along with an interest calculated @ 12 % PA. and a penalty of an amount not exceeding two times the amount of loss of revenue to the Government subject to the provision of Sec. 70 of the Act.

(2)     The CRA will, however, be given an opportunity of being heard before taking decision under sub-rule (1).

Rule - 45. Amount due and the penalty recoverable as arrears of land revenue.

In case, the CRA refuses to pay the amount due to the Government and the penalty imposed by the Appointing Authority under Rules 42 or 44, it shall be liable to be recovered as arrears of land revenue.

Rule - 46. Government not liable for any loss or damage to the CRA or its ACCs.

The Government or the Appointing Authority or any officer of the department shall not be responsible for any loss or damage caused to the CRA or any of its ACCs on account of misuse or mishandling of the hardware and software including any act or omission on his part or of any third party and any defect in or malfunctioning of the network or for any damage caused to them by whatever reason.

PART-X ARBITRATION

Rule - 47. Arbitration arrangement.

All disputes and differences between the parties to the Agreement shall as far as possible, be settled amicably and failing that all such disputes shall be referred to a mutually agreed arbitrator under the provisions of the Indian Arbitration and Conciliation Act, 1996 (26 of 1996).

Rule - 48. Venue of Arbitration.

The venue of arbitration shall be at Gandhinagar or Ahmedabad.

PART-XII MANAGEMENT INFORMATION SYSTEM (MIS)/DECISION SUPPORT SYSTEM (DSS)

Rule - 54. CRA to furnish reports to the department.

The CRA shall be responsible to furnish following information reports to the Superintendent of Stamps and IGR and to any or all such other officers as he may direct:

(1)     Audit trail reports-tracking of all system based actions performed by users of branches/offices of the CRA and the ACCs pertaining to any specified day or period.

(2)     Government payable reports-Total collection report of every branch/office of the CRA and the ACC pertaining to any specified day or period.

(3)     Additional Stamp duty certificate reports-for all or any of the branches! offices of the CRA and ACCs pertaining to any specified day or period.

(4)     Disabled (locked) e-stamp certificate report-relating to all or any of the sub-registrars, Inspector of Registration/Deputy Collectors of Stamps of such districts of the State where this system is in force, pertaining to any specified day or period with location of SROs and Registration Nos. or the data feed by the concern officer at the time of locking.

(5)     Remittance reports-A district wise daily, weekly, fortnightly and monthly or desired period detail of the remittances made by the CRA into the Government account.

(6)     Report of cancelled e-stamp certificates relating to any time period and to all or any of the districts or any or all Approved Intermediary (ies).

(7)     Any other report or information as may be required by the Superintendent, of Stamps IGR from time to time.

PART-XIII ROLE OF TREASURY DEPARTMENT

Rule - 55. District treasury to verify daily remittances where the centralized payment made.

The treasury officer of the district will verify from the account scroll received from' the Government Business Branch of State Bank of India (or any other bank authorized in this behalf) of the taluka/district or from the official website of the Treasury department, as the case may be, the details of the daily remittances of Stamp duty made by the CRA relating to his district into the Government account referred to in Rule 19, and will send a verified hard copy of the details of daily remittances to the concerned Deputy Collector of Stamps.

PART-XIV DELEGATION OF POWERS

Rule - 56. All or any of the powers may be delegated.

The Superintendent of Stamps and IGR by making an order in writing may delegate all or any of their powers and/or functions under these rules to any officer of the Department.

Rule - 57. Savings and Repeals.

In case of any contradiction between these rules and any of the provisions of The Gujarat Stamp Act, 1958 Bom. LX of 1958) and the Registration Act, 1908 XVI of 1908), the latter shall prevail.

Annexure I

[See Rule 22]

INDIA NON JUDICIAL GOVERNMENT OF GUJARAT

CERTIFICATE OF STAMP DUTY

Signature with seal of the Authorised signatory

Annexure II

[See Rule 37]

SCHEDULE OF INSPECTIONS AND AUDIT OF THE CRA AND THE Authorised Collection Centers