State of West Bengal - Act
West Bengal Stamp Rules, 1994
WEST BENGAL
India
India
West Bengal Stamp Rules, 1994
Rule WEST-BENGAL-STAMP-RULES-1994 of 1994
- Published on 17 January 1994
- Commenced on 17 January 1994
- [This is the version of this document from 17 January 1994.]
- [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 West Bengal Stamp Rules, 1994.2. Definitions.
- In these rules-3. Description of Stamps.
Chapter II
Of Impressed Stamps
4. Hundis.
5. Promissory notes and bills of exchange.
- A promissory note or a bill of exchange shall, except as provided by section 11, or by proviso to clause (a) of sub-rule (1) of rule 4 or 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 which a stamp of the proper value, not bearing the word "hundi", has been engraved or embossed.7. Provision where single sheet of paper is insufficient.
8. Proper Officer.
- The Collector of Stamp Revenue, Calcutta, the Superintendent of Stamps and any Officer appointed in this behalf by the Government of West Bengal are empowered to affix and impress or perforate labels or frank by means of a franking machine and each of them shall be deemed to be the Proper Officer for the purpose of the Act and of these rules.9. Affixing and impressing of labels by Proper Officer permissible in certain cases.
- Except as provided in section 11 and rule, 12, labels may be affixed and impressed or franked by the Proper Officer in the case of all instruments chargeable with stamp duty under the Act other than the instrument on which the duty is less than fifteen paise when-10. Mode of affixing and impressing labels.
11. Certain instruments to be stamped with impressed labels.
Chapter III
Use of Adhesive Stamps
12. Use of adhesive stamps on certain instruments.
- The following instruments may be stamped with adhesive stamps, namely13. Use of adhesive Court-fee stamps in certain cases.
- 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 defect, shall be made up by the affixing of such adhesive stamps as are described in rule 17, and as are necessary for the said instrument under the provision of law for the time being in forceProvided that the State Government may direct that instead of such stamps adhesive Court-fee stamps shall be used for the purpose.Note.-Directions issued by Finance (Taxation) Department, Government of West Bengal are reproduced below :1. Notification No. 2364-F.T., dated 23rd July, 1984. - In exercise of the power conferred by rule 13A of the Indian Stamp Rules, 1925, the Governor has been pleased to direct that, whenever the stamp duty payable under the Indian Stamp Act, 1899 (2 of 1899), in respect of any instrument referred to in entry (c) of Article 5 or entry (b) of Article 19 of Schedule 1A to the said Act cannot be paid exactly by reason of the fact that necessary stamps are not in circulation, adhesive Court-fee stamps instead of such stamps shall be used for the purpose.
2. Notification No. 1201-F.T., dated the 17th April, 1989. - In exercise of the power conferred by rule 13A of the Indian Stamp Rules, 1925, the Governor is pleased hereby to direct that whenever the stamp-duty payable under the Indian Stamp Act, 1899 (2 of 1899), in respect of instruments referred to in Article 4 or in entry (d) of Article 5 chargeable with duty under the first proviso to section 3 of, read with Schedule 1A to, the said Act cannot be paid exactly by reason of the fact that necessary stamps are not in circulation, the amount by which the payment of duty on that account is in deficit, shall be made up by affixing of adhesive Court-fee stamps for the said instrument under the provisions of any law for the time being in force.
14. 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 stamp of the proper value is engraved or embossed and the value of the stamp so engraved or embossed is subsequently, in consequence 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 IA, one or more adhesive stamps bearing the words "Share Transfer" may be used to make up the amount required.[14A. Other mode of payment of stamp-duties chargeable under the Act. - (1) Notwithstanding anything contained elsewhere in these rules, where an instrument is chargeable with stamp-duty of an amount exceeding rupees five thousand, such stamp-duty shall be paid through T.R. Form No. 7 into the [Inserted by the Kolkata Gazette Extraordinary, vide Notification No 1617-F.T., dated 22.8.2005, w.e.f. 1.9 2005.] [agency bank linked with the treasury, or by electronic payment mode, i.e. through on-line, in accordance with the procedures mentioned in rule 14B] [Substituted by Notification No. 1821-F.T, dated 19.11.2012, Clause (1)(a), w.e.f. 19.11.2012, for the words 'agency bank linked with the treasury].[Provided that the electronic payment of stamp-duty exceeding Rs. 5,00,000/- (rupees five lac), shall be made compulsorily by electronic payment mode, i.e. through on-line.] [Proviso added by ibid, Clause (1)(b), w.e.f. 19.11.2012.]15. Mode of cancelling "Share Transfer" stamps at the time of registration of the deed of transfer.
- "Share Transfer" stamps affixed to deeds of transfer of shares shall, before effect is given to the transfer by the Joint Stock Company concerned, be cancelled by the Company by means of a punch which can perforate either the word "cancelled" or an abbreviation thereof, namely, "cancelled" on the initials of the Company, in sufficient prominence to render the stamps permanently unfit for re-utilisation even though the stamps were previously cancelled in accordance with section 12 of the Act. In case a Company fails so to cancel the share transfer stamps as provided by this rule the Company shall be liable to the penalty prescribed by section 63 of the Act:Provided that for the purpose of cancelling "Share Transfer" stamps, the State Government may, on being satisfied by a certificate from the Collector or the Superintendent of Stamps, permit any Joint Stock Company to adopt any other method in lieu of perforation by means of a punch.16. Enrolment of Advocates, 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 any High Court, such stamps shall be affixed under the superintendence of any 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.
- Except as otherwise provided by these rules, the adhesive stamps used to denote duty shall be the requisite number of stamps bearing the words, "Indian Revenue" and the words "ten paise", "twenty paise" and "twenty-five paise".18. Special adhesive stamps to be used in certain cases.
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.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 authorised 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 fit, 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 had 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 application, 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 date 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 on 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. Composition or consolidation of duties.
24. Rewards.
- For information given regarding any evasion of the stamp law, the Collector may, if he thinks fit, grant rewards not exceeding in any one case the amount of the fine levied from the offender or the sum paid in composition of an offence, up to a maximum of Rs. 500. When a larger reward than Rs. 500 is deemed necessary, and in cases in which a conviction has not been obtained or the fine levied or in which prosecution has not been undertaken, the Collector shall refer the cases to the Government for sanction.Chapter V
Duties etc. of Public Officer
25. Management of offices of the affairs of Stamp Department in Collector's Office.
(a)For the better supervision of all matters connected with the revenue derived from stamps, the business of the Stamp Department at the headquarters of a district shall be conducted by a Deputy Collector or an Assistant under the title of Stamp Officer, acting under the direction and control of the Collector. Generally, such officer will be required to see that all laws and rules relating to stamps as defined in the Stamp Act in force and the rules made thereunder and circulars are duly observed by the public and the officers concerned throughout the district. Such officer, however, will not be entitled to exercise any of the powers which are by law specially reserved to the Collector.(b)Conducting of criminal prosecutions. - It will also be the duty of the Stamp Officer to see that criminal prosecutions ordered by the Collector are properly conducted before the Court which tries such cases. In important and difficult cases he should, with the permission of the Court trying the cases, conduct the prosecution in person. Whenever necessary the Court impounding a document should be referred to as regards the evidence or information on which it acted.(c)The Collector includes all Deputy Collectors in charge of sub-division, Senior Deputy Collectors at the Sadar stations of districts, District Registrars including the Registrar of Calcutta, District Sub-Registrars and Sub-Registrars and all officers, holding temporary charge of sub-registry offices, who are appointed to be Collectors for the purpose of denoting upon the instrument, by endorsement, the payment of duty in respect of another instrument, as provided for in section 16 of the Act.(d)Occasional inspection of stamped documents enjoined. - Heads of offices in which adhesive stamps are used or filed are required to cause an occasional inspection to be made of documents that have been filed, in order to ascertain that the stamps have been properly punched and have not been subsequently removed from the documents on which they are used. The inspection should be made at least once a quarter. The check herein prescribed applies equally to all papers which require adhesive labels, and they should be subjected to similar scrutiny.(e)Duties of Record-keeper. - It shall be the duty of the Record-keeper on receiving records from any office or department for deposit in the record-room to ascertain personally or through the examination of a responsible assistant that on every document chargeable with stamp duty the head ministerial officer concerned has made the prescribed entry as to sufficiency or otherwise of the stamp borne and that the rules regarding cancellation of Court-fee stamps have been properly carried out. Should any of the stamps show signs of having been tampered with, or should there be any deficiency, or any suspicious circumstances, he must at once submit a report to his superior officer. This examination may be made at the time of second punching.(f)Stamps frauds to be at once reported. - Local authorities must report immediately to the Government, any instance of forgery or fraudulent use of any description of stamps, whether general, or judicial, coming to their notice. Such reports should invariably contain full particulars as to the nature of fraud perpetrated, and, if possible, specimens should be submitted.(g)Doubtful stamps to be sent to the Government. - When a Collector is unable to decide the genuineness of a stamp brought before him, he should send it to the Government direct.(h)District references to be submitted through Commissioner. - References made to the Chief Controlling Revenue Authority by Collectors under section 56 of the Indian Stamp Act should be submitted through the Commissioner of the Division with his opinion.(i)Compounding or withdrawal of stamp offences by district officers. - With reference to the provisions contained in section 70 of the Act. district officers have been authorised by the Board of Revenue to withdraw any prosecution instituted by them in respect of an offence under the stamp law and to compound such offence if they are of opinion that there is sufficient and reasonable cause for so doing.(j)Inadequate fines to be brought to the notice of Criminal Courts. - If in cases of prosecutions instituted under the stamp law the fines inflicted by the Criminal Courts be of smaller amount than the penalty provided under the Indian Stamp Act or the penalty imposed by the Collector, the Revenue Officers should bring to the notice of the Criminal Courts trying such cases the amount of penalty in each case provided by the Stamp Act, and the policy of imposing a fine which is less than that provided under the Act.(k)(i)Return of receipts and expenditure. - Annual Return (vide Appendix, Form No. 1) of the receipts and expenditure on account of stamps should be submitted by the Collector every year to the Government in the form prescribed.(ii)Explanation of increase or decrease. - Full and intelligent explanations should be given to the above return, of the causes affecting the increase or decrease in the sales of each kind of stamp.(iii)Above return to be submitted direct to Government. - The return above referred to should be forwarded direct to the Government within fifteen days from the close of the period reported on. Duplicate copy should at the same time be sent to the Commissioner, who will, after careful scrutiny, review them and submit his remarks to the Government within seven days of the receipts of the return in his office.(iv)Stamp Registers. - The following registers shall be maintained in the Stamp Department of the district:Chapter VI
Refund or Renewals
26. Contents of applications.
- Applications for refund or renewal shall be made on printed forms (vide Appendix, Form No. 2) containing the particulars required by law, with counterfoils, including the receipt to be given by the Collector and the receipt for money or fresh stamps, as the case may be, to be given by the party. These forms shall be kept at each treasury for sale to the public at twenty-five paise for each, and while such printed forms are available they must be used by applicants.27. Resister of application.
28. Application for refund or renewals.
- Application for refund or renewals may be received by either the Collector or the Senior Deputy Collector, and in respect of stamps purchased at a sub-division, the application for refund or renewal may be received by the Sub-Divisional Officer.29. Procedure after receipt of applications.
- On receipt of an application the stamped papers shall be counted, and the counterfoil attached to the form shall be filled up and returned to the applicant, who shall be told when the Collector's order will be passed.30. Collector to examine the stamps and the grounds of application.
- The Collector shall satisfy himself that the stamps are genuine, and that no marks of cancellation have been erased. He shall also carefully examine the grounds of the application before granting the refund or renewal.31. Particulars to be noted by the Collector at the time of granting refund or renewal.
- If the Collector is satisfied that the applicant is entitled to the refund or renewal, he shall grant such refund or renewal, as the case may be, entering the necessary particulars in the counterfoil attached to the application, and taking the applicant's receipt thereon.32. Procedure to be followed when affidavit or deposition is necessary.
- If the Collector thinks it necessary to require an affidavit, he will return the application for that purpose. If a deposition be thought necessary, the Collector should take it or have it taken at once.33. Procedure when stamp is purchased in different district.
- If the stamp has been bought in a district other than that in which it is presented for refund or renewal, the Collector shall refer the applicant to the Collector of the district where the stamp was purchased.34. Refunds when to be made.
- Refunds shall, if possible, be made on the day of application.35. Entries in the register of applications when to be filled in.
- Columns 1 to 6 of the register of applications for refund of the value or renewal of stamps referred to in clause (iv) of sub-rule (k) of rule 25 shall be filled up on the day an application is filed, and the remaining columns when it has been disposed of.36. Circumstances under which applications may be struck off and the stamps destroyed.
- When an application for refund of the value or renewal of spoilt or useless stamps is sanctioned, or a deposition, affidavit, or further evidence demanded in support of it, if the amount of the refund, or fresh stamps, are not taken, or the deposition, affidavit or further evidence called for, is not given, as the case may be, within one year of the date of the order, in either case, the application shall be struck off, and the stamps sent to the Collector of Stamp Revenue, Galata, for destruction.37. Cancellation of stamps after grant of refund.
- When a refund or renewal is granted, the Collector shall then and there punch or mark the stamp in such a way that it can never be presented again. The cancelled stamps shall be made over to the Treasury where they will be entered in the Double-lock Register of Stamps and kept in the strong room until they are dispatched to the Collector of Stamp Revenue, Calcutta, for destruction.38. Cases where refund or renewal inadmissible.
- No refund or renewal can be granted in respect of stamps wholly destroyed, lost or purchased from other States.AppendixForm No. 1[See rule 25(k)(i)-Chapter V]Annual Return-Statement of receipt and charges in the Stamp DepartmentInstructions-The value of new stamps given in lieu of spoilt stamps should not be shown| Items | In the | In the year of report | Brief explanation of cause | ||
| Year of report19-19 | Preceding year 19-19 | Increase | Decrease | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Table I—ReceiptsValue of Stamps sold or issued for Cash1. Judicial Stamps(a) Court-fees stamps(b)Stamps for copies | |||||
| Total of Judicial Stamps | |||||
| 2. Non-Judicial Stamps(a) Impressed Stamps(b) Hundisor Inland Bills of Exchange(c) Foreign Bills Stamps(d)Revenue Stamps(e) Share Transfer Stamps(f) NotarialStamps(g) Special Adhesive Stamps (for Calcutta only) | |||||
| Total of Non-Judicial Stamps | |||||
| Total of Judicial & Non-Judicial Stamps | |||||
| 3. Miscellaneous(a) Penalty realised underCourt-fees Act, 1870(b) Adjudication fees(c) Other items | |||||
| Total of Miscellaneous Receipts | |||||
| Total Receipts | |||||
| Table II—ChargesA Discount on Sale of Stamps1. Judicial Stamps ....2. Stamps for copies ....3. Non-Judicial Stamps ....(a) Adhesive Stamps ....(b)All other kinds of Non-Judicial Stamps .... | |||||
| Total discount | |||||
| B.Refunds1. Under the Indian Stamp Act of1899 ....2. Under the Court-fees Act, 1870....3. Of value of stamps returned byvendors .... | |||||
| Total.... | |||||
| C.Miscellaneous1. Other items (details to begiven overleaf) ....2. Rewards paid to informers andothers .... | |||||
| Total.... | |||||
| Total charges.... |
| (Stamps) | Applicant's Receipt | Collector's Receipt | ||
| 1. Name of applicant: | Received from the Collector of the sum of Rs. only, being thevalue of ........spoiled stamps less 10 paise in each rupee ofthe nominal value. | Received an application with spoiled stamps, value Rs...........praying for refund/renewal thereof under Section........Act II of 1899.Of these stamps, value Rs. .....areherewith returned as inadmissible. Orders will be passed on......... | ||
| 2. Description of stamp (i.e. impressed or denoted): | ||||
| 3. Value: | ||||
| 4. Date of purchase: | ||||
| 5. Where and from whom purchased: | ||||
| 6. Date of the stamp be coming spoiled or unfit for use: | (Signature) | |||
| 7. Manner in which the stamp has become spoiled or unfit foruse: | Date: | |||
| 8. Whether the application is for refund or renewal: | Received from the Collector of ........... fresh stamps asfollow: | |||
| 9. Date of application: | ||||
| I do hereby declare that the statements made above are true tothe best of my knowledge and belief.(Signature of the Applicant) | Number | Value | Amount | |
| Total..... | ||||
| 10. Date fixed for disposal: | (Signature of the Applicant) | (Signature of the Collector) | ||
| 11. Date of disposal: | ||||
| 12. Final order: | ||||
| 13. Initials of Collector: | Date: | Date: |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| Serial number | Date of receipt of the document in theCollector's office | Name of applicant or designation of Officerforwarding the document | Name of document | Amount (value of transaction) | Date of document | Name of executant | Date of order | Value of paper which should have been used underAct 2 of 189 | Value of paper on which written | Amount imposed | Amount realised | Date of realization | Number and date of Treasury receipts | Date of return of document | Remarks |
| (a) Amount 9 | (b) According to what Schedule and Article | (a) Duty | (b) Penalty | (a) Duty | (b) Penalty | (c) Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Serial No. | Name and residence of vendor | Father's name and address | Place of vending stamps | Date of grant of licence | Date of cancellation of licence | Date of examination and marking over the registerto the record-room | Remarks |
| {| | |||||||
| 19 | 19 | 19 | 19 |
1st. quarter2nd quarter3rd
quarter4th quarterDate of making over tothe record-room||}Form No. 6[See rule 25(k)(iv)-Chapter V]Daily Register of Court Fees realised in the Court of the.....| Serial No. of document | Process fees | Other fees | Date | Daily Total | Remarks | ||
| Process fees | Other fees | Total | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Rs. P. | Rs. P. | Rs. P | Rs. P | Rs. P. |