|
Note: This electronic
version of the Table of Fees is reproduced
for your convenience and personal use only and may not be copied
for the purpose of resale in this or any other form. Formatting
of this electronic version may differ from the official, printed
version. Where accuracy is critical, please consult official
gazette notifications.
(As amended by S.O. 592, dated: 1-4-1997; S.O. 471, dated:
31-3-1998; Notification Nos. RD 612 MUNOMU 98, dated: 16-12-1998, RD 467 MUNOMU
98, dated: 23-2-1999; RD 160 MUNOMU 99, dated:
31-3-1999; RD 160 MUNOMU 99, dated: 25-5-1999; RD 169 MUNOMU 2000, dated:
31-3-2000; RD 56 MUNOSE(1) 2000(A), dated: 11-10-2000; RD 164 MUNOMU 2001(1), dated: 31-1-2001; RD
282 MUNOMU 2000, dated: 4-9-2001; RD 252 MUNOMU 2001, dated: 14-2-2002;
RD 141 MUNOMU 2002, dated:30-3-2002; RD 250 MUNOMU 2000(P), dated:
31-10-2002, RD 484 MUNOMU 2002, dated: 24-3-2003, RD 134 MUNOMU
2003, dated: 31-3-2003; RD No.134 MUNOMU 2003, dated 10-4-2003; RD 64 MUNOSA
2001(P), dated: 17-12-2003 and RD 90 MUNOMU 2002(II), dated: 3-4-2005.)
S.O. 1271.- In exercise of the powers conferred by
Section 78 of the Registration Act, 1908 (Central Act No.16 of of
1908) and in supersession of Notification No.RD 48 EST 72, dated:
15th March, 1973 the Government of Karnataka hereby fixes the
fees as specified in the following Table with effect from 2nd day of
June, 1986.
1[TABLE
OF FEES
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 ad valorem
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 1-a), 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) The registration fee on
the following documents shall be levied on ad valorem
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 Sub-article (2) (See Note 11)
or Article III.]
(4) The ad valorem scale shall be.-
1.Published in the Karnataka Gazette, dated: 7-8-1986
vide Notification No.RD 403 ESR 85, dated:
27-5-1986.
2.
Sub-article (2) and (3) substituted by Notification No. RD 160
160 MUNOMU 99, dated:31-3-1999, w.e.f
1-4-1999.
(a) If the amount or value of
the consideration or of the property to which such instrument relates is wholly expressed
therein:-
Rs.
When the amount or value does
not, exceed
Rs.100
2-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.200
4-00
When the amount or value
exceeds Rs.200 but
does
not exceed
Rs.300
6-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.400
8-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.500
10-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.600
12-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.700
14-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.800
16-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.900
18-00
When the amount or value
exceeds Rs.100 but
does
not exceed
Rs.1000
20-00
2[For every Rs.1,000 or part
therof
10-00]
(b) If such amount or value is only
partly
expressed the same ad valorem fee
as
above on the amount for value which
is
expressed and an additional fee
of
10-00
c) If such amount or value is not
expressed
at all afixed fee
of 100-00
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 per the principal or primary
mortgage, if the same does not exceed Rs.40; otherwise it shall be
Rs.40.
1.
Substituted by Notification NO. RD 134 MUNOMU 2003,
dated: 31-3-2003, w.e.f. 1.4.2003.
1[Note
:(1-a).- (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 2[Rs.5/-
for every Rs.1000/- or Part thereof subject to maximum of
Rs.10,000/-] as the case may be.
(ii) For hypothecation of
movable property as per Article 34(d),3[35]
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
4[Rs.5/- for every Rs.1000/- or part thereof
subject to maximum of Rs.10,000/-],
as the case may be.]
5[(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.]
6[Note (2) omitted]
7[Note (3).- In the case of
leases, the amount or value of the consideration, on which the
ad valorem
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. Note
(1-a) inserted by Notification No. RD 160 MUNOMU 99 dated
31.3.99 w.e.f. 1.4.99.
2.
Substituted for the words "Subject to a maximum of rupees two
lakhs" by Notification No.RD 134 MUNOMU 2003, dated 31-3-2003,
w.e.f.1-4-2003.
3.Inserted
by Notification No.RD 134 MUNOMU 2003, dated: 31-3-2003,
w.e.f.1-4-2003
4.Inserted
by Notification No.RD 134 MUNOMU 2003, dated: 31-3-2003,
w.e.f.1-4-2003.
5. Clause
(iii) inserted by Notification No.RD 164 MUNOMU 2001(1), dated:
31-3-2001, w.e.f.1-4-2001.
6. Note
(2) omitted by Notification No.RD 160 MUNOMU 99, dated: 31-3-1999,
w.e.f.1-4-1999.
7. Note
(3) substituted by Notification No.RD 160 MUNOMU 99, dated:
31-3-1999, w.e.f.1-4-1999.
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 ad
valorem
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
wenty 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
ad valorem 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 ad valorem 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 ad valorem
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 ad valorem
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 Lease-cum-sale 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.RD 164 MUNOMU 2001(1), dated 31-3-2001,
w.e.f 1-4-2001
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.
| 1[Note
(10 ).- When power
of attorney is given to a person other than the father,
mother, wife or husband, son or daughter in relation
to the executant authorising such person to sell immovable
property. |
On the market value of the property which is the
subject matter of power of attorney.] |
2[Note (11).- (i)
Release among family members a fixed fee Rs. 500/ shall be payable.
3[Explanation.-
Family in relation to a person for this purpose means husband, wife,
son, daughter, father, mother, brother, sister, of a predeceased son and chinldren of a predeceased
fon or predeceased daughter]
4[(ii)
Gift to family members, a fixed fee of Rupees Five hundred shall be
payable.
Explanation: Family in relation to the
donor for this purpose means hasbund, wife, son, daughter,
daughter-in-law and grand children.]
(iii) Settlement for the purpose of distributing
property among family members a fixed fee of Rs. 500/ shall
be payable.
5[Explanation:
Family in relation to donar or the
settler for this purpose maeans husband, wife, son,
daughter, daughte-in-law and grand children.]
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 6[f
ixed fee of Rupees
One Thousand].]
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
7[100] otherwise
the fee shall be 8[100].
III. This Article shall apply to
documents on which fee shall be calculated according to the ad
valorem
scale in Article I but subject to
a certain maximum specified hereunder.-
Registration fee, calculated
according to the advalorem scale subject to a maximum of
9[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;
1. Note (10) inserted by S.O 471, dated: 31-3-1998,
w.e.f.
1.4.1998.
2.Note
(11) and (12) inserted by S.O 592, dated:
31-3-1999,
w.e.f.
1.4.1999.
3. Substituted by Notification RD 141 MUNOMU
2002, dated 30-3-2002.
4.
Substituted by Notification No. RD 134 MUNOMU 2003,
dated 30-3-2003, w.e.f.1-4-2003.
5.
Substituted by Notification RD 141 MUNOMU 2002,
dated 30-3-2002.
6.
Substituted for the words"two per cent on the market value of the
property which is the subject matter of agreement subject to a
maximum of rupees two lakhs" by Notification No. RD 134 MUNOMU
2003, dated 31-3-2003. w.e.f.1-4-2003.
7.
Substituted for the figures "30" by Notification RD 169
MUNOMU 2000, dated 31-3-2000.
8.
Substituted for the figures "30" by Notification RD 169
MUNOMU 2000, dated 31-3-2000.
9.
Substituted for the letter and figures "Rs.30" by
S.O.592,
dated: 1-4-1997, w.e.f.1-4-1997.
(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 ad valorem
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 ad valorem
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.
(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.-
1. Substituted for the word and figures "Rs.30"
by S.O 592, dated: 1-4-1997, w.e.f.
1-4-1997.
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 ad valorem 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.
(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.
2[(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, 3[Rupees
one thousand].
4[IV(a).-
In case of instrument of partition:
| (a) Where the property involved in the partition
is converted for non-agricultural purpose or is meant
for non-agricultural use. |
|
| (1) If the property is situated in the jurisdiction
of Municipal Corporation or Urban Development Authorities
or Municipal Councils or Town Panchayats. |
A fixed fee of Rs. 500 per
share |
| 5[(2) If the property is situated in the areas other
than those mentioned in sub-clause (1) above. |
A fixed fee of Rs. 250 per
share] |
1. Substituted for the word and figures "Rs.30"
by S.O 592, dated: 1-4-1997, w.e.f.
1-4-1997.
2. Note
(3) inserted by Notification No.RD 160 MUNOMU 99, dated:
31-3-1999, w.e.f.
1.4.1999.
3.Substituted for the words" the
registration fee shall be two per cent on the market value of the
property which is the subject matter of agreement subject
to a maximum of rupees two lakhs" by Notification No. RD 134
MUNOMU 2003, dated: 10-4-2003.
w.e.f.1-4-2003.
4. Article IV (a) inserted by Notification
No.RD 160 MUNOMU 99, dated: 31-3-1999,
w.e.f.1-4-1999.
5. Item (2) substituted by Corrigendum No.
RD 160 MUNOMU 99, dated:25-5-1999.
| (b) Where the property involved in the partition
is agricultural land. |
A fixed fee Rs.50 per
share |
| (c) Where the property involved in the partition
is movable or money. |
A fixed fee of Rs.100 per
share |
| (d) Where the property involved in the partition
belongs to any of the combinations of categories mentioned
in sub-clauses (a), (b) and (c) above |
Maximum of the fees of
prescribed in Sub Clause (a), (b) or (c) above for each
share]
|
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 ad valorem
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 4[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 5[
Rs. 1,000].
IX.
The fee for opening a sealedcover 6[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 -- Rs.7[Rs.200].
1. Substituted for the letters and figures
"Rs.80" by S.O 592, dated: 1-4-1997, w.e.f.
1-4-1997.
2. Substituted for the letters and figures
"Rs.300" by Notificaiton No. RD 164 MUNOMU 2001(1), dated:
31-3-2001, w.e.f.
1-4-2001.
3. Substituted for the letters and figures
"Rs.80" by S.O 592, dated: 1-4-1997, w.e.f.
1-4-1997.
4. Substituted for the letters and figures
"Rs.30" by S.O 592, dated: 1-4-1997, w.e.f.
1-4-1997.
5. Substituted for the letters and figures
"Rs.200" by Notificaiton No. RD 169 MUNOMU 2000, dated:
31-3-2000, w.e.f.
1-4-2000.
6.
Substituted for the letters and figures
"Rs.500" by Notificaiton No. RD 164 MUNOMU 2001(1), dated:
31-3-2001, w.e.f.
1-4-2001.
7.
Substituted for the letters and figures
"Rs.50" by Notificaiton No. RD 169 MUNOMU 2000, dated:
31-3-2000, w.e.f.
1-4-2000. |
