Provisions for cases in which improper description of stamps are used
15. When an instrument bears a stamp of sufficient amount, but of
improper description, the Deputy Commissioner may, on payment of the duty with
which the same is chargeable, certify by endorsement on the instrument that
it is duly stamped :
Provided that if application is made within three months of the execution
of the instrument, and the Deputy Commissioner is satisfied that the improper
description of stamp was used solely because of the difficulty or inconvenience
of procuring one of proper description, he may remit the further payment of
duty prescribed in this rule.
Value of the property to be verified
2[15-A. Every person mentioned in Section 33 before whom any instrument
of the kind mentioned in sub-section (2) of Section 28 is produced or comes
in the performance of his functions shall, verify in each case, the value of
the land, building or garden, as the case may be, from such facts as are stated
in the instrument and as may be available for determining the value of such
land, building or garden :
Provided that such person or a Deputy Commissioner, may, if he considers
that the correct valuation of the immoveable property concerned cannot be arrived
at without having recourse to local inquiry or independent evidence, make such
enquiry or takes such evidence as may be necessary after giving due notice to
the party concerned who shall be entitled to rebut such evidence.]
1. Rule 14-I substituted by GSR 211, dated 14-7-1980.
2. Rule 15-A inserted by SO 1210, dated 27-10-1966, Kar. Gaz. dt. 3-11-1966
w.e.f. 15-11-1966.
Evidence as to circumstances of claims to refund or renewal
16. The Deputy Commissioner may require any person claiming a refund
or renewal under Chapter V of the Act or his duly authorised agent, to make
an oral deposition on oath or affirmation or to file an affidavit, setting forth
the circumstances under which the claim has arisen, and may also, if he thinks
fit, call for the evidence of witnesses in support of the statement set forth
in any such deposition or affidavit as aforesaid.
Payment of allowances in respect of spoiled or misused stamps
17. When an application is made for the payment, under Chapter V of
the Act, of an allowance in respect of stamp which has been spoiled or misused
or for which the applicant has had no immediate use, and an order is passed
by the Deputy Commissioner sanctioning the allowance or calling for further
evidence in support of the application then, if the amount of the 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 as aforesaid the application shall be struck off and
the spoiled or misused stamp (if any) sent 1[for destruction] to the Inspector
General of Registration.
Application and manner of denoting payment of stamp duty under section
16
2[18. (1) An application for purposes of Section 16 shall be made
to the Deputy Commissioner in the form prescribed in Appendix C.
(2) On receipt of an application made under sub-rule (1), the Deputy Commissioner
shall make an endorsement. -
(a) In the case of a conveyance of a property subject to a mortgage, to the
mortgagee, in the following form, namely,-
"I hereby certify that on production of the mortgagee deed executed in favour
of the purchaser in respect of the property described therein, I have satisfied
myself that a stamp duty of Rs......... (Here mention the amount) has been paid
thereon".
(iv) Further charge with possession on simple mortgage
(v) Subsidiary, Collateral, additional and substituted security ;
(vi) Lease, partition and settlement deeds stamped under the proviso to Articles
30, 39 and 48 of the Schedule to the Act. -in the following form, namely, -
"I hereby certify that on production of the original document, I have satisfied
myself that the stamp duty of Rs........................ (Here mention the amount)
has been paid thereon"]
Certificate for purposes of section 41
1[18-A (1) An application for purposes of Section 41 shall be made
to the Deputy Commissioner.
(2) On receipt of an application made under sub-rule (1), the Deputy Commissioner
shall certify in Form specified in Appendix CA.]
Certificate for purposes of section 2[46]
1[18-B The empowered officer shall, for the purpose of section 2[46]
make an endorsement in Form specified in Appendix CB]
Particulars to be furnished in certain instruments
3[19 The instruments of conveyance, exchange or gift shall set forth
in addition to the facts mentioned in Section 28, the following additional particulars,
namely :-
(1) Area of the property and the boundaries thereof ;
(2) If the property is land and contains any structure, the plinth area of
the structure and the number of floors in the structure ;
(3) The roofed area of each such floor;
(4) The material of the wall and the material of the roof of each such
floor ;
1. Inserted by Notification No. RD 264 MUNOMU 99 dated 18-8-1999.
2. Sic. (as in the original).
3. Rule 19 added by GSR 134, dated 1-5-1975, w.e.f. 1-5-1975. Kar. Gaz. dated.
22-5-75
(5) The amenities provided, like garage, well, water supply (whether by Corporation
or by the Water Board) and underground drainage, if any, and electricity (only lighting
or all electric).
(6) The year of construction of the building or if different portions were constructed
in different years, the year or years of the construction of each portion.
1[20. Intimation of transfer of Motor Vehicle. - omitted]
