BROCHURE    OF

 

INSTRUCTIONS   OF  

 

INDIAN    STAMP   ACT, 1899

 

AND  

 

REGISTRATION    ACT, 1908

 

REVENUE   DEPARTMENT    PUNJAB

 

SN

Subject

Dated

1.       

Order in respect of Instruments executed by or on behalf of any society

15th July, 1948

2.       

Amendment in the Punjab Government Notification No, 3088-E & T., dated the 15th July,

9th February, 1962

3.       

Appoint all the Sub-Divisional Officers (Civil) in the State of Punjab as ex-officio Inspectors of Registration Offices

7th August, 1965

4.       

Appointment of SDO (Civil) as Collector

29th October, 1965

5.       

Remittance of stamp duty

23rd September, 1967

6.       

Remittance of duty chargeable in respect of deeds of mortgages without possession

19th November, 1970

7.       

Use of Punjabi language in the State

May 1971

8.       

Remittance of duty chargeable in various purposes

30th August, 1972

9.       

Remittance of duty chargeable

15 February, 1973

10.   

Remittance of duty chargeable on contracts of apprenticeship

4th July, 1973

11.   

Remittance of Stamp duty leviable on mortgages without possession

7th July, 1973

12.   

Amendment in Punjab Government notification No. 5819-St-II-73/2089, dated the 15th February, 1973,

1st August, 1975

13.   

Amendment in Punjab Government, Revenue Department Notification No. 5819-St-II-73/2089, dated the 15th February, 1973

1st March, 1976

14.   

Remittance of stamp duty chargeable on the bonds and agreements executed by the Indian Nationals repatriated from Uganda and resettled in Punjab

12th May, 1976

15.   

Remittance of duty chargeable on any deed of mortgage without possession, executed by the member of the Backward Classes and economically weaker sections

26th April, 1979

16.   

Amendment in Order No. 5819—S-TI—73/2089, dated the 15th February, 1973

3rd May, 1979

17.   

Remittance of duty chargeable on any deed of mortgage without possession, by deposit of title deeds or on any agreement deed for securing loan from any commercial or banking institution or execution of security bond

September 11, 1979

18.   

Amendment in the Indian Stamp Rules, 1925,

The 3rd February, 1981

19.   

Appointment of Commissioners of Divisions as Superintendent of Stamps

3rd February, 1981

20.   

Amendment in Notification No. S.O./25/C. A. 16/1908/Ss-78-79/80/6056, dated the 15th April, 1980

20th February, 1981

21.   

Remittance of duty chargeable in various purposes

20th February, 1981

22.   

Remittance of stamp duty chargeable on share certificates

11th May, 1981

23.   

Authorization of collectors

26th March, 1982

24.   

Amendment in Punjab Act No. 21 of 1982

13 Oct. 1982

25.   

Remittance of stamp duty chargeable on unsecured debentures

1st December, 1982

26.   

Exemption of loan documents for the purchase of electric motors installation of tubewells from stamp duty/registration fees.

14 Dec. 1982

27.   

Remittance of the duty chargeable on any deed of mortgage without possession, executed by an Ex-serviceman

23rd September, 1983

28.   

Amendment in Notification No. S. O. 25/C.A. 16/1908/Ss. 78-79/80/6-56, dated the 15th April, 1980,

23rd September, 1983

29.   

Amendment in Punjab Stamp Rules

12th October, 1983

30.   

Remittance of duty chargeable on the mortgage deeds without possession, executed by the persons belonging to weaker sections

29th November, 1983

31.   

Amendment in Notification No. S. O. 25/C.A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980

29th November, 1983

32.   

Amendment in Notification No. S.O. 25/C.A. 10/1908/Ss. 78 and 79/80/6056, dated the 15th April 1980

12th January, 1984

33.   

Remittance of duty chargeable on any deed of mortgage without possession, executed by a woman having annual income of not more than three thousand

12th January, 1984

34.   

Remittance of duty chargeable any deed of mortgage without possession, executed by an officer or employee of Government of Punjab  

12th March, 1984

35.   

Remittance of duty chargeable on any deed of mortgage without possession, executed by a Member of the Punjab Legislative Assembly

6th April, 1984

36.   

-do-

6th April, 1984

37.   

Amendment in Notification No. S. O. 25/C. A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980

6th April, 1984

38.   

Remittance of stamp duty chargeable on debenture certificates

17th August, 1984

39.   

Amendment in Punjab Stamp (Dealing of Under-Valued Instruments) Rules, 1983

5th September, 1984

40.   

Remittance of stamp duty chargeable on debenture certificates

17th August, 1984

41.   

Amendment in Notification No. S. O. 25/C. A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980

17th September, 1985

42.   

Extension of provisions of section 118 of Transfer of Property Act, 1882 (Central Act 4 of 1882)

10th August, 1989

43.   

Creation of charge on land in favour of Bank

1st June, 1990

44.   

Creation of charge on land in favour of Bank

29th June, 1993

45.   

The Indian Stamp (Punjab Amendment) Act, 1994

23rd June, 1994

46.   

C.A. 5337 of  1990, 6213-17/90, 5425/90 etc. C. W. P. No. 5447—49, 16047, 16802/89 etc. State of Punjab versus Mahabir Singh, Chamkaur Singh etc. etc.

10th September, 1996

47.   

Report of the Punjab Finance Commission for Panchayats and Municipalities implementation thereof.

23rd December, 1996

48.   

Table  of  Registration  Fees

15th April, 1980

49.   

Industrial Concern – Clarification regarding

26th March, 1993.

50.   

Remittance of duty chargeable under the aforesaid Act on the mortgage deeds without possession executed by a member of the Urban Co-operative House Building Society

16th December, 1996

51.   

Amendment in Notification No. S. O. 25-C. A. 16/1908/Ss. 78 and 79/80/6056, dated the 15th April, 1908

16th December, 1996

52.   

Amendment in Notification No. S. O. 25/C. A. 16/1908/Ss. 78-79/80/6056, dated the 15th April, 1980

21st June, 2001

53.   

Amendment in Order No. 5819-ST-II-73/2089, dated the 15th February, 1973

21st June, 2001

54.   

Instructions – Embossing of Documents

14th Sept. 2001

 


Notification under clause (a) of Indian Stamp Act, 1899 (11 of 1899)

 

H. O. No. 308-G, dated the 13th September, 1948.

 

 

REVENUE   DEPARTMENT

STAMPS

The 15th July, 1948

 

3088-E and T:

           

In exercise of the powers conferred by clause (a) of the Indian Stamp Act, 1899 (11 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 Cooperative Societies Act of 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.

 

REVENUE  DEPARTMENT

 

STAMPS

 

Notification

 

 

Chandigarh-4, dated the 9th February, 1962

 

 

No.ST-IV-61/314:

 

           

In exercise of the powers conferred by the proviso to clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (II 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 Notification No, 3088-E & T., dated the 15th July, 1948, namely:-

 

            In the said notification, the following proviso shall be added at the end, namely :-

 

            “Provided that this remission shall not be allowed to the following classes of Cooperative Societies and the officers and members thereof excepting those where all the members belong to the Scheduled Castes :-

 

(1)              Co-operative House Building Societies in Urban Areas.

 

(2)              Co-operative Industrial Societies.

 

(3)              Co-operative Dairy Farming Societies

 

 

GYAN SINGH KAHLON,

Secretary to Government, Punjab,

Revenue Department

 

 

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 (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

 

                      

 

 

PUNJAB  GOVERNMENT

 

REVENUE  DEPARTMENT

 

Notification

 

Chandigarh, dated the 29th October, 1965

 

 

No. 9885-ST. IV-65/29291:

 

                       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.

 

 

 

PUNJAB  GOVERNMENT

REVENUE  DEPARTMENT

 

Order

 

The 23rd September, 1967

 

No. CA-II/99-S-9/67/1324( ):

 

            In exercise of the powers conferred by the proviso to clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (Act No. II of 1899), the Governor of Punjab is pleased to remit the stamp duty chargeable under the aforesaid Act on the documents executed by the Indian Nationals repatriated from Burma and resettled in Punjab, in connection with business loans granted and other rehabilitation assistance given to them by the Punjab Government.

 

H. B. LALL

Secretary to Government, Punjab,

Revenue Department.

 

REVENUE  DEPARTMENT

 

Notification

 

The 19th November, 1970

 

No. 3265-Stamp(III)-70/1944:

 

            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 remit, with effect from the date of publication of this notification in the official Gazette, the duty chargeable under the aforesaid Act in respect of deeds of mortgages without possession, executed by the agriculturists in favour of any Scheduled Bank for securing loans not exceeding Rs. 25,000 (Rupees twenty five thousand only) to meet the expenditure for the following agricultural purposes :-

 

            Purchase of tractor with its accessories, tractor trolley, thrasher, cane-crusher, tube-wells based on diesel engine, and for boring and electrification of tube-wells and for purchase of pumping sets and spray equipments.

 

A.N. KASHYAP

Secretary to Government, Punjab,

Revenue Department.

 

INSPECTOR  GENERAL  OF  REGISTRATION  PUNJAB,  JALANDHAR

                      

Notification

 

The May 1971

 

No. R/3/224/H/__________________.

 

            In exercise of the powers conferred by clause (b) of sub-section (1) of Section 69 read with section 119 of the Indian Registration, Act, 1908, and with prior approval of the Governor of Punjab, I, Nar Narain Singh, IAS, Inspector General Registration, Punjab do hereby declare that Punjabi shall be deemed to be the commonly used language in each district of the State of Punjab.

 

(Sd.)......

Inspector General Registration, Punjab.

 

 

 

REVENUE  DEPARTMENT

 

Order

The 30th August, 1972

 

No. 4417-St-II-72/12269A:

 

            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 duty chargeable under the aforesaid Act:-

 

(a)              in respect of deeds of mortgages without possession executed by the members of the Scheduled Castes in favour of the Punjab Scheduled Castes Land Development and Finance Corporation for securing loans not exceeding Rs. 25,000 (Rupees twenty five thousand only) to meet the expenditure for purchase of tractor with its accessories tractor-trolley, thrasher, cane-crusher, tube-wells based on diesel engine, and for boring and electrification of tube-wells and for purchase of pumping sets and spray equipments, for agricultural purposes;

 

(b)       in respect of instruments executed by the members of the Scheduled Castes for obtaining loans not exceeding Rs.5,000 from Commercial Banks or from the Punjab Scheduled Castes, Land Development and Finance Corporation for setting up dairy, piggery or poultry units.

 

S. S. GREWAL,

Secretary to Government, Punjab,

Revenue Department.

 

 

REVENUE  DEPARTMENT

 

Order

The 15 February, 1973

 

No. 5819-St-II-73/2089:

 

 

            In exercise of the powers conferred by clause (a) of sub-Section (1) 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 remit with effect from the date of publication of this order in the official gazette the duty chargeable under the aforesaid Act:-

 

(a)              On any deed of mortgage without possession executed by the Punjab State Electricity Board in favour of the Life Insurance Corporation of Indian or any other commercial or banking institution for securing loan to meet the expenditure for any developmental scheme relating to rural electrification including transmission  and energisation of tube-wells.

 

(b)              on the deed of mortgage without possession executed by the Punjab Scheduled Castes Land Development and Finance Corporation, Punjab, Agro-Industries Corporation, and Punjab Warehousing Corporation, Punjab Land Development and Seed Corporation, Punjab Dairy Development Corporation, Punjab Poultry Corporation or Punjab State Co-operative Supply and Marketing Federation for securing loan for any commercial or banking institution to implement any scheme falling within the purview of the aims and objects of the concerned corporation.

 

(c)              On any instrument executed by a member of the Scheduled Castes in the State for securing loan not exceeding thirty five thousand rupees from the Punjab Scheduled Castes Land Development and Finance Corporation to meet expenditure.

 

(d)              On any instrument executed by any person for securing loans not exceeding thirty five thousand rupees from any commercial or banking institution to meet the expenditure.

 

 

REVENUE  DEPARTMENT

 

Order

The 4th July, 1973

 

No. 3089-St-II-73/8077:

 

            In exercise of the powers conferred by clause (a) of sub-section (1) 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 remit with effect from the date of publication of this order in the official Gazette the whole duty chargeable under the aforesaid Act, on contracts of apprenticeship executed under Section 4 of the Apprentices Act, 1961.

 

  1. C.  PURI,

Secretary to Government, Punjab,

Revenue Department.

 

REVENUE  DEPARTMENT

 

Order

The 7th July, 1973

 

No. 3070-ST-II-73/8241:

 

            In super session of the Punjab Government Notification No. 3690-Stamp-55/1504, dated the 28th July, 1955 and exercise of the powers conferred by clause (a) of sub-section (I) of section 9 of the Indian Stamp Act, 1899 (Act No. 2 of the 1899 and all other powers enabling him in this behalf, the Governor or Punjab is pleased to remit, with effect from the date of publication of this order in the official Gazette, the whole of Stamp duty leviable on mortgages without possession executed by the Industrial concerns in favour of the Punjab Financial Corporation.

 

 

I. C. PURI,

 

Secretary to Government, Punjab,

Revenue Department, Chandigarh.

 

 


 

REVENUE  DEPARTMENT

 

Order

The 1st August, 1975

 

No. 3608-ST-II-75/23202:

 

            In exercise of the powers conferred by clause (a) of sub-section (1) 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 Punjab Government notification No. 5819-St-II-73/2089, dated the 15th February, 1973, namely :-

 

AMENDMENT

 

            In the said notification, in para I, for clause (a) the following shall be substituted, namely: -

 

            “(c)      on any instrument executed by a member of a scheduled castes in the State for securing a loan not exceeding thirty five thousand rupees from the Punjab Scheduled Castes Land Development and Finance Corporation.”

 

N. KHOSLA,

Secretary to Government,

Punjab, Revenue Department.


 

 

REVENUE  DEPARTMENT

 

Order

The 1st March, 1976

 

 

No. CA-II-099-S-9/76:

 

            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. II of 1899) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in Punjab Government, Revenue Department Notification No. 5819-St-II-73/2089, dated the 15th February, 1973, namely :-

 

AMENDMENT

 

            In the said notification, in clause (d), between the words, poultry and for any other allied purpose the words ‘Gobar Gas Plants’ shall be inserted.

 

R. S. TALWAR

Secretary to Government, Punjab,

Revenue Department.

 

 

 


 

PUNJAB  GOVERNMENT

 

REVENUE  DEPARTMENT

 

Notification

 

The 12th May, 1976

 

 

No. CA-II/99-S.9/75/8467:

 

            In exercise of the powers conferred by the proviso to clause (a) of sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Act No. II of 1899), the Governor of Punjab is pleased to remit the stamp duty chargeable under the aforesaid Act on the bonds and agreements executed by the Indian Nationals repatriated from Uganda and resettled in Punjab, in connection with the grant of business loans and other rehabilitation benefits given to them by the Punjab Government.

 

R.S. TALWAR,

Secretary to Government, Punjab,

Revenue Department.

 

 

From:

                      

Shri R. D. Joshi, I. A. S.,

                       Deputy Secretary to Government, Punjab,

                       Revenue Department – I.

 

To

 

                       The Collector (D.C.),

                       Sangrur.

 

                       Memo No. 9316-St-II-77/2203,

                       Chandigarh, dated the 3rd February, 1978.

 

Subject:           Charging of stamp duty on documents executed in favour of Punjab Financial Corporation by a private person for securing loan for the purchase of truck.

 

Reference:       Your memo No. 649/RRC, dated the 2nd December, 1977.

                                              ______________

 

            Loan taken for purchase of truck is covered under the term “industrial concern” as defined in the State Financial Corporations Act, 1951 and consequently is exempted from the payment of Stamp Duty under Punjab Government Notification No. 3070/ST-II-73/3241, dated the 7th July, 1973.

 

(Sd.)...,

 

Under-Secretary, Revenue,

For Deputy Secretary to Government,

Punjab, Revenue Department-I.


 

 

PUNJAB  GOVERNMENT

REVENUE  DEPARTMENT

 

Order

 

The 26th April, 1979

 

No. CA-II/99-St-79/7033:

 

            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 duty chargeable under the aforesaid Act on any deed of mortgage without possession, executed by the member of the Backward Classes and economically weaker sections with annual income of less than three thousand and six hundred rupees for securing loan not exceeding thirty five thousand rupees from the Punjab Backward Classes and Land Development and Finance Corporation.

 

KULDIP SINGH NARANG,

Secretary to Government, Punjab,

Revenue and Rehabilitation Department.


 

PUNJAB  GOVERNMENT

REVENUE  DEPARTMENT

 

Order

The 3rd May, 1979

 

No. CA. II/99-S.9/79/7266:

 

            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—S-TI—73/2089, dated the 15th February, 1973, namely:-

 

AMENDMENT

 

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

 

            “(d)      On any instrument executed by any person –

 

(i)                 for securing lean 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, installation of tube well based on diesel engine, boring and electrification of tube well, laying of underground pipes, lineage of water courses, leveling and reclamation of land and development of horticulture and

 

(ii)               for securing loan not exceeding thirty five thousand rupees from any commercial or banking institution to meet the expenditure for any of the following purposes, namely:-

 

Purchase of pumping set, can crusher, spray equipment, sprinkler irrigation for agricultural purposes, dairy, piggery, poultry Gobar gas plants or any other allied purposes.”

 

KULDIP SINGH NARANG

Secretary to Government, Punjab,

Revenue and Rehabilitation Department.