(1)The fees book shall be kept in Form No. 14 Appendix I in the vernacular printed bound volumes containing 100 or 200 pages each, being supplied from the Inspector-General's or Registrar's office. This book must be written up daily, the registration fees realised on each document (distinguished by its registration number and the number of the book in which it is entered), being shown separately, and the total collections of the day entered in the appropriate column, copying fees being shown separately from other fees. This daily total must be verified by the registering officer who shall affix his signature in tax token of such verification. On the last account day of each month, the several columns of the fees book shall be totaled, the totals being written in red ink and signed by the registering officer, the entries for the remaining days of the month being carried forward and included in the totals for the following month.(2)Where there is a Government treasury or sub-treasury as the same place as the registration office, the fees realised shall be paid into the treasury or sub-treasury daily, the signature of the treasurer at the headquarter or of the cashier at Tehsil sub- treasuries being taken in the fees book in acknowledgment of the receipt of the amounts entered. All sums received subsequently to the closing of the treasury or sub-treasury amounts for the day shall be credited the next day along with receipt up to the hour of closing of the treasury or sub-treasury accounts for that day and so on. All sums taken on any day on which the treasury or sub-treasury is closed owing to a holiday shall be credited on the day the treasury or Sub-treasury re-opens. The words treasury closed" should however, be written in the fees book against the fees of the day not credited for this reason. Where a registration office is situated at a place where there is no Government treasury or sub-treasury, the collections of the registering officer may be transmitted by him monthly to the nearest treasury' or sub treasury as the District Registrar directs in time to admit of their being included in the current months account.[(2-A) Registration fees payable on an instrument shall be paid by demand draft or by pay order drawn on a branch of any scheduled bank or deposited into Government Account head 0030 through e-GRAS challan as prescribed, in any bank authorized by the State Government.(2-B) The Inspector General of Registration with prior approval of State Government may authorize any person, agency or company for collection of registration fees.(2-C) The Registering Officer on production of such demand draft or pay order or e-GRAS challan or receipt of the payment issued by any person, agency or company authorized for collection of registration fee, certify in such manner as may be prescribed by endorsement on the instrument of the amount of registration fees so paid.(2-D) In cases where circumstances warrant, the Inspector General of Registration may allow payment of registration fees in cash in certain offices of the Sub Registrars as may be notified.] [Inserted by Notification No. S.O. 89, dated 14.7.2014 (w.e.f. 14.1.1956).][(2-E) In determining the amount of fee payable under the Act, any fraction of 10 rupees, equal to or exceeding 50 paise shall be rounded off to next one rupees, and such fractions of less than 40 paise shall be disregarded.] [Substituted by Notification No. S.O. 319, dated 12.2.2018 (w.e.f. 14.1.1956).](3)All fees for the registration of documents are payable on presentation but should not be realised until the document is formally accepted for registration. All fees received shall be credited to Government. whether the documents hare been admitted to registration or not Travelling allowance realised under the provision of article XIV, subclauses (4) and (5) of the table of fees may however be appropriated by the registering officer or Commissioner, as the case may be.(4)All receipts in the Registration Department shall be credited in the treasury accounts under the following heads.-(a)Fees for registering documents Registration fees.(b)Fees for copies of registered document.(c)Miscellaneous.[Provided that-(a)The provisions of this rule shall apply, mutatis mutandis to the amount of additional stamps duty, if any. realised under the provisions of Indian Stamp Act as adapted in Rajasthan.(b)The Inspector General may prescribe a specific challan form to credit the receipt in treasury account under sub-rule 4 above.]
