State of Madhya Pradesh - Act
The M.P. Stamp Rules 1942
MADHYA PRADESH
India
India
The M.P. Stamp Rules 1942
Rule THE-M-P-STAMP-RULES-1942 of 1942
- Published on 1 March 1963
- Commenced on 1 March 1963
- [This is the version of this document from 1 March 1963.]
- [Note: The original publication document is not available and this content could not be verified.]
Chapter I
Preliminary
1. Short title.
- These rules may be called the Madhya Pradesh Stamp Rules, 1942.2. Definitions.
- In these rules,-(a)"The Act" means the Indian Stamp Act, 1899 (II of 1899);(b)"section" means a section of the Act;(c)"schedule" means a schedule of the Act;(d)"Superintendent of Stamps" means the Superintendent of Stamps, Madhya Pradesh;(e)"The State Government" means the Government of the Madhya Pradesh;(f)"province" means the province of the Madhya Pradesh.[3 . Description of Stamps. [Substituted by M.P. Notification No. (40) B-4-13-07-2-V, dated 15-11-2007.]Chapter II
Of Impressed Stamps
4. Hundis.
5. Promissory notes and bills of exchange.
- A promissory note or bill of exchange shall, except as provided by Section 11 or by Rules 13 and 17, be written on paper on which a stamp of the proper value with or without the word "hundi" has been engraved or embossed.6. Other instruments.
- Every other instrument chargeable with duty shall, except as provided by Section 11 or by Rules 10, 12 and 13, be written on paper on w hich a stamp of the proper value, not bearing the word "hundi" has been engraved or embossed. In the matter of the descriptions of stamps to be used, "Counterparts or duplicate" shall follow the rule applicable to the original documents.7. Provision where single sheet of paper is insufficient.
8. Ten naye paise, Fifteen naye paise and Twenty nave paise impressed stamps.
- The duty on any instrument which is chargeable with a duty of ten naye paise under the Act or of fifteen naye paise under Articles 19, 36, 37, 49 and 52 of Schedule I or of twenty-live naye paise under Articles 5 and 43 of Schedule I-A may be denoted by a coloured impression marked on a skeleton form of such instrument by the Superintendent of Stamps.9. The proper officer.
- The Superintendent of Stamps and any other officer appointed in this behalf by the State Government arc empowered to affix and impress or perforate labels. The Superintendent of Stamps or the officer so appointed in this behalf shall be deemed to he "the proper officer" for purposes of the Act and of these rules.10. [ Affixing and impressing labels by Proper Officer. [Substituted by Notification No. (17)-B-4-55-CT-V, dated 14-8-1997.]
- Labels or Stamps may be affixed and impressed or perforated by the Proper Officer, in the case of all instruments chargeable with Stamp Duty under the Act.]11. Mode of affixing and pressing labels.
- [(1) The Proper Officer shall, upon any such instrument specified in Rule 10 being brought to him before it is executed and upon application being made to him, affix thereto a label or labels of such value as the applicant may desire and has paid for and impress or perforate such label or labels by means of stamping Machine (including Franking Machine) or perforating machine and also stamp or write on the face of the label or labels the date of impressing or perforating the same. In the case of instrument written on parchment, the label shall be further secured by means of metallic eyelets :] [Substituted by Notification No. (17)-B-4-55-CT-V, dated 14-8-1997.]| FM-1 | Register of Loading/Reloading |
| (To be maintained at COS) | |
| Make & Machine No.................................. | |
| User............................................... | |
| Kind of Stamps authorised to be impressed.......... |
| Date | Opening Reading | Amount Remitted | Receipts Challan No. |
| (1) | (2) | (3) | (4) |
| Amount Loaded | Reading after Loading as in Column (5) | Loading Officers Signature | Operators/User Sign |
| (5) | (6) | (7) | (8) |
| FM No. | Kind of Stamp | Opening Reading | Amount loaded during Week | S.D. Realised | Closing Reading |
| (1) | (2) | (3) | (4) | (5) | (6) |
| FM-3 | Register of daily Readings |
| Make & Machine No.................................. | |
| User............................................... | |
| Kind of Stamps authorised to be impressed.......... |
| Date | Opening Reading | Amount Loaded if any | Total Amount (2 + 3) | No. of Insts. Franked |
| (1) | (2) | (3) | (4) | (5) |
| S.D. Collected | Closing Reading | Signature of the Operating Clerk | Signature of DSS/COS/VSR/SR |
| (6) | (7) | (8) | (9) |
| FM-4 | Register showing particulars of repairs made in the Franking Machine |
| Address of the place where the machine isinstalled | Particulars of the Franking Machine | Date on which information regarding defects inthe FM was received | Name of the mechanic who attended repairs | Date on which the mechanic was deputed and themachine was repaired |
| (1) | (2) | (3) | (4) | (5) |
| Reasons for delay in repairs if any | Meter reading before the machine was repaired | Meter reading after the repairs | Signature of the mechanic | Signature of the DSS/COS |
| (6) | (7) | (8) | (9) | (10) |
1. Particulars of the Franking Machine examined :-
2. This is to certify that the Franking Machine, of above particulars has been technically examined and repaired by me and report in respect of the same on the following points, is as under :-
12. Certain instruments to be stamped with impressed labels.
-Instruments executed out of the State and requiring to be stamped after their receipt in this State (other than instruments which, under Section 11 or Rule 13, may be stamped with adhesive stamps) shall be stamped with impressed labels.Chapter III
Of Adhesive Stamps
13. Use of adhesive stamp on certain instruments.
- The following instruments may be stamped with adhesive stamps, namely :-14. Use of ten naye paise and five naye paise adhesive stamps permissible to make up the stamp duty.
- Notwithstanding anything contained in these rules, whenever the stamp duty payable under the Act in respect of any instrument cannot be paid exactly by reason of the fact that the necessary stamps are not in circulation, the amount by which the payment of duty shall on that account be in deficit shall be made up by the affixing of ten naye paise and five naye paise adhesive stamps, such as are described in Rule 17, provided that the State Government may direct that instead of such stamps, adhesive Court-fee stamps shall be used for the purpose.15. Supply of deficient duty on transfer of shares.
- When any instrument of transfer of shares in a company or association is written on a sheet of paper on which a stamps of the proper value is engraved or embossed, and value of the stamp so engraved or embossed is subsequently in consequences of a rise in the value of such shares, found to fall short of the amount of duty chargeable under Article 62 (a) of Schedule I, one or more adhesive stamps bearing the words "Share Transfer" may be used to make up the amount required.16. Enrolment of Advocate, Vakils or Attorneys.
- When adhesive stamps are used to indicate the duty chargeable on entry as an Advocate, Vakil or Attorney on the roll of the High Court of Judicature at Jabalpur, such stamps shall be affixed under the superintendence of a Gazetted Officer of the High Court, who shall obtain the stamp from the Superintendent of Stamps or other officer appointed in this behalf by the State Government and account to him for it. Such Gazetted Officer shall, after affixing the stamp, write on the face of it his usual signature with the date thereof.17. Adhesive stamp or stamps denoting duty of ten naye paise or five naye paise.
- Except as otherwise provided by these rules, the adhesive stamps used to denote duly shall be the requisite number of stamps bearing the words "Twenty-five naye Paise" or "Fifteen naye paise" or "ten naye paise" or "Five naye paise" and such stamps may be inscribed for use for revenue.18. Special adhesive stamps to be used in certain cases.
- The following instruments when stamped with adhesive stamps, shall be stamped with the following descriptions of such stamps, namely :-Chapter IV
Miscellaneous
19. Provision for cases in which improper description of stamp is used.
- When an instrument bears a stamp of proper amount, but of improper description, the Collector may, on payment of the duty with which the instrument is chargeable, certify by endorsement that it is duly stamped :Provided that, if application is made within three months of the execution of the instrument, and the Collector is satisfied that the improper description of stamp was used solely on account of the difficulty or inconvenience of procuring one of the proper description, he may remit the further payment of duty prescribed in this rule.20. Evidence as to circumstances of claim to refund or renewal.
- The Collector may require any person claiming a refund or renewal under Chapter V of the Act, or his duly authorized agent, to make an oral deposition on oath or affirmation, or to file an affidavit, setting forth the circumstances under which the claim has arisen and may also, if he thinks lit, call for the evidence of witnesses in support of the statement set forth in any such deposition or affidavit.21. Payment of allowances in respect of spoiled or misused stamps or on the renewal of debentures.
- When an application is made for the payment under Chapter V of the Act, of an allowance in respect of a stamp which has been spoiled or misused or for which the applicant has no immediate use, or on the renewal of a debenture, and an order is passed by the Collector sanctioning the allowance or calling for further evidence in support of the applicant, then, if the amount of the allowance or the stamp given in lieu thereof is not taken or if the further evidence required is not furnished, as the case may be, by the applicant within one year of the dale of such order the application shall be struck off, and the spoiled or misused stamp (if any) sent to the Superintendent of Stamps or other officer appointed in this behalf by the State Government for destruction.22. Mode of cancelling original debenture or refund under Section 55.
- When the Collector makes a refund under Section 55, he shall cancel the original debenture by writing on or across it the word "Cancelled" and his usual signature with the date thereof.23. Rewards.
- On the conviction of any offender under the Act, the Collector may grant to any person who appears to him to have contributed thereto, a reward not exceeding such sum as the State Government may fix in this behalf.Note. - With reference to Rule 23, the Provincial Government is pleased to limit the amount of the reward ordinarily awardable by a Collector in a case of conviction under the said Act, to the amount of one hundred rupees. If the Collector considers a reward of one hundred rupees insufficient, he will report the case to the Superintendent of Stamps, who may sanction a reward not exceeding five hundred rupees.Chapter V
Sale of Stamps
24. [ Prohibition of sale of stamps by unauthorised persons. [Substituted by Notification No. 3164-U-SR-71, dated 12-11-1971.]
- The sale of any description of stamps (other than refugee relief stamps and revenue stamps of Five naye paise, Ten naye paise, Twenty-five paise denominations) by any person who is not duly authorized in the manner hereinafter provided is prohibited.] [Added by Notification No. 616-333-VI-R-77, dated 3-9-1977.]Note. - This prohibition does not apply to the case of a legal practitioner or a banker, who buys a stock of stamps for use in his own business and affixes them, when occasion requires, to the documents he has to draw up in the course of that business, the cost of the stamps being required from his client or customer with the rest of his charges.25. [ Classes of vendors. [Substituted by Notification No. B-6-5-24-CT-82, dated 9-11-1990.]
- There shall be two classes of vendors, namely :-(i)Ex-officio Vendors,(ii)Licensed Vendors.(a)The following persons shall be deemed to be ex-officio Vendors :-26. [ Licenses. [Substituted by Notification No. B-6-5-24-CT-82, dated 9-11-1990.]
27. [ Revocation of licence. [Substituted by Notification No. B-6-5-24-CT-87, dated 9-11-1990.]
- A licence may be revoked at any time by the Superintendent of Stamps, or by the authority who granted it, on the following grounds :-27A. [ Revision. [Added by Notification No. B-4-10-VSR-81-3867, dated 28-7-1984.]
- The Revenue Commissioner of the Division may at any time on his motion or on the application made by any party, for the purpose of satisfying himself as to legality or propriety of any order passed by, or as to the regularity of the proceedings of the Collector under clause (b) of Rule 25 or Rule 27 call for and examine the record of any case pending before, or disposed of by, such Collector, and may pass such order in reference thereto as he thinks fit:Provided that-28. [ Duties of ex-officio vendors. [Substituted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]
- The ex-officio vendors shall supply stamps to the public and to licensed vendors, and shall allow discount to the later at the rates and under the conditions hereinafter prescribed.]29. [ Duties of licensed vendors. [Substituted by Notification No. 2-37-1980-VI-R-4229, dated 21-8-1984.]
- Licensed vendors shall sell to the public such stamps and at such places as are indicated in their licences. They may sell stamps of any denomination and of any aggregate value to any person.]30. [ Method of supply of stamps to licensed vendors. [Substituted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]
31. [ Extent of supply without pre-payment. [Substituted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]
- Sub-Registrar of the Registration Department or other Government servants appointed by the Collector as ex-officio vendors under Rule 25 (a) (2) may be granted by the Collector an advance of stamps not exceeding Rs. 10,000/- in aggregate in value, without pre-payment.Note. - The cost of remitting cash to the treasury for the purchase of stamps and postage and insurance of stamps parcels issued to licensed vendors in return for cash, is borne by the stamp department.]32. [ [Omitted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]
Omitted]. ;33. [ [Omitted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]
Omitted].34. Discount and commission.
- [(1) Every licensed vendor who purchases stamps from the State Government on cash payment shall be allowed discount on the supply of stamps purchased by him, provided that no discount shall be payable when the total value of such purchases fall below Rs. 5, or on purchases of revenue stamps of the denomination of Five naye paise, Ten naye paise, Fifteen naye paise and Twenty five naye paise and refugee stamps of the denomination of Ten naye paise.] [Substituted by Notification No. 3164-U-SR-71, dated 12-11-1971.]| Description of Stamps | Rates of discount per 100 | |
| On stamp papers of denomination of Rs. 100 orless | On stamp papers of denomination of more than Rs.100 | |
| (1) | (2) | (3) |
| Non-judicial Hundi Stamp & impressed Stamp paper | Rs. Paise 2.00 | Rs. Paise 1.50] |
35. [ No discount or commission to ex-officio vendors. [Substituted by Notification No. (28)-B-4-8-05-2-V, dated 28-5-2005.]
- Except for the discount allowed on purchase of revenue stamps under sub-rule (3) of Rule 34, ex-officio vendor shall receive discount on purchase of stamps made or commission on sale of stamps effected by them.]36. Stamps of the denominations required to be supplied if possible.
-Upon application being made for an impressed sheet of a particular value, a sheet of that value shall, if in stock, be furnished to the applicant.37. [ Procedure when stamps of the required denomination are not in stock. [Substituted by Notification No. 2-37-1980-VI-R-4229, dated 21-8-1984.]
- When no sheet of the value required be in stock the vendor shall supply the applicant with the smallest number of sheets which he can furnish, so as to make up the required value.]38. [ Particulars to be entered on impressed sheets. [Substituted by Notification No. 2188-2751/VSR, dated 28-5-1975.]
- Every stamp vendor shall endorse on the back of each impressed sheet (other than a hundi) sold by him to the public, the serial number, the dale of sale, the value of the stamp in full in words, and the name, father's name, caste and residence of the actual purchaser, and if purchased on behalf of a third person, the name and residence of that person, and the name of the parties and their address, to the transaction sought to be recorded, thereon and the purpose for which the stamps are purchased along with consideration or value of the transaction except in the case of an agreement under Article 5 of Schedule I or I-A, of the Indian Stamp Act, 1899 and Power of Attorney under Article 48 thereof and shall affix his legible signature to the endorsement along with a rubber stamp of his name and place of sale. At the same time he shall make corresponding entries in a register to be kept by him in Form B hereinafter prescribed.]39. [ Register of sale. [Substituted by Notification No. B-6-24-V-SR-82, dated 9-11-1990.]
- Every vendor shall keep a register of impressed sheets sold to the public in Form D in Appendix III.]40. Signing of endorsement on the stamp and the entry on the register by the purchasers.
- If the purchaser is literate he shall be invited to sign the endorsement on the stamp and the entry in the register; and if illiterate the imprint of his left thumb-impression shall be taken below the endorsement on the stamp as well as against the entry in the register.41. [ Registers have to be maintained and their deposit after completion. [Substituted by Notification No. B-6-24-V-SR-82, dated 9-11-1990.]
- Each page of the register shall be numbered and sealed with the seal of office of the sub-registrar of the sub-district. The name of the vendor, the dale on which the register is brought into use and the number of pages it contains shall be entered on the inside of the cover. On completion, it shall be deposited in the office of the sub-registrar concerned. The use by a licensed vendor of a register not so distinguished is forbidden.]42. [ Maintenance of register of daily transactions by licensed vendor. [Substituted by Notification No. B-6-24-V-SR-82, dated 9-11-1990.]
- Every licensed vendor shall also maintain a register of his daily transaction in Form E in Appendix III.]43. False endorsement or enfacement prohibited.
- No vendor shall knowingly make a false endorsement or enfacement on a stamp sold or a false entry in his register of sales.44. Overcharge and delay prohibited.
- No vendor shall demand or accept for any stamp more than the actual value denoted thereon, and every vendor shall without delay deliver any stamp which he has in his possession for sale on demand by any person tendering the value in any currency which would be accepted on behalf of Government by the Collector.45. Discontinued stamps not to be sold.
- No vendor shall sell any stamp the use of which has been ordered by Competent Authority to be discontinued.46. [ Accounts, etc., to be open to inspection. [Substituted by Notification No. B-6-24-V-SR-82, dated 9-11-1990.]
- Every vendor shall allow any District Registrar or Sub-Registrar or any Revenue Officer not below the rank of Naib Tahsildar on any official duty authorised in that behalf by the Collector or by the State Government at any time to inspect his register of sales and the stock of stamps in his possession.]47. Stamps to be delivered on demand by the Collector or on revocation of licence, etc.
- Every licensed vendor shall at any time on the demand of the Collector or on evocation or on relinquishment of his licence deliver up all stamps, or any class of stamps, remaining in his possession, together, with the registers, copies of the Act and rules which he was supplied with free of cost.48. Sign-boards, etc.
- Every licensed vendor shall at all times keep affixed in a conspicuous position outside his place of vend a placard bearing his name and the words "Licensed Vendor of Stamps" in Hindi and also, should the Collector so require, in English.49. Keeping of the licence and copies of the Act and Rules at the place of vend for inspection.
- He shall keep at his place of vend his licence and copies in English and Hindi of the Act of the Legislature referring to the stamps sold by him and its Schedules, together with these rules in English and in Hindi, which shall be supplied to him free of charge. He shall permit any intending purchaser to inspect the Act, Schedules and rules.50. Unsold stamps may be exchanged.
- A licensed vendor may be allowed to exchange unsold stamps which are fit for the other stamps of the same value.51. [ Supply of revenue stamps to be kept. [Substituted by Notification No. 2-37-1980-VI-R-4229, dated 21-8-1984.]
- Every licensed vendor shall keep for sale to the public a supply of the denominations, viz; Five naye paise, Ten naye paise, Fifteen naye paise and Twenty five naye paise, of revenue stamps and refugee relief stamps of denomination of Ten Paise, sufficient for the probable demand of at least one week.]52. [ List of licensed vendors. [Substituted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]
- A register of licences issued shall he kept in the office of the District Registrar and shall be revised annually in April when all lapsed licences shall be struck out and new licences entered. It shall contain the following headings :-| Number of Article in Schedule I | Number of Article in Schedule I-A | ||
| 1. | Administration bond | 2 | |
| 2. | Affidavits | 4 | |
| 3. | Agreements of memoranda of agreements printed in the hindilangauage | 5(C) | |
| 4. | Appointments made in execution of a power | 7 | |
| 5. | Articles of association of a Company | 10 | |
| 6. | Articles of clerkship | 11 | |
| 7. | Bills of lading | 14 | |
| 8. | Charter parties | 20 | |
| 9. | Declarations of trust | 64-A | |
| 10. | Instruments evidencing an agreement relation to - (1) thedeposit of title-deeds or instruments constituting or beingevidence of the title to any property whatever (other then amarketable security), or (2) the pawn or pledge or hypothecationof movable property. | 6 | |
| 11. | Lease partly printed or lithographed in on oriental language,when the written matter does not exceed one-fourth of theprinted matter. | 35 | |
| 12. | Memoranda of Association of Companies | 39 | |
| 13. | Mortages of crops. | 41 | |
| 14. | Notes of protest by Master of ships Revocations of trust | 44 | |
| 15. | Revocation of trust | 64-B | |
| 16. | Share-warrants issued by a Company in accordance with Section43 of the Indian Companies Act, 1913 (VII of 1913). | 59 | |
| 17. | Warrants of goods. | 65 | |
| 18. | Note or memorandum when the duty payable exceeds twenty nayepaise. | 43(b) | |
| 19. | Transfer of the descriptions mentioned in Article 62, clause(a) and (b) of Schedule I-A, when the duty payable exceeds Rs.10 | 62(a) & 62 (b) |
| Number of Article in Schedule I | Number of Article in Schedule I-A | ||
| 1. | Agreements or memoranda of agreements which, in the opinionof the proper officer, cannot conveniently be written on sheetsof paper on which the stamps are engraved or embossed. | ||
| 2. | Instruments engrossed on parchement and written in he Englishstyle which, in the opinion of such officer, cannot convenientlybe written on sheets of paper on which the stamps are engravedor embossed | ||
| 3. | Awards | 11 | |
| 4. | Bills of exchange payable otherwise then on demand and drawnin the province. | 13 (b) & (c) | |
| 5. | Bonds. | 15, 16, 26, 34, 56 & 57 | |
| 6. | Certificate of sale. | 18 | |
| 7. | Composition deeds | 22 | |
| 8. | Conveyances | 23 | |
| 9. | Debentures. | 37 | |
| 10. | Instruments imposing a further charge on mortgaged property. | 32 | |
| 11. | Instruments of apprenticeship. | 9 | |
| 12. | Instruments of co-partnership. | 46-A | |
| 13. | Instruments of dissolution of partnership. | 46-B | |
| 14. | Instruments of exchange. | 31 | |
| 15. | Instruments of gift. | 33 | |
| 16. | Instruments of partition. | 45 | |
| 17. | Leases. | 35 | |
| 18. | Letters of licence. | 38 | |
| 19. | Mortgage-deeds. | 40 | |
| 20. | Powers of attorney. | 48 | |
| 21. | Reconveyances of mortgaged property. | 54 | |
| 22. | Release. | 55 | |
| 23. | Settlements | 58 | |
| 24. | Transfer of the description mentioned in Article 62, clauses(c), (d) and (e) of Schedule I-A | 62(c),(d)&(e) |
| 1. | Applicant’s name in full and residential address. | |
| 2. | Date of birth (according to the English Calendar). | |
| 3. | Place of vend where the applicant desires to vendPlace............stamps. | |
| Town........ | ||
| Tehsil...... | ||
| District.... | ||
| 4. | Educational qualification (state the last examination passed). | |
| 5. | Extent of amount which the applicant can invest in purchasingstamps from treasury. | |
| 6. | Present occupation, if any. | |
| 7. | Whether applicant wants to work as stamp vendor on part timebasis, or full time basis. | |
| 8. | Name and address of relative, if any, practicing as a DocumentWriter or Stamp Vendor (stating relationship) on the date ofgiving the application. | |
| 9. | Whether convicted of any criminal offence or removed fromGovernment/private service (give particulars). | |
| 10. | Other relevant information, if any. |
2. Attach original copy of the treasury challan in support of having credited the prescribed fee.
3. In case of renewal of a licence, the previous licence should be enclosed with the application.
4. Attach true copies of certificate in support of date of birth and the last examination passed.
I declare that I have carefully read the Madhya Pradesh Stamp Rules, 1942 and terms and conditions of licence in Form A, Appendix III, and I agree to abide by them.Place...............Date.................Signature of the applicant.Form B[See Rule 26 sub-rule (2)]Form of licence to sell stamps under the Indian Stamp Act, 1899(II of 1899)1. No. of licence
2. Name and residential address of Stamp Vendor.
3. Place of vend, where the licensed vendor shall carry on the business as stamp vendor. -
Place.........Town..........Tehsil........District......4. This licence entitles the stamp vendor to carry on the business as a stamp vendor, subject to the provisions of the Indian Stamp Act, 1899, Madhya Pradesh Stamp Rules. 1942, and the conditions of this licence.
5. The vend of stamps under this licence shall be carried on by the holder of this licence or by an agent, if any, of the holder approved under the proviso to clause (b) of Rule 25 and whose name is or may at any lime to be endorsed in this licence.
6. The infringement of any of the stamp rules shall render the holder or his agent, as the case may be, liable to the penalty prescribed in Section 69 of the Act imprisonment for a term which may extend to six months or fine which may extend to Rs. 500/- or both.
7. The valuation of any of the licence conditions, irregularity in maintenance of records prescribed under stamp rules or any other serious irregularity will render his licence liable for cancellation and imposition of fine under Rule 27(a) and shall not be a bar for the penalty mentioned above.
8. Licence is granted/renewed for...............Year/Years from....... to 31st March 19...................
Place.......................Date............................................Licensing AuthorityDistrict (Collector)SealConditions1. The licensee shall attend the place of vend regularly during office hours.
2. He shall be restricted to the sale of stamps of the value, as may be prescribed by rules from time to time.
3. Should note sheet of the value required be in stock, he shall supply the applicant with the smallest number of sheets.
4. He shall not demand or accept for any stamp more money than the actual value denoted thereon, and shall without delay deliver the stamps to the person tendering the value therefor.
5. He shall allow the Inspector/District Inspector of Stamps licences or any officer/official authorised by the Collector in that behalf, at any time to inspect his register of sales, to examine his licence, and the stock of stamps in his possession.
6. On demand of the Collector or on revocation or on relinquishment of his licence, he shall deliver up all stamps in his possession in the Treasury/sub-treasury and shall deposit registers and the licence in the office of the Licensing Authority.
7. He shall not knowingly make false endorsement or enfacement on a stamp sold by him or a false entry in his register of sales.
8. He shall at all time keep, in a conspicuous position outside his place of vend (1) a placard bearing his name and the words "Licensed vendor of stamps" in Hindi (and in English also, if the Collector so directs), (2) a notice board on which the denomination wise stock position of stamps available for sale, at the beginning of the day shall be noted.
9. He shall legibly endorse on the back of all the stamps sold, the description as required under rules.
10. He shall comply with directions that may be given to him by the Inspector/District Inspector of Stamps and the Collector from time to time.
11. He shall at all times keep sufficient stock of stamps of all the denominations.
12. He shall also keep sufficient stock of revenue stamps to meet probable demand of at least one week.
13. He, before he is issued stamps for sale, shall deposit the security, prescribed under Rule 26.
14. All dues of Government, any sum of discount paid to him in excess, any fine imposed under Rule 27 and other sum, if any found recoverable from him, will be recovered from the amount of security deposited by him, and if the same is found insufficient from his movable or immovable property as arrears of land revenue.
Place :....................Date :.........................Licensing Authority DistrictSealEndorsementFor the purpose of................proviso to clause (b) of Rule 25, Shri................son of Shri................is hereby appointed as an agent for a period of................. from the.................to the.................Collector.Form CForm of Cash Security Bond[See Rule 26 (4) (b)]1. Know all men by these parents that I, A B of........................held and firmly bound into the Governor of Madhya Pradesh (hereinafter referred to as "Government") in the sum of Rs........................................... (Rupees.................. only) deposited with the Government for which payment has well and truly been made, I bind myself, my heirs, executors, administrators and legal representatives by these presents signed and dated the................day of..........20......
2. Whereas the above bounden A/B was on the day.......................... granted and now holds a licence of Stamp-vendor for sale of stamp in the office of.............
3. And whereas, the said AB by virtue of holding such licence is bound to keep and render faithfully by accounts of stamp which he may from time to time be prescribed by duly constituted authority and also to prepare and submit such returns, account and other documents as may from time to time be required by him.
4. And whereas the said AB has in pursuance of Rule 26 (4) (a) of the Madhya Pradesh Stamp Rules delivered to and deposited with the above mentioned................................. a sum of Rs.................. (Rupees................. only) in cash as security for due and faithful performance by the said AB of duties and functions under the aforesaid licence.
5. The said deposit or any part thereof may be taken by the Governor for the purpose of indemnifying him, any loss caused by the act, negligence or default of the depositor in following the rules as may be prescribed from time to time by the Madhya Pradesh Government.
6. The said deposit or any part thereof may be applied for the purpose of realising any penalty for which the depositor may become liable under the rules and conditions prescribed in licence.
7. The said deposit or any part thereof may be retained by the Governor for one year after the expiry of the licence.
8. On the expiration of the said period of one year, the said deposit will be paid to the depositor or to the person then entitled to his property after his accounts have been passed by the officer authorised under the rules of said department to examine and pass the same and after all the sums to which the Governor may be entitled hereunder, have been deducted therefrom.
9. The repayment whether in whole or part of the said deposit shall not exonerate the depositor or his estate or effects from liability to make good to the Governor any loss or damage for which the depositor was liable under the terms of the licence or the rules of the said department and which was not made good before such repayment as aforesaid was made.
10. The decision of the Governor whether any loss referred to in clause (5) above has been occasioned and if so the amount of money necessary to make good such loss shall be final.
In witness whereof the parties hereinto have signed this agreement on the day and years mentioned by each.Witnesses. -Signature of Depositor/Stamp Vendor1.
2.
Witnesses. -On behalf of the Governor.1.
2.
[Form D] [Inserted by Notification No. B-6-24-V-CT-82, dated 9-11-1990.]Register of daily sales of stamps other than hundi and adhesive stamps(Referred to in Rule 39)| Serial No. (Year of Sale) | Date of sale | Description of stamps | Values of Stamps purchased (in words) | The name, father’s name and residence theactual purchaser |
| (1) | (2) | (3) | (4) | (5) |
| If purchased on behalf of a third person thename, father’s name and residence of that person | Name of parties to the transaction and theiraddress | Nature of transaction and consideration | Signature or thumb impression of the purchaser | Signature of the Licensed vendors] |
| (6) | (7) | (8) | (9) | (10) |
| Date of sale etc. | Particulars of receipts, issues and balances | Non-Judicial Stamps | |||
| No. Fifteen N.P. | Value Rs. | No. Twenty N.P. | Value Rs. | ||
| (1) | (2) | (3) | (4) | (5) | (6) |
| No. Twenty five N.P. | Value Rs. | No. Forty N.P. | Value Rs. | No. Fifty N.P. | Value Rs. |
| (7) | (8) | (9) | (10) | (11) | (12) |
| No. Seventy five N.P. | Value Rs. | No. One rupee | Value Rs. | No. One rupee Fifty N.P. | Value Rs. |
| (13) | (14) | (15) | (16) | (17) | (18) |
| No. Two rupees | Value Rs. | No. Two rupees Fifty N.P. | Value Rs. | No. Three rupees | Value Rs. |
| (19) | (20) | (21) | (22) | (23) | (24) |
| Non-Judicial Stamps | Hundi Stamps | ||||
| No. Three rupees Fifty N.P. | Value Rs. | No. and so on | Value Rs. | No. For such denominations as may be in stock | Value Rs. |
| (25) | (26) | (27) | (28) | (29) | (30) |
| Revenue Stamps | ||
| No. 0.05 N.P.0.10 N.P.0.15 N.P.and 0.25 N.P. | Value Rs. | Total value of receipt sales and balances |
| (31) | (32) | (33) |
| S. No. | Designation of Officer | Instruments | Jurisdiction |
| (1) | (2) | (3) | (4) |
| 1 | (i) Collector(ii) Additional Collector | All instruments specified in Rule 10 | Whole of the concerned revenue district. |
| 2 | (i) Assistant Collector | do | Whole of the concerned revenue district or such portionthereof, as the case may be, in relation to which they exercisefor the time being powers under the Madhya Pradesh Land RevenueCode, 1959 (No. 20 of 1959). |
| (ii) Deputy Collector | do | ||
| (iii) Sub-Divisional Officer | do | ||
| (iv) Tahsildar and | do | ||
| (v) Naib Tahsildar | do | ||
| 3 | Treasury Officer | do | Whole of the concerned revenue district. |
| 4 | Sub-Treasury Officer | do | Whole of the Tehsil within which the headquarters of theSub-treasury is located. |
| 5 | District Registrar appointed under the Registration Act, 1908(No. 16 of 1908). | do | Whole of the concerned revenue district. |
| 6 | Sub-Registrar appointed under the Registration Act, 1908 (No.16 of 1908) | do | Whole of the concerned sub-district within which theheadquarters of the sub-registrar is located. |
| 7 | Officer-in-Charge of Commercial Bank, Regional Rural Bank,Co-operative Bank registered under the Madhya Pradesh CooperativeSocieties Act, 1960 (No. 17 of 1961) and Central Development Bankor Development Bank registered under the Madhya Pradesh SahakariBhoomi Vikas Bank Adhiniyam, 1965 (No. 23 of 1966). | Such instruments specified in Rule 10 and executed by or infavour of the Bank of which he is for the time being anofficer-in-charge. | Within the local limits whereof concerned Bank is authorisedto enter into or transact its business in this State. |
| Sr. No. | Designation of Officers | Instruments | Jurisdiction |
| (1) | (2) | (3) | (4) |
| 1. | Officer-in-charge of the Cent Bank Home Finance Limited(Subsidiary Company of Central Bank of India), Bhopal. | Such instruments specified in Rule 10 and executed by or infavour of Cent Bank Home Finance Limited, Bhopal of which he isfor the time being an Officer-in-Charge. | Within the local limits where of concerned Cent. Bank HomeFinance Limited, Bhopal is authorised to enter into or transactits business in this State. |