State of Himachal Pradesh - Act
Himachal Pradesh e-Stamping Rules, 2011
HIMACHAL PRADESH
India
India
Himachal Pradesh e-Stamping Rules, 2011
Rule HIMACHAL-PRADESH-E-STAMPING-RULES-2011 of 2011
- Published on 12 July 2011
- Commenced on 12 July 2011
- [This is the version of this document from 12 July 2011.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
2. Definitions.
3. Eligibility for appointment as Central Record Keeping Agency.
- Any Public Financial Institution or Nationalized or Scheduled Bank controlled by Reserve Bank of India or Body Corporate or Organization or any Company engaged in providing depository services appointed by Central Government and recognized by State Government or any Body Corporate where not less than fifty one percent of equity capital is held by any of the above entities, either solely or in consortium, shall be eligible for appointment as Central Record Keeping Agency.4. Appointment of Central Record Keeping Agency.
- The Appointing Authority on the recommendations of the Chief Controlling Authority shall appoint an agency by notification, which has been specified under Clause (26) of Section 2 of the Act to function as Central Record Keeping Agency for the State or for the specified district(s) or sub-district(s) or places in the State, by adopting any of the following orders of preference, namely,-5. Term of appointment.
- The term of appointment of the Central Record Keeping Agency shall be valid for five years or such period as may be decided by the Appointing Authority.6. Agreement and Undertaking-cum-Indemnity Bond.
7. Renewal of appointment.
8. Termination of appointment of Central Record Keeping Agency.
9. Duties of Central Record Keeping Agency.
- The Central Record Keeping Agency shall be responsible for, -10. Commission or Discount to be paid to the Central Record Keeping Agency.
11. Specification of software to be used by Central Record Keeping Agency.
12. Appointment of Authorized Collection Centers.
- The Central Record Keeping Agency shall appoint Authorized Collection Centers with the prior approval of the Chief Controlling Authority to act as an intermediary between the Central Record Keeping Agency and the Stamp Duty Payer for collection of stamp duty and for issuing e-Stamp Certificate. The service charges or commission or fee etc. payable to the Authorized Collection Centers shall be decided between the Central Record Keeping Agency and the Authorized Collection Centers at their own level as per their agreed terms.13. Eligibility for appointment of Authorized Collection Center.
- Any Nationalized or Scheduled Bank controlled by Reserve Bank of India or Financial Institutions or Undertaking controlled by Central or State Government or Post Offices or offices or branches of the Central Record Keeping Agency or such other Agencies as approved by the Chief Controlling Authority shall be eligible for appointment as Authorized Collection Centre.14. Termination of agency of Authorised Collection Centre.
- The Chief Controlling Authority may at any time, for reasons to be recorded in writing, direct the Central Record Keeping Agency for terminating the agency of any Authorized Collection Centre and upon such direction, the Central Record Keeping Agency shall terminate the agency of such Authorized Collection Centre.15. Collection of stamp duty by Central Record Keeping Agency and Authorized Collection Centers.
16. Stationery Charges for issuing e-Stamp Certificate.
- The Authorized Collection Centers shall charge a fee for stationery, etc., from the purchaser of e-Stamp Certificate as per the following slab: -| Amount of Stamp Duty in Rupees | Stationery Charges |
| (1) Upto Rs. 100/- | Rs. 3/- per e-stamp certificate. |
| (2) More than Rs. 100/- and upto Rs. 1000/- | Rs. 5/- per e-stamp certificate. |
| (3) More than Rs. 1000/- | Rs.10/- per e-stamp certificate. |
17. Infrastructure.
- The Authorised Collection Centers shall be equipped with the required computer systems, printers, internet connectivity and other related infrastructure which are necessary to implement the e-stamping system as specified by the Central Record Keeping Agency in consultation with the Chief Controlling Authority. The configuration of the computer system and connectivity shall meet the specifications of Central Record Keeping Agency and which may be subject to change with prior intimation to the Chief Controlling Authority.18. Cost of infrastructure.
- The cost of providing equipment and infrastructure referred to in rule 17 shall be borne by the concerned Authorised Collection Centers.19. Hardware and infrastructure in the offices of the department.
- The Government shall provide necessary hardware and infrastructure at the offices of the Inspector General of Registration, District Registrars, Sub-Registrars and such other offices as authorised in this behalf, which would include a Personal Computer, Printer, Bar Code Scanner, Internet Connection as required for implementing the e-stamping system.Chapter - IV Remittance of the stamp duty to Government account20. Procedure for remitting the amount of stamp duty to Government account.
- The Central Record Keeping Agency shall be responsible to reconcile and remit the consolidated amount of stamp duty, collected by its own offices and branches or through Authorised Collection Centers, in the head of account "0030-Stamps and Registration" or any other notified head of account of the state in the manner prescribed hereunder,-21. Penalty for delay in remittance to government account.
- In case, the Central Record Keeping Agency fails to remit the amount of collected stamp duty in the state head of account, within the period as stipulated in clause (a) of rule 20, the Central Record Keeping Agency shall be liable to pay penalty for delay, alongwith the collected amount of stamp duty according to the following scale: -| Period of delay | Penalty | |
| (1) when amount of stamp duty so collected isremitted on third day or after from the date of collection; | Entire amount of the commission or discountpayable to the Central Record Keeping Agency. | |
| (2) when the amount of stamp duty so collectedis remitted after closing of the eighth day from the date ofcollection. | Compound penalty of one percent per day of theamount of collected stamp duty shall be imposed. The first dayfor this purpose shall be day of transaction. |
22. Power to relax or remit penalty.
- The Chief Controlling Authority may relax or remit whole or part of the penalty under rule 21, in unavoidable circumstances or any cause arising beyond the reasonable control, including acts of God, acts of civil or military authority, fires, epidemics, wars, terrorist acts, riots, earthquakes, storms, typhoons, floods. In the event of any such delay, the time for the Central Record Keeping Agency to perform their part shall be extended for a period equal to the time lost by reason of the delay.23. Resolution of disputes.
- In case of any dispute on any issue arising between the parties under these rules, shall be referred to the Financial Commissioner (Appeal) Government of Himachal Pradesh and his decision thereon shall be final.Chapter - VI Procedure for issuing of e-Stamp Certificate24. Getting of e-Stamp Certificate.
- Any person paying stamp duty shall approach any of the branch of Central Record Keeping Agency or Authorised Collection Centers and furnish the requisite details in Form-4 alongwith the payment of stamp duty for getting the e-Stamp Certificate.25. Mode of payment of stamp duty.
26. Conditions and Method for issuing the e-Stamp Certificate.
27. Size of paper and printed area of e-stamp certificate.
- The e-Stamp Certificate, as specified under clause (l) of sub-rule (1) of rule 11, shall be printed or generated on Legal Size Paper of the size 21.5 X 34.5 cms. with a margin of 3.5 cms. on the left side, 1.5 cms. on the right side and 2.0 cms. on top of the paper or such other size or margin paper, as may be determined by the Chief Controlling Authority.28. Details of e-Stamp Certificate on website.
- The details of every issued e-Stamp Certificate shall be made available on the e-Stamping Server (e-SS) maintained by the Central Record Keeping Agency and shall be accessible to any person authorized by the Chief Controlling Authority in this behalf, including the Inspector General of Registration, District Registrar and Sub-Registrar, holding a valid code or password which shall be provided by the Central Record Keeping Agency.29. Payment of additional stamp duty.
- If a person for any reason, who has e-Stamp Certificate of certain denomination issued for a document, needs to pay an additional stamp duty on the same document, they shall make an application in the Form-4 alongwith additional stamp duty to the Authorized Collection Centre, in accordance with the provisions of the rule 25.30. Procedure for issuing of additional e-Stamp Certificate.
31. Use of e-Stamp Certificate.
32. The distinguished unique identification number (UIN) of the e-Stamp Certificate.
- The distinguished unique identification number of the e-Stamp Certificate shall be written or typed at the top right corner of each page of the instrument.33. Verification and locking the details of 'e'-Stamp Certificate.
34. Procedure for refund or allowances of 'spoiled' or 'misused' or 'not required for use', e-Stamp Certificate.
35. Inspections.
36. Providing of information.
- The officer-in-charge of the Central Record Keeping Agency and Authorized Collection Centre shall provide information to the inspecting officer on soft or hard copy of any electronic or digital record with regard to the collection and remittance of stamp duty relating to any period and the concerned Central Record Keeping Agency or Authorized Collection Centre shall be bound to provide such information.37. Inspection report.
- The inspecting officer shall within two weeks from the date of inspection, submit his inspection report to the Chief Controlling Authority.38. Chief Controlling Authority to take appropriate action.
- The Chief Controlling Authority on receipt of such inspection report may take appropriate action including imposition of penalty in accordance with Chapter V of these rules and may terminate the appointment of Central Record Keeping Agency or the Authorised Collection Centre, if so warranted, after giving an opportunity of being heard.Chapter - IX Arbitration and Public grievance redressal system39. Grievance Redressal Officers.
- The District Registrar or District Revenue Officer shall be the 'Grievance Redressal Officers' for conducting an inquiry into the complaint received against the misconduct or irregularities of the Central Record Keeping Agency or its Authorised Collection Centers or any other official in the implementation of the e-stamping system.40. Complaint to Grievance Redressal Officer.
- Any person who has any grievance against the services of the Central Record Keeping Agency or any of its Authorised Collection Centre or any other official relating to the implementation of these rules, may make a complaint to the concerned Grievance Redressal Officer.41. Opportunity of being heard.
- The Grievance Redressal Officer shall conduct an inquiry with regard to complaints received under rule 40, by giving an opportunity of being heard to the parties concerned and submit the enquiry report to the Chief Controlling Authority with full facts and finding.42. Action on enquiry reports.
- The Chief Controlling Authority shall take appropriate action on enquiry report against the Central Record Keeping Agency or Authorized Collection Centre or shall make suitable recommendation to the employer of the concerned official for taking appropriate action.Chapter - X Management Information System (MIS)/ Decision Support System (DSS)43. Central Record Keeping Agency to furnish reports to the Department.
44. Scope for use of e-Stamp Certificate.
- The e-Stamp Certificate shall be used, in addition to Non- Judicial Stamp Paper and impression of Franking Machine, for all kinds of instruments on which stamp duty is payable under the Act and rules made there under.[Chapter-XII [Inserted by Notification No. Rev. Stamp (F) 1/2005-Budget, dated 18.2.2019] Option for obtaining e-Stamp certificate through online mode45. Process for self user registration and self printing of e-Stamp Certificates.
46. Procedure for home delivery of e-Stamp certificates.
1. That the Second Party agrees to create need based software infrastructure, in consultation with the First Party, including its connectivity with the main server, in the offices of Inspector General of Registration, District Registrars, Sub-Registrars and Authorised Collection Centers, i.e. point of contact for payment of stamp duty and at other designated places or offices in the State, as specified by the Chief Controlling Authority.
2. That the Second Party shall facilitate in selection of Authorised Collection Centre for collection of stamp duty and issuing e-Stamp Certificate.
3. That the Second Party shall act as a co-ordinator between the Central Server, Authorised Collection Centers (hereinafter referred as ACCs) and the offices of the Inspector General of Registration, District Registrars, Sub-Registrars or any other office or place in the state, as specified by the Chief Controlling Authority.
4. That the Second Party shall collect stamp duty on behalf of First Party and generate e-Stamp Certificates through the computer system.
5. That the Second Party shall be bound to remit the consolidated amount of stamp duty collected by its branches or by its Authorised Collection Centers to relevant head of account of the State Government, in accordance with rule 20 of the Himachal Pradesh e-Stamping Rules, 2011 (hereinafter called the Rules).
6. That the Second Party shall Prepare and provide such reports as may be desired by the First Party from time to time.
7. That the Second Party shall not provide, transfer or share any hardware, software and any other technology or details with respect to the e-stamping project undertaken by it in the State to anybody without written permission of the First Party, except the duly appointed ACCs.
8. That the Second Party shall not charge commission or discount exceeding the agreed rate of ______percent of the amount of stamp duty collected through e-stamping mechanism. The Second Party shall deduct such commission from the collected amount of stamp duty and shall remit the balance amount into the State Government Account. Further that the commission or discount to the Second Party shall be subject to the condition of clause (a) of rule 20 of the Rules.
9. That in case the Second Party fails to remit the amount of collected stamp duty in the State head of account, within stipulated period, the Second Party shall be liable to pay penalty for delay as provided in Chapter-V of the Rules.
10. That the Second Party shall be liable to compensate any loss caused to the State of Himachal Pradesh due to violations of any terms and conditions of this Agreement or any of the provisions of the Rules.
11. That the Second Party shall not change the location or increase the number of ACCs without prior written permission of the First Party.
12. That the First Party shall have the power to inspect the relevant records of the Second Party or its ACCs without assigning any notice.
13. That the terms and conditions of this agreement may be altered or supplemented by the Parties depending upon the circumstances which may warrant any such change for the smooth operations of the stamp duty payments or collections.
14. That the Second Party shall ensure that service of Computerized Stamp Duty Administration System (C-SDAS) shall be operational and accessible to any person during Monday to Saturday from 9.00 a.m. to 5.00 pm.
15. That the Second Party shall ensure that the system shall have the logging capacity for at least four hundred users at a time.
16. That the training for operation and the use of the system, to the identified manpower or personnel's of the Department shall be provided by the Second Party at the place decided by the First Party. Further that the Second Party shall be responsible for arranging and providing all the necessary facilities, equipment and premises required for conducting the training at their own cost.
17. That at periodic intervals to be mutually decided by the Parties the refresher courses on any upgradation, modification to the system shall be provided by the Second Party.
18. That notwithstanding anything contained in this Agreement, the failures or delay in performing the obligations hereunder arising from any cause beyond the reasonable control, including acts of God, acts of civil or military authority, fires, epidemics, wars, terrorist acts, riots, earthquakes, storms, typhoons, floods and such other circumstances beyond the control of the Parties. In the event of any delay, the time for the Second Party's to perform their part shall be extended for a period equal to the time lost by reason of such delay. Further that if the contingency cannot be removed permanently or by extending the period beyond two months, the Agreement, upon notice, served by the First Party, the Second Party shall be relieved from the contractual obligations by terminating the agreement, except to the rights to which they may be entitled to a settlement and final accounting.
19. That in the event of any dispute or difference or controversy or claim arising between the parties in connection with or under this agreement, shall as far as possible, be settled amicably and failing which all such disputes shall be referred to Financial Commissioner (Appeal) Government of Himachal Pradesh and his decision thereon shall be final.
In Witness Whereof the Parties hereunto have set their hand and Sh.______________________, the Inspector General of Registration, Himachal Pradesh acting as Chief Controlling Authority on behalf of First Party and Sh.________________________ for or on behalf of Second Party.| In the presence of: | (First Party) |
| (1) Signature : | |
| Name: | |
| Address: | |
| (2) Signature : | |
| Name: | |
| Address: | |
| Witnesses | (Second Party) |
| (1) Signature : | |
| Name: | |
| Address: | |
| (2) Signature : | |
| Name: | |
| Address: | |
| Place: Shimla | |
| Dated:____________________. |
| Signed, Sealed And Delivered By | ||
| (With name and address of First Party) | ||
| In the presence of: | ||
| (1) Signature : | ||
| Name | : | |
| Address | : | |
| (2) Signature : | ||
| Name | : | |
| Address | : |
| Sr.No | Date | Name of CRA | Total No. of e-stamp certificate issued | Amount of Stamp Duty collected | Previous amount of balance for remittance(Amount as shown at immediate previous entry in column 12) | Total amount for remittance (7+8) | Amount remitted to Government Account | Amount deducted by CRA discount/ commission ofthe remitted amount in column No. 10 | Total Balance amount for remittance (9-10-11) | ||
| By Cash | By DD/PO, etc. | Total(5+6) | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| ACC | ACC Id | ||
| Document Description | Article | Property Description |
| Name & Address of the First Party with PhoneNo__________________. | ||
| Name & Address of the Second Party with PhoneNo__________________. | ||
| Name & Address of the Purchaser/ Authorized Person, ifany, with Phone No__________________. | ||
| Stamp Duty paid by (√ Tick) | 1st Party | 2nd Party |
| Consideration Amount (if any)Rs.______________________Stamp Duty AmountRs.______________________ | Mode of Payment: | |
| CashRTGS | DDECS | Pay-OrderAny authorized mode |
| DD/ Pay-Order, etc. No. | Date: / /20 | |
| Name of the Bank Branch |
| Name of the Purchaser/Authorized Person | ||
| Date of Application | ||
| Consideration Amount (if any)Rs.______________________Stamp Duty AmountRs.______________________ | Mode of Payment: | |
| CashRTGS | DDECS | Pay-OrderAny authorized mode |
| DD/ Pay-Order, etc. No. | Date: / /20 | |
| Name of the Bank Branch |
| Sr. No. | Date | Name & address of the Purchaser /Authorised Person | Amount of Stamp duty paid by way of Cash / DD/ PO/ Any other authorised mode | e-Stamp Certificate No and date | Signature of the Purchaser or AuthorisedPerson |
| 1 | 2 | 3 | 4 | 5 | 6 |