142. Supply of stamp paper for decree which is required to be engrossed on such paper.
- (i) All matters in which the question of liability of the decree for payment of stamp duty is likely to arise, shall be referred by the office to the Taxing Officer. The Taxing Officer shall decide whether the decree is liable for stamp duty and also determine, if there are sufficient materials on the record the quantum of stamp duty payable. If, in the opinion of the Taxing Officer, there are not sufficient materials on the record to determine the quantum of stamp duty, he may direct the appellant or his Advocate to deposit the amount of the prescribed fee for obtaining adjudication from the Collector regarding the stamp duty payable under the Bombay Stamp Act as applicable to Gujarat State. Such amount shall be deposited within 30 days from the date of the order of the Taxing Officer.(ii)When the Taxing Officer decides that the decree is liable to payment of stamp duty and also decides the question of stamp duty payable, the party liable to pay the stamp duty or his Advocate shall supply the necessary stamp paper for engrossing the decree [or e-payment receipt of the necessary amount and shall make an endorsement under his signature on the decree as the case may be] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.] within one month from the date of the decision of the Taxing Officer. If the decision of the Taxing Officer is disputed, the party disputing it shall, within 15 days from the date of the decision of the Taxing Officer, deposit the prescribed fee for obtaining adjudication from the Collector.(iii)In the matters which are referred for adjudication of the Collector, the necessary stamp paper [or necessary epayment receipt] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.] shall be supplied by the party liable to pay the stamp duty within one month from the date of intimation given by the office of the receipt of the adjudication from the Collector.(iv)Any party interested in the decree may pay the entire stamp duty by supplying in full the necessary stamp paper [or necessary e-payment receipt] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.]. If the party so required, the matter may thereafter be placed before the Court for orders or directions regarding apportionment of the stamp duty and the payment of the proportionate shares to the party who has supplied the said stamp paper [or has paid through epayment] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.]. Such order or directions shall, unless otherwise directed by the court, be incorporated in the decretal order of the proceeding.(v)The Registrar may extend the time prescribed in sub-rules (i) to (iii) above or excuse delay for a period not exceeding 15 days in respect of adjudication fees and one month in respect of supply of stamp paper [or e-payment receipt] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.].(vi)If the adjudication fee or stamp paper [or e-payment receipt] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.] is not supplied within the time prescribed above or within such further time as may be allowed by the Registrar, the papers shall be filed without any decree being drawn up.(vii)If after the papers are filed under sub-rule (vi) above, any party desires that the decree should be drawn up, he shall present a regular stamped application [or application with e-payment receipt] [Inserted vide High Court Notification No.C.2002/93, dated 30.08.2016.] in that behalf. The Courts on that application may, if it thinks fit and subject to such conditions and terms as to costs or otherwise, as it may deem proper, order the decree to be drawn up.Chapter - XII Procedure in Cases of Defaults
