GOVERNMENT OF PUNJAB

REVENUE, REHABILITATION AND DISASTER MANAGEMENT

DEPARTMENT, PUNJAB

MANUAL OF INSTRUCTIONS
(STAMP & REGISTRATION BRANCH)

(Consolidated upto 1st October, 2007)

2007
Romila Dubey, IAS
Financial Commissioner, Revenue, Punjab

Punjab Land Records Society

 For official use only

MANUAL OF INSTRUCTIONS
(STAMP & REGISTRATION BRANCH)

1St Edition

Consolidated Instructions regarding Registration Fee/Stamp

Duty and Rules/ Amendments concerning Registration Act,
1908 and Indian Stamp Act, 1899, Court Fees Act, 1870 and
Embossing of documents received from other Countries.

(Consolidated upto 1st October, 2007)

Printed by : Punjab Land Records Society, 2007

 PREFACE

The Stamp and Registration Branch has issued a

number of Policy Instructions/Rules/Amendments of Acts relating
to Registration Fee/Stamp duty and Rules/Amendments
concerning Registration Act, 1908 and Indian Stamp Act, 1899
Court Fees Act, 1870 and Embossing of documents received from
other countries. These have been consolidated in this booklet for
facility of reference. It is hoped that this booklet will be found
useful by the officials dealing with such matters in the Department
of Revenue and Rehabilitation. It may be added that this booklet is
not a substitute for the relevant Rules/ Acts / Instructions and the
original Rules/ Acts/ Instructions may be referred to as the basic
and authentic source of the contents of this booklet in accordance
with references given therein.

Romila Dubey, IAS

Financial Commissioner, Revenue,
Punjab.
 MANUAL OF INSTRUCTIONS FROM 1980 ONWARDS REGARDING
"REGISTRATION FEE"
INDEX

Sr. Subject No. and Date Page

No No.

1. Misuse of exemption of Cooperative Societies from No. 18(20)Stamps/1/70/4701, 1

the payment of Stamp Duty and Registration Fee. dated 4.10.1980
2. Exemption to Cooperative Societies from payment Memo No. ST.IV/6/5105, dated 2
of stamp duty-Misuse of 1982
3. 411-1, Vata ftran6TiNhit V't40 Oa t41 armee 1/17/-66/3/10624-718, 3-5
ezdot fa # Etra-feal,ift atel)Ht oas■ tor wflci ficit 6 T6, 1988
t UT wt-dfroiecil mutat vitt " i-flor. 641H1 t d tine
a ft aan wt 1
4. Notification regarding no registration fee chargeable on Notification No. 5.0.67/ 6
any deed of mortgage without possession executed by C.A.16/8/Ss:78-79, dated 27th June,
any officer or employee of the Government of Punjab 1989
5. Extension of the provisions of Section 118 of Transfer of No 24/212/87-ST/I/5043, dated 7-8
Properties Act, 1882 to the Urban Areas of Punjab State. 18.9.89
6. Duties of Registration Clerks No R-1/17-48/111/31610-717, dated 9-11
6.12.1991
\.../
7. Notification regarding no registration fee chargeable on Notification No. S.0.31/ 12
any deed of mortgage without possession , C.A.I58/Ss.78 & 79/93, dated
5.3.1993
8. Registration of Plots/Booths allotted by improvement No.24/71/94-ST.I/1794, dated 13
Trust, Jalandhar and Estate Officer Urban Estate, 23.5.94
Punjab, Jalandhar.
9. Insertion of new section 80-A, 80-B and 80-C of the Punjab Act No. 18 of 1994 L--- 14-
• Central Act 17 of 1908-Duties of Collector in proceedings 15
under Section 47-A of the Indian Stamp Act, 1899,
recovery of deficient amount of fee as arrear of land
revenue,
10. Amendment of provision of Section 230-A of Income Tax No. 2/2/93-ST.1/2923, dated 16
pc Act, 1961 regarding enhancement of monetary limit of 4/8/1995
Rs.2,00,000/- (two lacs) to Rs. 5,00,000/- (five lacs)
No. R-1/17-105/2/15577-722, 17
11. vitz r3ecs IHWeal. tHEa Wuribr6 O'c56d/1 Era
dated 27.9.1999
Fitt4-6 °Pagan Et 2/1/1995-ST.I/3791 dated 18-
12 Tr27 ot t.5 friErea
29.9.1995 19
13. Ina, iwu ig-era-6, I> o-6 0. tvitrev. Fa t. No. 1/2/95-ST.I/5752,dated 1.10.96 20

di :e Era I
1 . Notification regarding no registration fee shall be payable Notification No. S.0.33/ 21
on mortgage deed without possession executed by a C.A.16/8/Ss 78-79, dated
member of the Urban Cooperative House Building 16.12.1996
Society.
No. 2/1/97-ST.1/189, dated 22-
15 a fru-lama # 41-1" Fritiff
8.1.1997 23
16. Notification regarding amendment in leading "Table of Notification No. S.0.116/ C.A. 24
Registration Fee" in the last provision of Article-I /1908-Ss. 78 & 79, dated
20.11.1997
17 d tikle 4c bra. Id v kid tzar fazre aawa.
s
- No. 24/35/98-ST.1/3511,dated 25
11.6.1998
17. tt.f e A&- d tined d # tOd0 fee a rinecnio # thr No. 1/17K-111/8406-862 1, dated 26
16.6.1998
4 fps yea a-a- 4 mini rev
'
18. Obtaining of Collusive Decree for evading Stamp Duty No. .. 1/1/97-ST.I/193, dated 27
11.1.1999
19. Regarding Safe guarding of interest of the Government in No. R-I/1954-2099, dated 8.2.1999 28-
Government lands 29
20, witar odlnt we d tine ecso fcil fraffrarhmit 1/19-66/ 7938-8067, dated 30-
31
#17/# oats; ## Erb bii- oftale bradt WE? V V• 6.8.1999
641)1; t• eftikiee et urn an" 'rat
21 a tined @• 'th-r w rixt No. 14776-922, dated 17.9.1999 32
22. Pre entation of documents by the authorized persons No. R-I/17-66/8428-8557, dated 33-
6.8.1999 34
2 . egarding ' Table of Registration Fees' Notification date No. S.O. 68/C.A.16/1908/Ss 78 & 35-
15.10.1999 79/And/99, dated 15.10.1999 37
24. Expeditions disposal of registration work in registration R-I/17-211/18195-283. dated 38-
offices-Inspection of Registration Offices 25.10.1999 42
25. Obtaining of Collusive Decrees for evading stamp duty No. 1/1/97-ST.1/4054, dated 43-
30.11.1999 46
26. Arrangements for the disposal of Registration Work No. 24/104/99-ST.1/9073, dated 47-
1.12.99 • 48
27. d tole kI6 Wife. 4 a-et 4' ditrnedt ezda1 4 Fruwt No. 24/107/99-ST.I/9417, dated 49
tar # _ In 10.12.99

28. 1dadlet # eat #1 ant aan Ira! No. R-I/17-48/4/4076-4226, dated 50

22.2.2000
29. „.file FiliNcl Wied a # ecdo f-a" a Foie Ho # 41{ No.R-I/17 KC/12273-491, dated 51
# f#6 a WaW Tit 1 16.5.2000
30. Extension of the provisions of Section 118 of Transfer of No. 11/2/2000-ST.I/2214 dated 52
Property Act, 1882 to the Urban Areas of Punjab State. 5.7.2000 53
31. Correction Slip No.1in para 135 of Punjab Registration Dated 12.7.2000 54
Manual, 1929
32. Correction Slip No72 in para 135 of Punjab Registration Dated 30.11.2000 55
Manual, 1929
33. d tfrle fiodC0 NW km' n aa ma-mfcrarfau R-I/17-220/28194-295,dated 56-
7.12.2000 58
fpgaath# 6 taw Era.'
34. Extension of the provisions of Section 118 of Transfer of No. 11/2/2000-ST.1/30, dated 59
Property Act, 1882 to Urban Areas of Punjab State. 4.1.2001
35. The Registration (Punjab Amendment)Act, 2000 (Punjab No. 1/2/95-ST.1/222, dated 60-
Act No. 22 of 2000) 16.1.2001 64
36 Notification dated 21.6.2001 regarding no registration fee No. S.0.26/A.A./1908/Ss. 78 & 65
chargeable on any instrument executed by any person 79/Amd/2001, dated 21.6.2001 66
for securing the repayment of loan from Commercial or
Banking Institutions for Agricultural purposes .

ii
37. Amendment of para 135 of the Punjab Registration Memo No. 2/3/98-ST.I/3729, dated 67-
Manual, 1929 with reference to Statutory proviSions of 19.9.2001 68
Transfer of Property Act and Registration Act, 1908.
38. The Registration and other related laws (Amendment) Memo No. 24/38/2001-ST.1/4445, 69-
Act, 2001, No. 48 of 2001 dated 8.11.2001 74
39. Exemption from stamp duty on deeds relating to transfer Memo No. 1/1/97-ST.1/4949, dated 75
of agricultural lands and residential properties by the 14.12.2001
owner during his/her life time to his/her legal heirs.
40. Registration of Contracts between the Memo • No. 1/1/2001-STA/4856, 76-
Former/ExporterfTrader and Processor. dated 27.12.2001 78
41. Registration of Award made under Land Acquisition Act, No. 18/158/2000-ST.V/1489, dated 79-
1894-Clarification thereof. 26.3.2002 80
ti dre1a1 Memo No. 24/58/02-ST.I/2313, 81
42. d WIC kin t thr 4 ml
dated 29.5.02
No. S.0.28/C.A.16/1908/Ss. 78 82-
43. d tiNdd CMS #rrirfr ear,' 2/77)14 t7HftarntA
&79/Amd/2002, dated 19.7.2002 83
c# at 1Vti fru'
44. Sale of fake stamps/stamp papers-Preventive Steps No. 21/17/2002-ST.111/3491, dated 84
therefore. 20.8.2002
45. Trif-d tiiied a ti e FM- did # eddd feu af No. 17/137/2002-ST.4/3561, dated 85-
23.8.2002 86
fikleak16 VIA # MTN 6- aae vit.
46. Amendment in para 127 of the Punjab Registration Memo No. 25/75/2002-ST.U3636, 87-
Manual, 1929-Lambardar of Locality dated 4.9.2002 88
No.24/121/2002fws h17H01-1002 89-
47 . V Cl 6 il .4- 6 d J-1 ral Wr riF Era
90
HU- f Heclitl 7114 ditiHCdl MT
48. Memo No. 20/14/2002-ST.1/5674, 91-
Fig-d 1-1Hdd dill
a.-at vir fe5 2 ci 4 -tern's feta au aka. ode) in! dated 31.12.2002 92

49. Lu crgzi A-MHz-az (rii ts ) we drtinecft ,ezdd El" 0 No. 24/130/2002-ST.I/1679, dated 93-
18.2.03 94
di a9-6- rat
50. Appointment of District Revenue Officers as Ex-Officio Ng. 24/14/95-ST.I/1614,dated 95-
Inspector of Registration Offices 23.4.03 96
of scales of Document Memo No. 24/52/96-ST.I/1610, 97
51. Regarding revision of rates
Writers dated 23.4.2003
C.A.16/2908/S.69/ 98-
52. Amendment in Punjab Document Writers Licensing G.S.R.
Rules, 1961 •Amd.(9)/2003, dated 2nd April, 99
2003
Exemption from stamp duty on deeds relating to transfer Memo No. 1/1/97-ST.I/215, dated 100
53
of agricultural lands and residential property by the owner 14.1.04
during her life time.
S.0.1/C.A.2/1899/S/9/2004.dated 101
54. Remission of stamp duty
8'h Jan, 2004
-4, Memo No. 25/48/2003-ST.1/1278, 102
55. 1" # wri—ot wzr ,ffrist wa- ;d,613—dia*erdr
dated 29.3.2004
VA. 7N4 ed cid' fert b'ree'dmart want t
tmiles a-a-6 flint end.Q1:1; 4 »MTH. fES9. a #1. te.
to- EiTt1
falre et ety-T eft wilt Memo No. 24/69/2004-ST.I/2301, 103
56 . g+-n
, '1'a a e Cdtl Vir
dated 28.6.2007
wr ew era I

iii
57. Amendment of para 127 of Punjab Registration Manual, No. R-1/17-48/4/11304-549, dated 104-
1929 5.7.2004 105
58. s d se.dm. eti cfdrtleyid # Erga. REr-d tine" No. R-I/17-117/14224-295, dated 106
tif a-d-ff # fen' et to tra- t 30.7.2004
59. The Registration (Punjab Amendment)Act, 2004 (Punjab Memo No. 1/1/2002-ST.1/3590, 107-
Act No. 20 of 2004) dated 10.9.04 111
60. Regarding Lifting of the ban for issue of new licence of No. 24/84/04-ST.II/4388, dated 112-
Stamp Vendors 5.11.2004 113
61. Regarding Presence of Registering Officer at the time of No. 25/131/04-ST.11/4561, dated 114-
registration of documents-Complaints regarding absence. 29.11.04 116
62. Notification dated 27.12.2004 regarding no registration No. S.O. 20/C.A.16/1908/Ss. 78 & 117
fee chargeable on the sale deeds of measuring 323 79/Amd/2004, dated 27.12.04
Kanals and 9 Marlas, purchased by M/s Dumex India (P)
Ltd. .
63. Alternative arrangements for registration work in the No. 2/3/98-ST.I/537,dated 118-
absence of Registering Officer. 31.1.2005 119
64. eyfla , e, ki I we fectl. cfl# Si' FrirEll u€ i ed i No. R-I/17-89/11639 ,dated 120-
28.6.2005 121
65. d time to dd i ft3 *if aa- at- )ire-,iifirdrrag ftrif Memo No. 24/20/05-ST.I/6634, 122
wathint #-4-5 wra 1 dated4.8.2005
66. Sending of Annual Information Return (AIR) in respect of Memo No. 2/2/83-STI/9184, dated 123-
transactions of purchase or sale by any person of 28.10.05 124
immovable property valued at Rs. 30 lacks or more,
registered in State.
67. Regarding Presence of Registering Officer at the time of No. 25/131/04-ST.1/10557, dated 125-
registration of documents-Complaints regarding absence. 22.12.05 126

68. d final. eoddi in

- thr Td Wa bre.-7)erralfa3 ftbf No. 24/20/05-ST.I/10776, dated 127
rept* 4: t -. Ertl 29.12.05 •
69. 30.00 Fla Fut 0" @Tr t'teznit
i T eft" trate-ta triit No. 2/2/83-ST.I/138,dated 9.1.06 128-
kree fered*M" coed() t.els ad-6 lit I 129

70. Allocation of days of work between the Sub-Registrar Memo No. 24/32/04-ST/I/978, 130-
(Tehsildar) and Joint - Sub- Registrar (Naib Tehsidlar) as dated 7.2.06 131
registering officer at Tehsil Office.
71. Regarding lifting of ban for issue of new license of Stamp No. 24/84/04-ST.1/1051, dated 132
Vendors 9.2.06
72. Regarding issue of new License to Document Writers. No. 24/121/2002-ST.1/2218, dated 133
17.2.06
73-/ Notification dated 29.5.2006 regarding Omission of Sub No. G.S.R. 24/C.A.16/ 134
Rule (2) of rule 1 of Punjab Document Writers Licensing 1908/S.69/Amd(l 0)/2006, dated
Rules, 1961 29.5.06
74. Registration of Land/Properties on the basis of Power of 25/42/07-ST.I/3108,dated 25.4.07 135
Attorney

iv
 Manual of instructions from 1980 onwards regarding "Stamp Duty"
• INDEX
Sr Subject No. and date Page
.No. No.
75. Display of board by the stamp agents regarding No. 23/13/Stamp-fl-8- 136-
availability of stamps /16389,dated 10.11.80 137
76. Amendment in Notification No. 5.0.25/C.A. S.O.67/C.A.16/8/Ss.78 & 138
16/1908/Ss.78&79/80/6056, dated 15th Apri1,1980 79/89,dated 27th June, 1989
77. Amendment in Punjab Stamp Rules, 1934 (Amendment S.O.2/C.A.2/1899/S.74/90,d 139
in Notification No. 988-E & S, dated 14th February, 1934 ated 2"d January, 1990
78. Amendment in Order No. 5819, ST.II-73/2089, dated S.O.33/C.A2/1899/S.9/93, 140
15.2.73 dated 5th March, 1993
79. Exemption from stamp duty to the members of Backward S.O.33/C.A.2/1899/S/93, 141
Classes for securing the repayment of loan dated 5th March, 1993
80. Payment of stamp duty in cash under Section 41 of the No. 13/4/87-ST- 142-
Indian Stamp Act, 1899 endorsement of instruments by II/1908,dated 19th May, 144
Collector under section 42 of Act ibid regarding 1995
81. Indian Stamp Act (Punjab Amendment) Act, 1995 22-Leg./95,dated 145-
Notification dated 153
28.10.1995
82 Payment of stamp duty in cash under Section 41 of the No. 13/4/87-ST.11/373,dated 154-
Indian Stamp Act, 1899 endorsement of instruments by 24.1.1997 155
Collector under section 42 of Act ibid regarding
83. To regulate the manner of payment of dues by means of Notification No. GSR. 156-
special adhesive stamp rules 1997 (Amendment in 18/C.A.2/1899/S.10/1997, 157
Section 75 of the Indian Stamp Act, 1899) dated 2.4.1997
84. Amendment in Section 74 of the Indian Stamp Act, 1899 Notification No. G.S.R.50/ 158-
(Amendment in Notification No . 998-E & S,dated 14th C.A.2/1899/S.74/Amd(3)98 159
February, 1934 dated 2.7.1998
85. Court Fee (Punjab Amendment)Act, No.7 of 1999 Notification No. 9-Leg/99, 160
(Amendment in Court Fees Act,1870) dated 19.4.99
86. Appointment of Director Land Record-Cum-Inspector Notification No. 161
General of Registration, Punjab as Collector for all S.O.6/C.A.2/1899/
Districts. S.2/2000, dated 3.2.2000
87. Amendment in Punjab Govt. Revenue Department order Order No. S.0.1/C.A. 162
No. 5819-ST-11/83/2089, dated 15.2.1973 2/1899/S.9/Amd./2001,date
d 9th January, 2001
88. Remission of stamp duty chargeable on the bonds in the Order of Govt. of India No. 163
nature of Promissory Notes under Indian Stamp Act, Stamp, dated 6th
1899 under Gold Deposit Scheme November,2000.
89. Amendment in Notification No. S.O.25/C.A.16/1908/Ss. S.0.26/C.A.16/1908/Ss. 78 164-
78 & 79/80/6056, dated 15.4.1980 & 79/Amd./200 I ,dated 21' 166
June, 2001
90. Amendment in Order No. 5819-ST-II-73/2089, dated S.0.27/C.A.2/1899/S.9/A,c1/ 167-
15.2.1973 2001, dated 21" June, 2001 168
91. Remission from Stamp Duty permissible only on S.0.31/C.A.2/1899/S .9/ 169-
instruments executed by any person for securing loan Amd./2001, dated 6th July, 170
from a society. 2001
92. Amendment in Punjab Govt. Order No. 5819-ST-II- S.0.27/C.A.2/1899/S.9/Am 171-
 73/2039,dated 15th February, 1973 regarding securing d12001,dated 2P' June, 172
loan by any person from Nationalized Banks /Cooperative 2001
Banks or Private Banks for agricultural and allied
purposes '
93. Raising of loan for sale of stamps/stamp papers by Stamp No.13/1 1/79-ST.11/4946, 173-
Vendors in a Single Transactions from Rs 1,000/- to Rs. dated 27.12.2001 174
5000/- Amendment to Punjab Stamp Rules, 1934
94. Indian Stamp (Punjab Amendment)Act, 2001 (Punjab Act No.13/1/2000- 175-
No. 14 of 2001) ST.11/34,dated 2.1.2002 179
95: Affixing of Notarial Stamps by Notary Public at the time No. 25/92/2001-ST.II/1710 180-
of attestation of documents. dated 9.4.2002 181
96. Evasion of Stamp Duty-Checking of documents No. 24/36/2002-ST 11/1841, 182-
dated 18.4.2002 183
97. Recovery of deficient amount of stamp duty and No. 24/42/2002-ST.I1/2129, 184-
registration fee pointed out by Accountant General dated 16.5.2002 185
Punjab and other related organizations
98. Shortage of stamps/stamp papers-Remedial measures to No. 21/13/2002-ST.I1/2532, 186-
be taken dated 17.6.2002 187
99. Sale of fake stamps/stamp papers —Preventive steps No. 21/17/2002-ST.111/ 188
thereof 3491, dated20.8.02
100. The Punjab Stamp (dealing of under valued No. 13/4/2000-ST.11/3572, 189-
instruments)(First Amendment),Rules 2002. dated 2.9.2002 196
101. Report of the Second Punjab Finance Commission for No. 24/16/96-ST.II/4011, 197-
Panchayat and Municipalities-Implementation thereof dated 9.9.02 199
102. Levy f Stamp Duty on instrument (s) of transfer No. 24/96/2001-ST.I1/4593, 200-
conveyance deed executed by PUDA in favour of the dated 22.10.2002 201
allottees.
103. Display of Board by Stamp Vendors regarding No. 21/26/2002-ST.ITI/ 202
availability of stocks of stamps and stamp papers. 5337, dated 5.12.2002
104. Fixation of minimum market value of land/property No. 24/35/2003-ST.11/731, 203
located in various districts under Punjab Stamp (dealing dated19.2.2003
of under valued instruments) Rules, 1983.
105. Procedure to be adopted at the time of conducting enquiry No. 24/42/2002-ST.I1/843, 204
to determine the market value of the property and proper dated 26.2.03
duty payable thereon.
106. Fixation of minimum market value of land/property in D.O.No. 24/35/2003- 205
terms of rule 3-A of the Punjab Stamp (dealing of under ST.II/837, dated 26.2.03
valued instruments) Rules, 1983
bfEreThr gtErt # a fern el rsgat-wer idle al di k . Ode) No. 24/41 /2002-ST.11/853, 206
107.
dated 27.2.03
Era
108. Regarding revision of discount to be paid to the Licensed No.13/11/79-ST.I1/1412, 207-
_Stamp Vendors for the sale of Stamps and Stamp Papers dated 1.4.2003 211
109. Payment of Commission to the Department of Posts on No. 13/2/2000-ST.11/2195, 212-
account of service rendered for the sale of Revenue dated 6.6.03 215
Stamps.
110. Punjab Stamp (dealing of under valued G.S.R.85/C.A.2/1899/Ss.47 216-
instruments)Rules, 1983(As amended upto 23'd August, -A and 75/2003,dated 3'd 227
2002) June, 2003
111. Amendment in rule 28 of the Punjab Stamp Rules, 1934 Memo No. 13/2/2003- 228- ,

vi
 ST.11/2768,dated 1 1 th July, 229
2003
112. Withdrawal of exemptions from stamp duty . No. 13/3/2002-ST.I1/2869 230-
dated 22.7.03 233
113. Payment of Commission to the Department of Posts on No. 13/2/2002-ST.11/6500 234-
account of Service rendered for the sale of Revenue dated 16.9.03 235
Stamps
114. Fixation of minimum market value under rule 3-A of the No. 24/111/2003-ST.II/ 236
Punjab Stamp (dealing of under-valued 7021, dated 31.10.2003
instruments)Rules, 1983-Multi-storey Buildings.
115. Rates of stamp duty on instruments falling under No. 13/2/2004-ST.1I/781- 237-
Schedule I-A of the Indian Stamp Act, 1899 85, dated 25.2.04 245
116. Payment of Commission to the Department of Posts on No. 13/2/2000-ST.1/1170, 246-
account of Service rendered for the sale of Revenue dated 19.3.04 247
Stamps.
117. Payment of Commission to the Department of Posts on No. 13/2/2002-ST.11/1293, 248
accounts of Service rendered for sale of Revenue Stam ps dated 31.3.04
118. Fixation of minimum market value of immovable No.24/42/2004-ST.11/1436, 249
property as required under rule 3-A of the Punjab Stamp dated 20.4.04
(dealing of tinder-valued instruments) Rules, 1983.
119. Fixation of minimum market value of properties under No.24/64/2004-ST.11/2025, 250-
rule 3-A of the Punjab Stamp (dealing of under-valued dated 4.6.04 252
instruments) Rules 1983-Ready Reckoner thereof. ,
120. Regarding Ban for issue of new licences of stamp No. 24/89/04-ST.I11/2395, 253-
vendors dated 2.7.04 254
121. The Indian Stamp (Punjab Amendment) Act, 2003 No.24/90/99-ST.11/2635, 255-
(Punjab Act No. 15 of 2004 , dated 13.7.2004 259
122. Sale of Non-Judicial Impressed Sheets through Post No. 13/2/2002-ST.11/2640, 260-
Offices dated 13.7.04 262
123. Exemption of stamp duty on issuance bills of exchange No. 8/12/04-ST.11/3160, 263-
used by Exporters dated 18.8.2004 264
124. a tmedas e4 eyisRtji tit srunia feu eat lila n No. 21/18/04-ST.II/3416, 265-
dated 3.9.04 266
ft we 'gum Ow et wal. Alfa &mod& aa-6 era. I
125. Quantification of exemption from payment of stamp duty No. 8/14/2004-ST.I1/4115, 267-
and registration fee at the time of registration of dated 12.10.04 268
documents.
126. Sale of stamp papers through the stamp vendors- No. 13/2/2003.ST.II/4263, 269
Compliance of statutory provisions at the time of sale. dated 21.10.04
127. Amendment to the Indian Stamp Act, 1899 No.13/2/2004. ST.II/4317, 270-
dated 29.10.04 273
128. Regarding lifting of ban for issue of New Licence of No.24/84/04-ST.11/4388, 274-
Stamp Vendors dated 5.11.04 275
129. Fixation of minimum market value with effect from No. 24/165/04-ST.I1/5115, 276-
1.4.2005 under the Punjab Stamp (dealing of under dated 31.12.04 277
valued instruments) Rules, 1983
130. Fixation of market value of property storey-wise under No. 24/111/03-ST.I1/97 278
rule 3-A of the Punjab Stamp (dealing of under-valued dated 10/1/2005
instruments) Rules, 1983
131. Fixation of minimum market value of immovable No. 24/42/04-ST.11/581, 279

vii
 property as required under rule 3-A of the Punjab Stamp dated 3.2.05
(dealing of under-valued instruments Rules, 1983
132. Payment of consolidated stamp duty on Policies of Life No. 24/18/04-ST.I1/102 I , 280-
Insurance Corporation of India in lieu of Insurance dated 18.2.05 281
Stamps.
133. Additional Stamp Duty @3% in areas falling under No. 13/9/2004-ST.II/1260, 282-
Municipalities/Municipal Corporations and their dated 3.3.05 287
peripheries for Social Security Funds.
134. Remission of stamp duty and registration fee on inter-se No. 8/6/03-ST.11/1592,clated 288-
agreements executed by the members of Self Help Group 1.4.05 291
under the Scheme of Bankers which is only meant for
people living below poverty line.
135. Additional Stamp Duty @ 3% in areas falling under No. 24/165/04-ST 1/1598, 292-
Municipalities and Municipal Corporations and their dated 1.4.05 294
periphery for Social Security Funds.
136. Levy of additional stamp duty @ 3% for Security Funds- No. 24/165/04-ST.11/2561, 295
Clarification regarding exemption dated 6.5.05
137. Sale of Stamps/Stamp Papers through the Post offices- No. 13/2/2000-ST.II/2773, 296-
Lifting of Revenue Stamps for the sale of Rs. 3.00 Crores dated 12.5.05 297
annually.
138. Additional stamp duty @3% in areas falling under No. 13/9/04-ST.I1/5116, 298-
Municipalitis and Municipal Corporations and their dated 13.6.05 303
periphery for Social Security Fund
139. Payment of Additional Stamp Duty @ 3% for Social No. 13/9/04-ST.11/5136, 304-
Security Fund over and above the present payable stamp dated 13.6.05 305
duty 6% on instruments of sale of immovable property
140. Reduction of 1% stamp duty of registration deed in No. 8/15/04-ST.II/5398, 306-
favour of female buyer (s) dated 22.6.05 308
141. Deposit of stamp duty at the counters of State Bank of No. 13/7/02-ST.I1/9093, 309-
India dated 26.10.05 311
142. Rates of stamp duty on instruments falling under No. 13/2/04-ST.I1/9359, 312-
Schedule-I of the Indian Stamp Act, 1899 dated 8.11.05 313
143. vga ft" fi-u11V.
" Q El e c„.5.H._ 1fwewThret eu ja
- No. 24/229/05-ST.11f 724, 314-
315
5 faThit-eff # tut 7freV nr€P# az-, 6- 0-din1 FaRtrel dated 30'1'06
aaw was!
144. Procedure to be adopted at the time of conducting enquiry No. 24/42/02-ST.111771. 316-
to determine the market value of property and proper duty dated 31/1/2006 317
payable thereon.
145. Rates of stamp duty on instrument falling under Schedule No. 13/2/04-ST.11/995,dated 318-
I of the Indian Stamp Act, 1899 8.2.06 320

146. Regarding lifting of the ban for issue of new licenses of No. 24/84/04-ST.11/1051, 321
stamp vendors dated 9.2.06
147. Deposit of stamp duty through stamp papers/stamps at the No. 13/7/02-ST.11/3354, 322-
counters of State Bank of India-Also through Stamp dated 3.3.06 323
Vendors.
148. Fixation of minimum market value of land/property in the No. 24/54/06-ST.1115947, 324-
various districts under the Punjab Stamp (dealing of dated 18.5.06 325
under-valued instruments) Rules, 1983 for the year 2006-

vi II
 07. Minimum value pegged as on 31.3.2006
149. Fixation of minimum market value of land/property in the No. 24/54/06-ST.I1/5947, 326-
various districts under the Punjab Stamp (dealing of dated 18.5.06 327
under-valued instruments) Rules, 1983 for the year 2006-
07. Minimum value pegged as on 31.3.2006
150. Exemption from payment of stamp duty and registration No. 8/17/05-ST.I1/6342, 328-
fee on any deed of mortgage without possession executed dated 6.6.06 331
by an officer as an employee of the Government of
Punjab
151. Authorization by the State Government in favour of No. 24/137/05-ST.11/8342, 332-
Ministry of Company Affairs in connection with MCA.21 dated 17.7.06 335
Project.
152., Amendment in Indian Stamp Act, 1899 through Finance No. 13/5/04-ST.I1/8444, 336-
Act, 2006 dated 18.7.06 341
153. Deposit of stamp duty at the counters of State Bank of No. 13/7/2002-ST.11/12469, 342-
India also at Tehsil/Sub-Tehsil level. dated 13.9.06 349
154. Payment of consolidated stamp duty on policies of Life No.24/18/04-ST.I1/14355, 350-
Insurance Corporation of India in lieu of Insurance dated 22.11.06 352
Stamps
155 Exemption from stamp duty on deeds relating to transfer No. 24/144/05-ST.II/14356, 353-
of Agricultural and and rural residential properties by dated 22.11.06 354
males in favour of their wives (instead of widow).
156.• Sale of revenue stamps through sources other than post No. 24/60/05-ST.I1/14468, 355-
offices dated 27.11.06 356
157. Remission of stamp duty and registration fee on inter-se No. 8/6/03-ST.11/502,dated 357-
agreement executed by the members of Self Help Group 29.1.07 362
under the Scheme of Bankers
158. ITRTIT &a (dif8 di "ifTg" rAva- a .g fr5FrerernfFSV 1 No. 24/54/06-ST.11/2516, 363-
# tet t iirtr Q. dated 30.3.06 364
983 # F:5- 3(@") >ife-11*d a bit ii
23-raj n6 Etat 1
159. Regarding exemption from payment of stamp duty on the No. 25/122/03-ST.I1/3318, 365-
transfer deed of residential property by an owner to his dated 3.5.07 366
heirs in Urban Areas
160. Implementation of procedure as prescribed in rule 3-A of No. 13/2/07-ST.I1/4254, 367-
the Punjab Stamp (dealing of under-valued dated 6.6.07 368
instruments)Rules, 1983
161. Amendment in the procedure as prescribed in rule 3-A of No. 13/2/07-ST.I1/4303, 369-
the Punjab Stamp (dealing of under-valued dated 6.6.07 370
instruments)Rules, 1983
162, Non implementation of the provisions of the Punjab No. 13/2/07-ST.II/6119, 371-
Stamp(,dealing of under - valued instruments )Rules, dated 8.8.2007 372
1983 and issue of delayed references to the Collectors
after registration under the provisions of Section 47-A of
the Indian Stamp Act, 1899
163. Revision of collector rates in terms of Rule 3-A of the No. 24/54/06- 373
Punjab Stamp (dealing of under-valued instruments ) ST.II/6700,dated 28.8.2007
Rules, 1983-Implementation thereof

ix
 4(1)1/07-RE.1(4)/9581, 374
164. gra- 4ruirdt vzr egdd Fa 47W egdd eg k re girt
dated 28.8.2007
re16-T n $11-1
165. The Indian Stamp (Punjab Amendment)Ordinance, 2007- Memo No. 24/54/2006- 375-
(Punjab Ordinance No. 5 of 2007)regarding reduction of ST.II/7689,dated 1.10.2007 379
stamp duty from 6% to 5%.

Instructions regarding Embossing of Documents

166. Installation of Embossing (Franking 24/65/Stamp-I1-80/2020,dated 380-382

Printing) machine at Divisional February, 1981
Headquarters
167. Regarding appointing Commissioners of Notification No. 383
3rd
Divisions in the State to perform the S.0.6./I.S.R./25/R.2/81,dated
functions of Superintendent of Stamps February, 1981
168. Amendment of Section 74 of the Indian Notification No. 384
Stamp Act, 1899 regarding G.S.R.7/C. A .2/99/S.74 ./Amd./81,dated
Superintendent or any Assistant for the 3rd February, 1981
time being incharge of stamping work.
169. Regarding embossing of documents Memo No. 22/1/88-ST.VI/2978,dated 385
20.5.1988
170. Regarding embossing of documents Memo No. 22/1/88-ST.V1/4345,dated 386
10.8.1989
171. Regarding embossing of documents Memo No. 22/1/88-ST.VI/3646,dated 387-388
14.9.2001

x
From

Shri J.S. Maini, I.A.S. -

Deputy Secretary to Government, Punjab,
Revenue Department

To

1. All the Registrars in the State.

2. All the Sub Registrars / Joint Sub Registrars in the State.

Memo No. 18 (20) - Stamps/ 1/7014701

Chandigarh, dated the 4 October, 1980.

Subject : Misuse of exemption to Cooperative Societies from the payment of stamp duty.

The Punjab Government vide its notification dated 15.7.1948 remitted stamp duty leviable
under the Indian Stamp Act, 1899, on instruments executed by or on behalf of any society registered
under the Cooperative Societies Act or instruments executed by any officer and member of any
society and relating to the business of the society. Similarly, registration fee payable under the
Indian Registration Act, 1908, was remitted in such case with effect from the February, 1968.

2. As the member of the Cooperative Societies were making misuse of exemption in stamp
duty and registration fee instructions were issued vide Punjab Government Memo No. ST-IV-6-
5105, dated 7.11.1981 (copy enclosed) to follow these instructions properly and to deal with the
cases strictly under rules. But inspite of issue of these instructions it has been brought to the
notice of this department by the Accountant General, Punjab, that no stamp duty and registration
fee has been charged by the registering officers on the deeds executed either by the society or it's
members involving exchange / gift of land which did not relate to the business of the society.

3. Government has taken a serious view of the fault of registering officers who have exempted
such documents from the leavy of stamp duty and registration fee. They are, therefore advised to
find out such like documents registered by them and that action to recover the Government dues
on top priority basis so that there should not be no change left for the audit/party to raise objections
in this connections.
Sd/-
Superintendant,
for Deputy Secretary Revenue.
Endst. No. 18 (20) - Stamp / V/79 / 14702 Chandigarh, dated the 4.10.80.
A copy is forwarded to the Inspector General of Registration Punjab, Jalandhar for
information.
Sd/-
Superintendant,
for Deputy Secretary Revenue.
1
Memo No. ST-I V-6/5105 dated 1982 from Revenue Department, Chandigarh, to the I.G.R. Punjab,
Jullundur, and Registrars and Sub Registrars and J.S.R. in the State and all Honary Registrars in
the State.

Subject : Exemption to Cooperative Societies from payment of stamp duty-Misuse of.

It has been noticed that certain members of the Cooperative Societies are making the
misuse of the exemption of Stamp Duty allowed to Cooperative Societies and its members, by
virtue of Punjab Government notification No. 3088 - L.T dated 15.7.1948, for the purpose which do
not pertain to the society. In this connection it is pointed out that such an attempt by or on behalf of
a member of the Cooperative Society is in contravention of the provisions of section 27 and 35 of
the Indian Stamp Act. This exemption from stamp duty is allowed on the instrument executed by or
on behalf of any society registered under the Cooperative Societies Act, and also on the instrument
executed by an officer or a member of any such society in respect of the business of the society
(other than those falling within list I in the seventh scheduled to the Government of India Act, 1935.
In other words, the society and its members are entitled to exemption from payment of stamp duty
in respect of their instrument pertaining to the business of the society.

In case any member of the Cooperative Society is found of misusing this exemption from
stamp duty, he is liable to punishment under section 69 of the Indian Stamp Act and as such a case
should be dealt with under these rules and the immediate necessary action against him. You are
requested to follow these instructions properly and the cases of default should be dealt with strictly
under the aforesaid rules.

2
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5
 PUNJAB GOVT GAZ. JULY 7,1989 (ASADHA 16, 1911 SAKA) 853

PART III

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(REGISTRATION)

Notification

The 27th June, 1989

No. S.O. 67/C.A. 16/8/Ss 78 and 79/89 - In exercise of the powers conferred by sections
78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other powers enabling
him in this behalf the President of India is pleased to make the following amendment in the
Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification No.
S.O. 25/C.A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980, namely : -

AMENDMENT

In the said notification under the heading "Table of Registration Fees", after the existing
provisos to Article I, the following proviso shall be added, namely : -

"Provided further that no registration fee shall be chargeable on any deed of mortgage
without possession executed by an officer employee of the Government of Punjab in favour of
Government for securing the re-payment of an additional advance received by him from the
Government for the purpose of repair, addition or alternation of a house for his own use."

A.S. Chatha,
Financial Commissioner, Revenue
and Secretary to Government of Punjab
Department of Revenue & Rehabilitation

Note : Further revised vide notification dated 25/05/2006 at page 331.

6
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All Commissioners of Divisions,

2. All the Registrars (D.C.'s) in the State,
3. All the Sub-Registrars / Joint Sub Registrars
(Tehsildars/ Naib Tehsildars)

Memo No. 24/212/87-ST-1/5013

Chandigarh, dated the 18.9.89

Subject : Extension of the provisions of Section 118 of Transfer of Property Act 1882, to the
Urban Areas of Punjab State.

The State Government have extended the provisions of Section 118 of Transfer of Property
Act, 1882, to the Urban areas of Punjab State vide notification No. S.O. 74/C.A..4/1982/51/89 dated
10.8.89 (copy enclosed) bringing the exchange transaction involving urban immovable properties
under section 118 ibid as compulsory registerable. Thus stamp duty and Registration fee is now
chargeable on the said exchanges under the Indian Stamp Act, 1899 and Registration Act, 1908.
2. Please acknowledge receipt.
sd/-
Superintendant,
for Deputy Secretary Revenue.
No. 24/212/87-ST45014 Chandigarh, dated the 18.9.82
A copy with 30 copies of notifications is forward to the Inspector General of Registration,
Punjab, Kapurthala Road, Jalandhar, for further necessary action.
sd/-
Superintendant,
for Deputy Secretary Revenue.
No. 24/212/87-ST-I/5015 Chandigarh, dated the 18.9.89
A copy is forwarded to the :
1. Accountant General, Punjab, Chandigarh
2. The Secretary to Govt., Punjab, Finance Deptt. for information and necessary action.
sd/-
Superintendant,
for Deputy Secretary Revenue.

7
PUNJAB GOVT GAZ. JULY 7, 1989 (SRVN 27, 1911 SAKA) 907

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
Notification

The1Oth August, 1989

No. S.O. 74/C.A. 4/1882/S.1/89 - In exercise of the powers conferred by sections 1 of the
Transfer of Property Act, 1882 (Central Act No. 4 of 1882), the President of India is pleased to
extend the provisions of section 118 of the said Act to the urban areas of the State of Punjab with
effect from the date of publication of this Notification in the Official Gazette.

Explanation : In this notification, urban areas mean :

1. the local areas which are declared to the Muncipalities of Notified Area Committee under
the provisions of the Punjab Municipal Act, 1911;

2. the local areas which are constituted to be Cities under the provisions of the Punjab Municipal
Corporation Act, 1976, and

3. the areas declared to be as urban estates under the provisions of the Punjab Urban Estates
Development and Regulation Act, 1964.

SADA NAND
Financial Commissioner, Revenue
and Secretary to Government of Punjab,
Revenue and Rehabilitation Department.

8
 CIRCULAR NO. 149

From

Inspector General of Registration, Punjab,

Kapurthala Road, Jalandhar City - 144002

To

1. All the Registrars (Deputy Commissioner), in the State.

2. All the Sub-Registrars (Tehsildars) in the State and;
3. All the Joint Sub-Registrars (Naib Tehsildars) in the State.

No. R-1/17-48/111/31610-31717 dated 6.12.1991

Subject : Duties of Registration Clerks.

At present, the registration work by the Registration Clerks is being carried out according to
the Registration Act/Rules, Punjab Registration Manual, instructions issued by the Government /
Circulars issued by this Directorate from time to time. But it has been seen that the duties of the
Registration Clerks have not been specifically mentioned anywhere. Keeping in view the importance
of this work and to fix accountability of the Registration Clerks, it is felt that the duties of the
Registration Clerks are specifically prescribed. In consultation with the Government, the duties of
the Registration Clerks have been prescribed and these are being included in the Miscellaneous
chapter of the Punjab Registration Manual presently under finalisation. As this work of finalisation
of Manual will take some time, it has been decided that these duties be circulated to all the
Registration Officers for compliance. A list of these duties is attached herewith. You are, therefore,
requested that these duties may be noted from all the registration clerks under your control for
strict compliance. Any lapse on the part of the Registration Clerks in performing these duties will
be viewed seriously and departmental action will be taken against the defaulting Registration Clerks.

2. The receipt of this communication may kindly be acknowledged.

sd/-
Encl : -List of duties Inspector - General of Registration, Punjab

No. R-I/17-48/111/31718 dated 6.12.91

A copy is forwarded to the Deputy Secretary to Government, Punjab, Revenue Department

(Stamp and Registration Branch), Chandigarh for information.

sd/-
Inspector - General of Registration, Punjab
 LIST OF DUTIES OF REGISTRATION CLERKS

1. Completion of prescribed books for registration of documents and its indexing, maintenance
of Fee Book, Receipt Books and Reconcilation of receipt with Government Treasury and
getting month-wise verifications of receipt from the Treasury/ Bank.

2. Preparation and submission of periodical Returns relating to registration work.

3. To keep the safe custody of Record duly arranged and destruction of record under the
Rules / Instructions isued from time to time by the Inspector - General of Registration,
Punjab / Government.

4. To deal with the applications for copies of record and maintenance of register prescribed
for this purpose.

5. Disposal and maintenance of Audit and Inspection Notes.

6. Maintenance of Register in respect of cases referred to and decided by Collector u/s 47-A
and 75'of the Indian Stamp Act, 1899.

7. Maintenance of Registers such as Deficiency Register, Catalogue Register, Misalband

Register, Stock Register, etc. etc.

8. To deal with every type of correspondence relating with sub-Registrar or Joint Sub-Registrar.

9 Preparation and submission of Registration Memoranda to the Tehsildars / Naib Tehsildars.

10. Completion of Certificate u/s 60 of the Registration Act, 1908.

11. To produce record is admissible before private parties for inspection.

12. To keep complete set of law books and instructions file.

13. Production of record in any court of law and follow of Court Cases in respective Courts on
each date of hearing.

14. Preparation and issuance of Non-incumbeance certificates and to keep datewise record of
such certificates issued.

15. To complete endorsements on the documents admitted for registration.

16. To initiate action against defaulters u/s 27.64 and 70 of the Stamp Act, and Sections 81, 82
& 83 of Indian Registration Act.

10
17. To obtain copies of agreements of sale written by the Document-writters on Ist and 16th of
every month and then to make entries of these agreements in the agreement register
prescribed for the purpose are to report about such agreements to the Sub-Registrar /
Joint Sub-Registrar before the latter does the registration of documents relating to these
agreements.

18. While checking the agreement register with the sale deed, if the seller & property in the sale
deed and the agreement are same, it should be considered to be an agreement between
the parties every though the purchaser may be different in the sale deed and the agreement
deed.

19. To perform any other duty assigned by the Registrar / Inspector-General of Registration,
Punjab / Government.

sd/-
Inspector - General of Registration, Punjab

11
 Punjab Govt. Gaz. March 19, 1993 (PHGN. 28, 1914 SAKA) 135

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

I Notification

The 5th March, 1993

No. S.O. 34/C.A. 16/8/Ss 78 and 79/93 - In exercise of the powers conferred by sections
78 and 79 of the Registration Act, 1908 (Central Act No. XVI of 1908), and all other powers enabling
him in this behalf the Governor of Punjab is pleased to make the following amendment in the
Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification No.
S.O. 25/C.A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980, namely : -

AMENDMENT

In the said notification under the heading "TABLE OF REGISTRATION FEES", for the tenth
proviso to clause (3) of Article I, the following proviso shall be substituted, namely : -

"Provided further that no registration fee shall be chargeable on any deed of mortgage
without possession executed by,

i. a member of the Scheduled Castes for securing the repayment of loan not exceeding
fifty thousand rupees from the Punjab Scheduled Castes Land Development and Finance
Corporation; or

H. a member of the Backward Classes for securing the repayment of loan not exceeding
fifty thousands rupees from the Punjab Backward Classes Land Development and Finance
Corporation; or

Hi. a member of the economically weaker sections of the society with annual income of
less than three thousand and six hundred rupees, for securing the repayment of loan not exceeding
thirty-five thousand rupees from the Punjab Backward Classes Land Development and Finance
Corporation".

Darshan Kumar
Financial Commissioner, Revenue
and Secretary to Government of Punjab
Department of Revenue & Rehabilitation

12
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

The Deputy Commissioner,

Jalandhar

Memo No. 24/71/94-ST-I/1794

Chandigarh, dated the 23.5.94

Subject : Registration of Plots/Booths allotted by Improvement Trust, Jalandhar and Estate Officer,
Urban Estate, Punjab, Jalandhar.
Reference : Your Memo No. 72/HRC dated 21.1.94

The instructions mentioned in the order dated 15.6.93 passed by the Hon'ble Punjab &
Haryana High Court in the Civil Writ Petition No. 5936/93 relate to fixation Of floor prices by the
Deputy Commissioners in their districts on the basis of guidelines issed by the State Govt. in
connection with execution of sale deeds by private parties, in order to check evasion of stamp duty
and registration fee. The registration of plots/booths mentioned in the subject mentioned above is
on a different footing.

2. Various Govt./Semi Govt. agencies i.e. Housing Boards/Improvement Trusts/Estates Offices

etc. acquire land at market value, develop the land, and provide various amenities and after including
the expenditure incurred by them, they further allot the plots/houses to public on instalment basis.
On completion of payment of instalments, sale deeds of plots/houses allotted are executed in
favour of allottees by these agencies. At the time of registration, the market price of such plots/
houses etc. may be slightly on the higher side than the price set forth in such deeds but, in such
cases, intention of the allottees is not, in any way, to get the documents registered at a lower value.
In view of this position, the Govt./Semi Govt. agencies may be allowed to get the documents
registered in favour of the allottees at the price set forth by such agencies at the time of allotment.

sd/-
Under Secretary to Govt., Pb.,
Revenue Department (M).
Endst No. 24/71/94-ST-I/1795 Chandigarh, dated 23.5.94
A copy is forwarded to all the Deputy Commissioners in the State of Punjab for information
and necessary action.
sd/-
Under Secretary to Govt., Pb.,
Revenue Department (M).

13
 THE REGISTRATION (PUNJAB AMENDMENT) ACT, 1993

(PUNJAB ACT NO. 18 OF 1994)

[Received the assent of the President of India on theist July, 1994, and
was first published for general information in the Punjab Government Gazette
(Extraordinary), Legislative Supplement, dated the 18th July, 1994].

An Act further to amend the Registration Act, 1908, in its application to

the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Forty-fourth

Year of the Republic of India as follows : -

1. This Act may be called the Registration (Punjab Amendment) Act, 1993.
Short title.

2. In the Registration Act, 1908, in its application to the State of Punjab after
Insertion of
section 80, the following sections shall be inserted, namely : new sections
80-A, 80-B
"80.A. (1) If during any proceedings under section and 80-C in
Duty of Collector in pro- 47-A of the Indian Stamp Act, 1899, the Collector Central Act 16
ceedings under section finds that the fee paid for registration of document of 1908.
47-A of the Indian under this Act is in deficit, he shall while determi-
Stamp Act, 1899. ning the duty, by an order, also determine the defi-
cient amount of fee and shall send a copy of the order
so made to the concerned registering officer for the recovery of the amount of fee
found so deficient from the person liable to pay the deficient amount of duty under
the said section 47-A in respect of such a document.
Provided that no order determining the deficient amount of fee shall be made
after the expiry of a period of three years from the date of registration of the document.
2. An order of the Collector under sub-section (1) shall be deemed to be
an order made by him under section 47-A of the Indian Stamp Act, 1899.
3. Any amount recoverable under this section, may be recovered as arrears
of land revenue.
80-B. (1) Where on inspection or otherwise, it is found that the
fee payable under this Act in relation to any registered document has
Recovery of deficient
amount of fee as arrears not been paid or has been insufficiently paid, such fee or the deficient
of land revenue. fee, as the case may be, if not paid to the concerned Registering Officer
on demand within the prescribed period, may, on a certificate of the
Inspector-General of Registration or of the Registrar of a District be
recovered as arrears of land revenue from the person who presented such a document for
registration in terms of the provisions of section 32 :

14
Provided that :

(i) no demand of fee as aforesaid shall be made after the expiry of a period of three years
from the date of registration of the document, and

(ii) the certificate shall be issued after due enquiry and the person concerned having been
given an opportunity of being heard.

(2) The certificate issued under sub-section (1), shall be final and shall not be called into
question in any court or before any authority.

Refund of excess fee 80-C. Where the Inspector-General of Registration finds that the amount
of fee charged refund of excise fee and paid is in excess to that which is
egally chargeable and payable under this Act, he may, upon an application in writing or otherwise,
refund the excess amount of fee so charged and paid".

15
URGENT

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State.

2. The Inspector - General of Registration, Punjab, Kapurthala Road, Jalandhar.

3. All the Deputy Commissioner-cum-Registrars in the State.

4. All the Sub-Registrars / Joint Sub - Registrars in the State.

Memo No. 2/2193/ST-1/2923

Chandigarh, dated the 4-8-95

Subject : Amendment of provision of section 230-A of the Income Tax Act, 1961 Regarding
enhancement of monetary limit of Rs. 2,00,000/- (two lacs) to Rs. 5,00,000/- (five lacs).

Section 230-A of the Income Tax Act, 1961, now has been amended by the Finance Act,
1995, w.e.f. 1-7-1995 and the words 'five lakhs' have been substituted for the words 'two lakhs' in
section 230-A, ibid.

2. You are requested to ensure that the provisions of section 230-A of the Income Tax Act,
1961 as amended w.e.f. 1.7.95 raising the limit to Rs. 5.00 lacs for obtaining clearance from the
Income Tax Department for Sale/Purchase or mortgage of properties are complied with strictly
and person is asked to obtain the reguisite Income Tax Clearance certificate, if the value of the
property to be purchased/transferred or mortgaged is less than Rs. 5.00 lacs. You are also
requested to give wide publicity to the latest amendment of section 230-A ibid by affixing notices
concerning the revised statutory provision at a conspicuous place in all languages at all Registration
Offices in the State.

3. You are further requested to ensure the strict compliance of this statutory provisions by all
the concerned officials under your control.

4. The receipt of this letter may be acknowledged.

sd/-
Joint Secretary to Government, Punjab,
Revenue Department

16
 et-HOdt5 ))fra ci 1-1H 271 , UWR
1646-
al-rdER;Sr 4g, 1-181-16

frdr

1. FIBU d fined (faut athR8a) URTEr arF

2. FD-jj Fla-drdriedid (dfdeilod,d), Cr-gra aTH 1
3. Mg" Atricfd FrEf-dithiedid (6TfErEf dfcmele.5.d.) £iwu UM.

8: mrd - 1/17-105/2/15577-722 fHt : 27-9-99

fvw : H2e 8dei fi-RiZt fHce, akf6 °Mad/4 IPS I

Urrel.13d

(Th-rtd3 fffinIT ndovd, )475 MTN OgRZTH M3 d1HHCdl EMIT) geaTq W 171T-eitda*. 2/
1/95. A721-1/3791 fi-B1 29-9-95 Mal t U3 3 3 FthEfNd

2. fErFf €.cf fErmr6 fqd virrEYW 'a fa as d di-tedlzrdget s a t »rale defet 4l thE9-1-re
«131 Fr Ut I fed defed cadet 1-1;d1 a fa 12t% )175-rz tarfEnrt z1 (Gine& 1-11LId Ff2Ff6
aNtrd "Z% UFFWtid oila fe6dirkliddr mdelidde 3 ad 8* cadl Frr ver3 mdced vt% u-dt 446
tirrettga didl UTFE3t 4l fee) fah urn anal Ht

Frill /-
fErFf a -+iodt5 >gra d 1-1H.,171(), CAW&

t: WU-1/17-105/2/15723 frit 27-9-99

-61T4
-
fax ET faof d dr MEM rigf6cf, £IWEI Hccf 1-fTE fTgrdT, (»METH m3 dR1a & 174T) 4
btot ?du #thYgr HtUT e. I

Hill /-
Cea-tiOdth )ffr drill
felqa- , frpEr

17
 GOVERNMENT OF PUNJAB
DEPARTMENTOF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Deputy Commissioners in the State

2. All the sub-Registrars and Joint Sub-Registrars in the State

Memo No. 2/1/95-ST.1/3791

Chandigarh, dated the 29.9.1995

Subject :- Civil Military Liaison Conference for the year 1995-96.

The sale deed of Bungalows on old grant terms lease holds is taking place to civilians
unabated and are being registered by the Revenue Authorities without taking written permission
from Station Commanders under their signatures. This is contrary to Governor General regulation
No. 6. This has resulted in Government Bungalows changing hands to unauthorized persons and
for unauthorised purposes.

2. In this context it has been decided that Registrars/Sub-Registrars may not register these
Bungalows without specific No Objection Certificate (NOC) signed by Station Commander
concerned and Government under his seal. The receipt of this letter may please be acknowledted
and instructions complied in To-To.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue.

Endst. No. 2/1/95-ST.1/3792 Chandigarh, dated the 29.9.1995

A copy is forwarded to the Inspector General of Registration, Kapurthala Road, Jalandhar

for information and necessary action. He may ensure compliance of these instructions.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue.

18
Endst. No. 2/1/95-ST.I/3793 Chandigarh, dated the 29.9.1995

A copy is forwarded to Deputy Secretary to Government of Punjab , Home Department (A)

with reference to her U.O. No. 20.8.95-2H(5)17660,dated 28.9.1995 on the subject cited above.
This may please be treated as compliance report to be placed before Members in the Civil-Military
Liaison Conference, 95.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue.

19
 ir'wEr wawa
ms &re
Oeu?st idflied117140

ft-41. fg4

1. TH t ABU lined (et.F11)

2. FM tin-merry, Mt riCiad•Rti thico
3. fg-67:10aeU Hocirs »Ira ortimeamo, ifrra
tg, tigual

}Mg: 1/2/954Ff.e. 1/5752

agar , fi-ret : 1-10-96

fur : wEd »fra »Feratt ugt-6 ?um& HA' odi vrt

tdim-6 RN' (QRTa vonIVP2) fER3, 1995 WA coda RA' fay Aw ft-e Ziel td r6
fuu Tram{ re3r raw Tit fa wr1-6 ent wool ufffFrealmt ;oce F, mug tot-Pgt
CRHHe& ccoo IA Az tF It zIO at Farelwrt welnft eft U-6 I ?EU }IFFST mcwid igra
ftUrd:Nir caw I mr+4 t feu 010 A fa MBT5 ti'tr'e tgiflinita arricd1 ado
fre et;smt Elmt FaveNft at t ~od'o'r cant af-abir Fra

He /-
M1715 Tra3a }PPS

20
Punjab Govt. Gaz. Dec. 20, 1996 (AGHN. 29, 1918 SAKA) 471

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUEAND REHABILITATION

(STAMPAND REGISTRATION BRANCH)

Notification

The 16th December, 1996

No. S.O. 33/C.A. 16/8/Ss 78 and 79/Amd./96 ‘- In exercise of the powers conferred by
sections 78 and 79 of the Registration Act, 1908 (Central Act No. )NI of 1908), and all other powers
enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in
the Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification
No. S.O. 25-C.A. 16/1908/Ss. 78 and 79/80/6056, dated the 15th April, 1908, namely : -

AMENDMENT

In the said notification, under the heading captioned as 'TABLE OF REGISTRATION FEES",
in Article I, in clause (3), after the existing provisos, the following proviso shall be added, namely :

"Provided further that no registrati6n fee shall be payable on mortgage deed without
possession executed by, a member of the Urban Co-operative House Building Society in favour of
the Punjab State Federation of Co-operative House Building Societies Limited".

Janjua
Financial Commissioner, Revenue
and Secretary to Government of Punjab
Department of Revenue & Rehabilitation

21
)413 rigid

ua TraTU
MTN Nem
Oaztrx bi4 crane Ertr0

mfg?

1. Rip *SR el-IFIffd

2. /IF f-dua ei-rEi5a
3. Br ql.f C4375 »rdRU (R) f1Rrif 91H itR I

2/1/97-AR.a.1/189
351a14, fHa : 8-1-1997

MT : # ax Hint

e10-H1Nt f{a d rine km aH S d d bra 717d eniHf eld d (o- ) d

Rt tig atgr t I at -Tra »frifur Uer e t fa (ill-male) ax fun fRR Hu-
ofttri Rt ;mad RU-drliHCoid t cidl t, faft ea-mftrart Arta'T Rt
cie f€3 OdIdt t fait s nuaTal add tiff fe-6 cvdt ITT 3:11-rt t6cf ?TR th.R3Errr Oc.11 tet
rite tiw etzmact Ti to coda ditiktaio ET aH faft R$-dliThecPcIRt /-1410(d R$-dfiiiiedid
Ocir cildr RiRr fRR ucka oirmalo ;3.thx Mil >Irk camas14ft 5j war Rrat f€6 H21Ud ViffTfa fagla
coo »f Quo' Fel ftr »Fre tI Ave a awe »f agrat »fffe s war fee) o-r abr-€ Mal trA
>Nag Er WW1 ago' .aVr 'a I 1-10dr feR xRat5 RN3fc»it Irehit feu dired aljt t fa
drHHCaHA # ax i fe-6 Ps-Ortiklecild Ft tif.rtad RA-cIftiiiedid fan. ais . code) iezdyi
fVethiFigi OHO' Hay dfriHCaHo ZT aH eHciT ditto- rna-Fra oCc3c111 Ut R rio6r 8. fa. fam-r
waRre ur c ba tuolur ax Fsg1 fenfrer WadWe o-r ft I fed t azrfew
Bit fa RA-orrinecvd Atriad F$-dirmeold tzdd fc,15. MTH fS faft ,d94 Ma 61
R7 be tiOdr 3 c fU3 i474 #te ##, edot fta ”TfuraTal ua cad vzsd fqa citric( IF Ertur

2. fact eHRGdtzS tPtiler a fa tja. Arear ttrerrAz feR tour fqAkr fanfr-6 atrE fa forst fau Paws
NiFS »IFFratgr war fE6 ear fqu ar dfria Yed qu-6t flr fora Fel t TrxtfRE r0

3. rea dlifedt rfaud bffilaTabit# ftrbfr6 rqu ftw ftamt RTT ?eve a Etta t.5 1475F

lia /-
41171-6 HOtscf, Cara Hciced,
Rrg Bier
22
W45 2/1/97-Ff.Z1.1/190 #51-d14, fir31 : 8.1.97

grEr ar4 fta) bdo )d Mrel c0dC ,

d d Thp skuiltstt (ii- d teffkgr

nal /-
m12-6 ea, frffrEr Hcmid,
Hrn frgra.

friS ii-d€ a. 2/1/974R.Z1.1/191 451314, : 8.1.97

d'dT fra Waft ddOt #thbfr 'PVT

1. Hadd/r d1Un-Dr67 )475, fifird I

2. ko-Thi Yd WOE virOia, 1475 ft gra, iiwu I

Ffal /-
WEIT6 Rata', fIrgrEf Hocvd,
WE ?gra

23
Punjab Govt. Gaz. March 19, 1993 (PHGN. 28, 1914 SAKA) 135

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

(REGISTRATION )

Notification

The 20th November, 1997

No. S.O. 116/C.A. 16/1908/Ss. 78 and 79/Amd./97 - In exercise of the powers conferred
by sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to make the following
amendment in the Government of Punjab, Department of Revenue and Rehabilitation (Registration),
Notification No. S.O. 25/C.A. 16/1908/Ss. 78 and 79/80/6056, dated the 15th April, 1980, namely :

AMENDMENT

In the said notification, under the heading "TABLE OF REGISTRATION FEES", in the last
proviso to Article I, for the words "Six thousands and four hundred rupees", the words "Eleven
thousands rupees" shall be substituted.

KS. Janjua
Financial Commissioner, Revenue
and Secretary to Government of Punjab
Department of Revenue & Rehabilitation

24
wax vals 3.43
fiffrEr Freard
}ET &war
(»fregi »f4 danzdt war)
frt-T. fqt?

1. Aya d tindd d (51311U)

- Li r$ aTa;
2. Mg" Frif drrmedid, CIRTE1 TR;
3. R13U RifgZ• AV orthiedid, f.IWIT TR;
. 4. RR' f Cron. »tuFra (f)-156), Clara ara

08: 24/35/98-1IZI. 1/3591

4-
61a14, fi-rt : 11-6-98

Nkir : ethic@ nr4 rirawa3 yaw f34fra woo at I

?ER # orrimecit gni& Flmt t urant f3bfra altmt HfrAmt VETM fea »fat6 akft
era 2,gy fa311-110 vick t)-10 anti dfdafto fdaitlg fqa. ttr Fe 1-110 N irda-T urreeTa3 tied @.
trate-
trevral zs a' -di duo'. f43 {tar wheT I Ira Assn ?Ow-8 fga. mTrebf} 4 fa treaT TAietuid
?We brdot1-01-175 o-r woo urgrel f'dixii.) tot( ()Jr aati fug 8edia r3 Ta cm i3E1ts fFi
mo-Frra otiociel ado vl (wired a1s1 Hia : -

1. valaT oG .bl1d 310 f38 aTulmT faYsTa atm I dftlblcdl43 etrau-' fea »fFR3 arat
re& 1er 41, (HQ
artfl. dforilt) &raid* fqt, 30. at m4 dlra an41 Ira di-144;0: wevral
%a f'det at

2. orrinecil W dT dftlHCd1ezdd fwd 7.14 fre tal-143 dfHHCd1 arsdof /-rdeT 17E0113 3U 1.0
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Hcaid feu akin. al3T 4 fa }lad 9.141-a3 ETTA »coTaTa woci0 alsel Wel 3t al f aTa fqa G
emicr dQd1r »d M dad f'saite) cum! Baca I ?ea mt feu TA& Berfenit alt fa fe8t deifedtal
fats ur8-3T J sal I 4:41d. girl tiuta3 >n8Frra w-R5 nzfr owe, OJT fc&u atr3 th31
Fr& /-
valt6litt3U l!nTu Traara,
arts fGzicir
fu-'82.7f: 8: 24/35/98-A:La.-1/3592 ttaq, fg-dl : 11-6-98
fea MFRIaza. Hoors »frg dftll1CaHo, ilaTEr, 1-1Agcr fsalsta'dc'rl 3 t trawl. atur 41
Aal /-
WEIT6 Ffredliffrif Hdaid,
HT? fggra

25
 mat 4-da - 155

ffiTIThded-r1 clO bfrU, H IHH.HA , CIRTN,

MinETEST riAuct I

Frbu (ravel affm-6-6),

Rua- A$-ollineta (dratted),
FD-JU na-gclrier, MTV,
Rua' wrez FIEf-o rineold (61 ed.-d rse.o),
Cara urff

& 4M-1/17-S.3:W8406-8621 : 16-6-98

ttEr : wrez AN-ofthicvd e6Hd Ite dfHsi # bit fe6 HaTd acio FraP:f fqe 1

ftera TR' 1 FRES d/-1 fwd dfHH _Ho t*m cwt., NO few j-rea-a ado Ft,feoiH'ddr odi
fFejto tint e6dd1 fca orriqmo Six fa4 Far 3 ,uza fwa fee, %ET Hay % fad
dza 1W 2 fen us er I feU Miler cadr fatbfr fa ofruiedi tzdeft drriqkto # '414 Fribt
leoutodr ureta fen wet cill-u-qmo vUz. twar 69 4 drddYararatt 'FEU
ennr alw t fa »cal t erwEr wff inrt Ruu A$-dfdalot 1W w ax as aH n fen
i-rjartivia »d tare t cadr Wfe»fr I fen! U-
d)-rt t fen fan 42:57* eq

Fit/-
%Allard 11000 WV d rrine HO, frwEr

a: )W -1/&11t/8622 ?He : 16-6-98

fEr1:1W lea eFeT Wan nadcf, LUTA moopcf, J-V (ITN' ).) liqmo WI:10 Oglafq a
deto fd3 @f-gbir fr

ffirFRUZUMOcIt5 >WU d tole mo, imnEr

26
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

1. All the Sub-Registrars

(Tehsildars) in the State of Punjab

2. All the Joint Sub-Registrars,

(Naib Tehsildars) in the State of Punjab

Memo No. 1/1/97-ST-1/193

Chandigarh, dated the 11-1-99

Subject : Obtaining of Collusive Decrees for evading Stamp Duty.

Vide this Department Memo. 1/1/97-ST-1/3063, dated 20.5.98 a copy each of the memo
No. 1/1/97-ST-I/1270, dated 27.2.98 and 1/1/97-ST-I/2462, dated 22.4.98 respectively was sent to
you with the request to carefully examine documents relating to the above cited subject, so as to
ensure that there is no deliberate attempt for evasion of stamp duty and the document is properly
stamped as per schedule - I-A of the Stamp Act. These instructions are reitreated for meticulous
compliance.

Sd/-
Under Secretary to Govt. Pb.
Department of Revenue.

27
From
Inspector - General of Registration, Punjab,
Kapurthala Road, Jalandhar City.

To
1. All the Registrars in the State.
2. All the Sub-Registrars in the State.
3. All the Joint Sub-Registrars in the State.

No. R-I/1954-2099 Dated, Jalandhar, the 8-2-99

Subject : Regarding safe-guarding of the interest of the Government in Government lands.

It has been noticed by the Government that in some cases the government lands are
alienated through conveyance deeds/sale certificates/sale deeds/allotment letters etc. etc., isused
in favour of the private individuals. The grounds of refusal of the documents presented to the
Registering Officers for registration, as per Section 35(3) of the Registration Act, are the following:-

(a) if the person by whom the document purports to be executed denies its execution : or
(b) if any such person appears to the registering officer to be a minor, an idiot or a lunatic, or
(c) if any person by whom the document purports to be executed is dead, and his representative
or assign denies its execution.

2. A perusal of these grounds or refusal would show that these are quite limited. It has been
further noticed by the Government that certain unscruplous elements succeed in getting transferred
large tracts of property, owned by government, in favour of private individuals, who, in turn, seek
mutations on the basis of these registration deeds. This starts a chain or legal disputes leading to
disturbances of peace and tranquility in the State.

3. Section 34 of the Registration Act, interalia, provides that no document should be registered
under the Registration Act, unless the person executing such document, or their representatives,
assigns or agents authorised as aforesaid, appear before the registering officer within the time
allowed for presentation under Sections 23, 24, 25 & 26, subject to the proviso mentioned in this
section and the section provides for appearances simultaneously or ab different times. This section
further provides that the Registering Officer shall there upon enquire whether or not such document
was executed by the persons by whom it purports to have been executed; satisfy_himself as to the
identity of the persons appearing before him an alleging that they have executed the doucment;
and in the case of any person appearing as a representative, assign or agent, satisfy himself of the
right or such person so to appear. Thus the provisions of this secton are very clear that the persons
executing the document i.e. sale deed, allotment deed, sale certificte, etc. must appear either in
person or through their representative, assign or agent, duly authorised, before the registering
officer, within the time allowed for presentation, under the Act and those appearances can be
simultaneous or at different times also and it is also the duty of the registering officer to satisfy

28
himself or the right of any such representative, assign or agent (if the principal does not appear)
before registering the document.

4. It has been noticed that the Registrars / Sub-Registrars, though government servants, do
not take the right amount of interest in ensuring the compliance of the aforesaid provisions the
Registration Act. Moreover, they being interested parties can not be deemed to be representing the
government as vendors or transferors. So, for the sake of safe-guarding the interest of government,
in government Lands, it has been decided by the govt. that in future, where govt. lands are to be
alienated in any manner, the Registrars/ Sub-Registrars/Joint Sub-Registrars shall put up the
papers to the Deputy Commissioner, concerned, demi-officially who shall allow these alienations
after satisfying that government is indeed, alienating the property in proper manner.

Sd/-
Inspector-General of Registration, Punjab
Endst. No. R-1/2100-16 Dated, Jalandhar, the 8-2-99

A copy is forwarded to all the Deputy Commissioners in the State. It has been noticed that
Parchi allotment, issued by the Rehabilitation Department are floating around in connection with
the various claims relating to Rehabilitation Department and the claims relating to war widows/Ex-
servicemen, some or which may be even forged / manipulated. It will be desirable if such Parchi
allotments are properly scrutinized by them before they are sent to the respective allottees/6.R.Os.

Sd/-
Inspector-General of Registration, Punjab

Endst. No. R-1/2177-182 Dated, Jalandhar, the 8-2-99

A copy is forwarded for information and necessary action : -

1. The Commissioner, Jalandhar Division, Jalandhar

2. The Corrimissioner, Patiala Division, Patiala.
3. The Commissioner, Ferozepur Division, Ferozepur
4. The Commissioner, Faridkot Division, Faridkot.
5. All the Sub-Divisional Magistrate, in the State.

Sd/-
Inspector-General of Registration, Punjab
Endst. No. R-1/2183 Dated, Jalandhar, the 8-2-99

A copy is forwarded to the Financial Commissioner, Revenue, Punjab, Chandigarh, for

information, with reference to her note dated 8.2.1999.
Sd/-
Inspector-General of Registration, Punjab

29
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32
From

Inspector - General of Registration, Punjab,

Kapurthala Road, Jalandhar, 144002

To
All the Sub-Registrars (Tehsildars) and
Joint Sub-Registrars (Naib Tehsildars) in the State.

No. R-I/17-66/8428-8557 Dated, the 6-8-99

Subject : Presentation of documents by the authorised persons.

It has been laid down in Section 32 of the Registration Act, that except in the cases
mentioned in Section 31 and 89, every document to be registered under this Act, whether such
registration be compulsory or optional, shall be presented at the proper registration office (a) by
some person executing or claiming under the same, or, in the case of a copy of a decree or order,
claiming under the decree or order, or (b) by the representative or assignee of such person, or (c)
by the agent of such person, representative or assignee duly authorised by power-of-attorney
executed and authenticated in the manner prescribed in the Act.

2. It has come to the notice or this office through news-items in newspaper that the provisions
of law, mentioned above, are not being complied with meticulously. It has also been noticed that
the document are being presented by some aunauthorised persons like Documents-Writers and
the executants/claimants are not being examined by the Registering Officers. The signatures/
thumb impression of the presenter/executant, claimant and witnesses, which are to be taken in
the presence of the Registering Officer, as required under Section 59 of the Indian Registration
Act, are alsO being appended on the document in the presence of and at the level of document
writers/officer/officials like Registration Clerk etc. only. The Registering Officers are not doing the
registration work as per law. It is an illegal act and definitely it is the main cause of cheating, frauds,
impersonations and misrepresentations in the registration deeds. Besides this, the very authenticity
of the document, so registered becomes suspect. It is, therefore, extremely necessary that the
registration work should be done as per the provisions of the law and departure from adhering to
the law, can lead to colossal loss. It can also result in unimaginable harm to the Registering
Officers/officials. You are, therefore, advised to comply with the provisions of law in this regard
and needless to say any departure shall be viewed seriously.

3. The receipt of this communication may be acknowledged.

sd/-
Inspector-General of Registration, Punjab

33
No. R-1/17-66/8558 dated 9-8-99

A copy is forwarded to : -

1.AU the Registrars (Deputy Commissioners in the State,

2.All the Sub-Division Magistrates, in the State for information and necessary action.

sd/-
Inspector-General of Registration, Punjab

34
Punjab Govt. Gaz. (Extra), October, 15, 1999
(ASVN. 23,1921 SAKA) 415
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP & REGISTRATION BRANCH)

Notification

The 15th October, 1999

No. S.O. 68/C.A. 16/1908/Ss. 78 and 79/Amd./99 - In exercise of the powers conferred by
Sections 78 and 79 of the Registration Act, 1908 (Central Act No. XVI of 1908), and all other powers
enabling him in this behalf the Governor of Punjab is pleased to make further amendment in the
Government of Punjab, Department of Revenue and Rehabilitation, Notification No. S.O. 25/C.A.
16/1908/Ss. 78 - 79/80/6056, dated the 15th April, 1980, namely : -

" In the said notification, in the TABLE OF REGISTRATION FEES, for Serial Nos. (1) to (3)
of Article 1, and the entries relating thereto the following shall be substituted namely : -

Article 1 - For the Registration of Documents -

(1) In Book I, the register of non-testamentary documents relating to immovable property-

(a) For all optionally registrable documents Rs.
except leases 50.00
(b) for all compulsorily registrable documents 1 percent of the value of the
(other than leases of immovable property) document, subject to a
minimum of Rs. 50 and maxi-
mum of Rs. 10,000/-
If the value or consideration be only partly
expressed (in addition to the ad valorem
fee as above on the value or consideration 100.00
money expressed
If the value of consideration be not at all
expressed.

(c) for lease of immovable property and At the rates given in clause (b)
surrender of leases above on the amount of rent
of which stamp duty has been
assessed under article 35 of
Schedule I-A to the Indian
Stamp, Act, 1899 and if the
lease be exempt from stamp
duty four rupees

35
 Punjab Govt. Gaz. (Extra), October, 15, 1999 (ASVN. 23, 1921 SAKA) 416

Note (1):- Such fee in the case of duplicates, if presented with the original, shall be two
rupees only. Duplicate, if not presented alongwith the originals shall be treated like the originals.

Note (2): The registration fee to be paid on partition deds shall be calculated on the value
of the share or shares on which stamp duty has been assessed under article 45 of Schedule 1-A
to the Indian Stamp Act, 1899.

(2) In Book No. 3, register of wills and authorities to adopt -

Rs.
(i) Authorities to adopt 100.00

(ii) For the registration of wills

(a) When the valuation of the property be-

queathed does not exceed Rs. 1,000

(b) When the valuation exceeds Rs. 1,000 200.00

When the value of the property bequeathed is
not expressed

(3) In book No. 4, miscellaneous register for documents under clauses (d) and (f) of Section
18.
All non-testamentary instruments relating to Book IV including sale certificate presented for
registration in original - Rs.

(i) for the registration of a special power of 25.00

attorney

(ii) for the registration of a general power of 50.00

attorney

(iii) for the registration of an adoption deed 100.00

(iv) for the registration of any other document 50.00

which cannot be brought under the ad
valorem scale prescribed by the proceeding
clauses of this Table i.e which is incapable
of valuation

36
(v) for the registration of Trust deed Half of the amount of stamp
duty payable on the deed of
this nature, subject to a
minimum of fifty rupees".

SHYAMA MANN
Financial Commissioner, Revenue and
Secretary to Government, Punjab
Department of Revenue and Rehabilitation.

37
From
Inspector - General of Registration, Punjab,
Kapurthala Road, Jalandhar 44002

To

1. All the Registrars (Deputy Commissioners) in the State

2. All the Sub-Divisional Magistrates, in the State

No. R-I/17-211/18195-283 Dated, 25-10-99

Subject: Expeditious disposal of registration work in registration offices - Inspections of

Registration Offices.
Your attention is drawn to Memo No. 2870-ST(1)-65/1097, dated 29-4-1965, from the
Financial Commissioner, Revenue, Punjab, Chandigarh to your address.

2. As per the provisions of Paragraph 200 of Punjab Registration Manual and instructions,
referred to above, the Registrars of the districts are required to inspect all the registering offices
within their jurisdiction, once a year regularly and surprise vists as often as possible.

3. As per Notification No. 6324-ST(1)-65/21/3, dated 7-8-1965 (copy enclosed), all the Sub-
Divisional Officers (Civil) now Sub-Divisional Magistrate, have been appointed as ex-officio
Inspectors of Registration Offices, within their respective Sub-Divisions. As per instructions, referred
to above, they are required to carry out regular inspections of Registration Offices twice a year and
surprise inspection as often as possible. It has also- been laid down in these instructions that the
Deputy Commissioners and his sub-Divisional Officers should so time their regular inspections
that there is a regular inspection after every four months.

4. For the inspection of complete record a Registration office, this office had previously devised
a check list of points, which require attention of Inspecting Officers during inspection of registration
offices. A copy of the same is enclosed for necessary action.

5. It is, therefore, desirable that the inspections of registration offices are carried out as per
instructions issued from time to, time and as per schedule of inspections. It is requested that
copies of inspection notes, so recorded, may be endorsed to this office, for further action, if required.

sd/-

Inspector-General of Registration, Punjab

Endst No. R-1/17-211/18284-85 dated 25-10-99

A copy is forwarded to the Inspector of Registration Officers of the office of the Inspector-
General of Registration Punjab, for similar action.
sd/-
Inspector-General of Registration, Punjab

38
Endst No. R-1/17-211/18286 Dated 25-10-99

A copy is forwarded to the Financial Commissioner, Revenue, Punjab, Chandigarh, for

information.

sd/-
Inspector-General of Registration, Punjab

39
 REVENUE DEPARTMENT
REGISTRATION NOTIFICATION
Chandigarh, Dated the 7th August, 1965

No. 6324-ST(I) - 65/2173 - in exercise of the powers conferred by sub-section (1) of section
8 of the Indian Registration Act, 1908, the Governor of Punjab is pleased to appoint all the Sub-
Divisional Officers (Civil) in the State of Punjab as ex-officio Inspectors of Registration offices
within their respective Sub-Division.

A.L. Fletcher
Secretary to Government, Punjab
Revenue Department

No. 6324-ST(1) - 65/2174, Chandigarh dated the 7th August, 1965.

A copy is forwarded to the Inspector General of Registration, Punjab, Jalandhar for

information.

sd/-
Deputy Secretary, Consolidation
for Secretary to Government, Punjab
Revenue Department.

Endorsement No. 6324-ST(1) - 65-2175, Chandigarh, 7th August, 1965

A copy is forwarded to :-

(1) All the Deputy Commissioner (Registrar)

(2) All the Sub-Divisional Officers (Civil) in the State of Punjab, for information.
sd/-
Deputy Secretary, Consolidation
for Secretary to Government, Punjab
Revenue Department.

40
CHECK LIST OF POINTS WHICH INSPECTORS OF REGISTRATION OFFICES SHOULD
SPECIALY TAKE CARE OF AND SEND A SPECIAL REPORT AFTER INSPECTION.

1. Date of Inspection
2. Staff
3. Maintenance of Records
4. Last Inspection
5. Book No. 1
6. Book No. 2
7. Book No. 3
8. Book No. 4
9. Book No. 5
10 Book No. 6
11. Receipt Book
12. Fee Book (Documents of three months to be checked throughly from the point of view of
understamping, undervaluation and registration fee).
13. Instructions File
14. Applications for copies of documents (Whether the Registering
Officer has started a separate
register for the receipt/issue
of applications/copies of
documents or not).
15. Affidavits (It should be ensured whether
the Registering Officer is
getting Affidavits from the
Vendors that the present plot
alongwith a few other plots
already sold, out of a compact
block are less than five in
number, it is required in
relation to the provisions of the
Punjab Regulation of Colonies
Act, 1976). This item will be in
addition to the items already,
circulated by the Department.
16. Income Tax Clearance Certificate.
17. Notice board whether displayed or not in respect of : -
(i) Stamp duty rates (ii) Registration fee rates (Hi) Copying/pasting fee rates (iv) Exemptions
from stamp duty/registration fee (v) Document writers fees (vi) Exemption of LTC upto Rs.
5 lacs (vii) Stamp Vendors (also regarding stock position).
18. Registration Memorandum
19. Statement No. 3

41
20. Indexes
21. Deficiency Register (Prepared a statement for the
last one year steps taken by
the Registering Officers to
recover deficiency pointed out
by the A.G. Punjab, Stamp
Auditor and other Inspecting
Officers be mentioned).
22. Catalogue Register
23. Misalband Register
24. Stock Register
25. Agreement Register
26. Destruction List
27. Document Writers (Whether the Registering
Officers are inspecting
Document Writers every
fortnightly or not in order to see
that the Document Writers
have displayed fee charts for
Writing documents and they
are maintaining registers and
receipt books. Whether the
Registering Officer is
recording inspection note
regarding the working of
Document Writers or not).

42
Most Immediate
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of the Divisions in the State of Punjab.

2. All the Registrars (D.Cs) in the State of Punjab.

Memo No. 1/1/97-ST-I/9054

Chandigarh, dated the 30.11.99

Subject : Obtaining of Collusive Decrees for evading stamp duty.

Ref : This Department Memo No. 1/1/97-ST-I/1270, dated 27.2.98 and Memo No. 1/1/97-ST-
1/2462, dated 22.4.98.

A copy each of Government Memos under reference are again sent herewith for infotmation
and necessary action.

2. It is requested that these instructions may be brought into the notice of registering authorities
working under you.

sd/-
Superintendent

Endst No. 1/1/97-ST-l/9055 Chandigarh, dated the 30.11.99

A copy alongwith its enclosures is forwarded to all the Sub Divisional Magistrates in the
State for information and necessary action.

sd/-
Superintendent

43
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

All the Registrars (D.Cs) in the State of Punjab.

Memo No. 1/1/97-ST-I/1270

Chandigarh, dated the 27.2.1998

Subject : Obtaining of Collusive Decrees for evading stamp duty.

Extracts from the Judgement of the Hon'ble Supreme Court of India are given as under for
guidance and necessary action : -

"The question, is: whether such a decree is compulsorily registerable ? This Court in Bhoop
Singh v. Ram Singh Major (1995) 5 SCC 709 AIR 1996 SC 196 has considered the question
whether a compromise decree is compulsorily registerable. In that case, there was no pre-existing
right to the properties between the parties, but a right was sought to be created for the first time
under the compromise. The High Court had taken the view that it was not a compulsorily registrable
instrument under Section 17 of the Act. This Court considered elaborately the circumstances in
which clause (vi) of sub-section (2) of Section 17 would come into play and stated in paragraph 18
thus :

"The legal position qua clause (vi) can, on the basis of the aforesaid discussion, be
summarised as below :

(1) Compromise decree if bonafide, in the sense that the compromise is not a device to
obviate payment of stamp duty and frustrate the law relating to registration, would not require
registration. In a converse situation, it would require registration.

(2) If the compromise decree were to create for the first time right, title or interest in
immovable property of the value of Rs. 100 or upwards in favour of any party to the suit the decree
or order would require registration.

(3) If the decree were not to attract any of the clauses of sub-section (1) of Section 17, as
was the position in the aforesaid Privy Council and this Court's cases, it is apparent that the
decree would not require registration.

(4) If the decree were not to embody the terms of compromise, as was the position in
Lahore case, benefit from the terms of compromise cannot be derived, even if a suit were to be
disposed of because of the compromise in question.

44
 5. If the property dealt with the decree be not the subject-matter of the suit or proceeding',
clause (vi) of sub-section (2) would not operate, because of the amendment of this clause by Act
21 of 1929, which has its original in the aforesaid decision of the Privy Council, according to which
the original clause would have been attracted, even if it were to encompass property not litigated".

This may be brought into notice of registering authorities working under you.

sd/-
Under Secretary to Government, Punjab
Revenue Department

45
From
The Financial Commissioner & Secretary to
Government of Punjab, Revenue Depat tment

To

All the Deputy Commissioners in the Punjab State.

Memo No. 1/1/97-ST-I/2462

Chandigarh, dated the 22.4.98

Subject : Obtaining of Collusive Decrees for evading stamp duty.

Ref.: This Department Memo No. 1/1/97-ST-I/1270, dated 27.2.98

You are already aware that he various Apex Courts have held views that in case the
compromise decree were to create for the first time right, title or interest in immovable property of
the value of Rs. 100/- or upward in favour of any party to the suit the decree or order would require
registration. It is thus evident that a compromise decree which is not bonafide is liable to be charged
as an instrument or conveyance as per the rates of stamp duty detailed against Article 23 of
Schedule I-A of the Stamp Act. You are accordingly requested to bring the above facts to the notice
of the revenue/registering authorities of your district so as to enable these to keep this in view at
the time of getting the property mutated registered on the basis of the decree. They should further
be asked to carfpfalty examine such document so as to ensure that there is no delibarate attempt
for evasion of damp duty and the same is properly stamped as per Schedule I-A of the Stamp Act.

Sd/-
Under Secretary Revenue
for Financial Commissioner and Secretary .
to Government, Punjab
Department of Revenue

Endst. No. 1/1/97-ST-I/2463 Chandigarh, dated the 22.4.98

A copy is forwarded to all the Commissioners of the Divisions in the State for information
and necessary action.

Sd/-
Under Secretary Revenue
for Financial Commissioner and Secretary
to Government, Punjab
Department of Revenue

46
MOST IMMEDIATE
REGISTERED
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

The Registrar & Deputy Commissioner

Amritsar, Jalandhar and Ludhiana.

Memo No. 24/104/99-ST-I/9073

Chandigarh, dated the 1.12.99

Subject : Arrangements for the disposal of Registration Work.

Government of Punjab had bifurcated the Sub Districts of Ludhiana, Jalandhar and
Amritsar and formed new Sub Districts as under :

Name of the New Sub District Remarks

Sub District formed

Ludhiana Ludhiana East Vide notification No. 2/44/94-RE.II

Ludhiana West (1) / 6759 dated the 20th July, 95

Amristar Amritsar -1 Vide notification No. 2/44/94 -

Amritsar -11 RE11(1)/6747, dated the 20th July, 95

Jalandhar Jalandhar -1 Vide notification No. 2/44/94-REII(1)/

Jalandhar- II 6743, dated the 20th July, 95

In terms of Section 7 (1) of the Registration Act, 1908, in every Sub District an office or
offices to be styled the office of the Sub Registrar or the offices of the Joint Sub - Registrars are
required to be established. Though the above mentioned newly formed Sub Districts are functioning
as independent units but the registration work has not been divided and it is being carried out as
one unit as it existed before bifurcation.

2. In terms of notification mentioned above each of the Sub Registrar has specific area of his
jurisdiction. In view of these statutory provisions the executive instructions issued vide Punjab
Govemment Memo No. 1/11/2-94-RE-I (0 / 861, dated 19.1.1996 are hereby withdrawn, and it is
advised that the Tehsildars should function as Sub Registrars only in their jurisdiction as notified.
It is further advised that the registration work be shared by Sub Registrar and Joint Sub Registrar
in concerned Tehsil/Sub District and the week days be notified for the benefit of the public on which
each of them would attend to this work as is being done in the other Sub Districts of the State.
47
3. It is further requested that compliance report be sent to Government immediately.

sd/-
Under Secretary to Government, Punjab
Department of Revenue

Endst. No 24/104/99-ST-I/9014 Chandigarh, dated the 1-12-99

A copy is forwarded to :-
1. The Commissioner, Jalandhar Division, Jalandhar.
2. The Commissioner, Patiala Division, Patiala; &
3. The Inspector General of Registrarion, Punjab,

for information and necessary action.

Sd/-
Under Secretary to Govt. Punjab
Department of Revenue

A copy is forwarded to the Under Secretary Revenue (in RE - I Branch) for information and
necessary action.

sd/-
Under Secretary to Government, Punjab
Department of Revenue
To

The Under Secretary Revenue

(In RE - I Branch)

I.D. No. 24/104/99-ST-I /9015 Chandigarh, dated the 1.12.99

48
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49
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51
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

No. 11/2/2000-ST-1/2214

To

1. All the Deputy Commissioners (Registrars)

Chandigarh, dated the 5.7.2000

Subject : Extension of the provisions of Section 118 of Transfer of Property Act, 1882, to the
Urban Areas of Punjab State.

Sir,
I am directed to refer to Punjab Government Memo No. 24/212/87-ST-I/5013, dated 18.9.1989
and the say that it has been noticed by the Government that the mutations are being sanctioned on
the basis of oral transactions and un-registered deeds even of the Urban areas of State of Punjab
to which provisions of Section 118 of the Transfer of Property Act, 1882 (Central Act 4 of 1882)
were extended from the date of publication of notification No. S.O. 74/C/4/1882/Sil./89, dated the
10th August, 1989. In order to remedy the situation, you are requested to take immediate action as
follows :

(i) All such mututations which have been sanctioned in violation of Section 118 of Transfer
of Property Act, 1882 as extend to the Urban areas of State of Punjab vide notification No. S.O. 74/
CA/4/1882/S.I./89, dated 10.8.1989, should be reviewed and it may further be ensured that in
future the provisions of Act ibid are complied with meticulously.

(ii) Disciplinary action may be initiated against the defaulting Revenue Officers/ Kanungos
Patwaris/ who have violated the provisions of the Transfer of property Act as mentioned in (i)
above.

(iii) A list of mutations of exchange of urban areas sanctioned on the basis of un-registered
deeds/ oral transactions after the issue of notification dated 10.8.1989 referred to (i) above may be
supplied to the Inspector General of Registration, Punjab, Jalandhar.

2. You are further requested to review all such cases at least fortnightly and action taken in the
matter may also be reported to the Government.

3. Its receipt may be acknowledged.

Yours faithfully,

Sd/-
Under Secretary Revenue (M)

52
Endst. No. 11/2/2000-ST-I/2215 Chandigarh, dated the 5.7.2000

A copy with of its enclosures is forward to the following for necessary action :

i. All the Commissioner in the State.

ii. All the Sub-Registrars / Joint Sub-Registrars (Tehsildars/Naib Tehsildars) in the State.

Sd/-
Under Secretary Revenue.

Endst. No. 11/2/2000-ST-I/22216 Chandigarh, dated the 5.7.2000

A copy is forwarded to Sh. Surinderjit Singh Sandhu, IAS, Insepctor General of Registration
w.r.t. his D.O. No. L-1/9/203-382, dated 11.5.2000 for information.

Sd/-
Under Secretary Revenue.

53
 (To be substituted for correction slip)
No. 1 dated 12-7-2000

PUNJAB REGISTRATION MANUAL, 1929

Correction Slip No. 1
No. Reg./17-48/4/17420- 651 dated 12-7-2K
And the following paragraph after Serial No. 12 of paragraph 12.7 of Punjab Registration
Manual, 1929 :-
OR

" Any of the following documents should also be recognized for the identification of the
executant by the Registering Officers:-

(i) Passport of the executants;

(ii) Income Tax pan card of the executants;

Provided that photo copies of such documents will be taken on the back of deed through
computer or photo copier or such documents will be attached with the document and the original
document will be perused and returned by the Registering Officer. The Registering Officer will
certify on the photo copy that he has seen the original document and the photo copy is a true copy
of the original.

Sd/-

Inspector General of Registration, Punjab.

54
[Extract from Punjab Government Gazette, dated the 5th January, 2001]

PUNJAB REGISTRATION MANUAL, 1929

CORRECTION SLIP NO. 2

THE 30th NOVEMBER, 2000

No. R-1/17-48/4/27691-A - The following para should be substituted against the existing
para 135 of Punjab Registration Manual 1929 : -

" The Registering Officers should bear in mind that fraudulent transactions lead to litigation
and unnecessary harassment to innocent citizens. Therefore, as public servants they are required
to see that fraudulent transactions are not got registered by persons who are not authorised to do
so under the law, though these matters shall still remain subject to the final decision fo the Civil
Court. The Registering Officer shall satisfy himself that in case of sale or other form of alienation
a piece of evidence has been attached to the deed to be registered to show that the alienator has
title to the property in question".

Surinderjit Singh Sandhu

Inspector General of Registration, Punjab

55
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56
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57
 wie come a-R3 61 WU 5# »f8-»f( asit»faathgt #t irrerm TRIM fallaz

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welmfra.e.

HA-c ruiecpcf, Mfg FfEc-orruicold

58
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

No. 111212000-ST-1/30

To

All the Deputy Commissioners (Registrars) in the State of Punjab

Chandigarh, dated the 4.1.2001

Subject : Extension of the provisions of Section 118 of Transfer of Property Act, 1882, to the
Urban Areas of Punjab State.

Sir,

The State Government vide letter No. 11/2/2000-ST-1/2214, dated 5.7.2000 had issued
detailed instructions regarding oral transaction and un-registered deeds, in view of the extended
provisions of Transfer of Property Act, 1882, vide Notification No. S.O. 74/CA/4/1882/S.I./89, dated
10.8.89. It is regretted to notice the information regarding oral transaction without registration of
documents and also the review of Mutations which have been sanctioned are not being sent to
Inspector General of Registration / reviewed fortnightly. You are once again requested to send the
requisite information to I.G.R. Punjab as requested vide instructions referred to above. You are
further requested that the instructions may be complied with in letter and spirit, especially in the
matter of review of all such cases and send a report of Government.

The receipt of this letter may also be acknowledged.

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

No. 11/2/2000-ST-1/31 Chandigarh, dated the 4.1.2001

A copy is forwarded to Sh. Surinderjit Singh Sandhu, IAS, Inspector General of Registration
Punjab for information.

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

59
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioner of Divisions in the State.

2. All the Registrars (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.
4. All the Sub-Registrars in the State.
5. All the Joint Sub-Registrars in the State.

Memo No. 1/2/95-ST-1/222

Chandigarh, dated the 16.1.2001

Subject : The Registration (Punjab Amendement) Act, 2000

(Punjab Act, No. 22 of 2000)

A copy of the notification dated 27th November, 2000 is sent for immediate necessary
action.

2. Receipt of this communication may be acknowledged.

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

A copy with a copy of notification is forwarded to the Superintendent, Finance Expenditure-

6 Branch with reference to his I.D. No. 1/7/90-2-FE-6/777-A, dated 9.3.1998 for information and
necessary action.

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

60
To

The Superintendent
Finance Expenditure - 6 Branch
I.D. No. 1/2/95-ST-I/223 Chandigarh, dated the 16.1.2001
A copy with a copy of notification is forwarded to the Joint Secretary (Coordination) to Govt.
of Punjab, Deptt. of General Administration with reference to his I.D. No. 1/46/2000-Cabinet / 1258,
dated 7.3.2000 for information and necessary action.
Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

To
The Joint Secretary (Coordination) to Govt. of Punjab,
Department of General Administration
(Cabinet Affairs Branch)
I.D. No. 1/2/95-ST-I/224 Chandigarh, dated the 16.1.2001

Endst No. 1/2/95-ST-1/225 Chandigarh, dated the 16.1.2001

A copy with a copy of notification is forwarded to the following :

The Registrar of the District :

1. Delhi
2. Mumbai
3. Chennai
4. Colcatta
for taking further necessary action under the Indian Registration Act. This amendment may
be brought to the notice of Revenue Officers working under them.
Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

Ensdt. No. 1/2/95-ST-l/226 Chandigarh, dated the 16.1.2001

A copy with a copy of notification is forwarded to the A.G. (Audit) Punjab for information and
necessary action.

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

61
Ensdt. No. 1/2/95-ST-l/227 Chandigarh, dated the 16.1.2001

A copy with a copy of notification is forwarded to the following for information:

1. PS/RM
2. PS/FCR
3. PA/ JSR (B)

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

Endst. No. 1/2/95-ST-1/228 Chandigarh, dated the 16.2.2001

A copy with a copy of notification is forwarded to Comptroller and Auditor General of India,
New Delhi with reference to his D.O. No. 358/SRA/97, dated 18.8.1998 for information and necessary
action.

Sd/-
Under Secretary to Govt., Punjab
Department of Revenue

Regd. No. PB/0078/2000

Regd. No. NW/CH-22

62
 PUNJAB GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
CHANDIGARH, MONDAY, NOVEMBER 27, 2000
(AGRAHAYANA 6,1922 SAKA)
LEGISLATIVE SUPPLIMENT

Contents Pages

Part I Acts

The Registration (Punjab Amendment) Act, 2000

(Punjab Act No. 22 of 2000) 89

Part II Ordinances

NIL

Part III Delegated Legislation

NIL

Part IV Correction Slips, Republications and Replacements

NIL

Price : Rs. 2.70 Paise (Civil)

63
Punjab Govt. Gaz. (Extra), November 27, 2000 (AGHN 6, 1922 SAKA)

PART I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

Notification

The 27th November, 2000

No. 32-Leg/2000 - The following Act of the Legislature of the State of Punjab received the
assent of the President of India on the 20th November, 2000, and is hereby published for general
information : -

THE REGISTRATION (PUNJAB AMENDMENT) ACT, 2000

AN

ACT

further to amend the Registration Act, 1908, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Fifty-one year of the Republic of India
as follows : -

1. (1) This Act may be called the Registration Short title and commencement
(Punjab Amendment) Act, 2000.

(2) It shall come into force at once.

2. In the Registration Act, 1908, in its application to the Amendment of section 30 of

State of Punjab (hereinafter referred to as the principal Central Act 16 of 1908.
Act), in section 30, -
(i) in sub-section (I), the brackets and figure "(I)" shall
be omitted; and
(H) sub-section (2) shall be omitted.
3. In the principal Act, section 67 shall be omitted Omission of section 67 of
Central Act 16 of 1908

S.S. Grewal
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.

64
Punjab Govt. Gaz. (Extra) June 21, 2001 (JYST. 31, 1923 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

Notification

The 21st June, 2001

No. S.O. 26/C.A. 16/1908/Ss. 78 and 79/Amd./2001 - In exercise of the powers conferred
by sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to make the following
amendment in the Government of Punjab, Department of Revenue and Rehabilitation, Notification
No. S.O. 25/C.A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980, with effect from the date
of publication of this notification in the Official Gazette namely : -

AMENDMENT

In the said notification, under the heading captioned as "TABLE OF REGISTRATION FEES",
in Article I, in clause (3) for the following existing provisions, namely : -

"Provided further that no registration fee shall be chargeable on any instrument executed
by any person for securing the repayment of loan from any commerical or banking institution
to meet the expenditure for any of the following purposes, namely : -

Purchase of tractor with its accessories, tractor trolley, thrasher, installation of tubewell
based on diesel engine, boring and electrification of tubewell, laying of under ground pipes,
lining of water courses, levelling and reclamation of land and development of horticulture.

Provided further that no registration fee shall be chargeable on any deed of mortgage
without possession, for securing loan from any commerical or banking institution to meet
the expenditure for any of the following purposes, namely : -

"Purchase of inputs (crop loans) like fertilizers, insecticides, pesticides, weedicides and
seeds", the following provisions shall be substituted, namely : -

"Provided further that no registration fee shall be chargeable on any instrument executed
by any person for securing loan from a bank (National Bank, Cooperative Bank or Private
Bank) Cooperative Society or Banking Institution to meet the expenditure for any agricultural
purposes or purposes allied to it including machinery and building which is not used for
commercial purpose), namely : -
(1) Purchase of Tractor with its accessories ;
(2) Tractor Trolley ;
65
 (3) Thrasher ;
(4) Harvesting Combine / Combine ;
(5) Installation of tubewell based on diesel engine ;
(6) Boring and electrification of tubewell ;
(7) Agricultural implements ;
(8) Spray equipment ;
(9) Sprinkler, irrigation for agricultural purposes ;
(10) Purchase of pumping set ;
(11) Drip irrigation ;
(12) Purchase of inputs (crop loans like fertilizers insecticides, pesticides, weedicides
and seeds) ;
(13) Cane crasher ;
(14) Gobar Gas Plants ;
(15) Animal Husbandary ;
(16) Dairy ;
(17) Piggery;
(18) Poultry;
(19) Fisheries ;
(20) Sheep Rearing ;
(21) Goat Rearing ;
(22) Rabbit Rearing etc ;
(23) Calf Rearing ;
(24) Bee Keeping;
(25) Laying of underground pipes;
(26) Lining of water courses ;
(27) Levelling and reclamation of land ;
(28) Development of horticulture ;
(29) Sand Scraping;
(30) Floriculture ;
(31) Grapes Cultivation ;
(32) Mushroom ;
(33) Forestry ;
(34) Bullcart / Camelcart ; and
(35) Construction of cattle sheds
Shyama Mann
Financial Commissioner Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

66
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions

2. All the Deputy Commissioners in the State
3. Inspector General of Registration, Punjab, Jalandhar

Memo No. 2/3/98 - ST - I / 3729

Chandigarh, dated the 19.9.2001

Subject : Amendment of Para 135 of the Punjab Registration Manual, 1929 with reference to
statutory provisions of Transfer of Property Act and Registration Act, 1908.

Sir,

I am directed to refer to the subject noted above and to say that Para 135 of the Punjab
Registration Manual, 1929 was substituted vide Notification No. R - 1/17-48/4/27691A, dated
30.11.2000. It inter-alia lays down that the Registering Officers as public servants are required to
see that fraudulent transactions are not got registered by persons who are not authorised to do so
under the law though these matters shall still remain subject to final decision by the Civil Courts.
Further, that the Registering Officer shall satisfy himself that in case of sale or other form of
alienation, a piece of evidence is got attached to the deed to be registered to show that the alienator
has title to the property in question.

2. The above said modification was designed to check registration of fraudulent transactions
by unscrupulous elements having no title or interest in the property forming the subject matter of
alienation thereby paving the way for a chain of unending civil litigation leading to social unrest and
untold misery amongst the unsuspecting citizens whose interests are adversely affected in the
above process. It has, however, been observed that the amendment issued by the Government on
30.11.2000 is being misconstrued and misinterpreted in certain quarters as if it is bringing upon
the Registration Officers a burden not intended to be imposed on them by law. This perception
appears to emanate from ignorance of the statutory provisions of Section 7 of the Transfer of
Property Act.

3. It is a simple principle of law that no one can transfer a title better than he himself possesses.
This principle is enshrined in Section 7 of the Transfer of Property Act, which is reproduced below:

"Every person competent to contract and entitled to transferable property, or authorised to

dispose of transferable property not his own, is competent to transfer such property either
wholly or in part and either absolutely or conditionally, in the circumstances, to the extent
and in the manner, allowed and prescribed by any law for the time being in force".
67
4. Further, Para 128 of the Registration Manual which enjoins upon the registering officer a
responsibility to ensure that the person incurring liability knows the extent to which his rights are
effected inter-alia provides as follows ;

" Every deed shall be subjected to a thorough scrutiny with a view to ascertaining whether
it correctly represents the intentions of the parties and the registering officer shall make
sure that the person incurring liability knows the extent to which his rights are affected, as
for instance in regard to his share in the shamlat or as to the question of cultivating
possession. xxx xxx xxx xxxx".
5. A conjoint reading of the statutory provisions and the above para unmistakably shows that
a person who does not possess a title in any property is not competent to transfer the same either
himself or through his attorney and cannot therefore be termed as an 'executant' for the purpose of
provisions of Section 32 and 33 of the Registration Act, 1908, Yet a large number of instances had
come to the notice of the Government where documents presented by perfect strangers to a title
were found to have been registered by the Sub Registrars claiming immunity on the plea that as
per provisions of Para 135 (unrevised) of the Registration Manual lack of title could not be taken as
a ground for refusal to registered a document.

It may not be out of context to mention here that even prior to the amendment dated
30.11.2000 the copies of recent fard jamabandi were required to be got attached at the time of
registration of transactions relating to immovable property. The purpose was self evident. This
practice was, however, not being meticulously followed.
6. It is, therefore, clear that the amendment dated 30.11.2000 was made to bring para 135 of
the Registration Manual in line with the statutory provisions and to serve the larger public interest
better as also to dispel any misgiving on the part of the Registering Officer on the subject. It was
also intended to stop the blatant misuse of the provisions of above said para which was being read
in total isolation of the statutory and other provisions and the instructions to the detriment of innocent
title holders. It is well known that the process of setting aside even a fraudulent transaction of
alienation is long drawn and cumbersome and doors of the civil courts have invariably to be knocked
upon. At the same time unscrupulous elements have virtually perfected the procedures for thwarting
any early decision by civil courts in such cases; these bogus transactions are invariably followed
by rapid alienation of the very same property in quick succession, at times, before the very same
registering officer. This complicates the civil litigation still further by involving more and more parties
in the dispute leaving an innocent and aggrieved person to fight an endless and expensive legal
battles for years.
7. In the light of the above, it is again directed that the amendment made in Para 135 of the
Registration Manual vide Notification No. R-1/17-4814/27691-A, dated the 30th November, 2000
may be given effect to in letter and spirit. Any officer/official found violating these provisions should
be severely dealt with. This may be brought to the notice of all the officers/officials concerned.

sd/-
Under Secretary to Government Punjab
Department of Revenue & Rehabilitation
68
IMMEDIATE

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of the Divisions

in the State
2. All the Registrars (Deputy Commissioners)
in the State
3. The Inspector General of Registration, Punjab,
Kapurthala Road, Jalandhar.
4. All the Sub-Registrars (Tehsildars)
in the State.
5. All the Joint Sub-Registrars (Naib Tehsildars)
in the State.

Memo No. 24/38/2001 - ST - I / 4445

Chandigarh, dated the 8.11.2001

Subject : The Registration and other Related Laws (Amendment) Act, 2001, No. 48 of 2001.
********* ***

A copy of Notification No. 56, dated 24.9.2001 published in part - II, Section I of the
Extraordinary Gazette of India and issued by the Govt. of India, Ministry of Law, Justice and Company
Affairs, New Delhi is sent herewith for information and strict compliance.

2. The receipt of this letter may be acknowledged.

Sd/-
Under Secretary to Government Punjab
Department of Revenue

Endst. No. 24/38/2001 - ST -1/4446 Chandigarh, dated the 8.11.2001

A copy is forwarded to the Accountant General (Audit) Punjab, alongwith a copy of Notification
No. 56, dated 24.9.2001 issued by the Govt. of India, Ministry of Law, Justice and Company Affairs,
New Delhi, for information and necessary action.

Sd/-
Under Secretary to Government Punjab
Department of Revenue

69
 A copy with a copy of Notification No. 56, dated 24.9.2001 issued by the Govt. of India,
Ministry of Law, Justice and Company Affairs is forwarded to Finance Department (In F.E. 6 Branch)
w.r. to their I.D. No. 12/4/2000-2 FE. 6/18, dated 15.2.2001 for information and necessary action.

Sd/-
Under Secretary to Government Punjab
Department of Revenue

To

Superintendent
(F.E. 6 Branch)
Department of Finance

I.D. No. 24/38/2001 - ST - I / 4447 Chandigarh, dated the 8.11.2001

70
 GAZZETTE OF INDIA
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 56, New Delhi, Monday, Sept. 24, 2001 Aswina 2, 1923
MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS
(Legislative Department)
(New Delhi, the 24th September, 2001 / Asvina 2, 1923 (Saka)
The following Act of Parliament received the assent of the President on the 24th September,
2001, and is published for general information : -

THE REGISTRATION AND OTHER RELATED LAWS (AMENDMENT) ACT, 2001

No. 48 of 2001

(24th September, 2001)

An Act further to amend the Registration Act, 1908, the Transfer of Property Act, 1882, and
the Indian Stamp Act, 1899.

Be it enacted by Parliament in the Fifty-second yeair of the Republic of India as follows :

CHAPTER I

PRELIMINARY

1. This Act may be called the Registration and Other Related Laws Short title
(Amendment) Act, 2001

CHAPTER II

AMENDMENT OF THE REGISTRATION ACT, 1908

2. In the Registration Act, 1908 (hereinafter in this Chapter referred Insertion of new
to as the Registration Act), after section 16, the following section section 16A.
shall be inserted, namely : - Keeping of
"16A. (1) Nortwithstanding anything contained in section 16, books in comp-
the books provided under sub-section (1) of that section uter floppies,
may also be kept in computer floppies or diskettes or in any diskettes, etc.
other electronic form in the manner and subject to the
safeguards as may be prescribed by the Inspector-General
with the sanction of the State Government.
(2) Notwithstanding anything contained in this Act or in any other
law for the time being in force, a copy or extracts from the books
71
 kept under sub-section (1) given by the registering officers under his
hand and seal shall be deemed to be a copy given under section 57
for the purposes of sub-section (5) of that section".

3. In section 17 of the Registration Act, -

(a) after sub-section (1) of the following sub-section shall be

inserted, namely:-

"(1A) The documents containing contract of transfer for 4 of

considering any immovable property for the purpose of section 53-A 1882
of the Transfer of Property Act, 1882, shall be registered if they have
been executed on or after the commencement of the Registration
and Other Related Laws (Amendment) Act, 2001 and if such
documents are not registered on or after such commencement, then,
they shall have no effect for the purposes of the said section 53-A".

(b) in sub-section (2), in clause (v) for the opening words "any
document", the words, brackets, figure and letter" any document
other than the documents specified in sub-section (IA)" shall be
substituted.

Amendment 4. In section 30 of the Registration Act, sub-section (2) shall be

of omitted.
section 30
Insertion of 5. After section 32 of the Registration Act, the following section shall
new be inserted, namely : -
Section 32-
A "32A. Every person presenting any document at the proper
compulsory registration office under section 32 shall affix his passport size
affixing of photograph and fingerprints to the document :
photograph,
etc. Provided that where such document relates to the transfer of
ownership of immovable property, the passport size photograph and
fingerprints of each buyer and seller of such property mentioned in
the document shall also be affixed to the document".

6. In section 49 of the Registration Act, in the provision, the words, 4 of

Amendment figures and letter "or as evidence of part performance of a contract 1882
of for the purposes of section 53A of the Transfer of Property Act, 1882",
section 49 shall be omitted.

72
Amendment 7. In section 52 of the Registration Act, in sub-section (1), in clause
of section 52 (a), after the words "and place of presentation", the words, figures
and letter "the photographs and fingerprint affixed under section 32A"
shall be inserted.

Ommision of 8. Section 67 of the Registration Act shall be omitted.

section 67
Amendment 9. In section 69 of the Registration Act, in sub-section (1) after clause
of section 69 (a), the following clause shall be inserted, namely : -

"(aa) providing the manner in which and the safeguards subject

to which the books may be kept in computer floppies and diskettes
or in any other electronic form under sub-section (1) of section 16A".

CHAPTER III

AMENDMENT OF THE TRANSFER OF PROPERTY ACT, 1882

Amendment
of section
In section 53A of the Transfer of Property Act, 1882, the words
53A of Act 4 10.
"the contract, though required to be registered, has not been
of 1882
registered, or, "shall be omitted.

CHAPTER IV

AMENDMENT OF THE INDIAN STAMP ACT, 1899

Amendment
11. In Sechedule Ito the Indian Stamp Act, 1899, - of Schedule I
of Act 2 of
(a) under column heading "Description of Instrument", in article 1899
No. 23 in Exemption, the portion begining with the words
"Assignement of Copyright" and ending with the word and figure
"section 5", shall be numbered as clause (a) thereof, and after clause
(a) as so numbered, the following clause shall be inserted, namely:-

'(b) for the purpose of this article, the portion of duty paid in
respect of a document falling under article No. 23A shall be excluded
while computing the duty payable in respect of a corresponding
document relating to the completion of the transaction in any Union
territory under this article.

(b) after article No. 23 and the entries relating thereto, the following
article No. and the entries shall be inserted, namely : -

73
 Description of Instrument Proper Stamp duty

"23A. CONVEYANCE IN THE NATURE OF PART Ninety per cent of the duty
PEFORMANCE - Contract for the transfer of immovable as a Conveyance (No. 23)"
property in the nature of part performance in any Union
territory under section 53A of the Transfer of Property
4 of 1882 Act, 1882.

12. Notwithstanding anything contained in sections 6 and 10, any -

(a) right of a transferor or any person claiming under him debarred under Saving
section 53A of the Transfer of Property Act, 1882 immediately before
the commencement of this Act shall remain so debarred as if section
10 had not come into force in respect of such right; and

(b) unregistered document relating to the right referred to in clause (a)

may be received as evidence of part performance of a contacted for
the purposes of section 53A of the Transfer of Property Act, 1882 as
if section had not come into force in respect of such document.

Subhash C. Jain,
Secretary to the Govt. of India.

74
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)
To

The Managing Director,

The Punjab State Co-op. Supply &
Marketing Federation Ltd.,
Chandigarh
Memo No. 1/1/2001-ST-I/4856
Chandigarh, dated the 14.12.2001
Subject : Registration of contracts between the Farmer / Export / Trader and Processor.
You are aware the following item was discussed in the meeting held on 26.11.2001 under
the Chairmanship of Cheif Secretary to Government of Punjab.
"Formitting registration of contracts between the Farmer / Exporter / Trader and Processor".
2. The Department of Revenue and Rehabilitation observe that the registration of document
is permitted under Section 17 and 18 of the Registration Act, 1908. The perusal of Section 17 and
18 would show that the registration of documents mentioned in Section 17 is compulsory while the
registration of documents mentioned in Section 18 is optional. In case of registration of any document
is not specificaly converted under Section 17 and 18(a) to (e), that document can be registered
under Section 18(f). The classification can be examined by the registering authority at the time of
presentation of these documents for the purpose.
3. It may also be mentioned that the document partaining to contract when registered would be
subject to levy of stamp duty as in case of an agreement in terms of Schedule 1-A of the said Act.
sd/-
Under Secretary Revenue
A copy is forwarded to Secretary to Government of Punjab, Department of Co-operation,
Chandigarh, for information and necessary action.
sd/-
Under Secretary Revenue
To
The Secretary to Government of Punjab
Department of Co-operation.
Chandigarh
I.D. No. 1/1/2001 - ST - I / 4857 Chandigarh, dated the 14.12.2001
Endst. No. 1/1/2001 - ST - I / 4858 Chandigarh, dated the 14.12.2001
A copy is forward to the Managing Director, Punjab Agri. Export Corporation Ltd. Chandigarh
w.r. to his No. PAGREXCO/2001/1817-24, dated 19.11.2001 for information and necessary action.
sd/-
Under Secretary Revenue

75
Immediate

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of the Divisions

in the State
2. All the Registrars (Deputy Commissioners) in the State
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.
4. All the Sub Divisional Magistrate
in the State.

Memo No. 1/1/97 - ST - I / 4949

Chandigarh, dated the 27.12.2001

Subject : Exemption from Stamp Duty on deeds relating to transfer of agricultural lands and
residential properties by the owner during his/ her life time to his/ her legal heirs.

A copy of Notification No. S.O. 66/C.A 2/1899/S.9/2001, dated 21.12.2001 is enclosed for
information and immediate necessary action.

2. It is required that the contents of the Notification be brought to the notice of all concerned.

3. Please acknowledged its receipt.

sd/-
Superintendent
for Under Secretary to Government Punjab
Department of Revenue

A copy is forwarded to the Under Secretary to Govt., Punjab, Department of Finance (D)
with reference to his I.D.No. 12/4/2001-FE-6/12483, dated 13.7.2001 alongwith a copy of Notification
No. S.O. 66/C.A./2/1899/S-9/2001, dated 21.12.2001 for information and necessary action.

sd/-
Superintendent
for Under Secretary to Government Punjab
Department of Revenue

76
To

The Under Secretary to Govt., Punjab,

Department of Finance (FE. VI Branch)

I.D. No. 1/1/97-ST-I/4950 Chandigarh, dated 27.12.2001

A copy with a copy of the Notification dated 21.12.20001 is forwarded to the Department of
General Administration, Punjab (Cabinet Affairs Branch) w.r.t. his I.D.No. 1/247/2001 - Cabinet/
5073, dated 10.12.2001 for information.

sd/-
Superintendent
for Under Secretary to Government Punjab
Department of Revenue

To

The Department of General Administration

(Cabinet Affairs Branch)

I.D. No. 1/1/97-ST-I/4951 Chandigarh, dated the 27.12.2001

77
 PUNJAB GOVT. GAZ. EXTRA, DEC 21, 2001
AGHN 30, 1923 SAKA

j GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

Order

The 21st December, 2001

No. S.O. 66/C.A.2/1899/S.9/2001 - In exercise of the powers conferred by clause (a) of

sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other
powers enabling him in this behalf, the Governor of Punjab is pleased to remit, with effect from the
date of publication of this order in the Official Gazette, the stamp duty chargeable in case of
transaction of transfer by an owner of agricultural land and rural residential property to his Class-
! heirs (as defined in Schedule under section 8 of the Hindu Succession Act, 1956), during his life
time. However, where the owner of the property is unmarried and/or is issueless, this concession
would also be available in the matter of the transfer of property in favour of his brother, sister,
brother's son, brother's daughter, sister's son and sister's daughter as well provided that he has
no Class-I heirs.

Provided that this remission would be applicable to rural agricultural land and rural residential
property outside the Lal-Lakir only :

Provided further that the Registering Officers will also be required to ensure that the factum
of relation of the transferor with the person to whom the property is transferred is fully described in
the transfer deed itself so that the transferor is dully made liable for concealment of facts, if any,
and the pedigree table clearly reflecting Class - I heirs of the owner of the property will also be got
attached to the sale deed duly certified by the village Lambardar. As at present, pedigree table
(Shajra Nasab) would also figure on the 'Part Sarkar' and the 'Part Patwar' of the mutation sheet.
It would be mandatory for the Revenue Officer(s) concerned to decide the mutation concerning
these transactions in the open village assembly, after reasonable advance notice and due publicity
and also to get the signatures/thumb impression of at least five respectable residents of the village
(indicating their status) on the mutation sheet, itself as a proof of the mutation having been sanctioned
actually in the village itself.

Bhagat Singh
Financial Commissioner Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

78
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

No. 18/158/2000-51-V/1489

To

1. All the Commissioner of Divisions;

2. All the Collectors (Deputy Commissioners) in the State

Chandigarh, dated 26.3.2002

Subject : Registration of Award made under Land Acquisition Act, 1894 - Clarification thereof.

Sir,

I am directed to refer to the subject noted above and to say that a question has arisen as to
whether the Award made under the Land Acquisition Act, 1894 which creates, declares, assigns,
limits or extinguished whether in present or in future, any right, title or interest, whether vested or
contingent of the value of one hundred rupees and upwards to or in immovable property, requires
compulsory registration being a non-testamentary instrument except in cases when the said Award
is covered within the purview or ambit of Section 17(2) of the Registration act.

2. The perusal of Section 17(2) of the registration Act, 1908 would show that where an Award
is made by a Collector, in exercise of the Powers under the Land Acquisition Act and the said
Award has not been referred to a Court under the provisions of Land Acquisition Act, 1894, the
Award given by the Collector alone cannot be said to be a decree or order of a Court to exempt it
from compulsory registration under Section 17(2) of the Registration Act, 1908. However, if an
Award has been made by a Court / Land Acquisition Tribunal on reference made under Section 18
of the Land Acquisition Act, the said Award is to be treated as a decree of the Court as has been
mentioned in Section 26 of the Land Acquisition Act and would be exempted from registration in
view of the provisions of Section 17(2) (vi) of the Registration Act, 1908, because any decree or
order of a Court except a compromise decree has been exempted from registration under Section
17(2)(vi) of the aforesaid Act. Thus an Award given by the Collector which is not referred to the
Court/Land Acquisition Tribunal under Section 18 of the Land Acquisition Act requires compulsory
registration but when the reference is made to the Court under Section 18 with regard to an Award
given by the Collector, the Award given by the Collector o merges into the decree of the Court/Land
Acquisition Tribunal and the same was not required r istration.

3. You are requested to keep this legal position in view and ensure that the awards made by
the Land Acquisition Collector are duly registered as may be necessary.

79
4. It is further advised that the Awards already made under the Land Acquisition Act, 1894
which required registration in the light of the legal position noted in para 2 above be got registered
now in order to avoid legally complication in future.

Yours faithfully,

sd/-
Under Secretary Revenue

Endst No. 18/158/2000-ST.V/1490 Chandigarh, dated the 26.3.2002

A copy is forwarded to the Accountant General, Punjab, Chandigarh in continuation of this

Department letter No. 18/158/2000-ST.V/180, dated 10.1.2002 for information.

sd/-
Under Secretary Revenue

80
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(»nreo-r nct ortinccil FRO, %-star4,

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81
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every Registration Office".

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rt:16;k6Z*: 2/4/88-nfi 3la7, flit 2.8.2002

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2. Frtnqi-r 14375Pthe
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fl=15 );i'd? & 2/4/98-Att1/3319 fi-ft 2.8.2002

feR zl ?ea arul 8e1l'akio zl artil FI3 : -
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no/-
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ERSE
82
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

Notification

The 19th July, 2002

No. S.O. 26/C.A. 1611909/Ss. 78 and 79/Amd./97 - In exercise of the powers conferred by
sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other powers
enabling him in this behalf the Governor of Punjab is pleased to make the following amendment in
the Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification
No. S.O. 25/C.A. 16/1908/Ss. 78 and 79/80/6056, dated the 15th April, 1980, namely : -

AMENDMENT

In the said notification, in the TABLE OF REGISTRATION FEES, in Article III, for para (a),
and the entries relating thereto, the following shall be substituted, namely : -

Rs.
"(a)(1) When pages do not exceed five and not more than 100.00
twenty years old

(2) For every page in excess of five pages which are not 15.00
more than twenty years old

(3) When pages do not exceed five and are more than 175.00
twenty yearsold

(4) For every page in excess of five pages which are more 20.00
than twenty years old

(5) Pasting Fee 20.00

This notification shall come into force on and with effect from the date of publication in the
Official Gazette.

Bhagat Singh
Financial Commissioner Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

83
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

No. 21/17/2002/ST-I11/3491

To

All the Collectors (D.Cs)

in the State of Punjab
Chandigarh, dated the 20.8.2002
Subject : Sale of fake stamps/stamp paper - preventive steps therefor.
Sir,
I am directed to refer to Punjab Government Endst. No. 21/7/2002-ST-I11/3273, dated 30th
July, 2002 on the subject noted above and to say that there have been news of a very big racket of
printing, distrubution and sale of fake stamp papers in the various parts of the country. With a view
to obviate the possibility of such stamps/stamp papers finding their way to the Punjab State it has
been decided that : -
(i) The Collector may get the source of purchase of stamps by the Insurance Companies/
Corporations/Banks verified and further satisfy himself that the quantum of the stamps
purchased by the concerned stamp vendors matches the number of stamps issued by
them. Similar exercise should be undertaken regarding the purchase and sale of stamp
papers by the stamp vendors and satisfy that the stock really matches the purchase made
by them from the Treasury. He should send a certificate within one month under his own
signatures to the State Government to this effect.

(ii) Periodic/surprise checks should be made in addition to regular checks regarding the
stocks of stamps/stamp papers with the stamp vendors at least once in two months and
complete report sent to Government regularly.
2. It may also be ensured that the stamp papers issued by the stamp vendor bear the stamp
of the concerned stamp vendor along with dated signatures, licence number and date of
validity of licence on the back of each of the stamp paper.
Yours faithfully,

Sd/-
Under Secretary Revenue (M)
Endst. No. 21/17/2002-ST-I11/3492 Chandigarh, dated the 20.8.2002

A copy is forwarded to the Divisional Commissioners in the State for information and
necessary action.
Sd/-
Under Secretary Revenue (M)
84
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85
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17/137/2002-aFf.z1.4/3563 tglaq, fmal: 23.8.2002

86
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)
ti/

To

1. All the Commissioner of Divisions in the State.

2. All the Registrars (Deputy Commissioner) in the State.

3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

4. All the Sub Divisional Magistrate in the State.

Memo No. 24/75/2002- ST-l/3636

Chandigarh, dated the 4.9.2002

Subject ; Amendment in Para 127 of the Punjab Registration Manual, 1929.

A copy of the amendment in para 127 of the Registration Manual, 1929 issued vide this
department No. 24/75/2002-ST-1/3592, dated 28.8.2002 is enclosed for information and immediate
necessary action.

2. It is required that the contents of the amendment may be brought to the notice of all con-
cerned at once.

3. Please acknowledge its receipt.

Superintendent
Sd/-
for Under Secretary to Govt. , Punjab
Department of Revenue

87
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

PUNJAB REGISTRATION MANUAL, 1929

Correction Slip No. 1

28th August, 2002

No. 24175/2002-ST-0592, In para 127 of the Punjab Registration Manual, 1929 the words
"A Lambardar" appearing at Sr. No. 5 thereof shall be substituted as "Lambardar of locality/revenue
estate concerned".

Bhagat Singh
Financial Commissioner Revenue and
Secretary to Government of Punjab
Department of Revenue and Rehabilitation.

88
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93
 REVENUE DEPARTMENT
REGISTRATION NOTIFICATION
Chandigarh, dated the 7th August, 1965

No. 6324 - ST (1) 65/2173 - In exercise of the powers conferred by sub-section (i) of
section 8 of the Indian Registration Act, 1908, the Governor of Punjab is pleased to appoint all the
Sub-Divisional Officers (Civil) in the State of Punjab as ex-officio Inspectors of Registration Offices
within their respective sub-division.
A.L. Fletcher
Secretary to Government, Punjab
Revenue Department

No. 6324 - ST (1) - 65/2174, Chandigarh, dated the 7th August, 1965

A copy is forwarded to the Inspector General of Registration, Punjab, Jalandhar for information.

Sd/-
Deputy Secretary, Consolidation,
for Secretary to Government, Punjab
Revenue Department

Endorsement No. 6324-ST(1) - 65/2175, Chandigarh 7th August, 1965

A copy is forwarded to :
1. All the Deputy Comissioner (Registrar)

2. All the Sub - Divisional Officers (Civil) in the State of Punjab for information

Sd/-
Deputy Secretary, Consolidation,
for Secretary to Government, Punjab
Revenue Department
PUNJAB GOVERNMENT
REVENUE DEPARTMENT
Notification
Chandigarh, dated the 29th October, 1965

No. 9885-ST.IV-65/22291 - In exercise of the powers conferred by sub-clause (b) of sub-

Section (9) of Section 2 of the Indian Stamp Act, 1899, the Governor of Punjab is pleased to appoint
all the Sub-Divisional Officer (Civil) in the State of Punjab as Collector for the purposes of Section
42 of the said Act, within the areas of their respective sub-divisions.

A.L. Fletcher
Secretary to Government, Punjab
Revenue Department

94
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissionersof Divisions in the State

2. All the Registrar (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
4. All the Sub Divisional Magistrates in the State
5. All the District Revenue Officers in the State.

Memo No. : 25/14/95-ST-1/1614 Chandigarh, dated the 23.4.2003

Subject : Appointment of District Revenue Officers as ex-officio Inspectors of Registration Offices.

In continuation of this Department Memo No. 25/14/95-ST-I/1309, dated 27.3.2003, printed

copy of the Notification No. S.O. 6/C.A. XVI / 1908/S.8/2003, dated 25th March, 2003 is also en-
closed for further necessary action.

2. Please acknowledge its receipt.

Sd/-
Superintendent
for Under Secretary to Govt., Punjab
Department of Revenue.

95
Punjab Govt. Gaz. (Extra), March 25, 2003, (CHTR 4, 1925 SAKA)

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 25th March, 2003

No. S.O. 6/C.A. XVI / 1908/S.8/2003. - In continuance of the Revenue Department,

Notification No. 6324-ST (1) - 65/2173, dated the 7th August, 1965 and in exercise of the powers
conferred by sub-section (1) of Section 8 of the Indian Registration Act, 1908 (Central Act XVI of
1908), and all other powers enabling him in his behalf, the Governor of Punjab is pleased to appoint
all the District Revenue Officers in the State of Punjab as ex-officio Inspectors of Registration
Offices within their respective district.

Bhagat Singh
Financial Commissioner Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

96
IMMEDIATE

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State.

2. All the Registrars (Deputy Commissioners) in the State ;
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;
4. All the Sub - Registrars in the State;
5. All the Joint Sub-Registrars in the Sate.

Memo No. 24/52/96-ST-1/1610 Chandigarh, dated the 23.4.2003

Subject : Regarding revision of rates of scales of Document Writers.

In continuation of this Department Memo No. 24/52/96-ST-1/1430, dated 2.4.2003, printed

copy of the Notification No. G.S.R. 14/C.A. 16/1908/5.69/Amd. (9) / 2003, dated 2nd April, 2003 is
also enclosed for further necessary action.

2. Please acknowledge its receipt.

Sd/-
Superintendent
for Under Secretary to Govt., Punjab
Department of Revenue.

97
Punjab Govt. Gaz., Setp. 5, 2003 (BHDR 14, 1925, SAKA)
(To be substituted for notification bearing area number and date)

DEPARTMENT OF REVENUE AND REHABILIATION

The 2nd April, 2003

No. G.S.R. / C.A. 16/1908/S.69/Amd. (9)/2003 - In exercise of the powers conferred by

clause (bb) of sub-section (1) of Section 69 of the Registration Act, 1908 (CA. XVI of 1908), and all
other powers enabling me in this behalf. I, Arvinder Singh, PCS, Inspector General of Registration,
Punjab hereby make the following rules further to amend the Punjab Document Writers Licensing
Rules, 1961, namely : -

RULES

1. These rules may be called the Punjab Document Writers Licensing (First Amendment)
Rules, 2003.

2. In the Punjab Document Writers Licensing Rules, 1961 in rule (13), for sub-rule (1) the
following sub-rule, shall be substituted namely : -

"No Document Writer shall charge fees for writing Document in excess of these mentioned
below : -

Serial No. Nature of Document Scale of fee

(i) An application for copy, inspection or search or Ten rupees

other simple application

(ii) An appalication for issue of process Ten rupees

(Hi) An application for the extension of period under section 25 Ten rupees
or section 34 of the Act or an application under section 73
of the Act

(iv) An appeal under section 72 of the Act Fifty rupees

(v) A document of any value of (a) Original Two hundred & fifty
the Property or amount of rupees
consideration (b) Copy Twenty rupees

(vi) A document modifying or amending a previously One hundred rupees

registered document

98
(vii) A Special Power of Attorney One hundred rupees

(viii) An agreement One hundred rupees

(ix) A counterpart or duplicate drawn up under article 25 One hundred rupees

of Schedule 1A of the Indian Stamp Act, 1899

(x) A consent deed without consideration or an exchange deed Twenty rupees

(xi) Will, Authority to adopt, adoption deed, General Power of One hundred rupees
Attorney

(xii) A document in which no value or amount of consideration Fifty rupees

is given though it is capable of being expressed

(xiii) A document for which no fee has been specified Ten rupees

Arvinder Singh
Inspector General of Registration, Punjab

99
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILIATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State.

2. AU the Registrars (Deputy Commissioners) in the State ;

3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;

4. All the Sub - Registrars in the State;

5. All the Joint Sub-Registrars in the Sate.

Memo No. 1/1/97-ST-I/215 Chandigarh, dated 14.1.2004

Subject : Exemption from Stamp duty on deeds relating to transfer of agricultural lands and
residential properties by the owner during her life time to her legal heirs.

In continuation of this Department Memo No. 1/1/97-ST-l/149, dated 9.1.2004, a printed

copy of the Notification No. S.O. 1/C.A.2/1899/S.9/2004, dated 8th January, 2004 is enclosed for
information and necessary action.

2. Please acknowledge its receipt.

sd/-
Superintendent

100
 Punjab Govt. Gaz., (Extra) Jan. 8, 2004
(PAUSA 18,1925, SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILIATION
(STAMP AND REGISTRATION BRANCH)

Order

The 8th January, 2004

No. S.O. 1/C.A. 2/1899/5.9/2004. - In exercise of the powers conferred by clause (a) of
sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other
powers enabling him in this behalf, the Governor of Punjab is pleased to remit, on and with effect
from the 21st December, 2001, the Stamp duty chargeable in case of transaction of transfer by a
female owner of agricultural land and rural residential property, during her life time, in favour of her
heirs as provided in clause (a) of sub-section (1) of Section 15 of the Hindu Succession Act, 1956.
However, where the owner of the property is unmarried or is issueless and having no heirs as
provided clause (a) of sub-section (1) of Section 15 of the Hindu Succession Act, 1956, then this
concession would also be available to heirs as provided in clauses (b) to (e) of sub-section (1) of
Section 15 of the Hindu Succession Act, 1956 :

Provided that this remission would be applicable to rural agricultural land and rural residential
property outside the Lal Lakir only :

Provided further that the Registering Officers will also be required to ensure that the factum
of relation of the transferor with the person to whom the property is transferred is fully described in
the transfer deed itself so that the transferor is duly made liable for concealment of facts, if any, and
the pedigree table clearly reflecting heir(s) of the owner of the property will also be got attached to
the sale deed duly certified by the village Lambardar. As at present, pedigree table (Shajra Nasab)
would also figure on the 'Part Sarkar' and the 'Part Patwar' of the mutation sheet. It would be
mandatory for the Revenue Officer(s) concerned to decide the mutation concerning these
transactions in the open village assembly, after reasonable advance notice and due publicity and
also to get the signatures/thumb impressions of at least five respectable residents of the village
(indicating their status) on the mutation sheet itself as a proof of the mutation having been sanctioned
actually in the village itself.

Gurbinder Chahal
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation

101
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102
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103
From

Inspector General of Registration, Punjab

Kapurthala Road, Jalandhar - 144002

To

1. All the Commissioners of Divisions

2. All the Registrar (Deputy Commissioners) in the State.
3. All the Sub Divisional Magistrates in the State
4. All the sub-Registrars (Tehsildars) in the State
5. All the Joint sub-Registrars in the State.

No. R-1/17-48/4/11304-549 dated, Jalandhar, the 5.7.2004

Subject : Amendment of para 127 of Punjab Registration Manual, 1929

Punjab Government, vide its Memo No. 2/3/98-ST-I/455, dated 27.1.2004, has amended
para 127 of the Punjab Registration Manual, Necessary Correction slip sent herewith for informa-
tion and necessary action.

Sd/-
Inspector General of Registration, Punjab

Endst No : R-1/17-48/4/11550 dated, Jalandhar, the 5.7.2004

A copy is forwarded to the under Secretary to Govt., Punjab, Revenue Department, (Stamp
and Registration Branch), Chandigarh, for information with reference to this Memo No. 2/3/98-ST-
1/455, dated 27.1.2004

Sd/-
Inspector General of Registration, Punjab

104
 PUNJAB REGISTRATION MANUAL, 1929
CORRECTION SLIP NO.

DATED

No.

In paragraph 127 of Punjab Registration Manual, 1929 after existing Sr. No. (1) to (12) the
following shall also be added : -

OR

"Any of the following documents shall also be recognised by Registering Officers for Reg-
istering Officers for identification of executants in lieu of personal identification through the person
mentioned at Sr. No. (1) to (12) of paragraph 127 :

(i) Passport of the Executant;

(ii) Income Tax PAN Card of the Executant;

(iii) Voter Identity Card of the Executant issued by the Election Commission of India;

(iv) Driving Licence of the executant issued by the Competent Licencing Authority."

Provided that photo of any of the document produced for identification as mentioned above
will be taken on the book of the deed, presented for registration, through computer or photo copy of
such a document shall be attached with the Registered document. The original document pro-
duced for identification shall be perused and returned by the Registering Officer. The Registering
Officer shall however certify on the photo copy attached to the said deed of the document produced
for identification that he has seen the original document and the photo copy is a true copy of the
original.

This supersedes correction slip No. 1

Arvinder Singh
Inspector General of Registration, Punjab

105
 :

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a-
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e VIM -1/17-117/14224-295 fit :30.7.2004

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trent OF

Tref/-
ftFPU27 tiocirs niTg dIHHCaHO, 1MM I

(nsaci )X7-1/17-177/14304 ?mai 30.7.2004

dd, wgra mara, WE ?war, (tEn4 > J1NHCJl urtfr) &eq.

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finaCea Hodt5 mra drRHCaHO, frfira

106
MOST URGENT
OUT TODAY
PERSONAL ATTENDTION
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE & REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To,

1. All the Commissioners of Divisions in the State.

2. All the Registrars (Deputy Commissioners) in the State ;
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;
4. All the Sub - Registrars in the State;
5. All the Joint Sub-Registrars in the Sate.

Memo No. 1/1/2000-ST-1/3590 Chandigarh, dated the 10.9.2004

Subject : The Registration (Punjab Amendment) Act, 2004 (Punjab Act No. 20 of 2004)

A copy of the Registration (Punjab Amendment) Act, 2004 (Punjab Act No. 20 of 2004)
published in Punjab Government Gazette (Extra Ordinary) dated 24th August, 2004 whereby sub-
section (1) of Section 80-A and 80-B of Central Act 16 of 1908 regarding charging of interest/penal
interest on the deficient amount of registration fee from the date of registration of document till the
date of deposit of enhanced amount have been substituted, is sent herewith for immediate necessary
action. You are requested to ensure that the Registration (Punjab Amendment) Act, 2004 is
implemented in letter and spirit at once.

2. Receipt of this communication may please be acknowledged.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue and Rehabilitation.

A copy is forwarded to the Superintendent, F.E. 6 Branch, Department of Finance with

reference to his I.D.No. 12/6/2002-FE.6/1321 dated 28.5.2002 alongwith a copy of the Registration
(Punjab Amendment) Act, 2004 (Punjab Act No. 20 of 2004) published in Punjab Government Gazette
(Extra Ordinaly) dated the 24th August, 2004 for information and necessary action.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue and Rehabilitation.

107
To

The Superintendent

F.E. 6 Branch

Department of Finance

I.D. No. 1/1/2002-ST-I/3591 Chandigarh, dated the 10.9.2004

A copy is forwarded to the Under Secretary (Coordination) to Government of Punjab,

Department of General Administration with reference to his I.D. No. 1/140/2003-1 Cabinet/4015,
dated 5.8.2003 alongwith a copy of the Registration (Punjab Amendment) Act, 2004 (Punjab Act
No. 20 of 2004) published in Punjab Government Gazette (Extra Ordinary) dated 24th August, 2004
for information.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue and Rehabilitation.

To

The Under Secretary (Coordination),

Government of Punjab,
Department of General Administration
Cabinet Affairs Branch.

I.D.No. 1/1/2002-ST-I/3592 Chandigarh, dated the 10.9.2004

Endst. No. 1/1/2002-ST-1/3593 Chandigarh, dated the 10.9.2004

A copy is forwarded alongwith a copy of the Registration (Punjab Amendment) Act, 2004
(Punjab Act No. 20 of 2004) published in Punjab Government Gazette (Extra Ordinary), dated the
24th August, 2004 for information to the :

1. Secretary / R.R.M;
2. P.S./F.C.R.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue and Rehabilitation.

Endst No. 1/1/2002-ST-l/3594 Chandigarh, dated the 10.9.2004

A copy is forwarded to the Accountant General (Audit), Punjab, Chandigarh alongwith a

copy of the Registration (Punjab Amendment) Act, 2004 (Punjab Act No. 20 of 2004) published in
the Punjab Government Gazette (Extra OIrdinary) dated the 24th August, 2004 for information.

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue and Rehabilitation.

108
Regd. No. PB/0078/2000 Regd. No. NW/CH-22

PUNJAB GOVERNMENT GAZETTE

EXTRAORDINARY
PUBLISHED BY AUTHORITY
CHANDIGARH, TUESDAY, AUGUST 24, 2004
(BHADRA 2, 1926 SAKA)

LEGISLATIVE SUPPLIMENT

Contents Pages

Part I Acts

The Registration (Punjab Amendment) Act, 2004

(Punjab Act No. 20 of 2004) 71-72

Part II Ordinances

NIL

Part III Delegated Legislation

NIL

Part IV Correction Slips, Republications and Replacements

NIL

Price : Rs. 2.70 Paise (Civil)

109
 Punjab Govt. Gaz. (Extra), August 24, 2004
(BHDR 2, 1926 SAKA)

PART I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

Notification

The 24th August, 2004

No. 30-Leg/2004 - The following Act of the Legislature of the State of Punjab received the
assent of the President of India on the 6th August, 2004, and is hereby published for general
information : -

THE REGISTRATION (PUNJAB AMENDMENT) ACT, 2004

(Punjab Act No. 20 of 2004)

AN

ACT

further to amend the Registration Act, 1908, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Fifty-fifth year of the Republic of India
as follows : -

1. (1) This Act may be called the Registration Short title and
(Punjab Amendment) Act, 2004. commencement

(2) It shall come into force at once.

2. In the Registration Act, 1908, (hereinafter referred to Amendment of

as the principal Act), in its application to the State of section 30 of
Punjab, in section 80-A, for sub-section (1), the following Central Act 16 of 1908.
sub-section shall be subsituted namely : -

"(1) If during any proceedings under section 47-A of the Indian

Stamp Act, 1899, the Collector finds that the fee paid for registration of a
document under this Act is deficient, he shall, while determining the
duty, by an order, also determine the deficient amount of fee, if any,
alongwith interest at the rate of twelve per cent per annum on such
deficient amount, which shall be payable by the person liable to pay the

110
fee from the date of registration of the it cument to the date of payment
of deficient amount of fee and shall setfd a copy of the order so made to
the concerned registering officer for the recovery of the amount of fee
found so deficient and the interest on such dificient amount from the
person liable to pay the deficient amount fo duty under the said section
47-A in respect of such a document :
Provided that a person shall also be liable to pay penal interest at
the rate of three per cent per annum on such deficient amount, if there
was an intentional omission or lapse on his part in not setting forth the
correct market value of such property :
Provided further that no order determining the deficient amount
of fee shall be made after the expiry of a period of three years from the
date of registration of the document".
3. In the principal Act, for section 80-B, the following section shall Substitution of section
be substituted, namely : - 80-B of Central Act 16
of 1908.
"80-B. (1) Where on inspection or otherwise, it is found that the
fee payable under this Act in relation to any
Recovery of fee, registered document has not been paid or
deficient amount of has been in sufficient paid, such fee or the
fee, interest, and deficient fee, interest or penal interest, as
penal interest as the case may be, if not paid to the
arrears of land concerned Registering Officer on demand
revenue. within the prescribed period, may, on a
certificate of the Inspector-General of
Registration or of the Registrar of a District, be recovered as
arrears of land revenue from the person who presented such a
document for registration in terms of the provisions of section
32:
Provided that -
(i) no demand of fee, interest or penal interest as aforesaid
shall be made after the expiry of a period of three years
from the date of registration of the document; and
(ii) the certificate shall be issued after due enquiry and the
person concerned having been given an opportunity of
being heard.
(2) The certificate issued under sub-section (1), shall be final
and shall not be called into question in any court or before any
authority".
M.M. Aggarwal
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs

111
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 24/84/04-ST-I1/4388

To

1. All the Commissioner of Divisions in the State;

2. All the Collectors (Deputy Commissioners) in the State

Chandigarh, dated the 5.11.2004

Subject : Regarding lifting of the ban for issue of new licence of stamp vendors.

Sir,

I am directed to refer to this Department letter No. 24/84/04-ST-I1/2395, dated 2.7.2004 on

the subject noted above and to state that the matter regarding issue of new licence of the stamp
vendors to eligible applicants has been re-considered and it has been decided to lift the ban already
imposed vide this Department letter referred to above. However, every new licence in the district
shall only be issued with prior approval of this Government and complete proposal in the enclosed
proforma for issue of new licence to applicant be forwarded to Government.

Yours faithfully,

Sd/-
Superintendent
for Deputy Secretary to Govt., Punjab
Department of Revenue

112
 PROFORMA FOR ISSUE OF NEW LICENCE OF STAMP VENDOR (S)

1. Income from the sale of stamps/stamp papers upto the end of previous month in the current
financial year, at the time of forwarding the application.

2. Present number of licenced stamp vendors in the District.

3. Whether increase of strength of duly licenced stamp vendor (s) has been approved to the
extent proposed, in due consultation and with the approval of the Commissioner of the
concerned Division, as provided in the rules.

4. Full justification for the creation of posts of new stamp vendors based on the present and
projected sale of stamps/stamp paper, number of documents likely to be registered and
facility to be provided to the general public at Tehsil/Sub-Tehsil level.

5. Average income of a stamp vendor in the Distrct. Whether with the issue of new licence(s)
to the applicant the income by way of discount to the Stamp Vendors already working would
adversely be affected ?

Signature of the Collector

of the District

113
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 25/131/04-ST-I/4561

To

1. All the Collectors (Deputy Commissioners) in the State

Chandigarh, dated the 29.11.2004

Subject : Regarding presence of registering officer at the time of registration of documents -

complaints regarding absence.

Sir,

I am directed to refer to the subject noted above and to say that Section 34 of the Registration
Act, 1908 interalia lays down that no document shall be registered under the said Act, unless the
persons executing such documents or their representatives, assigns or agents authorized as
aforesaid, appear before the registering officer within the time allowed for presentation under Section
23, 24, 25 and 26 of the Act ibid. Further section 32-A of the Registration Act, 1908 interalia lays
down that every person presenting any document at the proper registration office under Section 32
shall affix his passport size photograph and finger prints to the document. Further that where such
document relates to the transfer of ownership of immovable property, the passport size photograph
and fingerprints of each buyer and seller of such property mentioned in the document shall also be
affixed to the document.

2. A conjoint reading of these sections would show that the persons making the transactions,
including the seller/buyer as well as registering officer should be present at the time when a deed
is registered and a practice in the field has been evolved that photographs of the parties to the
transactions are scanned on the document presented for registration. However, news have
appeared in the newspaper' Ajit' dated 12.9.2004 (copy enclosed) that the registering officer if not
present at the time of registration of document, superimpose his photograph on the document(s)
registered by him, with a view to show his presence at the relevant time though actually he was not
there. Such an act of the registering officer violates the mandatory provisions of the Act ibid as well
as is tantamount to preparation of the false record / tempring of document.

3. In view of the situation given as above, the Government direct that random / surprise checks
be carried out with a view to verify whether any such malpractice is taking place/have taken place
at any registration office under your jurisdiction. During the surprise check 60 registration deeds
registered during the period from 1.8.2004 to 31.10.2004 be scrutinised. The report showing the
registered deed number and date and the nature of the deeds which have been checked be submitted
to Government within period of one month positively. If, it is found during the check that any such

114
malpractice has taken place then the remedial measures alongwith departmental action against
the official concerned be initiated under intimation to the State Government. The incidence of
superimposition of the photograph of any of the parties in the transaction can be detected with the
technical assistance of the District Information Officer.

4. Its receipt may kindly be acknowledged.

Yours faithfully

Sd/-
Superintendent

Endst. No. 25/131/04-ST-l/4562 Chandigarh, dated the 29.11.2004

A copy is forwarded to :
1. All the Commissioner of Divisions;
2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

for similar necessary action.

Sd/-
Superintendent

115
 4ffrb-T »iffig ffeirra'
)3g1V, 12 PtStid, 2004
UTff'd Wrftra drogiet.cf #figitzu fta urge Bit

-ddept5r, 11 H;dd failard) - LINA 7T3dra YRlit IN" Wifirardibft Vibit td

rut gt UrFaW t151- dtrn Ba-e€ Mel AEA a'h car `berraral R3a-9. euit - eioel
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re/Th-f f/4375 as fqbeenrr 8 I Wro8 Bear a1»it deft& },16Frd escr141:1 lafuete#T
14040 ()Kiva are e vfrf . drruiecit b-E. #8. 61-cmilmed (yrs Qte fqm-a0 0F2Wstul
adnimr 61t1/-11t5 fq6 QIX6 tg as Ob fw 8 I trecocit maifEra ?err
Pt
o-rfga didHitield ettittt i eFFtt aid U174-61.1W drroiccil 0 3rd r )241-%,)-r lit arum, Oit'5 aUre5 t
ddg fq.B. tfZdszi fct/ tral-Ce7 m3 dee e'8tt 3f 1a amka axe o-rF5 Nuvr flie-t
biaTft fee) *P. Ise 3raltr fq.0 ufffgetbit % VF9143 as fees »r3 arve-ea fcii
rimed virrtezo. (lite ur-a-gt drwiltwid aura %tt %Feu /).F{€ as fe'e't 1-041 8
aft4@zu f{unl Hrqur oydo feu LBT dl 6(11 Orrillecil clock) QC:‘, 3111HiMerd ta.
WtIcr arl-fe-ed W W-VF II

116
Punjab Govt. Gaz. (Extra), Dec. 27, 2004 (PAUSA 6, 1926 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 27th December, 2004

No. S.O. 20/C.A 16/1908/Ss. 78 and 79/Amd./2004 - In exercise of the powers conferred
by sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to make the following
amendment in the Government of Punjab, Department of Revenue and Rehabilitation (Registration),
Notification No. S.O. 25/C.A. 16/1908/Ss. 78 and 79/80/6056, dated the 15th April, 1980, namely :

AMENDMENT

In the said notification, under the heading "Table of Registration Fee", after the last existing
provisio to Article 1, the following proviso shall be added, namely : -

"Provided further that no registration fee shall be chargeable on the sale deeds of land
measuring 323 Kanals and 9 Marlas, purchased by M/s Dumex India (P) Limited in villages, Aggwar
Khuaza Baggu and Aggwar Gujjar, Near jagraon, District Ludhiana for setting up a manufacturing
unit for Infant Child Food and Nutritional Products".

Rupan Deol Bajaj

Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation

117
OUT TODAY
FAX
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 213/98-ST-11537

To

All the Registrars (Deputy Commissioners) in the State

Chandigarh, dated the 31.01.2005

Subject : Alternative arrangements for registration work in the absence of Registering Officer.

Sir,

I am directed to refer to the subject noted above and to say that the Punjab Revenue Officers
Union has intimated that for certain reasons they would not be carrying out the registration work in
the Registering Offices in the State w.e.f. 1.2.2005.

2. In the wake of this situation and in order to ensure that their registration work is continued
un-interrupted and the public is not put to inconvenience the Government have considered the
matter and find it appropriate to take recourse to Section 12 of the Registration Act, 1908 vide
which the Registrars are competent to appoint the Sub-Registrars of the Sub-districts.

3. It is further directed that the work may be assigned as follows till the alternative arrangements
are made : -

Sr. Name of the Name of the Remarks

No. Office Registering Officer

1. Joint Sub-Registrar/ (i) For the Sub-Divisional In the absence of DRO

Sub-Registrar in Headquarters located at the work shall be attended
Tehsil Office the District Headquarters to by the SDM at the
the DRO shall be the Sub- Districts Headquarters.
Registrar.

(ii) The Sub-Divisional

Magistrates at the Sub-
Divisional Headquarters

118
2. Joint Sub-Registrar in Officers of the revenue
Sub-Tehsil Office hierarchy not lower than B
Class Officers as appointed
by the Registrar.

4. The Registrar of the District may satisfy himself that the officers designated are thoroughly
conversant with the procedures so that they are able to perform their duties in a proficient manner.

5. The officials of the registration office shall continue to assist the designated officers as
here-to-fore.

6. All the regular revenue officers who report for duty at 9.00 AM in the designated offices as
per duty roster or who come late with the prior permission of the Registrar (Deputy Commissioner)
concerned shall be allowed to work in their regular offices/capacity.

Yours faithfully
Sd/-
Superintendent
Endst. No. 2/3/98-ST-l/538 Chandigarh, dated the 31.1.2005

A copy is forwarded to :
(i) the Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;
(ii) the District Revenue Officers in the State;
(iii) all the Sub-Divisional Magistrates in the districts.

for information and necessary action.

Sd/-
Superintendent
Endst. No. 2/3/98-ST-l/539 Chandigarh, dated the 31.01.2005

A copy is forwarded to all the Commissioners of Divisions in the State of Punjab for
information.

Sd/-
Superintendent

119
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121
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122
MOST IMMEDIATE
DATED BOUND
30.11.2005
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To
1. All the Registrars (Deputy Commissioners) in the State of Punjab
2. All the Sub-Registrar (Tehsildars) in the State of Punjab
3. All the Joint Sub-Registrars (Naib - Tehsildars) in the State of Punjab

Memo No. : 2/2/83-ST-I/9184

Chandigarh, dated 28.10.2005

Subject : Sending of Annual Information Return (AIR) in respect of transactions of purchase or

sale by any person of immovable property valued at Rs. 30 lakhs or more, registered in
State.

A copy of D.O.F. No. 1/1/CIE/03-DIT(S), dated 17th October, 2005, received from the Revenue
Sectretary, Ministry of Finance, Government of India, North Block, New Delhi, on the above subject
is sent herewith, for strict compliance.

2. You are requested to file the AIRs for year 2005 in respect of transactions of purchase or
sale of property valued at Rs. 30 lakhs or above registered by you during financial year 2004-05 in
the prescribed manner without any further delay, well before 30.11.2005 under intimation to this
department.

sd/-
Superintendent

No. 2/2/83-ST-I/9185 Chandigarh, dated 28.10.2005

A copy alongwith a copy of enclosure is sent to the following for immediate necessary
action : -

1. All the Commissioners of Divisions in the State of Punjab

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.

He is requested to ensure compliance by due date.

sd/-
Superintendent

123
 D. 0. F. No. 1/1/CIB/03-DIT(S)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
REVENUE SECRETARY
NORTH BLOCK, NEW DELHI - 110001
October 17, 2005

Dear Chief Secretary,

The Central Government is increasingly utilizing modern technology and tools for gathering
business intelligence and conducting investigations to detect tax evasion. Provisions of Section
285BA were introduced in the Income Tax Act, 1961 with effect from 1.4.2005 to interalia, require
the Registrar or Sub-Registrar appointed under Section 6 of the Registration Act, 1908 (16 of
1908) to furnish an Annual Information Return (AIR) on or before 31stAugust immediately following
the financial year, in respect of transactions of purchase or sale by any person of immovable
property valued at Rs. 30 lakhs or more, registered by them.

2. AIR is to be furnished in electronic format, which will be received by M/s National Securities
Depositories Limited (NSDL) on behalf of the Income Tax Department, either at TIN Facilitation
Centres (TIN-FCs) or directly on-line.

3. Non filing of the AIR is liable to penalty of Rs. 100 for every day during which the failure
continues.

4. Letters had been sent to your office and to I.Gs (Registration) in July, 2005 apprising them
of the aforesaid statutory obligation cast on Registrar/Sub-Registrars but till date most AIRs have
not been filed. You will kindly note that failure to comply with this statutory obligation cast on officers
would render them personally liable for the aforesaid penalty.

5. May I, therefore, request you to issue appropriate directions to the concerned officers to
ensure that AIRs for 2005, in respect of transactions of purchase or sale of property valued at Rs.
30 lakhs or above registered by them during financial year 2004-05 are filed in the prescribed
manner without any further delay ? Returns for financial year 2004-05, if filed by 30.11.2005 will not
be subjected to penalty.

6. In case any clarification in the matter is required, I may be apprised accordingly.

With regards,
Yours sincerly,

sd/-
(K.M. CHANDRA SEKHAR)
Sri Jai Singh Gill,
Chief Secretary,
Government of Punjab,
Secretariat, Chandigarh

124
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 25/131/04-S1-1/10557

To

All the Commissioners of the Divisions/

All the Deputy Commissioners and
the Sub-Divisional Magistrates in the State

Chandigarh, dated the 22.12.2005

Subject : Regarding presence of registering officer at the time of registration of documents-

Complaints regarding absence

Sir,

I am directed to refer to Punjab Govemment letter No. 25/131/04-ST-1/4561, dated 29.11.2004

on the subject noted above and to say that the State Government in order to prevent frauds being
committed had made it a necessary requirement to paste the photographs of the executants and
the executors of a deed vide Punjab Government letter No. 1/2/95-ST.1/5752, dated 1.10.1996.
Thereafter, the Government of India had enacted Act No. 48 of 2001 called the Registration and
Other Laws (Amendment) Act, 2001 which was circulated to all the registering officers for
compliance vide Punjab Government letter No. 24/38/2001-ST.1/4445, dated 8.11.2001. Attention
in this connection, is invited to Section 32-A of the Act ibid which is reproduced as under : -

"Every person presenting any document at the proper registration office under Section 32
shall affix his passport size photograph and fingerprints to the documents :

Provided that where such document relates to the transfer of ownership of immovable
property, the passport size photograph and fingerprints of such buyer and seller of such
property mentioned in the document shall also be affixed to the document".

It would be observed that it had become mandatory to have photograph of the executant/
executor of the deed relating to immovable property for being registered.

2. The Government of Punjab had earlier directed all the Collectors (Deputy Commissioners)
to computerize the work of registration w.e.f. 1.4.2000. With the introduction of computers in the
process of registration of documents the Sub-Registrars/Joint Sub-Registrars also photographed
themselves alongwith the executants, executors and the witnesses of a particular transaction.
Their sacred duty has also been to observe the procedure and to ensure the reliability of the
process. However, the Government has come across 4 and 5 such intances where this duty of
125
great responsibility has not been discharged honestly. Some of the registering officers have indulged
into malpractices of superimposing their photographs to conceal their absence at the time of
registration of a document.
3. This matter has been considered at length by the State Government and a very serious
view has been taken of this malpractice amongst the registering officers of superimposing their
photographs. In other words, they have registered the documents while being not present at the
time of presentation of the documents and thus have not discharged their mandatory duties with
honesty. To eliminate such malpractice amongst them, it has been decided that even FIR(s) could
be got registered against the registering officers who indulge in the malpractices of superimposing
of their photographs on the deeds registered by them since it amounts to forgery and tampering
with documents. If any official is found to have committed such malpractice, all back registeries
made by him/her need to be checked. The fact of such malpractice having been adopted by them
should be recorded in their Annual Confidential Report. The Sub-Registrars/Joint Sub Registrars
indulging in such malpractice should be black listed for duty which involves of registration of
documents. Such lapses should also be invaribly mentioned in the respective ACR of the errant
registering officers/official concerned by the Registrar concerned.
4. It has also been observed that photographs being printed on the registered deeds are not
very clear. Therefore, the camera/printer should be upgraded and it should be ensured that a clear
photograph is visible on the registered deed.
5. The public also needs to be educated about the various requirements to be observed at the
time of the registration of documents. These should be prominently displayed out side the registration
office on a board duly painted so that the public at large is aware of the formalities to be observed
and is not taken for a ride by unscrupulous elements. It may, however, be reiterated that since it is
a mandatory requirement that the transaction/registry should be made in the presence of the Sub/
Joint Sub Registrar, there is no reason for the registering officer not to get himself photographed
alongwith the executants, executors and other witnesses presented by the executants or the
executor. Any lapse in this regard, should be viewed very seriouslly and the defaulting officer should
be proceeded against as laid down above, besides taking departmental action against the delinquent
official/officer.
6. These instructions may be got noted from all the officers/officials for meticulous compliance.
Yours faithfully
Sd/-
Under Secretary Revenue (B)
Endst. No. 25/131/04-ST.1/10558 Chandigarh, dated the 22.12.2005
A copy is forwarded to :
(1) The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
(2) The Chief Stamp Auditor (Auditing Agency), Department of Revenue, Punjab,
Chandigarh
(3) All the Secretary Revenue / Special Secretary Revenue / OSD (L) and OSD(J)
for information.
Sd/-
Under Secretary Revenue (B)

126
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128
 DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA CENTRE, GROUND FLOOR,
E-2 JANDHEWALAN EXTENSION,
NEW DELHI

F.No. 1/1/CIB/03/DIT(S) 16179 Dated : 23.12.2005

To
Smt. Rupan Deol Bajaj,
Financial Commissioner (Revenue)
Secretariat, Sector - 1,
Chandigarh.
Madam,
The newly introduced provisions of sections 285BA of the Income Tax Act cast an obligation
on the Registrars/Sub-Registrars appointed under section 6 of the Indian Registration Act to file an
Annual Information Return (AIR) in electronic format by 31st August of the succeeding year in
respect of transactions of sale and purchase of immovable property valued at Rs. 30 lacs or more
registered by them in a financial year. This being the first year of implementation of AIR, it was
decided not to levy any penalty if the AIR filed by 30.11.2005. The communication dated 15.10.2005
from Secretary, Department of Revenue, Ministry of Finance, Government of India addressed to all
Chief Secretaries refers in the matter.
2. AIRs have been filed by about 372 officers across the country and it is heartening to note
that some of these returns were filed in remote and farflung areas and we appreciate the lead taken
by these persons.
3. It is however, regretted that a large number of Registrars/Sub-Registrars, who have recorded
transactions of Rs. 30 lacs or above, are yet to file AIRs. As already brought to your kind notice, this
delay is likely to render these officers liable to levy of penalty amounting to Rs. 100 per day of
default.
4. It is therefore, requested that appropriate directions may kindly be issued to the concerned
officers, directing them to file AIRs, wherever called for, without any further delay, Nil returns are not
required to be filed.
5. In case any further clarification in the matter is required, you may like to contact this office at
E-2 A.R.A. Centre, Ground Floor, Jhandewalan Extn., New Delhi 110055, Tel. No. : 23593179, E-
mail : [email protected] or contact Commissioner of Income-Tax (GIB), C.R.
Building, Himalaya Mary, SCO 98-100, 3rd Floor, Sector 17-C, Chandigarh at Tel. No. : 0172-
2728044.
6. The receipt of this letter may kindly be acknowledged.

Yours faithfully
sd/-
(Madhu Mahajan)
Commissioner of Income - tax (Systems)

129
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Sub-Registrars in the State of Punjab ;

2. All the Joint Sub-Registrars in the State of Punjab.

Memo No. : 24/32/04-ST-1/978 Chandigarh, dated 7.2.2006

Subject : Allocation of days of work between the Sub-Registrar (Tehsildar) and Joint Sub-Registrar
(Naib - Tehsildar) as registering officer at Tehsil office.

Reference : Letter No. R-1/17-117/14224-295, dated 30.7.2004 from Inspector General of

Registration, Punjab, Jalandhar.

In supersession of the instructions issued by the Inspector General of Registration, Punjab,

Jalandhar vide letter under reference, on the above subject, it has been decided by the Government
that the dates (working day) of working as registering officers between the Sub-Registrar (Tehsildar)
and Joint Sub-Registrar (Naib - Tehsildar) at Tehsil office are allocated as under :

Dates of month (30 days)

Tehsildar (Sub - Registrar) 1st to 7th

16th to 23rd
Naib-Tehsildar (Joint Sub Registrar) 8th to 15th
24th to 30th

Date 31st of month will be allocated as under :

Tehsildar (Sub-Registrar) Naib Tehsildar (Joint Sub-Registrar)

31st January 31st March

31st May 31st July
31st August 31st October
31st December

2. In the month of February where the days are 28 the days should be divided equally i.e. 14
each for Sub-Registrar (1st to 7th and 15th to 21st) and Joint Sub-Registrar (8th to 14th and 22nd
to 28th) and in the leap year where are 29 days the extra day should similarly be counted as in
months which have 31 days.

Sd/-
Under Secretary Revenue (B)

130
No. 24/32/2004-ST-1/979 Chandigarh, dated 7.2.2006

A copy is forwarded to the following for information and necessary action :

1. All the Commissioners of the Divisions in the State.
2. All the Registrars (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.

Sd/-
Under Secretary Revenue (B)

131
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 24/84/04-ST-11/1051

1. All the Commissioners of the Divisions in the State.

2. All the Collectors (Deputy Commissioners) in the State.

Chandigarh, dated 9.2.2006

Subject : Regarding lifting of the ban for issue of new licence of Stamp Vendors.

Sir,

lam directed to refer to this Department letter No. 24/84/04-ST-11/4388, dated 5.11.2004 on
the subject noted above and to state that the matter regarding issue of new licences of stamp
vendors to eligible applicants has been reconsidered and it has been decided to withdraw the
instructions issued vide this department letter under reference. Therefore, the Collectors may
exercise their powers regarding issue of new licences of stamp vendors to the eligible applicants in
accordance with the provisions contained in the Punjab Stamp Rules, 1934.

2. A list of applications for grant of licences already sent is again enclosed for further necessary
action.

Yours faithfully,

sd/-
Under Secretary Revenue (B)

No. 24/84/04-ST-11/1052 Chandigarh, dated 9.2.2006

A copy is forwarded to the PS/Revenue & Rehabilitation Minister, Punjab for information.

sd/-
Under Secretary Revenue (B)

132
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 24/121/2002-ST-1/2218

To

1. All the Registrars (Deputy Commissioners) in the State of Punjab

Chandigarh, dated 17.2.2006

Subject : Regarding issue of new licences to Document Writers.

Sir,

I am directed to refer to this Department letter No. 24/121/2002-ST-1/4578, dated 17.10.2002

on the subject noted above and to state that the matter regarding issue of new licences to Document
Writers has been reconsidered and it has been decided to withdraw the ban imposed on the issue
of new licences to Document Writers, vide this department letter under reference, with immediate
effect.

Yours faithfully,

sd/-
Under Secretary Revenue (B)

Endst. No. 24/121/2002-ST-1/2219 Chandigarh, dated 17.2.2006

A copy is forwarded to the Inspector General of Registration, Punjab, Kapurthala Road,

Jalandhar with reference to their letter No. R-1/17-41-995, dated 25.8.2005.

2. You are hereby allowed to conduct the special examination for grant of new licences to
Document Writers, immediately, as early as possible.

sd/-
Under Secretary Revenue (B)

133
Punjab Govt. Gaz. (Extra), May, 29, 2006 (JYST 8, 1928 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

Notification

29th May, 2006

No. G.S.R. 24/C.A.16/1908/S.69/Amd. (10)/2006 - In exercise of the powers conferred by

clause (bb) of sub-section (1) of section 69 of the Registration Act, 1908 (Central Act XVI of 1908),
and all other powers enabling me in this behalf, I, Arvinder Singh, Inspector General of Registration,
Punjab with the previous approval of the State Government, hereby make the following rules further
to amend the Punjab Document Writers Licensing Rules, 1961, namely : -

RULES

1. (1) These rules may be called the Punjab Document Writers Licensing (First
Amendment) Rule, 2006

(2) They shall come into force on and with effect from the date of their publication in the
Official Gazette.

2. In the Punjab Document Writers Licensing Rules, 1961, in rule 1, sub-rule (2) shall be
omitted.

ARVINDER SINGH
Inspector General of Registration, Punjab

134
IMPORTANT
PERSONAL ATTENTION
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State.

2. All the Registrars (Deputy Commissioners) in the State ;
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;
4. All the Sub - Registrars and Joint Sub-Registrars in the State of Punjab.

Memo No. 25/42/07-ST-1/3108

Chandigarh, dated the 25.4.2007

Subject : Registration of Land/properties on the basis of Power of Attorney.

Currently many a times the Registration of Landed property is done on the basis of General
Power of Attorney. It has come to the notice of the State Government that in many cases this result
in fraudulent transaction. Therefore, it is requested that while registering the documents of immovable
property on the basis of Power of Attorney, the genuineness of the Power of Attorney should be
verified to check the fraudulent transaction and impersonations.

2. The above instructions may be brought to the notice of all concerned for meticulous
compliance.

3. The receipt of this letter be acknowledged.

Sd/-
Under Secretary Revenue (B)

135
MOST IMMEDIATE

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

1. All the Collectors (Deputy Commissioners) in the State

Memo No. 23/13/Stamp-II-80/16389

Chandigarh, Dated the 10.11.80

Subject : Display of board by the stamp agents regarding availability of stamps

Consequent upon having received so many complaints from public that inspite of the fact
that the Stamp Vendors having sufficient stocks of judicial and Non-Judicial stamps with them, are
not making the same available to public but selling the same in black and to keep a check on these
mal-practices, it has been decided that there should be a display board with every stamp vendor.
On its upper portion it should he painted the words "all denominations of stamp papers and court
stamps are available". Whenever any denomination of papers stamp is not available he should
add to the painted version in chalk" except the following

If the stamp papers/court fee stamps are not available due to nonsupply by the treasury there
should be certificate from the treasury to this effect and this should be displayed on the board.

2. You are, therefore, requested to ensured its meticulous compliance by the Stamp Vendors
in your District so that no inconvenience is caused to public regarding availability or non-availability
of Judicial and Non-Judicial stamps with the Stamp Vendors.

3. Please acknowledge receipt to this letter.

sd/-
Superintendent,
for Deputy Secretary Revenue (H)

No. 23/13/Stamp-II-80/16390 Chandigarh, dated the 10.11.80

A copy, for information and necessary action, is forwarded to:-

1. Commissioner, Jullundur/Patiala/Ferozepur Divisions ;
2. Inspector, General Registration, Punjab, Jullundur ;
3. All Sub Divisional Officers (C) in the State ;

136
4. All Tehsildars/Naid-Tehsildars in the State ;
5. Chief Stamp Auditor, Punjab, Chandigarh ;
6. All the Stamp Auditors in the State.
7. All the Treasury Officers/Sub Treasury Officers in the State.

sd/-
Superintendent,
for Deputy Secretary Revenue (M)

No. 23/13/Stamp-II-80/16391 Chandigarh, dated the 10.11.80

A copy is forwarded to the Deputy Secretary to Government Punjab, Finance (Treasury &Accounts
Branch) Department, for information.

sd/-
Superintendent,
for Deputy Secretary Revenue (M)

137
 PUNJAB GOVT. GAZ., JULY 7,1989 (ASADHA 16,1911 SAKA)

PART III

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(REGISTRATION)
Notification
The 27th June, 1989

No. S.O. 67/C.A.16/8/Ss. 78 and 79/89.- In exercise of the powers conferred by sections
78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other powers enabling
him in this behalf the President of India is pleased to make the following amendment in the
Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification No.
S.0.25/C.A.16/1908/Ss. 78-79/80/6056,dated the 15th April, 1980, namely:-

AMENDMENT

In the said notification, under the heading "Table of Registration Fee" after the existing
provisos to Article I, the following proviso shall be added, namely:-

"Provided further that no registration fee shall be chargeable on any deed of mortgage without
possession executed by an officer or employee of the Government of Punjab in favour of Govemment
for securing the re-payment of an additional advance received by him from the Government for the
purpose of repair, addition or alteration of a house for his own use."

A.S.CHATHA,
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

138
 PUNJAB GOVT. GAZ. (EXTRA.) JAN., 4, 1990
VI
(PAUSA 14, 1911 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 2nd January, 1990

No. S.O. 2/C.A.2/1899/S.74/90 -- In exercise of the powers conferred by section 74 of the

Indian Stamp Act, 1899 and clauses (a) and (d) of section 27, and sub-section (I) of section 34 of
the Court Fees Act, 1870 and all other powers enabling him in this behalf the President of India is
pleased to make the following rules further to amend the Punjab Stamp Rules, 1934, published
with Punjab Government Notification No. 988-E&S, dated the 14th, February, 1934 namely:-

1. These rules may be called the Punjab Stamp (First Amendment) Rules, 1989.

2. In the Punjab Stamp Rules, 1934 (hereinafter referred to the said rules) in rule 26,
in sub-rule (i) in clause (a) for the letters and figures "Rs. 750/-", the letter and
figures" Rs. 1000/-" shall be substituted.

3. In the said rules, in rule 28, for the letters and figure "Rs. 750/- "wherever occurring,
the letters and figures "Rs. 1000/-" shall be substitured.

4. In the said rule, in rule 33 for the letters and figures "Rs. 750/-" wherever occuring,
the letters and figures "Rs. 1000/-" shall be substitured.

Sada Nand
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue &'Rehabilitation

NOTE : Revised vide notification dated 21 December, 2001 at page 174

139
 PUNJAB GOVT. GAZ., MARCH 19, 1993 (PHGN. 28, 1914 SAKA) 131

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Order

The 5th March, 1993

No. S.O. 33/C.A.2/99/S.9/93-In exercise of the powers conferred by clause of sub-section

(I) of section 9 of the Indian Stamp Act, 1899 (Act No. 2 of 1899), and all other powers enabling him
in this behalf the Governor of Punjab is pleased to make the following amendment in Govt. of
Punjab, Department of Revenue Order No. 5819-ST-I1-73/2089, dated the 15th, February, 1973
namely:-

AMENDMENT

In the said order, for clause (c), the following shall be substituted, namely :-

"(c)" on any instrument executed by a member of Scheduled Castes in the State

for securing a loan not exceding fifty thousand rupee from the Punjab Scheduled
Castes Land, Development and Finance Corporation". •

Darshan Kumar
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

140
 PUNJAB GOVT. GAZ., MARCH 19, 1993 (PHGN. 28, 1914 SAKA) 133

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Order

The 5th March, 1993

No. S.O. 33/C.A.2/99/S.9/93-In supersession of Punjab Government, Revenue Department,

Order No. C.A. II/99-S. 79/7033, dated the 28th April, 1979, and in exercise of the powers conferred
by clause (n) of sub-section (1) of section 9 of the Indian Samp Act, 1899 (Central Act No. 2 of
1899), and all other powers unabling him in this behalf the Governor of Punjab is pleased to remit
with effect from the date of publication of this orfer in the Official Gazette, the duty chargeable
under the aforesaid Act on any deed of mortgage without possession executed by:-

(i) a member of the Backward Classes for securing the repayment of loan not
exceeding fifty thousand rupees from the Punjab Backward Classes Land
Development and Finance Corporation ; or

(ii) a member of the economically weaker sections of the society with income of less
than three thousand and six hundred rupees, for securing the repayment of loan
not exceeding thirty five thousand rupees from the Punjab Backward Classes Land
Development and Finance Corporation.

Darshan Kumar
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

141
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

All the Treasury Officers and Assistant

Treasury Officers in the State.

Memo No. 13/4/87-ST-I1/1908

Chandigarh, dated the 19th May, 1995

Subject :- Payment of Stamp duty in cash under section 41 of the Indian Stamp Act, 1899
endorsement of instruments by Collector under section 42 ibid regarding.

Reference: - In continuation of this Department Memo No. 4828-ST-I11/76/13478, dated 16-07-

1976 and Memo No. 13/4/87-ST-II/6534, dated 11-08-1987.

The powers of Collector under section 41 and 42 of the Indian Stamp Act, 1899 have
already been conferred on all the Treasury Officers and Assistant Treasury Officers in the State
vide Punjab Government Notification No. 14224-ST-IV-66, dated 27th September, 1966 to get the
amount of stamp duty deposited in the Bank under the proper head and then to record certificate
that the stamp duty has been charged.

2. This matter has been reconsidered at length by the Government keeping in view the acute
shortage of stamp papers pertaining to low denominations and inconvenience to the public and it
has now been decided to allow Treasuries officials in Treasuries to receive cash from the user and
issue certificate under section 42 of the Indian Stamp Act, 1899 for non-judicial stamp papers up to
denomination of Rs. 50/- under proper receipt duly entered into day to day cash register/ledger
with proper record to be maintained so that there is no problem at the time of reconciliation and
any mis-appropriation/embezzslement is also easily detected. In regard to such financial transaction,
the following procedure should be followed strictly :-

i) The total money so collected by the concerned officials of the Treasuries should be
deposited in the Bank under the respective receipt head on the very next day.

ii) Registers should be especially maintained and all certificates to be issued should be
numbered as per number of the register so maintained in serial No. (i) above.

The endorsement to be issued by the Collector and prescribed in Para 3 of this

Department Memo No.10133-ST-I1-66/2343, dated 15-10-1966 up to denominations of Rs.
50/- should be in the following modified form :-

142
 "Certified under section 42 of the Indian Stamp Act, 1899 that stamp duty of
the amount of Rs. has been levied on this
document and paid by Shri S/o of
vide receipt No. , dated
3. Keeping in view the difficulties faced by the General Public as a result of non-availability
of non-judicial stamps, you are again requested to make liberal use of the provisions of
these sections of the Act, ibid to overcome the shortage of stamps wherever exists.

4. The instructions issued from time to time in this regard and modified to this extent.

5. The receipt of this communication may please be acknowledged.

Sd/-
Joint Secretary to Government of Punjab,
Department of Revenue
Immediate

Endst. No.13/4/87-ST-I1/1909 Chandigarh dated the 19th May, 1995.

A copy, in continuation of this Department Memo No.10133-ST-II/66/2345, dated 15-10-

1966, Endst. No.4828-ST-II-76/13479, dated 16-07-1976 and Endst. No.13/4/87-ST-I1/6535, dated
11-08-1987 is forwarded to all the Deputy Commissioners/Sub-Divisional Officers (Civil) in the
state for information and necessary action.

They are requested to ensure that the powers of Collector conferred under the Indian
Stamp Act, 1899 on Treasury Officers and Assistant Treasury Officer are exercised by them without
fail at the time when there is shortage of non-judicial stamps so that general public is not put to any
difficulty due to this shortage.

The receipt of this communication may please be acknowledged.

Sd/-
Joint Secretary to Government of Punjab,
Department of Revenue

Endst.No.13/4/87-ST-11/1910 Chandigarh, dated the 19th May, 1995

A copy, in continuation of this Department Endst. No.13/4/87-ST-11/6536, dated 11-08-1987

is forwarded to the Commissioner, Jalandhar, Patiala and Ferozepur Division, for information and
necessary action.

Sd/-
Joint Secretary to Government of Punjab,
Department of Revenue

143
 A copy is forwarded to the Secretary to Government of Punjab, Department of Finance
(T&A) with reference to his communication noted in the margin for information and necessary
action.

Sd/-
Joint Secretary to Government of Punjab,
Department of Revenue
To

The Secretary to Government of Punjab,

Department of Finance, (T&A),
Chandigarh.

I.D. No. 13/4/87-ST-I1/1911 Chandigarh, dated the 19th May, 1995

MARGIN

D.O. No.TA-T-6-S-392/4547,

Dated 10-05-1995

144
 PUNJAB GOVT. GAZ. (EXTRA.) OCT 28, 1995
(KRTK. 6, 1917 SAKA)

Part I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

Notification

The 28th October, 1995

No. 22-Leg./95.-The following Act of the Legislative of the State of Punjab received the
assent of the Governor of Punjab on the 27th October, 1995, and is hereby published for general
information:-

The Indian Stamp (Punjab Amendment) Act, 1995.

(Punjab Act No. 18 of 1995)

AN

ACT

Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Forty-sixth year of the Republic of
India as follows :

1. (I) This Act may be called the Indian Stamp (Punjab Amendment) Short title and
Act, 1995. commencement

(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899, in its application to the State of Amendment of
Punjab, in Schedule I-A, - Schedule 1-A of
Central Act 2 of
(I) In entry 2, against item (b), under the column captioned as 1899.
"Proper Stamp Duty", for the words "Fifteen rupees", the
words "Twenty rupees" shall be substituted;

(2) in entry 12, against item (b), under the column captioned as
"Proper Stamp Duty", for the words "Twenty rupees", the
words "Twenty rupees" shall be substituted;

145
 (3) for entry 23, the following entry shall be substituted namely:-

"23. Conveyance as defined Where conveyance Other

in section 2(10) not being amounts to sale of conveyance
a transfer charged or exempted immovable property
under entry N6. 62. (a) (b)

1' 2 3

Where the value of amount of Three rupees Two rupees

the consideration for such
conveyance as set forth therein
does not exceed Rs. 50/-.

146
 THE INDIAN STAMP (PUNJAB AMENDMENT)
ACT, 1995.

(PUNJAB ACT NO. 18 OF 1995)

[Received the assent of the Governor of Punjab on the 27th October, 1995, and was first published
for general information in Punjab Government Gazette (Extraordinary), Legislative Supplement,
dated the 28th October, 1995.]

An Act Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Forty-sixth year of the Republic of
India as follows

1. (I) This Act may be called the Indian Stamp (Punjab Amendment) Short title and
Act, 1995. commencement

(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899, in its application to the State of Amendment of
Punjab, in Schedule I-A, - Schedule 1-A of
Central Act 2 of
(I) In entry 2, against item (b), under the column captioned as 1899.
"Proper Stamp Duty", for the words "Fifteen rupees", the
words "Twenty rupees" shall be substituted;

(2) in entry 12, against item (b), under the column captioned as
"Proper Stamp Duty", for the words "Twenty rupees", the
words "Fifteen rupees" shall be substituted;

(3) for entry 23, the following entry shall be substituted namely:-

"23. Conveyance as defined Where conveyance Other

in section 2(10) not being amounts to sale of conveyance
a transfer charged or exempted immovable property
under entry No. 62. (a) (b)

1 2 3

Where the value of amount of Three rupees Two rupees

the consideration for such
conveyance as set forth therein
does not exceed Rs. 50/-.

147
PUNJAB GOVT. GAZ. (EXTRA.) OCT 28, 1995 (KRTK. 6, 1917 SAKA)

7. in the entry 55, against item (b), under the column captioned "as
Proper Stamp duty", for the words "Fifteen rupees" the words "Twenty
rupees" shall be substituted; and

8. in the entry 57, against item (b), under the column captioned "as
Proper Stamp duty", for the words "Fifteen rupees" the words "Twenty
rupees" shall be substituted.

Repeal and 3. (1) The Indian Stamp (Punjab Amendment) Ordinance, 1995 (Punjab
Saving Ordinance No. 3 of 1995), is hereby repeated.

(2) Notwithstanding such repeal, anything done or any action

taken under the Principal Act, as amended by the Ordinance referred
to in sub-section (1), shall be deemed to have been done or taken
under the Principal Act, as amended by this Act.

Bakhshish Kaur
Secretary to Governor of Punjab,
Department of Legal and Legislative Affairs

148
 PUNJAB GOVT. GAZ. (EXTRA.) OCT. 28, 1995
(KRTK. 6, 1917 SAKA)

4. in entry 26, against item (b) under the column captioned as "Proper Stamp Duty", for the
words "Fifteen rupees", the words "Twenty rupees" shall be substituted.
5. in entry 40, for items (a) and the entries relating thereto, the following item and entries shall
be substituted, namely:-
(a) When possession of the property or any part of the property comprised in such deed is
given by the morgagor or agreed to be given:-
Where the amount secured by such instrument Two rupees
does not exceed Rs. 50;
Where it exceeds Rs. 50, but does not Four rupees
exceed Rs. 100;

Where it exceeds Rs. 100, but does not Eight rupees

exceed Rs. 200;
Where it exceeds Rs. 200, but does not Twelve rupees
exceed Rs. 300;
Where it exceeds Rs. 300, but does not Sixteen rupees
exceed Rs. 400;
Where it exceeds Rs. 400, but does not Twenty rupees
exceed Rs. 500;
Where it exceeds Rs. 500, but does not Twenty four rupees
exceed Rs. 600;
Where it exceeds Rs. 600, but does not Twenty eight rupees
exceed Rs. 700;
Where it exceeds Rs. 700, but does not Thirty two rupees
exceed Rs. 800;
Where it exceeds Rs. 800, but does not Thirty six rupees
exceed Rs. 900;

Where it exceeds Rs. 900, but does not Forty rupees

exceed Rs. 1000;
and for every Rs. 500 or part thereof in Twenty rupees
exceed of Rs. 1000
6. in entry 54, against item (a), under the column captioned as "Proper Stamp Duty", for the
words "a conveyance", the words "other conveyance" shall be substituted.

149
 THE INDIAN STAMP (PUNJAB AMENDMENT)
ACT, 1995.

(PUNJAB ACT NO. 18 OF 1995)

[Received the assent of the Governor of Punjab on the 27th October, 1995, and was first published
for general information in Punjab Government Gazette (Extraordinary), Legislative Supplement,
dated the 28th October, 1995.]

An Act Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Forty-sixth year of the Republic of
India as follows :

1. (I) This Act may be called the Indian Stamp (Punjab Amendment) Short title and
Act, 1995. commencement

(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899, in its application to the State of Amendment of
Punjab, in Schedule I-A, - Schedule 1-A of
Central Act 2 of
(I) In entry 2, against item (b), under the column captioned as 1899.
"Proper Stamp Duty", for the words "Fifteen rupees", the
words "Twenty rupees" shall be substituted;

(2) in entry 12, against item (b), under the column captioned as
"Proper Stamp Duty", for the words "Twenty rupees", the
words "Fifteen rupees" shall be substituted;

(3) for entry 23, the following entry shall be substituted namely:-

"23. Conveyance as defined Where conveyance Other

in section 2(10) not being amounts to sale of conveyance
a transfer charged or exempted immovable property
under entry No. 62. (a) (b)

1 2 3

Where the value of amount of Three rupees Two rupees

the consideration for such
conveyance as set forth therein
does not exceed Rs. 50/-.

150
 1 2 3

Where it exceeds Rs. 50, but Six rupees Three rupees

does not exceed Rs. 100;

Where it exceeds Rs. 100, but Twelve rupees Six rupees

does not exceed Rs. 200;

Where it exceeds Rs. 200, but Eighteen rupees Nine rupees

does not exceed Rs. 300;

Where it exceeds Rs. 300, but Twenty four rupees Twelve rupees
does not exceed Rs. 400;

Where it exceeds Rs. 400, but Thirty rupees Fifteen rupees

does not exceed Rs. 500;

Where it exceeds Rs. 500, but Thirty six rupees Eighteen rupees
does not exceed Rs. 600;

Where it exceeds Rs. 600, but Forty two rupees Twenty one rupees
does not exceed Rs. 700;

Where it exceeds Rs. 700, but Forty eira nt rupees Twenty four rupees
does not exceed Rs. 800;

Where it exceeds Rs. 800, but Fifty four rupees Twenty seven rupees
does not exceed Rs. 900;

Where it exceeds Rs. 900, Lut Sixty rupees Thirty Rrpees

does not exceed Rs. 1r u0;

and for every Rs. 500 or part thereof Thirty rupees Fifteen rupees
in excees of Rs. 1000.

Exemption
Assignment of copyright under
the Copyright Act, 1957,
Section 18.

Co-partnership-Deed.See Partnership (No. 46).";

151
4. in entry 26, against item (b) under the column captioned as "Proper Stamp Duty", for the
words "Fifteen rupees", the words "Twenty rupees" shall be substituted.
5. in entry 40, for items (a) and the entries relating thereto, the following item and entries shall
be substituted, namely:-
(a) When possession of the property or any part of the property comprised in such deed is
given by the morgagor or agreed to be given:-
Where the amount secured by such instrument Two rupees
does not exceed Rs. 50;

Where it exceeds Rs. 50, but does not Four rupees

exceed Rs. 100;

Where it exceeds Rs. 100, but does not Eight rupees

exceed Rs. 200;

Where it exceeds Rs. 200, but does not Twelve rupees

exceed Rs. 300;

Where it exceeds Rs. 300, but does not Sixteen rupees

exceed Rs. 400;

Where it exceeds Rs. 400, but does not Twenty rupees

exceed Rs. 500;

Where it exceeds Rs. 500, but does not Twenty four rupees
exceed Rs. 600;

Where it exceeds Rs. 600, but does not Twenty eight rupees
exceed Rs. 700;

Where it exceeds Rs. 700, but does not Thirty two rupees
exceed Rs. 800;

Where it exceeds Rs. 800, but does not Thirty six rupees
exceed Rs. 900;

Where it exceeds Rs. 900, but does not Forty rupees

exceed Rs. 1000;

and for every Rs. 500 or part thereof in Twenty rupees

exceed of Rs. 1000

152
 6. in entry 54, against item (a), under the column captioned as "Proper
Stamp Duty", for the words "a conveyance", the words "other
conveyance" shall be substituted.

7. in the entry 55, against item (b), under the column captioned "as
Proper Stamp duty", for the words "Fifteen rupees" the words "Twenty
rupees" shall be substituted; and

8. in the entry 57, against item (b), under the column captioned "as
Proper Stamp duty", for the words "Fifteen rupees" the words 'Twenty
rupees" shall be substituted.

Repeal and 3. (1) The Indian Stamp (Punjab Amendment) Ordinance, 1995 (Punjab
Saving Ordinance No. 3 of 1995), is hereby repeated.

(2) Notwithstanding such repeal, anything done or any action

taken under the Principal Act, as amended by the Ordinance referred
to in sub-section (1), shall be deemed to have been done or taken
under the Principal Act, as amended by this Act.

153
IMMEDIATE

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

1. All the Treasury Officers and Assistant

Treasury Officers in the State

Memo No. 13/4/87-ST-11/373

Chandigarh, Dated the 24-1-1997

Subject : Payment of stamp duty in cash under section 41 of the Indian Stamp Act, 1899 endorsement
of instruments by Collector under section 42 ibid regarding.

Reference : The Deptt. Memo No. 13/4/87-ST-11/1906, dated 19.5.1995

Sir,

It has come to the notice of State Government that there is an acute shortage of non-
judicial stamps especially of small denominations and due to non-availability of stamp papers
public is facing great inconvenience. In this connection attention is invited to this Department
Memo under reference vide which you were requested to receive cash from the user and issue
certificate under section 42 of the Indian Stamp Act, 1899 for non-judicial stamp papers upto
denominations of Rs. 50/-. But it has been seen that these instructions are not fully complied with
you. Keeping inview the difficulty faced by the general public as a result of non-availability of non-
judicial stamp papers, you are again requested to make liberal use of the provisions of these
sections of the ibid not to over come the shortage of stamps whenever it exists.

2. You are, therefore, requested to ensure that the instructions issued vide memo under
reference are complied with strictly.

sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

Endst. No. 13/4/87-ST.II/574 Chandigarh, dated the 24-1-1997

Acopy in continuation of this Department Endst. No. 13/4/87-ST.I1/1909, dated 19.5.1995 is

forwarded to all the Deputy Commissioners / Sub-Divisional Officers (Civil) in the state for information
and necessary action.

154
2. They are again requested to ensure that the instructions issued, by this Department from
time to time may be complied with strictly so that general public is not put to any difficulty due to
non-availablity of stamps especially of small denominations.

sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

Endst. No. 13/4/87-ST.I1/575 Chandigarh, dated the 21-1-1997

A copy in continuation of this Department Endst. No. 13/4/87-ST.I1/1910, dated 19.5.1995 is

forwarded to all the Commissioners of Jalandhar, Patiala, Faridkot and Ferozepur Divisions, for
information and necessary action.

sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

A copy in continuation of this Department Endst. No. 13/4/87-ST.I1/1911, dated 19.5.1995 is

forwarded to the Secretary Govt. of Punjab Deptt. of Finance (T and A) for information and necessary
action.

sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

To

Secretary Govt. of Punjab

Deptt. of Finance (T and A)

I.D. No. 13/4/87-ST.I1/576 Chandigarh. Hited the 24-1-1997

155
 PUNJAB GOVT. GAZ. (EXTRA.)APRIL 3, 1997
(CHTR. 13, 1919 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

Notification

The 2nd April, 1997

No. G.S.R. 18/C.A.2/1899/S.10/97-In exercise of the powers conferres by clauses (b) of

sub-section (I) and sub section (2) of section 10 read with section 75 of the Indian Stamp Act, 1899
(Central Act. No. 2 of 1899), the Governor of Punjab is pleased to make the following rules to
regulate the manner of payment of duties by means of special adhesive stamps, namely:-

RULES

1. These rules may be called the Punjab Stamp (payment of duties Short title
by means of special adhesive stamps) Rules, 1997.

2. Payment of duty by means of special adhesive stamps When- Section 10(1)

ever non-judicial stamp papers of smaller value and denomination
ranging from rupee one to rupees twenty five is in short supply
or is not available, the duty payable under the Indian Stamp Act,
1899 on any instrument, shall be paid in the following manner,
namely:-

(i) special adhesive stamp of the required value and

denomination ranging from rupee one to rupees twenty
five shall be affixed by the Stamp Vendor on production
of a petition paper or sunlit bond paper or any other paper
of suitable thickness and size of 131/2"x81/2" by the
intended purchaser;

(ii) the rules for the supply, custody and sale of non-judicial
stamps contained in the Punjab Stamp Manual, 1934,
shall apply mutatis mutandis to the sale of special
adhesive stamps;

(iii) special adhesive stamps shall be supplied by the

Treasury Officer to the Stamp Vendors of the respective
areas for sale to the Public ;

156
(iv) the record for sale of special adhesive stamps shall be
maintained by the stamp vendors in the same manner
as in the case of non-judicial stamp papers under the
Punjab Stamp Rules, 1934 (hereinafter referred to as the
said rules) ;

(v) stamp vendor shall write in his own hand, in ink in English
or Punjabi the details as prescribed in clause (xiii) of rule
28 of the said rules at the time of sale of the special
adhesive stamps, on the back of every paper on which
such stamps are affixed.

Janjua,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

157
 PUNJAB GOVT. GAL, (EXTRA) JULY 3, 1998
(ASAR. 12, 1920 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 2nd July, 1998

No. G.S.R. 50/C.A.2/1899/S.74/Amd.(3)/98 -- In exercise of the powers conferres by section

74 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling him in
this behalf the Governor of Punjab is pleased to make the following rules further to amend the
Punjab Stamp Rules, 1934, published with Punjab Government Notification No. 998-E&S, dated
the 14th, February, 1934 namely:-

RULES

1. (1) These rules may be called the Punjab Stamp (First Amendment) Rules, 1998.

(2) They shall come into force on and with effect from the date of their publication in the
official Gazette.

2. In the Punjab Stamp Rules, 1934 (hereinafter referred to as the said rules), in rule 26, in
sub-rule (i) in the proviso, for clause (c), the following clause shall be substituted, namely:-

"(c) That no person shall be licenced until the licensing officer has satisfied himself that the
person to be licenced bears good moral character and possesses a minimum qualification
of Matric or its equivalent from recognised institute."

3. In the said rules, in rule 34-

(i) In sub-rule (H), for the words "fifty naya paise", the words "one rupee" shall be substituted;
and

(H) In sub-rule (IH), for the existing Schedule, the following Schedule shall be substituted,
namely :-

158
 "SCHEDULE

(a) Vendors holding ordinary licences to sell stamps.

Rate of Discount

Description of Stamps Towns where Other

There is a places
treasury or
sub-treasury
Percent Percent
Rs. Rs.
Foreign Bill, Share Transfer, Notarial and 2.50 3.00
Insurance Stamps
Hundi Stamps, Impressed Stamps Papers and 4.00 5.00"
Special Adhesive Stamps

K.S. Janjua,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

NOTE : Revised vide notification dated 6th March, 2003 at page 207-10.

159
 PUNJAB GOVT. GAZ. (EXTRA.)APRIL 13,1999
(CHTR. 6, 1917 SAKA)

Part I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

Notification
The 19th April, 1999

No. 9-Leg./99.-The following Act of the Legislature of the State of Punjab received the assent
of the Governor of Punjab on the 19th April, 1999, and is hereby published for general information:-

THE COURT FEES (PUNJAB AMENDMENT) ACT, 1999.

(Punjab Act No. 7 of 1999)
AN
ACT

Further to amend the Court Fees Act, 1870, in its application into the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the

Fiftieth year of the Republic of India as follows :

1. (I) This Act may be called the Court Fees (Punjab Amendment) Short title and
Act, 1999. commencement

(2) It shall come into force at once.

2. In the Court Fees Act. 1870 in its application to the State of Amendment of
Punjab, Section 8, at the end, for the sign, the sign, shall be substituted section 8 of Central
and the following provisio there to shall be added, namely :- Act 7 of 1870.

"Provided that the fixed court fee of one hundred rupees shall be
payable on the memorandum of appeal or cross objections before the
High Court arising under the Land Acquisition Act, 1894 or any other law
for the time being in force for acquistion of land for public purpose".

3. (1) The Court Fees (Punjab Amendment) Ordinance, 1999 Repeal and saving
(Punjab Ordinance No. 1 of 1999), is hereby repealed.

(2) Notwithstanding such repeal anything done or any action taken

under the principal Act, as amended by the Ordinance referred
to in sub-section (I), shall be deemed to have been done or taken
under the principal Act, as amended by this Act.

S.S. Grewal
Secretary to Governor of Punjab,
Department of Legal and Legislative Affairs
160
 PUNJAB GOVT. GAZ. (EXTRA.) FEB 4, 2000
(MAGHA. 15, 1921 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 3rd February, 2000

No. S.O. 6/C.A.2/1899/S.2/2000 -- In exercise of the powers conferres by clauses (b) of

sub-section (9) of sub section 2 of the Indian Stamp Act, 1899 (Central Act. No. 2 of 1899), and all
other powers enabling him in this behalf the Governor of Punjab is pleased to appoint Shri Surinderjit
Singh Sandhu, I.A.S., Director Land Record-cum-Inspector General of Registration, Punjab as
Collectro for all the districts in the State of Punjab in addition to other officers already notified as
collectors in this behalf.

SHYAMA MANN,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

161
 PUNJAB GOVT. GAZ., JAN 9, 2001
(PAUSA 19, 1922 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Order

The 9th January, 2001

No. S.O. 1/C.A.2/1899/3.9/2001 -- In exercise of the powers conferres by clause (a) of

sub-section (I) of section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to make the following
amennment in Govt. of Punjab, Department of Revenue Order No. 5819-ST-I1-83/2089, dated the
15th, February, 1973 namely:-

AMENDMENT

In the said order, in the clause (d):-

(a) in sub-clause (i), for the words and sign "development of horticulture; and" the
words and sign "development of horticulture, animal husbandry, bee keeping,
fisheries and forestry"; shall be substituted;

(b) in sub-clause (ii), the word "poultry" shall be omitted and at the end for sign ".",
the sign and word "; and" shall be substituted ; and

(c) after sub-clause (ii), the following sub-clause shall be added, namely:-

"(iii) for securing loans not exceeding one lac rupees from any commercial or banking
institution to meet the expenditure of poultry."

SHYAMA MANN,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

162
(TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (II) OF THE GAZETTE OF
INDIA, EXTRAORDINARY, DATED THE 6TH NOVEMBER, 2000

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

New Delhi, the 6th November, 2000

Order

STAMPS

S.O. (E). In exercise of the powers conferres by clause (a) of sub-section

(I) of section 9 of the Indian Stamp Act, 1899 (2 of 1899), the Central Government hereby remits the
duty with which the bonds in the nature of promissory notes, described as Gold Deposit Certificates
and Bonds under Gold Deposit Scheme, 1999 in terms of notification number G.S.R. 634(E),
dated the 14th September, 1999 to be issued by the Reserve Bank of India and their subsequent
transfer from one holder to another, are chargeable under the said Act.

(No. 47/2000-STAMPS F.NO. 33/73/99-ST)

(ABHAY TRIPATHI)
DIRECTOR (Sales Tax)

To

The Manager,
Government of India Press,
Mayapuri,
New Delhi.

163
 PUNJAB GOVT. GAZ., JUN 21, 2001
(JYST 3, 1923 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 21st June, 2001

No. S.O. 26/C.A.16/1908/Ss. 78 and 79/Amd./ /2001 -- In exercise of the powers conferred
by sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to make the following
amennment in Govt. of Punjab, Department of Revenue and Rehabilitation, Notification No. S.O.
25/C.A. 16/1908/Ss. 78-79/80/6056, dated the 15th April 1980, with effect from the date of publication
of this notification in the Official Gazette, namely :-

AMENDMENT

In the said notification, under the heading captioned as "TABLE OF REGISTRATION

FEES" in article I, in clause (3) for the following existing provisions, namely :-

"Provided further that no registration fee shall be chargeable on any instrument executed
by any person for securing the repyament of loan from any commercial or banking institution
to meet the expenditure for any of the following purposes, namely:-

Purchase of tractor with its accessories, tractor trolley, thrasher instalation of tubewell
based on diesel engine, boring and electrification of tubewell, laying of under ground pipes,
lining of water courses, levelling and reclamation of land and development of horticulture.

164
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 21, 2001
(JYST. 31, 1923 SAKA)

"Provided further that no registration fee shall be chargeable on any deed of mortgage
without possession for securing loan from any commercial or banking institution to meet
the expenditure for any of the following purposes, namely:-

Purchase of inputs (crop loans) like fertilizers, insecticides, pesticides, weedicides and
seeds," the following provisions shall be substituted, namely:-

"Provided further that no registration fee shall be chargeable on any instrument executed
by any person for securing loan from a bank (Nationalised Bank, Cooperative Bank or
Private Bank) Cooperative Society or Banking Institution to meet the expenditure for any
agricultural purposes or purposes allied to it including machinery and building which is
not used for commercial purpose, namely:-

1.Purchase of Tractor with its accessories ;

2. Tractor Trolley ;

3. Thrashar ;

4. Harvesting Combine / Combine ;

5. Installation of tubewell based on diesel engine ;

6. Boring and electrification of tubewell ;

7.Agricultural implements ;

8. Spray equipment ;

9. Sprinkler, irrigation for agricultural purposes ;

10.Purchase of pumping set ;

11.Drip irrigation ;

12.Purchase of inputs (crop loans like fertilizers, insecticides, pesticider, weedicides

and seeds) ;

13.Cane crasher ;

14.Gobar Gas Plants ;

15.Animal Husbandry ;

16.Dairy ;

17.Piggery :

165
18.Poultry ;

19.Fisheries ;

20. Sheep Rearing ;

21. Goat Rearing ;

22. Rabbit Rearing etc. ;

23. Calf Rearing

24. Bee Keeping ;

25. Laying of undergound pipes ;

26. Lining of water courses ;

27. Levelling and reclamation of land ;

28. Sand scraping ;

29. Development of horticulture ;

30. Floriculture ;

31. Grapes cultivation ;

32. Mushroom ;

33. Forestry ;

34. Bullcart/Camelcart ; and

35. Construction of cattle sheds."

SHYAMA MANN,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

166
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 21, 2001
(JYST. 31, 1923 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Order

The 21st June, 2001

No. S.O. 27/C.A.2/1899/S. 9 /Amd./ /2001 -- In supersession of Government of Punjab,

Department of Revenue and Rehabilitation, Order No. C.A. 11/99-S. 9/79/14485-A, dated 11th
September, 1979, in exercise of the powers conferred by clause (a) of the sub-section (1) of
section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling
him in this behalf, the Governor of Punjab is pleased to make the following amendment in the
Punjab Government, Revenue Department, Order No. 5819-ST-I1-73/2039, dated the 15th February,
1973, from the date of publication of this order in the Official Gazette, namely :-

AMENDMENT

In the said Order, for clause (d), the following clause shall be substituted, namely:-

"(d) on any instrument executed by any person for securing loan from a Bank (Nationalised
Bank, Cooperative Bank or Private Bank) Cooperative Society or Banking Institution to
meet the expenditure for any agricultural purposes or purposes allied to it including
machinery and building which is not used for commercial purpose, namely:-

1. Purchase of Tractor with its accessorises ;

2. Tractor trolley ;
3. Thrasher ;
4. Harvesting Combine / Combine ;
5. Installation of tubewell based on diesel engine ;
6. Boring and electrification of tubewell ;
7. Agriculture implements ;
8. Spray equipment ;
9. Sprinkler, irrigation for agricultural purposes ;
10. Purchase of pumping set ;
11. Drip irrigation ;
12. Purchase of inputs (crop loans like fertilizers, insecticides, pesticider, weedicides
and seeds) ;

167
13. Cane crasher ;
14. Gobar Gas Plants ;
15. Animal Husbandry
16. Dairy ;
17. Piggery:
18. Poultry ;
19. Fisheries ;
20. Sheep Rearing ;
21. Goat Rearing ;
22. Rabbit Rearing etc. ;
23. Calf Rearing
24. Bee Keeping ;
25. Laying of undergound pipes ;
26. Lining of water courses ;
27. Levelling and reclamation of land ;
28. Sand scraping ;
29. Development of horticulture ;
30. Floriculture ;
31. Grapes cultivation ;
32. Mushroom ;
33. Forestry ;
34. BullcarUCamelcart ; and
35. Construction of cattle sheds."

SHYAMA MANN,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

168
 PUNJAB GOVT. GAZ. (EXTRA.) JULY 6, 2001
(ASAR 15, 1923 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Order

The 6th July, 2001

No. S.O. 31/C.A.2/1899/S. 9 /Amd./ /2001 -- In partial modification of Government of East

Punjab, Revenue Department (Stamps), Notification No. 3088-E and T, dated the 15th July, 1948,
and in exercise of powers conferred by clause (a) of the sub-section (1) of section 9 of the Indian
Stamp Act, 1899 (Central Act No. 2 of 1899) and all other powers enabling him in this behalf, the
Governor of Punjab is pleased to order that remission from stamp duty shall be permissible only
on the insruments executed by any person for securing loan from a society for the time being
registered or deemed to be registered under the Cooperative Societies Act to meet the expenditure
for any fof the agricultural purposes or purposes allied to it as enumerated in the order issued, -
vide No. S.O. 27/C.A. 2/1899/S. 9/Amd./ 2001, dated the 21st June, 2001.

Explantion : - Where there has been remission from payment of stamp duty on any instruments
executed to secure loan from any society for the time being registered or deemed to be registered
under the Cooperative Societies Act in terms of the above said Notification dated the 15th July,
1948, such remission shall no more be permissible on the instruments executerd by any person
to secure loan for the purposes other then thsoe enumerated in the order No. S.O. 27/C.A. 2/1899/
S. 9/Amd./2001, dated the 21st June, 2001.

SHYAMA MANN,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

169
 REVENUE DEPARTMENT

STAMPS

NOTIFICATION

The 15th July, 1948

No. 3088 - E&T -- In exercise of the powers conferres by clause (a) of sub-section (I) of
section 9 of the Indian Stamp Act, 1899 (2 of 1899), the Governor of East Punjab is pleased to
order in respect of instruments executed by or on behalf of any society for the time being registered
or deemed to be registered under the Co-operative Societies Act or instruments executed by any
officer or member of any such society and relating to the business of the society (other than those
falling within List I in the seventh schedule to the Government of India Act, 1935), the remission in
the whole of East Punjab of the stamp duty with which such instruments are chargeable under the
said Act.

P.K. KAUL,
Secretary to Governor of Punjab,
Revenue and Development Departments

170
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 21, 2001
(JYST. 31,1923 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Order

The 21st June, 2001

No. S.O. 27/C.A.2/1899/5. 9 /Amd./ /2001 -- In supersession of Government of Punjab,

Department of Revenue and Rehabilitation, Order No. C.A. 11/99-S. 9/79/14485-A, dated 11th
September, 1979, in exercise of the powers conferred by clause (a) of the sub-section (1) of
section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling
him in this behalf, the Governor of Punjab is pleased to make the following amendment in the
Punjab Government, Revenue Department, Order No. 5819-ST-II-73/2039, dated the 15th February,
1973, from the date of publication of this order in the Official Gazette, namely :-

AMENDMENT

In the said Order, for clause (d), the following clause shall be substituted, namely:-

"(d) on any instrument executed by any person for securing loan from a Bank (Nationalised
Bank, Cooperative Bank or Private Bank) Cooperative Society or Banking Institution to
meet the expenditure for any of the agricultural purposes or purposes allied to it including
machinery and building which is not used for commercial purpose, namely:-

1.Purchase of Tractor with its accessorises ;

2. Tractor trolley ;
3. Thrasher ;

4. Harvesting Combine / Combine ;

5. Installation of tubewell based on diesel engine ;
6. Boring and electrification of tubewell ;
7.Agricultural implements ;

8. Spray equipment ;
9. Sprinkler, irrigation for agricultural purposes ;
10. Purchase of pumping set ;

171
11.Drip irrigation ;
12.Purchase of inputs (crop loans like fertilizers, insecticides, pesticider, weedicides
and seeds) ;
13.Cane crasher ;
14.Gobar Gas Plants ;
15.Animal Husbandry ;
16.Dairy ;
17.Piggery :
18.Poultry ;
19.Fisheries ;
20. Sheep Rearing ;
21. Goat Rearing ;
22. Rabbit Rearing etc. ;
23. Calf Rearing
24. Bee Keeping ;
25. Laying of undergound pipes ;
26. Lining of water courses ;
27. Levelling and reclamation of land ;
28. Sand scraping ;
29.Development of horticulture ;
30. Floriculture ;
31. Grapes cultivation ;
32. Mushroom ;
33. Forestry ;
34. Bullcart/Camelcart ; and
35. Construction of cattle sheds."

SHYAMA MANN,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

172
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH) J

To

1.All the Commissioners of Divisions in the State,

2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab, Chandiarh;
4. All the Deputy Commissioners in the State ;
5. All the District Treasury Officers in the State ;
6. All the Sub-Registrars in the State ;
7.All the Joint Sub Registrars in the State.

Memo No. 13/11/79-ST-II/4946

Chandigarh, dated the 27-12-01

Subject : Raising of limit for sale of stamps/stamp papers by Stamp Vendors, in single transaction
from Rs. 1000/- to Rs. 50000/- Amendment of the Punjab Stamp Rules, 1934.

The Government has decided to raise limit for sale of stamps/stamp papers by Stamp
Vendors, in single transaction, from Rs. 1000/- to Rs. 50000/- and have issued a Notification No.
G.S.R. 119/C.A. 2/1899/S-74/2001, dated 21.12.2001. A copy of the notification is enclosed for
information and immediate necessary action.
2. Please acknowledge its receipt.
Superintendent,
for Under Secretary to Govt., Punjab,
Revenue Department.
A copy is forwarded to the Under Secretary to Govt. of Punjab, Department of Finance (D)
with reference to his I.D.No. 12/5/2001-FE. 6/2423, dated 30.8.2001 alongwith a copy of Notification
No. G.S.R. 119/C.A. 2/1899/S-74/2001, dated 21.12.2001 for information and necessary action.
Superintendent,
for Under Secretary to Govt., Punjab,
Revenue Department.

To

The Under Secretary to Govt., Punjab,

Department of Finance (RE. VI Branch)

D. No. 13/11/79-ST-I1/4947 Chandigarh, dated the 27-12-2001

173
 PUNJAB GOVT. GAZ. (EXTRA) DEC. 21, 2001
(AGHN 30, 1923 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 21st December, 2001

No. G.S.R. 1191C.A.2/1899/5.74/2001 -- In exercise of the powers conferred by section 74

of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899) and clauses (a) and (d) of section 27, and
sub-section (I) of section 34 of the Court Fees Act, 1870 (Central Act No. 7 of 1870) and all other
powers enabling him in this behalf the Governor of Punjab is pleased to make the following rules
further to amend the Punjab Stamp Rules, 1934, published with Punjab Government Notification
No. 988-E&S, dated the 14th, February, 1934 namely:-

RULES

1. These rules may be called the Punjab Stamp (First Amendment) Rules, 2001.

2. In the Punjab Stamp Rules, 1934 (hereinafter referred to the said rules) in rule 26, in
sub-rule (i) in clause (a) for the letters and figures "Rs. 1,000/-", the letter and
figures" Rs. 50,000/-" shall be substituted.

3. In the said rules, in rule 28, for the letters and figures "Rs. 1,000/- "wherever occurring,
the letter and figures "Rs. 50,000/-" shall be substitured.

4. In the said rules, in rule 33 for the letters and figures "Rs. 1,000/-" wherever occuring,
the letters and figures "Rs. 50,000/-" shall be substituted.

BHAGAT SINGH
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

174
IMMEDIATE
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1.All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
4. All the Sub-Registrars in the State ;
5.All the Joint Sub Registrars in the State.

Memo No. 13/1/2000-ST-II/34

Chandigarh, dated the 2.1.2002

Subject : The Indian Stamps (Punjab Amendment) Act, 2001 (Punjab Act No. 14 of 2001).

A copy of the Indian Stamp (Punjab Amendment) Act, 2001 (Punjab Act No. 14 of 2001)
published in Punjab Government Gazette (Extra-ordinary) dated the 21st December, 2001 is sent
herewith for immediate necessary action. It is requested that all the Sub-Registrars/Joint Sub-
Registrars and all concerned may be directed to ensure that the Indian Stamp (Punjab Amendment)
Act, 2001 is implemented in letter and spirit at once.

2. Receipt of this communication may please be acknowledged.

Sd/-
Under Secretary to Govt., Punjab,
Department of Revenue.

A copy is forwarded to the Under Secretary to Govt. of Punjab, Department of Finance

alongwith a copy of the Indian Stamp (Punjab Amendment) Act, 2001 (Punjab Act No. 14 of 2001)
published in Punjab Government Gazette (Extra-ordinary) dated the 21st December, 2001 for
information and necessary action.
Sd/-
Under Secretary to Govt., Punjab,
Department of Revenue.

175
To

The Under Secretary to Govt., Punjab,

Department of Finance (F.E. VI Branch)
D. No. 13/1/2000-ST-II/35 Chandigarh, dated the 2.1.2002

A copy is forwarded to the Under Secretary (Coordination) to Govt. of Punjab, Department

of General Administration with reference to his I.D. NO. 1/186/2000-Cabinet/4392, dated 8.9.2000
alongwith a copy of the Indian Stamp (Punjab Amendment) Act, 2001 (Punjab Act No. 14 of 2001)
published in Punjab Government Gazette (Extra-ordinary) dated the 21st December, 2001 for
information.

Sd/-
Under Secretary to Govt., Punjab,
Revenue Department

176
 PUNJAB GOVT. GAZ.(EXTRA) . DEC. 21, 2001
(AGHN 30,1923 SAKA)

PART I
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS PUNJAB
Notification
The 21st December, 2001

No. 24.Leg/2001.- The following Act of the Legislature of the State of Punjab received the
assent of the President of India on th 11th December, 2001 and is hereby published for general
information:-

THE INDIAN STAMP (PUNJABAMENDMENT)ACT, 2001

(Punjab Act No. 14 of 2001)

AN

ACT

Further to amend the India Stamp Act, 1899, in its application

to the State of Pujab.
Be it enacted by the Legislature of the State of Punjab
in the Fifty-second Year of the Republic of India as follows:-

1 (1) This Act may be called the Indian Stamp (Punjab Short title
Amendment Act, 2001 and
Commencement
(2) It shall come into force at once

2. In the Indian Stamp Act, 1899 (hereinafter referred Amendment of

to as the Principal Act), in its application to the State of Punjab, Section 2 of Central
in section 2, after clause (9) , the following clause shall be Act 2 of 1899
inserted , namely:-

"(9-A) "Commissioner" means the commissioner of a

Division appointed as such by the State Government.".

3. In the Principal Act, in section 47-A,- Amendment of

Section 48-A of
(I) for sub-section (i), the following sub-section shall be Central Act 2 of
substituted , namely :- 1899.

"(0 If the market value of any property, which is the subject

of any instrument on which duty is chargeable on market
value as set forth in such instrument, is less than even the

177
 minimum value as set forth in such instrument, is less than
even the minimum value as determined in accordance with
the rules made under this Act, the Registering Officer
appointed under the Registration Act, 1908, shall after
registering the instrument, refer the same to the Collector
for determination of the market value of such property and
the proper duty payable thereon"; and

(ii) In sub-section (4), for the words "District Judge", the word
"Commissioner" shall be substituted.

4. In the Principal Act, in Schedule I-A Amendment of

Schedule I-A of
in entry 5, after item ©, the following item shall be Central Act 2 of
inserted namely:- 1899

"(CC) in the case of agreement to sell followed The same duty as is leviable under
by or evidencing delivery of possession of the column 2 of entry No. 23 of this
immoveable property agreed to be sold; Schedule, subject to the adjustment
of duty chargeable at the time of
execution of conveyance made in
pursuance of such agreement."; and

(ii) in entry 48, after item (f), the following items shall be inserted namely :-

"(10 when given for consideration and/or for The same duty as is leviable under
authorizing possession of the immovable column 2 of entry No. 23 of this
property ; Schedule, subject to the adjustment
of duty chargeable at the time of
execution of conveyance made in
pursuance of such agreement."

S.S.GREWAL,
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.

178
To

The Under Secretary (Coordiantion) to

Government of Punjab,
Department of General Administration,
(Cabinet Affairs Branch)
I.D. No. 13/1/2000-ST-II/36 Chandigarh, dated the 2.1.2002
Endst. No. 13/1/2000-ST-II/37 Chandigarh, dated the 2.1.2002
A copy is forwarded alongwith a copy of the Indian Stamp (Punjab Amendment) Act, 2001
(Punjab Act, No. 14 of 2001) published in Punjab Government Gazette (Extra-ordinary) dated the
21st December, 2001 for information to the :-
1.PS/R.R.M.
2. PS / F.C.R.
3. P.A./J.S.R. (B)

Under Secretary to Govt., Punjab,

Department of Revenue.

Endst. No. 13/1/2000-ST-II/38 Chandigarh, dated the 2.1.2002

A copy is forwarded to the Accountant General (Audit), Punjab, Chandigarh alongwith a

copy of the Indian Stamp (Punjab Amendment) Act, 2001 (Punjab Act No. 14 of 2001) published in
Punjab Government Gazette (Extra-ordinary) dated the 21st December, 2001 for information.

Under Secretary to Govt., Punjab,

Department of Revenue.

Endst. No. 13/1/2000-ST-II/39 Chandigarh, dated the 2.1.2002

A copy is forwarded to the Registrar Punjab and Haryana High Court Chd. alongwith a copy
of the Indian Stamp (Punjab Amendment)Act, 2001 (Punjab Act No. 14 of 2001) published in Punjab
Government Gazette (Extra-ordinary) dated the 21st December, 2001 for information and necessary
action.

It is requested that the contents of the Amended Act may kindly be circulated to all the
subordinate Courts.

Under Secretary to Govt., Punjab,

Department of Revenue.

179
 PUNJAB GOVT. GAZ. (EXTRA.) DEC. 21, 2001

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

No. 25/92/2001-ST-II/1710
To

1. All the Commissioners of Divisions ;

2. All the Collectors (D.Cs.) in the State ;

3. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

4. Additional Controller (F&A) Internal Audit Organisation (Revenue) Fiance Deptt.

Punjab. SCO No. 3029-30, Sector 22-D, Chd.

Chandigarh, Dated the 9.4.2002

Subject : Affixing of Notarial Stamps by the Notary Public at the time of attestation of documents

Sir,

I am directed to refer to the subject noted above an say that it has been brought to notice
of the State Govt. that at the time of attesting the documents, the Notary Public are not affixing
Notarial Stamps (Adhesive) on the relevant documents.

Your attention in this connection is invited to entry No. 42 of Schedule 1-A of the Indian
Stamp Act, 1899 and provisions of Punjab Stamp Rules, 1934 which are reproduced below:-

Schedule I-Aof Indian Stamp Act 1899

I. Description of Instrument Proper Stamp Duty

42 Notarial Act that is to say, any instrument, Fifteen rupees

endorsement note, attestation certificate or
entry not being a protest (No. 50) made or
signed by a Notary Public in the execution of
the duties of his office, or any other person
lawfully acting a Notary Public.

180
 Punjab Stamp Rules, 1934

II. 100. The following table shows the kinds of stamps used on the instruments chargeable
with duty under the stamp Act.

Description of Instrument Kind of Stamp Reference of sections

to be used of the Act or the Indian
Stamp Rules, 1925
42. Notariat Act Adhesive foreign Section 11(d)
stamp bearing and Rules 17(d)
the word "Notarial".

2. It would be observed that Notarial Adhesive Stamps are required to be affixed at the time of
attestation in comliance with the above provisions of the Act ibid.

3. I am further to say that whereas on one hand non-affixing of notarial stamps at the time of
attestation of document is violation of provisions of the Punjab Stamp Rules, 1934 as well as Indian
Stamp Act, 1899 on the other hand it causes revenue loss to the State. In this context, it is requested
that these provisions may please be brought to the notice of all the concerned Notaries Public as
well as the officers/officials before whom these are presented for strict compliance. Non-compliance
with provision of the Act must be strictly dealt with.

Yours faithfully

sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

181
DATE-BOUND

No. 24/36/2002-STII/1841

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

All the Collectors (Deputy Commissioners) in the State

Dated, Chandigarh the 18th April, 2002

Subject : Evasion of Stamp Duty - Checking thereof.

Sir,

I am to invite your attention to Section 27 of the Indian Stamp Act, 1899 which inter-alia lays
down that the consideration (if any) and all other facts and circumstances affecting the chareability
of any instruments with duty or the amount of the duty with which it is chargeable, shall be fully and
truly set forth therein. However, it has come to the notice of the Government that the instruments of
transfer of immovable property are being presented to the Registering Officers by incorporating
wrong facts about the quality of the land by the unscrupuloous elements with a view to under-value
the instrument. For instance, 'Chahi/Nehri land' is shown as 'Barani' or 'Banjar'. As the registration
fee and stamp duty is charged on the market value of any property which is subject of any instrument
on which the duty is chargeable on market value as set forth in such instruments, the under-
valuation is made with apparent intention to defraud and deprive the Government of the stamp duty
under the Act ibid. Sometime, the officials of the Department of Revenue and Rehabilitation also
collude with them and, thereby, frustrate the provisions of the Act in charging the due stamp duty.
THis mal practice is also ignored and / or over-looked by the revenue officials and the mutation is
entered/sanctioned on the basis of false information contained in the relevant instruments though
they do not conform to the entries in the revenue record and the mischievous element succeeds in
its design to escape the dettection of evation of stamp duty at that stage also.

2. It would be observed that on the one hand provisions of the Indian Stamp Act, 1899 are
being frustrated by the unscrupulous elements in collusion with the officials of the Department of
Revenue and Rehabilitation on the other hand it causes a huge revenue loss to the State Government
on account of evasion of registration fee and stamp duty due to under valuation of the property. In
order to chekc these mal-practices, it has been decided that a detailed survey be carried out of all
the sale deeds relating to the transactions of immovable property especially those relating to Barani,
Banjar or other inferior quality of land registered during the last three years in your district. The

182
cases of under valuation detected as a result of such an exercise be processed for recovery of
deficient amount of registration fee and stamp duty in accordance with the procedure laid down in
Section 47-A of the Indian Stamp Act, 1899. Necessary steps may be taken quickly and the survey
be completed by 5th May, 2002 positively and report submitted to Government. Action must be
initiated against the defaulting officials for registering sale deeds in such and other fraudulent
ways.

3. It may also be mentioned that penalty for omission to comply with the provisions of Section
27 of the Indian Stamp Act has been prescribed under Section 64 of the Act ibid. Appropriate action
may also be taken to firmly deal with those persons who are found violating these provisions.

4. Its receipt may please be acknowledged.

Yours faithfully

sd/-
Under Secretary Revenue

Endst. No. 24/36/2002-ST.I1/1842 Chandigarh, dated the 18-4-2002

A copy is forwarded to all the Commissioners of Divisions for information and necessary action.
sd/-
Under Secretary Revenue

Endst. No. 24/36/2002-ST.I1/1843 Chandigarh, dated the 18-4-2002

A copy is forwarded to all the Inspector General of Registration, Punjab for information and necessary
action.
sd/-
Under Secretary Revenue

183
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

No. 24/42/2002-ST-I1/2129
To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 16.5.2002

Subject : Recovery of deficient amount of Stamp Duty and Registration Fee pointed out by the
Accountant General Punjab and other related Organisations.

Sir,
I am directed to refer to the subject noted above and to say that it has been noticed by the
Govt. taht whenever deficiency in the Stamp Duty is pointed out by the office of Accountant General,
Punjab in respect of any instrument which is subject to levy of Stamp Duty, the Registering Officer/
Revenue Officer concerned stright-way issues notice to the party liable to pay the Stamp Duty
without following the prescribed procedure liad down under Sectin 47-A of the Indian Stamp Act.
Similarly, in some cases recovdry of alleged deficient Stamp Duty is got declared as arrears of
land revenue without obtaining the order of Collector as required under Section 47-A of the Indian
Stamp Act. On account of proper procedure having not been followed, the notice issued by the
Registering Officers/Revenue Officers and also the order of recovery of deficient Stamp Duty as
arrears does not stand the scruitiny of the appellate Court. As a result of this, Govt. is deprived of
the recoverable Stamp Duty on one hand and on the other hand audit objections remain unsettled
and are included in the reports of CAG/PAC. It would also be observed that the departure from the
legal procedure affords an undue advantage to the party liable to pay deficient Stamp Duty who
gets away without payment of deficient amount besides causing financial loss to the State.
2. It is, therefore, directed that proper procedure as laid down under Section 47-A of the Indian
Stamp Act must be followed meticulously and the proceedings be got initiated invariably before the
Collector of the competent jurisdiction wherever deficiencies of the Stamp Duty is pointed out,
responsibility be fixed and further action taken against the defaulting officials.
3. Further in many cases the appeals before the appellate Courts are not properly defended
by the officials of the Revenue Department and Law Officers are not properly briefed about the
facts and circunstances of the case. Even the amendments in the Indian Stamp Act made by the
State of Punjab are not brought to the notice of the Civil Courts due to which the Govt. has to file
Writ Petitions in the Hon'ble High Court of Punjab and Haryana. You, therefore, also requested to
take remedial measures in this regard.
Yours faithfully
Sd/-
Under Secretary to Govt., Punjab,
Revenue Department.
184
Endst. No. 24/42/2002-ST.11/2130 Chandigarh, dated the 16-5-2002

A copy is forwarded to the following :-

1. All the Commissioners of Divisions

2. Inspector General of Registration, Punjab,
Kapurthala Road, Jalandhar

for information and necessary action.

sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

A copy is forwarded to all the Superintendent T.L.S.B. Branch for information and necessary
action.
sd/-
Under Secretary to Govt., Punjab,
Revenue Department.

To

The Superintendent
T.L.S.B. Branch

I.D. No. 24/42/2002-ST.I1/2131 Chandigarh, dated the 16-5-2002

185
 No. 21/13/2002-ST-111/2532

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1.All the Deputy Commissioners in the State

2. All the Commissioners of Divisions, in the State
Dated the 17.6.2002
Subject : Shortage of Stamps / Stamp papers remedial measures to be taken

Sir,

I am directed to refer to the subject noted above and to say that it has been observed by the
Govt. that in the event of non-availability of Stamp papers/Stamps including the Court Fees Stamps
the alternatives as prescribed from time to time by the Government are not being acted upon to
meet the exigencies. Consequently, the public at large is put to great inconvenience. With a view to
obviat the rresultant hardship the alternatives as required to be resorted to are enumerated as
under for the sake fof administrative convenience :-

Non-availability of Alternative Relevant instructions/rules

/Notification
(1) (2) (3)
Non-judicial Stamp Papers. (i) Treasuries are authori- Instructions dated 19th May,
zed to receive cash from 1995 and the 24th January,
the users and issue certifi- 1997 (Copy each atAnnexure I
cate under Section 42 of & II).
Indian Stamp Act, 1899
whenever there is shortage
of Stamp papers of small
denomination upto Rs. 50/-.

(ii)As per provisions in the Notification No. GSR/18/C.A. 2/

Punjab Stamp Rules, 1899/S.10/97, Dated the 2nd
Special Achesive Stamps April, 1997 (Copy atAnnexure
of small denomination upto III)
Rs. 50/-.

Court Fees Stamps Section 25 of the Court Notification No. 9 Let/79, dated
Fees Act provides that the 15th May, 1979 (Copy at
where the Treasury Officer AnnexureIV)
declares that Court Fee
Stamps of denomination
186
 or denominations may be
paid by depositing an
equivalent amount in cash
in that treasury or Sub
Treasury.

3. It is requested that the matter may be appropriately taken up and sorted cut with the District
Treasury/Officers in accordance with the aforementioned provisions at your level.

4. Action taken in the matter may be please be intimated to State Government immediately.

5. Its receipt may please be acknowledged.

Yours faithfully
sd/-
Under Secretary Revenue(S)

187
MOST IMMEDIATE

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 21/17/2002-ST-I11/3491

To

All the Collectors (D.Cs.)

in the State of Punjab

Chandigarh, Dated the 20.8.02

Subject : Sale of fake stamps/stamp papers - preventive steps therefore.

Sir,
I am directed to refer to Punjab Government Endst. No. 21/7/2002-ST-111/3273, dated 30th
July, 2002 on the subject noted above and to say that there have been news of a very big racket of
printing, distribution and sale of fake stamp papers in the various parts of the country. With a view
to obviate the possibility of such stamps/stamp papers finding their way to the Punjab State it has
been decided that:-

(i) The Collector may get the source of purchase of stamps by the Insurance
Companies/Corporations/Banks verified and further satisfy himself that the quantum of
the stamps purchased by the concerned stamp vendors matches the number of the stamps
issued by them. Similar exercise should be undertaken regarding the purchase and sale of
stamp papers by the stamp vendors and satisfy that the stock really matches the purchase
made by them from the Treasury. He should send a certificate within one month under his
own signatures to the State Government to this effect.

ii) Periodic/surprise checks should be made in addition to regular checks regarding

the stocks of stamps/stamp papers with the stamp vendors at least once in two months
and complete report sent to Government regularly.

2. It may also be ensured that the stamp papers issued by the stamp vendor bear the stamp
of the concerned stamp vendor along with dated signatures, licence number and date of
validity of licence on the back of each of the stamp paper.

Yours faithfully,
sd/-
Under Secretary Revenue (M)

Endst. No. 21/17/02-ST-III/3492 Chandiarh, dated the 20.8.2002

A copy is forwarded to the Divisional Commissioner in the State for information and necessary
action.
sd/-
Under Secretary Revenue (M)

188
MOST IMMEDIATE
OUT TODAY
PERSONALATTENTION
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1.All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.
3.All the Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
4.All the Sub-Registrars in the State ;
5.All the Joint Sub Registrars in the State.
Memo No. 13/4/2000-ST-II/3572
Chandigarh, dated the 2.9.2002

Subject : The Punjab Stamp (dealing of under-valued instruments) (First Amendment), Rules, 2002

A copy of the Punjab Stamp (dealing of under-valued instruments) (First Amendment),

Rules, 2002 published in Punjab Government Gazette (Extra-ordinary) dated the 23rd August, 2002
is sent herewith for immediate necessary action. It may please be ensured that these rules are
implementated in letter and spirit at once.

2. Receipt of this communication may please be acknowledged.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue.

A copy is forwarded to the Under Secretary to Govt. of Punjab, Department of Finance w.r.to
his I.D. No. 12/6/2000-2.FE V1/3163, dated 18.12.2000 alongwith a copy of the Punjab Stamp (dealing
of under-valued instruments) (First Amendment), Rules, 2002 published in Punjab Government
Gazette (Extra-ordinary) dated the 23rd August, 2002 for information and necessary action.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue.

To

The Under Secretary to Govt., Punjab

Department of Finance
(RE. 6 Branch).

189
I.D. No. 13/4/2000-ST-II/3573 Chandiarh, dated the 2.9.2002
Endst. No. 13/4/2000-ST-II/3574 Chandiarh, dated the 2.9.2002
A copy is forwarded alongwith a copy of the Punjab Stamp (dealing of under-valued
instruments) (First Amendment), Rules, 2002 published in Punjab Government Gazette (Extra-
ordinary) dated the 23rd August, 2002 for information to the :-

1.PS / SMRR
2. PS / F.C.R.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue.

Endst. No. 13/4/2000-ST-II/3575 Chandiarh, dated the 2.9.2002

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh alongwith a copy
of the Punjab Stamp (dealing of under-valued instruments) (First Amendment), Rules, 2002 published
in Punjab Government Gazette (Extra-ordinary) dated the 23rd August, 2002 for information.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue..

190
 PUNJAB GOVT. GAZ. (EXTRA.)AUG 23, 2002
(BHDR. 1, 1924 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION/

Notification

The 23rd August, 2002

No. G.S.R. 30/C.A.2/1899/Ss. 47-A and 75/Amd.(2)/2002 -- In exercise of the powers

conferres by sections 47-A and 75 of the Indian Stamp Act, 1899 (Central Act. No. 2 of 1899), and
all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following
rules further to amend Punjab Stamp (dealing of under-valued Instruments) Rules, 1983, namely:-

RULES

1. These rules may be called the Punjab Stamp (dealing of under-valued

Instruments) (First Amendment) Rules, 2002.

2. In the Punjab Stamp (dealing of under-valued Instruments) Rules, 1983

(hereinafter referred to as the said rules), in rule 2, after clause (e), the following
clauses shall be added, namely:-

"(f) "commercial premises" means any premises wherein any

business, trade or profession is carried on for profit and includes
journalistic or printing establishment and premises in which
business of banking, insurance, stocks and shares, brokerage
or produce exchange is carried on or which is used as hotel,
restaurant, boarding or eating house, theatre, cinema or other
place of public entertainment or any other place which the
Government may, by notification in the Official Gazette, declare
to be a commercial establishement for the purpose of these rules;

(g) "industrial premises" means any premises being used for

industrial purposes ;

(h) "rural area" means the area falling out of urban limits ;

"urban area" means the area falling within the limits of a Municipal
Corporation/Municipal Committee/Nagar Panchyat/Municipal
Council."

191
 PUNJAB GOVT. GAZ. (EXTRA.)AUG 23, 2002
(BHDR. 1, 1924 SAKA)

3. In the said rules, for rule 3, the following rule shall be substituted, namely:- Section
47-A (1)
"3. Description of land/property to be included in the instruments. The
following description of agriculture land, non-agricultural land, gardens and
buildings, as the case may be, shall be inserted in the instrument of transfer
presented for registration, namely :-
1. In case of agricultural land, -
(a) Khasra Number/Khewat/Khatauni Number of latest Jamabandi
area and location,
(b) Kind of land (chahi, barani, banjar etc.)
(c) If under cultivation, whether sown once or more than once in a
year.
(d) Whether falling in urban or rural area.
(e) Minimum market price fixed by the Collector.

2. In case of non-agricultural land, -

(a) Khasra No./Khewat/Khatauni No. of latest Jamabandi/plot
Number area and location of land.,
(b) Whether falling in urban or rural area.
(c) Purpose for which the land is being used presently.
(d) Minimum market price fixed by the Collector.

3. In case of Gardens, -
(a) Khasra No./Khewat/Khatauni No. of latest Jamabandi/plot
Number area and location of land.,
(b) Number of trees, kind, size and age.
(c) Whether falling in urban or rural area.
(d) The amount of average income per year derived during the last
three years.
(e) Minimum market price fixed by the Collector.

4. In case of Buildings, -
(a) Name/Number of building, total area, construction area and open
area.
(b) Whether the building is used as Industrial/Commercial/
Residential premises.
(c) Number of storeys and area of each storey.
(d) Whether the constructions is of mud or cement, concrete or
R.C.C. and year of construction.

192
 PUNJAB GOVT. GAZ. (EXTRA.)AUG 23, 2002
(BHDR. 1, 1924 SAKA)

(e) Type of construction, concrete, pucca bricks or other material.

(f) Annual Rent, if given on rent.
(g) Amount of Annual House Tax, if assessed.
(h) Nature of Economic, Industrial, Development activity being run
in the building.
(i) Minimum market price fixed by the Collector.
The description of land/property shall also be stated in Form 1
(in duplicate) appended to these rules and it shall be attached to
the instrument presented for registration."

4. In the said rules, after rule 3, the following rule shall be inserted, namely:- Section 47-A
(1).
"3-A. Procedure to be adopted for fixation of minimum value of land/
property - The Collector of district shall in consultation with Committee
of experts consisting of officers of the Department of Public Works
(Building and Road), Department of Revenue and Rehabilitation, Punjab
Urban Development Authority, Department of Local Government,
Department of Rural Development and Panchayats Department of
Horticulture/Forest/Town Planning/Industries or any other department
as may be found desireable, fix the minimum market value of land/
properties, located in his district, locality wise and category-wise and
convey the same to the Registering Officer(s) for the purposes of levying
of stamp duty on instruments of transfer of any property. The value of
agricultural land will be fixed per acre/per bigha whereas for other lands/
properties, it will be fixed per Marla, per square yards/per square feet/
per square metre keeping in view the following factors :-

(a) In case of agriculture land:-

(i) Classification of land.
(ii) Source of irrigation.
(iii) Distance from raods, Bazars, Bus Stand, Railway Station,
Factories, Educational Institutions, Hospitals, Government
Offices and shopping complexes.
(iv) Situation of land like urban/rural.
(v) Number of crops per year sown.
(vi) Any other special feature having bearing on valuation.

(b) In case of non-agriculture land:-

(i) Distance from raods, Bazars, Bus Stand, Railway Station,
Factories, Educational Institutions, Hospitals, Government
Offices and shopping complexes.
193
 PUNJAB GOVT. GAZ. (EXTRA.)AUG 23, 2002
(BHDR. 1, 1924 SAKA)

(ii) Situation of land like urban/rural.

(iii) Purpose for which the land is being used presently.
(iv) Any other special feature having bearing on valuation.

(c) In case of Buildings, -

(i) Type of construction i.e. concrete, pucca bricks or other material.
(H) Year of construction.

(d) In case of Gardens, -

(i) Kind of land.
(H) Source of Irrigation.
(Hi) Cost of trees, according to their kind, value, size and age.
(iv) Income being derived out of the garden.
(v) Whether situated in urban or rural area.
(vi) Any other special features having bearing on the valuation.

Note : The list of factors given above is only indicative and not exhaustive.

The rates so fixed, will be revised by the Collector, once a year as far as
possible in the month of March and to be effective from first April of each year or
after one month of its fixation. Copies of rates so fixed/revised shall be made
available by the Collector to the Government, Inspector General of Registration,
Punjab, Commissioners of Divisions, Sub-Divisional Magistrates and the
Registering Officers concerned. The Registering Officers will display the rate
lists on the notice board for the information of general public. The value of land/
properties so fixed/revised shall be deemed to be the price, which it would have
fetched if sold in public auction."

5. In the said rules, in rule 4, in sub-rules (1), for the word and figures
"Form 1", the word, figure and letter "Form 1-A" shall be substituted.

6. In the said rules, FORM I shall be renumbered as FORM 1-A and before
FORM 1-A as so renumbered, the following FORM shall be inserted, namely :-

"FORM 1
(See rule 3)
(Strike out whichever is not applicable)

1. Office of the Registrar/Sub-Registrar/

Joint Sub-Registrar.

194
 PUNJAB GOVT. GAZ. (EXTRA.)AUG 23, 2002
(BHDR. 1, 1924 SAKA)

2. Name and address of the vendor

3. Name and address of the vendee

4. Situation of property (whether urban or rural

5. Name of the nearest road to property, its

width and approximate distance in
metres/kilometres.

6. Distance of property from Railway Station

Bus Stand, Public Office, Hospital,
Factories and Educational Institutions,
Give Distance in metres/kilometres of
any one, which is nearest to property.

7. Nature of Economic, Industrial,

Developmental Activity, in the sub-
territory, in which property is situated.

8. Any other special features having

bearing on the valuation.

9. Details of agreement executed for the

property under transfer, if any

10. Amount of consideration of property

under transfer, shown in the deed

11. Appropriate market value of the

property

Other information,-

(1) In case of agricultural land, -

(a) Khasra Number/Khewat/Khatauni Number of latest Jamabandi
area and location;
(b) Kind of land (Chahi, Barani, Banjar)
(c) if under cultivation, whether sown once or more in a year;
(d) Minimum market price fixed by the Collector.

(2) In case of non-agricultural land, -

(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi/
plot No. area and location of land;

195
 PUNJAB GOVT. GAZ. (EXTRA.)AUG 23, 2002
(BHDR. 1, 1924 SAKA)

(b) Purpose for which the land is being used presently;

(c) Minimum market price fixed by the Collector.

(3) In case of Gardens, -

(a) Khasra No./Khewat/Khatauni No. of latest Jamabandi, area and
location of land.,
(b) Number of trees, kind, size and age;
(c) The amount of average income per year derived during the last
three years;
(d) Minimum market price fixed by the Collector;

(4) In case of Buildings, -

(a) Name/Number of building, total area, constructed area and open
area;
(b) Whether the building is used as Industrial/Commercial/Residential
premises;
(c) Number of storeys and area of each storey;
(d) Whether the constructions is of mud or cement, concrete or
R.C.C. and year of construction;
(e) Type of construction, concrete, pucca bricks or other material;
(f) Annual rent, if given on rent;
(g) Amount of Annual House Tax, if assessed;
(h) Nature of Economic, Industrial, Developmental activity being run in
the building;
(i) Minimum market price fixed by the Collector;
Signature of Vendee Signature of Vender

Date Date

I/We do hereby solemnly affirm and declare that the information given
above is true to my information and belief.

Signature of Vendee Signature of Vender

Date Date

7. In the said rules, for the words "District Judge" wherever occurring, Section 47-A
the word "Commissioner" shall be substituted. (1) (4)

BHAGAT SINGH
Financial Commissioner, Revenue
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

196
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)
To

1. All the Sub-Registrars

in the State of Punjab
2. All the Joint Sub-Registrars,
in the State

Memo No. 24/16/96-ST-II/4011

Chandigarh, Dated the 9-9-2002

Subject : Report of the Second Punjab Finance Commission for Panchayats and Municipalities-
Implementation thereof.

Government has accepted the recommendations of the 2nd Punjab Finance Commission
relating to the sharing of 4% of the net proceeds of the State Taxes with the Panchayati Raj Institutions
and Municipalities for the year 2002-03 to 2005-06. In order to implement this decision, instructions
contained in Govt. Memo No. 24/16/96-ST-11/7585, dated 23.12.1996 are modified to the extent that
now the sharing of net proceeds of the Stamp Duty will be 4% instead of 20%. You are, therefore,
requested to put Rubber Stamps of Urban Areas or Rural Areas on each of the deeds registered by
you for making distinction of Urban Areas and Rural Areas. Further, necessary addition may also
be made in the day to day proforma being maintained for showing particulars of the rural areas and
urban areas alongwith proceeds. I.G.R. Punjab will circulate specimen of proformas in this regrd to
all the Registering Authorities for having information relating to proceeds of Urban Area and Rural
Area. You are requested to supply information at the end of each week to the respective D.C. in
proforma No. 1 and II. The Organisations of Rural Development and Panchayat Department and
Municipal Committee/Municipal Corporation at District Level will collect inforamtion from the office
of concerned Deputy Commissioners for claiming share of proceeds of stamp duty from the State
Level competent authority through their Administrative Department.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue
Endst. No. 24/16/96-ST-I1/40125 Chandigarh, dated the 9.9.2002
A copy is forwarded to the Inspector General of Registration Punjab, Kapurthala Road,
Jalandhar. It is requested that necessary addition in the day to day proforma in which information
relating to documents/deeds registered being prepared may be made and circulated to all the Sub-
Registrars/Joint Sub-Registrars for necessary action.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue
197
Endst. No. 24/16/96-ST-11/4013 Chandigarh, dated the 9.9.2002

A copy is forwarded to Commissioners of Divisions in the State/Deputy Commissioners in the

state for information and necessary action.
sd/-
Under Secretary to Govt., Punjab,
Department of Revenue

A copy is forwarded to the :-

1. Principal Secretary to Govt., Punjab

Department of Local Government
2. Secretary to Govt. of Punjab
Department of Rural Development and Panchayats.
3. Secretary to Govt. of Punjab
Department of Planning
4. Secretary Expenditure,
Finance Department Punjab
Directorate of Financial Resources and
Economic Intelligence wit. I.D. No. 12/147-DFRE I FD/2002/964-973,
dated 26.7.2002
5. Superintendent, Taccavi Loan and Stamp Budget.
6. Superintendent, Revenue Coordination Section.
sd/-
Under Secretary to Govt., Punjab,
Department of Revenue

To
1. Principal Secretary to Govt. of Punjab
Department of Local Government
2. Secretary to Govt. of Punjab
Department of Rural Development and Panchayats.
3. Secretary to Govt. of Punjab
Department of Planning
4. Secretary Expenditure,
Finance Department Punjab
Directorate of Financial Resources and
Economic Intelligence
5. Superintendent, Taccavi Loan and Stamp Budget.
6. Superintendent, Revenue Coordination Section.

198
I.D. No. 24/16/96-ST-11/4014 Chandigarh, dated the 9.9.2002
INFORMATION/DATA RELATING TO PROCEEDS OF STAMP DUTY OF URBAN AREA FOR
THE WEEK ENDING

PROFORMA NO. 1

Sr. No. Name of Municipal Stamp duty collected

Committee/Corporation (excluding registration
fees on account of ;

Deeds registered in
respect of immoveable
property i.e. sale deeds,
gifts deeds, mortgage
deeds etc.

1 2 3

INFORMATION/DATA RELATING TO PROCEEDS OF STAMP DUTY OF RURAL AREA FOR

THE WEEK ENDING

PROFORMA NO. 2

Sr. No. Name of village/ Stamp duty collected

Panchayats. (excluding registration
fees on account of ;

Deeds registered in
respect of immoveable
property i.e. sale deeds,
gifts deeds, mortgage
deeds etc.

1 2 3

Note : Consolidated rules notified on 3rd June, 2003 at page

199
 No. 24/96/2001-ST-II/4593

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Collectors (Deputy Commissioners) in the State of Punjab

Chandigarh, dated the 22nd October, 2002

Subject : Levy of Stamp Duty on instrument (s) of transfer/conveyance deed executed by the
Punjab Urban Development Authority in favour of the allottees.

Sir,

I am directed to refer to the subject noted above and to say that Section 47-A (1) of the
Indian Stamp Act, 1899, as amended vide Notification No. 24. Leg./2001, dated 21-12-2001 inter-
alia, lays down that if the market value of any property which is the subject of any instrument on
which duty is chargeable on market value as set forth in such instrument, is less than even the
minimum value as determined in accordance with the rules made under this Act, the Registering
Officer appointed under the Registration Act, 1908 shall, after registering the instrument, refer the
same to the Collector for determination of the market value of such property and the proper duty
payable thereon.

2. The Registering Officers have generally been complying with the provisions aforesaid while
levying stamp duty on the instruments relating to the transactions of immovable property presented
for registration by the public at large. However, it has come to the notice of the State Government
that the same criteria is not being followed while registering the instruments executed by the Punjab
Urban Development Authority in favour of the allottees. In such cases, the price fixed by the PUDA
at the time of original allotment of the property in question is being taken into consideration for the
purpose of levying of stamp duty. This practice evidently is not in conformity with the aforesaid
provisions of Section 47-A (1) of the Act ibid. Moreover, the price of the land/property as fixed by the
PUDA at the time of the original allotment does not necessarily represent the actual market value
prevailing at the time of registration of the conveyance deed. The action of Registering Officers to
levy stamp duty on the basis of price fixed by the PUDA many years back at the time of original
allotment also results into avoidable revenue loss to the State Exhequer.

3. It is, therefore, directed that the practice being followed by the Registering Officers to levy
stamp duty on the basis of price of land/property fixed by the Punjab Urban Development Authority
at the time of original allotment be discontinued where it does not match market value at the time of

200
registration of the relevant instruments and compliance of the above said statutory provisions be
ensured in letter and spirit. Strict action may be taken agianst the Officers found to be not complying
with the above said provisions.

4. The receipt of this letter may also be acknowledged.

Yours faithfully,

sd/-
Under Secretary Revenue.

I.D. No. 24/96/2001-ST-11/4594 Chandigarh, dated the 22.10.2002

A copy is forwarded to the following for information and necessary action.

1.All the Commissioners of Divisions ;

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3.All the Sub-Divisional Magistrates in the State of Punjab
4.All the Sub-Registrars and Joint Sub-Registrars in the State of Punjab.

sd/-
Under Secretary Revenue.

201
MOST IMMEDIATE
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

No. 21/26/2002-ST-I11/5337
To

1. All the Collectors (Deputy Commissioners) in the State of Punjab

Chandigarh, dated the 5-12-02

Subject : Display of board by the Stamp Vendors regarding availability of stock of stamps and
stamp papers

Sir,

I am directed to refer to the subject noted above and to say that vide this Department Memo
No. 23/12/Stamp-II-80/16389, dated 10.11.1980 (copy enclosed), you were requested to ensure
that Stamp Vendors should display on board the details of the availability of stock of different
denominations of stamps and stamp papers. But is has come to the notice of the Government that
the insructions issued vide letter referred to above are not being complied with strictly by the Stamp
Vendors. The matter has been viewed seriously by the Government. You are, again requested to
ensure meticulous compliance of the order of the Government referred to above by the Stamp
Vendors in your District. In case of any non-compliance strict action should be taken against them.

2. Its receipt may please be acknowledged.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue (D)

Endst. No. 21/26/2002-ST-I11/ Chandigarh, dated the

A copy is forwarded to all the Commissioners of Divisions for information and necessary action.

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue (D)

202
 No. 24/35/2003-ST-11-/731

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

All the Collectors (D.Cs.) in the State

Chandigarh, Dated the 19.2.2003

Subject : Fixation of minimum market value of land/property located in the varius districts under
the Punjab Stamp (dealing of under-valued instruments) Rules, 1983.

Sir,

I am directed to refer to the subject noted above and to say that it has been brought to the
notice of the Government that minimum market value of the immovable property fixed for the
purposes of levying of registration fee/stamp duty has been fixed at a very high level especially in
the Kandi Areas.

2. It is requested that this matter may kindly be looked into and necessary action taken
immediately under the Punjab Stamp (dealing of under-valued instruments) Rules, 1983. to review
the rates wherever they are found on the higher side so that revised rates become effective from
1st April, 2003.

3. Its receipts may please be acknowledged.

Yours faithfully,

sd/-
Under Secretary Revenue.

Endst. No. 24/35/2003-ST-I1/732 Chandigarh, dated the 19.2.2003

A copy is forwarded to the Divisional Commissioners for information and necessary action.

sd/-
Under Secretary Revenue.

203
 No. 24/42/2002-ST-11-/843

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 26.2.2003

Subject : Procedure to be adopted at the time of conducting enquiry to determine the market value
of a property and proper duty payable thereon.

Sir,

I am directed to refer to the subject noted above and to state that it has been noticed by the
State Government that some of the orders of the Collectors made under Section 47-A of the Indian
Stamp Act, 1899, do not stand the scrutiny of the Appellate Authority as the enquiry contemplated
under Section 47-A (ii) to determine the market value of the property in question and proper duty
payable thereon is not conducted properly. It is, therefore, requested that the enquiry 47-A (ii) of the
Act ibid be conducted in such a manner that it is objective, sound evidence is brought on record
and the reasons clearly recorded in the order so that absence of appropriate evidence and/or
reasons weighing with the Collector for making a particular order does not become a ground for
setting aside that order.

2. Its receipts may please be acknowledged.

Yours faithfully

sd/-
Under Secretary to Govt., Punjab,
Department of Revenue & Rehabilitation

204
Bhagat Singh, IAS
FINANCIAL COMMISSIONER, PUNJAB
E.MaiI No. punjabmail.gov.in
D.O. No. 24/35/2003-ST-I1/837

Chandigarh, dated the 26.2.03

Subject : Fixation of minimum market value of land property in terms of rule 3-A of the Punjab
Stamp (dealing of under-valued instruments) Rules, 1983.

My dear
Please refer to Punjab Govt. Memo No. 13/4/2000-ST-11/663, dated 14.2.2003 and letter
No. 24/35/2003-ST-I1/731, dated 19.2.2003, on the subject noted above.

2. As you are aware, after the issuance of notification No. G.S.R. 30/C.A.2/1899/Ss.47-A and 75/
Amd.(2) 2002, dated 23rd August, 2002, it has become a statutory requirement to fix the minimum
market value of land/properties located in all the districts of the State. Though the Deputy Commissioners
were advised time and again to take action to fix minimum market values as aforesaid, it was noticed in
some cases that appropriate action was not taken inspite of demi official reminders and even after
holding a meeing of the District Revenue Officers. To fill up the vacuum a meeting of Addl. Deputy
Commissioners had to be hald by me on 11.2.2003 and even, thereafter the situation leaves much to
be desired in some of the districts. In the circumstances, lam to impress upon you that the requirement
of consultation of the Committee of experts, as noted in the rule ibid. be completed by the stipulated
time so that the revised minimum market value of the land/properties becomes effective from the 1st
April 2003. The Government will be constrained to view it to be serious laxity in performance of a
statutory duty if action is not completed in time.

3. The perusal of Rule 3-A would also make it clear that the departments specified therein are
required to be consulted further there is a provision for consultation with other department(s) as
may be found desirable in fixing the minimum market value of the land/properties. In this background,
it has been decided by the Govt. that Minister-in Charge of the Distt. Planning Board would also be
shown these rates informally. Therefore, you are requested to take appropriate steps in this regard
without any delay, so that the revised rates which are to become effective with effect from 1.4.2003
are notified after such consultation.

4. I may pleased be informed of the action taken in this regard immediately.

With best wishes,

Yours sincerely

(Bhagat Singh)

All the Deputy Commissioners

in the State

205
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Tip: 24/41/2002-4Rt2/855 311344, n 27 rd-1-d1, 2003

206
MOST IMMEDIATE FAX
DATE BOUND
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

1. All the Collectors (Deputy Commissioners) in the State

Memo No. 13/11/79-ST-11/991

Chandigarh, Dated the 6.3.2003

Subject : Regarding revision of rate of discount to be paid to the Licensed Stamp Vendors for the
sale of stamps and stamp papers

A copy of the notification No. G.S.R./C.A. 2/1899/S.74/Amd.(5)/2003-dated 6th March, 2003

regarding revision of rate of discount to be paid to the Licensed Stamp Vendors for the sale of
stamps and stamp papers is enclosed for information and necessary action.

2. It is requested that the contents of the Notification be brought to the notice of all concerned
for strict compliance from today positively. Copies of the printed notification will also be supplied
shortly.

sd/-
Superintendent
for Under Secreatry Revenue

MOST IMMEDIATE
DATE BOUND
A copy with a copy of notification dated 6.3.2003 is forwarded to the Special
Secretary-Cum-Director, Finance Department (T&A) Punjab for information and necessary action.

2. He is requested that the contents of the Notification be brought to notice of all District
Treasury Officers/Treasury Officers/Assistant Treasury Officers in the State for strict compliance
from today positively.

sd/-
Superintendent
for Under Secreatry Revenue

207
IMMEDIATE GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State,

2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab, Chandiarh;
4. All the Deputy Commissioners in the State ;
5. All the District Treasury Officers in the State ;
6. All the Sub-Registrars in the State ;
7. All the Joint Sub Registrars in the State.

Memo No. 13/11/79-ST-I1/1412

Chandigarh, dated the 1.4.2003

Subject : Regarding revision of rate of discount to be paid to the Licensed Stamp Vendors
for the sale of stamps and stamp papers

In continuation of this Deptt. Memo No. 13/11/79-ST-II/991-93, dated 6.3.2003, printed copy
of the notification no. G.S.R. 11/C.A.2/1899/S.74/Amd.(5)/2003, dated 6th March, 2003 is also
enclosed for further necessary action.

2. Please acknowledge its receipt.

Sd/-
Superintendent

208
To

The Special Secretary-Cum-Director,

Finance Department (T&A Branch)

I.D. No. 13/11/79-ST-11/992 Chandigarh, dated the 6.3.2003

Endst. No. 13/11/79-ST-I1/993 Chandigarh, dated the 6.3.2003

A copy with a copy of notification dated 6.3.2003 is forwarded to all the Distt. Treasury
Officers in the State for strict compliance of the notification from today positively.
sd/-
Superintendent
for Under Secreatry to Govt. of Punjab
Department of Revenue
Endst. No. 13/11/79-ST-I1/1009 Chandigarh, dated the 6.3.2003

A copy is forwarded to all the Divisional Commissioners in the State of Punjab alongwith a
copy of Notification No. G.S.R./C.A.2/1899/S.74/Amd.(s)/2003, dated 6th March 2003 for information
and necessary action.
sd/-
Superintendent
for Under Secreatry to Govt. of Punjab
Department of Revenue
Endst. No. 13/11/79-ST-II/1010 Chandigarh, dated the 6.3.2003
A copy is forwarded to the Inspector General of Registration, Kapurthala Road, Jalandhar,
alongwith a copy of Notification No. G.S.R./C.A.2/1899/S.74/Amd.(s)/2003, dated 6th March 2003
for information and necessary action.
sd/-
Superintendent
for Under Secreatry to Govt. of Punjab
Department of Revenue
Endst. No. 13/11/79-ST-II/1011 Chandigarh, dated the 6.3.2003

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh, alongwith a

copy of Notification No. G.S.R./C.A.2/1899/S.74/Amd.(s)/2003, dated 6th March 2003 for information
and necessary action.
sd/-
Superintendent
for Under Secreatry to Govt. of Punjab
Department of Revenue

209
 A copy is forwarded to the Under Secretary Finance (G), Govt. of Punjab, w.r.t. his I.D.NO.
12/5/2001-2-FE6/2145, dated 24.9.02, alongwith a copy of Notification No. G.S.R./C.A.2/1899/S.74/
Amd.(s)/2003, dated 6th March 2003 for information.
sd/-
Superintendent
for Under Secreatry to Govt. of Punjab
Department of Revenue

To

Under Secretary Finance (G),

Govt. of Punjab

I.D. No. 13/11/79-ST-11/1012 Chandigarh, dated the 6.3.2003

A copy is forwarded to the Under Secretary Coordination Deptt. of General Administration,

w.r.t. his 1.D.NO. 1/14/2003-1-Cabinet/670, dated 5.2.2003, alongwith a copy of Notification No.
G.S.R./C.A.2/1899/S.74/Amd.(s)/2003, dated 6th March 2003 for information.
sd/-
Superintendent
for Under Secreatry to Govt. of PUnjab
Department of Revenue

To

To
The Under Secretary Coordination
Deptt. of General Administration
(Cabinet Affairs Branch).

No. 13/11/79-ST-11/1013 Chandigarh, dated the 6.3.2003

210
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 6th March, 2003

No. G.S.R. /C.A.2/1899/5.74/Amd.(5)/2003-- In exercise of the powers conferred by section

74 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling him in
this behalf the Governor of Punjab is pleased to make the following rules further to amend the
Punjab Stamp Rules, 1934, published with Punjab Government Notification No. 998-E&S, dated
the 14th, February, 1934 namely:-

RULES

1. (1) These rules may be called the Punjab Stamp (First Amendment) Rules, 2003.

(2) They shall come into force on and with effect from the date of their publication in the
official Gazette.

2. In the Punjab Stamp Rules, 1934 in rule 34, in sub-rule (iii) for the existing Schedule, the
following Schedule shall be substituted, namely:-

"SCHEDULE

(a) Vendors holding ordinary licences to sell stamps.

Description of Stamps Rate of Discount (in rupees)

Foreign Bill, Share Transfer, Notarial and
Insurance Stamps
Two percent"
Hundi Stamps, Impressed Stamps Papers and
Special Adhesive Stamps

BHAGAT SINGH,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

211
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND RAHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State,

2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

3. Director, Treasury and Accounts, Punjab, Chandiarh;

4. All the Deputy Commissioners in the State ;

5. All the Sub-Registrars in the State ;

6. All the Joint Sub Registrars in the State.

Memo No. 13/2/2000-ST-11/2195

Chandigarh, dated the 6.6.2003

Subject : Payment of Commission to the Department of Posts on account of service

rendered for the sale of revenue stamps.

A copy of Notification No. G.S.R. 25/C.A.2/1899/S.74/Amd.(5) 2003, dated 30.5.2003 on

the subject noted above is sent herewith for information and necessary action.

2. Please acknowledge its receipt.

Sd/-
Superintendent
For Under Secretary to Government of Punjab.
Department of Revenue & Rehabilitation

Endst. No. 13/2/2000-ST-II/2196 Chandigarh, dated the 6.6.2003

A copy is forwarded to the Postmaser General Punjab and Chandigarh, Sandesh Bhawan
Sector 17, E Chandigarh with reference to his D.O. No. Tech. 44-195 II dated 20.2.2002 alongwith
a copy of Notification No. G.S.R./C.A.2/1899/S.74/Amd.(5)/2003, dated 30.5.2003 for information
and necessary action.
Sd/-
Superintendent
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

212
 A copy is forwarded to the Under Secretary Coordination Deptt. of General Administration,
w.r.t. his I.D.NO. 1/88/2003-Cabinet/3091, dated 26.5.2003, alongwith a copy of Notification No.
G.S.R./C.A.2/1899/S.74/Amd.(5)/2003, dated 30.5.2003 for information.

Sd/-
Superintendent
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

To
Under Secretary Coordination
Deptt. of General Administration
(Cabinet Affairs Branch).

I.D. No. 13/2/2000-ST-II/2197 Chandigarh, dated the 6.6.2003

A copy is forwarded to the Superintendent Department of Finance (F.E.VI Branch) alongwith

a copy of Notification No. G.S.R.25/C.A.2/1899/S.74/Amd.(5 )/2003, dated 30.5.2003 for information.

Sd/-
Superintendent
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

To
Superintendent
Department of Finance
(F.E.VI Branch)

I.D. No. 13/2/2000-ST-II/2198 Chandigarh, dated the 6.6.2003

A copy is forwarded to the Superintendent Taccavi Loan and Stamp Budget Branch alongwith
a copy of Notification No. G.S.R.25/C.A.2/1899/S.74/Amd.(5)/2003, dated 30.5.2003 for information
and necessary action.

Sd/-
Superintendent
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

213
To
Superintendent
Taccavi Loan and Stamp Budget Branch

I.D. No. 13/2/2000-ST-II/2199 Chandigarh, dated the 6.6.2003

Endst. No. 13/2/2000-ST-II/2200 Chandigarh, dated the 6.6.2003

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh, alongwith a

copy of Notification No. G.S.R.25/C.A.2/1899/S.74/Amd.(5)/2003, dated 30.5.2003 for information
and necessary action.

Sd/-
Superintendent
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

214
 PUNJAB GOVT. GAZ. (EXTRA.) MAY 30, 2003
(JYST 9, 1925 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Notification
The 30th May, 2003

No. G.S.R. 25/C.A.2/1899/S.74/Amd.(5)/2003 -- In exercise of the powers conferred by

section 74 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling
him in this behalf the Governor of Punjab is pleased to make the following rules further to amend
the Punjab Stamp Rules, 1934, published vide Punjab Government Notification No. 998-E&S,
dated the 14th, February, 1934 namely:-

RULES

1. (1) These rules may be called the Punjab Stamp (Second Amendment) Rules, 2003.
(2) They shall come into force on and with effect from the date of their publication in the
official Gazette.
2. In the Punjab Stamp Rules, 1934 in rule 34, in sub-rule (Hi), after the schedule captioned as
"(a) Vendors holding Ordinary licences to sell stamps;" the following shall be insered,
namely:-
"(aa) "The Department of Posts, Government of India" shall be allowed a discount at
the rate of 10% on the sale of proceeds accruing from Revenue Stamps."

Bhagat Singh,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

Note : Held in abeyance, vide Memo No. 13/2/2000 ST-II/6500 Dated 16.9.2003 at page 234-35
Further revised vide notifcation dated 11.3.2004 at page 247.

215
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 5, 2003
(JYST. 15, 1925 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Notification
The 3rd June, 2003

No. G.S.R. 85/C.A.2/1899/Ss. 47-A and 75/2003 -- The following rules, as amended up to
the 23rd August, 2002, are republished below for general information :-

THE PUNJAB STAMP (DEALING OF UNDER VALUED INSTRUMENTS)

RULES, 1983

1. Short title. - These rules may be called the Punjab stamp (Dealing of Under Valued
Instruments) Rules, 1983.

2. Definition - In these rules, unless the context otherwise requires :-

(a) "Act" means the Indian Stamp Act, 1899 (Central Act. No. 2 of 1899).

(b) "authorised agent" means a person duly authorised by written authority under the
hand of his principal to act on his behalf ;

(c) "Form" means a Form appended to these rules ;

(d) "Registering Officer" means the Registering Officer appointed under the Registration
Act, 1908 (Central Act 16 of 1908); and

(e) "Section" means a section of the Act ;

(f) "commercial premises" means any premises wherein any business, trade or
profession is carried on for profit and includes journalistic or printing establishment
and premises in which business of banking, insurance, stocks and shares, brokerage
or produce exchange is carried on or which is used as hotel, restaurant, boarding or
eating house, theatre, cinema or other place of public entertainment or any other
place which the Government may, by notification in the Official Gazette, declare to be
a commercial establishement for the purpose of these rules ;

(g) "industrial premises" means any premises being used for industrial purposes ;

(h) "rural area" means the area falling out of urban limits ;

216
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 5, 2003
(JYST. 15, 1925 SAKA)

(i) "urban area" means area falling within the limits of a Municiapl Corporation/Municipal
Committee/Nagar Panchayat/Municipal Council.

3. Description of land/property to be included in the instruments. -- The following

description of agriculture land, non-agricultural land, gardens and buildings, as the
case may be, shall be inserted in the instrument of transfer presented for registration,
namely :-

1. In case of agricultural land, -

(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi area and location,

(b) Kind of land (chahi, barani, banjar etc.)

(c) If under cultivation, whether sown once or more than once in a year.

(d) Whether falling in urban or rural area.

(e) Minimum market price fixed by the Collector.

2. In case of non-agricultural land, -

(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi/plot Number area

and location of land.,

(b) Whether falling in urban or rural area.

(c) Porpose for which the land is being used presently.

(d) Minimum market price fixed by the Collector.

3. In case of Gardens, -
(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi and location of land.,

(b) Number of trees, kind, size and age.

(c) Whether falling to urban or rural area.

(d) The amount of average income per year derived•during the last three years.

(e) Minimum market price fixed by the Collector.

4. In case of Buildings, -
(a) Name/Number of building, total area, constructed area and open area.

(b) Whether the building is used as Industrial/Commercial/Residential premises.

(c) Number of storeys and area of each storey.

217
 (d) Whether the constructions is of mud or cement, concrete or R.C.C. and year of
construction.
(e) Type of construction, concrete, pucca bricks or other material.
(f) Annual Rent, if given on rent.
(g) Amount of Annual House Tax, if assessed.
(h) Nature of Economic, Industrial, Development activity being run in the building.
(i) Minimum market price fixed by the Collector.

The description of land/property shall also be stated in Form 1 (in duplicate) appended to
these rules and it shall be attached to the instrument presented for registration."]

"3-A. Procedure to be adopted for fixation of minimum value of land/property - The

Collector of district shall in consultation with Committee of experts consisting of
officers of the Department of Public Works (Building and Road), Department of
Revenue and Rehabilitation, Punjab Urban Development Authority, Department of
Local Government, Department of Rural Development and Panchayats Department
of Horticulture/Forest/Town Planning/Industries or any other department as may be
found desireable, fix the minimum market value of land/properties, located in his
district, locality wise and category-wise and convey the same to the Registering
Officer(s) for the purposes of levying of stamp duty on instruments of transfer of
any property. The value of agricultural land will be fixed per acre/per bigha whereas
for other lands/properties, it will be fixed per Marla, per square yards/per square
feet/per square metre keeping in view the following factors :-

(a) In case of agriculture land:-

(i) Classification of land.
(ii) Source of irrigation.
(iii) Distance from roads, Bazars, Bus Stand, Railway Station, Factories, Educational
Institutions, Hospitals, Government Offices and shopping complexes.
(iv) Situation of land like urban/rural.
(v) Number of crops per year sown.
(vi) Any other special feature having bearing on valuation.
(b) In case of non-agriculture land:-

(i) Distance from raods, Bazars, Bus Stand, Railway Station, Factories, Educational
Institutions, Hospitals, Government Offices and shopping complexes.
(ii) Situation of land like urban/rural.

218
 (iii) Purpose for which the land is being used presently.
(iv) Any other special feature having bearing on the valuation.

(c) In case of Buildings, -

(i) Type of construction i.e. concrete, pucca bricks or other material.

(H) Year of construction.

(d) In case of Gardens, -

(i) Kind of land.

(H) Source of Irrigation.

(Hi) Cost of trees, according of their kind, value size and age.

(iv) Income being derived out of the garden.

(v) Whether situated in urban or rural area.
(vi) Any other special features having bearing on the valuation.

Note : The list of factors given above is only indicative and not exhaustive.
The rates so fixed, will be revised by the Collector, once a year as far as possible in the
month of March and to be effective from first April of each year or after one month of its fixation.
Copies of rates so fixed/revised shall be made available by the Collector to the Government,
Inspector General of Registration, Punjab Commissioners of Divisions, Sub-Divisional Magistrates
and the Registering Officers concerned. The Registering Officers will display the rate lists on the
notice board for the information of general public. The value of land/properties so fixed/revised
shall be deemed to be the price, which it would have fetched if sold in public auction."

4. Assessment of duty -- (1) On reciept of reference under sub-section (1) of section 47-A,
the Collector shall serve on the person liable to pay the duty a notice in [Form 1-A] requiring him on
a date and at a place to be specified there in either to attend in person or through an authorised
agent and to produce or to cause to be produced any evidence on which such person may rely in
his support.

(2) The Collector, after taking such evidence as the person liable to pay the duty may produce
and after making such enquiry as he may deem proper, shall determine the value of the property or
the consideration, as the case may be, and assess the amount of deficit duty recoverable from
such person.

(3) If the person liable to pay the duty fails to attend in response to the notice served under sub-
rule (1), the Collector shall proceed ex parte and assess the deficient amount of duty, if any, to the
best of his judgement.

219
5. Recovery of duty:- (1) The Collector shall issue a notice in Form 2 to the person liable to
pay duty directing him to pay into Government Treasury the deficient amount of duty and furnish a
copy of receipted challan showing the payment of such amount of duty by such date as may be
specified in the said notice :

Provided that the date to be specified in the notice shall not be less than thirty days from the
date of service of such notice :

Provided further that the Collector may, for reasons to be recorded, in writing, extend the
date of such payment :

Provided further that when a person has presented an appeal under sub-section (4) of
section 47-A, the Collector may treat such person as not being in default so long as the appeal
remains pending.

(2) A person making payment in compliance with a notice issued under sub-rule (1) shall be
deemed to have made the payment and the challan from the Government Treasury shall constitute
a good and sufficient discharge of liability of such person and the Collector shall, in such a case
make an endorsement on the instrument to the effect that the stamp duty has been duly paid.

(3) The deficient amount of stamp duty which remains unpaid after the date specified in the
notice issued under the sub-rule (1) or on the expiry of the date extended subsequently, shall be
recoverable in the manner provided under section 48.

6. Maintenance of Register -- The reference received by the Collector under sub-section

(1) of section 47-A and dealt with in accordance with the provisions of these rules shall be entered
in a register to be maintained in Form 3.

7. Communication of Order - (1) The Collector shall send a copy of the final order passed
by him to the Registering Officer concerned alongwith the instrument, which was referred to him
under sub-section (1) of section 47-A.

(2) On receipt of order under sub-rule (1), the Registering Officer shall cater the particulars of
the case in a register to be maintained by him in form 4.

8. Appeal - The Memorandum of appeal preferred under sub-section (4) of Section 47-A shall
be signed by the appellant or his authorised agent and may be presented in person or through his
authorised agent in the Court of the 1[Commissioner.].

9. Summary rejection of appeal - The 2[Commissioner] may reject an appeal summarily in

case the appeal is not preferred in time or the Memorandum of appeal is not prepared or presented
in accordance with the provisions of these rules, or for other reasons to be recorded in writing:

220
 Provided that before an order rejecting an appeal is passed the appellant shall be given a
reasonable opportunity of being heard.

10. Hearing of appeal - (1) If the appeal is not summarily rejected under the rule 3[9] the
appellate authority shall fix a day and place for hearing the appeal and may from time to time
adjourn the hearing.

(2) The appellate authority may before disposing of any appeal make such further enquiry as it
may think fit or cause further enquiry to be made by the Collector.

(3) The appellate authority shall not enhance the assessment unless the appellant has had a
reasonable opportunity of showing cause against such enhancement.

(4) If the order on appeal is likely to affect adversely any person other than the appellant, such
other person shall also be given as reasonable opportunity of being heard before passing such an
order.

11. Hearing in the absence of parties - (1) If on the date fixed for hearing of appeal or on any
other date to which the hearing may be adjourned, the appellant does not appear either in person
or by his authorised agent, the 4[Commissioner] may dismiss the appeal or may decide it on
merits.

(2) When the hearing of an appeal is completed, the 3[Commissioner] shall pass his order, in
writing under his seal.

12. Order on appeal to be communicated to the officer concerned - A copy of the order
on appeal shall be sent to the Collector whose order forms the subject matter of appeal.

221
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 5, 2003
(JYST. 15, 1925 SAKA)

"FORM 1"
(See rule 3)

(Strike out whichever is not applicable)

1. Office of the Registrar/Sub-Registrar/Joint Sub-Registrar

2. Name and address of the vendor
3. Name and address of the vendee
4. Situation of property (whether urban or rural

5. Name of the nearest road to property, its width and approximate distance in metres/
kilometres.

6. Distance of property from Railway Station Bus Stand, Public Office, Hospital, Factories
and Educational Institutions, Give Distance in metres/kilometres of any one, which is nearest
to property.

7. Nature of Economic, Industrial, Developmental Activity, in the sub-territory, in which property

is situated.

8. Any other special features having bearing on the valuation.

9. Details of agreement executed for the property under transfer, if any

10. Amount of consideration of property under transfer, shown in the deed

11. Appropriate market value of the property

OTHER INFORMATION,-
1. In case of agricultural land, -
(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi area and location,
(b) Kind of land (chahi, barani, banjar)

(c) If under cultivation, whether sown once or more than once in year.
(d) Minimum market price fixed by the Collector
2. In case of non-agricultural land, -
(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi/plot Number area
and location of land.,
(b) Porpose for which the land is being used presently.
(c) Minimum market price fixed by the Collector.

222
3. In case of Gardens, -

(a) Khasra Number/Khewat/Khatauni Number of Latest Jamabandi/plot Number, area

and location of land.,

(b) Number of trees, kind, size and age.

(c) The amount of average income per year derived during the last three years.

(d) Minimum market price fixed by the Collector.

4. In case of Buildings, -

(a) Name/Number of building, total area, constructed area and open area.

(b) Whether the building is used as Industrial/Commercial/Residential premises.

(c) Number of storeys and area of each storey.

(d) Whether the constructions is of mud or cement, concrete or R.C.C. and year of
construction.

(e) Type of construction, concrete, pucca bricks or other material.

(f) Annual Rent, if given on rent.

(g) Amount of Annual House Tax, if assessed.

(h) Nature of Economic, Industrial, Development activity being run in the building.

(i) Minimum market price fixed by the Collector.

Signature of Vendee Signature of Vendor

Date Date

I/We do hereby solemnly affirm and declare that the information given above is true to my
information and belief.

Signature of Vendee Signature of Vendor

Date Date

223
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 5, 2003
(JYST. 15, 1925 SAKA)

[FORM 1-1 A]

Notice [See sub-rule (1) of rule 4]

To

Shri Son of Village

Post Office Tehsil
and District

Whereas it is alleged that instrument of relating to

of property situated in the Village, Thana, which purpoots to
have been executed by you on and registered in the
office of the registering officer of on on a lesser valuation of
property, you are hereby directed to appear before the undersigned in person or by a duly authorised
agent on the day of 20 at in
the forenoon to answer the claim and as teh date fixed for your appearance is appointed for the
final disposed of the case, you must be prepared to produce on that day all witness upon whose
evidence and all the records and documents upon which you rely in support of your evidence.

Take notice that in defalut of your appearance on the day before mentioned, the case will be
heard and determined in your absence.

Given under my hand and the seal of the Court this the day of

Office seal Signature

Place Collector

Date District

224
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 5, 2003
(JYST. 15, 1925 SAKA)

[FORM 2]

[See sub-rule (1) of rule 5]

Notice

To

Shri Son of Village

Post Office Tehsil and District

1. Take notice that a sum of Rs. has been determined as the deficit amount

of duty payable by you under section 47-A of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899).

2. You are required to pay the above amount into Government Treasury at
under the head '["0030-Stamps and Registration-(c) Stamps-Non-Judicial"] on or before
and to produce necessary receipted copy of the challan in proof of payment

before undersigned not later than failing which the said sum of Rs.

will be recovered from you in the manner as provided in section 48 of the said Act.

3. If you are dissatisfied with my order you may present an appeal to the 2[Commissionerj
within 30 days from the date of receipt by you of the said order.

Office seal Signature

Place Collector

District
Date

225
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227
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State,

2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;

3. Director, Treasury and Accounts, Punjab, Chandigarh ;

4. All the Collectors (Deputy Commissioners) in the State;.

5. All the Sub-Registrars in the State ;

6. All the Joint Sub Registrars in the State.

Memo No. 13/2/2003-ST-11/2768

Chandigarh dated the 11th July, 2003

Subject : Amendment in rule 28 of the Punjab Stamp Rules, 1934.

A copy of Notification No. G.S.R.30/C.A.2/1899/S.74/Amd.(7)/2003, dated 25th June, 2003

on the subject noted above is sent herewith for information and necessary action.

2. It is requested that contents of the notification may be brought to the notice of all concerned
for strict compliance.

3. Please acknowledge its receipt.

Sd/-
SUPERINTENDENT

228
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 26, 2003
(ASAR 5, 1925 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Notification
The 25th June, 2003

No. G.S.R. 30/C.A.2/1899/5.74/Amd. (7)/2003 -- In exercise of the powers conferred by

section 74 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling
him in this behalf, the Governor of Punjab is pleased to make the following rules further to amend
the Punjab Stamp Rules, 1934, published with Punjab Government Notification No. 998-E&S,
dated the 14th, February, 1934 namely :-

RULES

1. These rules may be called the Punjab Stamp (Third Amendment) Rules, 2003.

2. In the Punjab Stamp Rules, 1934 (hereinafter referred as to the said rules) in rule
28, in sub-rule (xiii) in clause (d), -

(i) for the words "his signature", the words "his dated signature", shall be substituted;

(ii) at the end and before the note for the sign '.', the sign '.', shall be substituted; and
(iii) the following proviso shall be added, namely:-
"Provided further that on sale of non-judicial stamp paper the vendor shall
mark his stamp alongwith dated signature, licence number adn the date of
validity of his licence on its back."

3. In the said rules, in rule 28, in sub-rule (xvii), for the word 'Urdu', wherever, occurring;
the word 'Punjabi' shall be substituted.

4. In the said rules, in rule 28, in sub-rule (xvii), in clause (a),-

(i) at the end, for the sign '.', the sign '.', shall be substituted and

(ii) the following proviso shall be added, namely:-

"Provided further that vendor shall prominently display the stock of all the
stamps and Stamp papers, denomination-wise daily at the place of his vend."

Bhagat Singh
Financial Commissioner Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

229
MOST IMMEDIATE
DATE BOUND
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

1.All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.
3. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;
4. All the Sub-Registrars in the State ;
5.All the Joint Sub Registrars in the State.

Memo No. 13/3/2002-ST-11/2869

Chandigarh, dated the 22nd July, 2003

Subject : Withdrawal of exemptions from stamp duty

A copy each of the Notification No. S.O. 24/C.A.2/1899/S.9/2003, dated the 14th July, 2003
and No. S.O. 25/C.A.2/1899/S.9/2003, dated the 14th July, 2003 on the subject noted above are
sent herewith for information and necessary action.

2. Please acknowledge its receipt.

Sd/-
SUPERINTENDENT

A copy is forwarded to the Under Secretary Finance (R) with reference to his Endst. No. 5/
32/ 2002/6FPPC/4044 dated the 30th April 03 along with a copy each of the notification No. S.O. 24/
C.A.2/1899/S.9/2003, dated the 14th July, 2003 and S.O. No. 25/C.A.2/1899/S.9/2003, dated the
14th July, 2003 for information.
Sd/-
SUPERINTENDENT
To

The Under Secreatry, Finance (R)

I.D. No. 13/3/2002-ST-11/2870 Chandigarh, dated the 22nd July, 2003

Endst. No. 13/3/2002-ST-I1/2871 Chandigarh, dated the 22nd July, 2003

230
 A copy is forwarded to the Secretary, Punjab State Electricity Board, Patiala along with a
copy of notification No. S.O. No. 25/C.A.2/1899/S.9/2003, dated the 14th July, 2003 for information
and necessary action.

Sd/-
SUPERINTENDENT

Endst. No. 13/3/2002-ST-I1/2872 Chandigarh, dated the 22nd July, 2003

A copy is forwarded to the Managing Director, Punjab Finanancial Corporation, Chandigarh

along with a copy of notification No. S.O. No. 24/C.A.2/1899/S.9/2003, dated the 14th July, 2003 for
information and necessary action.

Sd/-
SUPERINTENDENT

231
 PUNJAB GOVT. GAZ. (EXTRA.) JULY 15, 2003
(ASAR 24, 1925 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Notification
The 14th July, 2003

No. S.O. 24/C.A.2/1899/S.9/2003 -- In exercise of the powers conferred by the proviso to

clause (a) of sub-section (I) of Section 9 of the Indian Stamp Act, 1899 (Act No. 2 of 1899), and all
other powers enabling him in this behalf, the Governor of Punjab is pleased to rescind the following
orders with immediate effect, namely:-

1. Revenue Department, Order No. C.A.I1/99-5.9/67/1324, dated the 23rd September,

1967.

2. Revenue Department, Order No. 3089-ST-II/73/8077, dated the 4th July, 1973.

3. Revenue Department, Order No. 3070-ST-II-73/8241, dated the 7th July, 1973.

4. Punjab Government Revenue Department Notification No. C.A.II/99-S.9/75/8467,

dated the 12th May, 1976.

RAJESH CHHABRA
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

232
 PUNJAB GOVT. GAZ. (EXTRA.) JULY 15, 2003
(ASAR 24, 1925 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 14th July, 2003

No. S.O. 25/C.A.2/1899/S.9/2003 -- In exercise of the powers conferred by the proviso to

clause (a) of sub-section (I) of section 9 of the Indian Stamp Act, 1899 (Act No. 2 of 1899), and all
other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following
amendment in Revenue Department, Order NO. 5819-ST-I1-73/2089, dated the 15th February,
1973:-

AMENDMENT

In the said Order, clause (a) shall be omitted.

RAJESH CHHABRA
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

233
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1.All the Commissioners of Divisions in the State,

2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;

3. The Director, Treasury and Accounts, Punjab, Chandigarh ;

4. All the Deputy Commissioners in the State,

5. All the Sub-Registrars in the State ;

6. All the Joint Sub Registrars in the State.

Memo No. 13/2/2000-ST-11/6500

Chandigarh, dated the 16.9.2003

Subject : Payment of Commission to the Department of Posts on account of service rendered

for the sale of revenue stamps.

Reference : This Department Memo No. 13/2/2000-ST-II/2195, dated 6.6.2003.

**********

The Notification No. G.S.R.25/C.A.2/1899/S.74/Amd.(5)/2003, dated 30th May, 2003 issued

by the Department for allowing 10% commission to the Postal Authorities is hereby ordered to be
held in abeyance atonce.

2. Please acknowledge its receipt.

Sd/-
SUPERINTENDENT
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

Endst. No. 13/2/2000-ST-11/6501 Chandigarh, dated the 16.9.2003

A copy is forwarded to the Postmaster General Punjab and Chandigarh, Sandesh Bhawan,
Sector 17-E, Chandigarh in continuation of Punjab Govt. Endst No. 13/2/2000-ST-II/2196 dated

234
6.6.2003 for information and necessary action.
Sd/-
SUPERINTENDENT
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

A copy is forwarded to the Superintendent Department of Finance (F.E.VI Branch) in

continuation of this Deptt. I.D. No. 13/2/2000-ST-II/2198 dated 6.6.2003 for information.

Sd/-
SUPERINTENDENT
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

To
The Superintendent,
Department of Finance
(F.E.VI Branch)

I.D. No. 13/2/2000-ST-11/6502 Chandigarh, dated the 16.9.2003

A copy is forwarded to the Superintendent, Taccavi Loan and Stamp Budget Branch in
continuation of this Deptt. I.D. No. 13/2/2000-ST-II/2199 dated 6.6.2003 for information and necessary
action.

Sd/-
SUPERINTENDENT
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

I.D. No. 13/2/2000-ST-11/6503 Chandigarh, dated the 16.9.2003

Endst. No. 13/2/2000-ST-11/6504 Chandigarh, dated the 16.9.2003

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh, in continuation

of this Deptt. I.D. No. 13/2/2003-ST-I1/2200 dated 6.6.2003 for information and necessary action.

Sd/-
SUPERINTENDENT
For Under Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

235
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 24/111/2003-ST-I1-/7021

To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 31.10.2003

Subject : Fixation of minimum market value under rule 3-A of the Punjab Stamp (dealing of under-
valued instruments) Rules, 1983. Multistory buildings.

Sir,

I am directed to refer to the subject noted above and to say that it has been brought to the
notice of the Government while fixing the rates of immovable property the market value and in
cases of multi-storey buildings are not being fixed specifically. It is, therefore, requested that while
fixing the floor prices minimum market value in case of multi-storey structurer may also be fixed in
exercise of the statutory provisions under rule 3-A of the Punjab Stamp (dealing of under-valued
instruments) Rules, 1983 under intimation to Government.

Yours faithfully,

Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

Endst. No. 24/111/2003-ST-11/7022 Chandigarh, dated the 31.10.2003

A copy is forwarded to the :

1. Accountant General, Punjab (A&E), Chandigarh ;

2. All the Commissioners of Divisions ;
3. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

for information and necessary action.

Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

236
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1.All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.

3. All the Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

4. All the Sub-Registrars in the State ;

5. All the Joint Sub Registrars (Naib Tehsildars) in the State.

Memo No. 13/2/2004-ST-I1/781-85

Chandigarh, dated the 25.2.2004

Subject : Rates of Stamp Duty on instrument falling under Schedule -I of the Indian Stamp Act,
1899

A copy of letter No. E No. 33/6/2004-ST dated 6.2.2004 alongwith a copy of Notification No.
S.O. 130(E), dated 28th January, 2004 published in Part-II, Section 3, Sub-Section (ii) of the Gazette
of India, Extraordinary dated 28th January 2004 issued bete Government of India, Ministry of Finance,
Department of Revenue is sent herewith for information.

2. The receipt of this letter may please be acknowledged.

SUPERINTENDENT

Endst. No. 13/2/2004-ST-I1/786 Chandigarh, dated the 25.2.2004

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh alongwith a copy
of Notification No. S.O. 130(E), dated 28th January, 2004 issued by the Government of India, Ministry
of Finance, Department of Revenue for information and necessary action.

SUPERINTENDENT

237
 F.No. 33/6/2004-ST

GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
SALES TAX SECTION

New Delhi, the 6th February, 2004

To

(1) The Finance Seretaries of all States/UTs (except Maharashtra)

(2) The Secretary,
Revenue & Forst Department,
Government of Maharashtra,
Mumbai

Subject : Rates of Stamp duty on instrument falling under Schedule-I of the Indian Stamp Act,
1899.

Sir,

In exercise of the powers conferred under clause (a) of sub-section 1 of Section 9 of the
Indian Stamp Act, 1899, the Central Government has issued Notification S.O. No. 130(E) dated
28th January, 2004 prescribed new rates of stamp duty on instruments viz. Bill of Exchange, Bill of
Landing, Debendure, Letter of Credit, Policy of Insurance, Promissory Note, Proxy and Transfer fo
Shares. A copy of the notification is enclosed for information and necessary action at your end.

Yours faithfully,

(Dinesh Kapila)
Under Secreatry to the Government of India.

End: As above

Copy alongwith a copy of the above Notification dated 28.1.2004 forwarded for information
and necessary action to Inspector General of Registration of all States/UTs.

(Dinesh Kapila)
Under Secreatry to the Government of India.

Encl: As above

238
[To be published in Part II, Section 3, subsection (ii) of the Gazette of India,
Extraordinary dated the 28th January, 2004/8 Magha, 1925 (Saka)]

GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 28th January, 2004

8 Magha, 1925 (Saka)

ORDER
STAMPS

S.O. 130(E) -- In exercise of the powers conferred by clauses (a) of sub-section (I) of section 9 of
the Indian Stamp Act, 1899 ( 2 of 1899), and in supersession of the notification of Government of
India in the Ministry of Finance (Department of Revenue) published in the Gazette of India,
Extraordinary, Part II section 3 vide numbers S.O. 198 (E) dated the 16th March, 1976 and S.O.
199(E) dated the 16th March, 1976, excpet as respects things done or omitted to be done before
such supression, the Central Government hereby directs that with effect from 1st March, 2004,
the proper stamp duty chargebale on instruments, mentioned under column (1) in articles 13, 14,
27, 37, 47, 49, 52 and 62 (a) in the Schedule I of the Act, shall be reduced and stamp duty payable
thereon, after such reduction, shall be as specified in the Table given below, namely:-

TABLE

Description of the Instrument Proper Stamp-Duty

(as specified in Schedule Ito the Indian Stamp Act, 1899) (2)
(1)

13. Bill of Exchange as defined by section 2(2) not being a BOND,

bank-note or currency note-
(b) where payable otherwise than on demand-
(i) where payable not more than three months after date or sight-
if the amount of the bill or note does not exceed Rs. 500; Thirty paise
if it exceeds Rs. 500 but does not exceed Rs. 1000; Sixty paise
and for every additional Rs. 1000 or part thereof in excess Sixty paise
of Rs. 1000;
(ii) where payable more than three months but not more than
six months after date or sight-
If the amount of the bill or note does not exceed Rs. 500; Sixty paise
if it exceeds Rs. 500 but does not exceed Rs. 1000; One rupee twenty paise.

239
and for every additional Rs. 1000 or part thereof in excess
of Rs. 1000;
(iii) where payable more than six months but not more than
nine months after date or sight -
if the amount of the bill or note does not exceed Rs. 500; Ninety paise
if it exceeds Rs. 500 but does not exceed Rs. 1000; One rupee eight paise
and for every additional Rs. 1000 or part thereof in excess of
Rs. 1000;
(iv) where payable more than nine months but not more than one
year after date or sight -
if the amount of the bill or note does not exceed Rs. 500; One rupee twenty five paise
if it exceeds Rs. 500 but does not exceed Rs. 1000; Two rupees fifty paise
and for every additional Rs. 1000 or part thereof in excess of Two rupees fifty paise
Rs. 1000;
(c) where payable at more than one year after date or sight -
if the amount of the bill or note does not exceed Rs. 500; Two rupees fifty paise
if it exceeds Rs. 500 but does not exceed Rs. 1000; Five rupees,
and for every additional Rs. 1000 or part thereof in excess of Five rupees,
Rs. 1000.

14. Bill of Lading (including a through bill of lading) One rupee.

N.B. - If a bill of lading drawn
Exemptions in parts, the proper stamp
(a) Bill of lading when the goods therein described are received therefore must be born by
at a place within the limits of any part as defined under the Indian each one of the set.
Ports Act, 1889 (10 of 1899), and are to be delivered at another
place within the limits of the same port;

(b) Bill of lading when executed out of India and relating to proper
property to be delivered in India
27. Debenture (whether a mortgage debenture or not), being a
marketable security transferable -
(a) by endorsement or by a separate instrument of transfer -
where the amount or value does not exceed Rs. 10; Ten paise
where in exceeds Rs. 10 and does not exceed Rs. 50; Twenty paise.
Ditto 50 Ditto 100; Thirty five paise.
Ditto 100 Ditto 200; Seventy five paise.
Ditto 200 Ditto 300; One rupee ten paise.
Ditto 300 Ditto 400; One rupee fifty paise.
Ditto 400 Ditto 500; One rupee eighty five paise.

240
Ditto 500 Ditto 600; Two rupee twenty five paise.
Ditto 600 Ditto 700; Two rupee sixty paise.
Ditto 700 Ditto 800; Three rupees.
Ditto 800 Ditto 900; Three rupees forty paise.
Ditto 900 Ditto 1000; Three rupees seventy five
paise.
and for every Rs. 500 or part thereof in excess of Rs. 1000; One rupee eighty five paise.
(b) by delivery -
where the amount or value of the consideration for such Thirty five paise.
debenture as set forth therein does not exceed Rs. 50;

where it exceeds Rs. 50 but doe not exceed Rs. 100; Seventy five paise.
Ditto 100 Ditto 200; One rupee fifty paise.
Ditto 200 Ditto 300; Two rupee twenty five paise.
Ditto 300 Ditto 400; Three rupees.
Ditto 400 Ditto 500; Three rupees seventy five
paise.
Ditto 500 Ditto 600; Four rupee fifty paise.
Ditto 600 Ditto 700; Five rupee twenty five paise.
Ditto 700 Ditto 800; Six rupees.
Ditto 800 Ditto 900; Six rupees seventy five
paise.
Ditto 900 Ditto 1000; Seven rupees fifty paise.

And for every Rs. 500 or part thereof in excess of Rs. 1000 Three rupess seventy five
paise.
Explantion :- The term "Debenture" includes any interest coupons
attached thereto but the amount of such coupons shall not be
included in estimating the duty.
Explanation :- The term "Debenture" include any interest coupons
attached thereto but the amount so such coupons shall not be
included in estimating the duty.
Exemption
A debenture issued by an incorporated compnay or other body
corporate in terms of a registered mortgate-deed, duly stamped
in respect of the full amount of debenture to be issue thereunder,
whereby the compnay or body borrowing makes over, in whole or
in part, their property to trustees for the benefit of the debenture
holder:
Provided that the debentures so issued are expressed to be
issued in terms of the said mortgage-deed.

241
37. Letter of Credit, that is to say, any instrument by which one One rupee
person authorizes another to give credit to the person in whose
favour it is drawn.

47. Policy or Insurance

A. - Sea Insurance [see section 7 of Indian Stamp Act, 1899 (2 of If drawn If drawn
1899) single in duplicate
for each part

(1) for or upon any voyage -

(i) where the premium or consideration does not exceed the rate Five paise. Five paise
of one-eighth per centum of the amount insured by the policy;

(ii) in any other case, in respect of every full sum of one thousand Five paise Five paise
five hundered rupees and also any fractional part of one thousand
five hundred rupess insured by the policy;

(2) for time -

(iii) in respect of every full sum of one thousand rupees and also
any fractional part of one thousand rupees insured by the policy-

where the insurance shall be made for any time not exceeding six Ten paise Five paise
months;

where the insurance shall be made for any time not exceeding six Ten paise Five paise
months and not exceeding twelve months.

B. FIRE-INSURANCE AND OTHER CLASSES OF INSURANCE,

NOT ELSEWHERE INCLUDED IN THIS ARTICLE, COVERING
GOODS, MERCHANDISE PERSONAL EFFECTS, CROPS,
AND OTHER PROPERTY AGAINST LOSS OR DAMAGE:-
(1) In respect of an original policy :-
(i) when the sum insured does not exceed Rs. 5000; Twenty five paise
(ii) in any other case; and Fifty paise.

(2) in respect of each receipt for any payment of a premium on any One half of duty payable
renewal of an original policy. in respect of the original
policy in addition to the
amount, if any, chargeable
under No. 53.

242
C.- ACCIDENTAND SICKNESS INSURANCE-
(a) against railway accident, valid for a single journey only. Five paise
Exemption
When issued to a passenger travelling by the intermediate or the
third class in any railway;

(b) in any other case - for the maximum amount which may Ten paise
become payable in the case of any single accident or sickness
where such amount does not exceed Rs. 1000, and also where Provided that, in case of a
such amount exceeds Rs. 1000, for every Rs. 1000 or part policy of insurance against
thereof. death by accident when the
annual premium payable
does not exceed Rs. 2.50 per
Rs. 1000, the duty on such
instrument shall be five paise
for every Rs. 1000 or part
thereof of the maximum
amount which may become
payable under it.
CC.- INSURANCE BY WAY OF INDEMNITY against liability to Five paise.
pay damages on account of accidents to workmen employed by
or under the insurer of against liability to pay compensation under
the Workmen's Compensation Act, 1923 (8 of 1923), for every
Rs. 100 or part thereof payable as premium.

D.- LIFE INSURANCE OR GROUP INSURANCE OR OTHER If drawn If drawn in

INSURANCE NOT SPECIFICALLY PROVIDED FOR, except such (singly) duplicate
a RE-INSURANCE, as is described in Division E of this article:- for each part.

(i) for every sum insured not exceeding Rs. 250; Ten paise Five paise

(ii) for every sum insured exceeding Rs. 250 but not exceeding Ten paise Five paise
Rs. 500;

(iii) for every sum insured exceeding Rs. 500 but not exceeding Twenty paise Ten paise
Rs. 1000 and also for every Rs. 1000 or part thereof in excess of
Rs. 1000.
N.B. - If a policy of group
Insurance is renewed or
otherwise modified whereby

243
 the sum insured exceeds the
sum previously insured on
which samp-duty has been
paid, the proper stamp msut
be borne on the excess sum
so insured.
Exemption

Policies of life-insurance granted by the Director General of Post

Offices in accordance with rules for Postal Life-Insurance issued
under the authority of the Central Government.
E.- RE-INSURANCED BY AN INSURANCE COMPANY, which One-quarter of the duty
has granted a POLICY of the nature specified in Division A or payable in respect of the
Division D of this Article with another company by way of original insurance but not
indemnity or guarantee against the payment on the original less than five paise or more
insurance of a certain part of the sum insured thereby. than fifty paise

Provided that if the total

amount of duty payable is not
a multiple of five paise, the
total amount shall be rounded
off to the next higher multiple
of five paise.
General Exemption

Letter of cover or engagement to issue a policy of insurance:

Provided that, unless such letter of engagement bears the stamp

prescribed by thi sAct for such policy, nothing shall be claimable
thereunder, nor shall it be available for any purpose, except, to
compel the delivery of the policy therein mentioned.
49. Promissory Note (as defined by section 2(22) -
When payable on demand -
(i) when the amount or value does not exceed Rs. 250; Five paise
(ii) when the amount or value does not exceed Rs. 250 but not Ten paise
exceed Rs. 1000;
(Hi) in any other case; Fifteen paise

(b) when payable otherwise than on demand The same duty as a Bill or
Exchange (No. 13) for same
amount payable otherwise
than on demand.

244
52. Proxy empowering any person to vote at any one election of Fifteen paise
the members of a district or local board or of a body of municipal
commissioners, or at any one meeting of (a) members of an
incorporated company or other body corporate whose stock or
funds is or are divided into shares and transferable, (b) a local
authority, or (c) proprietors, members or contributors to the funds
of any institution.

62. Transfer (whether with or without consideration) -

(a) of shares in an incorporated company or other body corporate; Twenty five paise for every
hundred rupees or part
thereof the value of the
share;

Provided that rates of stamp duty specified in column (2) on Bills of Exchange for items (b) and (c)
in Article 13 and on promissory note for item (b) of Article 49 shall not apply to usance bills of
exchange or promossory notes drawn or made for securing finace form Reserve Bank of India,
Industrial Fiance Corporation of India, Industrial Development Bank of India, State Financial
Corporations, Commercial Banks and Cooperative Banks for (a) bonafie commerical or trade
transactions, (b) seasonal agriculture operations or the marketing of crops, or (c) production or
marketing activities of cottage and small scale industries and such instruments shall bear the rate
of stamp duty at one-fifth of the rate mentioned against items (b) and (c) in Article 13 and item (b)
in Article 49 of Schedule 1 of the Indian Stamp Act, 1899 (2 of 1899).
Explanation 1.- For the purpose of the proviso-

(a) the expression "agricultural operations" includes animal husbandry and allied
activities jointly undertaken with agricultural operations;
(b) "crops" include products of agricultural operations;
(c) the expression "marketing of crops" includes the processing of crops prior to
marketing by agricultural producers or any organization of such producers.

Explanation 2.- The duty chargebale shall, wherever necessary, be rounded off to the next five
paise.
[F. No. 33/60/2004-ST]

Sudhir Rajpal,
DEPUTY SECRETARY TO GOVERNMENT OF INDIA.
To
The Manager,
Government of India Press,
Mayapuri, New Delhi

245
IMMEDIATE
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1.All the Commissioners of Divisions in the State,

2. All the Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab, Chandigarh
4. All the Deputy Commissioners in the State.
5. All the District Treasury Officers in the state;
6. All the Sub-Registrars in the State ;
7. All the Joint Sub Registrars in the State.

Memo No. 13/2/2002-ST-I1/1170

Chandigarh, dated the 19.3.2004

Subject : Payment of Commission to the Department of Posts on account of Service

rendered for the sale of Revenue Stamps.

In continuation of this Department Memo No. 13/2/2002-ST-11/1086, dated 15.3.2004, printed

copy of the Notification No. G.S.R. 2/C.A.2/S.74/Amd.(8)/2004, dated 11.3.2004 is also enclosed
for further necessary action.

2. Please acknowledged its receipt.

Sd/-
SUPERINTENDENT

Endst. No. 13/2/2002-ST-I1/1171 Chandigarh, dated the 19.3.2004

A copy with a copy of printed notification is forwarded to the Postmaster General, Punjab,
Chadigarh, Sandesh Bhawan, Sector 17-E, Chandigarh in continuation of this department Endst
No. 13/2/2002-ST-11/1087, dated 15.3.2004 for information and necessary action.

Sd/-
SUPERINTENDENT

246
 PUNJAB GOVT. GAZ. (EXTRA.) MARCH 11, 2004
(PHGN 21, 1925 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 11th March, 2004

No. G.S.R. 21 /C.A.2/1899/S.74/Amd.(8)/2004 -- In exercise of the powers conferred by

section 74 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899) and all other powers enabling
him in this behalf the Governor of Punjab is pleased to make the following rules further to amend
the Punjab Stamp Rules, 1934, published vide Punjab Government Notification No. 988-E&S,
dated the 14th, February, 1934 namely:-

1. These rules may be called the Punjab Stamp (First Amendment) Rules, 2004.

2. In the Punjab Stamp Rules, 1934 in rule 34, in sub-rule (iii), after the schedule
captioned as "(a) Vendors holding Ordinary Licence to sell stamps ; "for item (aa)
and the entries relating thereto", the following shall be substituted, namely :-

"(aa) The Department of Posts, Government of India" shall be allowed a discount

at the rate of three percent on the sale proceeds accruing from Revenue
Stamps on and with effect from 1st January, 2004 to 31st December, 2004."

Gurbinder Chahal,
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

247
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1. The Director,
Treasury and Accounts,
Punjab, Chandigarh

2. All the District Treasury Officers

in the state of Punjab

Memo No. 1312/2000-ST-11/1293

Chandigarh, dated the 31.3.2004

Subject : Payment of Commission to the Department of Posts on account of Service

rendered for the sale of Revenue Stamps.

Referemce : This Department Memo No. 13/2/2000-ST-II/1293 dated 15.3.2004

You are requested to allow discount at the rate of 3% at the time of purchse of stamps by
the Department of Posts.

Sd/-
SUPERINTENDENT

Endst. No. 13/2/2000-ST-II/1294 Chandigarh, dated the 31.12004

Acopy is forwarded to the Chief Postmaster, General, Punjab, Chadigarh, Sandesh Bhawan, Sector
17-E, Chandigarh with the reference to his D.O. No. Tech/44-1/2003 dated 3.3.2004 for information
and necessary action.

Sd/-
SUPERINTENDENT

248
 No. 24/42/2004-ST-I1/1436

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 20.4.2004

Subject : Fixation of minimum market value of immoveable properties as required under

rule 3-A of the Punjab Stamp (dealing of under-valued instruments) Rules, 1983.

Sir,

I am directed to refer to the subject noted above and to say that it has been brought to the
notice of the State Government that the minimum market value of immovable properties has been
fixed on the higher side as compared to the prevailing minimum market value in some of the
districts of the State.

2. It is observed that the State Government had even advised earlier also vide letter No. 24/35/
2003-ST.I1/731, dated 19-2-2003 to review the minimum market value wherever the same was
found to be on the higher side. Keeping this in view, you are advised to review the minimum market
value of land fixed w.e.f. 1.4.2004. This exercise should be completed within a period of one month
positively. It is further directed that the orders issued at your level fixing the minimum market value
w.e.f. 1.4.2004 be kept in abeyance in the meanwhile and the registration fee/stamp duty be continued
to be levied with reference to the minimum market value as was prevailing immediately before the
new rates came into force.

3. The receipt of this letter may kindly be acknowledged.

Yours faithfully,

Sd/-
Deputy Secreatry Revenue (B)

Endst. No. 24/42/2004-ST-I1/1437 Chandigarh, dated the 20.4.2004

A copy is forwarded to the Commissioners of Divisions in the Punjab State for information
and necessary action.
Sd/-
Deputy Secreatry Revenue (B)

249
 Na 24/64/2004-ST-8/2025

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 04.06.2004

Subject : Fixation of minimum market value of immoveable properties under rule 3-A of
the Punjab Stamp (Dealing of Under Valued Instruments) Rules, 1983 — Ready
Reckoner therefor.

Sir,

I am directed to refer to the subject noted above and to say that rule 3-A of the Punjab
Stamp (Dealing of Under Valued Instruments) Rules, 1983 provides for fixation of minimum market
value of lands and properties by the Collector of the district located in his district localit wise and
category wise. The rates of computing payment of stamp duty on the instruments relating to hand
and properties.

2. The procedure adopted by other States in the matter of information to the public with regard
to chargeability of stamp duty in particular localities has been gone through and it has been observed
that a more clear and transparent methodology has been adopted by them by issuing a map at the
time of fixation of minimumm market value of properties for each of the localities and rates fixed
therefore. The map not only assists the executant/ executor of a particular instrument relation to
the property to pay stamp duty after taking into account the minimum market value fixed in a
particular localiy but also eleminates the chances of evasion of stamp duty by giving a vague
description of location of the property by them. A copy of the map issued for the said purpose in
the state of Maharashtra is enclosed for ready reference.

3. It is, therefore, directed that the procedure of issuing map(s) delineating the localities and
the minimum market value fixed therefore especially in the case of cities and towns be adopted
immediately and action taken report be sent to Government within one month positively.

4. The receipt of this letter may kindly be acknowledged.

Yours faithfully,

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue
Endst. No. 24/64/2004-ST-I1/2026 Chandigarh, dated the 7.6.04
250
 A copy alongwith a copy of its enclosures is forwarded to all the Commissioners of Divisions
for information and necessary action.

Yours faithfully,

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue

Endst. No. 24/64/2004-ST-11/2027 Chandigarh, dated the 7.6.04

A copy alongwith a copy of its enclosures is forwarded to all the Inspector General of
Legistration, Punjab, Kapurthala Road, Jalandhar for information and necessary action.

Yours faithfully,

Sd/-
Deputy Secretary to Govt., Punjab
Department of Revenue

251
252
TIME BOND
URGENT
No. 24/84/2004-ST-I1/2395

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Divisional Commissioners

in the State ;

2. All the Collectors (Deputy Commissioners)

in the State

Chandigarh, Dated the 2.7.04

Subject : Regarding Ban for issue of new licences of stamp vendors

Sir,

I am directed to refer to the subject noted above and to state that it has been brought to the
notice of the State Government that number of licences of stamp endors is being fixed without any
justification in some of the districtrs. Further the licences are being issued haphazardly to the
ineligible persons against the provisions of the Punjab Stamp Rules, 1934.

2. The matter noted as above has been viewed seriously by Government and with a view to
remedy the situation, it has been decided to totally ban the issue of new licences of stamp vendors
till further orders. It is, therefore, requested that this decision be implemented meticulously. It is
also requested that information regarding number of licences issued during the period from 1st
March, 2002 till the date of issue of this communication may be supplied alongwith justification for
the same in the following proforma within 15 days positively :-

253
Sr. No. Name and Address Date of issue Whether Qualification
of the person to of licence eligible of the person to
whom licence has or not to whom it has
been issued been issued

1 2 3 4 5

The authority by Remarks

whom the licence
has been issued.

6 7

Sd/-
Superintendent

Note : Revised vide Letter No. 24/84/04-ST-II/4388 dated 5.11.2004.

254
MOST IMMEDIATE
OUT TODAY
PERSONALATTENTION
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions

in the State,
2. All the Collectors (Deputy Commissioners) in the State.
3. The Inspector General of Registration,
Punjab, Kapurthala Road, Jalandhar
4. All the Sub-Registrars in the State ;
5. All the Joint Sub Registrars in the State.

Memo No. 24/90/99-ST-II/2635

Chandigarh, dated the 13.7.2004

Subject : The Indian Stamp (Punjab Amendment), Act, 2003 (Punjab Act No. 15 of 2004)

A copy of the Indian Stamp (Punjab Amendment), Act, 2003 (Punjab Act No. 15 of 2004)
published in Punjab Government Gazette (Extra-ordinary) dated 1st July, 2004 whereby sub section
(2) of Section 47-A and 48 of Central Act 2 of 1899 regarding charging of interest/penal interest on
the deficient amount of stamp duty from the date of registration of document till the date of deposit
of enhanced amount have been amended, is sent herewith for immediate necessary action. You
are requested to ensure that the Indian Stamp (Punjab Amendment) Act, 2003 is implemented in
letter and spirit at once.

2. Receipt of this communication may please be acknowledged.

Sd/-
Deputy Secretary to Govt. of Punjab,
Department of Revenue and
Rehabilitation.

255
 A copy is forwarded to the Superintendent, Department of Finance w.r.to his I.D. No. 12/6/
2002-2.FE6/1321, dated 28.5.2002 alongwith a copy of the Indian Stamp (Punjab Amendment),
Act, 2003 (Punjab Act No. 15 of 2004) published in Punjab Government Gazette (Extra-ordinary)
dated the 1st July, 2004 for information and necessary action.

Sd/-
Deputy Secretary to Govt. of Punjab,
Department of Revenue and
Rehabilitation.

To

The Superintendent
Department of Finance (F.E. 6 Branch).

I.D. No. 24/90/99-ST-II/2636 Chandiarh, dated the 13.7.2004

A copy is forwarded to the Under Secretary (Coordination) to Government of Punjab,

Department of General Administration w.r.to his I.D. No. 1/139/2003-CabineV4041, dated 05.08.03
alongwith a copy of the Indian Stamp (Punjab Amendment), Act, 2003 (Punjab Act No. 15 of 2004)
published in Punjab Government Gazette (Extra-ordinary) dated the 1st July, 2004 for information .

Sd/-
Deputy Secretary to Govt. of Punjab,
Department of Revenue and
Rehabilitation.

To

The Under Secretary (Coordination)

Government of Punjab,
Department of General Administration
(Cabinet Affairs Branch)

I.D. No. 24/90/99-ST-I1/2637 Chandiarh, dated the 13.7.2004

Endst. No. 24/90/99-ST-I1/2638 Chandiarh, dated the 13.7.2004

A copy is forwarded alongwith a copy of the Indian Stamp (Punjab Amendment), Act, 2003
(Punjab Act No. 15 of 2004) published in Punjab Government Gazette (Extra-ordinary) dated the
1st July, 2004 for information to the :-

256
 1. Secretary / R.R.M.
2. PS/F.C.R.

Sd/-
Deputy Secretary to Govt. of Punjab,
Department of Revenue and
Rehabilitation.

Endst. No. 24/90/99-ST-I1/2639 Chandiarh, dated the 13.7.2004

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh alongwith a copy
of the Indian Stamp (Punjab Amendment), Act, 2003 (Punjab Act No. 15 of 2004) published in
Punjab Government Gazette (Extra-ordinary) dated the 1st July, 2004 for information.

Sd/-
Deputy Secretary to Govt. of Punjab,
Department of Revenue and
Rehabilitation.

257
 PUNJAB GOVT. GAZ. (EXTRA.) JULY 1, 2004
(ASAR. 10, 1926 SAKA)

Part I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

Notification

The 1st Jul, 2004

No. 24-Leg./95.-The following Act of the Legislature of the State of Punjab received the
assent of the President of India on the 23rd June, 2004, and is hereby published for general
information :-
THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 2003

(Punjab Act No. 15 of 2004)

AN

ACT

Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Fifti-fourth year of the Republic
of India as follows :

1. (I) This Act may be called the Indian Stamp (Punjab Amendment) Short title and
Act, 2003. commencement
(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899 (hereinafter referrd to as the principal Amendment of
Act), in its application to the State of Punjab, in section 47-A, - section 47-A of
0) for sub-section (2), the following sub-section shall be substituted, Central Act 2 of
1899.
namely:-
"(2) On receipt of reference under sub-section (1), the
Collector shall, after giving the parties reasonable opportunity
of being heard and after holding an enquiry in such manner
as may be prescribed by rules under this Act, determine the
value or consideration and the duty as aforesaid, and the
deficient amount of duty, if any, alongwith interest at the rate
of twelve per cent per annum on such deficient amount, shall
be payable by the person liable to pay the duty from the date
of registration of the instrument relating to such property to
the date of payment of deficient amount of the duty ;
258
 Provided that a peson shall also be liable to pay penal interest
at the rate of three per cent per annum, if there was an
intentional omission or lapse on his part in not setting forth
the correct market value of such property."; and

(ii) In sub-section (3), for the words "if any, would be payable
by the person liable to pay the duty.", the following shall be substituted,
namely :-

"if any, alongwith interest at the rate of twelve per cent per
annum on such deficient amount, would be payable by the
person liable to pay the duty from the date of registration of
the instrument relating to such property to the date of payment
of deficient amount of the duty ;

Provided that a person shall also be liable to pay penal interest

at the rate of three per cent per annum, if there was an
intentional omission or lapse on his part in not setting forth
the correct market value of such property.".

3. In the principal Act, in section 48, for the words "All durites, Amendment of
penalties and other sums", the words "All duties, penalties, interest, penal section 48 of
interest and other sums" shall be substituted. Central Act 2 of
1899.

Secretary to Govt. of Punjab,

Department of Legal and Legislative Affairs.

259
IMMEDIATE
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State,

2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab, Chandigarh
4. All the Deputy Commissioners in the State.

5. All the Sub-Registrars in the State ;

6. All the Joint Sub Registrars in the State.

Memo No. 13/2/2002-ST-I1/2640

Chandigarh, dated the 13.7.04
Subject : Sale of non-judicial impressed sheets through Post Offices.

A copy of Notification No. G.S.R. 41/C.A. 2/1899/S.74/Amd.(7) 2004 dated 28.6.2004 on the
subject noted above is sent herewith for information and necessary action.

2. Please acknowledged its receipt.

Sd/-
SUPERINTENDENT

Endst. No. 13/2/2002-ST-11/2641 Chandigarh, dated the 13.7.04

A copy s forwarded to the Postmaster General, Punjab, Chadigarh, Sandesh Bhawan, Sector 17-
E, Chandigarh with reference to his letter No. Tech/33-4/2002 dated 17.2.2004 alongwith a copy of
notification No. in continuation No. G.S.R. 41/C.A. 2/1899/S.74/Amd.(7) 2004 dated 28.6.2004 is
sent herewith for information and necessary action.

Sd/-
SUPERINTENDENT

260
 A copy is forwarded to the Superintendent, Department of Finance (FEVI Branch) alongwith
a copy of G.S.R. No. 41/C.A.2/1899/S.74.Amd(7) 2004 dated 28.6.2004 for information.

Sd/-
SUPERINTENDENT
To

The Superintendent
Department of Finance
(FEVI Branch)

Endst. No. 13/2/2002-ST-I1/2642 Chandigarh, dated the 13.7.04

A copy s forwarded to the Superintendent, Taccavi Loan and Stamp Budget Branch
alongwith a copy of notification No. G.S.R. 41/C.A. 2/1899/S.74/Amd.(7) 2004 dated 28.6.2004 for
information and necessary action.

Sd/-
SUPERINTENDENT

To

The Superintendent
Taccavi Loan and Stamp Budget Branch

I.D. No. 13/2/2002-ST-11/2643 Chandigarh, dated the 13.7.04

Endst. No. 13/2/2002-ST-I1/2644 Chandigarh, dated the 13.7.04

A copy s forwarded to Accountant General (Audit) Punjab, Chandigarh alongwith a copy of

notification No. G.S.R. 41/C.A. 2/1899/S.74/Amd.(7) 2004 dated 28.6.2004 for information and
necessary action.

Sd/-
SUPERINTENDENT

261
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 30, 2004
(ASAR 9, 1926 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Notification

The 28th June, 2004

No. G.S.R. 41/C.A.2/1899/S.74/Amd.(7)/2004 -- In exercise of the powers conferres by

section 74 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other powers enabling
him in this behalf, the Governor of Punjab is pleased to make the following rules further to amend
the Punjab Stamp Rules, 1934, published with Punjab Government Notification No. 988-E&S,
dated the 14th, February, 1934 namely :-

RULES

1. (1) These rules may be called the Punjab Stamp (First Amendment) Rules, 2004.

(2) They shall come into force on and with effect from the date of their publication in the
Official Gazette.

2. In the Punjab Stamp Rules, 1934, in rule 26, for sub-rule (iv), the following sub-rule shall be
substituted, namely :-

"(iv) The Collector may, in his discretion and subject to proviso (b) of sub-rule (i) of this rule
and subject to the following conditions, grant to any Postmaster/Sub-Postmaster a special licence
to sell at any place, non-judicial impressed sheets and similarly to any other Governmetn Servant
to sell non-judicial impressed sheets and revenue stamps.".

GURBINDER CHAHAL
Financial Commissioner, Revenue,
and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

262
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1.All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
4. All the Sub-Registrars (Tehsildars) in the State ;

5.All the Joint Sub Registrars (Naib Tehsildars) in the State.

Memo No. 8/12/2004-ST-I1/3160

Chandigarh, dated the 18.8.2004

Subject : Exemption of stamp duty on issuance bills of exchange used by exporters.

Acopy of the Notification No. S.O. 804 (E), dated 8th July, 2004 published in Part II, Section
3, Sub-section (ii) of the Gazette of India, Extraordinary, dated the 8th July, 2004 issued by the
Government of India, Ministry of Finance, Department of Revenue is sent herewith for information
and necessary action.

2. Receipt of this communication may please be acknowledged.

Sd/-
SUPERINTENDENT

Endst. No. 8/12/2004-ST-I1/3161 Chandigarh, dated the 18.8.04

A copy s forwarded to Accountant General (Audit) Punjab, Chandigarh alongwith a copy of

notification No. S.O. 804 (E), dated 8th July, 2004 issued by the Government of India, Ministry of
Fianance, Department of Revenue for information and necessary action.

Sd/-
SUPERINTENDENT

263
[To be published in Part II, Section 3, subsection (ii) of the Gazewtte of India,
Extraordinary dated the 8th July, 2004/17 Asadha, 1926 (Saka)]

GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

New Delhi, the 8th July, 2004

17 Asadha, 1926 (Saka)

ORDER
STAMPS

S.O. 804(E), -- In exercise of the powers conferred by clause (a) of sub-section (1) of section 9 of
the Indian StampAct, 1899 ( 2 of 1899), Central Government, with effect from 8th July, 2004 remits
the whole amount of stamp duty chareable on usance bills of exchange executed by an exporter in
relation to an export transaction.

EXPLANATION : For the purpose of this notification, the terms, 'export' and 'exporter' shall have
the meaning assigned to them respectively in clause (18) and clause (20) of section 2 of the
Customs Act, 1962 (52 of 1962).

[F. No. 33/45/2003-ST]

Sd/-
(Dinesh Kapila)
UNDER SECRETARY TO THE
GOVERNMENT OF INDIA.

To
The Manager,
Government of India Press,
Mayapuri, New Delhi

264
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265
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266
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

No. 8/14/2004-S1-11/4115

To
1. All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.

3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

Chandigarh, dated the 12.10.2004

Subject : Quantification of exemption from payment of samp duty and registration fee at
the time of registration of document.

Sir,

I am directed to refer to the subject noted above and to say that the State Government has
issued Notification /Orders from time to time whereby exeption from the payment of registratiorT
fee and stamp duty has been allowed at the time of registration of documents. However, it has
been observed by the Government that at the time of registration of documents neither the amount
of stamp duty and registration fee is computed nor a reference to the relevant Order/Notification is
made in terms of which the exemption is being allowed on a particular instrument. This practice is
not correct.

2. This matter has been considered by the Government and it has been decided that all the
Registering Officers shall compute the actual amount of registration fee and stamp duty required
to be levied/charged at the time of registration of the document and note the particulars of
Government Order/Notification in terms of which the exemption from the payment of registration
fee and/or stamp duty has been allowed in the following forms:-

1.Amount of registration fee due = Rs

2. Amount of stamp due = Rs

3. Exemption from the payment of registration fee/stamp duty allowed in terms of Punjab
govt. Order/Notification issued vide No. dated and No.
dated

3. It has further been decided that the actual amount of exemption from the payment of
registration fee/stamp duty should clearly be reflected in the relevant monthly statement as
circulated vide Punjab Government letter No. 2/25/03-T.L. S. B. 3/2987, dated 6.8.2004

267
4. These instructions should be got complied with meticulously and receipt of this letter may
also be acknowledged.
Yours faithfully,

Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

Endst. No. 8/14/2004-ST-11/4116 Chandigarh, dated the 12.10.04

A copy is forwarded to all the Sub-Registrars and Joint Sub-Registrars in the State for
information and immediate necessary action.

Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

Endst. No. 8/14/2004-ST-11/4117 Chandigarh, dated the 12.10.04

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh for information
and necessary action.
Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

Endst. No. 8/14/2004-ST-11/4118 Chandigarh, dated the 12.10.04

A copy is forwarded to Chief Stamp Auditor, Punjab for information and necessary action.

Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

A copy is forwarded to Superintendent, Taccavi Loan and Stamp Budget Branch for
information and immediate necessary action.

Sd/-
Deputy Secreatry to Govt. Punjab
Department of Revenue

To
Superintendent,
T.L.S.B. Branch
Revenue Deptt.

I.D. No. 8/14/2004-ST-11/4119 Chandigarh, dated the 12.10.04

268
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 13/2/2003-ST-I1/4263

To
All the Collectors (Deputy Commissioners)
in the State of Punjab

Chandigarh, Dated the 21.10.2004

Subject : Sale of stamp papers through the stamp vendors - compliance of statutory
provisions at the time of sale.

Sir,
I am directed to refer to Punjab Government letter No. 21/17/2002-ST-I11/3491, dated
20.8.2002 on the subject noted above and to say that it has been brought to the notice of the State
Government that stamp papers are being sold by the stamp vendors without marking their stamp
alongwith dated signature, licence number and the date of validity of his licence on the back of the
non-judicial stamp paper as rquired under Rule 28 of the Punjab Stamp Rules, 1934. Non
compliance of these statutory provisions may lead to circulation of fake stamp papers. Therefore,
I am to reiterate that the compliance of Rule 28 of the Punjab Stamp Rules, 1934 as substituted
vide notification No. O.S.R. 30/C.A. 2/1899/S.74/AMd(7)/2003, dated 25.6.2003 may kindly be
ensured. Any deviation be viewed seriously and further action taken against the defaulting stamp
vendors in terms of the provisions of the rules ibid.

Yours faithfully,

Sd/-
Deputy Secretary to Govt., Punjab
Deptt. of Revenue & Rehabilitation

269
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions

in the State,
2. All the Collectors (Deputy Commissioners)
in the State.
3. The Inspector General of Registration, Punjab,
Kapurthala Road, Jalandhar
4. All the Sub-Registrars (Tehsildars)
in the State ;
5. All the Joint Sub Registrars (Naib-Tehsildars)
in the State.

Memo No. 13/5/2004-ST-I1/4317

Chandigarh, dated the 29.10.2004

Subject : Amendment to the Indian Stamp Act. 1899

A copy of letter No. F. No. 33/59/2003-ST, dated 27.09.2004 alongwith an extract of the
Gazette of India, Extraordinary, Part-II (Section-I) of the Finance Act, 2004-No. 23 of 2004, published
on 10th September, 2004 issued by the Government of India, Ministry of Finance, Department of
Revenue are sent herewith for information and necessary action.

2. The receipt of this letter may please be acknowledged.

Sd/-
SUPERINTENDENT GRADE-I

Endst. No. 13/5/2004-ST-I1/4318 Chandigarh, dated the 29.10.2004

270
 A copy is forwarded to Accountant General (Audit) Punjab, Chandigarh. A copy of letter No.
F. No. 33/59/2003-ST, dated 27.09.2004 alongwith an extract of the Gazette of India, Extraordinary,
Part-II (Section-I) of the Finance Act, 2004-No. 23 of 2004, published on 10th September, 2004 the
Government of India, Ministry of Finance, Department of Revenue for information and necessary
action.

Sd/-
SUPERINTENDENT GRADE-I

271
 F.No. 33/59/2003-ST

J GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
SALES TAX SECTION

New Delhi, the27th September, 2004

To,

1. The Finance Secreatries of all States/UTs.

2. The Controller General of Accounts, Ministry of Finance,

Department of Expenditure, New Delhi

3. The Comptroller & Auditor General of India, Bhadur Shah

Zafar Marg, New Delhi.

Subject : India StampsAct, 1899 - Amendment regarding -

Sir

I am directed to enclose herewith the extract of the Gazette of India Extra-ordinary, part II
(Section 1) of the Finance Act, 2004- No. 23 of 2004, Published on 10th September, 2004 for
necessary action and information.

2. The enclosed amendments come into force w.e.f. 10th September, 2004, i.e. from the date
finance Bill, 2004 received the assent of the President of India.

3. You are, therefore, requested to bring this to the notice of all concerned immediately.

Yours faithfully,

Sd/-
(R.G. Chhabra)
UNDER SECRETARY TO THE
GOVERNMENT OF INDIA.
Tel. No. 23092498

272
 THE GAZETTE OF INDIA
EXTRAORDINARY
PART - II - Section
PUBLISHED BY AUTHRITY

NEW DELHI, FRIDAY, SEPTEMBER 10, 2004/BHADRA 19, 1926

Separate paging is given to this Part in order that it may be filed as a separate complilation.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)
New Delhi, the 10th September, 2004/Bhadra 19, 1926 (Saka)
The following Act of Parliament received the assent of the President on the
10th September, 2004, and is hereby published for general information:-
THE FINANCE (No. 2)ACT, 2004
No. 23 of 2004
[10th September, 2004]

An Act to give effect to the financial proposals of the Central Government for
the financial year 2004-05.
Be it enacted by Parliament i the Fifty-fifty Year of the Republic of India as follows:-
CHAPTER 1
Preliminary
1. (1) This Act may be called the Finance (No.2) Act, 2004.
(2) Save as otherwise provided in this Act, section 2 to 65 shall be deemed to have come
into teh force on teh 1st day of April, 2004.
CHAPTER VIII

117. In the Indian Stamp Act, 1899,-

(I) in section 2, after clause (25), the following clause shall be inserted, namely:-
'(26) "Stamp means any mark, seal or endorsement by any agency or person duly
authorised by the State Government, and Includes an adhesive or impressed stamp, for purposes
of duty chargeable under this Act.';
(H) in section 9, in sub-section (I), in clause (b), after the words "consolidation of duties", the
words" of policies of insurance and" shall be inserted;
(Hi) in Schedule I, in Article No. 53, in the first column, for the words "five hundred rupees",
the words "five thousand rupees" shall be substituted.

273
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE

(STAMP AND REGISTRATION BRANCH)

No. 24/84/04-ST-11/4388

To

1. All the Commissioners of Divisions

in the State,
2. All the Collectors (Deputy Commissioners)
in the State.

Chandigarh, dated the 5.11.2004

Subject : Regarding lifting of the ban for issue of new licence of stamp vendors..

Sir,

I am directed to refer to this Department letter No. 24/84/04-ST-LI/2395, dated 2.7.04 on the
subject noted above and to state that the matter regarding issue of niew licence of the stamp
vendores to eligible applicants has been re-considered and it has been decided to lift the ban
already imposed vide this Department letter referred to above. However, every new licence in the
district shall only be issued with prior approval of the Government and complete proposal in the
enclosed proforma for issue of new licence to applicant be forwarded to Government.

Yours faithfully,
Sd/-
Superintendent
For Deputy Secretary to Govt., Punjab
Department of Revenue

Note : Amended vide Letter No. 24/84/04-STII/1051 Dated 9-2-2006 at page 132 ante.

274
PROFORMA FOR ISSUE OF NEW LICENCE OF STAMP VENDOR(S)

1. Income from the sale of stamps/stamp papers upto the end of previous month in the cur-
rent financial year, at the time of forwarding the application.

2. Present number of licenced stamp vendors in the District.

3. Whether increase of strength of duly licenced stamp vendor(s) has been approved to the
extent proposed in due consultation and with the approval of the Commissioner of the
concerned Division, as provided in the rules.

4. Full justification for the creation of posts of new stamp vendors based on the present and
projected sale of stamps/stamp paper, number of documents likely to be registered and
facility to be provided to the general public at Tehsil/Sub-Tehsil level.

5. Average income of a stamp vendor in the District. Whether with the issue of new licence(s)
to the applicant the income by way of discount to the Stamp Vendors already working would
adversely be affected?

Signature of the Collector

of the the District

275
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

All the Collectors (Deputy Commissioners)

in the State

Memo No. 24/165/2004-ST-I1/5115

Chandigarh, Dated the 31.12.2004

Subject : Fixation of minimum market value w.e.f. 1.4.2005 under the Punjab Stamp (dealing
of under-valued instruments) Rules, 1983.

Sir,
I am directed to refer to the subject noted above and to say that Rule 3-A of the Punjab
Stamp (dealing of under-valued instruments) Rules, 1983 interalia lays down the factors to be kept
in view while fixing the minimum market value of land and property. Further vide note thereunder it
was made clear that the list of the factors is only indicative and not exhaustive.

2. The Government observed that the market value of the land /properties has to be determined
carefully in the major cities, towns and municipalities keeping in view the urbanizable land and land
with future potential. While doing so an area of 5 kilometers extending beyond the present city
limits could be considered as a periphery, the abadi deh of the village being taken as reference
point, for this purpse of such special valuation. If the, abadi deh of the village falls within the 5
kilometers periphery, the land of that village could be included in the periphery and if the abadi of
that village is outside the 5 kilometers the entire land of that village could be exlcuded. The exercise
to map such properties be undertaken immediately preferably from the month of January 2005 so
that it is correctly reflected in the rates to be made effective from 1st of April 2005 under the rules
ibid.

3. The receipt of this letter may kindly be acknowledged.

Yours faithfully,

Sd/-
Superintendent

Endst. No. 24/165/2004-ST-11/5116 Chandigarh, dated the 31.12.2004

276
A copy is forwarded to :-

All the Commissioners of Divisions,

The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar for further
necessary action.

SW-
Superintendent

277
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

No. 24/111/2003-ST-I1/97

To

All the Colllectors (Deputy Commissioners) in the State.

Chandigarh, dated the 10.1.2005

Subject : Fixation of market value of the property story-wise under Rule 3-A of the Punjab Stamp
(dealing of under valued instruments) Rules, 1983.

Sir,

I am directed to refer to the Punjab Government letter No. 24/111/2003-ST-11/7021, dated

31.10.2003 on the subject noted above an to say that the State Government has issued instructions,
which inter alia provide that the market value in case of multi storey buildings be fixed specifically.
However, it has come to the notice of the State Government that while fixing minimum market value
for the purpose of payment of stamp duty and registration in exercise of the statutory powers in rule
3-A of the Punjab Stamp (dealing of under-valued instruments) Rules, 1983, the storey-wise minimum
market value of the multi-storey buildings is not being fixed by the Collectors.

2. In this context, it is requested that while fixing minimum market value of the multi-storey
building the market value of such multi- storey buildings may be fixed storey - wise. Action taken in
this matter may kindly be intimated to Government.

Yours faithfully
Superintendent

Endst. No. : 24/111/2003-ST-11/98 Chandigarh, dated the 10.1.2005

A copy is forwarded to the :

1. Accountant General, Punjab (A & E), Chandigarh

2. All the Commissioners of Divisions;

3. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

for information and necessary action.

Superintendent

278
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

All the Collector (Deputy Commissioners) in the State

Memo No. 24/42/2004-ST-II/581

Chandigarh, dated the 3.2.2005

Subject : Fixation of minimum market value of immovable property as required under Rule 3-A of
the Punjab Stamp (dealing of under-valued instruments) Rules, 1983.

It has been noticed by the Government that Collector rates fixed under rule 3-A of the Punjab
Stamp (dealing of under - valued instruments) Rules, 1983 are very old. You are requested to
initiates action for revision of the same and send information to Government immediately.

Superintendent

279
IMMEDIATE

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILIATION

(STAMP & REGISTRATION BRANCH)

To
1. All the Commissioners of Divisions in the State;
2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab, Chandigarh;
4. All the Collectors (Deputy Commissioners) in the State
5. All the Sub-Registrars in the State;
6. All the Joint Sub - Registrars in the State. .

Memo No. 24/18/2004/ST-I1/1021 Chandigarh, dated the 18.2.2005

Subject ; Payment of consolidation Stamp Duty on Policies of Life Insurance Corporation of India
in lieu of Insurance Stamps.

A copy of order No. G.S.R. 6/C.A. 2/1899/S.9/2005 dated the 2nd February, 2005 on the
subject noted above is sent herewith for information and necessary action.

2. It is requested that contents of the order may be brought to the notice of all concerned for
strict compliance.

3. Please acknowledge its receipt.

Superintendent

Endst. No.: 24/18/2004/ST-I1/1022 Chandigarh, dated the

A copy alongwith a copy of order No. G.S.R. 6/C.A.2/1899/S.9/2005 dated the 2nd February,
2005 is forwarded to the Senior Divisional Manager, Life Insurance Corporation of India, Northern
Zone Divisional Office, Post Box No. 42, Jeevan Prakash Building, Sector 17-B, Chandigarh w.r.t.
thier reference No. NB/Stamp dated 15.10.2004 for information and necessary action.

Superintendent

280
 PUNJAB GOVT. GAZ. FEB., 11, 2005 (Magha 22, Saka 1926)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Order

The 2nd February, 2005

No. G.S.R. 6/C.A.2/1899/S.9/2005 - In exercise of the powers conferred by clause (b) of

sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Central Act 2 of 1899), and all other
povvers enabling him in this behalf, the Governor of Punjab is pleased to allow the Life Insurance
Corporation of India to consolidate with the prior approval of the Government of Punjab in the
Department of Revenue and Rehabilitation, the stamp duty chargeable on the insurance policies to
be issued by the aforesaid Corporation and to deposit the Consolidated amount in the Government
Treasueries equal to the amount deposited during the previous corresponding quarter, in advance,
under the budget Head "0030- Stamp and Registration-02-StamPs-Non-Judicial-800-0ther. Receipts
-01-Consolidated Stamp Duty on policies of Life Insurance" and to endorse each insurance policy,
after depositing the consolidated fee, with the words "Consolidated Stamp Duty Paid".

Rupan Deol Bajaj

Financial Commissioner Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation

281
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

All the Collectors (Deputy Commissioners) in the State.

Memo No. : 13/9/2004-ST-I1/1260

Chandigarh, dated the 3.3.2005

Subject : Additional stamp duty @3% in areas falling under Municipalities and Municipal
Corporation and therir periphery for Social Security Fund

In continuation of this Departmennt Memo No. 13/9/2004-ST-I1/1233, dated 2.3.2005 a copy

of the Indian Stamp (Punjab Amendment) Ordinance, 2005 (Punjab Ordinace 1 of 2005) is enclosed
for information and necessary action.

Superintendent

Endst. No.: 13/9/04-ST-I1/1261 Chandigarh, dated the 3.3.2005

A copy with a copy of the Indian Stamp (Punjab Amendment) Ordinance, 2005 (Punjab
Ordinance No. 1 of 2005) is forwarded to the following for information and necessary action :

1. All the Divisional Commissioners in the State;

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. All the Sub-Divisional Magistrate in the State
4. All Sub-Registrars in the State
5. All Joint Sub - Registrars in the State

Superintendent

A copy with a copy of above said Ordinance is forwarded to Superintendent Taccavi Loan
and Stamp Budget Branch for information and necessary action.

Superintendent
To
The Superintendent
T.L.S.B. Branch

I.D.No. 13/9/2004-ST-II/1262 Chandigarh, dated the 3.3.2005

282
 PUNJAB GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

CHANDIGARH, MONDAY, FEBRUARY 28, 2005

(PHALGUNA 9,1926 SAKA)

LEGISLATIVE SUPPLIMENT

Contents Pages

Part I Acts

NIL

Part II Ordinances

The Indian Stamp (Punjab Amendment)

Ordinance, 2005 (Punjab Ordinance 1 of 2005) 1-4

Part III Delegated Legislation

NIL

Part IV Correction Slips, Republications and Replacements

NIL

Price : Rs. 2.70 Paise (Civil)

283
Punjab Govt. Gaz. (Extra), February, 28, 2005 (PHGN 9, 1926 SAKA)

PART II

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

NOTIFICATION

The 28th February, 2005

No. 6-Leg/2005 - The following Ordinance of the Governor of Punjab promulgated under
clause (1) of Article 213 of the Constitution of India on the 28th day of February, 2005 is hereby
published for general information : -

(Punjab Ordinance 1 of 2005)

THE INDIAN STAMP (PUNJAB AMENDMENT)

ORDINANCE, 2005

AN

ORDINANCE

further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.

Promulgated by the Governor of Punjab in the Fifty-sixth year of the Republic of India as follows : -

Thereas the Legislative Assembly of the State of Punjab is not in session and the Governor is
satisfied that circumstances exist which render it necessary for him to take immediate action :

Now therefore, in exercise of the powers conferred by clause (I) of article 213 of the
Constitution of India, the Governor of Punjab pleased to promulgate the following Ordinance, namely:

1. (1) This Ordinance may be called the Indian Short title and commencement
Stamp (Punjab Amendment) Ordinance, 2005

(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899 (hereinafter referred to Amendment of section 2 of

as the principal Act), in its applications to the State of Central Act 2 of 1899.
Punjab in Section 2, in clause (10), for the word, figure,
letter and sign "Schedule I A, the word, figure, letter
and sign, Schedule 1-A or by Schedule 1-B," shall be
substituted.

284
Punjab Govt. Gaz. (Extra), Feb. 28, 2005 (PHGN 9, 1926 (SAKA)

3. In the principal Act, after section 3-B, the following section Insertion of new section
shall be inserted, namely : - 3-C in Central Act 2 of
1899.
"3C. (I) Every instrument mentioned in entry 23 of Schedule 1-A
Chargeable with duty under section 3,
Instrument
instrument chargeable with additional
chargea be with
chargeable with such duty, as specified in
additional duty.
Schedule 1-B, if such an instrument is executed
in the area falling within the jurisdiction of a Municipality or a
Corporation or within the area of five kilometres from the outer limit
of 'the Municipality or Corporation, as the case may be, as may be
specified by the Collector.

(2) The additional duty with which any instrument is chargeable

under sub-section (1), shall be paid and such payment shall be
indicated on such instrument by means of stamp or stamp paper
bearing the inscription "Social Socurity Fund" whether with or without
any other design, picture or inscription.

(3) Except as otherwise provided in sub-section (2), the provisions

of this Act shall, so far as may be, apply in relation to the additional
duty chargeable under sub-section (1), in respect of the instruments
referred to therein as they apply in relation to the duty chargeable
under section 3 in respect of those instruments.

Explanations : For the purpose of this section, -

(1) The expression " Municipality" and "the Corporation" shall have
the same meaning as assigned to them respectively, under
the Punjab Municipal Act, 1911 and the Punjab Municipal
Corporation Act, 1976.

(2) The expression "Social Security Fund" means a fund

constituted under the Punjab Social Security Fund Regulation,
2005 for providing financial assistance to the needy deserving
and weaker sections of the society in the State of Punjab
through the Welfare Schemes".

285
Punjab Govt. Gaz. (Extra), February, 28, 2005 (PHGN 9, 1926 SAKA)

4. In the principal Act, after Schedule 1-A, the following Insertion of new Schedule 1-B
Schedule shall be added, namely: in Central Act 2 of 1899

"SCHEDULE 1 - B

(See Section 3-C)

Conveyance as defined in section Where conveyance amounts

2 (10), not being a transfer charged to sale of immovable property
or exempted under entry No. 62

1 2
Where the value or amount of the One rupee fifty paise
consideration for such conveyance
as set forth therein does not
exceeds Rs. 50

Where it exceeds Rs. 50, but does Three rupees

not exceeds Rs. 100

Where it exceeds Rs. 100, but does Six rupees

not exceeds Rs. 200

Where it exceeds Rs. 200, but does Nine rupees

not exceeds Rs. 300

Where it exceeds Rs. 300, but does Twelve rupees

not exceeds Rs. 400

Where it exceeds Rs. 400, but does Fifteen rupees

not exceeds Rs. 500

Where it exceeds Rs. 500, but does Eighteen rupees

not exceeds Rs. 600

Where it exceeds Rs. 600, but does Twenty-one rupees

not exceeds Rs. 700

Where it exceeds Rs. 700, but does Twenty four rupees

not exceeds Rs. 800

286
Where it exceeds Rs. 800, but Twenty seven rupees
does not exceeds Rs. 900

Where it exceeds Rs. 900, but Thirty rupees

does not exceeds Rs. 1000; and

For every 500 or part thereof in Fifteen rupees".

excess of Rs. 1,000

Chandigarh : S.F. RODRIGUES

The 28th February, 2005 Governor of Punjab

H.S. Bhalla,
Secretary to Government of Punjab
Department of Legal and
Legislative Affairs.

287
 GOVERNMENT OF PUNJAB
DEPARTMENT OF STAMP AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

1. All the Divisional Commissioner in the State;

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab, Chandigarh;
4. All the Deputy Commissioners in the State;
5. All Sub-Registrar in the State;
6. All Joint Sub - Registrar in the State.

Memo No. : 8/6/2003-ST-II/1592 Chandigarh dated 1.4.2005

Subject : Remission of stamp duty and registration fee on inter-se agreement executed by the
members of Self Help Group under the Scheme of the Bankers which is only meant for
people living below poverty line.

A copy each of the notification No. S.O. 9/C.A. 16/ 1908/Ss. 78 and 79/Amd. 2005, dated
23rd March, 2005 and order No. S.O. 10/C.A.2/1899/S.9/2005, dated 23rd March, 2005 on the
subject noted above are sent herewith for information and necessary action.

2. Pleaes acknowledge its receipt.

Superintendent

A copy is forwarded to the Deputy Director (IF), Government of Punjab, Department of

Finance, Directorate of Institutional Finance and Banking, Chandigarh with reference to his I.D. No.
111/15/79/IF/2/1275, dated 9.8.04, alongwith a copy each of the notification. S.O. 9/C.A. 16/1908/Ss.
78 and 79/Amd./2005, dated 23rd March, 2005 and Order No. S.O. 10/C.A.2/1899/S.9/2005, dated
23rd March, 2005 for information and necessary action.

Superintendent

To

The Deputy Director (IF)

Government of Punjab Deptt. of Finance
Directorate of Institutional Finance and
Banking, S.C.O. 53-55, Sector 17-D, Chandigarh

I.D. No. 8/16/2003-ST-I1/1593 Chandigarh, Dated the 1.4.05

288
 A copy is forwarded to the Under Secretary Coordination, Department of General Adminis-
tration with reference to his I.D. No. 1/46/2005-1-Cabinet/1537, dated 13.3.2005 alongwith a copy
each of the notification No. 5.0.9/C.A.16/1908/55. 78 and 79/Amd./2005, dated 23rd March, 2005
and Order No. S.O. 10/C.A.2/1899/S.9/2005, dated 23rd March, 2005 for information.
Superintendent

To

The Under Secretary Coordination

Department of General Administration
(Cabinet Affairs Branch)

I.D. No. 8/6/2003-ST-II/1594 Chandigarh, dated the 1-4-2005

A copy is forwarded to the Budget Officer-Cum-Deputy Secretary to Govt. of Punjab, Deptt.
of Finance, alongwith a copy each of the notification No. S.O.9/C.A.16/1908/Ss. 78 and 79/Amd./
2005, dated 23rd March, 2005 and Order No. S.O. 10/C.A.2/1899/S.9/2005, dated 23rd March,
2005 for information and necessary action.
Superintendent

To

The Budget Officer-Cum-Deputy Secretary

to Government of Punjab
Department of Finance (FE. VI Branch)

I.D. No. 8/6/2003-ST-I1/1595 Chandigarh, dated the 1-4-2005

A copy is forwarded to the Superintendent, Taccavi Loan and Stamp Budget Branch alongwith
a copy each of the notification No. S.0.9/C.A.16/1908/Ss. 78 and 79/Amd./2005, dated 23rd March,
2005 and Order No. S.O. 10/C.A.2/1899/S.9/2005, dated 23rd March, 2005 for information and
necessary action.
Superintendent

To

The Superintendent
Taccavi Loan and Stamp Budget Branch
I.D. No. 8/6/2003-ST-I1/1596 Chandigarh, dated the 1-4-2005

Endst. No. 8/6/2003-ST-I1/1597 Chandigarh, dated the 1-4-2005

A copy is forwarded to the Superintendent, Taccavi Loan and Stamp Budget Branch alongwith
a copy each of the notification No. S.0.9/C.A.16/1908/Ss. 78 and 79/Amd./2005, dated 23rd March,
2005 and Order No. S.O. 10/C.A.2/1899/S.9/2005, dated 23rd March, 2005 for information and
necessary action.
Superintendent
289
Punjab Govt. Gaz. (Extra), MARCH 24, 2005 (CHTR 3, 1927 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Order

The 23rd March, 2005

No. S.C. 9/C.A 16/1908/Ss. 78 and 79/Amd./2005 - In exercise of the powers conferred by
sections 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other powers
enabling him in this behalf the Governor of Punjab is pleased to make the following amendment in
the Government of Punjab, Department of Revenue and Rehabilitation (Registration), Notification
No. S.O. 25/C.A. 16/1908/Ss.78 and 79/80/6056, dated the 15th April, 1980, with immediate effect,
namely :

AMENDMENT

In the said notification, under the heading captioned as "TABLE OF REGISTRATION FEE",
in Article 1, after the existing last provisio, the following proviso shall be added at the end, namely:-

"Provided further that no registration fee shall be chargeable on the Inter se agreement to
be executed by the Self Help Group Members under the Self Help Group Scheme, which is meant
only for the people living below the poverty line".

RUPAN DEOL BAJAJ

Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation

290
Punjab Govt. Gaz. (Extra), MARCH 24, 2005 (CHTR 3, 1927, SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Order

The 27th December, 2005

No. S.O. 10/C.A.2/1899/S.9/2005- In exercise of the powers conferred by clause (a) of

Sub Section of Section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to remit with immediate
effect the Stamp duty chargeable on the Inter se agreement to be executed by the Self Help Group
Members under the Self Help Scheme, which is meant only for the people living below the poverty
line.

RUPAN DEOL BAJAJ

Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation

291
FAX
OUT TODAY
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 24/165/04-ST-I1/1598

To
All the Collectors (DCs) in the State

Chandgiarh, dated the 1.4.2005

Subject : Additional stamp duty @3% in areas falling under Municipalities and Municipal
Corporation and their periphery for Social Security Fund.

Sir,

I am directed to refer to this Department Memo No. 24/165/04-ST-I1/5115, dated 31.12.2004

followed by Memo No. 13/9/2004-ST-11/1233, dated 2.3.2005 on the subject noted above and to say
that vide these instruction you were requested to specify the periphery for the purpose of charging
additional stamp duty over and above the present rate of 6% in the areas falling under Municipalities
and Municipal Corporation which fall within 5 km from outer limit of Municipal Corporation/
Municipalities.

2. The matter has been considered by the Government and it has been decided that the
periphery of 5 km from outer limit of Municipalities may only be specified in respect of Municipal
Corporations and Class-1 Municipalities for the present. For the area which falls within 5 km of the
periphery of the remaining Municipalities, the proposals may be sent to Government for
consideration.

3. The Collectors who have already declared the periphery may keep their orders of declaring
periphery in respect of areas other than Municipal Corporations and Class-1 Municipalities, in
abeyance for the time being.

Yours faithfully,

Sd/-
Under Secretary Revenue

Endst. No. 24/165/04-ST-II/1599 Chandigarh, dated the 1.4.2005

A copy is forwarded to :
1. All the Commissioners of Divisions in the State
2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar, for information
and necessary action.
Under Secretary Revenue
292
 GOVERNMENT OF PUNJAB
DEPARTMENT OF INDUSTRIES & COMMERCE
Order
Following guidelines are prescribed for grant of Stamp Duty / registration fee exemption to
Mega Projects, where this concession has been apporved by the Empowered Committee under
Industrial Policy 2003.

(I) The Company to which the Empowered Committee grants exemption from the payment
of Stamp duty/registration fee shall give details of the land, including total acreage,
khasra numbers and location of plot.

(ii) If the area of land is considered optimum for the project, these details will be forwarded
to the Department of Revenue by the Department of Industries & Commerce, Punjab.
The Industry concerned may purchased more land but the extra land would neither be
eligible for concession of stamp duty / registration fee, nor count toward the investment
to qualify as a Mega Project.

(iii) The Department of Revenue will issue the requisite exemption certificate / notification
within 15 days of receipt of the proposal from the Department of Industries & Commerce.

(iv) Exemption Certificate / Notification will have the following stipulations : -

(a) The Company shall pay to the Government the whole or proportionate amount of
stamp duty exemption availed on complete or any part of land as the case may be,
which would remain unutilised from the purpose of the project after three years or
such longer period as may be allowed by Empowered Committee.

(b) In case of sale / transfer in any manner before a period of five years from the
commencement of production / operation of the unit / project, the Company would
be liable to pay stamp duty on the date of original purchase with interest to be
prescribed by the Industries Department or the rate of stamp duty applicable on the
date of sale, whichever is more

(c) Entry regarding (a) and (b) above shall be made in the revenue record by the
Department of Revenue.

(d) In case the project is not implemented within the schedule given by the Empowered
Committee, the amount of exemption availed will becomes recoverable as arrears
of land revenue.

S.C. AGRAWAL
Dated, Chandigarh the 7th April, 2005 Principal Secretary to Government of Punjab,
Department of Industries & Commerce.

293
Endst. No. CC/JDP/Mega/Revenue/1700 Dated : 8th April, 2005

A copy of above is forwarded to the Financial Commissioner, Department of Revenue,

Punjab with reference to their letter No. 8/32/2004-ST.2/1056, dated 22.21005 for information and
necessary action.

Joint Director (Policy)

for Director of Industries & Commerce, Pb.

294
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 1-3SST-11/2.10.c6 Pvr5 7 °LI
2L'165 /0u,
To

All the Collectors (D.Cs) in the State of Punjab

Subject : Levy of additional stamp duty @3% for Social Security Fund - Clarification
regarding exemption.

Sir,

I am directed to refer to this Department letter No. 24/165/04-ST-I1/1598, dated 1.4.2005 on

the subject noted above and to say that it has been brought to the notice of the State Government
that Registering Officers are allowing exemption from payment of additional stamp duty @3% for
the purpose of Social Security Fund as well, on the instruments on which only stamp duty has
been remitted by the State Government vide orders issued from time to time. Government observe
that this action of the Registering Officers is untenable as State Government have not remitted the
additional stamp duty referred to above.

2. It is, therefore, emphasized that additional Stamp duty @ 3% be levied and collected on
each of the instrument attracting provisions of the Indian Stamp (Punjab Amendment) Ordinance,
2005 (Punjab Ordinance 1 of 2005).

3. It may be ensured that additional stamp duty where it has been remitted due to omission of
the Registering Officers, may be got recovered without further loss of time.

Receipt of this letter may kindly be acknowledged.

Yours faithfully,
Sd/-
Under Secretary Revenue (S)

Endst.No. : 24/165/04-ST-II/2562 Chandigarh, dated the 6.5.2005

A copy is forward to :

1. All the Commissioner of Divisions in the State

2. All the Sub-Divisional Magistrates in the State

3. All the Sub-Registrars in the State

4. All the Joint Sub-Registrars in the State
for information and necessary action.
Sd/-
Under Secretary Revenue (S)
295
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 13/2/2000-ST-11/2773

To
The Postmaster General,
Punjab Circle,
Chandigarh.

Chandigarh, dated 12-5-2005

Subject : Sale of stamps/stamp papers through the Post Offices - lifting of revenue stamps for
the sale of Rs. 3.00 crores annually.

Sir,

I am directed to refer to the subject noted above and to say that the State Government of
Punjab has allowed the Post Offices to sell the stamps/stamp papers after getting a license from
the Collector concerned. They are further entitled to have 2% discount on the sale of stamps/
stamp papers. This has been allowed by the State Government as a special measure to the Post
Offices in departure with the practice obtaining elsewhere. Thus the Post Offices will be earning
much more through the discount allowed to them in the above said cases. As a consequence, the
Post Offices are now in a position to sell the revenue stamps on the counter meant for the sale of
stamps/stamp papers. This will considerably reduce their efforts meant to sell the revenue stamps.
The State Government will continue to allow 3% discount on the sale of revenue stamps as hitherto
fore. However, keeping in view the volume of business being offered by the State Government to
them the Post Offices shall also necessarily lift revenue stamps at least worth Rs. 3.00 crores
annually on the payment of 3% discount in a regular manner alongwith the purchase of other
stamps/stamp papers.

Sd/-
Under Secretary Revenue (S)

Endst. No. 13/2/2000-ST.I1/2774 Chandigarh, dated the 12.5.2005

A copy is forwarded to all the :

1. Commissioners of the Divisions;
2. Deputy Commissioners in the State;
3. District Treasury Officers
Sd/-
Under Secretary Revenue (S)

296
Endst. No. 13/2/2000-ST.II/2775 Chandigarh, dated the 12.5.2005

A copy is forwarded to the Department of Finance, Government of Punjab with reference to

their I.D. No. 12/9/99-2FE6/204, dated 9.31005.

Under Secretary Revenue (S)

297
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
All the Collectors (Deputy Commissioners) in the State

Memo No. 13/9/2004-ST-I1/5116

Chandigarh, Dated the 13.6.05

Subject : Additional stamp duty @ 3% in areas falling under Municipalities and Municipal
Corporations and their periphery for Social Security Fund.

In continuation of this Department Memo No. 13/9/2004 ST-II/1260, dated 3.3.2005, a copy
of the Indian Stamp (Punjab Amendment) Act, 2005 (Punjab Act No. 11 of 2005) is enclosed for
information and necessary action.

Sd/-
Superintendent

Endst. No. 13/9/2004-ST-11/5117 Chandigarh, dated the 13.6.2005

In continuation of this Deptt. Endst. No. 13/9/2004-ST-I1/1261, dated 3.3.05, a copy with a
copy of the Indian Stamp (Punjab Amendment)Act, 2005 (Punjab Act No. 11 of 2005) is forwarded
to the following for information and necessary action:-

1. All the Divisional Commissioners of Divisions in the State,

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3.All the Sub-Divisional Magistrates in the State ;
4. All the Sub-Registrars in the State ;
5 All the Joint Sub Registrars in the State.
Sd/-
Superintendent

A copy with a copy of the above said Act is forwarded to Superintendent, Taccavi Loan and
Stamp Budget Branch in continuation of this Deptt. Endst. No. 13/9/2004-ST-I1/1262, dated 3.3.2005
for information and necessary action:-

To
The Superintendent
T.L.S.B. Branch

Endst. No. 13/9/2004-ST-I1/5118 Chandigarh, dated the 13.6.2005

298
 PUNJAB GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

CHANDIGARH, MONDAY, MAY 16, 2005

(VAISAKHA 26, 1927, SAKA)

LEGISLATIVE SUPPLEMENT
Contents
Part I Pages
Acts
The Indian Stamp (Punjab Amendment)
ACT, 2005
(Punjab Act No. 11 of 2005)
131-133
Nil

299
 PUNJAB GOVT. GAZ. (EXTRA.) MAY 16, 2005
(VAISAKHA 26, 1927 SAKA)

PART I
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
Notification
The 16th May, 2005

No. 16-Leg./2005.-The following Act of the Legislative of the State of Punjab received the
assent of the Governor of Punjab on the 12th May, 2005, and is hereby published for general
information:-
THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 2005

(Punjab Act No. 11 of 2005)

AN

ACT
Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.

Be it enacted by the Legislature of the State of Punjab in the Fifty-sixth year of the Republic
of India as follows :

1. (I) This Act may be called the Indian Stamp (Punjab Amendment) Short title and
Act, 2005. commencement.

(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899 (hereinafter referrd to as the principal Amendement of
section 2 of
Act), in its application to the State of Punjab, in section 2, in clause (10), for
Central Act 2 of
the word, figure, letter and sign "Schedule 1-A,", the words, figures, letters
1899.
and sign "Schedule 1-A or by Schedule 1-B," shall be substituted.

3. In the principal Act, after section 3-B, the following section shall be Insertion of new
section 3-C in
inserted, namely :-
Central Act 2 of
"3-C. (1) Every instrument mentioned in entry 23 of Schedule 1-A 1899.
Instrument chargeable with duty under section 3, shall, in addtion to
chargeable with that duty, be also chargeable with such duty, as specified
additional duty.
in Schedule 1-B, if such an instrument is executed in the
area falling within the jurisiction of a Municiaplity or a
Corporation or within the area of five kilometers from the
outer limit of the Municipality or Corporation, as the case
may be, as may be specified by the Collector. This shall
be applicable only to Municipal Corporation and Class-1
Municipalities.
300
 (2) The additional duty with which any instrument is
chargeable under sub-section (1), shall be paid and such
payment shall be indicated on such instrument by means
of stamp or stamp paper bearing the inscription "Social
Security Fund" whether with or without any other design,
picture or inscription.

(3) Except as otherwise provided in sub-section (2), the

provisions of this Act shall, so far as may be, apply in
relation to the additional duty chargeable under sub-section
(1), in respect of the instruments referred to therein as
they apply in relation to the duty chargeable under section
3 in respect of those instruments.

Explanation. - For the purpose of this section,-

(1) The expression "Municipality" and "the Corporation" shall
have the same meaing as assigned to them respectively,
under the Punjab Municipal Act, 1911 and the Punjab
Municipal Corporation Act, 1976.

(2) The expression "Social Security Fund" means a fund

constituted under the Punjab Social Security Fund
Regulations, 2005 for providing financial assistance to the
needy, deserving and weaker sections of the society in
the State of Punjab through the Welfare Scheme.".
4. In the principal Act, after Schedule 1-A, the following Insertion of new
Schedule shall be added, namely :- section 3-C in
Central Act 2 of
"SCHEDULE 1-B 1899.

(See Section 3-C)

Conveyance as defined in Where conveyance amounts

section 2(10), not being a transfer to sale immovable
charged or exempted property
under entry No. 62

1 2

Where the value or amount of One rupee fifty paise

the consideration for such
conveyance as set forth their
does not exceed Rs. 50;

Where it exceeds Rs. 50, but Three rupee

does not exceed Rs. 100 ;

301
 PUNJAB GOVT. GAZ. (EXTRA.) MAY 16, 2005
(VAISAKHA 26, 1927 SAKA)

Conveyance as defined in Where conveyance amounts

section 2(10), not being a transfer to sale of immovable
charged or exempted property
under entry No. 62

1 2

Where it exceeds Rs. 100, but does not Six rupees

exceed Rs. 200;

Where it exceeds Rs. 200, but does not Nine rupees

exceed Rs. 300;

Where it exceeds Rs. 300, but does not Twelve rupees

exceed Rs. 400;

Where it exceeds Rs. 400, but does not Fifteen rupees

exceed Rs. 500;

Where it exceeds Rs. 500, but does not Eighteen rupees

exceed Rs. 600;

Where it exceeds Rs. 600, but does not Twenty one rupees
exceed Rs. 700;

Where it exceeds Rs. 700, but does not Twenty four rupees
exceed Rs. 800;

Where it exceeds Rs. 800, but does not Twenty seven rupees
exceed Rs. 900;

Where it exceeds Rs. 900, but does not Thirty rupees

exceed Rs. 1000;

and for every Rs. 500 or part thereof in Fifteen rupees.".

exceed of Rs. 1000

5. (1) The Indian Stamp (Punjab Amendment) Ordinance, 2005 (Punjab Repeal and
Ordinance 1 of 2005), is hereby repealed. saving

302
 (2) Notwithstanding such repeal, anything done or any action taken under
the principal Act, as amended by the Ordinance referi-ed to in sub-section (1),
shall be deemed to have been done or taken the principal Act, as amended by
this Act.

H.S. BHALLA
Secretary to Govt. of Punjab,
Department of Legal and Legislative Affairs.

303
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 13/9/2004-ST-11/5136

To

All the Collectors (Deputy Commissioners) in the State of Punjab

Chandigarh, Dated the 13.6.05

Subject : Payment of additional stamp duty @ 3% for Social Security Fund over and above
the present payable stamp duty 6% on instrument of sale of immovable property.

Sir,

I am directed to refer to the subject noted above and to say that vide Punjab Act No. 11 of
2005 which was published in the Punjab Government Gazette (Extraordinary) dated 16th of May,
2005, an additional stamp duty was levied as specified in Schedule I-B referred to Section 3-C of
the Act ibid. It is clear that if such an instrument regarding sale of immovable property is executed
in the area billing within the jurisdiction of a Municipality or a Corporation or within the area of 5
kilometers from the outer limit of Class-I Municipality or Corporation as the case may be, as may
be specified by the Collector, an additional stamp duty @ 3% is leviable.

2. It has been brought to the notice of the State Government that lot of mis-information/confusion
prevails amongst the public regarding chargeability of additional stamp duty @ 3% for Social Security
Fund. In order to avoid/remove this confusion/mis-information, you are requested to put up a Board
at the prominent place in each of the office of Sub-Registrar/Joint Sub-Registrar regarding
applicability of 3% additional stamp duty. Wherever an additional stamp duty is not leviable, it should
be clearly indicated on the board that 3% stamp duty is not leviable in that area.

3. It is, therefore, requested that various rates of fees levied/charged by the State Government
like stamp duty/registration fee and the charges levied by the Punjab Land Record Society should
be displayed prominently on a painted Board for information of general public.

4. The expenditure on account of painting the Board should be charged to the concerned
Punjab Land Record Society.

5. The receipt of this letter may kindly be acknowledged.

Yours faithfully,
Sd/-
Under Secretary Revenue

Endst. No. 13/9/2004-ST-11/5137 Chandigarh, dated the 116.2005

304
 A copy is forwarded to :-

(1) All the Commissioners of Divisions in the state.

(2) The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
for information and necessary action.
Sd/-
Under Secretary Revenue

Endst. No. 13/9/2004-ST-11/5138 Chandigarh, dated the 13.6.2005

A copy is forwarded to Consolidation Branch for information.

Sd/-
Under Secretary Revenue

305
IMMEDIATE
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions in the State,

2. All the Collectors (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab,
Kapurthala Road, Jalandhar
4. All the Sub-Registrars in the State ;
5. All the Joint Sub Registrars in the State.

Memo No. 8/15/04-ST-II/5398

Chandigarh, dated the 22.6.2005

Subject : Reduction of 1% stamp duty of registration deed in favour of female buyer(s)-

A copy of the Notification No. S.O. 29/C.A.2/1899/S.9/2005, dated the 6th June, 2005 is
enclosed for information and immediate necessary action.

2. It is requested that the contents of the Notification be brought to the notice of all concerend.

3. Please acknowledged its receipt.

Sd/-
SUPERINTENDENT

A copy of Notification No. S.O. 29/C.A.2/1899/S.9/2005, dated the 6th June, 2005 is forwarded
to Superintendent, Finance pension Policy and Coordination Branch for information and necessary
action.
Sd/-
SUPERINTENDENT
To

The Superintendent,
Finance pension Policy and Coordination Br,
Department of Finance.

I.D. No. 8/15/04-ST-II/5399 Chandigarh, dated the 22.6.05

306
Endst. No. 8/15/04-ST-I1/5400 Chandigarh, dated the 22.6.05

A copy of Notification No. 5.0. 29/C.A.2/1899/S.9/2005, dated the 6th June, 2005 is forwarded
to Accountant General (Audit) Punjab, Chandigarh for information and necessary action.

Sd/-
SUPERINTENDENT

A copy is forwarded to Superintendent Taccavi Loan and Stamp Budget Branch alongwith a
copy of Notification No. S.O. 29/C.A.2/1899/5.9/2005, dated the 6th June, 2005 for information and
necessary action.

Sd/-
SUPERINTENDENT

To
The Superintendent
Taccavi Loan and Stamp Budget Branch.

I.D. No. 8/15/04-ST-I1/5401 Chandigarh, dated the 22.6.05

Endst. No. 8/15/04-ST-I1/5402 Chandigarh, dated the 22.6.05

A copy alongwith a copy of Notification No. S.O. 29/C.A.2/1899/S.9/2005, dated the 6th
June, 2005 is forwarded to Monitoring-Cum-Evaluation Officer for information and necessary action.

Sd/-
SUPERINTENDENT

A copy alongwith five copies of Notification No. S.O. 29/C.A.2/1899/S.9/2005, dated the 6th
June, 2005 is forwarded to Chief Stamp Auditor Punjab, Chandigarh for information and necessary
action.

Sd/-
SUPERINTENDENT

307
 PUNJAB GOVT. GAZ. (EXTRA.) JUNE 6, 2005
(JYST 16, 1927 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Notification
The 6th June, 2005

No. S.O. 29/C.A.2/1899/S.9//2005 -- In exercise of the powers conferred by clause (a) of

sub-section (I) of section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other
powers enabling him in this behalf, the Governor of Punjab is pleased to reduce the amount of duty
chargeable under the aforesaid Act by one per cent in respect of the instruments mentioned in
entry 23 (i.e. Conveyance as defined in Section 2 (10), not being a transfer charged or exempted
under entry No. 62) of the Schedule 1-A, appended to the aforsaid Act with immediate effect, when
executed in favour of female buyers in the State of Punjab.

RUPAN DEOL BAJAJ,

Financial Commissioner, Revenue,

and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

308
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 13/7/2002-ST-I1/9093

To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 26.10.2005

Subject : Deposit of stamp duty at the counters of State Bank of India.

Sir,

I am directed to refer to the subject noted above and to say that vide Finance (No. 2) Act,
2004, No. 23 of 2004 published in the Gazette of Government of India on 10th September, 2004 in
the Indian Stamp Act, 1899 in Section 2, the following clause No. 26 has been inserted namely:-

1(26)" Stamp means any mark, seal or endorsement by any agency or person duly
authorised by the State Government, and includes an adhesive or impressed stamp,
for the purpose of duty chargeable under this Act."

It would be observed that the amendment mentioned above enables the payment of stamp
duty by menas any mark, seal or endorsement by any agency or person duly authorised by the
State Government, and includes an adhesive or impressed stamp, for the purposes of duty
chargeable under the Indian Stamp Act, 1899.

3. The matter of deposit of stamp duty in cash at the counters of State Bank of India at District
Headquarters, where the such branches exist, has been considered by the State Government. In
view of the provisions repreduced above, it has been decided that the stamp duty amounting to Rs.
20000/- or more in a single transaction shall be deposited by the vendee/vendors, as the case may
be, at the branches of State Bank of India situated at District Headquarter where Government
receipts are accepted.

No stamp duty shall be accepted by any of the Sub-Registrar/Joint Sub-Registrar or any other
officer for amounts mentioned above through stamps/stamp papers from the date from which the
State Bank of India permits/accepts the such a deposit.

4. The following procedure shall be observed at the counters of State Bank of India for deposit
of Stamp duty:-

309
i) The Depositor of the stamp duty shall fill the requisite challan form in triplicate as
here-to-fore. This challan form shall contain the Head of Account (for stamp duty
and additional stamp duty) to which the duty is to be deposited. The blank challan
forms shall be supplied by the treasury to the bank as was supplied here-to-fore to
any individual.

H) The bank shall issue a receipt on a proforma, a copy of which is enclosed at

Annexure, on specially desinged paper duly signed by their authorised officer;

Hi) Depositor shall produce this receipt in original duly pasted on the paper on which
deed is presented for registration;

iv) The Registration Officer shall intimate the user ID. to the concerned branch of the
State Bank of India to enable them to transmit the particulars of the depositor as
well as amount deposit;

v) The concerned branch of the State Bank of India shall transmit the data as at (Hi)
above to the Registering Officer daily on line immediately on each of the working
days;

vi) The Registration Officer shall verify the deposit of stamp duty in State Bank of India
as shown in the receipt presented to him by the depositor from branch of the State
Bank of India through internet, before releasing the instrument to the executant/
executor of the instrument. The modem for the purpose of internet shall be purchased
by the Registering Officer through the Deputy Commissioner out of existing budget
provisions.

vii) The concerned branch of the State Bank of India shall transmit the entire data of the
stamp duty and addl. stamp duty to the concerned treasury officer on each day as
here-to-fore.

viii) The State Bank of India shall install software in the computer in the office of concerned
registering officers and impart training to them to ensure that payment has actually
been deposited in the Bank by the depositor

ix) The State Bank of India shall be authorised to collect charges on account of deposit
of duty from the depositor as follows :-

Amount of deposit Charges

Upto Rs. 20,000/- Rs. 20/-
Rs. 20001 to Rs. 100000/- Rs. 100/-
Rs. 100001/- to Rs. 500000/- Rs. 500/-
310
 Rs. 500001/- and above Rs. 1000/-
These rates will be subject to review after a period of one year.
x) The Deposit of the stamp duty shall start as per schedule given by the State Bank of
India in each branch situated at District Headquarters.

Reconciliation of the amount deposited of stamp-duty/addtional stamp duty will be

done by Bank with treasury every week.

xii) The names and addresses of the Sub-Registrars/Joint Sub-Registrars may be

intimated to the concerned branch of the State Bank of India to enable them to mail
pass words to them so that they can view their accounts. Their telephone numbers
may also be communicated to the Branch of the Bank.

5. The Branches of the State Bank of India at Bhatinda, Faridkot, Sangrur, Mansa, Ropar and
Kapurthala will start this work when they get permission to start collection of stamp duty from the
Reserve Bank of India.
i
6. It is requested that these instructions may be brought to the notice of the all concerened for
strict compliance.

Yours faithfully,

Sd/-
Under Secretary Revenue

,Endst. No. 13/7/2002-ST-I1/9094 Chandigarh, dated the 26.10.2005

A copy is forwarded to :-

1. All the Commissioners of Divisions,

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. The Director Treasury and Accounts, Punjab, Chandigarh
4. The Assistant General Manager, State Bank of India, Sector 17-B, Chandigarh
with reference to his letter No. GBD, dated 'NIL' (received on 14.10.2005)
for information and necessary action.
Sd/-
Under Secretary Revenue

311
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE
(STAMP AND REGISTRATION BRANCH)

To
1. All the Commissioners of Divisions in the State,
2. All the Collectors (Deputy Commissioners) in the State. 1

3. All the Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

4. All the Sub-Registrars (Tehsildars) in the State ;
5. All the Joint Sub Registrars (Naib-Tehsildars)in the State.

Memo No. 13/2/2004-ST-II/9359

Chandigarh, dated the 8.11.05

Subject : Rates of Stamp Duty on instrument falling under Schedule-I of the Indian
Stamp Act, 1899.

In continuation of Government Memo No. 13/2/2004-ST-11/781-85, dated 25.02.2004, a copy

of Notification No. S.O. 522(E), dated 7th April, 2005 published in Part - II, Section 3, Sub-Section
(ii) of the Gazette of India, Extra-ordinary, dated 7th April, 2005 issued by the Government of India,
Ministry of Finance. Department of Revenue is sent herewith for information and necessary action. j

2. The receipt of this letter may please be acknowledged.

Sd/-
SUPERINTENDENT GRADE-I
I
Endst. No. 13/2/2004-ST-11/9360 Chandigarh, dated the 8.11.05

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh.alongwith a copy

of Notification No. S.O. 522(E), dated 7th April, 2005 issued by the Government of India, Ministry of
Finance, Department of Revenue for information and necessary action.

Sd/-
SUPERINTENDENT GRADE-I

312
[To be published in the Gazette of India, Extraordinary Part II, Section 3, sub-section (ii),
dated the 7th April, 2005]
17 Chaitra, 1927 (Saka)

GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

New Delhi, the 7th April, 2005

17 Chaitra, 1927 (Saka)

ORDER
STAMPS

S.O. 522(E), -- In exercise of the powers conferred by clause (a) of sub-section (1) of section 9 of
the Indian Stamp Act, 1899 ( 2 of 1899), Central Government, hereby makes the following amendment
with effect from the 1st March, 2004, in the Order of the Government of India in the Ministry of
Finance (Department of Revenue) number S.O. 130(E), dated the 28th January, 2004, namely:-

In the said Order, for the proviso occurring at the end of the Table, the following proviso
shall be substituted, namely:-
"Provided that rates of stamp duty specified in column (2) on Bills of Exchange for items
(b) and (c) in Article 13 and on promissory note for item (b) of Article 49 shall not apply to usance
bills of exchange or promissory notes drawn or made for securing finance from Reserve Bank of
India, Industrial Finance Corporation of India, Industrial Development Bank of India, State Financial
Corporations, Commercial Banks and Cooperative Banks for (a) bonafide commerical or trade
transactions, (b) seasonal agricultrual operations or the marketing of crops, or (c) production or
marketing activities of cottage and small scale industries and such instruments shall bear the rate
of stamp duty at one-fifth of the rate mentioned in column (2) against items (b) and (c) in Article 13
and item (b) in Article 49 of Schedule of 1 of the Indian Stamp Act, 1899 (2 of 1899)."
[F.No. 33/3712004-ST]

(R.G. CHHABRA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA..

To
The Manager,
Government of India Press,
Mayapuri, New Delhi

Note : The Principal Order was published in the Gazette of India, Extraordinary, Part II, Section
3, sub-section (ii) vide S.O. number 130(E) dated 28th January, 2004.

313
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315
 No. 24/42/02-ST-I1/771

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 31.1.2006

Subject : Procedure to be adopted at the time of conducting enquiry to determine the

market value of a property and proper duty payable thereon.

Sir,

I am directed to refer to this department letter No. 24/42/2002-ST-I1/2129, dated 16.5.2002

and letter No. 24/42/202-ST-11/843, dated 26.2.03 on the subject noted above and to state that it
has again come to the notice of the State Government that the Registering Officers are issuing
notices for the recovery of the deficient amount of the stamp duty and registration fee as pointed
out by the Audit Agency of this department and the audit party of the office of Accountant General,
Punjab, The instructions referred to above are not complied with meticulously and it is again
requested that for the recovery of the deficient amount of stamp duty and registration fee, proper
procedure as prescribed in the Indian Stamp Act, 1899 and Registration Act, 1908 may be followed.

2. It is made clear again that the Registration Officer(s) in case of any default, in issue of the
notices, will be liable for disciplinary action.

Yours faithfully,

Sd/-
Under Secretary to Govt., Pb
Department of Revenue

Endst. No. 24/42/02-ST-II/772 Chandigarh, dated the 31.1.06

A copy is forwarded to the following:-

1. All the Commissioners of Divisions,
2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
3. All the Sub-Registrars in the State ;

316
 4. All the Joint Sub Registrars in the State.

for information and necessary action.

Sd/-
Under Secretary to Govt., Pb
Department of Revenue

A copy is forwarded to the Superintendent Taccavi Loan and Stamp Budget Branch for
information and necessary action.

Sd/-
Under Secretary to Govt., Pb.
Department of Revenue

To

The Superintendent
T.L.S.B. Branch

Endst. No. 24/42/02-ST-11/773 Chandigarh, dated the 31.1.06

317
 GOVT. OF PUNJAB
J DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions in the State,
2. All the Collectors (Deputy Commissioners) in the State.
3. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
4. All the Sub-Registrars (Tehsildars) in the State ;
5. All the Joint Sub Registrars (Naib-Tehsildars)in the State.

Memo No. 13/2/2004-ST-11/995

Chandigarh, dated the 8.2.06

Subject : Rates of Stamp Duty on instrument falling under Schedule-I of the Indian
Stamp Act, 1899.

In continuation of Government Memo No. 13/2/2004-ST-I1/9359, dated 8.11.05, a copy of

Notification No. S.O. 1681(E), dated 30th November, 2005 published in Part - II, Section 3, Sub-
Section (ii) of the Gazette of India, Extra-ordinary, dated 30th November, 2005 issued by the
Government of India, Ministry of Finance, Department of Revenue is sent herewith for information
and necessary action.

2. The receipt of this letter may please be acknowledged.

Sd/-
SUPERINTENDENT GRADE-1

Endst. No. 13/2/2004-ST-II/996 Chandigarh, dated the 8.2.06

A copy s forwarded to the Accountant General (Audit) Punjab, Chandigarh.alongwith a copy

of Notification No. S.O. 1681(E), dated 30th November, 2005 issued by the Government of India,
Ministry of Finance, Department of Revenue for information and necessary action.

Sd/-
SUPERINTENDENT GRADE-1

318
 MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

ORDER
New Delhi, the 30th November, 2005
STAMPS

S.O. 1681(E), -- In exercise of the powers conferres by clause (a) of sub-section (1) of section 9
of the Indian Stamp Act, 1899 ( 2 of 1899) and in supersession of the Orders of the Government
of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extra-
ordinary, Part-II, Section 3, sub-section (ii), vide numbers S.O. 1145(E) dated the 18th October,
204, and S.O. 522(E) dated the 7th April, 2005, except as respects things done or omitted to be
done before such supersession Central Government hereby makes the following amendment in
the order of the Govrernment of India, Ministry of Finance (Department of Revenue) number S.O.
130(E), dated the 28th January, 2004, published in Part-II, Section 3, sub-sectin (ii) of the Gazette
of India, Extra-ordinary dated the 28th January, 2004, namely:-

In the said Order, for the priviso occurring at the end of the Table, thereto the following
proviso shall be substituted, namely:-

"Provided that rates of stamp duty specified in column (2) of the above table, on Bills of
Exchange for items (b) and (c) of Article 13 and on promissory note for item (b) of Article 49 of the
Schedule I of the Indian Stamp Act, 1899 (2 of 1899), as referred to in the said Table, shall not apply
to usance bills of exchange or promissory notes drawn or made for securing finance from the
Reserve Bank of India, Small Industries Development Bank of India, State Financial Corporations,
Commercial Banks and Cooperative Banks for (a) bonafide commerical or trade transactions, (b)
seasonal agricultural operations or the marketing of crops, or (c) production or marketing activities
of cottage and small scale industries and such instruments shall bear the rate of stamp duty at
one-fifth of the rate specified in the said Table against items (b) and (c) of Article 13 and item (b) of
Article 49, as referred to in said Table.

Provided further that the rates of stamp duty specified in column (2) of the said Table, on
promissory note for item (b) of Article 49 of the Schedule I of the Indian Stamp Act, 1899 (2 of
1899), as referred to in the said Table, shall also not apply to promissory note in the form of
commerical paper and such instruments shall bear the rate of stamp duty at one-fifth of the rate
specified in the said Table against item (b) of Article 49, as referred to in said Table.

Explanation 1. - For the purpose of the first proviso-

(a) the expression "agricultural operations" includes animal husbandry and allied
activities jointly undertaken with agricultureal operations;

319
 (b) "crops" include products of agricultural operatons;

(c) the expression "marketing of crops" includes the processing of crops prior to
marekting by agricultural producers or any organisation of such producers.

Explanation 2. - For the purpose of the second proviso, "commercial paper" means an unsecured
money market instrument issued, in the form of a promissory note, in accordance with the guidelines
issued by the Reserve Bank of India from time to time.

Explanation 3. - The duty chargeable shall, wherever necessary, be rounded off to next five paise."

[F.No. 33/18/2005-ST]

(R.G. CHHABRA)
UNDER SECRETARY

320
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

No. 24/84/2004-ST-11/1051

To

1. All the Commissioners of Divisions in the State of Punjab,

2. All the Collectors (Deputy Commissioners) in the State of Punjab.

Chandigarh, dated the 9.02.06

Subject : Regarding lifting of the ban for issue of new licence of Stamp Vendors

Sir,

lam directed to refer to this department letter No. 24/84/2004-ST-11/4388, dated 5.11.2004
on the subject noted above and to state that the matter regarding issue of new licences of stamp
vendors to eligible applicants hasbeen reconsidered and it has been decided to withdraw the
instructions issued vide this depatment letter under reference. Therefore, the Collectors may
excercise their powers regarding issue of new licences of stamp vendors to the eligible applicants
in accordance with the provisions contained in the Punjab Stamp Rules, 1934.

2. A list of applicatins for grant of licences already sent is again enclosed for further necessary
action.

Yours faithfully,

Sd/-
Under Secretary Revenue (B)

Endst. No. 24/84/2004-ST-11/1052 Chandigarh, dated the 9.02.06

A copy is forwarded to the PS/Revenue & Rehabilitation Minister, Punjab for information.

Sd/-
Under Secretary Revenue (B)

321
 GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

No. 13/7/2002-ST-I1/3354

To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 3.3.2006

Subject : Deposit of stamp duty through stamps papers and stamps at the counters of
State Bank of India.

Sir,

I am directed to refer to Punjab Govemment letter No. 13/7/2002-ST-11/9093, dated 26.10.2005

on the subject noted above and to say that para 3 of the letter under reference inter-alia provides
that stamp duty amounting to Rs. 20,000/- or more in a single transaction shall be deposited by
the vendee/vendor, as the case may be, at the branches of State Bank of India situated at District
Headquarter where Government receipts are accepted, Further that no stamp duty shall be accepted
by any of the Sub-Registrar/Joint Sub-Registrar or any other officer for amounts mentioned above
through stamps/stamp papers from teh date from which the State Bank of India permits/accepts
the such a deposit. The matter has been reconsidered by the State Government and it has been
decided, in partial modification of the communication referred to above, that stamp duty would also
be accepted as here to fore upto Rs. 50000/- in a single transaction through stamps/stamp papers
obtained from the licensed stamp vendors by vendee/vendor. However stamp duty amounting to
Rs. 20000/- or more in a single transaction, in addition, shall also be continued to be paid/accepted
as here to fore, at District Headquarter through State Bank of India as mentioned in Punjab Govt.
letter dated 26.10.2005.

Yours faithfully,

Sd/-
Under Secretary Revenue (B)

Endst. No. 13/7/2002-ST-I1/3355 Chandigarh, dated the 3.3.06

322
A copy is forwarded to:-

1. All the Commissioners of Divisions,

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

3. The Director Treasury and Accounts, Punjab, Chandigarh
4. The Assistant General Manager, State Bank of India, Sector 17-B, Chandigarh
with reference to this Deptt. letter No. 13/7/2002-ST-II/9094, dated 26.10.05.

for information and necessary action.

Sd/-
Under Secretary Revenue (B)

323
FAX TODAY Memo No. 24/54/06-ST-I1/5947

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 18.5.06

Subject : Fixation of minimum market value of land/property located in the various districts
under the Punjab Stamp (dealing of under-valued instruments) Rules, 1983 for
the year 2006-07.

Sir,

I am directed to refer to Punjab Govt. No. 24/54/06-ST-I I/3617, dated 13.3.06 on the subject
noted above and to say that it has been brought to the notice of the Government that the minimum
market value of land/properties located in several districts has been fixed by about 500/600% over
the previous market value. The State Government had advised in the past to review these market
values wherever they were found to be on higher side. On the other hand, the same position has
been found to have been repeated. In this context, the matter has been reviewed at the highest
level in Government and it is advised that the minimum market value of the property may be
pegged as on 31st March, 2006 e.g. no increase be made in the minimum market value during the
current year i.e. 2006-07.

2. The target for stamp duty collection will also be pegged at the actual performance of last
year. The compliance report be sent to the Government at once.

Yours faithfully,

Sd/-
Under Secretary Revenue (B)

Endst. No. 24/54/06-ST-II/5948 Chandigarh, dated the 18.5.2006

324
A copy is forwarded to the following for information and necessary action. :-

1. All the Commissioners of Divisions in the State ;

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar
in continuation of Punjab Govt. Memo No. 24/54/06-ST-I I/3618, dated 13.3.2006.

Sd/-
Under Secretary Revenue (B)

Endst. No. 24/54/06-ST-I1/5949 Chandigarh, dated the 18.5.06

A copy is forwarded to the Department of Finance Punjab for information and necessary action.

Sd/-
Under Secretary Revenue (B)

A copy is forwarded to the Superintendent Taccavi Loan and Stamp Budget Branch for
information and necessary action.

Sd/-
SUPERINTENDENT GRADE-I
To

The Superintendent
Taccavi Loan and Stamp Budget Branch,

I.D. No. 24/54/06-ST-I1/5950 Chandigarh, dated the 18.5.06

325
(To be substituted bearing the same number and date)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Memo No. 24/54/06-ST-I1/5947

To

All the Collectors (Deputy Commissioners) in the State

Chandigarh, Dated the 18.5.06

Subject : Fixation of minimum market value of land/property located in the various

districts under the Punjab Stamp (dealing of under-valued instruments) Rules,
1983 for the year 2006-07.

Sir,
I am directed to refer to Punjab Govt. No. 24/54/06-ST-1I/3617, dated 13.3.06 on the subject
noted above and to say that it has been brought to the notice of the Government that the minimum
market value of land/properties located in several districts has been fixed by about 500/600% over
the previous market value. The State Government had advised in the past to review these market
values wherever they were found to be on higher side. On the other hand, the same position has
been found to have been repeated. In this context, the matter has been found to have been repeated.
In this context, the matter has been reviewed at the highest level in Government and it is advised
taht the minimum market value of the property may be pegged as on 31st March, 2006 e.g. no
increase be made in the minimum market value during the current year i.e. 2006-07.

2. The target for stamp duty collection will also be pegged at the actual target of last year. The
compliance report be sent to the Government at once.

Yours faithfully,

Sd/-
Under Secretary Revenue (B)

Endst. No. 24/54/06-ST-I1/5950 Chandigarh, dated the 18.5.06

326
A copy is forwarded to the following for information and necessary action. :-

1. All the Commissioners of Divisions in the State ;

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar in continuation
of Punjab Govt. Memo No. 24/54/06-ST-I1/3618, dated 13.3.2006.

Sd/-
Under Secretary Revenue (B)

Endst. No. 24/54/06-ST-II/5949 Chandigarh, dated the 18.5.06

A copy is forwarded to the Department of Finance Punjab for information and necessary action.

Sd/-
Under Secretary Revenue (B)

A copy is forwarded to the Superintendent, Taccavi Loan and Stamp Budget Branch for information
and necessary action.

Sd/-
SUPERINTENDENT GRADE-I
To

The Superintendent
Taccavi Loan and Stamp Budget Branch,

Endst. No. 24/54/06-ST-11/5950 Chandigarh, dated the 18.5.06

327
IMiEDIATE
GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions in the State,

2. All the Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar

3. Director, Treasury and Accounts, Punjab, Chandigarh

4. All the Deputy Commissioners in the State.

5. All the Sub-Registrars in the State ;

6. All the Joint Sub Registrars in the State.

Memo No. 8/17/2005-ST-11/6342

Chandigarh, dated the 6.6.2006

Subject : Exemption from payment of Stamp Duty and Registration fee on any deed of
mortgage without possession executed by an officer or employee of the Government of
Punjab
A copy each of Notification No. S.0.24/C.A.16/1908,Ss. 78 and 79/Amd.2006, dated 25th
May, 2006 and Order No. S.O. 25/C.A.2/1899/S.9/2006, dated 25th May, 2006 on the subject noted
above are sent herewith for inforamtion and necessary action.

2. Please acknowledged its receipt.

Sd/-
SUPERINTENDENT GRADE-1

A copy is forwarded to the the Deputy Director (Loans), Goverment of Punjab, Department
of Finance with reference to his letter No. FD Loans/2005/S0-1/P-38/1/258, dated 18.8.2005,
alongwith a copy each of the Notification No. S.0.24/C.A.16/1908,Ss. 78 and 79/Amd.2006, dated
23rd May, 2006 and Order No. S.O. 26/C.A.2/1899/S.9/2006, dated 25th May, 2006 for information
and necessary action.

Sd/-
SUPERINTENDENT GRADE-I

328
To
The Deputy Director (Loans)
Government of Punjab,
Department of Finance,
(Loan Cell), Sector 17-C,
Chandigarh.

I.D. No. 8/17/2005-ST-I1/6343 Chandigarh, dated the 6.6.2006

A copy s forwarded to the Budget Officer-Cum-Deputy Secretary to Government of Punjab,

Department of Finance with reference to his I.D. No. 12/8/05-2 FE-6/2989, dated 12.12.2005 alongwith
a copy each of the Notification No. S.O.24/C.A.16/1908,Ss. 78 and 79/Amd.2006, dated 25th May,
2006 and Order No. S.O. 26/C.A.2/1899/S.9/2006, dated 25th May, 2006 for information and necessary
action.
Sd/-
SUPERINTENDENT GRADE-I
To
Budget Officer-Cum-Deputy Secretary
to Government of Punjab,
Department of Finance
(F.E. VI Branch).

I.D. No. 8/17/2005-ST-I1/6344 Chandigarh, dated the 6.6.2006

A copy s forwarded to the Superintendent Taccavi Loan and Stamp Budget Branch alongwith
a copy each of the Notification No. S.0.24/C.A.16/1908,Ss. 78 and 79/Amd.2006, dated 25th May,
2006 and Order No. S.O. 26/C.A.2/1899/S.9/2006, dated 25th May, 2006 for information and necessary
action.
Sd/-
SUPERINTENDENT GRADE-I
To
The Superintendent
Taccavi Loan and Stamp Budget Branch,

I.D. No. 8/17/2005-ST-II/6345 Chandigarh, dated the 6.6.2006

Endst. No. 8/17/2005-ST-I1/6346 Chandigarh, dated the 6.6.2006

A copy s forwarded to the Accountant General (Audit) Punjab, Chandigarh alongwith a copy
each of the Notification No. S.O.24/C.A.16/1908,Ss. 78 and 79/Amd.2006, dated 25th May, 2006
and Order No. S.O. 20/C.A.2/1899/S.9/2006, dated 25th May, 2006 for information and necessary
action.

Sd/-
SUPERINTENDENT GRADE-1
329
 PUNJAB GOVT. GAZ. (EXTRA.) MAY. 25, 2006
(JYST 4, 1928 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

Notification

The 25th May, 2006

No. S.O. 24/C.A.16/1908/Ss.78 and 79/Amd./2006 -- In exercise of the powers conferred

by section No. 78 and 79 of the Registration Act, 1908 (Central Act No. 16 of 1908), and all other
powers enabling him in this behalf, the Governor of Punjab is pleased to make the following
amendment with immediate effect in the Government of Punjab, Department of Revenue and
Rehabilitation, Notification No. S.O. 25/C.A. 16/1908/Ss 78 and 79/80/6056, dated the 15th April,
1980, namely:-

AMENDMENT

In the said notification, under the heading captioned as "Table of Registration Fee", after the
last existing proviso to Articlel, the following proviso shall be added at the end, namely:-

"provided further that no registration fee shall be chargebale under the aforesaid Act, on
any deed of mortgage without possession, executed by an officer or employee of the
Government of Punjab in favour of the Bank(s) specified by the Government of Punjab for
securing the payment of an advance received by him from the aforesaid bank(s) for the
purpose of purchasing of land or plot for the construction of a dwelling house thereon, for
his own use."

K.K. BHATNAGAR,

Financial Commissioner, Revenue,

and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

330
 PUNJAB GOVT. GAZ. (EXTRA.) MAY. 25, 2006
(JYST 4, 1928 SAKA)

GOVT. OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

Order

The 25th May, 2006

No. S.O. 25/C.A.2/1899/S9/2006 -- In exercise of the powers conferres by clause (a) of

sub-section (I) of section 9 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899), and all other
powers enabling him in this behalf the Governor of Punjab is pleased to remit the duty chargeable
under the aforesaid Act on any deed of mortgage without possession, executed by an officer or
employee of the Government of Punjab in favour of the Bank(s) specified by the Government of
Punjab for securing the payment of an advance received by him from the aforesaid bank(s) for the
purpose of purchasing of land or plot for the construction of a dwelling house thereon, for his own
use."

K.K. BHATNAGAR,

Financial Commissioner, Revenue,

and Secretary to Government of Punjab,
Department of Revenue & Rehabilitation

331
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No.24/137/05-ST-I(/8342

To
The Secretary to Government of India,
Ministry of Company Affairs,
Shastri Bhawan,
New Delhi-110001.

Chandigarh, dated the 17-07-2006

Subject : Authorization by State Government in favour of Ministry of Company Affairs in

connection with MCA-21 Project.

Sir,
I am directed to refer to your letter No. HQ/7/2002-Computerisation dated July 6, 2005
on the subject noted above and to enclose requisite authorization of the State Government of
Punjab regarding MCA-21 Project.

Yours faithfully,
Sd/-
(Bhag Ram)
Under Secretary to Government of Punjab,
Department of Revenue

Endst. No.24/137/05-ST-II/8343 Chandigarh, dated the 17-07-2006

A copy is forwarded to the following for information and necessary action:-

i) The Secretary to Government of Punjab, Department of Information and Technology,

SCO No. 193-194, Sector 34-A, Chandigarh.

ii) Sh. Brijesh Srivastava, Representative of Informatics Centre, Sector 9, Mini Secretariat,
Punjab, Chandigarh.

iii) The Director Treasury and Accounts, Punjab, Secretary 17-C, Chandigarh.

iv) All the Commissioners of Divisions in the State.

332
 v) Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.

Sd/-
Under Secretary to Government of Punjab,
Department of Revenue

A copy is forwarded to Superintendent, Taccavi Loan and Stamp Budget Branch for
information and necessary action.
Sd/-
Under Secretary to Government of Punjab,
Department of Revenue

To
The Superintendent,
T.L.S.B. Branch.

I.D.No.24/137/05-ST-11/8344 Chandigarh, dated the 17-07-2006

333
 GOVERNMENT OF PUNJAB

Authorization

The Government of Punjab conveys its concurrence with the proposal of the Ministry of
Company Affairs, Government of India and advice as under:-

i The Government of Punjab authorized the Ministry of Company Affairs, Government

of India to electronically generate the stamp paper through MCA 21 system on behalf
of the State Government for the specific purpose of filings under the provisions of
Companies Act, 1956.

ii The Government of Punjab notifies and authorizesthe bank branches, as per enclosed
list , to receive payments on account of stamp duty under MCA 21- the e-Governance
Project of the Ministry Affairs, and remit the same directly to the account of the State
Government with CAS, RBI Nagpur in accordance with the approved payment and
accounting procedure.

iii The Government of Punjab designated Sh. Shaminder Singh, Treasury Officer, Punjab
Treasury, Chandigarh to whom the Banks authorized under MCA 21 System, and the
Ministry of Company Affairs should send the scrolls/details of payments received on
accounts of Stamp duty and credited to the account of the State Government for the
purposes of accounting and reconciliation.

Sd/-
(K.K.Bhatnagar)
Financial Commissioner Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

334
 GOVERNMENT OF PUNJAB NZ
DEPARTMENT OF REVENUE AND REHABILITATION

List of authorized Banks in the State of Punjab for collection of Stamp Duty by MCA-21, the
e-Governance Project of Ministry of Company Affairs, Government of India.

LIST OF BANKS

Sr.No. Name of the Bank Names of Branch Code No. BRS Code No.
(Allocated by RBI)

1 Punjab National Bank Civil Lines Jalandhar 0300384

(Branch D.No.2235)

2. 1-I.D.F.C. Bank Ltd. The Mall-39 Amritsar 0510177

2.(i) H.D.F.C.Bank Ltd. 3027-B, Guru Kashi Marg, 0510184

Near Bus stand, Bhatinda.
2 (ii) H.D.F.C.Bank Ltd. SCF 19, Phase-7, S.A.S.Nagar, 0510094
Mohali
3. ICICI Bank Ltd. Firoze Gandhi Market, Ludhiana. 6390019

3 (i) ICICI Bank Ltd. Chhotti Baradari, Patiaia. 6390366

Head of Account : - 0030-Stamps and Registration

02-Stamps-Non-Judicial
103-Duty on impressing Documents
03-Duty on unstamped.

335
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions
in the State;
2. All the Collectors (Deputy Commissioners)
in the State.
3. The Inspector General of Registration,
Punjab, Kapurthala Road, Jalandhar.
4. All the Sub-Registrars (Tehsildars)'
in the State;
5. All the Joint Sub-Registrar (Naib-Tehsildars)
in the state;

Memo No.13/5/2004-ST-11/8444
Chandigarh, dated the 18-07-2006

Subject: - Amendment to the Indian Stamp Act. 1899 through the Finance Act.2006.

A copy of letter No. F.No.33/1/2006-ST, dated 05-06-2006 along with an extract of the
Gazette of India Extra-ordinary, Part-II ( Section-1) of the Finance Act, 2006-No.21 of 2006, published
on 19th April, 2006 issued by the Government of India, Ministry of Finance, Department of Revenue
are sent herewith for information and necessary action.
2. The receipt of this letter may please be acknowledged.

Sd/-
Superintendent Grade-I

Endst.13/5/2004-ST-111/8445 Chandigarh, dated the 18-07-2006

A copy is forwarded to the Accountant General (Audit), Punjab, Chandigarh. A copy of

letter No. F. No.33/1/2006-ST-, dated 05-06-2006 along with an extract of the Gazette of India
Extra-ordinary , Part-11 (Section-I) of the Finance Act, 2006-No.21 of 2006, published on 19th April,
2006, the Government of India, Ministry of Finance, Department of Revenue is sent herewith for
necessary action and information.

Sd/-
Superintendent Grade-I
336
 No.33/1/2006-ST

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 5th June,2006

To
The Inspector General,
Stamps & Registration of all State/UTs.

Subject: Amendment to the India Stamp Act, 1899 through the Finance Act, 2006.

Madam/Sir,

This has reference to your earlier letter dated 14 March,2006, informing about certain
amendments to the Indian Stamp Act,1899 carried out through clause 69 of the Finance Bi11,2006.
It was also informed that the amendments will take effect from the date of enactment of the Finance
Act, 2006. The Finance Act, 2006 has since been enacted w.e.f. 18,Apri1,2006 after receiving the
assent of the President.

2. The printed copy of the Official Gazette notifying the Finance Act,2006 has now become
available and a copy of the relevant portion of the same (the first page and the portion containing
clause 69) are enclosed herewith. It may be added here that there was an error in the original print
of the Official Gazette in the sense that on the first page the date of receiving the assent of the
President was mentioned as 18th March, 2006 Instead of 18th Apri1,2006. The Ministry of Law &
Justice had corrected this error through issue of a corrigendum. A copy of the corrigendum is also
enclosed herewith.

3. This is your kind information and further appropriate action.

Thanking you.
Yours faithfully,
Sd/-
Director (Sale Tax)
Tel:0011-2309 2878
Copy to :
The Secretaries, Finance Revenue, of all States/UTs.

337
 THE GAZETTE OF INDIA
EXTRAORDINARY
PART II- Section-I
PUBLISHED BY AUTHORITY
MINISTRY OF LAW AND JUSTICE
(Legislative Department )
No. 23 New Delhi, the 19th Apri1,2006/Chaitra 29,25 (Saka)

The following Act of the Parliament received the assent of the President on the (see
corrigendum) 18th March,2006 and is hereby published for general information:-
THE FINANCE ACT,2006
No.21 of 2006
(18th Apri1,2006)
An Act to give effect as the financial proposals of the Central/Government for
The financial year 2006-2007.

Be it enacted by Parliament in the Fifty-seventh Year of the Republic of India as follows:-

CHAPTER I
PRELIMINARY

1. (1) This Act may be called the Finance Act,2006. Short title and
commencement.
(2) Save as otherwise provided in this Act, sections 2 to 57 shall
be deemed to have come into force on the 1st day of Apri1,2006.

CHAPTER II
RATES OF INCOME —TAX

2. (1) Subject to the provisions of sub-sections (2) and (3) for the Income-tax
assessment year commencing on the Ist day of Apri1,2006,
income tax shall be charged at the rates specified in Part I of
the First Schedule and such tax as reduced by the rebate of
income-tax calculated.

CHAPTMER V
MISCELLANEOUS
Amendement of
69. In the Indian Stamp Act,1899, Act 2 of 1899.

(a) in section,9 sub-section (2) in clause (a), for the words "
Seventh Schedule to the Constitution the words, brackets, letter
and figure "Seventh Schedule to the constitution except the
subject matters referred to in clause (b) of sub-section (1)"
shall be substituted;
338
 (b) in section 35, in clause (a) to the proviso, for the words "not being an
instrument chargeable with a duty not exceeding ten naye paise only, or a bill of
exchange or promissory note, shall, subject to all just exceptions," the word shall"
shall be" substituted.
Repeal of Act 70. The Promissory Note (Stamp) Act,1926, is hereby repealed:
11 of 1926.
Provided that such repeal shall not affect :-
(a) The previous operation of the said Act or anything duly done or suffered
thereunder;
(b) Any right, privilege, obligation or liability acquired, accrued or incurred
under the said Act ; and
(c) The validation of execution of any promissory note under the said
Act.
Amendement 71. In the Central Sales Tax Act,1956 in section 14, after clause (v) the following
of section 14 of
clause shall be inserted, namely :-
Act 74 of 1956.
"(va) liquefied petroleum gas for domestic use."
Amendement 72. In the Additional Duties of Excise (Goods of Special Importance) Act,1957,
of First
Schedule to with effect from the Ist day of January,2007, the First Schedule shall be amended
Act 58 of in the manner specified in the Eighth Schedule.
1957.
Amendement 73. In the Oil Industry (development) Act,1974, in the schedule, against Sr.No.1
of Schedule to
Act 47 of relating to crude oil, for the entry in column 3, the entry " Rupees two thousand five
1974. hundred per tone." Shall be Substituted.

Amendement 74. In the Additional Duties of Excise (Textiles and Textile Articles) Act,1978,
of Schedule to
Act 40 of with effect from the Ist day of January,2007 the Schedule shall be amended in the
1978. manner specified in the Ninth Schedule.

Amendement 75.
of Seventh In the Finance 2001 with effect from the Ist day of January,2007, the Seventh
Schedule to Schedule shall be amended in the manner specified in the Tenth Schedule.
Act 14 of
2001.
Amendement 76. In the Finance (No.2) Act,2004, with effect from theist day of June,2006
of Act 23 of
(a) in section 97, in clause (5) in sub-clause (i), for the words "fifty per
cent.", per words "sixty-five per cent. " shall be substituted;
(b) in section 98, in the Table r

(I) against Sr. NO.1, under column (3) relating to rate, for the figures
and words "0.1 per cent.". the figures and words "0.125 per cent". Shall be
substituted.
339
 (H) against Sr. No. 2, under column (3) relating to rate, for the figures and
words "0.01 per cent", the figures and words "0.125 per cent. " shall be substituted.

(Hi) against Sr. No. 3, under column (3) relating to rate for the figurs and
words "0.02 percent", the figures and words "0.25 per cent" shall be substittuted ;

(iv) against Sr.No.4 under column (3) relating to rate , for the figures and
words "0.0133 per cent", the figures and words 0.017 per cent" shall be substituted;

(v) against Sr.No.5 under column (3) relating to rate for the figures and
words "0.2 per cent. " the figures and words "0.25." shall be substituted.

THE GAZETTE OF INDIA EXTRAORDINARY (PART - II - SEC 1)

(2) The Central Government may by notification in the Official Gazette,

frame a scheme to carry out the provisions specified under sub-section (I) through
the electronic form:

Provided that the Central Government may, appoint different dates in respect
of different Registrar of Companies or Regional Directors from which such scheme
shall come into force.
Power to
610C.(1) The Central Government may, by notification in the Official
modify Act in
relation to Gazette, direct that any of the provision of this Act, so far as it is required for the
electronic purpose of electronic record specified under section 610B in the electronic form
records shall not apply, in relation to the matters specified under clauses (a) to (f) of sub
incuding the section (1) of section 610 B, as may be specified in the notification; or
manner and
form in which (b) shall apply in relation to the matters specified under clause (a) to (f)
records shall sub section (1) of section 610 B only with such consequential exceptions,
be fixed. modifications or adoptions as may be specified in the notification.

Provided that no such notification which relates to imposition of fines or

other pecuniary penalties or demand or payment of fees or contravention of any of
the provisions of this Act or offence shall be issued under this sub-section.

(2) A copy of every notification proposed to be issued under sub-section (1),

shall be laid in draft before each House of Parliament, while it is in session, for a
total period of thirty days which may be comprised in one session or in two or
more successive sessions and if before the expiry of the session immediately
following the session or the successive session aforesaid, both houses agree in
disapproving the issue of the notification or both houses agree in making any
modification in the notification, the notification shall not be issued or, as the case
may be, shall be issued only in such modified form as may be agreed upon by
Providing of
value added both the houses.
services
through 610D. The Central Government may provide such value added services through
electronic
the electronic form and levy such fees as may be prescribed.
form
340
Application of 610E. All the provisions of the Information Technology Act,2000 relating to the
provision of
Act 21 of electronic records (including the manner and format in which the electronic recordi
2000. shall be filed), in so far as they are not inconsistent with the Act, shall apply or in
relation, to the records in electronic form under section 6108."

K.N.CHATURVEDI,
Secy. To the Govt. of India.

CORRIGENDUM

In the Finance Act 2006 (21 of 2006) as published in the Gazette of India Extraordinary Part
II, Section I, dated 19th April, 2006 (Issue No. 23), page I, line 5 (in the direction portion), for "March"
read "April"

341
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
NO. 13/7/2002-ST-I1/9093

To
All the Collectors (Deputy Commissioners)
in the State.
Chandigarh, dated the 26-10-2005.

Subject:- Deposit of stamp duty at the counters of State Bank of India.

Sir,

I am directed to refer to the subject noted above and to say that vide Finance (No. 2)
Act, 2004, No. 23 of 2004 published in the Gazette of Government of India on 10th September, 2004
in the Indian Stamp Act, 1899 in section 2, the following clause No. 26 has been inserted namely:-

(26) 'Stamp" means any mark, seal or endorsement by any agency or person
duly authorized by the State Government, and includes an adhesive or impressed
stamp, for the purpose of duty chargeable under this Act."

2. It would be observed that the amendment mentioned above enables the payment of stamp
duty by means any mark, seal or endorsement by any agency or person duly authorized by the
State Government, and includes an adhesive or impressed stamp, for the purposes of duty
chargeable under the Indian Stamp Act, 1899.

3. The matter of deposit of stamp duty in cash at the counters of State Bank of India at District
Headquarters, where the such branches exist has been considered by the State Government. In
view of the provisions reproduced above, it has been decided that the stamp duty amounting to
Rs. 20,000/- or more in a single transaction shall be deposited by the vendor/vendors, as the case
may be, at the branches of State Bank of India is situated at District Headquarter where Government
receipts are accepted. No stamp duty shall be accepted by any of the Sub-Registrar/Joint Sub-
Registrar or any other officer for amounts mentioned above through stamps/stamp papers from
the date from which the State Bank of India permits/accepts the such a deposit.

4. The following procedure shall be observed at the counters of State Bank of India for deposit
of stamp duty:-

(I) The depositor of the stamp duty shall fill the requisite challan form in triplicate as
here-to-fore. This challan form shall contain the Head of Account (for stamp duty and
additional stamp duty) to which the duty is to be deposited. The blank challan forms
shall be supplied by the treasury to the bank as was supplied-here-to-fore to any
individual.
342
(ii) The bank shall issue a receipt on a performa, a copy of which is enclosed atAnnexure,
on specially designed paper duly signed by their authorized officer.

(Hi) Depositor shall produce this receipt in original duly pasted on the paper on which
deed is presented for registration.

(iv) The Registering Officer shall intimate the user ID to the concerned branch of the
State Bank of India to enables them to transmit the particulars of the depositor as well
as amount deposited.

(v) The concerned branch of the State Bank of India shall transmit the data as at (Hi)
above to the Registering Officer daily on line immediately on each of the working
days.

(vi) The registering officer shall verify the deposit of stamp duty in State Bank of India as
shown in the receipt presented to him by the depositor from branch of the State Bank
of India through Internet, before releasing the instrument to the executant/executer of
the instrument. The modem for the purpose of internet shall be purchased by the
registering officer through the Deputy Commissioner out of existing budget provisions.

(vii) The concerned branch of the State Bank of India shall transmit the entire data of the
stamp duty and additional stamp duty to the concerned treasury officer on each day
as here-to-fore.

(viii) The State Bank of India shall install software in the computer in the office of concerned
registering officers and impart training to them to ensure that payment has actually
been deposited in the bank by the depositor.

(ix) The State Bank of India shall be authorized to collect charges on account of deposit of
duty from the depositor as follows:-

Amount of Deposit Charges

Upto Rs. 20,000/- Rs. 20/-
Rs. 20001 to Rs.100000/- Rs. 100/-
Rs. 100001 to Rs. 500000/- Rs. 500/-
Rs. 500001 and above Rs. 1000/-
These rates will be subject to review after a period of one year.

(x) The Deposit of the stamp duty shall start as per schedule given by the State Bank of
India in each branch situated at District Headquarters.

(xi) Reconciliation of the amount deposited of stamp duty/additional stamp duty will be
done by bank with treasury every week.

(xii) The names and addresses of the Sub-Registrars/Joint Sub-Registrars may be

intimated to the concerned branch of the State Bank of India to enable them to mail

343
 pass words to them so that they can view their accounts. Their telephone numbers
may also be communicated to the branch of the bank.

5. The branches of the State Bank of India at Bhatinda, Faridkot, Sangrur, Mansa, Ropar
and Kapurhala will start this work when they got permission to start collection of stamp duty from
the Reserve Bank of India.

6. It is requested that these instructions may be brought to the notice of the all concerned
for strict compliance.
Yours faithfully
-Sd-
Under Secretary Revenue

Endst. No. 13/712002-ST-11/9094 Chandigarh, dated the 26-10-2005.

A copy is forwarded to:-

1. All the Commissioners of Divisions.

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.

3. The Director Treasury and Accounts, Punjab, Chandigarh.

4. The Assistant General Manager, State Bank of India, Sector-17-B, Chandigarh with
reference to his letter No. GBD, dated 'Nil' (received on 14-10-2005) for information
and necessary action.

-Sd-
Under Secretary Revenue

344
Counterfoil State Bank of India
For Branch
Branch Code No.
Recd. Rs. SI. No. Unique printed

RECEIPT
From
S/o Received a sum of Rs. (Rupees
R/o only) from Shri/Smt. S/o,
For credit Of Govt. of
D/o, W/o residing at
Punjab Account towards
Stamp Duty for credit of Government of Punjab account towards

Stamp Duty.

Date:
Signatures
Place: (Signatures of Authorised Officer)

345
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No.13/7/2002-ST-11/12469

To
All the Collectors (Deputy Commissioners)
In the State.

Chandigarh, dated 13-09-2006

Subject :- Deposit of stamp duty at the counters of State of Bank of India.

Sir,

I am directed to refer to Punjab Government letter No.13/7/2002-ST-I1/9093,dated 26-10-

2005 and letter No. 13/7/2002-ST-11/3354, DATED 03-03-2006 (Copy enclosed for ready reference)
and to say that the matter of deposit of stamp duty at the branches of State Bank of India has
further been considered and it has been decided that the stamp duty may be allowed to be deposited
at the counters of the State Bank of India situated at the Tehsil and Sub-Tehsil level in addition to
the district headquarters on the terms and conditions mentioned in the communications noted
above with immediate effect.

2. The districts which have not stated getting the stamp duty deposited in accordance with
the instructions referred to above would also make immediate arrangement for the same at the
district headquarters in addition to Tehsil and Sub-Tehsil falling under their control immediately
under intimation to the State Government

Yours faithfully,
Sd/-
Under Secretary Revenue (B)

Endst. No.13/7/2002-ST-11/12470 Chandigarh, dated the13-09-2006.

A copy is forwarded to:-

1. All the Commissioners of Divisions;

2. The inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.
3. The Director Treasury and Accounts, Punjab, Chandigarh for information and necessary
action.
Sd/
Under Secretary Revenue (B)

346
 A copy is forwarded to the Secretary, Coordination, Government of Punjab, Department of
General Administration with reference to his Endst. No. 20/7/06-GC (1)11505, dated 24-08-2006
for information.

Sd/-
Under Secretary Revenue (B)

To

The Secretary Government of Punjab,

Department of General Administration,
(General Coordination branch)

I.D.No.13/7/2002-ST-11/12471 Chandigarh, dated the 13-09-2006

Endst. No.13/7/2002-ST-I 1/12472 Chandigarh, dated the 13-09-2006

A copy is forwarded to the Assistant General Manager, State Bank of India, Sector 17-B,
Chandigarh for immediate necessary action.

2. He is requested to make necessary arrangements for collection of stamp duty at

Tehsil and Sub-Tehsil level as in the case of Tehsils at district headquarters and intimate the
schedule for commencement of deposit of stamp duty at each Tehsil/Sub Tehsil.A list of Tehsils/
Sub-Tehsils is also enclosed.

Sd/-
Under Secretary Revenue (B)

347
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No.13/7/2002-ST-11/3354

To

All the Collectors (Deputy Commissioners)

in the State.

Chandigarh, dated the 03-03-2006

Subject : Deposit of Stamp duty through stamp papers and stamps at the counters of
State Bank of India

Sir,
I am directed to refer to Punjab Government letter No. 13/7/2002-ST/9093, dated 26-
10-2005, on the subject noted above and to say that Para 3 of the letter under reference interalia
provides that stamp duty amounting to Rs. 20,000/- or more in a single transaction shall be deposited
by the vendee/vendor, as the case may be, at the branches of State Bank of India situated at
District Headquarter where Government receipts are accepted. Further that no stamp duty shall
be accepted by any of the Sub-Registrar/Joint Sub-registrars or any other officer for amounts
mentioned above through stamps/stamps papers from the date from which the State Bank of India
permits/accepts the such a deposit. The matter has been reconsidered by the State Government
and it has been decided, in partial modification of the communication referred to above , that
stamp duty would also be accepted as here to fore up to Rs. 50,000/- in a single transaction
through stamps/stamp papers obtained from the licensed stamp vendors by vendee/vendor.
However stamp duty amounting to Rs. 20,000/- or more in a single transaction, in addition, shall
also be continued to be paid/accepted as heretofore, at District Headquarter through State Bank of
India as mentioned in Punjab Government letter dated 26-10-2005.

Yours faithfully,
Sd/-
Under Secretary Revenue (B)

Endst. No.13/7/2002-ST-I1/3355 Chandigarh, dated the 03-03-2006

A copy is forwarded to:-

1. All the Commissioners of Divisions;
2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.
348
3. The Director Treasury and Accounts, Punjab, Chandigarh.
4. The Assistant General Manager, State Bank of India, Sector 17-B, Chandigarh with
reference to this Department letter No. 13/7/2002-ST-I1/9094, dated 26-1-2005 for
information and necessary action.

Sd/-
Under Secretary Revenue (B)

349
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)

To

1. All the Commissioners of Divisions

in the State;
2. The Inspector General of Registration,
Punjab, Kapurthala Road, Jalandhar
3. Director, Treasury and Accounts, Punjab,
Chandigarh.
4. All the Collectors (Deputy Commissioners)
in the State;
5. All the Sub-Registrars in the State;
6. All the Joint Sub-Registrars in the State;

Memo No.24/18/2004-ST-I1/14355
Chandigarh, dated the 22-11-2006

Subject : Payment of consolidated stamp duty on policies of Life Insurance Corporation

of India in lieu of Insurance Stamps.

A copy of order No. S.0.44/C.A.2/1899/S.9/2006, dated 30-10-2006 on the subject noted

above is sent herewith for information and necessary action.

2. It is requested that contents of the order may brought to the notice of all concerned for strict
compliance.

3. Please acknowledge its receipt.

Sd/-
Superintendent Grade-I

350
Endst. No. 24/18/2004-ST.II/14355-A Chandigarh, dated the 22-11-2006

A copy along with a copy of order No. S.0.-44/C.A.-2/1899/5.9/2006, dated 30-10-2006

is forwarded to the Senior Divisional Manager, Life Insurance Corporation of India, Northern
Zone Divisional Office, Post Box No. 42, Jeevan Prakash Building, Sector 17-B, Chandigarh for
information and necessary action.

Sd/-
Superintendent Grade-I

351
 PUNJAB GOVERNMENT GAZ. (EXTRA), NOVEMBER 9, 2006
(KARTIKA 18, 1928 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
ORDER
The 30th October, 2006

No. S.O. 44/C.A.2/1899/S. 9/2006.-In continuation of the Government of Punjab, Department

of Revenue and Rehabilitation, Order No. G.S.R.6/C.A.2/1899/S.9/2005, dated the 2nd February,
2005, and in exercise of the powers conferred by clause (b) of sub-section (I) of section 9 of the
Indian Stamp act, 1899 (Central Act No.2 of 1899) , and all other powers enabling him in this behalf,
the Governor of Punjab is pleased to allow all the Insurance Companies in the state of consolidate
with the prior approval of the Government of Punjab in the Department of Revenue and Rehabilitation,
the stamp duty chargeable on the insurance policies to be issued by the said Insurance Companies
and to deposit the consolidated amount in the Government Treasuries equal to the amount deposited
during the previous corresponding quarter, in advance, under the budget head "0030-Stamp and
Registration-02-stamps-Non-Judicial -8-Others Receipts-01-Consolidated Stamp Duty on the
Policies of life insurance and general insurance", and to endorse each insurance policy, after
depositing the consolidated duty, with the words "Consolidated Stamp duty paid".

K.K.BHATNAGAR
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

352
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION z
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions in the State;
2. All the Registrars (Deputy Commissioners) in the State;
3. The Inspector General of Registration,
Punjab, Kapurthala Road, Jalandhar City;
4. All the Sub-Divisional Magistrates the State;

Memo No. 24/144/05-ST-11/14356

Chandigarh, dated the 22-11-2006

Subject : 'Exemption from Stamp duty on deeds relating to transfer of agricultural lands
and residential properties by males in favour of their wives (instead of widows).

A copy of Notification No. S.O.43/C.A.2/1899/S.9/2006, dated 03-11-2006 is enclosed for

information and immediate necessary action.
2. It is requested that the contents of the Notification be brought to the notice of all concerned.
3. Please acknowledge its receipt.

Sd/-
Superintendent,
for Under Secretary to Government of Punjab,
Department of Revenue.

A copy is forwarded to the Under Secretary, to Government of Punjab, Department of

Finance (D) w.r.t. his I.D. No.12/3/01-2 FE-6/19601, dated 24-09-2004 along with a copy of
Notification No. S.O.43/C.A.2/1899/S.9/2006, dated 03-11-2006 for information and necessary
action.
Sd/-
Superintendent,
for Under Secretary to Government of Punjab,
Department of Revenue.

To
The Under Secretary to Government of Punjab,
Department of Finance (F.E.VI Branch)

I.D.No. 24/144/05-ST-I1/14357 Chandigarh, dated the 22-11-2006

353
 PUNJAB GOVERNMENT GAZ. (EXTRA), NOV.3, 2006
(KRTK 12, 1928 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
ORDER
The 3rd November, 2006

No. S.0.43/C.A. 2/1899/S.9/2006- In supersession of the Government of Punjab, Department

of Revenue and Rehabilitation order No. S.O.66/C.A.2/1899/S..9/2001, dated the 21st
December,2001 and in exercise of the powers conferred by clause (a) of Sub-section (1) of section
9 of the Indian Stamp Act,1899 (Central Act No.2 of 1899), and all other powers enabling him in this
behalf , the Governor of Punjab is pleasd to remit, with effect from the twenty first day of
December,2001, the stamp duty chargeable in case of transition of transfer by an owner of
agricultural land and rural residential property to his son, daughter, wife, mother, son of pre-deceased
son, daughter of a pre-deceased daughter, widow of a pre-deceased son, son of a pre-deceased
son of a pre-deceased son, daughter of a pre-deceased son of a pre-deceased son; widow of a
pre-deceased son of an pre-deceased son during his life time. however, where the owner of the
property is unmarried and/or is issueless, this concession would also be available in the matter of
transfer of property in favour of his brother, sister, brother's son brother's daughter, sister's son
and sister's daughter also; provided that he has no Class-I heirs as specified in the Schedule
appended to the Hindu Succession Act, 1956:

Provided that this remission shall be applicable to rural agricultural land and rural residential
property outside the Lal-Lakir only:

Provided further that the Registering Officers shall also ensure that the factum of relation
of the transferor with the person to whom the property is transferred, is fully described in the
transfer deed itself so that the transferor is duly made liable for concealment of facts, if any.
Besides this, the pedigree table clearly reflecting the said Class-I heirs of the owner of the property
duly certified by the Village Lambardar shall also be got attached to the sale deed. The pedigree
table (Shjra Nasab) shall also figure on the 'Part Sarkar and the Part Patwar' of mutation sheet.
The Revenue Officer shall decide the mutation concerning these transactions in the open village
assembly, after giving an advance notice and due publicity and by setting the signature/thumb
impressions of at lease five respectable residents of the village (indicating their status ) on the
mutation sheet itself as a proof of the mutation having been actually sanctioned in the village.

K.K.BHATNAGAR
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

354
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No.24/60/05-ST-II/14468

To
1.All the Commissioners of Divisions.
2. All the Collectors (Deputy Commissioners)
in the State.

Chandigarh, dated the 27-11-2006

Subject:- Sale of revenue stamps through sources other than Post Offices.

Sir,

I am directed to refer to the subject noted above and to say that Post Offices have been
prescribed under Rule 23 of the Punjab Stamp Rules, 1934 to be the ex-offico vendors and no
license is required. The Post offices have stopped selling revenue stamps even when the State
Government offered to allow discount @ 3% on the pattern of Delhi. As the State Government have
not received any response from the Post Offices for this general public good, it has been decided
that sale of revenue stamps be allowed through following agencies also:-
1. Licensed Stamp Vendors;
2. Cooperative Banks, Cooperative Societies located in the State of Punjab.
3. Offices of Municipal Corporation/Municipalities;
4. Suvidha Centres falling in the Tehsil/Sub-Tehsil.

2. The above agencies would be entitled to the discount @ 2% on account of sale of revenue
stamps.
3. Formal amendment of the Punjab Stamp Rules, 1934 shall follow in due course.

Yours faithfully,
Sd/-
Under Secretary Revenue (B)

355
Endst. No. 24/60/05-ST-I1/14469 Chandigarh, dated the 27-11-2006

A copy is forwarded to the Inspector General of Registration Punjab, Kapurthala Road,

Jalandhar for information and necessary action.

Sd/-
Under Secretary Revenue (B)

Endst. No.24/60/05-ST-II/14470 Chandigarh, dated the 27-11-2006

A copy is forwarded to:-

1. The Director Treasury and Accounts;
2. The Registrar, Cooperative Societies;

3. All the District Treasury Officers in the State

for information and necessary action.
Sd/-
Under Secretary Revenue (B)

Endst. No.24/60/05-ST-II/14471 Chandigarh, dated the 27-11-2006

A copy is forwarded to the Principal Secretary to Government of Punjab, Department

of Local Government for information and necessary action.

Sd/-
Under Secretary Revenue (B)

Out To-day

Endst. No. 24/60/05-ST-II/14472 Chandigarh, dated the 27-11-2006

Acopy is forwarded to the Director, Public Relation, Punjab, Chandigarh for information
and necessary action.

It is requested that vide publicity may be given to the above decision in the leading
Newspapers immediately.

Sd/-
Under Secretary Revenue (B)

356
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions,
in the State.
2. The Inspector General of Registration, Punjab
Kapurthala Road, Jalandhar.
3. Director, Treasury and Accounts, Punjab, Chandigarh.
4. All the Deputy Commissioners in the State.
5. All the Sub-Registrars in the State.
6. All the Joint Sub-Registrars in the State.

Memo No.8/6/2003-ST-I1/802
Chandigarh, dated the, 29.1.07

Subject : Remission of stamp duty and registration fee on inter-se agreement executed
by the members of Self Help Group under the Scheme of the Bankers.

A copy each of the Notification No.S.0.1/C.A.16/1908/ Ss.78 and 79/Amd./2007, dated

9'h January, 2007 and Order No. S.0.2/C.A.2/1899/S.9/2007, dated 9'h January, 2007 on the subject
noted above are sent herewith for information and necessary action.

Please acknowledge its receipt.

Sd/-
Superintendent Grade-1

A copy is forwarded to the Deputy Director (IF), Institutional Finance and Banking, Chandigarh
with reference to his I.D.No.111/15/79/1F/2/1757, dated 25.6.2005 along with a copy each of the
Notification No.S.O.1/C.A.16/1908/Ss.78 and 79/Amd./2007, dated 91h January, 2007 and Order
No. S.0.2/C.A.2/1899/S.9/2007, dated 9'h January, 2007 for information and necessary action.

Sd/-
Superintendent Grade-1

357
To
The Deputy Director (IF),
Government of Punjab, Deptt. of Finance
Directorate of Institutional Finance and
Banking, SCO. 53-55, Sector 17-D,
Chandigarh.

I.D.No. 8/6/2003-ST-II/803 Chandigarh, dated the, 29.1.07

A copy is forwarded to the Under Secretary Coordination, Department of General

Administration with reference to his 1.D.No.1/378/2006/Cabiinet, dated 19.12.2006 along with a
coy each of the Notification No. S.O.1/C.A.16/1908/Ss.78 and 79/Amd./2007, dated 9th January,
2007 and Order No. S.0.2/C.A.2/1899/S.9/2007, dated 9'h January, 2007 for information and
necessary action.

Sd/-
Superintendent Grade-I
To
The Under Secretary Coordination,
Department of General Administration
(Cabinet Affairs Branch)

I.D.No. 8/6/2003-ST-I1/804 Chandigarh, dated the, 29.1.07

A copy is forwarded to the Budget Officer-cum-Deputy Secretary to Govt. of Punjab,

Department of Finance with a copy each of the Notification No. 5.0.1/C.A.16/1908/Ss.78 and 79/
Amd./2007, dated 9th January, 2007 and Order No. S.0.2/C.A.2/1899/S.9/2007, dated 9'h January,
2007 for information and necessary action.

Sd/-
Superintendent Grade-I

To
The Budget Officer-cum-Deputy Secretary,
to Govt. of Punjab,
Department of Finance (F.E.VI Branch)

I.D.No. 8/6/2003-ST-II/805 Chandigarh, dated the, 29.1.07

358
 A copy is forwarded to the Superintendent, Taccavi Loan and Stamp Budget Branch
along with a copy each of the Notification No.S.0.1/C.A.16/1908/Ss.78 and 79/Amd./2007, dated
9th January, 2007 and Order No. S.0.2/C.A.2/1899/S.912007, dated 9'h January, 2007 for information
and necessary action.

Sd/-
Superintendent Grade-I
To
The Superintendent,
Taccavi Loan and Stamp Budget Branch.

I.D.No. 8/6/2003-ST-I1/806 Chandigarh, dated the, 29.1.07

Endst.No.8/6/2003/ST-11/807 Chandigarh, dated the, 29.1.07

A copy is forwarded to the Accountant General (Audit) Punjab, Chandigarh along with
a copy each of the Notification No.S.O.1/C.A.16/1908/Ss.78 and 79/Amd./2007, dated 9'h January,
2007 and Order No. S.0.2/C.A.2/1899/S.9/2007, dated 9'h January, 2007 for information and
necessary action.

Sd/-
Superintendent Grade-I

359
 PUNJAB GOVERNMENT GAZETTE

EXTRAORDINARY

Published by Authority

CHANDIGARH, THURSDAY, JANUARY 11,2007

(PAUSA 21,1928 SAKA)

LEGISLATIVE SUPPEMENT
Contents Pages

Part I Acts
Nil

Part II Ordinances

Nil

Part III Delegated Legislation

1. Notification NO.S.0.1./C.A.16/1908/Ss.78 and 79/Amd./2007, dated the 9th January,2007,

containing amendment to the Government of Punjab, Department of Revenue and
Rehabilitation, Notification No.S.O.25/C.A.16/1908/Ss.78 and 79/80/6056, dated the 15th
Apri1,1980.

2. Notification No.S.0.2/C.A.2/1899/S.9/2007, dated the 9th Janury2007, remitting the stamp

duty chargeable on the inter-se agreements to be executed by the Members of the Self
Help Group under the Self Help Groups Scheme.

Part IV Correction Slips, Republications and Replacements.

Nil

Price : Rs. 2.70 Paise (ii)

360
 PUNJAB GOVT. GAZ.(EXTRA.),JAN. 11, 2007
(PAUSA 21,1928 SAKA)
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
Notification
The 9th January, 2007
No. S.0.1./C.A.16/1908/Ss. 78 and 79/Amd./2007- In exercise of the powers conferred by
sections 78 and 79 of the Registration Act, 1908 (Central Act No.16 of 1908), and all other powers
enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in
the Government of Punjab, Department of Revenue and Rehabilitation, Notification No.S.0.25/
C.A. 16/1908/Ss.78 and 79/80/6056, dated the 15th April, 1980 with immediate effect, namely:-

AMENDMENT

In the said notification, under the heading captioned as "TABLE OF REGISTRATION FEES",
in Article 1, for the existing proviso added by the Government of Punjab, Department of Revenue
and Rehabilitation, Notification No.S.0.9/C.A. 16/1908/Ss. 78 and 79/Amd./2005, dated the 23rd
March, 2005, the following proviso shall be substituted, namely:-

"Provided further that no registration fee shall be chargeable on the inter-se agreements to
be executed by the members of the Self Help Group under the Self Help Groups Scheme."

G.S. CHEEMA,
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

361
 PUNJAB GOVT. GAZ.(EXTRA.),JAN. 11, 2007

(PAUSA 21, 1928 SAKA)

GOVERNMENT OF PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

(STAMP AND REGISTRATION BRANCH)

Order

The 9th January, 2007

No. S.0.2./C.A.21189915.9/2007- In supersession of the Government of Punjab, Department

of Revenue and Rehabilitation, Notification No. S.O. 10/C.A.2/1899/S.9/2005, dated 23rd March,
2005 and in exercise of the powers conferred by clause (a) of sub-section (1) of section 9 of the
Indian Stamp Act, 1899 (Central Act No.2 of 1899), and all other powers enabling him in this behalf,
the Governor of Punjab is pleased to remit with immediate effect the stamp duty chargeable on the
inter-se agreements to be executed by the Members of the Self Help Group under the Self Help
Groups Scheme.

G.S. CHEEMA,
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation.

362
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rea War4TE 'di

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363
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364
IMPORTANT
PERSONALATTENTION

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions
in the State of Punjab.
2. All the Registrar (Deputy Commissioners)
in the State of Punjab.
3. Inspector General of Registration,
Punjab, Kapurthala Road, Jalandhar.
4. All the Sub-Registrars and Joint Sub-Registrars
in the State of Punjab.

Memo No. 25/122/03-ST-I1/3318

Chandigarh, dated the 03-05-2007

Subject: Exemption from payment of Stamp duty in case of transfer of residential

property within family in urban areas.

A copy of order No. 5.0.20/C.A.2/1899/S.9/2007, dated 27-04-2007 on the subject noted

above is sent herewith for information and necessary action.

2. It is requested that contents of the order may be brought to the notice of all concerned for
strict compliance.

3. Please acknowledge its receipt.

Sd/-
Superintendent Grade-I

365
 PUNJAB GOVERNMENT GAZ (EXTRA), APRIL 27, 2007
(VYSK 7, 1929 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
ORDER
The 27th April, 2007

No. S.C.20/C.A.2/1899/S.9/2007- In exercise of the powers conferred by clause (a)

of sub-section (1) of section 9 of the Indian Stamp Act.1899 (Central Act No.2 of 1899), and all
other powers enabling him in this behalf , the Governor of Punjab is pleased to remit with effect
from the date of publication of this Order in the Official Gazette, the stamp duty chargeable in case
of transaction of transfer by an owner of urban residential property to his or her heirs as the case
may be, which have respectively been specified in S.0.43/C.A.2/1899/S.9/2006, dated the 3rd
November,2006 and S.0.1/C.A.2/1899/S.9/2004, dated the 8th January, 2004.

Explanation:- Urban residential property means the residential property which is

situated within the municipal limits of Municipal Committee or Municipal Corporation as the cases
may be, as constituted under the Punjab Municipal Act, 1911 and the Punjab Municipal Corporation
Act,1976, respectively;

Provided further that the Registering Officers shall also ensure that the factum of
relation of the transferor with the person to whom the property is transferred, is fully described in
the transfer deed itself so that the transferor is duly made liable for concealment of facts, if any.
Besides this, the pedigree table, clearly reflecting the said heirs of the owner of the property shall
also be got attached to the sale deed duly certified by the Municipal Councillor:

Provided further that where mutation of urban property is to be sanctioned, the same
will be sanctioned by the Revenue officer concerned after following the procedure, prescribed for
this purpose.

ROMILA DUBEY
Financial Commissioner, Revenue and
Secretary to Government of Punjab,
Department of Revenue and Rehabilitation

366
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No./13/2/07-ST-II/4254

To

All the Collectors (Deputy Commissioners)

in the State;

Chandigarh, dated the 6th June, 2007

Subject :- Implementation of procedure as prescribed in Rule 3-A of the Punjab Stamp

(dealing of Undervalued Instruments) Rules, 1983

Sir,

I am directed to refer to the subject noted above and to say that Rule 3-A of the Punjab
Stamp (Dealing of Undervalued Instruments) Rules, 1983 inter alia lays down the procedure for
fixation of minimum market value of land/property. it would be observed that Collector of the
District in consultation with the Committee of experts consisting of officers of various departments
mentioned therein shall fix the minimum market value of land/property, located in the district, locality-
wise and category-wise and convey the same to the Registering Officer (s) for the purposes of
levying of stamp duty on instruments of transfer of any property. A sample study of some of the
districts in the State has been made and it has been revealed that:-

(i) No criteria for increase of rates was discussed in the meeting of Committee of Experts
which is required to be consulted by the Collector consisting of officers of various
departments in terms of rule 3-A of the Punjab Stamp (Dealing of Undervalued
Instruments) Rules, 1983.

(ii) The deliberations were held only initially by the Expert Committee constituted under
the statutory Rules and thereafter only the S.D.Ms were associated.

(iii) The meetings were held at the fag end of the financial year i.e. even a day before the
rates were to come into force.

(iv) In a particulars district the committee as prescribed in Rule 3-A was never convened
and only proposals from the S.D.Ms were called for;

(v) No proceedings of the meeting of the expert committee were even

recorded formally;

367
 (vi) The rates were fixed in the month of May but made effective with retrospective date
i.e. IstApril.

2. The purpose of fixation of minimum market value in accordance with the procedure as
detailed in the Rules ibid thus is not fully being fulfilled. It is, therefore, directed that the procedure
as laid down in the Punjab Stamp (Dealing of Undervalued Instruments) Rules, 1983 be observed
meticulously and a record be kept in a register regarding the consultations/recommendations of
the Expert Committee for the purpose should be held well in advance and its proceedings may be
recorded formally. The Government is also issuing further guidelines to be observed while
considering the matter of fixation of minimum market value which should also be complied with to
make the process of determining the minimum market value more objective and transparent.

3. Its receipt may kindly be acknowledged.

Yours faithfully,
Sd/-
Under Secretary Revenue (B)

Endst. No.13/2/07-ST-II/4255 Chandigarh, dated the 06-06-2007

A copy along with amendment is forwarded to :-

1. All the Commissioners of Divisions in the State.

2. Inspector General of Registration, Punjab,

3. Superintendent, T.L.S.B.Branch
for information and necessary action.

Sd/-
Under Secretary Revenue (B)

368
IMMEDIATE
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No.13/2/07-ST-11/4303

To
All the Collectors (Deputy Commissioners)
in the State.

Chandigarh, dated the 6th June,2007

Subject:- Amendment in the procedure as prescribed in Rule 3-A of the Punjab Stamp
(Dealing of Undervalued Instruments) Rules,1983.

Sir,
I am directed to refer to Punjab Government letter No. 13/2/07-ST-I I/4254-55, dated 06-06-
2007 on the subject noted above and to say that Rule 3-A of the Punjab Stamp (Dealing of
Undervalued Instruments) Rules, 1983 inter alia lays down the procedure for fixation of minimum
market value of land/property. It would be observed that Collector of the district in consultation with
the Committee of experts consisting of officers of various departments mentioned therein shall fix
the minimum market value of land/property, located in the district, locality-wise and category-wise
and convey the same to the Registering Officer (s) for the purposes of levying of stamp duty on
instruments of transfer of any property.

2. With a view to make the procedure more elaborate, objective and transparent in fixation of
minimum market price, the procedure already laid down vide rule 3-A of the Punjab Stamp (Dealing
of undervalued Instruments) Rules, 1983 shall be deemed to have been modified as under:-

(i) A local inquiry shall be conducted by the Collector in his district.

(ii) The market value decided by the Collector in cases u/s 47-A of the Indian Stamp Act,
1899 be taken into account;
(Hi) other stake holders shall be consulted i.e:-
(a) Representatives of the public like Sarpasnches, Lambardars, Councillors of the
Municipal Committee, Members of Zila Prishad, MLAs and M.Ps.
(b) the builders forum;
(c) the Real Estates Developers Association (by whatever name they may be known);
(d) Institution of Valuers of properties;

369
 (e) Federation/Chamber of Commerce and Industries;
(f) Master Plan of the area would be taken into consideration for classifying the land
for residential/commercial or Industrial purpose.

(g) The rates of land as enhanced by the Civil Courts in land acquisition cases shall
be taken into account.

3. Besides, the minimum market Price has not been revised and enforced during the last
two/three years therefore; those are required to be up dated keeping in view the revised procedure
as mentioned above. An exercise be undertaken accordingly to review the prices in a realistic
manner so that those can be enforced on a date to be communicated in due course.

4. Formal amendment in the Punjab Stamp (Dealing of Undervalue Instruments) Rules, 1983
to incorporate the above process would be made in due course.

The receipt of this letter be acknowledged.

Yours faithfully,
Sd/-
Under Secretary Revenue (B)

Endst. No.13/2/07-ST-I1/4304 Chandigarh, dated the 6th June, 2007

A copy along with amendment is forwarded to :-

1. All the Commissioners of Divisions in the State;
2. Inspector General of Registration, Punjab.
3. Superintendent, TLSB Branch
for information and necessary action.

Sd/-
Under Secretary Revenue (B)

370
IMMEDIATE
No.13/2/07-ST-I1/6119

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

All the Collectors (Deputy Commissioners)

in the State of Punjab.

Chandigarh, dated the 08th August, 2007

Subject : Non-implementation of the provisions of the Punjab Stamp (Dealing of Under-

Valued Instruments) Rules, 1983 and issue of delayed references to the
Collector after registration under the provisions of Section 47-A of the Indian
Stamp Act,1899.

Sir,

I am directed to refer to the subject noted above and to say that Rule 3 of the Punjab
Stamp (Dealing of Under-valued Instruments) Rules, 1983 inter alia lay down that description of
agricultural land, non-agriculture land, gardens and buildings, as the case may be shall be inserted
in the instruments of transfer presented for registration and also stated in Form-I ( in duplicate)
appended to the said Rules, and shall be attached to the instrument presented for registration. It
has, however, been noticed that the description of land/property is not being attached in Form-I ,
referred to above to the instrument presented for registration at all or the information is not duly
completed in the said Form. This results into vague description of property and the stamp duty
leviable on a specific property is thus evaded. It is a serious lapse on the part of the Registering
Officers which in turn causes a loss to the State exchequer as well. It has been decided that such
lapses be taken care of at the level of Sub-Divisional Magistrates in the State who also exercise
the powers of Inspectors of Registration. Any lapse on the part of the Registering Officers should
be viewed very seriously in future for non-compliance of this statutory provision.

2. It has also been observed that wherever stamp duty is not paid in terms of Section 47-A of
the Indian Stamp Act, 1899, such instruments are not referred at once to the Collector for
determination of market value of such property and proper duty payable thereon. Besides, the
instrument which the stamp duty has not been fully paid in terms of the said provisions, the fact is
not recorded on the instrument itself which may encourage mal-practice of delivering such
instrument by the concerned officials/officers without realizing the proper stamp duty. In view of
these circumstances it has also been decided that the instrument found to be deficient in stamp

371
duty shall be endorsed by the Registering Officer with the following remarks either with a rubber
stamp or duly printed :-

Stamp duty found deficient in terms of provisions of Section 47-A of Indian Stamp Act,
therefore, referred to the Collector (full designation and address of the Collector) for
determining the proper market value and stamp duty payable thereof vide communication
No. dated

Registering Officer.

When a decision is taken by the concerned Collector regarding the proper stamp duty
payable on the instrument he should also make the following endorsement on it:-

The instrument be released after realization of registration fee and stamp duty amounting
to Rs. as per order dated

Collector
District

3. The Registering Officer shall also ensure that the entries in the register to be maintained in
Form-IV as referred to under Rule 7 of the Punjab Stamp (Dealing of Under-Valued Instruments)
Rules, 1983 are made simultaneously.

4. If any instrument deficient in stamp duty is delivered without stamp mark/printed

endorsement as mentioned in Para 2 above, after the date of its registration further action against
the Registering Officer shall be initiated by the Collector concerned within a week
5. These instructions may be brought to the notice of all concerned for strict compliance.
6. The receipt of this letter may also be acknowledged.

Yours faithfully,
Sd/-
(BHAG RAM)
Under Secretary to Government of Punjab,
Department of Revenue.

Endst.No/13/2/07-ST-I1/6120 Chandigarh, dated the 8th August,2007

A copy is forwarded to the following for information and necessary action:-
1. All the Commissioners of Divisions in the State.
2. The Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar.
3. All the Sub-Registrars in the State of Punjab.
4 All the Joint Sub-Registrars in the State of Punjab.
5. All the Sub-Divisional Magistrates in the State of Punjab.
Sd/-
Under Secretary to Government of Punjab,
Department of Revenue
372
FAX
OUT TODAY

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
No. 13/2/07-ST.11/6700

To

All the Deputy Commissioner

in the State.

Chandigarh, dated the 28.8.2007

Subject :- Revision of Collector rates in terms of rule 3-A of the Punjab Stamp (dealing
of under-valued instruments)Rules, 1983-Implementation thereof.
***

Sir,

I am directed to refer to Punjab Government letter No. 24/54/06-ST.11/6433, dated

18.8. 2007 and letter No. 8/25/07-TLSB-3/6540,dated 21.8.2007 on the subject noted above and
to say that the matter of fixation of minimum market price in a realistic manner during the year
2007-08 by the Collectors in their respective districts has been considered further and it has been
decided in consultation with the District Collector that these be fixed and enforced in a districts by
the Collectors w.e.f. 1.9.2007.

Yours faithfully

Sd/-
(Bhag Ram)
Under Secretary Revenue (B)

Endst. No. 13/2/07-ST.11/ 6701 Chandigarh, dated the 28.8.2007

A copy is forwarded to the following for information and necessary action:-

1. All the Commissioners of Divisions in the State;

2. Inspector General of Registration, Punjab, Kapurthala Road, Jalandhar;

3. Superintendent, Taccavi Loan and Stamp Budget Branch.

Sd/-
Under Secretary Revenue (B)

373
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(WU 4D-W-1 mw)
CW fair,
Thp MEI WU Ingd,
d e5e d /Ht. 6421 d tni beid,
frwEr
Ail tiff:
tiff:4(1)1/07-N4f-1(4)/9581,
tearq, fwal: 28-8-2007.
fgFir : NTi3 maga' egddi jd'a ezthi MI uawr
WF FrirE Era

wawa- 4 fa-nfr6N't efra fa. tgal ezd di fit, 6'a WE Nun Cual fa*
mfrarfaa tra67 fee Wrtir eOdd k 9t Rit a-64cc5, kil. War-trayrdt VT,
fix wrg- ?gni tstat 6 trasirotEr Fudger cidc5' a-wr 4i--4 nirg F.ta aET a-ra Frra-r-araT fea
NrESWUTat aT tUci fea- eodd Nue at dr,a u-61zifwa Frfa41. Er wawa W di old c) feH
fum-r e. b{4 feu antis itPffr farm* fa we. gru maw mrtre-r eGadak Fraa-ral
Ft fa* ta. th-r 650 fa* 4a. al. 4 Wedi fER UaR Ode) 80 inn-lt eq&:,
c.i ?ea Fee drt1Hed ver4 tag VIMTN tle).S' EIVST 460 fata- e; Trir
, lit 1
fa c3Rir r.ET nitfa* Crow gel are. as 3r *- >NW itaT WalTr6-1 WA-rare Fr Ode)
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3. fee! cletrtd; aT fao faotr Ta1d1 wr4 me. fur lewd- alga-wile ;HT R** I
rdr UTH
mcits *4-4a, fin Fraa-ra
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fit& ta c ad. 4(1)1107-K4f-1(4)/9582, tiw fi-ral-: 28-8-2007.

Qd'cli,e-5ftetibr t U9-6T 4ra" 80Tel of dc.t1 4-fwer RI-et a:-
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>Cc tattaw: 4(1)1/07-W-1(4)/9583 A gidiq , 28-8-2007.
374
FAX MESSAGE

Government of Punjab
Department of Revenue and Rehabilitation
(Stamp & Registration Branch)
To
1. All the Commissioners of Divisions in the State of Punjab.
2. All the Registrars (Deputy Commissioners) in the State of Punjab.
3. Inspector General of Registration, Punjab,
Kapurthala Road, Jalandhar.
Memo No. 24/54/2006-ST-I1/ 7689
Chandigarh, dated the 1.10.2007

Subject:- The Indian Stamp (Punjab Amendment) Ordinance, 2007— (Punjab Ordinance
No. 5 of 2007).
***

A copy of notification No. 13-Leg./2007, dated 27.9.2007 (In original) on the subject
noted above is sent herewith for information and necessary action.
2. It is requested that contents of the notification may be brought to the notice of all
concerned for strict compliance.
3. Please acknowledge its receipt.
Sd/-
Superintendent Grade-I
A copy of the above is sent to the Private Secretary to R.R.M. for the kind information
of Revenue & Rehabilitation Minister, Punjab, Chandigarh.

Sd/-
Superintendent Grade-I
To
Private Secretary to
Revenue & Rehabilitation Minister, Puljab,
Chandigarh.
I.D. No. 24/54/2006-ST-I1/ 7690, Chancbrh, dated the 1.10.2007

375
 Punjab Government Gazette
EXTRAORDINARY
Published by Authority

CHANDIGARH, THURSDAY, SEPTEMBER 27,2007

(ASVINA 5, 1929 SAKA)

LEGISLATIVE SUPPLEMENT

Contents

Part I Acts

Nil

Part II Ordinances

Indian Stamp (Punjab Amendment)

Ordinance, 2007

(Punjab Ordinance No. 5 of 2007)

Part III Delegated Legislation

Nil

Part IV (Correction Slips, Republications and Replacement)

Nil

PUNJAB GOVT. GAZ.(EXTRA.), SEPT. 27, 2007

(ASVN 5, 1929 SAKA)

376
 PART II

DEPARTMENT OF LEGALAND LEGISLATIVE AFFAIRS , PUNJAB

Notification

The 27'h September, 2007

No. 13-Leg./2007.- The following Ordinance of the Governor of Punjab promulgated under
clause (1) of article 213 of the Constitution of India on the 26"' September, 2007, is hereby published
for general information:-

THE INDIAN STAMP(PUNJAB AMENDMENT )

ORDINANCE,2007

(Punjab Ordinance No. 5 of 2007)

AN
ORDINANCE

Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab .

Promulgated by the Governor of Punjab in the Fifty-eighth Year of the Republic of India.
Whereas the Legislative Assembly of the State of Punjab is not in session and the Governor is
satisfied that circumstances exist, which render it necessary for him to take immediate action;
Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution
of India, the Governor of Punjab is pleased to promulgated the following Ordinance, namely:-

1. (1) This Ordinance may be called the Indian Stamp short title and

Punjab Amendment)Ordinance, 2007 commencement

(2) It shall come into force at once

Amendment

2. In the Indian Stamp Act, 1899, in its application to the of Schedule I-A

State of Punjab, in Schedule I-A for the existing entry 23, the following of Central Act 2

entry shall be substituted , namely:- of 1899

377
"23. conveyance as defined in Where conveyance amounts to sale Other conveyances
section 2(10) not being a transfer of immovable property .
charged or exempted under entry
No. 62.

1 2 3

Where the value or amount of the Two rupees and fifty paise Two rupees
consideration for such conveyance
as set forth therein does not
exceed Rs. 50;

Where it exceeds Rs. 50, but Five rupees Three rupees

does not exceed Rs. 100;

Where it exceeds Rs. 100, but Ten rupees Six rupees

does not exceed Rs. 200;

Where it exceeds Rs. 200, but Fifteen rupees Nine rupees

does not exceed Rs. 300;

Where it exceeds Rs. 300, but Twenty rupees Twelve rupees

does not exceed Rs. 400;

Where it exceeds Rs. 400, but Twenty five rupees . Fifteen rupees
does not exceed Rs. 500;

Where it exceeds Rs. 500, but Thirty rupees Eighteen rupees

does not exceed Rs. 600;

Where it exceeds Rs. 600, but Thirty-five rupees Twenty-one rupees

does not exceed Rs. 700;

Where it exceeds Rs. 700, but Forty rupees Twenty-four rupees

does not exceed Rs. 800;

Where it exceeds Rs. 800, but

does not exceed Rs. 900;
Forty-five rupees Twenty-seven rupees

Where it exceeds Rs. 900, but Fifty rupees Thirty rupees

does not exceed Rs. 1000;

and for every Rs. 500 or part Twenty-five rupees Fifteen rupees
thereof in excess of Rs. 1,000.

378
Exemptions

Assignement of copyright
under the copyright Act,
1957,Section 18.

Co-partnership-Deed.

See Partnership (No. 46)."

Chandigarh:
The 26'h September,2007 S.F.RODRIGUES,

Governor of Punjab;.

MOHINDER PAL,
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.

379
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
The Commissioner.
Jalandhar Division Jalandhar,
i. Patiala Division, Patiala
ii. Ferozepur Division, Ferozepur

Memo No. 24/65-Stamp-II-80/2020.

Chandigarh, dated the 5th Feb. 1981.

Subject :- Installation of Embossing (Franking Printing) machine at Divisional Headquarters.

In exercise of the powers under Rules 2(d) and 9 of the Indian Stamp Act Rules,
1925, the Governor of Punjab is pleased to order that in the instructions for stamping of documents
in Financial Commissioner's Office contained in Chapter, 6, Part III of Punjab Stamp Manual, for
the existing instructions (5) and clause (b), (d) , (e) of Instructions (6), the following shall be
substituted :-

(5) The documents which may thus be stamped in the Financial Commissioner's Office
or offices of the Commissioners of Divisions are detailed in Appendixes II and III of
the Indian Stamp Rules, 1925.

(6) (b) Superintendent, Stamp Branch, will be in-charge of the stamps in the reserve of the
Financial Commissioner, Punjab, subject to the control of the Revenue Secretary to
the Financial Commissioner and that the Superintendent will also attest the
documents received in the office of the Financial Commissioners for that purpose,
He will also attend to the complaints of the applicants with regard to the matters
relating to attestation of documents. In the absence of the Superintendent, the senior
most member of the branch will act for him subject to scrutiny by him later, whereas
at Divisional Headquarters, Superintendent of the Office of the commissioner of the
Division will be incharge of stamps in the reserve of the Commissioner of the Division,
subject to the control of the Commissioner and that the Superintendent will also
attest the document received in the office of the Commissioner of the Division for that
purpose. He will also attend to the complaints of the applicants with regard to the
matters relating to attestation of documents. In the absence of the superintendent the
senior most official of the Office of Commissioner of the Division will act for him
subject to scrutiny by him later on.

380
 (6) (d) (i) Application from outstations to have instruments stamped with impressed labels
should be made to the Treasury Officer of the District: the instrument and stamp duty
should be delivered to him at places where there is no branch of the Bank , At places
where there is a branch of that Bank the Treasury Officer will supply a form (challan),
on which the duty will be credited into the State Bank; the receipt of the bank and the
documents to be stamped should then be delivered to the Treasury Officer. He will
send the instruments to the office of the Commissioner of Division concerned for
affixment and Imressment of necessary label or labels accompanied by a Certificate
(in duplicate) that duty has been paid. The instrument will be returned after being
stamped through the same channel for return to the applicant.

(ii) Where the stamp duty leviable on documents meant for embossment does not exceed
Rs. 100/- and documents tenderd personally at each embossing centre, henceforth,
the duty may be received in the shape of postal orders upto Rs. 100/- in the name of
Under Secretary (General) to the Financial Commissioner, Punjab, at Chandigarh
and Commissioners of the Divisions at divisional headquarters, duly crossed from
the public during office hours upto 3.00 P.M. daily on all working days creditable to the
head "030-Stamps and Registration ( c) —Stamps (Non-Judicial) (B)-duty on Impressing
documents."

(6) (e) The Financial Commissioners' Office or Offices of Commissioners of the Divisions
will only affix a label or labels of such value as the applicant requires and pays for and
will not determine the amount of stamp duty payable.

The words "Financial Commissioner's Office or Office Commissioner of Division be

substituted for the word "Financial Commissioner's Office" wherever occurring.

Receipt of these instructions may please be acknowledge.

Sd/-
Deputy Secretary Revenue
For Secretary to Government, Punjab
Department of Revenue and Rehabilitation.

Endst. No. 24/65-Stamp-II-80/2021 Chandigarh, dated 5th Feb. 1981

A copy is forwarded , for information and necessary to:-

(i) All the Collectors (D.Cs.) in the State;
(ii) The Inspector General of Registration, Punjab, Jalandhar;
(iii) All the Sub-Divisional Officers(C), in the State'
(iv) All the Tehsildars/Naib —Tehsildars in the State'

381
(v) An the Stamp Auditors in the State.
Sd/-
Deputy Secretary Revenue
For Secretary to Government, Punjab
Department of Revenue and Rehabilitation.
A copy is forwarded to the Commissioner for Finance and Secretary to Govt., Punjab,
Finance Department, for information.
2. He is also requested to please inform the Banking Institution in this connection . As soon as
the embossing machines installed, he will be informed accordingly.

Sd/-
Deputy Secretary Revenue
For Secretary to Government, Punjab
Department of Revenue and Rehabilitation.
To
The Commissioner for Finance and
Secretary to Government, Punjab
Finance Department.
I.D.No. 24/65-Stamp-11-80/2022 Chandigarh, dated 5th Feb. 1981

A copy is forwarded to the Joint Secretary to Govt., Punjab, Finance (G) Department
(Directorate of Institutional Finance and Banking) S.C.O. 110-111,Sector 17/C, Chandigarh for
information and necessary action.
Sd/-
Deputy Secretary Revenue
For Secretary to Government, Punjab
Department of Revenue and Rehabilitation.
To
The Joint Secretary to Govt., Punjab,
Finance (G) Department (Directorate of
Institutional Finance and Banking)
S.C.O. 110-111,Sector 17/C, Chandigarh.
I.D.No. 24/65-Stamp-II-80/2023 Chandigarh, dated 5th Feb. 1981
Enst..No. 24/65-Stamp-II-80/2024 Chandigarh, dated 5 th Feb. 1981

A copy is forwarded to all the Treasury Officers/Assistant Treasury Officers in the State for
information.
Sd/-
Deputy Secretary Revenue
For Secretary to Government, Punjab
Department of Revenue and Rehabilitation.

382
 PUNJAB GOVT.GAZ.(EXTRA),FEB 3, 1981
(MAGHA 14,1902 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMPS)

Notification

The 3rd February, 1981

No 5.0.611.S.R.25/R.2/81.- In pursuance of the provisions of clause (d) of rule 2 of the

Indian Stamp Act, 1925, the Governor of Punjab is pleased to appoint Commissioners of Divisions
in the State to perform the functions of a Superintendent of stamps within their respective
jurisdiction.

K.D.VASUDEVA,
Secretary to Government of Punjab
Department of Revenue and Rehabilitation.

383
 PUNJAB GOVT.GAZ.(EXTRA),FEB 3, 1981
(MAGHA 14,1902 SAKA)

GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION

(STAMPS)

Notification

The 3rd February, 1981

No. G.S.R.7/C.A.2/99/S.74/Amd./81.- In exercise of the powers conferred by section 74 of

the Indian Stamp Act, 1899(Central Act No. 2 of 1899) and all other powers enabling him in this
behalf, the Governor of Punjab is pleased to make the following rules further to amend the Indian
Stamp Rules, 1925, in their application to the State of Punjab, namely:-
1. These rules may be called the Indian Stamp (Punjab First Amendment)Rules, 1981
2. In the Indian Stamp Rules, 1925, in rulell, in sub-rule (3), for clause(iv) and note there
under, the following clause shall be substituted, namely :-
"(iv) In Chandigarh, the superintendent or any Assistant for the time being in-charge of the stamping
work in the Office of the financial Commissioner, Punjab and at the Divisional headquarters the
superintendent or any official in-charge of the stamping work in the office of Commissioner."

K.D.VASUDEVA,
Secretary to Government of Punjab
Department of Revenue and Rehabilitation.

384
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
All the Commissioners/Deputy Commissioners
in the State.

Memo No.22/1/88-ST-VI/2978
Chandigarh, dated the 20-05-1988

Subject : - Embossing of documents.

It has been observed that documents executed out of India when presented for
embossment at the Financial Commissioner Secretariat, Chandigarh or at Divisional
Commissioners Offices are not presented within the time limit prescribed under Indian Stamp Act,
1899. In many cases, such documents are full of legal infirmities. In order to acquaint the general
public with broad requirements for execution and embossment of such documents, you are
requested to give proper advertisement to the following points on the notice board at conspicuous
place in your office as well as through popular newspapers:-
i) Full address of the executant.
ii) Full address of the person in whose favour the document is to be executed.

iii) The place of property or the place where the powers to be delegated through that
document, are be exercised.
iv) The document should be got embossed within three months of the date of execution
if it is embossed at headquarter and if to be embossed from the office of
Commissioners of Divisions within six months.

v) Clear date should be mentioned in the document at the time of its execution.

vi) The document should be duly signed by the executants and witnessed by two persons.
This should also be attested by the Notary Public with seal.

vii) The paper on which the document is executed should be of the same country in
which it is executed.
viii) The document to be embossed should be original and not its photo-copy.
Sd/-
Superintendent Grade-I
for Deputy Secretary to Govt. of Punjab,
Revenue (B) Department.

385
 GOVERMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To

All the Commissioners/Deputy Commissioners

in the State.

Memo No.22/1/88-ST-VI/4345
Chandigarh, dated the 10-08-1989

Subject : - Embossment of documents.

Reference : - This Department Memo No. 22/1/88-ST-VI/2978, dated 20-05-1988

(copy enclosed).
===

The words within six months' mentioned at the end of last sentence of sub Para (IV)
of Para I of the letter under reference may be considered to have been deleted as the same were
inadvertently written. For facility of reference the correct requisite sub-Para (IV) of Para-1 is
reproduced below:-
"The document should be got embossed within three months of the date of
execution if it is embossed at headquarters and if to be embossed from the
office of Commissioners of Divisions.

2. Please acknowledge its receipt.

Sd/-
for Joint Secretary to Govt., Punjab,
Revenue Department.

386
 GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE AND REHABILITATION
(STAMP AND REGISTRATION BRANCH)
To
1. All the Commissioners of Divisions;
2. All the Collectors (Deputy Commissioners)
in the State.

Memo No. 22/1/88-ST-VI/3646

Chandigarh dated the 14-09-2001.

Subject :- Embossing of document.

The general public was acquainted with the broad requirements for embossment of
documents executed out of India before being presented in the office of the Financial Commissioner
Revenue or of the Divisional Commissioners, vide Punjab Government Memo No. 22/1/88-ST-VI/
2978, dated 20-05-1988 and No. 22/1/88-ST-VI/4345, dated 10-08-1989. These are again
summarized as under :-

i) Full Address of the Executant.

ii) Full Address of the person in whose favour the documents are to be executed.

Hi) The placed of property or the place where the powers to be delegated through that
document, are be exercised.

iv) Clear date should be mentioned in the document at the time of its execution.

v) The document should be duly signed by the executant and witnessed by two persons
giving their full addresses. This should also be attested by the Notary Public with
seal.

vi) The paper on which the document is executed should be of the same country in
which it is executed.

vii) The document to be embossed would be original and not its photo-copy.

viii) The document should be got embossed within three months of the date of execution
at the headquarters or from the office of Commissioners of Divisions.

2. In order to prevent frauds on the persons residing in the foreign countries in the above said
matters, it has now been decided that the executant should also be required to fulfill the following
requirements in addition to these mentioned in Para-I above.

i) The executant must mentioned his passport number in the document and affix his

387
 photograph on the relevant document duly attested by the Authority from whom the
document is got attested.

H) The documents should be accompanied with a copy of the passport of the executant
up to date duly attested.

Hi) In additional to (i) and (H) above the Special Power of Attorney and General Power of
Attorney must be got counter-signed from the office of the Indian High Commission
or the Embassy of India in that Country where it was executed with proper identification
and verification by authorized officer before it is presented for embossing to prevent
forgery.

3. You are requested to bring these requirements to the notice of general public also through
News Papers and Specially the Association of N.R.Is within your jurisdiction.

Sd/-
Superintendent Grade-I

Endst.22/1/88-ST-VI/3647 Chandigarh, dated the 14-09-2001

A copy is forwarded to the Director Public Relation, Punjab with the request that
these instructions may be given wide publicity through New Papers.

Sd/-
Superintendent Grade-I

388
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