(1) Every exofficio vendor selling stamps to any person who is not a licensed vendor shall, with his own hand, write on the face of every stamp paper which he sells, just below the stamp impression, a serial number as determined by the orders of the Chief Controlling Revenue Authority or Government, the date of sale, the name and residence of the purchaser, and if the stamp is purchased for the use of any person other than the person who tenders the money for it, the name and residence of such other person also and value of the stamp in full, in words and his own ordinary signature. The ex-officio vendor will obtain from the purchaser, for this purpose, a written statement containing the above particulars duly signed by the purchaser. At the same time, he shall make corresponding entries in a register to be kept by him in such form as the Chief Controlling Revenue Authority or Government may fix. Any such vendor, who shall knowingly make a false endorsement on the stamp sold, or a false entry in his register, renders himself liable to prosecution under the Indian Penal Code.
NOTE :-There is no objection to the use of a stamp by a person who has purchased it through another, though the name of the person who paid the money to the vendor alone appears on the stamp.
(2) Every ex-officio vendor shall, without delay, deliver any stamp which he has in his possession for sale on demand by any person tendering the value in any currency which would be accepted on behalf of the Government.
(3) No ex-officio vendor shall sell any stamps, the use of which has been ordered by competent authority to be discontinued.
(4) Every ex-officio vendor shall keep and render such accounts as may be prescribed by the Chief Controlling Revenue Authority or Government and shall allow the Superintendent of Stamps or any Officer duly authorised by him or by the Chief Controlling Revenue Authority or by the Government at any time to inspect such accounts and the register which he is required to keep under sub-rule (1) and to examine the stock of stamps in his possession.
(5) Every ex-officio vendor shall, at any time, on the demand of the Superintendent of Stamps or Chief Controlling Revenue Authority or Government deliver up all stamps remaining in his possession.
(6) When application for an impressed sheet of a particular value is made to a Treasury Officer or Sub-Treasury Officer, he shall, if possible, issue a single sheet of that particular value. If a single sheet is not available, he shall issue the fewest possible sheets that will amount to the required value.
(7) When, however, the value of the stamp, paper applied for is higher than the highest value of stamp which the vendor is authorised to sell, such vendor not attempt to supply such stamp by the sale of a number of stamped sheets he is authorised to sell.
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(8) No ex-officio vendor shall purchase stamps at a discount nor any ex-officio vendor be allowed a discount on his sales. Special remuneration is to be given to official vendors in very exceptional cases only.
(9) (a) The Chief Controlling Revenue Authority is empowered at his discretion to create posts of licensed vendors for the sale of stamps.
(b) While creating posts of licensed vendors he shall fix the places where the licensed vendors are to sell stamps. Such places shall be clearly specified and be of strictly limited extend such as a building or a compound and shall not be such as to interfere with any of the existing licensed vendors.
(c) The number of non-official licensed vendors in each region shall ordinarily be at least one for every 20,000 of the population but while creating new posts, regard shall be had to the public convenience, the commission earned by existing licensed vendors in the locality and other relevant factors.
(10) (a) The Deputy Collectors are empowered to make appointments of licensed vendors in existing posts which are permanently or temporarily vacant and in newly created post. They are also empowered to grant leave to licensed vendors and to fill up temporary vacancies caused by the grant of such leave. No licensed vendors shall be granted exceeding three months at a time. If a licensed vendor is continuously absent for over one year, his licence shall be liable to be cancelled. The Deputy Collectors are empowered to issue licences for the sale of stamps to persons appointed by them as licensed vendors. They may alter the place of sale for a vendor i.e. transfer him by cancelling his existing licence for sufficient reasons and licence him afresh for another place of sale after giving him an opportunity to make his representations.
(b) Whenever the post of licensed vendor falls vacant the Deputy Collector shall notify the fact of such vacancy by affixing a copy of notification in the notice boards of their offices, the Revenue Offices and the Municipal Office concerned inviting applications for filling up the post, within, a reasonable time fixed by them, the applications received shall be considered and the candidates interviewed and the best suitable person selected for appointment following the rules of preference specified in clause (c).
(c) While selecting persons for appointment as licensed vendors the factors to be taken into consideration shall include residence in the locality, previous experience, good health, adequate education and solvency.
(11) Every licence granted to the vendor shall be in the form appended to this rule and shall specify the name of the licensee the description of stamps that can be sold under the licence, the place of sale, and such other matters as may be necessary. It shall be signed by the concerned appointing authority. Every licence granted is revocable at any time by the authority, who granted it for breach of conditions or disobedience of rules or any other valid reason. No such order shall be passed by that authority without giving an opportunity to the persons affected to make his representation within a reasonable time.
(12) (a) Appointment of licensed vendors made by the Deputy Collector shall not ordinarily be interfered with by the Chief Controlling Revenue Authority unless the persons selected are clearly unsuitable or unless some one with an obviously superior claim has been overlooked. Any person aggrieved by an order of appointment or punishment of a licensed vendor may within 30 days from the date of the order appeal against that order to the Chief Controlling Revenue Authority. Against an appellate order 11 passed by the Chief Controlling Revenue Authority, the Government may entertain a revision petition within 60 days from the date of order. Delays in filing appeals and revisions may be condoned in the event of valid reasons being adduced.
(b) The Chief Controlling Revenue Authority in respect of an order passed by the Deputy Collector and the Government in respect of the order passed by the Chief Controlling Revenue Authority may within 90 days of the date of order call for the records connected with such order either suo motu or on a revision petition by any person aggrieved by such order in order to satisfy himself/itself of the legality or the propriety of such order, and may pass such orders as he/it may deem fit.
(c) No order to the prejudice of any person shall be passed by any of the authorities without giving an opportunity to him to make his representation within a reasonable time.
(d) Pending disposal of an appeal or revision petition, the authority concerned shall have the power to stay the execution, or suspend the operation of the order of a subordinate authority.
(13) Licensed vendors shall sell only such nature, category and denomination of stamps and within such geographical limits as are indicated in their licences.
(14) The stamp vendors shall draw their requirements of stamps on indents only from the nearest depot.
(15) (a) Subject to rule (c) below, every licensed vendor who purchased from Government on payment of ready money, stamps of individual value not exceeding Rs.5 and to the aggregate amount Rs. 5 and upwards shall receive the same, at the rate of discount not exceeding the rate of discount prescribed in this behalf.
(b) Subject to rule (c) below, every licensed vendor who purchases from Government on payment of ready money, stamps of individual value exceeding Rs. 5 but not exceeding Rs. 1,000 shall receive the same at such rate of discount as indicated below :- Description of stamps Rate of discount in percentage
(1) (2) ________________________________________________________________________ I. Judicial:
Adhesive stamps not exceeding in value Re. 1 each .. 1.5 Exceeding Re. 1 but not exceeding Rs. 20 .. 1.0 II. Impressed:
Impressed stamp papers of value not exceeding Rs. 50 each .. 2.0 Exceeding Rs. 50 but not exceeding Rs. 100 .. 1.5 Exceeding Rs. 100 but not exceeding Rs. 200 .. 0.7 Exceeding Rs. 200 but not exceeding Rs. 1,000 .. 0.3 12 III. Copy stamp paper .. 1.0 ________________________________________________________________________
(c) No discount shall be given on account of the purchase of any stamp exceeding Rs. 1,000 in value, nor on any stamps applied on material furnished by the purchaser himself nor if there be purchased at one time less than the quantity prescribed by these rules in respect of any class or value of stamps.
Licence to vend stamps I, Thiru ………………………………………. of ………………………………………..
do hereby licence Thiru ………………………………………… son of ………………..
……………residing at …………………… to vend stamps of the descriptions mentioned hereunder not exceeding Rs. 100 each in value, at the place specified below in ………….
……………(Village) in the Commune of ………………. in the Region of……………… Particulars of place of vendor ……………..
Name of the office, if any to which the vendor is attached ..
Boundaries, if any within which sale can be made ..
Other conditions, if any. ..
Description of stamps .. ……………………… ……………………… Date:
Place: Signature and designation of officer.
Seal
(16) (a) Every licensed vendor shall at all times, maintain in a conspicuous position outside the place of sale, a sign-board bearing the name of the vendor with the words ‘licensed vendor of stamps’ in English and the language of the region. He shall also have in the place of sale, the Acts of the Legislature and their schedules referring to the stamps sold by him together with these rules in English so placed that they can readily be seen and read by purchasers.
(b) Every 1iceised vendor shall, with his own hand, write on the face of every stamp paper which he sells, just below the stamp impression a serial number as determined by the orders of the Chief Controlling Revenue Authority or the Government, the date of sale, the name and residence of the purchaser, and if the stamp is purchased for the use of any person other than the person who tenders the money for it, the name and residence of such other person also and the value of the stamp in full in words and his own ordinary signature, at the same time, he shall make corresponding entries in a register to be kept by him in such form as the Chief Controlling Revenue Authority or Government may prescribe. Any such vendor who shall knowingly make a false 13 endorsement on the stamp sold, or a false entry in his register renders himself liable to prosecution under the Indian Penal Code:
Provided that in the case of copy stamp papers, the endorsement shall be made on the back.
NOTE :-There is no provision of law which prevents the use of a stamp by a person who has purchased it through another, though the name of the person who paid the money to the vendor alone appears on the stamp.
(c) Every licensed vendor shall, without delay, deliver any stamp which he has in his possession for sale on demand by any person tendering the value in any currency which would be accepted on behalf of Government;
(d) No licensed vendor shall sell any stamps the use of which has been ordered by competent authority to be discontinued.
(e) Every licensed vendor shall keep and render such accounts as may be prescribed by the Government and shall allow the Deputy Collector or the Superintendent of Stamps or any officer duly authorised by them or by the Government at any time to inspect such accounts and the register which he is required to maintain under rule (b) above and to examine the stock of stamps in his possession.
(f) Every licensed vendor shall at any time on the demand of the Deputy Collector or Superintendent of Stamps or other officer duly authorised by them or by the Government deliver up all stamps remaining in his possession and if such stamps have been paid for, shall receive back the value thereof less any discount which may have been allowed.
NOTE :- Revenue Officers and Tahsildars are empowered under this rule, to call on stamp vendors to deliver up stamps remaining in their possession.
(g) When application for an impressed sheet of a particular value is made to a stamp vendor, he shall, if possible, issue a single sheet of that particular value. If single sheet is not available he shall issue the fewest possible sheets that will amount to the required value.
(h) When, however, the value of the stamp paper applied for is higher than the highest value of stamp which the vendor is authorised to sell, such vendor shall not attempt to supply such stamp by the sale of a number of the stamped sheets he is authorised to sell.
NOTE :-All officers presiding over Civil Courts are requested to bring to the notice of the Deputy Collector and Superintendent of Stamps cases which may come to their notice of infringement of sub- rule (16) (h) prohibiting a licensed vendor from attempting to supply a stamp higher in value than the highest he is authorised to sell by the sale of a number of impressed sheets of lower value, They are not expected to hold any enquiry as to whether the rule has been actually infringed or not, but merely to give, information of the cases to the above officers with particulars such as the serial numbers of the stamps, their value, date of their sale, and name of vendor and purchaser appearing on the stamps themselves.