57. Facts affecting duty to be set forth in instrument.
- In the case of an instrument relating to immovable property chargeable with duty on the market value of the property,-(i)the instrument relating to agricultural land 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 soil, if the land which is subject matter of instrument, if 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.(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,(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.(iii)the instrument of lease shall fully and truly set forth the amount of money paid or likely to be paid as development charges: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 the correctness of facts mentioned in the instrument affecting duty, he may inspect the property himself or may direct his subordinate employee authorized by Inspector General of Stamps in this regard to inspect the Property so as to ascertain the correctness of facts and determine the market value accordingly :] [Substituted by Notification No. S.O. 184, dated 26.3.2012 (w.e.f. 11.6.2004).][Provided also that to ascertain the correctness of facts mentioned in the instrument and to determine the correct market value of the immovable property mentioned in such instrument, the Inspector General of Stamps may by order specify the method and norms of inspection through electronic device or otherwise; and] [Inserted by Notification No. S.O. 184, dated 8.3.2017 (w.e.f. 11.6.2004).][provided also that] [Substituted 'Provided further that' by Notification No. S.O. 184, dated 8.3.2017 (w.e.f. 11.6.2004).] the Inspector General, Registration & Stamps Department may prescribe a program for specific mention of any information and such a Performa, duly filled in, shall always be deemed to be a part of the document.
