PREAMBLE
In exercise of the powers conferred by
Sections 10, 74 and 75 of the Indian Stamp Act, 1899 (II of 1899), read with
the Government of India, Finance Department (Central Revenue), Stamps
Notification No. 9, dated 13th November, 1937, the State Government has framed
the following rules for the Central Provinces and Berar in supersession of the
Indian Stamp Rules, 1925, in their application to the Central Provinces, the
Berar Stamp Rules, 1922, and the rules published in the Central Provinces
Gazette Notifications Nos. 85 and 87, dated 3rd March, 1910, as subsequently
amended.
CHAPTER I :
PRELIMINARY
Rule - 1. Short title.
These rules may be called the Madhya
Pradesh Stamp Rules, 1942.
Rule - 2. Definitions.
In these rules,
(a)
"The Act" means the Indian Stamp
Act, 1899 (II of 1899);
(b)
"section" means a section of the
Act;
(c)
"schedule" means a schedule of the
Act;
(d)
"Superintendent of Stamps" means
the Superintendent of Stamps, Madhya Pradesh;
(e)
"The State Government" means the Government
of the Madhya Pradesh;
(f)
"province" means the province of
the Madhya Pradesh.
Rule - 3. [Description of Stamps.
(1)
Except as otherwise provided by the Act or by
these rules all duties with which any instrument is chargeable shall be
indicated on such instrument by means of stamps issued by the State of Madhya
Pradesh for the purpose of this Act.
(2)
There shall be two kinds of stamps for
indicating the payment of duty with which the instruments are chargeable,
namely :
(a)
impressed stamps overprinted with the word
"Madhya Pradesh" and bearing Serial Number;
(b)
adhesive stamps overprinted with the word
"India" in English and word "Bharat" in Hindi.]
CHAPTER II : OF IMPRESSED STAMPS
Rule - 4. Hundis.
(1)
Hundis,
other than hundis which may be stamped with an adhesive stamp under
Section 11, shall be written on paper as follows, namely:
(a)
A hundi
payable otherwise than on demand, but not at more than one year after date or
sight, and for an amount not exceeding rupees thirty thousand in value, shall
be written on paper on which a stamp of the proper value bearing the word
"hundi" has been engraved or embossed.
(b)
A hundi for
an amount exceeding rupees thirty thousand in value, or payable at more than
one year after date or sight, shall be written on paper supplied for sale by
the State Government, to which a label has been affixed by the Superintendent
of Stamps and impressed by him in the manner prescribed in Rule 11.
(2)
Every sheet
of paper on which a hundi is written shall be not less than 8-5/8 inches long
and 5-1/8 inches wide and no plain paper shall be attached thereto.
(3)
The
provisions of sub-rule (1) of Rule 7 shall apply in the case of hundis.
Rule - 5. Promissory notes and bills of exchange.
A promissory note or bill of exchange shall, except as provided by
Section 11 or by Rules 13 and 17, be written on paper on which a stamp of the
proper value with or without the word "hundi" has been engraved or
embossed.
Rule - 6. Other instruments.
Every other instrument chargeable with duty shall, except as provided by
Section 11 or by Rules 10, 12 and 13, be written on paper on which a stamp of
the proper value, not bearing the word "hundi" has been engraved or
embossed. In the matter of the descriptions of stamps to be used,
"Counterparts or duplicate" shall follow the rule applicable to the
original documents.
Rule - 7. Provision where single sheet of paper is insufficient.
(1)
Where two or
more sheets of paper on which stamps are engraved or embossed are used to make
up the amount of duty chargeable in respect of any instrument, a portion of
such instrument shall be written on each sheet so used.
(2)
Where a
single sheet of paper, not being paper bearing an impressed hundi-stamp, is
insufficient to admit of the entire instrument being written on the side of the
paper which bears the stamps, so much plain water-marked paper available for
sale with stamp vendors may be subjoined thereto as may be necessary for the
complete writing of such instrument:
Provided that in every such case a substantial part of the instrument
shall be written on the sheet which bears the stamp before any part is written
on the plain water-marked paper subjoined.
Rule - 8. Ten naye paise, Fifteen naye paise and Twenty naye paise impressed stamps.
The duty on any instrument which is chargeable with a duty of ten naye
paise under the Act or of fifteen naye paise under Articles 19, 36, 37, 49 and
52 of Schedule I or of twenty-five naye paise under Articles 5 and 43 of
Schedule I-A may be denoted by a coloured impression marked on a skeleton form
of such instrument by the Superintendent of Stamps.
Rule - 9. The proper officer.
The Superintendent of Stamps and any other officer appointed in this
behalf by the State Government are empowered to affix and impress or perforate
labels. The Superintendent of Stamps or the officer so appointed in this behalf
shall be deemed to be "the proper officer" for purposes of the Act
and of these rules.
Rule - 10. [Affixing and impressing labels by Proper Officer.
Labels or Stamps may be affixed and impressed or perforated by the
Proper Officer, in the case of all instruments chargeable with Stamp Duty under
the Act.]
Rule - 11. Mode of affixing and pressing labels.
[(1) The Proper Officer shall, upon any such instrument specified in
Rule 10 being brought to him before it is executed and upon application being
made to him, affix thereto a label or labels of such value as the applicant may
desire and has paid for and impress or perforate such label or labels by means
of stamping Machine (including Franking Machine) or perforating machine and
also stamp or write on the face of the label or labels the date of impressing
or perforating the same. In the case of instrument written on parchment, the
label shall be further secured by means of metallic eyelets :]
(2) On
affixing any label or labels under this rule, the proper officer or any officer
subordinate to him, duly authorized by him shall, where the duly amounts to
rupees five or upwards, write on the face of the label or labels his initials,
and where the duty is not less than Rs. 20, shall also affix his usual
signature to the instrument immediately under the label or labels.
[(3) The procedure for impressing or perforating the stamp labels a
(fixed or impressed in accordance with Rule 10 of the Madhya Pradesh Stamps
Rules, 1942 on the instruments which are executed by or in favour of any
nationalised bank or rural bank and presented to any proper officers specified
in this Department's Notification No. 411-333-VI-R-77, dated 7th June, 1977
will be as follows :
(a)
Special
adhesive stamp labels required for affixing on instruments would be purchased
by the banks from the treasury or sub-treasury.
(b)
Special
adhesive stamp labels would be affixed by the banks to the concerned blank
documents. It will be the duty of banks to ensure that these are affixed
to only such documents in respect of which this procedure is permitted.
(c)
The cancellation
shall be done in all cases irrespective of the value of the stamps as follows :
(i)
A rubber
stamp "cancelled" shall be affixed twice on the stamp itself in such
a way that at least half of the word 'cancelled" falls outside the
boundaries of the Stamp labels one on either side as shown below :
Special Adhesive
Signature......................
Cancelled Stamp Cancelled
Signature.....................
Date..............................
Date.............................
(ii)
Below that
portion of the word (at both places) which falls outside the stamp labels the
authority concerned shall affix his signature and date. In giving the date,
care should be taken not only to mention the date and the month but also the
year.
(iii)
The date on
which the stamp is cancelled in the above manner by the proper officer will not
be deemed to be date of execution of the instrument. The date of the execution
of the instrument will be indicated in the instrument itself by the parties
concerned.]
[(4) Procedure for use of Franking Machines.
(i)
The Franking
Machines may be used for franking impression of stamps on all kinds of
instruments on which stamp duty is payable under the provisions of the Act.
(ii)
At the
office of Collector of Stamps of all districts and offices of the
Sub-Registrars, the Franking Machine shall be used excluding for impressing
stamps bearing words as special adhesive stamp and the proper officer appointed
under Rule 9 of these rules shall endorse his usual signature immediately under
franked impressions of special Adhesive stamp in the same manner as provided in
case of affixing the impressing of labels under sub-rule (2).
(iii)
The Franking
Machine shall be purchased and supplied by the Inspector General of
Registration to the offices of Collector of Stamps of the districts and
officers of the Sub-Registrars.
(iv)
The Machines
should be operated under strict control and supervision of the proper officer
by an employee of the office of the Collector of stamps and in the offices of
Sub-Registrar by the Sub-Registrar, as the case may be. The Machine shall
be installed at a place in front of the proper officer or the Sub-Registrar
only, as the case may be.
(v)
Before using
the machine, for the first time, it shall be authorisedly loaded and sealed by
the Collector of stamps.
(vi)
The
Collector of stamp or the Sub-Registrar shall maintain a register in Form FM-1
about periodical loading in case of each machine separately and shall send
returns in Form FM-2 weekly to the Deputy Inspector General of registration of
his jurisdiction who shall send the consolidated return of his jurisdiction to
the Inspector General of Registration every week. Each entry in Form FM-1 shall
be authenticated by the Collector of stamps jointly with proper officer or the
Sub-Registrar as the case may be.
(vii)
The
Collector of stamps of the District concerned shall take permission in writing
from Inspector General of Registration in advance regarding periodical loading
of the machine. The machine shall be loaded/ reloaded by the Collector of stamp
only after receiving sanction from the Inspector General of Registration for
such reloading. The entries in Form FM-1 in respect of each reloading shall be
authenticated by the Collector of stamps jointly with the proper officer or the
Sub-Registrar as the case may be. The Specific Order of the Inspector General
of Registration for sanctioning reloading shall be mentioned against each entry
in respect of such reloading. The sanction for reloading should be sought by
the Collector of Stamps in such a manner that machine not remain idle for want
of reloading for more than a weeks period.
(viii)
(a) The
meter seal (of lead) shall be of Collector of Stamps and the proper officer or
the Sub-Registrar as the case may be shall affix his wax seal also.
(b) The access code to the numeric lock of the Franking Machine shall be
exclusively with the Collector of Stamps or the Sub-Registrar as the case may
be who shall be responsible for non-disclosure thereof to any body else and who
shall maintain an independent register with him in respect of each loading or
re-loading about increasing of the amount.
(ix)
The proper
officer or the Sub-Registrar as the case may be shall ensure that the seals are
not tempered with in any way by any of the officials or the machine is not
handled in any manner by an unauthorised person.
(x)
The plier
for the seal shall be supplied to the offices of the Collector of Stamps
simultaneously with the supply of machine, with the intention to ensure that
the machine is brought into without delay. Such pliers will remain with the
concerned officer and such officer shall be personally responsible for the
misuse of the same.
(xi)
The
Collector of Stamp and the Sub-Registrar shall be responsible for the custody
of the Machine installed in Collector of Stamps and Sub-Registrar office respectively.
(xii)
A register
in Form FM-3 shall be maintained by the concerning officer in which the meter
reading of both the meters separately at the commencement of the day and at the
close of the day will be noted. The difference between the reading will be the
total amount collected in lieu of the impressions franked. One register shall
be maintained for one machine.
(xiii)
For daily
use of the machine, the franking of the meter should be checked at 00 value and
the opening reading invariably recorded in the register and also the date
should be set before commencing the operation of machine in any spell of duty.
In the same way of meter reading at the end of the duty hour should also be
recorded in the register and authenticated by Collector of Stamps or by the Sub-Registrar
as the case may be.
(xiv) The official when using the machine should maintain the accounting
register issued to him. In case if different clerks deal with the same machine,
each clerk should record in the register the meter reading at the commencement/close
of his spell of duty and the amount shown in the meters during the spell should
also be attested by the Collector of Stamps or the Sub-Registrar as the case
may be.
(xv)
The clerk
who relinquishes duty should immediately hand over the amount realised by him
to the proper officer or the Sub-Registrar, as the case may be under
acquaintance for credit as receipt.
(xvi) The repairs of the machine shall be carried out by the manufacturer or
his authorised dealer. A Register in Form FM-4 shall be maintained for this
purpose. The meter reading at the time the machine gets out of order should be
recorded in the register maintained. Re-loading of the meter after repair will
be as per provision contained in clause (vii).
(xvii) The mechanic of the manufacturer or his authorised dealer should also
make entries in his job card, in which he shall note the particulars of the
machine repaired, nature of the repair carried out and the meter reading before
and after repairs, separately. These entries should be got attested by Collector
of Stamps. At the same time the mechanic will also complete the entries in the
Form FM-4 of the machine being maintained at the Collector of Stamps Office.
(xviii)
Inspecting
Officers shall in the course of their inspection tours; ensure that these rules
are complied with and the supervising staff is vigilant in following them. They
should record the result of inspection to their inspection notes.
FM-1 Register of Loading/Reloading
(To be maintained at COS)
Make & Machine No...................................................
User................................................................................
Kind of Stamps authorised to be impressed...........
|
Date
|
Opening
Reading
|
Amount
Remitted
|
Receipts
Challan No.
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
|
|
|
Amount
Loaded
|
Reading
after Loading as in Column (5)
|
Loading
Officers Signature
|
Operators/User
Sign
|
|
(5)
|
(6)
|
(7)
|
(8)
|
|
|
|
|
FM-2
Subject.
Weekly return in respect of Sale of Stamps by use of Franing
Machines During the week starting from.............................. and
ending on................... following kinds of stamps were sold by use of
FM No................at............
|
FM
No.
|
Kind of
Stamp
|
Opening
Reading
|
Amount
loaded during Week
|
S.D. Realised
|
Closing
Reading
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
|
|
|
|
|
Signature
FM-3 Register of daily Readings
Make and Machine
No..........................................User................................................................. Kind
of Stamps authorised to be impressed................
|
Date
|
Opening
Reading
|
Amount
Loaded if any
|
Total
Amount (2 + 3)
|
No. of
Insts. Franked
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
S.D.
Collected
|
Closing
Reading
|
Signature
of the Operating Clerk
|
Signature
of DSS/COS/VSR/SR
|
|
(6)
|
(7)
|
(8)
|
(9)
|
|
|
|
|
|
FM-4
Register showing particulars of repairs made in the Franking Machine
|
Address of
the
place
where the
machine is
installed
|
Particulars
of the
Franking Machine
|
Date on
which
information
regarding
defects in
the
FM was received
|
Name of
the mechanic
who
attended
repairs
|
Date on
which the
mechanic
was
deputed
and the
machine
was
repaired
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
Reasons
for
delay in
repairs if any
|
Meter
reading
before the
machine
was
repaired
|
Meter
reading after the repairs
|
Signature
of the mechanic
|
Signature
of
the DSS/
COS
|
|
(6)
|
(7)
|
(8)
|
(9)
|
(10)
|
|
|
|
|
|
Certificate of fitness after repairs (and putting to use) of the
Franking Machine used for franking stamps for payment of stamp duty
(1)
Particulars
of the Franking Machine examined :
(i)
Name and
Address of the authorised user..........................
(ii)
Name and
address of the supplier.........................................
(iii)
Manufacturing
No. of the Machine......................................
(iv)
Model of the
Machine.............................................................
(v)
Date from
which the machine is in use................................
(2)
This is to
certify that the Franking Machine, of above particulars has been technically
examined and repaired by me and report in respect of the same on the following
points, is as under :
(i)
Meter..........................................................................................
(ii)
Displaying
indicators................................................................
(iii)
Locking
point (s)......................................................................
(iv)
Sealing
point
(s)........................................................................
(v)
Impressions of
the Value Die.................................................
(vi)
Whether
there is any deviation in any part of the machine from the approved
model........................................................
(vii)
Whether the
machine is technically sound and fool-proof.
(viii)
Any other
defects noticed in the machine.............................
Dated....................
Signature of the Mechanic
I have satisfied myself personally about the correctness of the
aforesaid report and I agree/do not agree with the same for the following
reasons :
Dated.....................
Signature of the Authorised
Representative of the Manufacturer/Dealer.
Rule - 12. Certain instruments to be stamped with impressed labels.
(1)
Instruments
executed out of the State and requiring to be stamped after their receipt in
this State (other than instruments which, under Section 11 or Rule 13, may be
stamped with adhesive stamps) shall be stamped with impressed labels.
(2)
Where any
such instrument as aforesaid is taken to the Collector under Section 18,
sub-section (2), the Collector shall send the instrument to the proper officer,
remitting the amount of duty paid in respect thereof; and the proper officer
shall stamp the instrument in the manner prescribed by Rule 11, and return it
to the Collector for delivery to the person by whom it was produced.
CHAPTER III : OF
ADHESIVE STAMPS
Rule - 13. Use of adhesive stamp on certain instruments.
The following instruments may be
stamped with adhesive stamps, namely :
(a)
Bills of exchange payable otherwise than on
demand and drawn in sets, when the amount of duty does not exceed ten naye
paise for each part of the set.
(b)
Transfers of debentures of public companies
and associations.
(c)
Copies of maps or plans, printed copies and
copies of or extracts from, registers given on printed forms chargeable with
duty under Article 24 of Schedule I-A.
[(d)
Instruments chargeable with stamp duty under Articles 1, 5 (a) and (b), 19, 28,
36 and 43 of Schedule 1-A]
(e) Instruments chargeable with stamp duty under
Article 47 of Schedule I.
[(f)
Instruments chargeable with stamp duty under Articles 37, 49(a)(ii) and (iii)
and 52 of Schedule I.] and
(g) Bonds executed under any law relating a
central duty of excise or any rules made thereunder.
Rule - 14. Use of ten naye paise and five naye paise adhesive stamps permissible to make up the stamp duty.
Notwithstanding anything contained in
these rules, whenever the stamp duty payable under the Act in respect of any
instrument cannot be paid exactly by reason of the fact that the necessary
stamps are not in circulation, the amount by which the payment of duty shall on
that account be in deficit shall be made up by the affixing of ten naye paise
and five naye paise adhesive stamps, such as are described in Rule 17, provided
that the State Government may direct that instead of such stamps, adhesive
Court-fee stamps shall be used for the purpose.
Rule - 15. Supply of deficient duty on transfer of shares.
When any instrument of transfer of
shares in a company or association is written on a sheet of paper on which a
stamps of the proper value is engraved or embossed, and value of the stamp so
engraved or embossed is subsequently in consequences of a rise in the value of
such shares, found to fall short of the amount of duty chargeable under Article
62 (a) of Schedule I, one or more adhesive stamps bearing the words "Share
Transfer" may be used to make up the amount required.
Rule - 16. Enrolment of Advocate, Vakils or Attorneys.
When adhesive stamps are used to
indicate the duty chargeable on entry as an Advocate, Vakil or Attorney on the
roll of the High Court of Judicature at Jabalpur, such stamps shall be affixed
under the superintendence of a Gazetted Officer of the High Court, who shall
obtain the stamp from the Superintendent of Stamps or other officer appointed
in this behalf by the State Government and account to him for it. Such Gazetted
Officer shall, after affixing the stamp, write on the face of it his usual
signature with the date thereof.
Rule - 17. Adhesive stamp or stamps denoting duty of ten naye paise or five naye paise.
Except as otherwise provided by these
rules, the adhesive stamps used to denote duty shall be the requisite number of
stamps bearing the words "Twenty-five naye Paise" or "Fifteen
naye paise" or "ten naye paise" or "Five naye paise"
and such stamps may be inscribed for use for revenue.
Rule - 18. Special adhesive stamps to be used in certain cases.
The following instruments when
stamped with adhesive stamps, shall be stamped with the following descriptions
of such stamps, namely :
(a)
Bills of exchange, cheques and promissory
notes drawn or made out of India and chargeable with a duty of more than one
anna with stamps bearing the words "Foreign Bill".
(b)
Separate instruments of transfer of shares
and transfers of debentures of public companies and associations; with stamps
bearing the words "Share Transfer".
[(c)
Omitted.]
(d) Notarial acts with foreign bill stamps bearing
the word "Notarial".
(e) Copies of maps or plans, printed copies and
copies of, and extracts from registers given on printed forms, certified to be
true copies; with Court-fee stamps.
(f) Instrument chargeable with stamp duty under
Article 5 (a) and (b) or 43 of Schedule I-A; with stamps bearing the words
"Agreement" or "Broker's Note", respectively.
(g) Instruments chargeable with stamp duty under
Article 47 of Schedule I with stamps bearing the word "Insurance".
(h) Bonds executed under any law relating to a
Central duty of excise or any rules made thereunder with Court-fee stamps.
CHAPTER IV :
MISCELLANEOUS
Rule - 19. Provision for cases in which improper description of stamp is used.
When an instrument bears a stamp of
proper amount, but of improper description, the Collector may, on payment of
the duty with which the instrument is chargeable, certify by endorsement that
it is duly stamped :
Provided that, if application is made
within three months of the execution of the instrument, and the Collector is
satisfied that the improper description of stamp was used solely on account of
the difficulty or inconvenience of procuring one of the proper description, he
may remit the further payment of duty prescribed in this rule.
Rule - 20. Evidence as to circumstances of claim to refund or renewal.
The Collector may require any person
claiming a refund or renewal under Chapter V of the Act, or his duly authorized
agent, to make an oral deposition on oath or affirmation, or to file an
affidavit, setting forth the circumstances under which the claim has arisen and
may also, if he thinks fit, call for the evidence of witnesses in support of
the statement set forth in any such deposition or affidavit.
Rule - 21. Payment of allowances in respect of spoiled or misused stamps or on the renewal of debentures.
When an application is made for the
payment under Chapter V of the Act, of an allowance in respect of a stamp which
has been spoiled or misused or for which the applicant has no immediate use, or
on the renewal of a debenture, and an order is passed by the Collector
sanctioning the allowance or calling for further evidence in support of the
applicant, then, if the amount of the allowance or the stamp given in lieu
thereof is not taken or if the further evidence required is not furnished, as
the case may be, by the applicant within one year of the date of such order the
application shall be struck off, and the spoiled or misused stamp (if any) sent
to the Superintendent of Stamps or other officer appointed in this behalf by
the State Government for destruction.
Rule - 22. Mode of cancelling original debenture or refund under Section55.
When the Collector makes a refund
under Section 55, he shall cancel the original debenture by writing on or
across it the word "Cancelled" and his usual signature with the date
thereof.
Rule - 23. Rewards.
On the conviction of any offender
under the Act, the Collector may grant to any person who appears to him to have
contributed thereto, a reward not exceeding such sum as the State Government
may fix in this behalf.
Note : With reference to Rule 23, the
Provincial Government is pleased to limit the amount of the reward ordinarily
awardable by a Collector in a case of conviction under the said Act, to the
amount of one hundred rupees. If the Collector considers a reward of one
hundred rupees insufficient, he will report the case to the Superintendent of
Stamps, who may sanction a reward not exceeding five hundred rupees.
CHAPTER V : SALE OF STAMPS
Rule - 24. [Prohibition of sale of stamps by unauthorised persons.
The sale of any description of stamps (other than refugee relief stamps
and revenue stamps of Five naye paise, Ten naye paise, Twenty-five paise
denominations) by any person who is not duly authorized in the manner
hereinafter provided is prohibited.]
Note : This prohibition does not apply to the case of a legal
practitioner or a banker, who buys a stock of stamps for use in his own
business-and affixes them, when occasion requires, to the documents he has to
draw up in the course of that business, the cost of the stamps being required
from his client or customer with the rest of his charges.
Rule - 25. [Classes of vendors.
There shall be two classes of vendors, namely :
(i)
Ex-officio
Vendors,
(ii)
Licensed
Vendors.
(a)
The
following persons shall be deemed to be ex-officio Vendors :
(1)
The
treasurer at a local and branch depot.
(2)
Sub-Registrar
of the Registration Department or any other servant of the Government not below
the rank of sub-registrar, who may be appointed by the Collector in this
behalf.
(3)
All officers
incharge of Post Offices at which letters are received for despatch only for
the sale of revenue stamps of five naye paise, ten naye paise, fifteen naye
paise and twenty-five naye paise denominations.
(b)
The
Collector may grant a licence for vend of stamps to any person or class of
persons deemed by the Collector to be fit and proper persons for the sale of
such stamps provided, that the Collector may at any time at the request of such
person, approve the name of the agent of such person who may carry on the vend
of stamps when such person is sick or unable to conduct his business due to
unavoidable circumstances. The name so approved shall be entered in the
licence. Such an agent shall, during the period, he carries on the vend of
stamps, be deemed to be a person licensed to sell stamps and be liable as
such.]
Rule - 26. [Licenses.
(1)
An
application for grant of licence shall be made in Form A in Appendix III to the
licensing authority which shall bear a court-fee label of rupees five. The
application shall be accompanied by a treasury challan of having paid the
prescribed fees in the Treasury under head "030-Stamps and Registration
miscellaneous."
(2)
The
licensing authority may in its discretion on being satisfied
(a)
that the
applicant is over 21 years of age;
(b)
that he is
of good character; and
(c)
that he has
passed the [Higher
Secondary Examination or High School Examination] of Madhya Pradesh Board
of Secondary Education or an equivalent examination, grant a licence in Form B
in Appendix III.
(3)
(a) Every
licence shall be granted for a period of one year. The licence fee shall be Rs.
500.
(b) On expiry of the licence, the licensing authority may renew the
licence on payment of renewal fee of [Rs.
100]. The application for renewal shall be made at least [15
days] before the expiry of the licence and shall be accompanied by a treasury
challan of having paid the prescribed fee under head "0030-Stamps and
Registration-Miscellaneous" and shall bear a court-fee label of Rs. 5
(Rupees five only).
(c) The licence can be renewed for 3 years at a time if the applicant
deposits renewal fee of [Rs.
300] by a challan.
[(4) Omitted].
(5) The
Licensing Authority may refund the fees deposited under sub-rule 3 (a) or 3 (b)
or 3 (c) above, if it decides not to grant or renew the licence and a claim for
refund is lodged within three months from the date on which the rejection order
is communicated to the applicant.
(6) If a
licence is lost, destroyed, defaced, torn or becomes illegible, the stamp
vendor shall forthwith apply to the licensing authority for the grant of a
duplicate licence. The application shall bear a Court-fee label of Rs. 5/- and
be accompanied by a treasury challan of having paid a fee of Rs. 5 in the treasury
under head "0030-Stamps and Registration-Miscellaneous.]
Rule - 27. [Revocation of licence.
A licence may be revoked at any time by the Superintendent of Stamps, or
by the authority who granted it, on the following grounds :
(a)
Breach of
any stamp rule;
(b)
Breach of
any licence conditions;
(c)
Irregularity
in maintenance of records prescribed under these rules;
(d)
Incapability
to store sufficient stamps for sale;
(e)
Any other
serious irregularity :
Provided that no order under this rule shall be passed, unless the
licensed vendor has been given an opportunity of being heard.]
Rule - 27-A. [Revision.
The Revenue Commissioner of the Division may at any time on his motion
or on the application made by any party, for the purpose of satisfying himself
as to legality or propriety of any order passed by, or as to the regularity of
the proceedings of the Collector under clause (b) of Rule 25 or Rule 27 call
for and examine the record of any case pending before, or disposed of by, such
Collector, and may pass such order in reference thereto as he thinks fit :
Provided that
(i)
no such
application shall be entertained unless presented within sixty days from the
date of order;
(ii)
no order
shall be varied or reversed unless notice has been served on the parties
interested and opportunity given to them of being heard.]
Rule - 28. [Duties of ex-officio vendors.
The ex-officio vendors shall supply stamps to the public and to licensed
vendors, and shall allow discount to the later at the rates and under the
conditions hereinafter prescribed.]
Rule - 29. [Duties of licensed vendors.
Licensed vendors shall sell to the public such stamps and at such places
as are indicated in their licences. They may sell stamps of any denomination
and of any aggregate value to any person.]
Rule - 30. [Method of supply of stamps to licensed vendors.
(1)
Licensed
vendors shall obtain stamps on cash payment (less discount hereinafter
prescribed) from ex-officio vendors of any local and branch depots situated in
the district for which his licence is granted.]
(2)
The
Collector and Treasury Officer must see that licensed vendors do not
unnecessarily harass the treasury staff by constant indents.
Note : Each licensed vendor who obtains stamps through the post, should
despatch the necessary challan two days earlier than the remittance of the sale
price by money orders. In addition, he shall enter on the money order coupon the purpose for which the remittance is being made. Failure to do
so may entail a refusal of the remittance.
Rule - 31. [Extent of supply without pre-payment.
Sub-Registrar of the Registration Department or other Government
servants appointed by the Collector as ex-officio vendors under Rule 25 (a) (2)
may be granted by the Collector an advance of stamps not exceeding Rs. 10,000/-
in aggregate in value, without pre-payment.
Note : The cost of remitting cash to the treasury for the purchase of
stamps and postage and insurance of stamps parcels issued to licensed vendors
in return for cash, is borne by the stamp department.]11
Rule - 32.
[Omitted].
Rule - 33.
[Omitted].
Rule - 34. Discount and commission.
[(1) Every licensed vendor who purchases stamps from the State
Government on cash payment shall be allowed discount on the supply of stamps
purchased by him, provided that no discount shall be payable when the total
value of such purchases fall below Rs. 5, or on purchases of revenue stamps of
the denomination of Five naye paise, Ten naye paise, Fifteen naye paise and
Twenty five naye paise and refugee stamps of the denomination of Ten naye
paise.]
[(2) The rate of discount per hundred at all the places in the State are
as follows :
|
Description
of Stamps
|
Rates of
discount per 100
|
|
|
On stamp
papers of On stamp papers of denomination of denomination of more Rs. 100 or
less than Rs. 100
|
|
(1)
|
(2)
|
(3)
|
|
Non-judicial-Hundi
Stamp & impressed Stamp paper
|
Rs. Paise 2.00
|
Rs. Paise
1.50]
|
|
|
|
|
Sub-rule (2) as applicable to the State of Chhattisgarh
"(2) The
rate of discount per hundred at all the places in the State are as under :
Rates of discount per 100 In all district headquarter At all such
places other towns and headquarter than mentioned in towns of all
sub-divisions column (2)
|
(1)
|
(2)
|
(3)
|
|
Non-judicial
Stamps Hundi Stamps & Impressed Stamp papers
|
Rs. Paise
2.00
|
Rs. Paise
3.00"
|
[(3) Every person, including an ex-officio vendor, who purchases
"revenue stamps" from the State Government on cash payment shall be
allowed discount on the supply of stamps purchased by him at the rate of rupees
6 per 100.]
Rule - 35. [No discount or commission to ex-officio vendors.
Except for the discount allowed on purchase of revenue stamps under
sub-rule (3) of Rule 34, ex-officio vendor shall receive discount on purchase
of stamps made or commission on sale of stamps effected by them.]
Rule - 36. Stamps of the denominations required to be supplied if possible.
Upon application being made for an impressed sheet of a particular
value, a sheet of that value shall, if in stock, be furnished to the applicant.
Rule - 37. [Procedure when stamps of the required denomination are not in stock.
When no sheet of the value required be in stock the vendor shall supply
the applicant with the smallest number of sheets which he can furnish, so as to
make up the required value.]
Rule - 38. [Particulars to be entered on impressed sheets.
Every stamp vendor shall endorse on the back of each impressed sheet
(other than a hundi) sold by him to the public, the serial number, the date of
sale, the value of the stamp in full in words, and the name, father's
name, caste and residence of the actual purchaser, and if purchased on behalf
of a third person, the name and residence of that person, and the name of the
parties and their address, to the transaction sought to be recorded, thereon
and the purpose for which the stamps are purchased along with consideration or
value of the transaction except in the case of an agreement under Article 5 of
Schedule I or I-A, of the Indian Stamp Act, 1899 and Power of Attorney under
Article 48 thereof and shall affix his legible signature to the endorsement
along with a rubber stamp of his name and place of sale. At the same time he
shall make corresponding entries in a register to be kept by him in Form B
hereinafter prescribed.]
Rule - 39. [Register of sale.
Every vendor shall keep a register of impressed sheets sold to the public
in Form D in Appendix III.]
Rule - 40. Signing of endorsement on the stamp and the entry on the register by the purchasers.
If the purchaser is literate he shall be invited to sign the endorsement
on the stamp and the entry in the register; and if illiterate the imprint of
his left thumb-impression shall be taken below the endorsement on the stamp as
well as against the entry in the register.
Rule - 41. [Registers have to be maintained and their deposit after completion.
Each page of the register shall be numbered and sealed with the seal of
office of the sub-registrar of the sub-district. The name of the vendor, the
date on which the register is brought into use and the number of pages it
contains shall be entered on the inside of the cover. On completion, it shall
be deposited in the office of the sub-registrar concerned. The use by a
licensed vendor of a register not so distinguished is forbidden.]
Rule - 42. [Maintenance of register of daily transactions by licensed vendor.
Every licensed vendor shall also maintain a register of his daily
transaction in Form E in Appendix III.]
Rule - 43. False endorsement or enfacement prohibited.
No vendor shall knowingly make a false endorsement or enfacement on a
stamp sold or a false entry in his register of sales.
Rule - 44. Overcharge and delay prohibited.
No vendor shall demand or accept for any stamp more than the actual
value denoted thereon, and every vendor shall without delay deliver any stamp
which he has in his possession for sale on demand by any person tendering the
value in any currency which would be accepted on behalf of Government by the
Collector.
Rule - 45. Discontinued stamps not to be sold.
No vendor shall sell any stamp the use of which has been ordered by
Competent Authority to be discontinued.
Rule - 46. [Accounts, etc., to be open to inspection.
Every vendor shall allow any District Registrar or Sub-Registrar or any
Revenue Officer not below the rank of Naib Tahsildar on any official duty
authorised in that behalf by the Collector or by the State Government at any
time to inspect his register of sales and the stock of stamps in his
possession.]
Rule - 47. Stamps to be delivered on demand by the Collector or on revocation of licence, etc.
Every licensed vendor shall at any time on the demand of the Collector
or on revocation or on relinquishment of his licence deliver up all stamps, or
any class of stamps, remaining in his possession, together, with the registers,
copies of the Act and rules which he was supplied with free of cost.
Rule - 48. Sign-boards, etc.
Every licensed vendor shall at all times keep affixed in a conspicuous
position outside his place of vend a placard bearing his name and the words
"Licensed Vendor of Stamps" in Hindi and also, should the Collector
so require, in English.
Rule - 49. Keeping of the licence and copies of the Act and Rules at the place of vend for inspection.
He shall keep at his place of vend his licence and copies in English and
Hindi of the Act of the Legislature referring to the stamps sold by him and its
Schedules, together with these rules in English and in Hindi, which shall be
supplied to him free of charge. He shall permit any intending purchaser to
inspect the Act, Schedules and rules.
Rule - 50. Unsold stamps may be exchanged.
A licensed vendor may be allowed to exchange unsold stamps which are fit
for the other stamps of the same value.
Rule - 51. [Supply of revenue stamps to be kept.
Every licensed vendor shall keep for sale to the public a supply of the
denominations, viz; Five naye paise, Ten naye paise, Fifteen naye paise and
Twenty five naye paise, of revenue stamps and refugee relief stamps of
denomination of Ten Paise, sufficient for the probable demand of at least one
week.]10
Rule - 52. [List of licensed vendors.
A register of licences issued shall be kept in the office of the
District Registrar and shall be revised annually in April when all lapsed
licences shall be struck out and new licences entered. It shall contain the
following headings :
(a)
Date of
licence.
(b)
Name of
licensee.
(c)
Place of
vend.
(d)
Amount of
security, if any, taken.
(e)
Description
of stamps to be sold under the licence.
(f)
Remarks
(this column shall show any changes that may take place during the year).]
APPENDIX I
[List of instruments referred to in Rule 10 (i)]
|
|
|
Number of
Article in Schedule I
|
Number of
Article in
Schedule
I-A
|
|
1.
|
Administration
bond
|
|
2
|
|
2.
|
Affidavits
|
|
4
|
|
3.
|
Agreements
of memoranda of agreements printed in the Hindi language
|
|
5(C)
|
|
4.
|
Appointments
made in execution of a power
|
|
7
|
|
5.
|
Articles of
Association of a Company
|
|
10
|
|
6.
|
Articles
of clerkship
|
|
11
|
|
7.
|
Bills of
lading
|
14
|
|
|
8.
|
Charter
parties
|
|
20
|
|
9.
|
Declarations
of trust
|
|
64-A
|
|
10.
|
Instruments
evidencing an agreement relating to (1) the deposit of title-deeds or
instruments constituting or being evidence of the title to any property
whatever (other than a marketable security), or (2) the pawn or pledge or
hypothecation of movable property.
|
6
|
|
|
11.
|
Lease
partly printed or lithographed in on oriental language, when the written
matter does not exceed one-fourth of the printed matter.
|
35
|
|
|
12.
|
Memoranda
of Association of Companies
|
|
39
|
|
13.
|
Mortgages
of crops.
|
|
41
|
|
14.
|
Notes of
protest by Masters of Ships
|
|
44
|
|
15.
|
Revocations
of trust.
|
|
64B
|
|
16.
|
Share-warrants
issued by a Company in accordance with Section 43 of the Indian Companies
Act, 1913 (VII of 1913).
|
|
59
|
|
17.
|
Warrants
of goods.
|
|
65
|
|
18.
|
Note or
memorandum when the duty payable exceeds twenty naye paise.
|
|
43(b)
|
|
19.
|
Transfers
of the descriptions mentioned in
|
|
62 (a)
&
|
|
|
Article
62, clauses (a) and (b) of Schedule I-A, when the duty payable exceeds Rs.
10.
|
|
62(b)
|
APPENDIX II
[List of instruments referred to in Rule 10 (ii)]
|
|
|
Number of
Article in Schedule I
|
Number of
Article in
Schedule
I-A
|
|
|
|
|
|
|
|
|
|
|
|
1.
|
Agreements
or memoranda of agreements which, in the opinion of the proper officer,
cannot conveniently be written on sheets of paper on which the stamps are
engraved or embossed.
|
|
|
|
2.
|
Instruments
engrossed on parchment and written in the English style which, in the opinion
of such officer, cannot conveniently be written on sheets of paper on which
the stamps are engraved or embossed.
|
|
|
|
3.
|
Awards.
|
|
11
|
|
4.
|
Bills of
exchange payable otherwise than on demand and drawn in the province.
|
13 (b)
& (c)
|
|
|
5.
|
Bonds.
|
|
15, 16,
26,
34, 56
& 57
|
|
6.
|
Certificate
of sale.
|
|
18
|
|
7.
|
Composition
deeds
|
|
22
|
|
8.
|
Conveyances
|
|
23
|
|
9.
|
Debentures.
|
|
37
|
|
10.
|
Instruments
imposing a further charge on mortgaged property.
|
|
32
|
|
11.
|
Instruments
of apprenticeship.
|
|
9
|
|
12.
|
Instruments
of co-partnership.
|
|
46-A
|
|
13.
|
Instruments
of dissolution of partnership.
|
|
46-B
|
|
14.
|
Instruments
of exchange.
|
|
31
|
|
15.
|
Instruments
of gift.
|
|
33
|
|
16.
|
Instruments
of partition.
|
|
45
|
|
17.
|
Leases.
|
|
35
|
|
18.
|
Letters of
licence.
|
|
38
|
|
19.
|
Mortgage-deeds.
|
|
40
|
|
20.
|
Powers of
attorney.
|
|
48
|
|
21.
|
Reconveyances
of mortgaged property.
|
|
54
|
|
22.
|
Releases.
|
|
55
|
|
23.
|
Settlements.
|
|
58
|
|
24.
|
Transfers
of the description mentioned in Article 62, clauses (c), (d) and (e) of
Schedule I-A.
|
|
62 (c),
(d) &(e)
|
[APPENDIX III