The Governor is pleased to order the publication of the following English translation of Government notification no. K.No.-7-260/11-2012-500(97)/2008 dated 21-02-2013:
NOTIFICATION No. K.No.-7-260/11-2012-500(97)/2008 Lucknow, Dated 21-02-2013 In exercise of the powers under sections 10, 74 and section 75 of the Indian Stamp Act, 1899 (Act no. II of 1899), the Governor is pleased to make the following rules, namely:
THE UTTAR PRADESH E-STAMPING RULES, 2013
PART-I PRELIMINARY
1. Short title, extent and commencement (1) These Rules may, be called the Uttar Pradesh E-Stamping Rules, 2013.
(2) These Rules shall be applicable to the whole State of Uttar Pradesh.
(3) They shall come into force with effect from the date of their publication in the Gazette.
2. Definitions-(1) In these rules unless there is anything repugnant in the subject or context, -
(a) "Act" means the Indian Stamp Act, 1899 (Act no. 2 of 1899), as amended from time to time in its application to Uttar Pradesh;
(b) "Agreement" means the agreement executed between the Appointing Authority and the Central Record-keeping Agency describing the terms and conditions of appointment of the Central Record-keeping Agency;
(c) "Appointing authority" means the Government or the Commissioner of Stamps, authorized by the Government in this behalf by notification in the Gazette for any specific purpose under these rules;
(d) "Approved Intermediaries" means the Central Record-keeping Agency and the Authorized Collection Centres including all its offices and branches as appointed with the prior approval of the Government to Act as an intermediary between the Government and the Stamp duty payer for collection of Stamp duty under these rules;
(e) "Authorized Collection Centre" means an agent appointed by the Central Record-keeping Agency, with the prior approval of the Government, to Act as an intermediary between the Central Record-keeping Agency and the Stamp duty payer for collection of Stamp duty;
(f) "Central Record-keeping Agency" means an agency appointed by the appointing authority for computerization of Stamp Duty Administration System in the State or at such places as the Government may determine from time to time;
(g) "Commissioner of Stamps" means the Inspector General of Registration appointed under section 3 of the Registration Act, 1908, (Act No. XVI of 1908);
(h) "Department" means the Stamp and Registration Department, Government of Uttar Pradesh;
1[(i) "E-Stamp" means an electronically generated impression on paper to denote the payment of stamp duty and includes digital E-Stamp in a dematerialised format.]
(j) "Form" means a Form appended to these rules;
1. Subs. By THE UTTAR PRADESH E-STAMPING (SECOND AMENDMENT) RULES, 2021 Scanned by CamScanner Scanned by CamScanner Scanned by CamScanner shall provide these passwords and codes to the concerned officials of the Department directed by the Appointing Authority,
(d) availability of details of the issued E-stamp certificate on the E-Stamping Serve maintained by the Central Recordkeeping Agency.
(e) availability of the different transaction details and reports relating to E-stamping, on the website of the Central Record-keeping Agency which will be accessible to the officers mentioned in clause (c) of sub-rule (2).
PART-IV AUTHORIZED COLLECTION CENTERS
12. Appointment of Authorized Collection Center-The Central Record-keeping Agency may appoint agent(s), herein after called Authorized Collection Centers, with prior approval of the Appointing Authority, to act as an intermediary between the Central Record-keeping Agency and the stamp duty payer for collection of stamp duty. The service changes, commission or fee etc. payable to Authorized Collection Centers shall be paid by the Central Recordkeeping Agency at their own level as mutually agreed between them.
1[13. Eligibility criteria for appointment of Authorized Collection Center- Any Scheduled Bank, any Financial Institution or undertaking controlled by the Reserve Bank of India or the Financial Institution or Undertaking controlled by the Government, or a Post Office or a stamp vendor having license under Uttar Pradesh Stamp Rules, 1942, possessing educational qualifications prescribed by the Stamp Commissioner Uttar Pradesh or Common Service Center e-Governance Services India Limited or Fair-price shop owner will be and eligible for appointment as Authorized Collection Center, subject to the prior approval of the Appointing Authority under rule 12.]
14. Branches of Central Record-keeping Agency also to collect Stamp duty-All the offices/branches of the Central Record-keeping Agency in specified places of the State, as declared by Appointing Authority from time to time collect the payment of Stamp duty for which separate approval from the Appointing Authority under rule 12 will not be required.
15. Infrastructure-All such Approved Intermediaries shall be equipped with the required computers, printers, internet connectivity and other related infrastructure which is necessary to implement the E-stamping system as specified by the Central Record-keeping Agency from time to time.
16. Cost of Infrastructure-The cost of providing equipment and infrastructure referred to in rule 15 will be borne by the concerned Approved Intermediaries.
17. State to provide necessary hardware and infrastructure in the offices of the Department the Government shall make arrangements for necessary infrastructure at the Officer of Registering Offices, and their supervisory and controlling officers, which includes the computers, printers, bar code scanners, internet connection, etc. as specified by the Central Record-keeping Agency from time to time.
18. Termination of agency of Authorized Collection Centre the Appointing Authority may at any time, for reasons to be recorded in writing, advice the Central Record-keeping Agency to terminate the agency of any Authorized Collection Centre and the Central Record-keeping Agency shall on such advice terminate the agency of such Authorized collection centre.
19. Minimum Value limit of E-stamp certificate (1) The E-stamp certificates may be issued only for amounts exceeding Rs. 9999 (Rupees nine thousand nine hundred ninety) of such other minimum amounts as may be specified by the Appointing Authority from time to time.
(2) The limit referred to in sub-rule (1) shall not apply to issue of E-stamp certificate for payment of additional stamp duty under rule 28.
1. Subs. By THE UTTAR PRADESH E-STAMPING (THIRD AMENDMENT) RULES, 2022
PART-V REMITTANCE OF THE STAMP DUTY TO GOVERNMENT ACCOUNT
20. Central Record-keeping Agency to deposit the Stamp duty to Government account and payment of commission to CRA-(1) The Central Record-keeping Agency shall reconcile and deposit the consolidated amount of Stamp duty collected by its offices/branches and by its Authorized Collection Centers in the proper Head of account of Stamp and registration as may be notified from time to time by the Government not later than the closure of business hours of next two working days from the date of such collection of Stamp duty or within such period as may be mutually agreed to in the Agreement.
(2) The method of remittance of the amount of Stamp duty by the Central Record-keeping Agency to the proper Head of the State shall be through Electronic Clearing System, (ECS), Real Time Gross Settlement National Electronic Fund Transfer (RTGS) challan or otherwise as may be directed in writing by the Appointing Authority from time to time.
(3) The deposit referred in sub-rule (1) shall be transferred in the Government Treasury or Authorized Banks and the Central Record-keeping Agency shall maintain the daily account of such deposits in the Register which shall be in such form as may be determined from time to time by the Appointing Authority.
(4) The Central Record-keeping Agency shall be paid commission on the basis of the consolidated receipt statements submitted by it either on the monthly or bi-monthly basis as may be determined from time to time by the Government or in accordance with the Agreement in the Form No. 1 appended to these rules. The commission shall be paid under this sub-rule after deducting Income Tax at source. The Central Record-keeping Agency shall be liable to pay any other taxes which are payable under any Central or State Act.
PART-VI Procedure for Issue of E-stamp certificate
21. Application for E-stamp certificate-The person desiring to pay Stamp duty shall make and application in Form-3 to any of the branch of Central Record-keeping Agency or Approved Intermediaries, along with the requisite details and amount of Stamp duty for getting the E-stamp certificate.
22. Mode of payment of Stamp duty-The payment of amount of stamp duty shall be made by means of Cash or Pay Order or Cheque or Bank Draft, or Electronic Clearing System or Real Time Gross Settlement or any other mode of transferring funds as directed by the Appointing Authority.
1[23-Issue of E-stamp certificate-(1) The Authorized official of Approved Intermediary shall issue E-stamp certificate for the amount received under rule 22.
(2) The Approved Intermediary, who is issuing the E-Stamp certificate shall keep a daily account of issued E-stamp certificates in a Register to be maintained by them and take signature of the purchaser or the Authorized person, as the case maybe, on the relevant column of the Register.
(3) The Commissioner of Stamp shall make arrangements for self-printing of E-stamp certificate against the amount received under rule 22, for the general public.
(4) Self Printing of E-stamp certificates under above mentioned sub-rule (3) shall be permissible, up to the limit of amount specified by the Commissioner of Stamp.]
24. Authorized official issuing the E-stamp certificate-The Approved Intermediary shall ensure that the person who has been given the duty to issue E-stamp certificate is regular full-time employee of their Agency or Institution and having suitable credentials.
25. E-stamp certificate and size of paper thereof and printed area therein. -(1) The signature and seal, showing name and designation of the Issuing Officer and name and address of the branch of Approved Intermediary, and other details as provided by the applicant in application Form-3 shall be made by non-washable permanent black ink or such other appropriate colour and shade as may be determined by the Commissioner of Stamps,
1. Subs. By THE UTTAR PRADESH E-STAMPING (FOURTH AMENDMENT) RULES, 2024
(2) The E-stamp certificate shall be printed on 80 GSM quality paper of the size 210 Millimetres x 297 Millimetres with a margin of 3.50 Centimetres on the left and 1.50 Centimetres on the right side of the page and 2 Centimetres on the top of the paper or such other size or margin as determined by the Commissioner of Stamps by written instructions issued from time to time.
(3) The print of every E-stamp certificate shall be bright, clear and distinct and shall not be overlapped.
1["(4)- Where digital E-Stamp is to be issued it shall be issued and transmitted to the applicant by Central Record Keeping Agency (CRA) in the format and manner prescribed by the Appointing Authority."]
26. Details of E-stamp certificate to be on website the details of the issued E-stamp certificate shall be made available on the E-Stamping Server maintained by the Central Record keeping Agency and shall be accessible to any person authorized by the Appointing Authority in this behalf including the Registering Officers holding a valid User ID and password which shall be provided by the Central Record-keeping Agency.
27. Payment of additional Stamp duty-If a person, for any reason, who has E-stamp certificate of certain denomination issued for an instrument, has to pay an additional amount of Stamp duty on the same instrument, he may make an application in Form-4 along with the payment of such amount of additional Stamp duty to the Approved Intermediary.
28. Issue of E-stamp certificate for additional Stamp duty-(1) The Approved Intermediary shall issue E- stamp certificate for such additional Stamp duty on separate sheet of paper in the same way as laid down in Rules 21 to 25.
(2) The party to an instrument may use impressed stamp (s) together with the E-stamp certificate to pay stamp duty chargeable on such instrument under the Act.
29. Use of E-stamp certificate-how to be written (1) Every instrument stamped with an E-stamp certificate shall be written in such manner that the E-stamp certificate may appear on the face of the instrument and cannot be used for or applied to any other instrument.
(2) No second instrument chargeable with duty shall be written upon the E-stamp certificate, upon which an instrument chargeable with duty has already been written.
(3) Every instrument written in contravention of sub-rule (1) or sub-rule (2) shall be deemed to be unstamped and shall be dealt with under provisions of the Act.
30. Distinguished Unique Identification number of the E-stamp certificate-The distinguished unique identification number of the E-stamp certificate shall be written or printed at the top of each page of the instrument.
31. Verification and locking the details of E-stamp certificate (1) The Registering Officer, after making the enquiry envisaged by the Registration Act. 1908 (Act no. XVI of 1908) and before proceeding to Act upon under section 52 of the said Act, shall verify the correctness and authenticity of the E-stamp certificate used in the instrument by accessing the relevant website of the Central Record-keeping Agency its unique identification number and with the help of bar code scanner. The Registering Officer after such verification, shall further proceed to register the instrument, and shall also lock the E-stamp certificate by using user ID Code and password provided by the Central Record-keeping Agency to prevent re-use of such certificate.
(2) The E-stamp certificate required to be used for other instruments which applicant do not want to get registered, shall also be presented for verification and authentication by the Registering Officer within whose jurisdiction it has to be used. The Registering Officer shall verify and authenticate such E-stamp in the same manner as mentioned in sub-rule (1) and lock it so as to prevent re-use of such F-certificate.
(3) No Registering Officer shall disclose the user ID Code and the password provided to him by the Central Record-keeping Agency. The concerned officer shall be responsible for any loss occurring to the Government due to misuse or unauthorized use of the user ID Code or the password allotted to the Registering Officer.
1. Ins. By THE UTTAR PRADESH E-STAMPING (SECOND AMENDMENT) RULES, 2021 Scanned by CamScanner Scanned by CamScanner Scanned by CamScanner Scanned by CamScanner Scanned by CamScanner