(1) The Stamp Vendor shall endorse on the back of each impressed sheet (other than a hundi) sold by him, its serial number, the date of sale, the value of stamps in words, name, father's name, address of actual purchaser, and if purchased on behalf of a third person, the name and address of that person, and the name and address of the transacting parties, and the purpose for which the stamp is being purchased, along with consideration or value of the transaction, if any. At the same time he shall make corresponding entries in a register to be kept by him in Form - C.
(2). Sale of e-stamps - (a) Any person wishing to purchase e-stamps for documents which are not compulsorily registrable and which the applicant does not wish to get registered, shall apply for e-stamps in the format provided in the ESS. The Service Provider shall enter into the Form the requisite information and details as given in the application form for purchasing estamp. Such entered details shall be verified by the applicant with his signature on the printout of the form. After verification, the Service Provider shall affix his electronic signature, download the e-stamp, take a printout and issue the e-stamp. The e-stamps shall be printed on paper and size shall be prescribed by the Inspector General of Registration. The ink to be used for the estamp printer must be non-washable permanent black or as prescribed by the Inspector General of Registration in this regard, from time to time. For documents that are compulsorily registrable, the Service Provider or user shall obtain the "e-stamp code" from the ESS after paying the duty as per the mode specified.
(b) For documents that are presented for registration through the ERS, certification of stamp duty having been paid shall be done by the Registering Officer by generating the e-stamp certificate. The Registering Officer shall verify that duty has been paid into the ESS, the "estamp code" obtained by the applicant from the ESS and "locking" the code.
(3). Manner of e-stamping- The Service Provider shall be authorised to issue e-stamps only through the ESS for documents that are not compulsorily registrable and nor brought for registration, for the access to which he shall be issued an unique login ID and password by the Department. e-stamping shall be done in the following manner : -
(a) e-stamps shall be generated only by licensed Service Providers or Authorised Officers from the ESS.
(b) Each e-stamp shall bear-
(i) a serial number / Unique Identification Number, to ensure that it can not be re-used;
(ii) the date and time of issuance and amount of stamp duty in words and figures;
(iii) the name and address of the purchaser and of the parties to the document;
(iv) a brief description of the property and part of the document for which the e-stamp is being purchased;
(v) the user ID and Code of the Service Provider / Authorised Officer issuing the e-stamp;
(vi) Digital Signature / Signature and Seal of the e-stamp issuing Service Provider/ Authorised Officer;
(vii) security features such as Optical Water Mark, Micro Print and Security barcode of the ESS;
(viii) any security feature or other details as specified by the Inspector General of Registration.
(4). Identification of the particulars – The licensee shall work at such place as indicated in the licence and shall sell stamp and without delay deliver them, after identification of the person who has come to purchase the stamps from a copy of his Voter Identity Card, Permanent Account Number card, Driving Licence, Bank Pass Book, Passport or any other document which the Inspector General of Registration may specify in this regard.
39. Register/ information to be maintained by Stamp Vendor/ Service Provider -
(1) Every stamp vendor shall keep a register of impressed sheets sold to the public in Form - C.
(2) The Service Provider shall keep a daily account of e-stamp issued/sold, in the ESS. The printout of the details shall be provided to the Licensing Authority or any Inspecting Officer of the department as and when required. The Service Provider shall be responsible for furnishing the following information and reports pertaining to any specified day or period to the Inspector General of Registration or/ and to any other officers specified in this behalf :-
(a) Total Collection Reports;
(b) Additional Stamp duty Reports;
(c) Disabled (locked) e-stamp Reports;
(d) Cancelled e-stamp Reports;
(e) Daily/ Weekly/ Fortnightly / Monthly reports or desired details of the collection and remittances;
(f) Any other information or report as may be required by the Inspector General of Registration.
40. Signature and seal - The Stamp Vendor/ Service Provider shall endorse the stamp with his signature and duly filled with seal. The pattern of the seal shall be as under-
1. Name __________________________________
2. Licence No. _____________________________
3. Place of practice ________________________
4. S. No. in the Register with date _____________ However, in cases where the e-stamp is issued with the digital signature of the Service Provider, the above signature and seal shall not be required.