, , * r». (^-Tr-i-127 r REGISTERED NO. D. (DJS.) 12 3raTcTTW E X T R A O R D I N A R Y HFT I1—^n^ 3—^nr-g^ (i)
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(4) ^^wsx % f=p̂ ft tt?r 5iT?5r H, f̂r fe ^7- aTTT (2) 3TT T̂SITTT (3 ) % STSffa f=TJTT TqT ^ ?J%TT 3TT3C r>?ff 5pft?f ^T ^T^Tf ^ ^ Pi4dHT WSPT ^ ^ f? ̂m ITT, ^ • n - t% ^f, ^1 ^r^T I s(Tfirr mm srrfsr^Rt ^TTT^ Jr S;5T # T % S B" % f̂eftffa' f̂ T-l'rr % FfEqK^ '̂PT uTTH ^ ir fe^r ferr^ qx ^ r m?^ % ^ fRfr 1 [«ET. tf. 11015/1/89^ MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 23rd April, 1991 ins P« val ihe fo» til' va as P£ ( 2 ) 0 r It a!
0 d tl a t (31 G.S.R. 230(E).—In exercise of the powers a?
ed by section 87 of the Punjab Re-oraanisatWi 1966 (31 of 1966), the Central Government k exlends to the Union Territory of Chaudigaft Indian Stamp (Punjab Amendment! Act, 1 (Punjab Act No. 21 of 1982) as in force intgj of Punjab on the date of this notification SD'OJE;
the following restrictions and modifications.*; 1 t, - , \ MODIFICATIONS In section 2, for the words 'State of Punjab', words 'Union territory of Chandigarh', shall te stituted, as given in the Annexure.
ANNEX!
THE INDIAN STAMP (PUNJAB AMENDMD ACT. 1982 (PUNJAB ACT NO. 21 OF 1982] EXI ENDED TO THE UNION TERRITORY CHANDIGARH An Act to amend the Indian Stamp Act, ^ its application to the State of Punjab.
Be it enacted by the legislature of the Stale Punjab in the Thirty third year of the Republic India as follows :—
1. Short title and commencement.—(1) Tfee:
may be called the Indian Stamn (Punjab Am:
men!) Act, 1982.
(2) It shall come into force at once.
2. Insertion of new section 47-A in Central A", of 1S99.—In the Indian Stamp Act, 1899 to?
application to the Union Territory of ChanaffSf after section 47, the following section shall be 1IlV cd, namely :— "Section 47-A :—Instruments under valued * to be dealt with :—
(1) If the Registering Officer appointed % the Registration' Act, 1908 (Central No. 16 of 1908), while registering' I i • *iror 7,1 rr=i-~ : swrsn:«f •11- ^PTO *l> nshlm AFFAIRS •il, 1991 e powers 6 organisatini vernrrjenti Chaudigarj >0 Act, orce in Ration sifuji iilcationSj s of Punjab' i', shall it ANNEH MENDME OF 19S2) RRITORY 3 Act, 1 the Stafe ; Repubis -(1) Tte unjab Atf once.
Central 1 1899 i« f Chaai rail be i . *r,inient relating to the transfer of any i n f ? n has reason to believe that the r1?P,L of the property or consideration, as S c a s e may be, has not becn truly set • th in the instrument, he may, after reifsterin" such instrument, refer the same to 5kt Collector, for determination of the value of the property or the consideration, „„,-..» m!5-,r hf and the proper duty
(2) a s the case may b payable thereon.
On receipt of reference under sub-section(l), the Collector shall, after giving the parties reasonable opportunity cf being heard and after holding an enquiry in such manner as may be prescribed by rules under this Act, determine the value of consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be- payable by the person liable to pay the duty.
(3) The Collector may, suo motif, or on receipt of reference from the Inspector General of Registration or the Registrar of a district, appointed under the Registration Act, 1908 (Central Act No. 16 of 1908), in whose jurisdiction the property or any por tion thereof which is the subject matter of the instrument is situated, shall within 2 years from the date of registration of any instrument not already referred to him under sub-section (1) call for and examine the instrument for the purpose of satisfy ing himself as to the correctness of its value or consideration, as die case may be. and the duty payable thereon and if alter such examination, he has reason to believe that the value of consideration has nor been truly set forth in the instrument. _ he may determine the value or consideration and the duty as aforesaid in accordance with the procedure provided for in sub-section
(2) and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.
(4) Any person aggrieved by an order of the Collector under sub-section (2) of sub section _(3) may, within thirty day from the date of that order, prefer an appeal be fore the District Judge and all such appeals shall be heard and disponed of in such manner as may be prescribed by rules made under this Act.
Explanation.—For the mirposes of this section, value of any property shall be estimated io be the price which in the opinion of the Collector or the appellate authority, as the case may be, such property would have fetched, 'if sold in the open market on the date of execution of the instrument relat ing to the transfer of such property."
[No. U-11015|1|89-UTL] Sd|- S. DuTTA, Jt. Secy.
| '-•7i m vs. lued inted | Central giste.rifl?
Printed by the Manager, Govt, of India FICM, Ring Road, New Delhi-! 10064 and Published by the Controller of Pufe]:'cai;CES, Delhi-110054. 1991