Section 6 in The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968
6. Insertion of new section 6-A.
- After section 6 of the principal Act, the following section shall be inserted, namely:-"6A. Payment of higher duty in respect of certain instruments. - (1) Notwithstanding anything contained in section 4 or section 6 or in any other law for the time being in force, unless it is proved that the duty chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, has been paid-(a)on the principal or original instrument, as the case may be, or(b)in accordance with the provisions of this section,the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in the Union territory, have been chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 18-A.(2)Notwithstanding anything contained in section 35 or in any other law for the time being in force, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon:Provided that a court before which any such instrument, counterpart, duplicate or copy is produced shall permit the duty chargeable under this section to be paid thereon, and shall then receive it in evidence."["9A. Power of State Government to consolidate duties in respect of receipts. - The State Government may, by order published in the Official Gazette, provide for the consolidation of duties in respect of any receipts or class of receipts given by any person (including any Government), subject to such conditions as may be specified in the order."] [Inserted new section 9A by (Goa Amendment Act 10 of 2005) [24-6-2005].][Amendment of section 10. - In section 10 of the principal Act , after sub-section (2) , the following shall be inserted , namely.-["(2A) The Chief Controlling Revenue Authority, may subject to such conditions as he may deem fit to impose, authorise use of franking machine or any other machine specified under sub-clause (d) of clause (13) of section 2, for making impressions on instruments chargeable with duties to indicate payment of duties payable on such instruments.(2B)(a)Where the Chief Controlling Revenue Authority is satisfied that having regard to the extent of instruments executed and the duty chargeable thereon, it is necessary in public interest to authorise any person, body or organization to such use of franking machine or any other machine, he may, by order in writing, authorise such person, body or organisation.(b)Every such authorisation shall be subject to such conditions, if any, as the Chief Controlling Revenue Authority may, by any general or special order, specify in this behalf.(2C)The procedure to regulate the use of franking machine or any other machine as so authorised shall be such as the Chief Controlling Revenue Authority may, by order, determine.(3)Notwithstanding anything contained in sub-section (1), where the Government, in relation to any area in the State, is satisfied that on account of temporary shortage of stamps in any area in the State, duty chargeable cannot be paid and payment of duty cannot be indicated on instruments by means of stamps, the Government, may, by notification in the Official Gazette, direct that, in such area and for such period as may be specified in such notification, the duty may be paid in cash or by demand draft or by pay order in any Government treasury or Government sub-treasury or any other place as the Government may, by notification in the Official Gazette, appoint in this behalf and the receipt or challan therefor shall be given by the Officer in charge thereof. Such receipt or challan shall be presented to the Chief Controlling Revenue Authority who shall, after due verification that the duty has been paid in cash or by demand draft or by pay order, make an endorsement to that effect on the instrument to the following effect, after cancelling such receipt or challan so that it cannot be used again, namely:-"Stamp duty of Rs. ............................................. paid in cash or by demand draft or by pay order vide Receipt/Challan No. .................................. dated the .............................................Signature of the ChiefControlling Revenue AuthorityProvided that the period to be specified in the notification shall not exceed a period of three months.Explanation: - For the purposes of this sub-section, the expressions "demand draft" and "pay order" mean the demand draft or pay order issued by the State Bank of India constituted under the State Bank of India Act, 1955, or, a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, or, under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980, or, any other bank being a Scheduled Bank as defined in clause (e) of section 2 of the Reserve Bank of India Act, 1934.(4)An impression made under sub-section (2A), (2B) and (2C), or, as the case may be, an endorsement made under sub-section (3), or any instrument, shall have the same effect as if duty of an amount equal to the amount indicated in the impression or, as the case may be, stated in the endorsement has been paid in respect of, and such payment has been indicated on such instrument by means of stamps, under sub-section (1).".] [Inserted in section 10 of the principal Act, after sub-section (2) by (Goa Amendment Act 9 of 1998) [4-2-1998].]
