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MADHYA PRADESH ACT No. 30 OF 2017 THE INDIAN STAMP (MADHYA PRADESH AMENDMENT) ACT, 2016 TABLE OF CONTENTS Sections :
1. Short title and commencement.
2. Amendment of Central Act No. II of 1899 in its application to the State of Madhya Pradesh.
3. Amendment of Section 2.
‘4. Amendment of Section 35.
5. Substitution of Section 40.
6. Substitution of Section 41.
7. Amendment of Section 45.
8. Deletion of Section 47—A.
9. Substitution of Section 48-B.
10. Amendment of Section 53.
ll. Substitution of Section73.
12. Substitution of Section 76-A.
13. Amendment of Schedulel-A.
uremia W, W g3 313231 2017 -1152 (7) MADHYA PRADESH ACT No. 30 OF 2017 THE INDIAN STAMP (MADHYA PRADESH AMENDMENT) ACT, 2016 [Received the assent of the President on the lt September, 2017; assent first published in the “Madhya Pradesh Gazette (Extra-ordinary)”, dated the 23rd October, 2017].
An Act further to amend the Indian Stamp Act, 1899 in its application to the State of Madhya Pradesh.
Be it enacted by the Madhya Pradesh Legislature in the sixty-seventh year of the Republic of India as follows :— l. (1) This Act may be called the Indian Stamp (Madhya Pradesh Amendment) Act, 2016.
(2) It shall come into force from the date of its publication in the Madhya Pradesh Gazette.
2. The Indian Stamp Act, 1899 (No. II of 1899) (hereinafter referred to as the principal Act) shall in its application to the State of Madhya Pradesh be amended in the manner hereinafter provided.
3. In Section 2 of the principal Act,—
(i) for clause (11), the following clause shall be substituted, namely:— “(11) “Duly Stamped’ ’ as applied to an instrument means that the instrument bears a stamp of not less than the proper amount chargeable as per the Schedule I and Schedule— l—A to this Act and that such stamp has been affixed or used in accordance with the law for the time being in force in India;"‘,
(ii) after clasue (11), the following clause shall be inserted,namely:— “(ll—A) “e—stamp or electronic stamp” means an electronic record or its impression on paper, created to denote the payment of stamp duty;”;
(iii) after clause (12), the following clause shall be inserted,namely:— “(12—A) “Impound” means to take an instrument into custody of the Public Officer with an endorsement made thereon in this regard;”;
(iv) after clasue (l6-A), the following clauses shall be inserted.namely:— “(l6-B) “Market value" in relation to any property which is the subject matter of an instrument, means the price which such property would fetch or would have fetched if sold in the open market on the date of execution of such instrument determined by the Authority empowered to do so in the manner laid down under this Act or rules made thereunder. or the consideration stated in the instrument.
whichever applicable;
(lo-C) “Market value Guidelines”means the set of market values of immovable property in different villages, planning areas. municipalities. corporations and other areas in the State notified by the designated Authority under rules made under this Act for the purpose of determining chargeability of an instrument related to the property, with stamp duty";
Short title and commencement.
Amendment of Central Act No. II of 1899 in its application to the State of Madhya Pradesh.
Amendment of Section 2.
1152 (8) _ _ Erma—E91 Tran—:1, Wis 31313? 2017
(v) for clause (24), the following clause shall be substituted, namely:— “(24-) Settlement means any non-testamentary disposition, in writing, of movable or immovable property made—
(a) in consideration of marriage,
(b) for the purpose of distributing property of the settler amongst his family, or
(c) for any religious or charitable purpose, and includes an agreement in writing to make such a disposition and, where any such disposition has not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such a;_disposition; ,
(vi) for clause (26), the following clause shall be substituted,namely:— “(26) “Stamp” means any mark, seal or endorsement by any agency or person duly authorized by the State Government, and includes an adhesive or impressed stamp, or e—stamp, for the purpose of duty chargeable under this Act,”.
Amendment of 4. In Section 35 of the principal Act, in the proviso,— Section 35.
(i) for clause (a), the following clause shall be substituted, namely:— “(a) any such instrument shall be admitted in evidence, registered or authenticated on payment of the duty with which the same is chargeable, or. in the case of an instrument insufficiently stamped, of the amount required to make upsuch duty together with a penalty of two percent of the deficient portion of stamp duty for every month or part thereof, from the date of execution of the instrument, but in no case the amount of penalty so calculated shall exceed the principal amount of deficit stamp duty to be recovered;”;
(ii) for clause (d), the following clause shall be substituted, namely:— “(d) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a Criminal Court, other than a proceeding under Chapter IX or part D of chapter X of the Code of Criminal Procedure, 1973 (No. 2 of 1974);”;
(iii) clause (f) shall be deleted.
SubStitmiOn 0f 5. For Section 40 of the principal Act, the following Section shall be substituted, namely:— Section 40.
COHEN“ ' S “40. (1) When the Collector impounds any instrument under section 33, or receives any power to stamp i n s tr u m e n t s impounded.
instrument sent to him under sub-section (2) of Section 38, not being a receipt or a bill of exchange or promissory note, he shall adopt the following procedure-—
(a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable. as the case may be;
(b) if, after holding an enquiry, he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount requtred to make up the same, together with a penalty oftwo percent Elm W, W 23 may? 2017 115219 of the deficient portion of stamp duty for every month or part thereof from the date of execution of the instrument and shall certify by endorsement thereon that it is duly stamped. The amount shall be payable by the person liable to pay the duty:
Provided that in no case the amount of penalty so calculated shall exceed the principal amount of deficit stamp duty to be recovered:
Provided further that, when such instrument has been impounded only becasue it has been written in contravention of Section 13 or Section 14, the Collector may, if he thinks fit, remit the whole penalty prescribed by this Section;
(c) for the purpose of enquiry under this chapter, the Collector shall have the power to summon and enforce the attendance of witnesses, including the parties to the instrument or any of them and to compel the production of documents by the same means and so far as may be in the same manner as is provided in the case of Civil Court under the Code of Civil Procedure, 1908 (5 of 1908);
(d) any person aggrieved by an order of the Collector under sub—section (1) may, in the prescribed manner, appeal against such order to the officer notified by the State Government in this regard:
Provided that no appeal shall be admitted unless such person has deposited at least 25 percent of the amount of deficit stamp duty as ordered by the Collector. Such amount shall be adjustable against the amount payable as per final order of the appellate authority, or refundable together with an interest of one percent for every month or part thereof from the date of deposit;
(e) any person aggrieved by an order passed in appeal under clause (d) may appeal against such order to the Chief Controlling Revenue Authority in the prescribed manner;
(t) every first and second appeal shall be filed within thirty days from the date of communication of the order against which the appeal is filed, along with a certified copy of the order to which the objection is made and shall be presented and verified in such manner as may be prescribed:
Provided that in computing the period aforesaid, the time requisite for obtaining a copy of the order appealed against shall be excluded;
(g) the appellate authority, in deciding the appeal, shall follow such procedure as may be prescried:
Provided that no order shall be passed without affording opportunity of being heard to the applellant.
(h) subject to orders passed in first or second appeal, as the case may be, the order passed by the Collector under sub-section (1) shall be final and shall not be called into question in any Civil Court or before any other authority whatsoever.
(2) Every certificate under clause (a) and (b) of sub-section (1) shall. for the purposes of this Act, be conclusive evidence of the matters stated therein.
(3) Where an instrument has been sent to the Collector under sub—section (2) of Section 38, the Collector shall, when he has dealt with it as prtClCd by this Section. return it to the impounding officer", 1152 (101 Substitution of Section 41.
I n s t r u m e n t s unduly stamped by accident.
Amendment of Section 45.
Deletion of Section 47-A.
Substitution of Section 48-B.
Where the deficiency of stamp duty is noticed from a copy of any instrument.
Amendment of Section 53.
Substitution of Section 73.
Books etc., to be open to inspection.
mafia am, am 23 3389541 2017
6. For Section 41 of the Principal Act, the following Section shall be substituted, namely:
“41. If any instrument chargeable with duty and not duly stamped, not being a receipt or a bill of exchange or promissory note, 'is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, together with an interest of two percent of the deficient portion of stamp duty for every month or part thereof, from the date of execution of the instrument, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, receive such amount and proceed as next hereinafter prescribed:
Provided that in no case the amount of interest so calculated shall exceed the principal; amount of deficit stamp duty to be recovered".
7. In Section 45 of the principal Act,—
(i) sub—section (1), shall be deleted;
(ii) for sub—section (2), the following sub—section shall be substituted, namely;— “(2) Where, in the opinion of the Cheif Controlling Revenue Authority, stamp duty in excess of that which is legally chargeable has been charged and paid, such Authority may, upon application in writing made within six months of the payment, refund the excess, following procedure as prescribed”.
8. Section 47—A of the principal Act shall be deleted.
9. For Section 48—B of the principal Act, the following Section shall be substituted, namely:¥ “48-B. Where the deficiency of stamp duty is noticed from a copy of any instrument, the Collector may, by order, require the production of the original instrument from a person in possession or in custody of the original instrument for the purpose of satisfying himself as to the adequacy of amount of duty paid thereon. If the original instrument is not produced before him within the period specified in the order it shall be presumed that the original document is not duly stamped and the Collector may proceed in the manner provided in Section 40 for the recovery of deficit stamp duty and penalty:
Provided that the certificate of the Collrctor that the document is duly stamped, shall be endorsed on the original document:
Provided further that no action under this Section shall be taken after a period of five years from the date of execution of such instrument”.
10. In Section 53 of the principal Act, for clause (c), the following clause shall be substituted, namely:— “(c) at his discretion, the Same value in money, deducting two naye paise for each rupee or fraction of a rupee".
ll For Section 73 of the principal Act, the following Section shall be substituted, namely:— "73. Every Public Officer or any authority or body incorporated by or under any law for the time being inforce having in his custody any registers. books. records, papers.
Ww,fi=li$23 313179112017 _1152 (11) documents, proceedings or electronic records, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud of omission in relation to any duty, shall, at all reasonable times, permit any officer, not below the rank of sub-registrar as defined in the Registration Act, 1908 (No.' 16 of 1908), authorised in writing by the Collector, to inspect for such purpose the registers, books, records, papers, documents, proceedings and electronic records and to take such copies, notes and extracts as he may deem necessary, without fee or charge.
If necessary. such authorised officer shall direct the public officer or the person to impound the document under Section 33. failing which he shall proceed himself to impound the same.
Explanation—For the purpose of this Section Collector means the Collector of the district”.
12. For Section 76-A of the principal Act, the following Section shall be substituted, namely:— Substitution of Section 76-A.
“76-A. The State Government may, by Notification in the official Gazette. delegate— Delegation of certain powers.
(a) all or any of the powers conferred on it to the Chief Controlling Revenue Authority, and
(b) all or any of the powers conferred on the Chief Controlling Revenue Authority under the Act to such subordinate officers of the State Government as may be specified in the notification”.
13. In Sehedule l-A to the principal Act, in Explanation to article 36 (Gift), Explanation-1 Amendment of to article 48 (Partition), Explanation—l to article 50 (Power of Attorney), Explanation to article 54 sebum" 1"" (Release) and Explanation-II to article 57 (Settlement), for the word “sister”, the words “sister, daughter—in-law” shall be substituted.
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