State of Bihar - Act
The Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004
BIHAR
India
India
The Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004
Rule THE-BIHAR-STAMP-USE-OF-FRANKING-MACHINE-TAX-METER-RULES-2004 of 2004
- Published on 28 February 2004
- Commenced on 28 February 2004
- [This is the version of this document from 28 February 2004.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Name, extent and commencement.
2.
3.
On the basis of the authorization order received from the Secretary, Registration, Collector, on the basis of the indent made under Rule 2 (b), shall make separate allotments of the amount for the sale of stamps to all such authorized officers of the district. The Collector shall maintain a register of such allotment in Form (VIII).4.
Every office, individual, body or institution, authorized for the use of franking machine/tax meter for sale of stamps shall maintain a daily sale register in Form IX for each kind of stamp and the amount collected from the sale.5.
6.
At such places where a treasury is located, the persons willing to purchase the stamp shall obtain information from the concerned officer about the chargeability of the stamp duty on a prescribed information slip in Form XII. The slip shall be signed by the officer giving a written information about the payable stamp duty.After payment of the amount of the stamp duty in the treasury through a challan and on production of an original copy of the challan and the information slip along with before the concerned officer that amount shall be impressed by the authorized officer by the franking machine/tax meter on the instrument:Provided that the authorized officer, for one transaction up to Rs. 50/- (Rupees fifty) may receive the amount in cash and make impressions of that amount by the franking machine/tax meter.7.
8.
The franking machine/tax meter shall be used by any officer, person, body or institution for impressing only one kind of stamp for which an authorization has been issued specially.9.
10.
11.
12.
Before renewal of the authorization to an individual, body or institution a report on the following points shall be obtained by the Secretary, Department of Registration from the Collector of the concerned district -13.
The Secretary, Department of Registration shall have the right reserved to himself for cancelling an authorization or refusing its renewal without assigning any reason for the same.14.
It shall be essential for all such individuals, boards, institutions to maintain the records of indent, weekly and monthly reports, daily account register and all records related with franking machine/tax meter in prescribed forms under these Rules.Chapter-IV Sealing of Franking Machine/Taxmeter15.
Before putting in use, the amount sanctioned and authorized by the Secretary, Department of Registration to the user officer shall be loaded and the machine shall be sealed.16.
Authorized officers for sealing and breaking the seals. -17.
The sealing of the machine shall be done by the authorized officer only in the presence of the user officer.18.
All sealing officers shall maintain a register in Form XIII in which the sealing officer and the user officer shall put his signature jointly after sealing.19.
The access code to the numerical lock of the franking machine/tax meter shall be in the personal custody of the sealing officer which shall be maintained by him in a register.20.
The franking machine/tax meter may be sealed separately by the user officer also.21.
The sealing material shall be supplied by the sealing officer along with the machine. The material shall be kept in the personal custody of the officer and it will be his responsibility to see that the seal is not misused.22.
A register in Form-XIV shall be maintained by all user officer, or any individual or any board or any institution in which the meter reading at the time of opening and closing of the office shall be noted, the difference between the two shall be the amount collected in lieu of the impression made by the machine on that date.23.
All Inspecting officers in course of their inspections shall examine the daily account register of the amount sold by the tax meter and shall also examine credits on four random dates of each month since the last inspection.The inspecting officer shall give a clear remark in his report about the up keeping of the tax meter.24.
In case of any defect in Taxmeter/Franking Machine such as breaking or tampering of the seals or discrepancy in the meter readings, the authorized user shall immediately stop using the machine and bring the matter of defect to the notice of the Collector of the district and the Secretary, Registration Department who shall take necessary steps for the repair of the machine as soon as possible.25.
All the user officers shall maintain a register of repair in Form-XV.26.
1. Different records under this Rule shall be maintained as follows:
| (a) Registers to be maintained in the following forms | ||
| Form No-IForm No-IIFormNo-IIIForm No-IXForm No-XIV | } | for 20 (Twenty) years |
| (b) Registers to be maintained in the following forms. | ||
| Form No-IVForm No-VFormNo-VIForm No- VIIForm No-VIII | } | for 12 (Twelve) years |
| (c) Registers to be maintained in the following forms. | ||
| Form No-XForm No-XIFormNo-XIII (Tax meter Seal Register)Form No-XV | } | for 6 (Six) years |
| (d) The following forms. | ||
| Form No-XII (Information Slip) | for 3 (Three years) |
27.
The Secretary, Department of Registration whenever necessary, may issue directions for the proper use of taxmeter by an executive order.Appendix-I[See Rule-11 (1)]Fee for authorisation and renewal of authorisation under Rule 11 (a) shall be as follows:-| (i) | For authorisation to sale of stamp through Taxmeter | Rs. 1000/-(Rupees one thousand) |
| (ii) | For renewal of authorisation | Rs. 500/-(Rupees Five hundred) for each year. |
2. I/we require the Taxmeter/Franking Machine for stamping .............. stamp for the payment of stamp duty on instruments executed by any person or by any body or by any institution.
3. In respect of my/our use the user die shall be as follows :- .........
4. I/we hereby declare that the Franking Machine/Taxmeter will be located at the following place and address and shall be available for inspection at all reasonable time by any competent officer or any authorised officer for this purpose without prior notice.
5. I/we also undertake not to change the location of the Franking Machine/Taxmeter without prior permission in writing of the authorisation officer.
Proposed place.............6. I/we shall be bound to abide by the provisions of the Bihar Stamp Franking Machine/Taxmeter Rules, 2003 and the guidelines issued in this connection by the Government and in case of violation of any prescribed rule and direction, shall be liable for prescribed punishment.
7. I/we also undertake that-
I. The authorisation for the use of the Machine shall be renewed every year by me/us.II. I/we shall be responsible for any loss or damage caused due to misuse of the machine or owing to use of defective machine or any damage done to the machine due to negligence.III. I/we shall dispose of or dismantle any unserviceable machine after obtaining permission from Secretary, Registration Department in presence of the Collector or any officer authorised by him.IV. I/we shall take adequate care to guard against the fraudulent use of the machine.V. I/we shall ensure that none of the seals on this machine is broken or tampered with.VI. I/we shall maintain the prescribed records which shall be open to and produced before any time for check by any inspecting officer without notice.VII. I/we shall not sell, or dispose of the machine in any manner.VIII. The cost of maintenance and any repair shall be born by us.| Witnesses | ||
| 1. | Signature........................Name.............................Father'sname.................Occupation.....................Address.......................... | Signature of theapplicant................Name..............................................Father'sname...................................Occupation......................................Address.......................................... |
| 2. | Signature.......................Name...........................Age..............................Father'sname...............Occupation..................Address....................... |
2. This authorisation shall be valid for the period from ............. the date of issue up to ................ (date) and in case of not being renewed before ................... this authorisation shall expire automatically from ..........
3. The Franking machine/Taxmeter supplied by ........................ (Name of the manufacturing company) and of the following descriptions shall be used by Sri/Smt. ........................
| I. | Name and address of the manufacturing company | ...................................... |
| II. | Name and address of the supplier (Please give phone no. andFax no. also) | ...................................... |
| III. | Brand of the machine | ..................................... |
| IV. | Model of the machine | ...................................... |
| V. | Manufacturing no. and year of the machine | ...................................... |
| VI. | No. of meters if any | ...................................... |
| VII. | Range of Franking | ........................................ |
| VIII. | Maximum amount to be loaded at one time | ...................................... |
| IX. | Particulars of user's die | ...................................... |
4. This authorisation is granted under the conditions set forth in the Bihar Stamp Franking Machine/Taxmeter Rules, 2004 and the authorised user Sri/Smt. ..................................................................................... designation .................................................................... address ........................................................................ shall be bound to abide properly by the provisions of the said Rule and the guidelines issued by the Government from time to time in this connection.
Signature of the Authorising AuthorityName ....................................................Designation .........................................Date .....................................................Form No. IIIList of Authorised user officers/persons of Taxmeter under Rule 5 (ii), 5 (iii) and Rule 6 [shall be maintained in the office of the Inspector General of Registration[See Rule-2 (a)]Financial Year..........| Sl. No. | Name designation and address of authorised userofficer/person/institute body etc. | Letter no. and date by which authorised for theuse of the machine | Period of authorisation from ......... to........ | Model No. of the machine and name of themanufacturing company. | Kind of stamp for which the user has beenauthorised to sell | Limit of authorised amount for sale of stamp bythe machine | Special remark if any | Signature with date of the incharge officer ofstamp | Signature of the Inspector General ofRegistration |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
1. Authorised user officer's
2. Letter no. and date by which authority has been given :-
Letter no. ........................................................ Date........................................................................3. Designation of the officer using authority .........................................................................................
4. Information about the Taxmeter
5. Name of the quarter for which this requisition is being given .........................................................
6. Financial Year ......................................................................................................................................
7. Kind of stamp for which the authority to sell has been given ...........................................................
8. Authorised amount for sale during this financial Year (column 6) ...................................................
9. Authorised amount for this current year .............................................................................................
10. Amount sold during the preceding quarter to the current quarter .................................................
11. Required amount for the next quarter (for which this requisition is being given)
12. Name and designation of the officer by ..........................................................................................which the amount shall be loaded in ..................................................................................................the machine...........................................................................................................................................
Signature of the Applicant .............................Name .............................Designation ..................Date ..............................1. District .......................................................
2. Total No. of authorised officers in the district for sale of stamp through Taxmeter ......................................
3. Financial Year ...............................
4. Name of the Quarter for which this requisition is being given .................................
| Serial No. | Name and designation of authorised user officer/person / Institution/ Body | Kind of stamp for the sale of which thisauthorisation has been given | Model and number of Taxmeter supplied | Total authorised amount for sale in the districtin this financial year | Total authorised amount of the district for salein current quarter | Amount received by sale during preceding quarterto the current quarter | Amount required for the next quarter for whichthis requisition is being given | Name and designation of the officer by whom theamount shall be loaded. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Serial No. | Name and designation of the authorised userofficer | Letter no. and date of authorisation given by theundersigned | Model and No. of the Taxmeter | Kind of stamp for which the authorisation forsale is given | Limit of the annual amount for which theauthorisation is given | Authorised amount for the quarter for which therequisition has been made | Remarks |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| SI. No. | Name/ designation and address of authorised userofficer | Kind of stamp for which authorised | Model and No. of the Machine | Limit of authorised amount for sale during thisfinancial year | Ist quarter | |
| authorised amount | sold amount | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| IInd quarter | IIIrd quarter | IVth quarter | Signature of Incharge officer stamp | |||
| authorised amount | sold amount | authorised amount | sold amount | authorised amount | sold amount | |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Serial No. | Name and designation and place of authorised userofficer | Model and No. of supplied machine | Kind of stamp for which authorised to sale | Authorised limit of amount for sale during thecurrent financial year | Letter no. and date of authorisation for thequarter from .......... to ........... | Allotted amount for sale during the quarter from........... to ........... | Signature with date of the incharge officer | Signature of incharge officer stamp |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
1. Name of user officer/person/body/Institution ...............................
2. Designation and address .................................
3. Notification no. and date of authorisation for sale of stamp by Taxmeter ...............................
4. Name of the taxmeter supplier company .............................................. Model ............ No...........
5. The date up to which authorisation for sale has been obtained .................................
6. Kind of the stamp for which authorisation for sale is given ............................
7. Financial Year ...............................
8. Date of opening of the Register ...............................
9. Volume no. and year of the Register ...............................
Signature of the officer...........................Date .......................................| Sl. No. | Date | Name and address of the person to whom sold | Meter reading at the opening of the office/opening balance | Entered amount during the office hour | Total of column (4) and column (5) | Kind of instrument | Amount impressed | Balance amount | Signature and date of the officers by whom theamount was impressed | Signature of the authorised officer |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
1. Name of user Officer/Person/Institution/Body ......................................................................................
2. Designation .............................................................................................................................................
3. Office ........................................................................................................................................................
4. Period-Week/Month ending on .................................. (date) Financial Year .........................
| Model and Number of Taxmeter | Kind of stamp sold | Initial reading of the Taxmeter on first openingday of the reporting week /month | Amount entered during the reporting week /month. | Total amount of stamp duty received by saleduring reporting week /month | Last reading at the time of closing of the lastworking day of this reporting week /month | Balance of allotted and entered amount | Remark |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
1. District ..................................................................................................................
2. Total no. of officers authorised for the use of Taxmeter in the district ............................
| Sl. No. | Name and designation of officers authorised forthe use of Taxmeter | Model and No. of Taxmeter | Kind of stamp authorised for the sale. | Amount received from the sale of stamp | |||
| From the sale of Non-Judicial stamp | From the sale of Judicial stamp | From the sale of adhesive stamp | Remarks | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Total: |
| Name of the willing person | Signature/Thumb impression |
| address.......... | Date......... |
| Amount of payable stamp Rs............................... | |
| (in words)............................................... |
| Sl. No. | Name/ Designation/ address of authorised userofficer of the Taxmeter | Model no. and name of the company of the Taxmeter | Date of installation of the machine | Previous date of loading and sealing | Date of today's sealing | Meter reading just before the sealing | Meter reading just after the sealing | Total amount of column (7) and column (8) | Signature with date of the sealing officer andhis designation | Signature and designation of the user officer. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Address and the place where the machine isinstalled | Name of the supplying company/ model and numberof the Taxmeter | Date on which the information of fault was given | Name of the mechanic who attended for the repair | Date on which the mechanic was deputed and themachine was repaired | Cause of delay in repair | Meter reading before, the repair of the machine | Meter reading just after the repair | Signature and date of the mechanic | Signature of the user officers |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
1. Name of the user officer/person/Body/Institution .....................................................................................................
2. Designation .................................................................................................................................................................
3. Notification No. and date of authorisation for sale of stamp through Taxmeter ...................................................
4. Name of the supplier company of the Taxmeter ......................................................................................................
Model .................................................................................Number ..............................................................................5. The date up to which authority to sale has been given ............................................................................................
6. Kind of stamp for which authorised to sale ...............................................................................................................
7. Financial Year ..............................................................................................................................................................
8. Date of opening of the register ..................................................................................................................................
9. Volume no. and year of the register ..........................................................................................................................
Signature of the officer...................................and date.............................| Date | Initial reading at the time of the opening of theoffice | Amount loaded during the officer hour | Total amount [column (2) to column (3)] | No. of time the impression was made by themachine | Total amount of stamp duty from sale | Method of receiving the amount of stamp duty,such as by cash/ Bank Draft/ Treasury challan/ (kindly giveseparate details) | Closing reading | Signature of the officer operating the machine | Signature and date of the authorised user officer |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |