Inspector Genaral of Stamps and Registration

acts and rules: STAMP rules

Chapter II

Impressed Stamps

5. Every instrument chargeable with duty shall except as provided by Section 11 of the Act or by these rules be written on paper on which a stamp of the proper value has been engraved or embossed.

Provisions where single sheet of paper is insufficient.-

6. (1) Where two or more sheets of paper on which stamps are engraved or embossed are used to make up the amount of duty chargeable in respect of any instrument, a portion of such instrument shall be written on each sheet so used.

(2) Where a single sheet of paper bearing an impressed stamp is insufficient to admit of the entire instrument being written on the side of the paper which bears the stamp, so much plain paper may be subjoined 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 bear the stamp before any part is written on the plain paper subjoined.

1. By G.S.R. 307 dated 13-9-76, Karnataka Gazette dated 23-9-1976.

Issue of paper bearing impressed Stamp	1[6-A. (1) When an application for issue of a sheet of paper bearing an impressed stamp of a particular value is made to the Treasury Officer or to a licensee, the Treasury Officer or the licensee shall, where possible issue a single sheet bearing an impressed stamp of that value. If such a sheet is not available, the minimum number of such sheets required to make up the requisite value only shall be issued. In such cases, the Treasury Officer or the licensee shall certify on each such sheet that the required value of such sheet is not available and that only the minimum numbers of such sheets required have been issued. (2) Where the value of such sheet applied for is higher than the highest value of such sheet which the licensee is licensed to sell, the licensee shall not sell such sheets of lesser value to the extent of the required value.]
Stamps	7. The duty on any instrument which is chargeable with 2[a duty of Fifteen paise under the Act or of Thirty paise under Articles 16 and 31] of the Schedule may be denoted by a coloured impression marked on a skeleton form of such instrument by the Superintendent of Stamps.
The proper Officer	3[8. The Superintendent of stamps and such other officer as may be specified by the Government in this behalf are empowered to affix and impress labels and they shall be deemed to be 4["The Proper Officer"] for the purposes of the Act and these Rules.]
Affixing and impressing of labels by proper officer permissible in certain cases. -	9. (1) Labels may be affixed and impressed by the proper officer in the case of any of the instruments mentioned in Appendix A, and of the counterparts thereof. (2) Labels may likewise be affixed and impressed by the proper officer in the case of any of the instruments mentioned in Appendix B, when written in Kannada or English and accompanied, if written in any other language, by a translation into English or Kannada.
Impressing labels in decimal coinage on unexecuted printed forms of instruments.-	5[9-A. Unexecuted printed forms of instruments already bearing impressed labels indicating stamp duty of the value expressed in annas may, after cancellation of such labels, be impressed with labels of proper value in decimal coinage in the manner laid down in Rule 10.]

1. Rule 6-A, inserted by GSR 307, dated 13-9-1976 Karnataka Gazzete dated 23-9-1976
2. Substituted for the words and figures "a duty of 10 naye paise under the Act or of 20 naye paise under Articles 16 and 30" by Notification No. RD 44 GST 62, dated 27-8-1962
3. Substituted by Notification No. RD 25 SPS 58, dated 29-9-1958.
4. All Sub Registrars in the State declared as "Proper Officer" [Notification No. RD 141 ESM 92 dated 4-8-1999]
5. Rule 9-A inserted by Notification No. RD 11 GST 59-1, dated 18-2-1960.

Model of affixing and impressing labels. -

10. (1) The proper officer shall, upon any such instrument specified in Rule 9 being brought to him before it is executed and upon application being made to him for that purpose, affix or cause to be affixed thereto a label or labels of such value as the applicant may desire and has paid for and impress such label or labels by means of a stamping machine and also counter-stamp the same before returning the instrument to the applicant. In the case of instruments written on parchment, the labels shall be further secured by means of metallic eyelets:

1[Provided that the counterstamping referred to in this sub-rule is not required in respect of an instrument impressed or franked by the proper officer by means of a suitable>

(2) The value of labels referred to in 2[sub-rule (1)] shall be credited to

(a) Government Treasury, the Reserve Bank of India or its Agent Bank, State Bank of India or its Branches and the receipt granted therefore attached to every application referred to in sub-rule (1); or

(b) a certificate of credit granted by the Accountant General attached to every application referred to in sub-rule (1) ; or

3[(c) Where the value of labels to be affixed and impressed under sub-rule (1) does not exceed rupees five hundred the said value may also be paid in cash to the proper officer].

(3) On affixing any label or labels under this rule the proper officer shall, where the duty amounts to 4[rupees six or upwards,] write on the face of the label or labels his initials and where the duty amounts to 5[rupees hundred or upwards], shall also attach his usual signature to the instrument immediately under the label or labels.

6[(4) x x x ].

Mode of payment of stamp duty by cash in certain cases.-

7[10A. (1) An application for purposes of section 10A shall be made to the 8[officer empowered as may be specified by the Government to make an endorsement on an instrument presented along with the Banking Treasury challan or a demand draft or a pay order drawn on a branch of any scheduled Bank, as the case may be.

1. Proviso to sub-rule (1) added by GSR. 277k, dated 22-9-1975.
2. Substituted for the word and figure "Rule 9" by Notification No. RD 3 GST 60, dated 28-5-1960.
3. Clause (c) added by GSR 277, dated 22-9-1975.
4. Substituted for the words "rupees five" by S.O. 2762, dated 12-11-1980.
5. Substituted for the words "rupees twenty or upwards by Notification No. RD 264 MUNOMU 1999 dated 18-8-1999, w.e.f. 18-8-1999.
6. Sub-rule (4) ommitted by Notification No. RD 44 GST 62, dated 27-9-1962.
7. Inserted by notification No. RD 264 MUNOMU 1999 dated 18-8-1999,w.e.f. 18-8-1999.
8. District Registrars and Sub Registrars are empowered Officers [Notification No. RD 264 MUNOMU 1999 dated 18-8-1999].

	(2) On receipt of an application made under sub-rule (1) the officer empowered shall make an endorsement to that effect on the instrument in the Form specified Appendix BA.]
Authorisation to nationalised / Schedule Banks to collect Stamp Duty	10-B. (1) Chief Controlling Revenue Authority may authorise any Nationalise / Schedule Bank to collect stamp duty on behalf of the State Government subject to such terms and conditions as may be specified in the order. (2) Authorised bank shall remitt the amount so collected within twenty four hours to the State Governmtnt Agency Bank / Reserve Bank of India / Treasury as Chief Controlling Revenue Authority may directs, from time to time. The authorised bank shall send daily scroll of collection of stamp duty to the jurisdictional Sub-Registrar for reconsilliation and also send the perticulars of remmittance to the Chief Controlling Revenue Authority in the mannerspecified in the order.
Certain instruments to be stamped with impressed labels	11. (1) Instruments (other than instruments which under Section 11 of the Act may be stamped with adhesive stamps) executed out of Karnataka and requiring to be stamped after their receipt in Karnataka shall be stamped with impressed labels. (2) Where any such instruments as aforesaid is taken to the Deputy Commissioner under Sub-section (2) of 1[Section 18] of the Act, the Deputy Commissioner shall send the instrument to the proper officer together with the certified challan of credit of the amount of duty in respect thereof; and the proper officer shall stamp the instrument in the manner prescribed by Rule 10 and return it to the Deputy Commissioner for delivery to the person by whom it was produced.
Composition or Conso-lidation of Duties	2[11-A. (1) Any incorporated company or other body corporate in the State may in respect of certificates of shares or letters of allotment to be issued by it apply in writing to the State Government for permission for consolidation of the duties payable thereof under the Act and to pay the consolidated duties. Full details regarding the total number of certificates of shares or letters of allotment and the amount of duty payable therefor shall be furnished in the application. A copy of every such application shall simultaneously be sent to the Superintendent of Stamps, Bangalore. (2) On receipt of such application and after obtaining a report from the Superintendent of Stamps regarding the proper duty payable therefor, the State Government may intimate such company or body to credit the amount specified by it in the office of the Superintendent of Stamps, Bangalore, being the consolidated duty payable for such certificate of shares or letters or letters of allotment. On payment of such amount, the Superintendent of Stamps shall immediately credit the amount to the Reserve Bank of India under the appropriate Head of Account and intimate the State Government the fact of having credited the amount along with the number and date of the relevant challan.

1. Substituted for the word and figure " Section 8" by notification No. RD 3 GST 60, dated 28-5-1960.2. Rule 11-A, inserted by GSR 131, dated 5-4-1974, Kar. Gaz. dt. 25-4-74.

(3) The State Government shall thereupon notify in the Official Gazette that the said company or body corporate has in respect of the certificates of shares or letters of allotment specified in the notification, paid the consolidated duty under the Karnataka Stamp Act, 1957. Upon the issue of such notification, the said company or body corporate may issue such certificate of shares or letters of allotment, by printing thereon the words "Consolidated Stamp duty paid, vide notification No. RD...................................... dated...........................] 1[It shall immediately thereafter send a report to the State Government specifying the correct number of certificates of share of letters of allotment so issued.]

2[(4) A company or a body corporate which has paid consolidated stamp duty in accordance with this rule, shall at all reasonable times, permit any person authorised in writing by the State Government, the Commissioner of Stamps, the Superintendent of Stamps or the Deputy Commissioner of Stamps, in Karnataka, to inspect the registers, books, papers and documents relating to or connected with the issue of letters of allotment or certificate of shares for which such consolidated duty has been paid.]