INDIAN STAMP (HARYANA
AMENDMENT) ACT, 2020 THE INDIAN STAMP (HARYANA AMENDMENT) ACT,
2020 [Act No. 07 of 2020] [17th March, 2020] An Act further to amend the Indian Stamp Act, 1899, in its application
to the State of Haryana. Be it
enacted by the Legislature of the State of Haryana in the Seventy-first Year of
the Republic of India as follows:- (1)
This Act may be called the Indian Stamp
(Haryana Amendment) Act, 2020. (2)
It shall come into force on the date of its
publication in the Official Gazette. For
section 47-A of the Indian Stamp Act, 1899 (hereinafter called the principal
Act), the following sections shall be substituted, namely:-"47-A.
Instruments under-valued how to be dealt with.- (1)
If the market value of any property, which is
the subject of any instrument on which duty is chargeable on market value as
set forth in such instrument, is less than the minimum value determined in
accordance with the rules made under this Act, the Registering Officer
appointed under the Registration Act, 1908 (Central Act 16 of 1908), shall
after registering the instrument, refer the same to the Collector for
determination of market value of such property and the proper duty payable
thereon. (2)
On receipt of reference under sub-section
(1), the Collector shall, after giving the parties a reasonable opportunity of
being heard and after holding an enquiry in such manner, as may be prescribed
by rules, determine the market value of the property and the duty as aforesaid,
and the deficient amount of duty, if any, shall be payable by the person liable
to pay the duty. (3)
The Collector may, suo motu or on receipt of
reference from the Inspector-General of Registration or the Registrar of a
district appointed under the Registration Act, 1908 (Central Act 16 of 1908) in
whose jurisdiction the property, or any portion thereof, which is the subject
matter of the instrument, is situated, or on the receipt of a report of audit
by the Comptroller and Auditor General of India or by any other authority
authorized by the State Government in this behalf or otherwise, shall within
three years from the date of registration of any instrument, not already
referred to him under sub-section (1), call for and examine the instrument for
the purpose of satisfying himself as to the correctness of its market value,
and the duty payable thereon and if, after such examination, he has reason to
believe that the market value has not been truly set forth in the instrument,
he may determine the market value and the duty, as aforesaid, in accordance
with the procedure provided for in sub-section (2) and the deficient amount of
duty, if any, shall be payable by the person liable to pay the duty. (4)
Any person, aggrieved by an order of the
Collector under sub-section (2) or sub-section (3), may, within thirty days
from the date of the order, prefer an appeal before the Commissioner and all
such appeals shall be heard and disposed of in such manner, as may be
prescribed by rules made under this Act: Provided
that in computing the period aforesaid, the time requisite for obtaining a copy
of the order appealed against, shall be excluded: Provided
further that no order shall be passed without affording opportunity of being
heard to the appellant. (5)
The order passed in appeal under sub-section
(4) and the order passed by the Collector under sub-section (2) or sub-section
(3) shall not be called into question in any Civil Court."47-B. Functions
of Chief Controlling Revenue Authority.- (6)
The Chief Controlling Revenue Authority may
at any time call for the record of any appeal pending before, or disposed of by
the Commissioner. (7)
The Chief controlling Revenue Authority under
sub-section (1) in any appeal called for under sub-section (1), may examine and
pass such orders as he thinks fit: Provided
that he shall not under this section pass an order reversing or modifying any
proceeding or order of the Commissioner and affecting any question of right
without giving an opportunity of being heard to the affected party.".
Preamble - INDIAN STAMP (HARYANA AMENDMENT)
ACT, 2020PREAMBLE