1[I (1) This Article shall apply to those documents on which registration fees is leviable on an advalorem scale on the amount or value of the consideration of the property to which the document relates.

2[ (2) The registration fee on the following documents shall be levied on an advalorem scale on the amount or market value or consideration as the case may be:

Acknowledgement (not being of the nature described in the Article III), Agreement for consideration (See Note 5 & 12) Annuity Bonds (See Note 4) Award, Bond, Bill of Exchange, Bill of Sale, Lease [ See Notes (3) and (6)] Instrument of Assignment, Conveyance, Mortgage ([See Note 1 and 1a), Release for consideration ( not being of the nature described in Article III),(See note 11), Sale, Transfer, any certified copy of the decree or order of court. 3[ and power of attorney (see note 10)]

(3) The registration fee on the following documents shall be levied on advalorem scale on the amount or market value of the property.

Composition Deed, Gift Deed, (See note 11), partnership Deed, Settlement,

(See note 11) Declaration of Trust, Release other than one falling under Subarticle (2) (See note 11) or Article III.]

1. Substituted by Notification NO. RD 403 ESR 85, dated 27051986, w.e.f. 2.6.1986. [Previous Notification No. RD 48 EST 72, dated 15.3.1972, which was in force w.e.f. 1.4.1973 to 161986].

2. Substituted by Notification No. RD 160 munomu 99 dated 31.3.99 w.e.f. 01.04.1999.

3. Inserted by notification RD 254, munomu dated 31.3.1998, w.e.f. 1.4.1998.

* Please Note: (73/9293, ?18111992).

1[ (4) The advalorem scale shall be :

a. If the amount or value of the consideration or of the property to which such instrument relates is wholly expressed therein:

1. Substituted by Notification NO. RD 403 ESR 85, dated 27051986, w.e.f. 2.6.1986. [Previous Notification No. RD 48 EST 72, dated 15.3.1972, which was in force w.e.f. 1.4.1973 to 161986].

Note : (1) The fee leviable upon a document purporting to give collateral or auxiliary or additional or substituted security or security by way of further assurance where the principal or primary mortgage is proved to the satisfaction of the Registering officer to have been duly registered, shall be the same as for the principal or primary mortgage, if the same does not exceed Rs.40 otherwise it shall be Rs.40.

1[Note :(1a) (i) In the case of Instrument of Further charge as per article 27(b)(ii) or mortgage on which stamp duty is chargeable as per 34(b) or 34(c) of the schedule to the Karnataka Stamp Act, 1957 the fee payable is subject to a maximum of rupees two lakhs" as the case may be.

(ii) For hypothecation of movable property as per Article 34(d) or further charge of movable property as per article 27(b) (iii) of the schedule to the Karnataka Stamp Act 1957 the fee payable is subject to maximum of rupees ten thousand" as the case may be.]

2[(iii) For agreement relating to Deposit of title deeds of immovable property as per Article 6(1) of the schedule to the Karnataka Stamp Act, 1957, the fee payable is Rs.5 for every Rs.1,000/ or part thereof subject to a maximum of Rs.10,000.]

3[Note (2) omitted]

4[Note : (3) In the case of leases, the amount or value of the consideration, on which the advalorem fee is to be assessed on the amount or value, on which stamp duty is assessed.

Provided that in case of leases executed among family members a fixed fee of Rs.500/ is to be levied.

Explanation : Family in relation to a person for the purpose means father, mother, husband, wife, son, daughter (whether married or unmarried), brothers and sisters.

1. Substituted by notification No RD 160 munomu 99 dated 31.3.99 w.e.f. 1.4.99.

2. Inserted by notification No.164 MUNOMU 2001(1), dated 3132001.

3. Omitted by notification No RD 160 munomu 99 dated 31.3.99 w.e.f. 1.4.99. Note 2: read as follows "In the case of an instrument of partition the value of the separated share or shares on which duty is leviable shall be deemed to be the amount or value of the property to which such instrument relates (subject to a maximum of Rs.10,000/ only which was inserted by Notification No.RD 467 munomu 98 dated 2321999)

4. Substituted by notification No RD 160 munomu 99 dated 31.3.99 w.e.f. 1.4.99.

Note 4. : In the case of an instrument executed to secure the payment of an annuity or other sum payable periodically or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount or value or the consideration on which the advalorem fee is to be assessed, shall be as follows :

Where the sum is payable:

The fee will be assessed on:

(a) for a period

The total amount to be paid during the period.

(b) In perpetuity or for an indefinite time not terminable with any life in being.

The total amount payable during the first twenty years calculated from the

date on which the first payment becomes due.

(c) For an indefinite time terminable with any life in being at the date of such instrument or conveyance.

The total amount payable during first twelve years calculated from the date

on which the first payment becomes due.

Note (5) : In the case of service bonds and agreements for the hire of moveable property, the amount or value of the consideration on which the advalorem fee is to be assessed shall be as follows :

If the service bond or agreement is granted :

The fee will be assessed on :

(1) for a period of a year or less.

The total amount payable under the service bond or agreement.

(2) for a definite period exceeding one year.

The average annual amount to be paid during the period.

(3) for an indefinite period.

The average annual amount to be paid during the first ten years.

Note (6) : If in any case, the rent, remuneration or hire is payable partly in money and partly in kind and the value of the portion payable in kind is not expressed, the fee shall be charged at twice the amount of the advalorem, fee chargeable in respect of the amount payable in money, e.g., if the advalorem fee, chargeable on the amount payable in money is Rs. 20 the total fee leviable in respect of the document would be Rs. 20 on the money value plus Rs. 10 for the payment in kind. If the rent or remuneration is payable entirely in kind and the money value thereof is not expressed, its money value shall be deemed to be the highest amount which the stamp borne by the document shall suffice to cover, and if the document is exempt from stamp duty, the money value of rent or remuneration paid in kind shall be calculated at the current market rates.

Note (7) : 1. In the case of documents purporting or operating to effect a contract for sale of immovable property and,

(a) Not containing a recital that the possession of the property has been delivered to the person contracting to buy, an advalorem fee on the amount or value of the purchase money subject to the maximum of Rs. 20 shall be charged on the document; a document purporting or operating to effect a sale of the said property executed in pursuance of the said contract shall be subject to an advalorem fee on the amount or value of the purchase money;

(b) Containing a recital that the possession of the property has been delivered to the person contracting to buy, an advalorem fee on the amount or value of the purchase money shall be charged on the document; the document purporting or operating to transfer by way of sale the said property executed in pursuance of the said contract shall be treated as a supplementary document and shall be subject to an advalorem fee on the amount or value of the purchase money subject to a maximum of Rs. 20.

(2) Except as otherwise provided in this Article, the provisions of clause (1) shall, so far as may apply to documents which purport to be or to operate as agreements for the transfer of any right, title or interest in immovable property, otherwise than by way of sale, and to documents which purport or operate to effect such transfer and are executed in pursuance of such agreements.

1[In case of a sale deed executed by the organisations mentioned in article 5(d) of the schedule to the Karnataka Stamp Act, 1957, except House Building Cooperative Societies, in pursuance of a Leasecumsale Agreement or Auction Sale Agreement as the case may be, the fee shall be Rs. 2 for every Rs. 100 subject to a maximum of Rs. 500.

Provided that in case of House Building Cooperative Societies, where if, the fee for Leasecumsale Agreement or Auction Sale Agreement has been levied on the basis of consideration, then the fee for the sale deed executed in pursuance of the said former deeds shall be Rs.2 for every Rs.100 on the difference between the market value which is the subject matter of the conveyance and the consideration.]

Note (8) No fee shall be payable in respect of the registration of document relating to immovable property which has already been registered in a wrong registration office and on which proper fee has been paid under this Article.

1. Inserted by notification No.164 MUNOMU 2001(1), dated 3132001.

Note (9) The provisions of Section 5, 6, 20, 21 and 23 of the Karnataka Stamp Act 1957 shall mutatis mutandis apply to calculations of value for the purpose of determining the registration fee.

2[Note (11) (i) Release among family members a fixed fee Rs. 500/ shall be payable.

Explanation: Family in relation to a person for this purpose means father, mother, husband, wife, son, daughter (whether married or unmarried), brothers and sisters. See Amendment

(ii) Gift to spouse or children a fixed fee of Rs. 500/ shall be payable

(iii) Settlement for the purpose of distributing property among family members a fixed fee of Rs. 500/ shall be payable.

Explanation: Family in relation to a person for this purpose means father, mother, husband, wife, sons, daughters (whether married or unmarried) See Amendment

Note (12): In the case of Agreement on which stamp duty is leviable under Article 5(f) of the schedule to the Karnataka Stamp Act, 1957, the registration fee shall be two percent on the market value of the property which is the subject matter of agreement subject a maximum of rupees two lakhs]

II. The fee for the Registration of a surrender of a Lease shall be the same as for the lease surrendered, if the same does not exceed 3[Rs.100] otherwise the fee shall be 3[Rs.100.]

1. Inserted by notification No RD 254 munomu 98 dated 31.3.98 w.e.f. 1.4.98.

2. Inserted by notification No RD 160 munomu 99 dated 31.3.99 w.e.f. 1.4.99.

3. Substituted for the words "Rs.30" by notification No RD 169 munomu 2000 dated 31.3.2000 w.e.f. 1.4.2000.

III. This Article shall apply to documents on which fee shall be calculated according to the advalorem scale in Article I but subject to a certain maximum specified hereunde

Registration fee, calculated according to the advalorem scale subject to a maximum of 1[Rs. 100] shall be levied on the following documents.:

(i) A document which acknowledges merely the payment of the consideration for some other document which is also registered;

(ii) A document which acknowledges the receipt of the consideration expressed in a previous registered document but not paid at the time of the execution of such document, where full advalorem fee has, under Article I, been levied in respect of such previous document;

(iii) A reconveyance executed on the extinction of mortgage liens;

(iv) A release executed on the extinction of mortgage liens;

(v) A document acknowledging the receipt of installments on account of mortgages;

(vi) A revocation of Trust or settlement (See Note 1 below) ;

(vii) Duplicate or duplicates presented for registration with the original document or documents on the same day;

(viii) A release executed in pursuance of some other document on which full advalorem fee under Article I has been paid (See Note 2 below);

Note (1) A revocation of Trust or Settlement mentioned in this Article, is a document executed in pursuance of a power to revoke, reserved in the original registered deed of Trust or Settlement, and includes a partial revocation of trust or settlement executed otherwise than in pursuance of such power.

1. Substituted for the words "Rs. 30" by notification No RD 184 munomu 97(P) dated 1.4.1997 w.e.f. 1.4.97.

(2) A release executed in pursuance of another document includes a release by trustees in favour of beneficiaries of vice versa, release by a settlee in favour of settlor release by benamidars in favour of real owners and documents of a similar nature.

(3) In case of a release where the amount or value of the interest or claim released is less than the amount or value of property over which the claims is released, if the amount or value of the consideration for the release is not shown the registration fee shall be levied according to the advalorem scale in Article I but subject to a maximum of Rs. 200

IV. This Article shall apply to documents on which a fixed fee shall be levied.

A fixed registration fee of 1[Rs.100] shall be levied for the registration of the following documents.

Power of Attorney Writing of Divorcement, a Certificate of Heirship, guardianship, Administratorship, or Executorship, a Notice of pendency of a suit or proceeding referred to in Section 52 of the Transfer of Property Act 1882, Revocation of Trust or Settlement (See Note 2 below), Dissolution of partnership, Agreement of preemption in a partition deed or in a lease, Appointments of property, Declaration of trade marks, Declaration Agreement of easement where amount or value of consideration is not shown, Documents which do not fall within any other Article of this Table.

Note (1) Where advalorem fee on the property to which such Trust deed relates has once been paid on the registration of a deed appointing a body of Trustees for the management of any property and a subsequent deed appointing one or more trustees in addition to or in place of some of those appointed as above is presented for registration such subsequent deed shall be liable to the fixed fee of 1[Rs. 100] under this Article.

1. Substituted for the words "Rs. 30" by notification No. RD 184, munomu 97(P) dated 1.4.97 w.e.f. 1.4.97.

Note (2) A revocation of a Trust or Settlement mentioned in this Article is one where a previously registered Trust or Settlement is wholly revoked otherwise than in pursuance of a power to revoke reserved in the original deed of Trust or Settlement.

1[Note 3 (a) In the case of power of attorney on which stamp duty is leviable under Article 41(ea) of the schedule to the Karnataka Stamp Act, 1957, the registration fee shall be two percent on the market value of the property which is the subject matter of agreement subject to a maximum of rupees two lakhs.]

1[IV(a) In case of instrument of partition:

1. Inserted by notification No. RD 160, munomu 99 dated 31.3.99, w.e.f. 1.4.99.

2. Inserted by corrigendum notification No. RD 160, munomu 99 dated 25.5.99, w.e.f. 1.4.99.

V. For Registration of an Adoption Deed, or authority to adopt not conferred by a will, the fee payable shall be 1[Rs. 200.]

VI. For Registration of a will when presented open, the fee payable shall be 2[Rs. 200.]

Provided that in the case of wills in which the value of the property dealt with is mentioned and that value does not exceed Rs. 4,000 the Registration fee shall be as per advalorem scales in Article I.

VII. The fee payable on a document canceling a will shall be the same as on the original if registered, subject to a maximum of 3[Rs. 200.] otherwise 3[Rs. 200.]

VIII. The fee for deposit of a sealed cover containing a will, besides the expenses of copying the superscription or contents according to the rate laid down in Article XIII 4[Rs. 1,000.]

1. Substituted for the words "Rs. 80" by notification No. RD 184 munomu 97(P) dated 1.4.97, w.e.f. 1.4.97

2. Substituted for the words "Rs. 300" by notification No. RD 164 munomu 2001(1), dated 3132001 w.e.f. 1.4.2001.

Please Note: From 2686 to 31397 Rs.8000; from 1497 to 3132000 Rs. 20000; from 142000 to 3132001 Rs. 30000 fee was being levied under Article VI.

3. Substituted for the words "Rs. 80" by notification No. RD 184 munomu 97(P) dated 1.4.97 w.e.f. 1.4.97.

4. Substituted for the words "Rs. 200" by notification No. RD 169 munomu 2000 dated 31.3.2000 w.e.f. 1.4.2000.

Please Note: From 2686 to 31397 Rs.8000; from 1497 to 3132000 Rs.20000 fee was being levied underArticle VIII.

IX. The fee for opening a sealedcover 1[Rs.100] besides the expenses of copying the superscription or contents according to the rate laid down in Article XIII.

X. The fee for withdrawal of a sealed cover 2[Rs.200.]

1. Substituted for the words "Rs. 500" by notification No. RD 164 munomu 2001(1), dated 3132001 w.e.f. 1.4.2001.

Please Note: From 2686 to 31397 Rs.4000; from 1497 to 3132000 Rs.10000; from 142000 to 3132001 Rs.50000 fee was being levied under Article IX.

2. Substituted for the words "Rs. 50" by notification No. RD 169 munomu 2000 dated 31.3.2000 w.e.f. 1.4.2000.