APPOINTMENT OF AND SUPPLY OF STAMPS TO VENDORS. The treasurer at the headquarters of a district and
at subdivisions the subordinate officer entrusted with the custody and sale of
stamps on behalf of Government shall be ex-officio vendors and shall sell on
behalf of Government "court-fees" stamps to licensed vendors, and to
the public on application. No treasurer or other subordinate officer in charge
of stamps shall purchase stamps at a discount for sale on his own account to
the public. Collectors are authorized to grant licenses to
private persons for the sale of stamps. Licenses may be granted to Postmaster with the
consent of the Postmaster General. Note: In order that the Public may be provided with
every facility for readily obtaining stamps in outlying localities where
otherwise stamps might not always be easily available, licenses for the sale of
stamps of every description may be granted to any respectable and reasonable
substantial person who wishes to sell them, either as a special business or in
addition to some other business which he carries on. At district and
sub-divisional headquarters, and in large towns where vendors are readily
found, the number of them shall be such as to offer reasonable facilities to
the public, but shall be limited so as to allow of a moderate income from the
sale of stamps being derived by each. Every license shall specify the name of the
licensee, the description of stamps which may be sold under the license, the
place of vend, and such other matters as may be necessary and shall be signed
by the authority granting it. Licensed vendors shall not sell stamps of any
description or at any places other than the descriptions and places mentioned
in their licenses and no licensed vendor shall sell, any stamps the use of
which has been ordered by competent authority to be discontinued. The license shall be revocable at any time by the
authority who grants it. Every licensed vendor shall, at any time on the
demand of the Collector or other officer duly authorised by him, deliver up all
stamps, or any class of stamps remaining in his possession. A licensed vendor shall obtain all supplies of
stamps which he is authorised to sell only from the treasury or a sub-treasury
of the district for which his license is granted. No licensed vendor shall be supplied with stamps on
credit without the special sanction of Government. Licensed vendors at all places purchasing court-fee
stamps of the total value of Rs. 25 and upwards at one time, by payment of
ready money, shall receive the same at a discount at the rate of Re. 0-14-7
percent. No discount shall be allowed on purchase of any
stamps of which the value is more than Rs. 50 Exception. Stamps of value exceeding Rs. 50 but not
exceeding Rs. 625 may be sold at the Patna High Court for use in that Court
only by vendors specially licensed by the Collector of Patna in that behalf,
they shall receive discount at the rate of Rs. 0-12-6 percent in respect of
such stamps. (1) In the following cases the full value less one anna in the rupee of the
stamps returned into store shall be paid to a licensed vendor: (a) When he resigns his license. (b) When the license is revoked for any fault of the licensee. (c) When the stamps are returned on the death of the vendor. Rules in this section constitute the Annexure A
referred to in rule 37 of the Rules made by the Government o( Bihar under
section 74 of the Indian Stamps Act for the custody, supply, etc. of stamp and
stamped paper in Bihar. (d) When the stamps are returned on the application of the vendor for leave
to restore any stamps. (2) In the following cases, the full value of the stamps returned into
store, less only the discount allowed on their sale, be paid to licensed
vendors: (a) When stamps are returned on expiry of the license. (b) When they are recalled by Government, (c) When the license is revoked for any cause other than the fault of the
licensee. Stamps may be exchanged: Provided also that no adhesive stamp shall be
received back into store, unless, in cases where the value of each label is not
less than Rs. 5 there are at least two such labels which have never been
detached from each other, and in cases where the value of each label is less
than Rs. 5, unless there are at least four such labels which have never been
detached from each other. Every vendor licensed to sell stamp shall allow the
Collector or any gazetted officer duly authorized by him, and, within the
compounds belonging to the Civil Courts, the District Judge or any gazetted
officer duly authorized by him, at any time to inspect his work and to examine
the store of stamps in his possession. The Registrar, the Deputy Registrar and the
Assistant Registrar of the High Court shall have the right to inspect the works
of the stamp vendors in the High Court and to examine the stock of stamps in
their possession. DUTIES OF VENDORS Every licensed vendor shall at all times have
struck up in a conspicuous place outside the place of vend, a signboard,
bearing the name of the vendor with the words "Licensed Vendor of
Stamps" in the vernacular language of the district. He shall have on view,
in the place of vend, his license and the Acts of the Legislature and their
Schedules referring to the stamps sold by him, together with these rules in the
vernacular (and also in English when the Collector so directs), so that they
can readily be seen and read by purchasers. Every licensed vendor shall keep such stock of the
stamps which he is authorised to sell as is sufficient to meet the public
demand and his stock shall contain such a proportion of stamps of each value
exceeding Re. 1 but not exceeding Rs. 50 as may be fixed by the Collector. Every ex-officio or licensed vendor shall insert at
the time of sale to any member of the public the name of the purchaser, and the
date of the sale, with the signature of the vendor, on the blank space left for
this purpose on each" adhesive court-fee-stamps: Provided that the Board of Revenue may, by notification
in the official gazette relax this rule to such extent and in such manner as
may appear necessary in the ease of stamps not exceeding Re. 1 in value, in
regard to any place where it is shown to the satisfaction of the Board that the
sale of stamps not exceeding this value is so great as to render it difficult
to carry out the above rule in its entirety. Every ex-officio or licensed vendor shall write at
the time of sale on the back of every impressed court-fee stamp which he sells,
the date of sale, the name of the purchaser, and the value of the stamp in
full, in words, and shall affix his signature to the endorsement. Every ex-officio or licensed vendor shall without
delay deliver any stamps, which he has in his possession for sale, on demand by
any person tendering the value thereof in any currency which would be accepted
on behalf of the Government by the Collector, No ex-officio or licensed vendor shall demand or
accept for any stamp more than the value denoted thereon. If in any case the amount of the fee chargeable
under the Act involves a fraction of an anna, such fraction shall be remitted. NOTE Subject to the exceptions mentioned in section
3 of the Act, the fee chargeable under the Act shall be collected only by means
of adhesive or impressed stamps bearing the words "Court-fee". Under Government of India notification no. 1522,
dated the 20th March, 1885 the additional Court-fee payable under section 19-E
of the Court-fees Act, 1870, on probates and letters of administration shall be
denoted either (a) by impressed and adhesive stamps, or (b) wholly by adhesive
stamps (vide entry no. 2, Appendix II, page 44) When, in any case, the fee chargeable under the Act
is less than Rs. 25 and the amount can be denoted by a single adhesive stamp,
it shall be denoted by a single adhesive stamp of the required value. If a
single adhesive stamp of the required value is not available or if the amount
cannot be denoted by a single adhesive stamp, a stamp of the next lower value
available shall be used, and the deficiency shall be made up by the use of one
or more additional adhesive stamps of the next lower values which may be
required to make up the exact amount of the fee. When, in any case, the fee chargeable under the Act
amounts to or exceeds Rs. 25 and the amount can be denoted by a single
impressed stamp, it shall be denoted by a single impressed stamps of the
required value, if a single impressed stamp of the required value is not
available, or if the amount cannot be denoted by a single impressed stamp an
impressed stamp of the next lower value available shall be used, and the
deficiency shall be made up by the use of one or more additional impressed
stamps of the next lower value available which may be required to make up the
exact amount of the fee in combination with adhesive stamp to make up fractions
of less than Rs. 25. Any adhesive stamp so used shall be affixed to the
impressed stamp of the highest value employed in denoting the fee, or to the
first sheet of the document to be inscribed In such manner as not to conceal
the value of the stamp thereon. Note. Where a certificate referred to in section
382 of the Indian Succession Act, 1925 (Act XXXIX of 1925), has been granted or
such certificate has been extended by a British Representative and it is
intended to stamp the certificate to denote the fees chargeable thereon under
the provisions of Article 12 of Schedule I to the Court-Fee Act, 1870, as in
force in Bihar, the stamps used to denote such fees shall be either (a)
impressed and adhesive or (b) wholly adhesive, When the application for the required-stamp is made
to a licensed vendor of court-fee stamps and such vendor is unable to furnish a
single stamp of the required value, he shall give a certificate to that effect
in the form below, which must be affixed to the document and filed with it-Form
of Certificate "Certified that a single stamp of the value of Rs. required
for this document is not available, but that, in lieu thereof, I have furnished
a stamp of the next lower value available, and made up the deficiency by the
use of one or more adhesive/impressed stamps of the next lower values available
required to make up the exact amount of the fee." Certificates are not required in similar
circumstances for official vendors but they shall, as far as practicable follow
the above instructions. A document stamped otherwise than in accordance
with the preceding rules is not properly stamped within the meaning of section
28 of the Court-Fees Act, 1870. When two or more impressed stamps are used to make
up the amount of the fee chargeable under the Court-Fees Act, a portion of the
subject-matter shall ordinarily be written on each stamped sheet, where this is
impracticable or seriously inconvenient, the document shall be written on one
or more sheets bearing impressed stamps of the highest value, and the remaining
stamps shall be punched and cancelled by the Court and filed with the record, a
certificate being recorded by the Court on the face of the first sheet of the
document to the effect that the full court-fee has been paid in stamps. The
writing on each stamped sheet shall be attested by the signature of the person
or persons executing the document: When one or more impressed stamps used to denote a
fee are found insufficient to admit of the entire document being written on the
side of the paper which bears the stamp, so much plain paper may be joined
thereto as may be necessary for the complete writing of the document, and the
writing on the impressed stamps and on the plain paper shall be attested by the
signature of the person or persons executing the document. The presiding officer of any Court where adhesive
court-fee stamps are used shall, in the exercise of his discretion, be
competent to issue a certificate for the renewal, free of charge, of the stamp
or stamps on any document, in any case in which the rewriting of such document
has, through inadvertence, or accident been, in his opinion, rendered
necessary; or when, after it has been duly stamped and the stamps have been
cancelled, it is found that reason for presenting it to, or filing it in, the
Court has ceased to exist. Such certificate shall be sufficient authority to
the Collector or officer in charge of a subdivision, as the case may be, to
issue to the holder of a certificate other stamps of the value specified in the
certificate, on delivery of the stamps which have been rendered useless. As regards stamps used under section 3 of the
Court-Fees Act in the High Court of Judicature at Patna, the taxing officer
mentioned in section 5 of the Court-Fees Act, VII of 1870, is, in the exercise
of his discretion competent to issue a certificate for the renewal free of
charge, of the stamp or stamps on any document in cases when the re-writing of
such documents has through inadvertence or accident been, in his opinion
rendered necessary or where after a document has been duly stamped and the
stamps cancelled, it is found that the reason for presenting it to, or filing
it in, the Court has ceased to exist. Such certificate shall be sufficient
authority to the Collector to issue to the holder of the certificate other
stamp's of the value specified in the certificate, on delivery of the stamps
which have been rendered useless. Subject to the control of the Collector, renewals
under the above rules may be made by Sub-divisional Officers within their
respective Jurisdiction or by Assistant or Deputy Collectors who may be placed
in charge of the Stamp Department of the district headquarters. The officer to whom the application for renewal of
stamps is made or the Collector, in any case, may require an affidavit from, or
take the deposition of the applicant, if for any reason such affidavit or
deposition appears to him to be necessary in addition to the verification
provided in the form of application. Note. (1) The officer receiving the application
should satisfy himself that the stamps are genuine and that no mark of
cancelment have been erased. (2) The Collector should bear in mind that it is
not obligatory on him to require a deposition or affidavit in every case. It
will probably be found sufficient ordinarily to have the application verified
as provided In the form of application. Application shall, if possible be
disposed of on the date of application. When an application for renewal of spoiled or
useless stamps is sanctioned, or a deposition, affidavit, or further evidence
demanded in support of it if the fresh stamps be not taken or the deposition,
affidavit or further evidence called for is not given, as the case may be,
within one year of the date of the order, in either case, the application shall
be struck off. ACancellation of stamps. 1.
Cancellation of stamps Local
officers should direct their particular attention to the provisions of section
30 of the Court-Fees Act, VII of 1870, regarding the cancellation of stamps
used under that Act, The personal responsibility of the officer who gives any
order to see that the stamp affixed under Act VII of 1870, is punched before he
takes action, is clear from section 30 of the Act and must be enforced. The
punch to be used by the receiving Court or officer must be round. The pieces
punched out shall be immediately destroyed, so as to prevent their being
fraudulently used. Each
Revenue Officer should, under section 30 of the Court-Fees Act, VII of 1870,
formally appoint an officer for the purpose of canceling stamps, and should see
that officer, and no other, is allowed to do the work. IA. Each
Revenue Officer should see that immediately after stamps are filed they are
defaced with the date seal of his court in addition to being punched. 2.
[1]Second punching by record-keeper The
record-keeper of every Court or office shall, when a case is decided and the
record consigned to his custody, punch a second hole with a triangular punch in
each label distinct from the first, and at the same time not upon the fly-leaf
the date of his doing so. The second punching should not remove so much of the
stamp as to render it impossible or difficult to ascertain its value or nature,
and should be made on the day the records are received in the record room, or
as soon after as possible, and should not await the inspection or examination of
the records. These
directions apply only to adhesive labels used under the Court-fees Act.
Impressed stamps used for denoting Court-fees need not be cancelled or punched,
otherwise than as required by section 30 of the Court-Fees Act. 3.
[2]Cancellation of stamps In copies The Court
or officer issuing copies, certificates or other similar documents liable to
stamp duty shall, before issue, cancel the label, affixed to them by punching
out with a square punch a portion of the label in such a manner as to remove
neither the figure-head, nor that part of the label upon which its value is
expressed. As an additional precaution, the signature of the officer attesting
the document with the date should be written across the label and upon the
paper on either side of it, as is frequently done by persons signing stamped
receipts. The stamp shall be punched at the time of attesting the document. An
impression exists that the square hole punched under these orders by the
issuing court or office in the stamp label affixed to copies, Certificates,
etc. does away with the necessity for cancellation by punching out the
figure-head under section 30 of the Act by the Court or office in which the
copy or certificate, etc., may be produced or filed but this view is incorrect,
and it will be readily understood that the orders in question cannot override
the express provisions of the Act. B - Watermarked paper 4.
Use of plain paper To provide
against adhesive court fee stamps being affixed to documents written on paper
unfitted for the purposes of record, the Government of India have approved of a
special kind of paper for use with the court-fee labels. The size of this paper
is 13 1/2 inches long by 8 1/2 inches wide, and the use of it for the purpose
intended is authorised by the High Court in their order no. 22, dated the 28th
June, 1872, published at page 67 of the Calcutta Gazette of the 24th July,
1872. N.B.It may
be a question whether revenue, judicial and magisterial officers could refuse
to receive an application or a petition merely because it is not written upon
paper of a particular size or description provided that it is of a kind
sufficiently durable to be adopted for record. But they clearly would be
justified in refusing permission to file a document written upon paper obviously
unfitted for this purpose. CStamps for copies 5.
Stamps for copies A special
kind of impressed paper has been prescribed for realizing the charge to be made
for the preparation of copies for use in all Civil, Criminal and Revenue
courts. Indents for this description of stamps should be made in the same way
as is done in the case of ordinary stamps. The stamps should be sold to the
public through the agency of licensed vendors, who should be remunerated by a
discount of one three-fourth pies in the rupee or Re. 0-14-7 per cent. Note. Stamps
for copies are court-fee stamps, and the payment of discount to licensed
vendors in respect of these stamps is governed by rule 6 of section 1 of this
part. DControl of judicial officers over the sale of stamps in Civil Court
compounds, 6.
Grant of licenses to sell stamps
within the compounds belonging to Civil Courts. Licenses to
sell stamps within the compounds belonging to Civil Courts shall not be issued
by the district officers without consulting the District Judge, whose
reasonable objections are to prevail. 7.
Cancellation of licenses for the sale
of stamps within the compounds belonging to Civil Courts Any
representation of the District Judge for the cancellation of any license
granted for the sale of stamps within the compounds belonging to Civil Courts
shall receive all due consideration.RULES
UNDER THE COURT-FEES ACT, 1919