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THE KERALA STAMP (FIXATION OF FAIR VALUE OF LAND) RULES, 1995

THE KERALA STAMP (FIXATION OF FAIR VALUE OF LAND) RULES, 1995

THE KERALA STAMP (FIXATION OF FAIR VALUE OF LAND) RULES, 1995

[1][THE KERALA STAMP (FIXATION OF FAIR VALUE OF LAND) RULES, 1995]

PREAMBLE

In exercise of the powers conferred by section 69 of the Kerala Stamp Act, 1959 (17 of 1959), read with sections 28A, 45A and 45C thereof, Government of Kerala hereby make the following Rules, namely:-

Rule - 1. Short title and commencement.-

(1)     These rules may be called the Kerala Stamp (Fixation of Fair Value of Land) Rules, 1995.

(2)     They shall be deemed to have come into force on and with effect from the Ist day of April, 1994[2]

Rule - 2. Definitions.-

In these rules, unless the contest otherwise requires,-

(a)      'Act" means the Kerala Stamp Act, 1959 (17 of 1959);

(b)      "Collector" means the Chief Officer who is in charge of the administration of a Revenue District;

(c)      "Registering Officer" means an Officer registering documents under the Registration Act, 1908 (Central Act XVI of 1908);

(d)      "Revenue Divisional Officer" means the Chief Officer in charge of the administration of a Revenue Division;

(e)      "Members of family" means husband, wife, children and the legal heirs of the deceased children, if any;

(f)       "Village" means a Revenue Village.

Rule - 3. Fixation of Fair Value of Land.-

(1)     The Revenue Divisional Officer, shall for the purpose of fixation of fair value of land as required under section 28A of the Act, ascertain the fair value of land by classifying the lands as those lying in (i) Municipal Corporation Areas (ii) Municipalities and (iii) Rural areas.

(2)     Within each of the above categories, the lands may again be classified as commercial area, residential area, areas adjoining railway station, bus stations, factories, educational institutions etc., agricultural lands (wet and dry) and others as provided in sub section (2) of the said section.

(3)     Based upon above classification and categorisation to be used for comparative valuation in the same village/area for different types of land, Revenue Divisional Officer shall proceed to fix fair value of all lands in his jurisdiction.

(4)     Necessary reductions shall be granted if there are mitigating circumstances, such as lands being rocky/water logged or in close proximity of dumping yards, grave yards or similar other characteristics.

Rule - 4. Publication of fair value of land.-

(1)     The Revenue Divisional Officer shall, after having fixed the fair value of the land as provided in rule 3, publish a notification in Form 'A' appended to these rules and cause copies of the same exhibited in his office, the Taluk Office, the Village Office, Office of the local body and offices of the District Registrar and Sub Registrars concerned.

(2)     The Revenue Divisional Officer shall forward copies of the notification to the Superintendent of Government Presses for publication in the Official Gazette and to the District Collector, the Board of Revenue and the Government for information.

(3)     The Revenue Divisional Officer shall also forward copies of the Notification to the Inspector General of Registration, the District Registrar and the Sub Registrars concerned.

Rule - 5. Filing of Appeal.-

(1)     An appeal under sub-section (4) of section 28A of the Act shall be in Form B affixing court fee stamp to the value of Rs. 25.

(2)     If the appeal is not preferred in the prescribed Form or without adequate court fee or, not accompanied by necessary documents, shall be dismissed in limine.

(3)     The Collector shall examine the appeal taking into account all factors relating to the fair value of the land and take appropriate decision there on provided that the petitioners shall be given a reasonable opportunity of being heard before taking a final decision.

(4)     The Collector shall take a decision within 60 days from the date of filing of the appeal or within such further time, not exceeding 30 days as may be necessary for the reasons to be recorded in writing.

(5)     The decision of the Collector shall be final.

(6)     Collector may call for or receive such evidence as is necessary including compensation awarded by a Court in Land Acquisition cases and valuation given for granting solvency certificates, for determining the fair value.

(7)     The Collector shall communicate the decision, either confirming or modifying the fair value fixed, to the appellant and the Revenue Divisional Officer concerned.

(8)     In case the fair value of land has been modified by the Collector in appeal he shall cause publication of the same in Form 'C' in the Official Gazette.

Rule - 6. Revision of fair value of land.-

(1)     The fair value of land fixed may be revised every five years, or earlier if, in opinion of the Government any substantial change of the fair value of land has taken place.

(2)     The revision under sub-rule (1) shall be made by observing the same procedure as specified in these rules for fixing the fair value of land.

Rule - 7. Appeal to the Collector against the order of Registering Officer.-

(1)     An appeal under Sub-section (4) of section 45A of the Act shall be presented to the Collector within whose jurisdiction the land is situate, within 30 days from the date of order of the Registering Officer.

(2)     Every appeal petition shall be affixed with court fee stamp of Rs. 50 (rupees fifty) and shall be accompanied by a certified copy of the original order.

(3)     On receipt of the appeal petition the Collector shall, as soon as possible, examine the same and ensure that:-

(a)      the persons presenting appeal has 'locus standi'.

(b)      it is filed within the prescribed time; and

(c)      it is in confirmity with provisions of the Act and the Rules.

Rule - 8. Disposal of Appeal.-

(1)     The Collector may before taking final decision, obtain from any source such further information, as may be necessary for the purpose. The Collector may also call for such information as he deems necessary from the parties and,-

(a)      call for any information or record from any public office or authority under the Government or local body;

(b)      examine and record statements from any member of the public, or authority under the Government of a local body; and

(c)      inspect the land after due notice to the parties concerned.

(2)     The appellant shall be given a reasonable opportunity of being heard before taking a final decision on the appeal.

(3)     The Collector shall pass such orders on the appeal as may deem just and reasonable, within a period of 30 days from the date of filling of the appeal or within such further time not exceeding 15 days as may be necessary, for reasons to be recorded in writing.

(4)     The order of the Collector shall be final.

Rule - 9. Holding of Enquiries and order for purchase of land by Government and Appeal.-

(1)     On receipt of a reference under sub-section (1) of section 45C of the Act, the Collector shall issue a notice to every person by whom and, every person in whose favour the instrument has been executed, informing them of the reference from the registering officer for an order for purchase of the land by the Government and asking the persons likely to be affected thereby to submit to him representations if any, in writing, to show that the fair value of the land has been truly set forth in the instrument and, to produce all evidence in support of their contentions.

(2)     The parties shall be given a reasonable opportunity of being heard before taking a final decision.

(3)     The Collector may, if he deems fit, record statements from the parties to whom notices under sub-rule (1) have been issued.

(4)     The Collector may, for the purpose of enquiry,-

(a)      call for any information or record from any public office or authority under the Government or a local body;

(b)      examine and record statements from any member of the public or authority under the Government or a local body; and

(c)      inspect the land after due notice to the parties concerned.

(5)     After holding the enquiry as provided is sub-rules (1) to (4), the Collector shall pass an order in writing, determining the fair value of the land and the duty payable on the instrument based on such fair value and direct the persons liable to pay the stamp duty, to pay the deficit duty together with such penalty, not exceeding twenty-five per cent of the fair value of the land, within twenty one days or such further period of time not exceeding 10 days as the Collector may fix. for reasons to be recorded in writing.

(6)     On payment of such duty, the Collector shall endorse a certificate of such payment on the instrument under his seal and signature and thereupon the instrument shall be duly registered by the Registering Officer.

(7)     If the person fails to comply with the directions under sub-rule (5), the Collector shall order for the purchase of the land by the Government as provided in sub-section (3) of section 45C of the Act.

(8)     (a) The Collector shall cause to publish copies of the order issued under sub-rule (7), in his office, the Taluk Office, the Village Office, the office of the Local Body and Offices of the District Registrar and Sub-Registrars concerned.

(b) The list of the order shall be publish in two dailies having wide circulation in the District.

(c) The Collector shall forward copies of the order to the Superintendent of Government Presses for publication in the Official Gazette with copies to the Government and the Board of Revenue;

(d) The Collector shall also forward copies of the order to Inspector General of Registration and the District Registrar concerned.

(9)     The Government shall provide necessary funds for payment as per sub-section (4) of section 45C of the Act.



[1] Issued under G.O.(P) No. 124/95/TD dated 23-5-1995 Pub. in K.G.Ex.No. 497 dated 26-5-1995 as SRO 645/95.

[2] Date of Commencement: 1-4-1994.