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4.9 TqT {qg{, ffio zo qrl zott t gs lawq sfi orftq"-rT Fqrfi \E to-rc/zorc/qw(q)/fiq(zs). ft-fl6 2o-03-2on qr er-f$ GrJilE rruqcrler d"qrB6T{ t wq gnr rorPro fu-qi qror B r Edrrrc d n--qq6 d qq t oel orreruqx, q. fr. ffi. ffiq qtuq e"*srratrsc*, frqi* zr crd zorz 184 (3) Naya Raipur, the 20th March 2017 NOTIFICATION No. F 10-36 I2O161CT(R)/V ( 25 ) - In exercise of the powers conferred by clause(a) of sub-section
(l) of section-9 of the Indian Stamp Act, 1899 (No. II of 1899), the State Government hereby remits stamp duty chargeable on instruments of Sale or Lease of land allotted for the establishment of IT Units as defined at serial no 5 of "Eiectronics, IT and ITeS Investment Policy of Chhattisgarh 2014-19" .
Further one time exemption of stamp duty is also granted on instruments of transfer of such unit to another IT Unit by way of sale or lease during the policy period till 3l October 2019.
Explanation - for the purpose of this notification :
l. Definition for the purpose of this notification shall be the same as defined at serial no. 5 of "Electronics, IT and ITeS Investment Policy of Chhattisgarh 2014-19" .
2. This notification shall be effective, during the effective period of "Electronics, IT and ITeS Investment Policy of Chhattisgarh 2014-19", flom 01-11-2014 to 3l-10-2019.
3. A certificate as enclosed in form-1, for grant of exemption in stamp duty issued by the Chief Executive Officer of Chhattisgarh Infotech Promotion Society (CHiPS) or an officer authorised by notification shall be accepted. Such certificate will be enclosed in original with the office copy of the document presented for registration and shall form a part ofthe record.
4. Exemption in stamp duty so granted shall become ineffective immediately for breach of the condition mentioned in "Electronics, IT and ITeS Investment Policy of Chhattisgarh 2014-19" and the stamp duty so exempted shall be recovered by the Collector with the assitance of the Department of Electronics and lnformation Technology, as arrears of land revenue, alongwith an interest, at the rate of 12.5%o per annum from the date of such exemption.
5. Such instruments, wherein stamp duty has been paid prior to the date of publication of this notification in the Gazette, shall not be eligible for exemption flom stamp duty.
By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.
184 (4) g-*$rdnwqd, fr{is 2t crdzorz Form Chhattisgarh lnfotech promotion Society (CHipS) No.
(2) It is also certified that as mentioned at item Investment Policy of Chhattisgarh 2}l4_lg" the unit Tax (Registration) Department Notification No.
no .......... ofserial no 5 of "Electronics, IT and ITeS is eligible for exemption in stamp duty as per Commercial Date :
Certificate for the exemption of Stamp Duty [As per provisions Commercial Tax (Registration) Department Notification No. ... ... dated ... ... . ..
1
(l) This is to cerlify- that the unit M/s ........ is an......industry as defined at serial no 5 of "Electronics, IT and ITeS Investment policy of chhauisgarh 2014-19',. Inwhose favor the Udyog Aadhar Memorandum (uAM) has been issued vide memo no.dated "' / I'E'M. (Manufacturing memorandum acknowledgment ) part B I letterof intent/ Licensenumber dated ......... ....... has been issued by the Government of India, Ministry ofCommerce and Industry ( Industry Support Secretariat). MoUs dated has been executed with thechhattisgarh Infotech promotion sotiety'i nepu*,r"n, of Commerce and Industries.
It is certified that the existing unit M/s.
stamp duty vide certificate no. ....
ITeS Investment Policy of Chhattisgarh 2014_lg" ITeS unit M/s. ....
way of sale or lease for the first and last time is entitled ...... dated OR dated which ........ has been exempted from as per the provisions of ..Electronics, IT and transferred in favour of Electronics. IT and i";;;;ilii;;; ;;;il ;,,y;; p;;;;;;;;;;i ill is being (Registration) Depar-tment Notification No,
(3) lt is also certified that the unit shall be granted exemption in stamp dufy in instrument of sale or leasefor the following land :- The certificate for exemption in stamp duty is issued under the following terms and conditions :- 4'1 The land which has been exempted from stamp duty shall be utilised for the pur?ose for which the exemption certificate is issued.
4'2 All the terms and conditions as provided in "Electronics, IT and ITeS Investment policy of Chhattisgarh 20r4-r9" shall be compursorily compired with by the IT unit.
4'3 only those new units that have commenced the commercial production/ operation after lst November' 2014 shall be entitled for exemption under incentives granted as per the "Electronics, IT and IT.S Investment policy of Chhattisgarh 201 4- I 9".
4.4 The Industry /Unit shall follow the rules of covernment/ I_ocal bodies.
(l) Patwari Halkal Ward No.
etc.
Klasra number /Plot No. / Sheet No.
effieqa{qrd, frtiqi 2 I qrd zor z 184 (s)
4.6
4.7
4.5 The Industry/Unit shall commence production/operation within a period of 2 years from the date of possession of land or else the exemption in stamp duty shall become ineffective and be liable to payment as per Para 4.7 of the certificate.
The certificate for exemption in stamp duty shall be liable to be cancelled in case the facts/information in the application are found false.
In case of non-compliance of the above terms and conditions an amount equal to the exemption in stamp dury alongwith simple interest @12.50% per annum ffom the date of exemption in stamp duty shall be payable by the unit/investor and on non-payment of the same the amount shall be recoverable as arrears of land-revenue.
This certificate shall be valid for a period ofone year from the date ofissue.
In case of misuse of the stamp duty exemption certificateinon-compliance of the above terms and conditions the exemption certificate shall be cancelled with immediate effect.
Signature (seal and sign ofcompetent authority)
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