Use of Adhesive stamps on certain instruments

12. Notwithstanding anything contained in these 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 defect shall be made up by the affixing of ten paise and five paise adhesive stamps such as are described in Rule 13.

Adhesive stamps or stamps denoting duty of ten paise

13. Except as otherwise provided by these rules, the adhesive stamp or stamps used to denote the duty of ten paise and five paise shall bear the words "Ten Paise" and "Five paise" respectively.

Special adhesive stamps to be used in certain cases

14. The following instruments when stamped with adhesive stamps shall be stamped in the manner hereinafter prescribed, that is to say, -

(a) Notorial acts shall be stamped with adhesive stamps bearing the word "Notorial".

Sale of stamps and stamped papers

14-A. Stamps and Stamped paper shall be sold at all Treasuries in the State and by such persons only as are granted Licence under these rules.

Treasury officers to be ex-officio stamp vendors

14-B. (1) The Treasury Officer of each Treasury shall be an Ex-Officio Stamp Vendor.

5[Provided that in a District Treasury to which a Stamp Head Clerk is attached, such Head Clerks shall be the Ex officio Stamp Vendor.]

(2) No ex officio Stamp Vendor shall purchase stamps at a discount for sale on his own account to the public.

Authority to grant licences

14-C. 6[The Assistant Commissioner of stamps and where there is no post of Assistant commissioner of Stamps, the Deputy Commissioner] (hereinafter referred to as the Licensing Authority) shall be the authority within his jurisdiction to grant licences under these rules.

Grant of licence

14-D. (1) Any person desirous of obtaining a licence shall make an application in the form prescribed in Appendix BB, in writing to the Licensing Authority within whose jurisdiction he intends carrying on the business. The Licensing Authority may grant a licence in the form prescribed in Appendix BC, if he is satisfied that the applicant is competent to discharge the functions satisfactorily and with due diligence. Every such licence shall specify the name of the licensee, the description of the stamps and the stamped papers which he may sell, the place at which it shall be sold and such other matters as may be considered necessary by the Licensing Authority.

(2) Any person aggrieved by an order of the Licensing Authority refusing to grant a licence, may within thirty days from the date of such order appeal to the Deputy Commissioner.

(3) Every Licence granted shall expire on the last day of the financial year in respect of which it is granted.

Explanation. - For the purpose of this sub-rule "Financial Year" means the year commencing on the first day of April.

(4) An application for renewal of a licence shall be made in the prescribed form in Appendix BB to the Licensing Authority two months before the date of expiry of the licence.

Suspension or cancellation of licence

14-E. (1) The Licensing Authority may, pending enquiry into alleged contravention of any of the rules by a licensee, suspend his licence.

(2) The licensing Authority may for contravention of any of these rules and for reasons to be recorded in writing, by order cancel a licence :

Provided that no such order shall be made without giving the licensee a reasonable opportunity of being heard.

(3) Any person aggrieved by an Order under sub-rule (2) may, within thirty days from the date of such order appeal to the Deputy Commissioner.

Duties of licensee

14-F. (1) A Licensee shall not sell stamps or stamped papers and any description or at any place, other than the stamps or stamped papers of the description and the place specified in his licence.

(2) No licensee shall sell any stamp the use of which has been ordered to be discontinued by a competent authority.

(3) A licensee shall not obtain the stamp or stamped paper except from an Ex-Officio Stamp Vendor.

(4) Every licensee shall at all times display in a conspicuous manner at the place of his business a sign board bearing his name with the words "Licensed Vendor of Stamp and Stamped Papers" and shall also specify therein his hours of business. The sign board shall be in English or Hindi and Kannada.

(5) Every licensee shall keep in his possession a copy of these rules for purpose of reference.

(6) Every licensee shall keep such stock of stamps and stamped papers which he is licensed to sell and as is sufficient to meet the public demand.

(7) Every ex-officio stamp Vendor selling to any person other than a licensee and every licensee shall write on the back of each stamp and stamped papers sold by him the serial number of sale, the date of sale, the name and residence of the purchaser, the value of stamps in words and shall also affix his signature thereon. Where the stamp or the stamped paper is purchased by a person for the use of another person, the name, occupation and residential address of such another person and the value of stamps in full (in words) shall be written on such stamp or stamped paper. If such purchaser has no objection, his signature or thumb-impression shall also be taken on such stamp or stamped paper. Every licensee shall also make corresponding entries in a register kept by him in the form prescribed in Appendix -BD.

(8) Every licensee shall, without undue delay, deliver any stamp or stamped paper which he has in the possession for sale on demand by any person and on tendering the value thereof.

(9) No licensee shall demand or accept any money for any stamp or stamped paper in excess of the face value noted therein.

(10) Every licensee shall keep a daily account of sales in a register to be kept by him in the Form prescribed in Appendix -BD.

(11) Every licensee shall at the close of each day record in such register an extract of the actual and stamped papers sold on that day and the balance remaining in his possession.

(12) Every ex officio Stamp Vendor while issuing stamps or stamped papers to a licensee or other person shall affix the seal of the Treasury with the date of issue.

(13) Every licensee shall, during his hours of business, conspicuously display at the place he is licensed to sell the stock of the stamps or stamped papers of the different descriptions available with him in the form prescribed in Appendix - BE.

Remuneration of licensee

14-G. Every licensee shall be entitled to discount on the value of stamp purchased by him from the Treasury.

There shall be two classes of stamp vendors in respect of non-judicial stamps :- (1) Vendors Class A and (2) Vendors Class B and that those in Class A, be permitted to sell General Stamp Papers upto 1[Rs. 25,000/-] in a single transaction with a commission of 2% and the Vendors B Class be authorized to sell general stamp papers not exceeding 2[Rs. 15,000/-] in value in a single transaction with a commission of 3 percent.

Return of stamps

14-H (1) When the licensee resigns or his licence is cancelled, he shall return to the Treasury Officer all the stamps and stamped papers remaining unsold with him. The full value of the stamps and stamped papers returned to the Treasury, less the discount already paid shall be paid to him.

(2) If a licensee dies, the person who is in lawful>

(3) In case where stamps are returned by the licensee on his application for leave to restore any other stamps the full value of the stamps returned shall be paid, if the Treasury Officer is satisfied that the stamps returned are not spoiled or damaged and are in a fit condition for being re-issued.

Inspection

1[14-I. The Licensing Authority or any other person as may be authorised by the Commissioner of Stamps in writing may, at any time, inspect the accounts and registers kept or maintained by the licensee or examine the stock of stamps in his possession. Any irregularities noticed in the course of the inspection shall be reported to the Commissioner of Stamps.]