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State of West Bengal - Section

Section 17 in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001

17. Savings.

- Notwithstanding anything contained in these Rules, anything done or any action taken (including any order made, proceeding commenced or obligation or liability incurred) under the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 1994 prior to the commencement of these Rules shall be valid and effective and any proceedings before the commencement of these Rules shall be commenced or continued or enforced by the authorities prescribed by or under the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 1994 so to do, as if the provisions of these Rules have not come into force.Form I[See sub-rule (2) of rule 3](To be submitted along with the instrument)Description of the Property(In the case of land with building in urban areas)
1. Locational details—(a) House or plot or holding No.(b) Name of the land orroad or street(c) Ward No.(d) PIN Code No.(e) PoliceStation.(f) District(g) Dag No.(h) Khatian No.(i)Mouza(j) J L. No. ..............................................................................................................................................................................................................................................................................................................................................................
2. Name of the Municipal Corporation or Municipality orNotified Area or Cantonment Area .....................................
3. Total land—(a) in cottahs(b) in square metres ..........................................................................
4. Area of vacant land—(a) in cottahs(b) in square metres ........................................................................
5. Built-up Area—(a) in cottahs(b) in square metres or in square feet ........................................................................
6. (a) No. of floors in thebuilding(b) Carpet area in each floor(in square metres or in square feet) ..............................................................................
7. Type of construction of the building  
[Please tick ( v) against each itemwhich is applicable](a) Construction-(i) pucca(ii) semi-pucca(iii)kutcha(iv) others (please specify) :]( )( )( )( )( )
(b) Floor-(i) kutcha(ii) cement(iii) mosaic(iv) marble(v)others (please specify) ( )( )( )( )( )
(c) Walls(i) kutcha(ii) cement plaster(iii) lime-washed(iv)plastic painted(v) others (please specify) ( )( )( )( )( )
(d) Roof-(i) thatched(ii) tile-shed(iii) tin-shed(iv)pucca(v) others (please specify) ( )( )( )( )( )
8. Brief description of the nature of sanitary or electricalor other fittings on the building/flat ........................................
9. Year of construction of the building/flat .................................
10. Renovation of the building orflat made. if any—(a) year of renovation(b) details of addition oralteration ...........................................................................
11. Other facilities availablewithin 1 kilometre [Please tick ( V)] (Not to be filled in forCalcutta Municipal Corporation Area)—(a) railway station(b) bus stop(c) market place(d)city centre(e) school(f) college(g) hospital ( )( )( )( )( )( )( )
12. Approximate distance from themain road—(a) width of the nearest pucca or main road (in metres)(b)distance from this pucca or main road (in metres)(c) width ofthe approach road, if different from (a) above (in metres) : .........................: .........................:.........................
13. Purpose for which the buildingor flat is being used[Please tick ( ) the relevantcolumn]—(a) residential(b) commercial(c) industrial(d)other (please specify) ( )( )( )( )
14. Property tax paid with reference to tax records of thelocal authority concerned  
15. Market value set forth in theinstrument—(a) market value per square metre of built-up area(b)market value per cottah or per square metre of vacant land(c)total market value : ......................................:......................................:......................................
16. Remarks, if any : ….................................:….................................:….................................
17. Transferor—(a) name(b) full address : …...................................:…...................................
18. Transferee—(a) name(b) full address : …...............................:…...............................
19. Deed writer—(a) name(b) licence No. : …...............................:…................................
20. Advocate, if any—(a) name(b) address :......................................:......................................:......................................
The above statement is true to the best of my knowledge and belief. I undertake to indemnify the Government for any loss of revenue due to misstatement or suppression of facts hereinabove.PlaceDateSignature of the person executing the instrument for registration.Form II[See sub-rule (2) of rule 3](To be submitted along with the instrument)Description of the Property(In the case of land with building in rural areas)
1. Locational details—(a) Dag No.(b) Khatian No.(c) J. L. No.(d)Mouza(e) Police Station(f) District(g) PIN CodeNo.(h) Holding or House No., if any(i) Name of lane orroad, if any : …........................................:…........................................:…........................................:…........................................:…........................................:…........................................:…........................................:…........................................:…........................................
2 Total land—(a) in cottahs(b) in square metres : …........................................:…........................................
3. Area of vacant land—(a) in cottahs(b) in square metres : …........................................:…........................................
4. Built-up area—(a) in cottahs(b) in square metres or in square feet : …........................................:…........................................
5. Existing nature of the land[Please tick ( )]—(a) high land(b) low lying(c) dry(d) wet(e)others (please specify) (.)(.)(.)(.)(.)
6. (a) Distance from approach road (in metres)(b) Width ofapproach road (in metres) - : .................................................:.................................................
7. Distance from the—(a) nearest railway station(b) bus stop(c) marketplace(d) block office(e) bank(f) school(g)college(h) hospital : .................................................:.................................................:.................................................:.................................................:.................................................:.................................................:.................................................:.................................................
8, Type of construction of thehouse [Please tick ( )]—(a) Construction(i) mud-built(ii) semi-pucca(iii)pucca(iv) others (please specify) ( )( )( )( )( )( )
(b) Floor(i) kutcha(ii) cement(iii) mosaic(iv)marble(v) others (please specify) ( )( )( )( )( )
(c) Walls(i) kutcha(ii) cement plaster(iii)lime-washed(iv) plastic-painted(v) others (pleasespecify) ( )( )( )( )( )
(d) Roof(i) thatched(ii) tile-shed(iii)tin-shed(iv) pucca(v) others (please specify) ( )( )( )( )( )
9. Present condition of the house[Please tick ( )](a) new(b) more than 3 years old(c) more than 5 yearsold(d) more than 10 years old(e) dilapidated(f) withtenant(g) without tenant ( )( )( )( )( )( )( )
10. Actual year of construction of the house : ….............................................
11. (a) Plinth area of the house (in square metres)(b) No.of floors in the house and carpet area in each floor (in squaremetres) : ….............................................:….............................................
12. Market value set forth in theinstrument—(a) market value per square metre of built-up area(b)market value per cottah of vacant land(c) total market value : ….............................................:….............................................:….............................................
13. Remarks, if any : ….............................................
14. Transferor—(a) name(b) full address : ….............................................:….............................................
15. Transferee—(a) name(b) full address : ….............................................:….............................................
16. Deed Writer—(a) name(b) licence No. : ….............................................:….............................................
17. Advocate, if any—(a) name(b) full address : ….............................................:….............................................
The above statement is true to the best of my knowledge and belief. I undertake to indemnify the Government for any loss of revenue due to misstatement or suppression of facts hereinabove.Place...................[Counter Signature of the Deed Writer/ Advocate]Signature of the person executing the instrument for registration.Date......Form III[See sub-rule (2) of rule 3](To be submitted along with the instrument)Description of the Property(In the case of land in urban areas)
1. Locational details—  
(a) Dag No(b) Khatian No.(c) Mouza(d) J. L. No.(e)Holding No.(f) Name of lane or road or street(g) WardNo.(h) PIN Code No.(i) Police Station(j) District : …..............................................:…..............................................:…..............................................:…..............................................:…..............................................:…..............................................:…..............................................:…..............................................:…..............................................:…..............................................
2. Name of the Municipal Corporation or Municipality orNotified Area or Cantonment Area : …..............................................
3. Total area of the land—  
(a) in cottahs(b) in square metres : …..............................................:…..............................................
4. Existing nature of the land [Please tick (-Ni) the relevantbrackets]—  
(a) high land(b) low lying(c) dry(d) wet(e)others (please specify) ( )( )( )( )( )
5. Facilities available within (Not to be filled in forCalcutta Municipal Corporation Area)—  
(a) railway station(b) bus stop(c) market place(d)city centre(e) school(f) college Yes/NoYes/NoYes/NoYes/NoYes/NoYes/No
6. Distance from the main road—  
(a) width of the nearest pucca/main road (in metres)(b)distance from this pucca/main road (in metres)(c) width of theapproach road, if different from (a) above (in metres) : …..............................................:…..............................................:…..............................................
7. Other locational factors that may be relevant to thevaluation of the land—  
(a) whether in unauthorised occupation of others(b) whetherthere is a tenant(c) whether there is a squatter(d)whether being used by local people for long for recreational Yes/NoYes/NoYes/NoYes/No
8. Market value set forth in the instrument—  
(a) market value per cottah(b) market value per squaremetre(c) total market value : …..............................................:…..............................................:…..............................................
9. Remarks, if any, affecting market value : …..............................................:…..............................................:…..............................................:…..............................................:…..............................................
10. Transferor—  
(a) name(b) full address : …..............................................:…..............................................
11. Transferee—  
(a) name(b) full address : …..............................................:…..............................................
12. Deed Writer—  
(a) name(b) licence No. : …..............................................:…..............................................
13. Advocate, if any—  
(a) name(b) address : …..............................................:…..............................................
   
The above statement is true to the best of my knowledge and belief. I undertake to indemnify the Government for any loss of revenue due to misstatement or suppression of facts hereinabove.PlaceDateSignature of the person executing the instrument for registrationForm IV[See sub-rule (2) of rule 3](To be submitted along with the instrument)Description of the Property(In the case of land in rural areas)
1. Locational details—  
(a) Dag No.(b) Khatian No.(c) Mouza(d) J. L.No.(e) Police Station(f) District(g) Pin Code No. : ...........................................:...........................................:...........................................:...........................................:...........................................:...........................................:...........................................
2. Existing nature of land—  
[Please tick (l) the relevant item]  
(a) homestead(b) agricultural(c) high land(d) lowlying(e) dry(f) wet ( )( )( )( )( )( )
3 If agricultural land, please give relevant details—  
(a) whether canal water available for irrigation(b) whetherirrigation from tank is done:(c) whether irrigation watertaken from tubewell/well(d) whether any other irrigationfacility is available(e) number of crops produced during theyear(f) average yield from the land per year (in rupees) : Yes/No: Yes/No: Yes/No: Yes/No: One/Two/Morethan two:
4. Other particulars regarding the land—  
(a) distance from main road (in metres)(b) distance fromnearest market(c) distance from nearest habitat(d)transport facilities(e) any other particulars that may affectthe market value of the land : ...........................................:...........................................:...........................................:...........................................:...........................................
5. Total land proposed to be transferred (in square metres) : ...........................................
6. Total market value set forth in the instrument : ...........................................
7. Market value per cottah as per 6 above : ...........................................
8. Remarks, if any : ...........................................
9. Transferor—  
(a) name(b) full address : ...........................................:...........................................
10. Transferee—  
(a) name(b) full address : ...........................................:......................................................................................:...........................................
11. Deed Writer—  
(a) name(b) licence No. : ...........................................:...........................................
12. Advocate, if any—  
(a) name(b) address : ...........................................:.................................................................................................................................
The above statement is true to the best of my knowledge and belief. I undertake to indemnify the Government for any loss of revenue due to misstatement or suppression of facts hereinabove.....................Counter signature of the Deed Writer/Advocate....................Signature of the person executing the instrument for registrationForm V[See sub-rule (8) of rule 3]Notice calling upon parties by whom stamp duty is payable to make payment of deficit amount of stamp duty under sub-section (2) of section 47A of the Indian Stamp Act, 1899To....................(name of person by whom stamp duty payable, executant or claimant or authorised agent or authorised advocate)........................................
(address)Whereas a document bearing serial number.........executed by..............and others in favour of ............. and others, was presented for registration before the undersigned on.............
And Whereas the market value of the property which is the subject matter of the aforesaid document has been ascertained at Rs...........And Whereas he is required to pay deficit Stamp Duty amounting to Rs.............Now, therefore. he is requested to pay the deficit stamp duty in the Government Treasury at..............or to pay the said sum by bank draft drawn on any agency bank in favour of the undersigned within thirty days from the date of receipt of this notice and to furnish the receipted challan or the bank draft, as the case may be, as proof of such payment within a week from the date of deposit with the Treasury or date of purchase of bank draft, failing which necessary steps will be taken as per provision contained in sub¬section (3) of section 47A of the Indian Stamp Act, 1899.Date................................Registering Officer(Seal and Signature)Form VA[See sub-rule (8) of rule 3]Register of pending cases under sub-section (1) of section 47A of the Indian Stamp Act, 1899
Sl. No. Date of Presentation Pending No. of documents Presentant Executant/s Claimant/s Market value set forth Stamp duty paid Registration fee paid Market value assessed Stamp duty required
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Registration fee required Deficit stamp duty Deficit registration fee Date of payment of deficit stamp duty Date of payment of deficit registration fee Date of admission to registration Deed No. Date of sending to the Collector Case No. and date Remarks
(12) (13) (14) (15) (16) (17) (18) (19) (20) (21)
Form VI[See sub-rule (1) of rule 41]Register of reference cases under sub-section (3) of section 47A of the Indian Stamp Act, 1899
Sl. No. Date or presentation Nature of document Serial No. in fee book Name and address of executant Market value set forth in the doct. Stamp duty paid Market value assessed by R.O. Stamp duty required Amount of deficit stamp duty Case No. and date of reference to the Collector
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Market value determined by the Collector Stamp duty required as per determination Date of payment of deficit stamp duty Challan No. or bank draft No. with date Appeal, if any and date Remarks
(12) (13) (14) (15) (16) (17)
Form VIIA[See sub-rule (3) of rule 4 ]Intimation of payment of deficit stamp duty to the CollectorTo............................................[name and address of the Collector to whom reference has been made under sub-rule (1) of rule 4]Whereas a reference has been made by me under sub-section (3) of section 47A read with sub-rule (1) of rule 4 of the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001 in respect of the instrument mentioned below;And Whereas the person by whom stamp duty is payable under section 29 does not appear to have received any communication from you intimating him of the market value of the property which is the subject-matter of the instrument and the proper stamp duty payable thereon as determined by you;And Whereas the above mentioned person has made the payment of deficit stamp duty as ascertained by me.You are, therefore, requested to treat the reference made under sub-section (3) of section 47A read with sub-rule (1) of rule 4 as withdrawn.Particulars of the instrument for which reference was made:-
1. Serial No. of instrument :
2. Date of presentation :
3. Name of the executant or executants :
4. Name of the claimant or claimants :
5. Nature of the instrument :
6. Reference No. and date :
Date...............Signature..........Registering Officer
(Seal)Form VIIB
See sub-rule (4) of rule 4 jIntimation of payment of deficit stamp duty to the CollectorTo[name and address of the Collector to whom reference has been made under sub-rule (1) of rule 4 of the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 1994]Whereas a reference has been made by me under sub-section (1) of section 47A of the Indian Stamp (West Bengal Amendment) Act, 1990 read with sub-rule (1) of rule 4 of the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 1994 in respect of the instrument mentioned below;And Whereas the person by whom stamp duty is payable under section 29 of the Indian Stamp Act, 1899 does not appear to have received any communication from you intimating him of the market value of the property which is the subject-matter of the instrument and the proper amount of duty payable thereon as determined by you;And Whereas the above mentioned person has made the payment of deficit stamp duty as ascertained by me.You are, therefore, requested to treat the reference made under sub section (1) of section 47A of the Indian Stamp (West Bengal Amendment) Act, 1990 read with sub-rule (1) of rule 4 of the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 1994 as withdrawn.Particulars of the instrument for which reference was made:-
1. Serial No. of instrument :
2. Date of presentation :
3. Name of the executant or executants :
4. Name of the claimant or claimants :
5. Nature of the instrument :
6. Reference No. and date :
Date................Signature...........Registering Officer
(Seal)Form VIII
[See sub-rule (1) of rule 5]Notice calling for objections relating to determination of market value under sub-section (5) of section 47A of the Indian Stamp Act, 1899To(name of the person *Strike out whichever is not applicable.by whom or in whose favour the instrument is executed or the person by whom stamp duty is payable under section 29)
(address)Whereas a reference has been made to me under sub-section (3) of section 47A read with sub-rule (1) of rule 4;
And Whereas it appears that an instrument of *Strike out whichever is not applicable.agreement or memorandum of an agreement relating to sale or lease-cum-sale of immovable property or conveyance or exchange or gift or partition or power of attorney where proper stamp duty is payable on the basis of market value or settlement or transfer of lease by way of assignment is executed *Strike out whichever is not applicable.by you or in your favour;And Whereas I am satisfied on information which has come into my possession that the market value of the property which is the subject-matter of such instrument is not truly set forth in the statement in *Strike out whichever is not applicable.Form I or Form II or Form III or Form IV furnished by you under rule 3(2) and stamp duty payable by you *Strike out whichever is not applicable.is not correctly paid under rule 3(9);And Whereas it appears to me to be necessary to determine the market value under sub-section *Strike out whichever is not applicable.(5) or sub-section (8) of section 47A for the purpose of determination of the correct amount of stamp duty payable by you.You are hereby directed to attend in person or by an authorised advocate or agent at (place).................on (date).............at (time)...............and thereat produce or cause to be produced at the said time and place, any objection which you may wish to prefer and any evidence which you may wish to adduce in support of the correctness of the market value set forth in the statement or payment of the amount of stamp duty by you.In the event of your failure to comply with this notice, I shall determine the market value ex parte to the best of my judgement.Date...........Signature............
(Collector)...................
(Seal)Form IX
[ See sub-rule (5) of rule 5Notice of determination of market value under sub-section (5) or sub-section (8) of section 47A of the Indian Stamp Act, 1899To(name of the person *Strike out whichever is not applicable.by whom or in whose favour the instrument is executed or the person by whom stamp duty is payable under section 29)....................................................................
(address)In continuation of the notice in Form VIII under rule 5(1) served on you on the ............... day of .................. 20....... you are hereby informed that after careful consideration of the *Strike out whichever is not applicable.objections raised by you, *Strike out whichever is not applicable.examining the information. report, records and finding of the Registering Officer, the market value of the property, which is the subject-matter of the instrument of *Strike out whichever is not applicable.agreement or memorandum of an agreement relating to sale or lease-cum-sale of immovable property or conveyance or exchange or gift or partition or power-of-attorney where proper stamp duty is payable on the basis of market value or settlement or transfer of lease by way of assignment and in respect of which the statement in *Strike out whichever is not applicable.Form I or Form II or Form III or Form IV was furnished before the registering officer of .......... (name of the office of registering officer) on ................ (date) has been determined by me at Rs............. (in figures) (Rupees ...........) (in words) and the amount of stamp duty as mentioned below is payable by you in respect of the aforesaid instrument.
You are hereby directed to pay the sum of Rs. ............... (in figures) (Rupees ............. (in words) (as per details below) into the Government treasury at ................... or to pay the said sum by a bank draft drawn on any agency bank in favour of concerned registering officer within thirty days from the date of receipt of this notice and to furnish the challan or the bank draft, as the case may be, as proof of such payment before such registering officer within a week from the date of deposit into the treasury or *date of purchase of the bank draft, failing which you shall be liable to pay an interest at the rate of two per centum for each British Calendar month of default from the first day of such month following the month in which you are required to pay the deficit stamp duty specified in this notice up to the month preceding the month of full payment of such duty.
Stamp Duty payable — Rs......... (A)
Less: Stamp Duty paid — Rs......... (B)
Deficit Stamp Duty (A) — Rs.........  
Date................................Address...............CollectorCopy forwarded to the Registering Officer or District Registrar,...........This has reference to his Memo No. ............ dated ........... for information and necessary action.Date.................................CollectorAddress...............................
(District)Form X
[See sub-rule (1) of rule 7]Form of application for appeal under section 47B of the Indian Stamp Act, 1899ToThe............................(Appellate Authority)The ............... day of ................. 20 .........
(a)Date of order against which the application is submitted..........
(b)Name and designation of the Officer who passed the order............
(c)Instrument in respect of which order is passed..........
(i)date and nature of instrument...............
(ii)number, date and place of registration of the instrument..............
(iii)location of the property which is the subject-matter of the instrument .....................
(d)
(i)Market value of the property as set forth in the instrument ............
(ii)Amount of stamp duty already paid ............
(e)
(i)Market value of the property as determined under section 47A(5)/47A(8).................
(ii)Amount of stamp duty determined ..........
(f)
(i)Amount of stamp duty in dispute.............(appellant), *Strike out whichever is not applicable.son/daughter/wife of .......................(full name) of .........................(full address) sheweth as follows:
I, ...............................(*Strike out whichever is not applicable.son/daughter/wife of ...............).....................*Strike out whichever is not applicable.son/daughter/wife of...............*Strike out whichever is not applicable.son/daughter/wife of....................etc. (names of all the persons) have executed the instrument in respect of which market value of property and stamp duty have been determined.