[THE
KERALA STAMP RULES, 1960]
PREAMBLE
In exercise of the powers conferred by
Sections 10, 11, 18, 36, 47, 54, 55, 58 and 69 of the Kerala Stamp Act, (Act 17
of 1959), the Government of Kerala hereby make the following rules:
CHAPTER I PRELIMINARY
Rule - 1. Short title.
(1)
These
Rules may be called the Kerala Stamp Rules, 1960.
Rule - 2. Commencement.
These Rules shall come into force with effect
from 1-9-1960
Rule - 3. Definitions.
In these rules-
(a)
"The
Act" means the Kerala Stamp Act, 1959 (Act 17 of 1959)
(b)
"Section"
means a section of the Act, and
(c)
"Schedule"
means the Schedule of the Act.
Rule - 4. Description of Stamps.
(1)
Except
as otherwise provided by the Act or by these rules.
(a)
all
duties with which any instrument is chargeable shall be paid and such payment
shall be indicated on such instrument by means of stamps issued by Government
for the purpose of the Act,
(b)
a
stamp which by any word or words on the face of it is appropriated to any
particular kind of instrument, shall not be used for an instrument of any kind;
and
(c)
stamps
purchased in Kerala State shall alone be used for instruments executed within
the State and chargeable with duty under the Act, [The Government of
India stamps, shall be sealed with the word "Kerala" before they are
issued from the treasuries of the State.]
(2)
There
shall be two kinds of stamps for indicating the payment of duty with which
instruments are chargeable, namely.
(a)
impressed
stamps, and
(b)
adhesive
stamps
CHAPTER II OF IMPRESSED STAMPS
Rule - 5. Hundis.
(1)
Hundis
other than hundis which may be stamped with an adhesive stamp under section 11,
shall be written on a 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 excee ding 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 Government to which a label has been affixed by the Superintendent of
stamps and impressed by him in the manner prescribed by rules.
(2)
Every
paper on which a hundi is written shall be not less than 8 5/8 inches long 51/8
inches wide and no plain paper shall be joined thereto.
(3)
The
provisions of sub-rule (1) of Rule 7 shall apply in the case of hundis.
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.
Rule - 7. Provision where single sheet of paper is insufficient.
(1)
For
every instrument, a single stamp either impressed or adhesive of the exact
amount of duty chargeable in respect of such instrument should alone be used.
If no single stamp of the denomination covering the duty required by the
instrument is available in circulation two or more stamps to make up the exact
amount of duty chargeable may be used in which case a portion of the instrument
shall be written on each paper so used:
Provided that no stamp of a lower
denomination should be used so long as it is possible to have one of a higher
denomination.
(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 it so much
plain paper may be sub-joined 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 paper sub-joined.
Rule - [8.
The duly on any instrument which is
chargeable with a duty of twenty paise under the Act, or of fifty paise under
Articles 17 and 40 (b) or forty paise under Article 34 or seventyfive paise
under Article 40(a) of the Sche-dule to the Act may be denoted by coloured
impressions marked on skeleton form of such instrument by the Superintendent of
Stamps]
Rule - [9. The proper officer.-
The Superintendent of Stamps, the Officers in
charge of the District Treasuries [and Sub Treasuries
and Manager and Agents of the Nationalised Banks and State Bank of India and
subsidiaries.] the District Stamp Depots, and the Sub Treasuries and any other
Officer or Officers appointed in this behalf by the Government are empowered to
affix and impress or perforate labels and each of them shall be deemed to be
the 'proper officer for the purposes of the Act and of these Rules].
Rule - 10. Affixing and impressing of labels by proper officer permissible in certain cases.
Labels may be affixed and impressed or
perforated by the proper officer in the case of any of the following
instruments viz.,
(a)
those
specified in Appendix I and the counter parts thereof; [xxx]
(b)
those
specified in Appendix II when written in any European language and accompanied
if the language is not English by a translation in English:
Provided that the Government may direct that
this rule shall apply subject to any conditions that they may prescribe to any
of the instruments specified in Appendix II written in any oriental language.
Rule - 11. Mode of affixing the impressing labels.
(1)
The
proper officer shall upon any 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 require and pay for, and
impress or perforate such label or labels by means of a stamping machine or a
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
instruments written on parchment, the labels shall be further secured by
means of metallic eyelets.
(2)
On
affixing any label or labels under this rule proper officer shall where the
duty amounts to Rs. five or upwards write on the face of the label or labels
his initials and where the duty amounts to Rs. twenty or upwards, shall also
attach his usual signature to the instrument immediately under the label or
labels.
(3)
Any
principal assistant of the proper officer may discharge the functions of the
proper officer under sub-rule (2) if empowered by the Government in this
behalf.
Rule - 12. Certain instruments to be stamped with impressed labels.
(1)
Instruments
executed out of the Kerala State and requiring to be stamped after their
receipt in the Kerala State (other than instrument which under section 11 or
rule 13 may be stamped with adhesive stamps) shall be stamped with impressed
labels.
(2)
When
any such instrument as aforesaid is taken to the Collector under section 18,
sub-section (2) the Collector unless he is himself the proper officer, 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 stamps on certain instruments.
The following instruments may be stamped with
adhesive stamps namely.
(a)
Copies
of maps or plans, printed copies or extracts from registers given on printed
forms when chargeable duty under Art. [23] of the Schedule.
(b)
Instruments
chargeable with stamp duty under Articles 5(a) and (b) and [40] of the Schedule.
(c)
Instruments
chargeable with stamp duty under Articles 17,33 and [44] of the Schedule.
[(d) Instruments
chargeable with stamp duty under Article 25 of the Schedule.
Rule - 14. How deficient duty is made up.
Notwithstanding anything contained in the
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 10 paise and 5
paise adhesive stamps such as are described in Rule 15.
Rule - 15. Denominations of adhesive stamps.
Except as otherwise provided by the Rules the
adhesive stamps used to denote duty shall be the requisite number of stamps
bearing the words "twenty five paise" or "twenty paise" or
"fifteen paise" or "ten paise" or "five paise".
Rule - 16. The following instruments when stamped with adhesive stamps shall be stamped with the following descriptions of such stamp viz.
(a)
Copies
of maps or plans and printed copies certified to be true copies with court fee
stamps
(b)
Instruments
chargeable with stamp duty under Articles 5 (a) and (b) or [40] of Schedule I
with stamps bearing the words "Agreement" or "Brokers Note"
respectively.
[(c) Customs bond
chargeable with stamp duty under Article 25 of the Schedule with stamps of any
value bearing the words ["customs"]
CHAPTER IV SUPPLEMENT
PROVISIONS
Rule - 17. 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 an endorsement that it is
duly stamped.
Rule - 18. Evidence as to circumstances of claim to refunds or renewal.
The Collector may require any person claiming
a refund or renewal under Chapter V of the Act, or his duly authenticated agent
to make an oral deposition on oath or affirmation or to file an affidavit,
setting forth the circumstances under which the claim has arised and may also,
if he thinks fit, call for the evidence of witness in support of the statement
set forth in any such deposition or affidavit.
Rule - 19. Payment of allowances in respect of spoiled or misused stamps.
When an application is made for 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 and an order
is passed by the Collector sanctioning the allowance or calling for further
evidence in support of the application, then, if the amount of 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 for destruction to the Superintendent of Stamps or other
officer appointed by Government in this behalf.
Rule - [20. Rewards.
On the conviction of any offender or on the
composition of any offence under the provisions of the Act, the Collector may
grant to any person, who appears to him to have contributed to such conviction
or composition as the case may be, a reward not exceeding 5% of the amount of
fine realised on conviction or composition, subject to a maximum of Rs. 200, as
the Collector may fix in this behalf.]
Rule - 21.
[x xxx]
APPENDIX I
List of instruments referred to in
rule 10(a)
|
|
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No. of articles in the Schedule
|
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1.
|
Administration bond
|
|
|
2.
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Affidavits
|
4
|
|
3.
|
Appointments made in execution of a power
|
7
|
|
4.
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Articles of association of a company
|
10
|
|
5.
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Charter parties
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18
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6.
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Declaration of trust
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[57A]
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7.
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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
of movable property).
|
8
|
|
8.
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Memoranda of association of companies
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[36]
|
|
9.
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Mortgage of crops
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[38]
|
|
10.
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Notes of protest by Masters of ships
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[41]
|
|
11.
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Revocation of trusts.
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(sic)
|
|
12.
|
Share warrants issued by a company in accordance with section 43 of the
Indian Companies Act in force from time to time
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[52]
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13.
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Warrants for goods
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[58]
|
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14.
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Note or memorandum when the duty payable exceeds Twenty paise
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[40(b)]
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APPENDIX II
List of Instruments Referred to in
Rule 10(b)
|
1.
|
Agreements of memoranda of agreements which in the opinion of the
proper officer cannot conveniently be written on sheets of paper on which
stamps are engraved or embossed
|
5
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|
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
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|
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3.
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Awards
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12
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4.
|
Bonds
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13
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5.
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Certificate of Sale
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16
|
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6.
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Composition deeds
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20
|
|
7.
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Conveyances
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[21 & 22]
|
|
8.
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Instruments imposing a further charge on
|
[30]
|
|
9.
|
mortgaged property
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9
|
|
10.
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Instruments of apprenticeship
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[43A]
|
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11.
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Instruments of co-partnership
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[43B]
|
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12.
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Instruments of dissolution of partnership
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[29]
|
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13.
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Instrument of exchange
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[31]
|
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14.
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Instrument of gift
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[42]
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15.
|
Instrument of partition
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[33]
|
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16.
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Leases
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[35]
|
|
17.
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Letters of license
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[37]
|
|
18.
|
Mortgage deeds
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[44]
|
|
19.
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Power of Attorney
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[47]
|
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20.
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Reconveyance of mortgaged property
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[48]
|
|
21.
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Releases
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[51]
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[22.
|
Settlements
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[55(c), (d) & (e)]
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Transfer of the description mentioned in Art.55 (c), (d) & (e) of
the Schedule
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