In exercise of the powers
under Sections 10, 74 and 75 of the Indian Stamp Act, 1899 (Act No. 2 of 1899)
and Section 78 of the Registration Act, 1908 (Act No. 16 of 1908), the Governor
is pleased to make the following rules, with a view to providing facility to
general public, to pay Stamp Duty and Registration fees through E-Payment-- (1)
These rules may be called the Uttar Pradesh
payment of stamp duty, registration fees through e-payment Rules, 2016. (2)
They shall extend to the whole of Uttar
Pradesh. (3)
They shall come into force with effect from
the date of their publication in the Gazette. (1)
In these rules, unless the context otherwise
requires-- (a)
"e-payment receipt" means a
receipt, which is generated after payment of stamp duty or Registration Fees or
other charges in Government treasury through e-payment system in UP Rajkosh by
the party to the instrument, having a unique receipt number; (b)
"Payer" means any person paying
stamp duty or Registration Fees or other charges, for an instrument, to which
he is a party, through e-payment system; (c)
"e-payment system" means a system
used by the Stamp and Registration Department for online receiving and
accounting of Stamp Duty, Registration Fees and other charges through e-payment
system; (d)
"Receipt Identification Number"
means the unique receipt number marked in the e-payment receipt, generated
through e-payment system; (e)
"Sub-Registrar" shall mean the
Sub-Registrar appointed under Section 6 of Registration Act, 1908; (f)
"Treasury" means a Treasury in the
State of Uttar Pradesh and includes a Sub-Treasury; (g)
"U.P. Rajkosh" means a system used
by the Government Treasury for online receiving and accounting of e-payments
made in the Government Treasury; (2)
Words and Expression used in these rules not
defined shall have the meanings assigned to them in the Indian Stamp Act, 1899
and the Registration Act, 1908 in their application to Uttar Pradesh. The procedure for e-payment
of stamp duty, registration fees or other charges shall be as under-- (a)
Any person desiring to register his document
or utilise any services of the Registration Department under the provisions on
the Registration Act, 1908 through e-payment may make such payment on the
departmental website in such format as may be prescribed. After payment of
required duty or fees and deposition of money in the Government Treasury,
e-payment receipt would be generated, through e-payment system; (b)
Presentation of document before
sub-registrar--The e-payment receipt with relevant document to be registered
may be presented in the concerned office of the Sub-Registrar; (c)
Duties of Sub-Registrar regarding
verification of e-payment receipt--On presentation of a document for
registration, the Sub-Registrar shall verify the details and authenticity of the
e-payment receipt through e-payment system and shall proceed to lock the
e-payment receipt through e-payment system, before registration of such
document, so that the e-payment receipt may not be used for any other document; (d)
Generation of e-payment certificate--After
locking of e-payment receipt by the Sub-Registrar, a certificate may be
generated through e-payment system. The Sub-Registrar shall, print the said
certificate on separate papers, in two copies and take signatures thereon, of
the parties of the document. The Sub-registrar shall also sign the said copies
and after registration of the document, return the document to the party,
enclosing one of these copies with the original document and shall attach other
copy with the copy of the document kept in the Sub-Registrar Office. (a)
The payer may apply for refund of the amount
of e-payment made under these rules, in the prescribed format through e-payment
system. (b)
The application shall be forwarded to the
office of the concerned Sub-Registrar. The Sub-Registrar, after verification of
details of the e-payment made by the applicant, shall forward it to the
Assistant Commissioner Stamp of the District. The Assistant Commissioner Stamp
shall complete the procedure of disposal of such application under provisions
of the Indian Stamp Act, 1899.UTTAR PRADESH PAYMENT OF STAMP DUTY, REGISTRATION FEES
THROUGH E-PAYMENT RULES, 2016
PREAMBLE