Section 11 in The M.P. Stamp Rules 1942

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State of Madhya Pradesh - Section

Section 11 in The M.P. Stamp Rules 1942

11. Mode of affixing and pressing labels.

- [(1) The Proper Officer shall, upon any such instrument specified in Rule 10 being brought to him before it is executed and upon application being made to him, affix thereto a label or labels of such value as the applicant may desire and has paid for and impress or perforate such label or labels by means of stamping Machine (including Franking Machine) or perforating machine and also stamp or write on the face of the label or labels the date of impressing or perforating the same. In the case of instrument written on parchment, the label shall be further secured by means of metallic eyelets :] [Substituted by Notification No. (17)-B-4-55-CT-V, dated 14-8-1997.]

(2)On affixing any label or labels under this rule, the proper officer or any officer subordinate to him, duly authorized by him shall, where the duty amounts to rupees five or upwards, write on the face of the label or labels his initials, and where the duty is not less than Rs. 20, shall also affix his usual signature to the instrument immediately under the label or labels.

(3)[ The procedure for impressing or perforating the stamp labels affixed or impressed in accordance with Rule 10 of the Madhya Pradesh Stamps Rules, 1942 on the instruments which are executed by or in favour of any nationalised bank or rural bank and presented to any proper officers specified in this Department's Notification No. 411-333-VI-R-77, dated 7th June, 1977 will be as follows :-

(a)Special adhesive stamp labels required for affixing on instruments would be purchased by the banks from the treasury or sub-treasury.

(b)Special adhesive stamp labels would be affixed by the banks to the concerned blank documents. It will be the duly of banks to ensure that these are affixed to only such documents in respect of which this procedure is permitted.

(c)The cancellation shall be done in all cases irrespective of the value of the stamps as follows :-

(i)A rubber stamp "cancelled" shall be affixed twice on the stamp itself in such a way that at least half of the word cancelled" falls outside the boundaries of the Stamp labels one on either side as shown below :

Signature..............Date...................Signature..................................................Date.......................................................

(ii)Below that portion of the word (at both places) which falls outside the stamp labels the authority concerned shall affix his signature and date. In giving the date, care should be taken not only to mention the date and the month but also the year.

(iii)The date on which the stamp is cancelled in the above manner by the proper officer will not be deemed to be date of execution of the instrument. The date of the execution of the instrument will be indicated in the instrument itself by the parties concerned.]

(4)[ Procedure for use of Pranking Machines. - (i) The Franking Machines may be used for franking impression of stamps on all kinds of instruments on which stamp duty is payable under the provisions of the Act.] [Inserted bv Notification No. (17)-B-4-55-CT-V, dated 14-8-1997.]

(ii)At the office of Collector of Stamps of all districts and offices of the Sub-Registrars, the Franking Machine shall be used excluding for impressing stamps bearing words as special adhesive stamp and the proper officer appointed under Rule 9 of these rules shall endorse his usual signature immediately under franked impressions of special Adhesive stamp in the same manner as provided in case of affixing the impressing of labels under sub-rule (2).

(iii)The Franking Machine shall be purchased and supplied by the Inspector General of Registration to the offices of Collector of Stamps of the districts and officers of the Sub-Registrars.

(iv)The Machines should be operated under strict control and supervision of the proper officer by an employee of the office of the Collector of stamps and in the offices of Sub-Registrar by the Sub-Registrar, as the case may be. The Machine shall be installed at a place in front of the proper officer or the Sub-Registrar only, as the case may be.

(v)Before using the machine, for the first time, it shall be authorisedly loaded and sealed by the Collector of stamps.

(vi)The Collector of stamp or the Sub-Registrar shall maintain a register in Form FM-1 about periodical loading in case of each machine separately and shall send returns in Form FM-2 weekly to the Deputy Inspector General of registration of his jurisdiction who shall send the consolidated return of his jurisdiction to the Inspector General of Registration every week. Each entry in Form FM-1 shall be authenticated by the Collector of stamps jointly with proper officer or the Sub-Registrar as the case may be.

(vii)The Collector of stamps of the District concerned shall take permission in writing from Inspector General of Registration in advance regarding periodical loading of the machine. The machine shall be loaded reloaded by the Collector of stamp only after receiving sanction from the Inspector General of Registration for such reloading. The entries in Form FM-1 in respect of each reloading shall be authenticated by the Collector of stamps jointly with the proper officer or the Sub-Registrar as the case may be. The Specific Order of the Inspector General of Registration for sanctioning reloading shall be mentioned against each entry in respect of such reloading. The sanction for reloading should be sought by the Collector of Stamps in such a manner that machine not remain idle for want of reloading for more than a weeks period.

(viii)

(a)The meter seal (of lead) shall be of Collector of Stamps and the proper officer or the Sub-Registrar as the case may be shall affix his wax seal also.

(b)The access code to the numeric lock of the Franking Machine shall be exclusively with the Collector of Stamps or the Sub-Registrar as the case may be who shall be responsible for non-disclosure thereof to any body else and who shall maintain an independent register with him in respect of each loading or re-loading about increasing of the amount.

(ix)The proper officer or the Sub-Registrar as the case may be shall ensure that the seals are not tempered with in any way by any of the officials or the machine is not handled in any manner by an unauthorised person.

(x)The plier for the seal shall be supplied to the offices of the Collector of Stamps simultaneously with the supply of machine, with the intention to ensure that the machine is brought into without delay. Such pliers will remain with the concerned officer and such officer shall be personally responsible for the misuse of the same.

(xi)The Collector of Stamp and the Sub-Registrar shall be responsible for the custody of the Machine installed in Collector of Stamps and Sub-Registrar office respectively.

(xii)A register in Form FM-3 shall be maintained by the concerning officer in which the meter reading of both the meters separately at the commencement of the day and at the close of the day will be noted. The difference between the reading will be the total amount collected in lieu of the impressions franked. One register shall be maintained for one machine.

(xiii)For daily use of the machine, the franking of the meter should be checked at 00 value and the opening reading invariably recorded in the register and also the date should be set before commencing the operation of machine in any spell of duty. In the same way of meter reading at the end of the duty hour should also be recorded in the register and authenticated by Collector of Stamps or by the Sub-Registrar as the case may be.

(xiv)The official when using the machine should maintain the accounting register issued to him. In case if different clerks deal with the same machine, each clerk should record in the register the meter reading at the commencement/close of his spell of duty and the amount shown in the meters during the spell should also be attested by the Collector of Stamps or the Sub-Registrar as the case may be.

(xv)The clerk who relinquishes duty should immediately hand over the amount realised by him to the proper officer or the Sub-Registrar, as the case may be under acquaintance for credit as receipt.

(xvi)The repairs of the machine shall be carried out by the manufacturer or his authorised dealer. A Register in Form FM-4 shall be maintained for this purpose. The meter reading at the time the machine gets out of order should be recorded in the register maintained. Re-loading of the meter after repair will be as per provision contained in clause (vii).

(xvii)The mechanic of the manufacturer or his authorised dealer should also make entries in his job card, in which he shall note the particulars of the machine repaired, nature of the repair carried out and the meter reading before and alter repairs, separately. These entries should be got attested by Collector of Stamps. At the same time the mechanic will also complete the entries in the Form FM-4 of the machine being maintained at the Collector of Stamps Office.

(xviii)Inspecting Officers shall in the course of their inspection tours; ensure that these rules are complied with and the supervising staff is vigilant in following them. They should record the result of inspection to their inspection notes.

FM-1	Register of Loading/Reloading
	(To be maintained at COS)
Make & Machine No..................................
User...............................................
Kind of Stamps authorised to be impressed..........

Date	Opening Reading	Amount Remitted	Receipts Challan No.
(1)	(2)	(3)	(4)


Amount Loaded	Reading after Loading as in Column (5)	Loading Officers Signature	Operators/User Sign
(5)	(6)	(7)	(8)

FM-2Subject. - Weekly return in respect of Sale of Stamps by use of Franing MachinesDuring the week starting from........................... and ending on.............. following kinds of stamps were sold by use of FM No...................at.......

FM No.	Kind of Stamp	Opening Reading	Amount loaded during Week	S.D. Realised	Closing Reading
(1)	(2)	(3)	(4)	(5)	(6)

Signature

FM-3	Register of daily Readings
Make & Machine No..................................
User...............................................
Kind of Stamps authorised to be impressed..........

Date	Opening Reading	Amount Loaded if any	Total Amount (2 + 3)	No. of Insts. Franked
(1)	(2)	(3)	(4)	(5)

S.D. Collected	Closing Reading	Signature of the Operating Clerk	Signature of DSS/COS/VSR/SR
(6)	(7)	(8)	(9)

FM-4	Register showing particulars of repairs made in the Franking Machine

Address of the place where the machine isinstalled	Particulars of the Franking Machine	Date on which information regarding defects inthe FM was received	Name of the mechanic who attended repairs	Date on which the mechanic was deputed and themachine was repaired
(1)	(2)	(3)	(4)	(5)

Reasons for delay in repairs if any	Meter reading before the machine was repaired	Meter reading after the repairs	Signature of the mechanic	Signature of the DSS/COS
(6)	(7)	(8)	(9)	(10)

Certificate of fitness after repairs (and putting to use) of the Franking Machine used for franking stamps for payment of stamp duty

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State of Madhya Pradesh - Section

Section 11 in The M.P. Stamp Rules 1942

11. Mode of affixing and pressing labels.