GOVERNMENT  OF  PUNJAB
DEPARTMENT  OF  REVENUE  AND  REHABILITATION

 

Order

 

The September 11, 1979

 

No. CA.II/99-S.9/79/14485-A:

 

            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, by deposit of title deeds or on any agreement deed for securing loan from any commercial or banking institution or execution of security bond by a surety to meet the expenditure for any of the following purposes, namely:-

 

            Purchase of inputs (crop loans) like fertilizers, insecticides, pesticides, weedicides and seeds.

 

  1. D. VASUDEVA

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation.

 


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 rule 11, 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.”

 

  1. D. VASUDEVA

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation.

 


 

 

GOVERNMENT OF PUNJAB

DEPARTMENT  OF  REVENUE  AND  REHABILITATION

(STAMPS)

 

Notification

 

The 3rd February, 1981

 

No. S. O. 6/I. S. R. 25/R. 2/81:

 

            In pursuance of the provisions of clause of rule 2 of the Indian Stamp Rules, 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.

 

                                                           


 

 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE  AND  REHABILITATION

(REGISTRATION)

 

Notification

 

The 20th February, 1981

 

S. O. S./C.A. 16/9/85, 78 and 79/Amd./81:

            In exercise of the powers conferred under 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 amendments 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 the following instruments of transfer of land :-

 

(1)               Instrument of sale or of gift executed by or on behalf of or in favour of a Gram Panchayat or a Municipal Committee;

 

(2)               Instrument of a sale or of gift executed in favour of a charitable Institution;

 

(3)               Instrument of sale executed by Government; and

 

(4)               Instrument of exchange executed by the Gram Panchayat with any person,

 

for the purpose of construction of roads or buildings of schools, colleges, hospitals and dispensaries on such land.

 

Note:-  Charitable Institution means Institution established for charitable purpose within the meaning of the Charitable Endowment Act, 1890 (Central Act of 1890).

 

K. D. VASUDEVA

Secretary to Government, Punjab,

Department of Revenue and Rehabilitation.

 

            Stamp-II-79/3917, Chandigarh, dated the 9th March, 1981

                                                           


 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE  AND  REHABILITATION

(STAMPS)

 

The 20th February, 1981

 

No. S. O. 9/C. A. 2/99/S. 9/81:

 

            In exercise of the powers conferred under clause (a) of sub-section (I) of section 9 of the Indian Stamp Act, 1899 (Central Act 2 of 1899), the Governor of Punjab is pleased to remit, with effect from the date of publication of the order in the official Gazette, the duty chargeable on the following instruments of transfer of land, under the aforesaid Act:-

 

(i)                  Instrument of sale or of gift, executed by or on behalf of or in favour of a Gram  Panchayat or a Municipal Committee;

 

(ii)                Instrument of sale or of gift executed in favour of a charitable Institution;

 

(iii)               Instrument of sale executed by Government; and

 

(iv)              Instrument of exchange executed by the Gram Panchayat with any person

 

for the purpose of construction of roads or buildings of schools, colleges, hospitals and dispensaries on such land.  Charitable Institution means an Institution established for charitable purpose within the meaning of the Charitable Endowment Act, 1890 (Central Act of 1890).

K. D. VASUDEVA

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation.


 

 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE  AND  REHABILITATION

(STAMPS)

 

Order

 

The 11th May, 1981

 

No. S. O. 23/C. A.2/99/S. 3/81:

 

            In exercise of the powers conferred by clause (b) 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 allow the incorporated companies or other bodies corporate to consolidate with the prior approval of the Govt. of Punjab in the Department of Revenue and Rehabilitation, the stamp duty chargeable on share certificates to be issued to share holders by such companies and bodies corporate and to deposit the consolidated amount in the Registration Fees-C-Stamp-Non-Judicial (c)-Other Receipts-Consolidated Stamp Duty on share certificates” and to endorse each share certificate after depositing the consolidated fee with the words “Consolidated Stamp Duty Paid.”

 

K. D. VASUDEVA

Secretary to Government of Punjab,

Deptt. of Revenue & Rehabilitation.


 

Memo No. ST-I-V-6/5105, dated 1982 from Revenue Department, Chandigarh, to the I.G.R. Punjab, Jalandhar, and Registrars and Sub-Registrars and J.S.R. in the State and al Honorary Registrars in the State.

 

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

 

It has been noticed that certain members of the Co-operative Societies are making the misuse of the exemption of Stamp Duty allowed to Co-operative Societies, and its members by virtue of Punjab Government notification No. 3088-L.T., dated 15th  July, 1948, for the purposes 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 Co-operative 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 Co-operative Societies Act and also on the instrument executed by an officer or 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 Co-operative 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.

 


 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE

(STAMPS)

 

Order

 

The 26th March, 1982

 

No. S. O. 9 /C. A. 2/1899/S. 70/82:

 

In exercise of the powers conferred by sub-section (2) of section 70 of the Indian Stamp Act, 1899 (Central Act No. 2 of 1899),-I, R. C. Kapila, IAS,. Financial Commissioner, Punjab, being the Chief Controlling Revenue Authority by virtue of the provisions of sub-section (10) of section 3 of the General Clauses Act, 1897 (Central Act No. 10 of 1897) authorise the Collectors of all the districts in the State of Punjab for the purpose of the aforesaid sub-section (2) of section 70 of the Indian Stamp Act, 1899, within their respective jurisdictions.

 

                                                                                    R. C. KAPILA,

                                                            Chief Controlling Revenue Authority 

                                                And Financial Commissioner of Punjab


 

PUNJAB  ACT  NO. 21  OF   1982
THE  INDIAN  STAMP  (PUNJAB  AMENDMENT)  ACT,  1982

 

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 Thirty-third Year of the Republic of India, as follows:-

 

1.         Short title and commencement:

 

(1)               This Act may be called the Indian Stamp (Punjab Amendment) Act, 1982.

 

(2)               It shall come into force at once.

 

2.         Insertion of new section 47-A in Central Act, 2 of 899:

            In the Indian Stamp Act, 1899, in its application to the State of Punjab, after section 47, the following section shall be inserted, namely:-

“47-A. (1)        If the Registering Officer appointed under the Registration Act, 1908 (Central Act No. 16 of 1908), while registering any instrument relating to the transfer of any property, has reason to believe that the value of the property or consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector, for determination of the value of the property or the consideration, as the case may be, and the proper duty payable thereon.

(Instruments under valued how to be dealt with)

1.                  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, shall be payable by the person liable to pay the duty.

2.                  The Collector may suo motu, or on receipt of reference from the Inspector General of Registration or the Registrar of a district, appointed under the Registration Act, 1908 (Central Act No. 16 of 1908) in whose jurisdiction the property or any portion thereof which is the subject matter of the instrument is situate, shall, within two years from the date of registration of any instrument not already referred to him under sub-section (1) call for and examine the instrument for the purpose of satisfying  himself as to the correctness of its value or consideration as the case may be and the duty payable thereon and if after such examination he has reason to believe that the value of consideration has not been truly set forth in the instrument, he may determine the value or consideration and the duty as aforesaid in accordance with procedure provided for in sub-section (2) and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

 

3.                  Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may, within thirty days from the date of that order, prefer an appeal before the District Judge and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this Act,

 

Explanation:   For the purpose of this section, value of any property shall be estimated to be the price which in the opinion of the Collector or the appellate authority as the case may be, such property would have fetched, if sold in the open market on the date of execution of the instrument relating to the transfer of such property.”

 

AFTAB SINGH BAKSHI

Secretary to Government of Punjab,

                                               Department of Legal and Legislative Affairs.

 


 

GOVERNMENT  OF  PUNJAB

DEPARTMENT OF REVENUE AND REHABILITATION

(STAMPS)

 

Order

The 1st December, 1982

No. S. O. 49/S.A-2/99/S-9/82:

            In exercise of the powers conferred by clause (b) 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 allow the incorporated companies and other bodies corporate to consolidate with the prior approval of the Government of Punjab is the Department of Revenue and Rehabilitation, the stamp duty chargeable on unsecured debentures and letters of allotment of debentures to be issued debentures holders by such companies and bodies corporate and to deposit the consolidated amount of such duty in the Government treasuries under the sub-heads “(i) Consolidated and “(ii) Consolidated Stamps Duty on letters of allotment of debentures”—Stamps Duty on unsecured Debentures—below the Major/Sub-Major/Minor Head “030—Stamps and Registration Fees—C—Stamp—Non-Judicial—(c)—Other Receipts” and after depositing the consolidated Stamp Duty to endorse each unsecured debenture and letter of allotment of debentures, as the case may be with the words “Consolidated Stamp Duty Paid.”

R. C. KAPILA

Financial Commissioner and

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation

 


 

 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE

(STAMP  AND  REGISTRATION  BRANCH)

 

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

 

                        Will the Deputy Director-II, Govt. of Punjab, Department of Finance (Directorate of Institutional Finance & Banking) kindly refer to his U. O. No. III/II/79/IF/2389, dated 10th August, 1982, on subject noted above.

 

            2.         It is clarified that the term ‘electrification of tubewells’ as detailed in Punjab Govt. Revenue Department Order No. CAXVI/1908-SS-78-89/7264, dated 3rd May, 1979 and Order No. CA-II-99-S. 9/79/7266, dated 3rd May, 1979, covers electric motors.

 

(Sd.),

Deputy Secretary to Government Punjab,

Revenue Department.


 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE  AND  REHABILITATION

 

Order

 

The 23rd September, 1983

 

No. S. O. 58/C.A.2/1899/S. 9/83:

 

            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 an Ex-serviceman having annual income of not more than three thousand and six hundred rupees excluding the amount of gallantry award of not more than one thousand and eight hundred rupees for securing loan not exceeding thirty-five thousand rupees from the Punjab Ex-servicemen Corporation.

 

B. B. MAHAJAN,

Financial Commissioner, Revenue, and

Secretary to Government of Punjab,

Department of Revenue and Rehabilitation

 


 

 

GOVERNMENT  OF  PUNJAB

DEPARTMENT  OF  REVENUE  AND  REHABILITATION

(REGISTRATION)

 

Notification

 

The 23rd September, 1983

 

 

No. S. O. 59/C. A. 16/8/Ss. 78 & 79 / Amt./83:

 

            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. 78-79/80/6-56, dated the 15th April, 1980, namely:-

 

 

AMENDMENT

 

 

            In the said notification, under the heading ‘Table of registration fees’ after the existing proviso to Article 1, 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 Ex-serviceman having annual income of not more than three thousand and six hundred rupees excluding the amount of gallantry award of not more than one thousand and eight hundred rupees for securing loan not exceeding thirty-five thousand rupees from the Punjab Ex-servicemen Corporation.

 

A.     B. MAHAJAN

Financial Commissioner, Revenue,

And Secretary to Government of Punjab,

Department of Revenue and Rehabilitation.