59A. [ Facts affecting duty to be set forth in instrument] [Inserted by Notification dated 20-3-1967 (20-3-1967)].
- In the case of an instrument relating to immovable property chargeable with an ad valorem duty [on the market value of the property] [Substituted by Notification dated 24-4-1991 (25-4-1991).],-(i)the instrument relating to agricultural lands shall fully and truly set forth,-(a)the annual rent payable by the Khudkasht holder, Khatedar, Gair Khatedar, or Sub-Tenant of the land in question;(b)the annual rent payable by the Khudkasht, holder, Khatedar, Gair Khatedar or Sub-Tenant as the case may be, of the adjoining agricultural land of the same class of soil, if the land which is subject matter of instrument, is rent free or yielding no rent, or unrented, or which has not been assessed to any rent.[Provided that every instrument relating to transfer of agricultural land shall be accompanied by a copy of last Khasra Girdawari to determine the correct market value.] [Inserted by Notification dated 24-4-1991 (25-4-1991).](ii)the instrument relating to transaction of any immovable property of urban or rural area, except agricultural land, shall fully and truly set forth-(a)[ the market value of the property], [Substituted by Notification dated 24-4-1991 (25-4-1991).](b)the annual rental or gross-assets,(c)local rates, municipal or other taxes,(d)the area of the plot and the area of constructed-portion thereon;(e)[ other relevant information.] [Inserted by Notification dated 24-4-1991 (25-4-1991).](iii)[ the instrument of lease shall fully and truly set forth the amount of money paid or likely to be paid as development charges :] [Inserted by Notification dated 24-4-1991 (25-4-1991).][Provided that in cases relating to transfer of property as mentioned in sub-clause (ii) above, the market value shall be determined on the basis of market value of the open land and the constructed portion separately as per their respective rates :Provided further that in case where the registering Officer has a doubt about correctness of facts mentioned in the instrument affecting duty, he may inspect the property to ascertain the correctness and determine the market value accordingly :Provided further that the Inspector General, Registration & Stamps Department may prescribe a proforma for specific mention of any information and such a proforma, 'duly filled in, shall always be deemed to be a part of the documentÂ’] [Inserted by Notification dated 24-4-1991 (25-4-1991).]
