Labels or Stamps may the affixed and impressed or perforated by the proper officer, in the case of all instruments chargeable with stamp duty under the Act.
11. Mode of affixing and impressing labels-
(1) The proper officer shall, upon any such instrument specified in rule 10 being brought to him before it is executed and upon application being made to him, affix thereto a label or labels of such value as the applicant may desire and has paid for and impress or perforate such label or labels by means of stamping machine (including Franking Machine) or perforating machine and also stamp or write on the face of the label or labels the date of impressing or perforating the same. In the case of instrument written on parchment, the label shall be further secured by means of metallic eyelets.
(2) On affixing any label or labels under this rule, the proper officer or any officer subordinate to him duly authorized by him shall, where the duty amounts to rupees five or upward, write on the face of the label or labels his initials, and where the duty is not less than Rs.
20, shall also affix his usual signature to the instrument immediately under the label or labels.
(3) The procedure for impressing or perforating the stamp labels affixed or impressed in accordance with Rule 10 of the Madhya Pradesh Stamp Rules, 1942 on the instruments which are executed by or in favor of any Nationalized Bank or Rural Bank and presented, to any proper officer specified in this Department's Notification No. 411-333 VI-77 dated the 7 th June, 1977 will be as follows :–
(a) Special adhesive stamp labels required for affixing on instruments would be purchased by the Banks from the treasury or sub-treasury.
(b) Special adhesive stamp labels would be affixed by the Banks to the concerned document.
It will be the duty of Banks to ensure that these are affixed to only such documents in respect of which this procedure is permitted.
(c) The cancellation shall be done in all cases irrespective of the value of stamps as follows :–
(i) A rubber stamp "Cancelled" shall be affixed twice on the stamp itself in such a way that at least half of the word "Cancelled" falls outside the boundaries of the stamp labels one on either side as shown below: – Signature Signature ................... ....................
Date Date
(ii) Below that portion of the word (at both places) which falls outside the stamp labels, the authority concerned shall affix his signature and date. In giving the date care should be taken not only to mention the date and the month but also the year,
(iii) The date on which the stamp is cancelled in the above manner by the proper officer will not be deemed to, be date of execution of the instrument. The date of the execution of the instruments will be indicated in the instrument itself by the parties concerned.
(4) Procedure for use of Franking Machines :–
(i) The franking Machines may be used for franking impression of stamps on all kinds of instruments on which stamp duty is payable under the provisions of the Act.
Special Adhesive Stamp Cancelled Cancelled
(ii) At the offices of the Collector of Stamps of all districts and offices of the Sub-registrars, the Franking Machine shall be used exclusively for impressing stamps bearing words as special adhesive stamp and the proper officer appointed under rule 9 of these rules shall endorse his usual signature immediately under franked impressions of special adhesive stamp in the same manner as provided in case of affixing and impressing of labels under sub-rule (2).
(iii) The Franking Machines shall be purchased and supplied by the inspector General of Registration to the offices of collector of stamps of the districts and offices of the sub-registrars.
(iv) The Machine Should be operated under strict control and supervision of the proper officer by an employee of the office of the collector of stamps and in the offices of Sub-Registrar by the Sub-Registrar as the case may be. The machine shall be installed at a place in front of the proper officer or the sub-registrar only, as the case may be.
(v) Before using the machine for the first time it shall be authorisedly loaded and sealed by the Collector of stamps.
(vi) The collector of stamp or the sub-registrar shall maintain a registrar in Form FM-1 about periodical loading in case of each machine separately and shall send returns in Form FM-2 weekly to the Deputy Inspector General of registration of his Jurisdiction who shall send the consolidated return of his Jurisdiction to the Inspector General of Registration every week. Each entry in form FM-1 shall be authenticated by the collector of stamps jointly with proper officer or the Sub-Registrar as the case may be.
(vii) The Collector of stamps of the District concerned shall take permission in writing from Inspector General of registration in advance regarding periodical loading of the machine. The machine shall be loaded/reloaded by the Collector of stamp only after receiving sanction from the Inspector General of registration for such reloading. The entries in form FM-1 in respect of each re-loading shall be authenticated by the collector of stamps jointly with the proper officer or the Sub-Registrar as the case may be. The specific order to the Inspector General of registration for sanctioning reloading shall be mentioned against each entry in respect or such re-loading.
The sanction for reloading should be sought by the Collector of Stamps in such a manner that the machine shall not remain idle for want of reloading for more than a week's period.
(viii) (a) The meter seal (of lead) shall be of Collector of Stamps and the proper officer or the sub-Registrar as the case may be shall affix his wax seal also.
(b) The access code to the numeric lock of the franking machine shall be exclusively with the Collector of Stamps or the Sub-Registrar as the case may be who shall be responsible for non-disclosure thereof to any body else and who shall maintain an independent register with him in respect of each loading or reloading about increasing of the amount.
(ix) The proper officer or the Sub-Registrar as the case may be shall ensure that the seals are not tempered with in any way by any of the officials or the machine is not handled in any manner by an unauthorized person.
(x) The plier for the seal shall be supplied to the officers of the Collector of Stamps simultaneously with the supply of machine, with the intention to ensure the machine is brought into use without delay. Such pliers will remain with the concerned officer and such officer shall be personally responsible for the misuse of the same.
(xi) The Collector of Stamps and the Sub-Registrar shall be responsible for the custody of the machine installed in Collector of Stamp's and Sub-Registrar office respectively.
(xii) A register in Form FM-3 shall be maintained by the concerning officer in which the meter reading of both the meters separately at the commencement of the day and at the close of the day will be noted. The difference between the two reading will be the total amount collected in lieu of the impressions franked. One register shall be maintained for one machine.
(xiii) For daily use of the machine the franking of the meter should be checked at 00 value and the opening reading invariably recorded in the register and also the date should be set before commencing operation of machine in any spell of duty. In the same way the meter reading at the end of the duty hour should also be recorded in the register and authenticated by Collector of Stamps or by the Sub-Registrar as the case may be.
(xiv) The official when using the machine should maintain the accounting register issued to him. In case if different clerks deal with the same machine, each clerk should record in the register the meter reading at the commencement/close of his spell of duty and the amount shown in the meters during the spell should also be attested by the Collector of Stamps or the Sub- Registrar as the case may be.
(xv) The clerk who relinquishes duty should immediately handover the amount realized by him to the proper officer or the Sub-Registrar, as the case may be under acquaintance for credit as receipt.
(xvi) The repair of the machine shall be carried out by the manufacturer or his authorized dealer. A register in form FM-4 shall be maintained for this purpose. The meter reading at the time the machine gets out of order should be recorded in the register maintained. Re-loading of the meter after repairs will be as per provision contained in clause (vii).
(xvii) The mechanic of the manufacturer or his authorized dealer should also make entries in his job card, in which he shall note the particulars of the machine repaired, nature of the repair carried out and the meter reading before and after repairs separately. These entries should be got attested by Collector of Stamps. At the same time mechanic will also complete the entries in the Form FM-4 of the machine being maintained at the Collector of Stamps Office.
(xviii) Inspecting officers shall in the course of their inspection tours, ensure that these rules are complied with and the supervising staff is vigilant in following them. They should record the result of inspection to their inspection notes.
12. Certain instrument be stamped with impressed labels —
(1) Instruments executed out of the state and requiring to be stamped after their receipt in this State (Other than instruments which, under Section 11 or Rule 13, may be stamped with adhesive stamps) shall be stamped with impressed labels.
(2) Where any such instrument as aforesaid is taken to the Collector under Section 18, subsection (2), the Collector shall send the instrument to the proper officer, remitting the amount of duty paid in respect thereof, and the proper officer shall stamp the instrument in the manner prescribed by Rule ii, and return it to the Collector for delivery to the person by whom is was produced.
CHAPTER III: OF ADHESIVE STAMPS