PREAMBLE

In exercise of the power conferred under Section 75 of the Indian Stamp Act, 1899 (Act II of 1899), the Government of Bihar makes the following rules to regulate the payment of Stamp duty on instruments by electronic method using Franking machine/Tax meter.

Rule 1.Name, extent and commencement.?

(1)     This Rule shall be called the Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004.

(2)     It shall extend to the whole of the State of Bihar.

(3)     It shall come into force from the date of notification in the official gazette.

Rule? 2.

(a) ??A list of user officers authorized by the Secretary, Department of Registration under Rule 5(iii) and Rule 6 of the Bihar Stamp (Amendment) Rules, 2004 shall be maintained in Form-Ill in the office of the Inspector General of Registration.

(b)? ?The Collector of a district shall obtain from proper officers mentioned in Rule 6 of the Bihar Stamp (Amendment) Rules, 2004 and from any individual, body or institution authorized under Rule 5 (iii) of the Bihar Stamp (Amendment) Rules, 2004 anindent of the amount for sale of different kinds of stamp for each quarter in Form No-IV in two copies.

(c) ???A Compiled quarterly indent of the amount for the district shall be sent to the Secretary, Registration department by the collector in Form No-V along with copies of Form No-IV.

(d)?? ?The indent made under sub-rule (b) of this Rule shall be sent to the collector 30 (thirty) days before the beginning of the quarter mentioned in Form IV and the indent from the collector under sub rule (c) shall be made available in the office of the Secretary Registration Department 15 days before the beginning of the quarter.

(e)? ?On the basis of the indent made under sub rule (c) of this Rule an order of authorization shall be issued in Form VI for the mentioned quarter by the Secretary, Registration Department to the concerted Collector.

(f)?? ?An account register shall be maintained in the office of the Secretary Registration for authorization order issued in Form VII. Form V along with the copies of Form IV sent by the Collector shall be safely kept for records.

Rule 3.

On the basis of the authorization order received from the Secretary, Registration, Collector, on the basis of the indent made under Rule 2 (b), shall make separate allotments of the amount for the sale of stamps to all such authorized officers of the district. The Collector shall maintain a register of such allotment in Form (VIII).

Rule? 4.

Every office, individual, body or institution, authorized for the use of franking machine/tax meter for sale of stamps shall maintain a daily sale register in Form IX for each kind of stamp and the amount collected from the sale.

Rule? 5.

(a)      Every authorized user officer of the franking machine/tax meter shall send a weekly statement in Form X and by 5th of the each month a monthly statement in the same Form X to the Collector and the District Sub-Registrar the district in which the amount received from the sale of stamp and the balance of allotment shall be mentioned.

(b)      A Compiled Statement in Form XI shall be sent by the District Sub Registrar by 7th date of each month to the Secretary, Registration, Inspector General of Registration and the Collector and a copy of this shall be sent to the Inspector of Registration offices.

Rule? 6.

At such places where a treasury is located, the persons willing to purchase the stamp shall obtain information from the concerned officer about the chargeability of the stamp duty on a prescribed information slip in Form XII. The slip shall be signed by the officer giving a written information about the payable stamp duty.

After payment of the amount of the stamp duty in the treasury through a challan and on production of an original copy of the challan and the information slip along with before the concerned officer that amount shall be impressed by the authorized officer by the franking machine/tax meter on the instrument:

Provided that the authorized officer, for one transaction up to Rs. 50/- (Rupees fifty) may receive the amount in cash and make impressions of that amount by the franking machine/tax meter.

Rule? 7.

(a)      At the places, where there is no treasury, the person willing to purchase the stamp shall get the information from the concerned officer as prescribed in Rule II. Thereon, the person shall obtain a bank draft of that required amount from the nearest State Bank of India or from any other nationalized bank specially authorized for this purpose by the Collector.

The bank draft along with the information slip on being deposited before the concerned officer, the equivalent amount shall be impressed on the instrument by the officer:

Provided that the authorized officer after receiving the advice of payment from the bank and being satisfied with it, shall make the impression of the amount contained in the bank draft on the instrument.

(b) ??All Bank Drafts received under Sub-Rule (a) of this Rule shall be deposited by the concerned officers in the treasury by challan on the next date.

Rule? 8.

The franking machine/tax meter shall be used by any officer, person, body or institution for impressing only one kind of stamp for which an authorization has been issued specially.

Rule? 9.

(a)      The user officer shall put his signature with date and shall give his name and seal of his designation.

(b)      The stamp shall be generally impressed on the top right hand corner of the first page of the instrument.

Rule? 10.

(a) ??On an application in Form I along with an Indemnity Bond made by any person or body or institution such person or body or institution may be authorized by the Secretary Department of Registration under rule for the use of franking machine/tax meter.

(b)? ?This authorization under sub-rule (a) of this Rule shall be for a period of one year and for each next year it shall be renewed.

(c) ???In case of authorization to an individual, other than the officials notified under Rule 6 of the Bihar Stamp (Amendment) Rules, 2004, a prior recommendation from the Collector of the concerned district shall be obtained.

(d) ? (i) The amount, for which the authorisation has been given to a person, or a body, or an Institution for the sale of stamp under above sub-rule (c) shall be deposited by such person or body, or the institution in the account of the Government in advance through the challan in the treasury. On production of an original copy of the challan before the Collector or before any officer authorised by him, an authorisation for sale of stamp equal to that amount shall be issued by the Collector in Form II and the Franking machine or the Taxmeter shall be sealed by the authorised officer in accordance with provisions under Rule 16.

(ii) The Collector shall send the information of all such authorisation along with a copy of the authorisation issued by him to the Secretary, Department of Registration within seven days.

Rule? 11.

(a)      In the case of an individual, body, or institution, a fee for authorization and for renewal may be fixed by the State Government through notification in appendix I.

(b)      The fees payable under in appendix I shall be revised by the State Government through notification.

Rule? 12.

Before renewal of the authorization to an individual, body or institution a report on the following points shall be obtained by the Secretary, Department of Registration from the Collector of the concerned district-

(i)       Whether there are instances of breaking of seals, if yes, the number of such instances.

(ii)      Whether the meter has been brought back or forwarded, if yes, in which condition.

(iii)     What has been the average daily sale of stamp.

(iv)    The state of maintenance of records connected with the tax meter.

(v)      How is the maintenance and upkeep of the machine?

Rule? 13.

The Secretary, Department of Registration shall have the right reserved to himself for cancelling an authorization or refusing its renewal without assigning any reason for the same.

Rule? 14.

It shall be essential for all such individuals, boards, institutions to maintain the records of indent, weekly and monthly reports, daily account register and all records related with franking machine/tax meter in prescribed forms under these Rules.

Rule 15.

Before putting in use, the amount sanctioned and authorized by the Secretary, Department of Registration to the user officer shall be loaded and the machine shall be sealed.

Rule? 16.

Authorized officers for sealing and breaking the seals.-

(i)       The machines for registration officer and other offices, individuals, body and institutions located at block level shall be sealed by the Additional Collector or any officer not below the rank of an Additional Collector authorised by the Collector.
?

(ii)      If such condition arises, the seal of a franking machine/tax meter shall be broken only by the officer authorized for sealing the machines.

Rule? 17.

The sealing of the machine shall be done by the authorized officer only in the presence of the user officer.

Rule? 18.

All sealing officers shall maintain a register in Form XIII in which the sealing officer and the user officer shall put his signature jointly after sealing.

Rule? 19.

The access code to the numerical lock of the franking machine/tax meter shall be in the personal custody of the sealing officer which shall be maintained by him in a register.

Rule? 20.

The franking machine/tax meter may be sealed separately by the user officer also.

Rule? 21.

The sealing material shall be supplied by the sealing officer along with the machine. The material shall be kept in the personal custody of the officer and it will be his responsibility to see that the seal is not misused.

Rule 22.

A register in Form-XIV shall be maintained by all user officer, or any individual or any board or any institution in which the meter reading at the time of opening and closing of the office shall be noted, the difference between the two shall be the amount collected in lieu of the impression made by the machine on that date.

Rule 23.

All Inspecting officers in course of their inspections shall examine the daily account register of the amount sold by the tax meter and shall also examine credits on four random dates of each month since the last inspection. The inspecting officer shall give a clear remark in his report about the up keeping of the tax meter.

Rule 24.

In case of any defect in Tax meter/Franking Machine such as breaking or tampering of the seals or discrepancy in the meter readings, the authorized user shall immediately stop using the machine and bring the matter of defect to the notice of the Collector of the district and the Secretary, Registration Department who shall take necessary steps for the repair of the machine as soon as possible.

Rule? 25.

All the user officers shall maintain a register of repair in Form-XV.

Rule? 26.

(1)     Keeping of registers and destruction

1.        Different records under this Rule shall be maintained as follows:

(2) ??(a) After the expiry of the period specified in sub-rule (1) the user officer, shall prepare a list of all such records and shall send it to the District Sub-Registrar. The District Sub-Registrar shall keep one copy and shall send two copies to the Inspector General of Registration with a recommendation for destruction.

(b) On receipt of the order of destruction from the Inspector General of Registration, related records shall be destroyed by the user officer and endorsement shall be made and signed with date on the office copy of the list under sub-rule (a).

Rule? 27.

The Secretary, Department of Registration whenever necessary, may issue directions for the proper use of tax meter by an executive order. 

APPENDIX-1

[See Rule -11 (1)]

Fee for authorisation and renewal of authorisation under Rule 11 (a) shall be as follows:?

PREAMBLE

In exercise of the power conferred under Section 75 of the Indian Stamp Act, 1899 (Act II of 1899), the Government of Bihar makes the following rules to regulate the payment of Stamp duty on instruments by electronic method using Franking machine/Tax meter.

Rule 1.Name, extent and commencement.?

(1)     This Rule shall be called the Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004.

(2)     It shall extend to the whole of the State of Bihar.

(3)     It shall come into force from the date of notification in the official gazette.

Rule? 2.

(a) ??A list of user officers authorized by the Secretary, Department of Registration under Rule 5(iii) and Rule 6 of the Bihar Stamp (Amendment) Rules, 2004 shall be maintained in Form-Ill in the office of the Inspector General of Registration.

(b)? ?The Collector of a district shall obtain from proper officers mentioned in Rule 6 of the Bihar Stamp (Amendment) Rules, 2004 and from any individual, body or institution authorized under Rule 5 (iii) of the Bihar Stamp (Amendment) Rules, 2004 anindent of the amount for sale of different kinds of stamp for each quarter in Form No-IV in two copies.

(c) ???A Compiled quarterly indent of the amount for the district shall be sent to the Secretary, Registration department by the collector in Form No-V along with copies of Form No-IV.

(d)?? ?The indent made under sub-rule (b) of this Rule shall be sent to the collector 30 (thirty) days before the beginning of the quarter mentioned in Form IV and the indent from the collector under sub rule (c) shall be made available in the office of the Secretary Registration Department 15 days before the beginning of the quarter.

(e)? ?On the basis of the indent made under sub rule (c) of this Rule an order of authorization shall be issued in Form VI for the mentioned quarter by the Secretary, Registration Department to the concerted Collector.

(f)?? ?An account register shall be maintained in the office of the Secretary Registration for authorization order issued in Form VII. Form V along with the copies of Form IV sent by the Collector shall be safely kept for records.

Rule 3.

On the basis of the authorization order received from the Secretary, Registration, Collector, on the basis of the indent made under Rule 2 (b), shall make separate allotments of the amount for the sale of stamps to all such authorized officers of the district. The Collector shall maintain a register of such allotment in Form (VIII).

Rule? 4.

Every office, individual, body or institution, authorized for the use of franking machine/tax meter for sale of stamps shall maintain a daily sale register in Form IX for each kind of stamp and the amount collected from the sale.

Rule? 5.

(a)      Every authorized user officer of the franking machine/tax meter shall send a weekly statement in Form X and by 5th of the each month a monthly statement in the same Form X to the Collector and the District Sub-Registrar the district in which the amount received from the sale of stamp and the balance of allotment shall be mentioned.

(b)      A Compiled Statement in Form XI shall be sent by the District Sub Registrar by 7th date of each month to the Secretary, Registration, Inspector General of Registration and the Collector and a copy of this shall be sent to the Inspector of Registration offices.

Rule? 6.

At such places where a treasury is located, the persons willing to purchase the stamp shall obtain information from the concerned officer about the chargeability of the stamp duty on a prescribed information slip in Form XII. The slip shall be signed by the officer giving a written information about the payable stamp duty.

After payment of the amount of the stamp duty in the treasury through a challan and on production of an original copy of the challan and the information slip along with before the concerned officer that amount shall be impressed by the authorized officer by the franking machine/tax meter on the instrument:

Provided that the authorized officer, for one transaction up to Rs. 50/- (Rupees fifty) may receive the amount in cash and make impressions of that amount by the franking machine/tax meter.

Rule? 7.

(a)      At the places, where there is no treasury, the person willing to purchase the stamp shall get the information from the concerned officer as prescribed in Rule II. Thereon, the person shall obtain a bank draft of that required amount from the nearest State Bank of India or from any other nationalized bank specially authorized for this purpose by the Collector.

The bank draft along with the information slip on being deposited before the concerned officer, the equivalent amount shall be impressed on the instrument by the officer:

Provided that the authorized officer after receiving the advice of payment from the bank and being satisfied with it, shall make the impression of the amount contained in the bank draft on the instrument.

(b) ??All Bank Drafts received under Sub-Rule (a) of this Rule shall be deposited by the concerned officers in the treasury by challan on the next date.

Rule? 8.

The franking machine/tax meter shall be used by any officer, person, body or institution for impressing only one kind of stamp for which an authorization has been issued specially.

Rule? 9.

(a)      The user officer shall put his signature with date and shall give his name and seal of his designation.

(b)      The stamp shall be generally impressed on the top right hand corner of the first page of the instrument.

Rule? 10.

(a) ??On an application in Form I along with an Indemnity Bond made by any person or body or institution such person or body or institution may be authorized by the Secretary Department of Registration under rule for the use of franking machine/tax meter.

(b)? ?This authorization under sub-rule (a) of this Rule shall be for a period of one year and for each next year it shall be renewed.

(c) ???In case of authorization to an individual, other than the officials notified under Rule 6 of the Bihar Stamp (Amendment) Rules, 2004, a prior recommendation from the Collector of the concerned district shall be obtained.

(d) ? (i) The amount, for which the authorisation has been given to a person, or a body, or an Institution for the sale of stamp under above sub-rule (c) shall be deposited by such person or body, or the institution in the account of the Government in advance through the challan in the treasury. On production of an original copy of the challan before the Collector or before any officer authorised by him, an authorisation for sale of stamp equal to that amount shall be issued by the Collector in Form II and the Franking machine or the Taxmeter shall be sealed by the authorised officer in accordance with provisions under Rule 16.

(ii) The Collector shall send the information of all such authorisation along with a copy of the authorisation issued by him to the Secretary, Department of Registration within seven days.

Rule? 11.

(a)      In the case of an individual, body, or institution, a fee for authorization and for renewal may be fixed by the State Government through notification in appendix I.

(b)      The fees payable under in appendix I shall be revised by the State Government through notification.

Rule? 12.

Before renewal of the authorization to an individual, body or institution a report on the following points shall be obtained by the Secretary, Department of Registration from the Collector of the concerned district-

(i)       Whether there are instances of breaking of seals, if yes, the number of such instances.

(ii)      Whether the meter has been brought back or forwarded, if yes, in which condition.

(iii)     What has been the average daily sale of stamp.

(iv)    The state of maintenance of records connected with the tax meter.

(v)      How is the maintenance and upkeep of the machine?

Rule? 13.

The Secretary, Department of Registration shall have the right reserved to himself for cancelling an authorization or refusing its renewal without assigning any reason for the same.

Rule? 14.

It shall be essential for all such individuals, boards, institutions to maintain the records of indent, weekly and monthly reports, daily account register and all records related with franking machine/tax meter in prescribed forms under these Rules.

Rule 15.

Before putting in use, the amount sanctioned and authorized by the Secretary, Department of Registration to the user officer shall be loaded and the machine shall be sealed.

Rule? 16.

Authorized officers for sealing and breaking the seals.-

(i)       The machines for registration officer and other offices, individuals, body and institutions located at block level shall be sealed by the Additional Collector or any officer not below the rank of an Additional Collector authorised by the Collector.
?

(ii)      If such condition arises, the seal of a franking machine/tax meter shall be broken only by the officer authorized for sealing the machines.

Rule? 17.

The sealing of the machine shall be done by the authorized officer only in the presence of the user officer.

Rule? 18.

All sealing officers shall maintain a register in Form XIII in which the sealing officer and the user officer shall put his signature jointly after sealing.

Rule? 19.

The access code to the numerical lock of the franking machine/tax meter shall be in the personal custody of the sealing officer which shall be maintained by him in a register.

Rule? 20.

The franking machine/tax meter may be sealed separately by the user officer also.

Rule? 21.

The sealing material shall be supplied by the sealing officer along with the machine. The material shall be kept in the personal custody of the officer and it will be his responsibility to see that the seal is not misused.

Rule 22.

A register in Form-XIV shall be maintained by all user officer, or any individual or any board or any institution in which the meter reading at the time of opening and closing of the office shall be noted, the difference between the two shall be the amount collected in lieu of the impression made by the machine on that date.

Rule 23.

All Inspecting officers in course of their inspections shall examine the daily account register of the amount sold by the tax meter and shall also examine credits on four random dates of each month since the last inspection. The inspecting officer shall give a clear remark in his report about the up keeping of the tax meter.

Rule 24.

In case of any defect in Tax meter/Franking Machine such as breaking or tampering of the seals or discrepancy in the meter readings, the authorized user shall immediately stop using the machine and bring the matter of defect to the notice of the Collector of the district and the Secretary, Registration Department who shall take necessary steps for the repair of the machine as soon as possible.

Rule? 25.

All the user officers shall maintain a register of repair in Form-XV.

Rule? 26.

(1)     Keeping of registers and destruction

1.        Different records under this Rule shall be maintained as follows:

(2) ??(a) After the expiry of the period specified in sub-rule (1) the user officer, shall prepare a list of all such records and shall send it to the District Sub-Registrar. The District Sub-Registrar shall keep one copy and shall send two copies to the Inspector General of Registration with a recommendation for destruction.

(b) On receipt of the order of destruction from the Inspector General of Registration, related records shall be destroyed by the user officer and endorsement shall be made and signed with date on the office copy of the list under sub-rule (a).

Rule? 27.

The Secretary, Department of Registration whenever necessary, may issue directions for the proper use of tax meter by an executive order. 

APPENDIX-1

[See Rule -11 (1)]

Fee for authorisation and renewal of authorisation under Rule 11 (a) shall be as follows:?