Andhra Pradesh Stamp (Prevention of Under Valuation of Instruments) Rules, 1975

{
    "id": 14791,
    "slug": "andhra-pradesh-stamp-prevention-of-under-valuation-of-instruments-rules-1975",
    "title": "Andhra Pradesh Stamp (Prevention of Under Valuation of Instruments) Rules, 1975",
    "short_title": "Andhra Pradesh Stamp (Prevention of Under Valuation of Instruments) Rules, 1975",
    "act_number": "Published vide G.O.Ms.No. 1031, Revenue (U-2), 31s",
    "act_year": 1975,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh Stamp (Prevention of Under Valuation of Instruments) Rules, 1975",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short Title and Commencement :",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions:",
            "chapter": null,
            "content": "(a) \" Act \" means the Indian Stamp Act, 1899 (Act No. 2 of 1899).\n(b) \" authorised agent \" means a person holding a power of attorney authorising him to act on behalf of his principal ;\n(c) ' form \" means a form appended to these rules ;\n(d) \" registering officer \" means the registering officer appointed under the Indian Registration Act, 1908 (Central Act XVI of 1908);\n(e) \" section \" means a section of the Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Furnishing of statement of market value:",
            "chapter": null,
            "content": "Explanation 1:\nExplanation 2:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "47-A",
            "title": "4. Procedure on receipt of a reference under sub-section (1) of Section 47-A:",
            "chapter": null,
            "content": "(a) to every person by whom; and\n(b) to every person in whose favour the instrument has been executed informing him of the receipt of the reference and asking him to submit to him in writing his representation, if any, to show that the market value of the property or the consideration thereof has been truly set forth in the instrument, and also to produce all evidence that he has in support of his representation, within twenty-one days from the date of service of the notice;\n[(c)] The Collector shall also maintain office-wise register of references received from each registering officer in Form-V.\n(a) call for any information or record a statement from any public office ; an officer or authority under the Government or any local authority.\n(b) examine and record statements from any member of the public, an officer or authority under the Government or the local authority ;and\n(c) inspect the property after due notice to the parties concerned.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Principles for the determination of the market value or consideration",
            "chapter": null,
            "content": "(a) in the case of lands -\n(i) classification of the land as dry, manavari, wet and the like ;\n(ii) classification under various Tarams and Bhagana in the Settlement Register of Accounts;\n(iii) the rate of revenue assessment for each classification; and\n(iv) other factors which may be relevant to the valuation of the land in question;\n(v) points, if any, mentioned by the parties to the instrument or any other person requiring special considerations;\n(vi) value of adjacent land or lands in the vicinity;\n(vii) average yield from the land, its nearness to road and market, distance from village site, level of the land, transport facilities, facilities available for irrigation such as tank, wells and pumpsets; and\n(viii) the nature of crops raised on the land.\n(b) in the case of house sites -\n(i) the general value of house sites in the locality ;\n(ii) nearness to roads, railway station, bus route ;\n(iii) nearness to market, shops and the like ;\n(iv) amenities available in the place like public offices, hospitals and educational institutions ;\n(v) development activities, industrial improvements in the vicinity ;\n(vi) land tax and valuation of sites with reference to taxation records of the local authorities concerned ;\n(vii) any other features having a special bearing on the valuation of the site; and\n(viii) any special features of the case represented by the parties.\n(c) in the case of buildings -\n(i) type and structure;\n(ii) locality in which constructed;\n(iii) plinth area;\n(iv) year of construction;\n(v) kind of materials used;\n(vi) rate of depreciation;\n(vii) fluctuation in rates;\n(viii) any other features having a bearing on the value;\n(ix) property tax with reference to taxation records of the local authority concerned;\n(x) the purpose for which the building is being used and the income, if any, by way of rent per annum secured on the building; and\n(xi) any special feature of the case represented by the parties ;\n(d) in the case of properties other than the lands, house sites and buildings;\n(i) the nature and condition of the property;\n(ii) purpose for which the property is being put to use; and\n(ii) any other special features having a bearing on the valuation of the property.\n6. [xxx]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "7. Final order determining the market value or consideration:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Appearance through advocate or authorised agent:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Appeals:",
            "chapter": null,
            "content": "(a) full name, father's name or husband's name, occupation and address of the appellant;\n(b) full name, father's name or husband's name, occupation and address of every person executing the instrument;\n(c) full name, father's name or husband's name, occupation and address of every person claiming under the instrument;\n(d) date and nature of the instrument;\n(e) registration number, date of registration and name of office where the instrument was registered ;\n(f) name of town or village in which the property is situate together with the name of the taluk and the registration sub-district;\n(g) number and date of Collector's order appealed against;\n(h) market value of the property or the consideration as set forth in the instrument;\n(i) market value of the property or the consideration as determined by the Collector.\n(a) the original or a certified copy of the order appealed against:\n(b) the original or a certified copy of the instrument; and\n(c) memo of grounds of appeal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Procedure for the disposal appeals:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. Hearing of appeal:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Order in appeal",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Return of records to Collector:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Rules of procedure:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Manner of service of notices and orders:",
            "chapter": null,
            "content": "(a) in the case of any company, society or association of individuals whether incorporated or not;\n(i) on the Secretary or any Director or other principal officer or the company, society or association of individuals, as the case may be;or\n(ii) by leaving it at the registered office or if there is no registered office, at the place where the company, society or association of individuals as the case may be, carries on business, or by sending it by registered post acknowledgement due, addressed to the company, society or association of individuals, as the case may be ;\n(b) in the case of any firm:\n(i) upon any one or more of the partners;\n(ii) at the principal place at which the partnership business is carried on, upon any person having control or management of the partnership business at the time of service;\n(c) in the case of a family, upon the manager of such family or of the property of such family, in the manner specified in sub-rule (d) ;\n(d) in the case of an individual;\n(i) by delivering or tendering the notice or order to the individual concerned or his counsel or authorised agent; or\n(ii) by delivering or tendering the notice or order to some adult member of the family; or\n(iii) by sending the notice or order to the person concerned by registered post acknowledgement due; or\n(iv) if none of the aforesaid modes of service is practicable, by affixing the notice or order in some conspicuous part of the last known place of residence or business of the person concerned.\nAnnexure -I\nAnnexure -I",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "1",
            "title": "1. Description of Building",
            "chapter": null,
            "content": "...\nPlease denote by a tick (/) mark the relevant item mentioned in the following :\n(a) construction of the structure\n..\nCement or lime, mortar\nPartly cement or lime and mud mortar\n(b) Depth of foundation\n..\n3 to 4 feet\nAbove 4 feet\n(c) Thickness of walls\n..\n9''\n1' 11/2\"\n(d) Whether teak wood used throughout\n..\nYes\nNo\n(e) Flooring\n..\nMosaic\nOrdinary/Shabad stone/Cuddapah stone/plastered\nII. (a) Date of commencement of construction of the building;\n(b) Date of completion of the construction.\nIII. Extent of site :\nIV. Built up area (each type of the construction involved in each floor):\nNote:\nFloor\nMadras Terrace roof\nR.C.C.\nMangalore tile roof over flat tiles\nMangalore tile roof plain\nManagelore tile roof over ceiling tiles\nPan tile roof over flat tiles\nPan tile roof plain\nA.C.C. sheet roof\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\nIn the ground floor\nIn the Ist floor\nIn the 2nd floor\nIn the 3rd floor\netc.,\nV. Area of separate, garage, if any, and type of construction:\nVI. (a) Length of compound wall, if any,\n(b) Length of barbed wire or chain link fence\nVII. Well if any, with diameter and depth.\nVIII. Is there a separate latrine or septic tank.\nIX. Electrical installations.\n(a) Number of points.\n(b) Number of fans.\n(c) Number of electric motor pump sets.\nX. Annual rental value.\nXI. The executant's estimate of the market value of the building.\nSignature of the Executant\nCertificate\nCertificate\nSignature of the Executant\nForm -I\nForm -I\n(See Rule 4)\nYear Book\nSignature\nForm -II\nForm -II\n(See Rule 4)\n[Form of notice prescribed under Rule 4 of the Andhra Pradesh Stamp (Prevention of Under-valuation of Instruments) Rules, 1975]\n[Form of notice prescribed under Rule 4 of the Andhra Pradesh Stamp (Prevention of Under-valuation of Instruments) Rules, 1975]\nCollector\nForm-III\nForm-III\n(See Rule 6)\n[xxx]\n[ Form -IV ]\nForm -IV\nForm of Register of References to be maintained by the Registering Officer's under Section 47-A of the Indian Stamp Act, 1899\nForm of Register of References to be maintained by the Registering Officer's under Section 47-A of the Indian Stamp Act, 1899\nPending Documents No./Year\nNature of Document\nValue of consideration as set forth in the documents\nMarket value arrived at by the Registering Officer\n(1)\n(2)\n(3)\n(4)\nDeficit Stamp duty and fees to be collected\nNumber and date of reference to the Collector.\nNumber and date of acknowledgement by the Collector\nNumber and date of receipt of Collector's order and its gist.\n(5)\n(6)\n(7)\n(8)\nDate of expiry of appeal period\nIf appeals preferred Number and date of order of Appellate Authority\nDate of receipt of the order\nGist of the order of Appellate Authority\n(9)\n(10)\n(11)\n(12)\nNature of final disposal with Number and date\nRemarks\n(13)\n(14)\nForm- V\nForm- V\nTo be maintained by Collectors under Section 47-A of the Indian Stamp Act, 1899\nTo be maintained by Collectors under Section 47-A of the Indian Stamp Act, 1899\nDate of receipt\nCase No. Year\nDocument No. Year\nNature and value of document\nMarket value fixed by the Registering Officer\n(1)\n(2)\n(3)\n(4)\n(5)\nDeficit Stamp duty and fees reported\nMarket Value determined by the Collector\nDeficit Stamp duty and fees determined\nDeficit Stamp duty and fees disregarded if any\n(6)\n(7)\n(8)\n(9)\nDate of communication of the order of determination\nDate of Collection of Deficit Stamp duty and fees\nNumber and date of challan of remittance into the treasury\nNumber and date of intimation of Collection of Deficit Stamp Duty fees to the Registering Officer\n(10)\n(11)\n(12)\n(13)\nAppendix M\nAppendix M\nUser Charges\nUser Charges\nS. No.\nS. No.\nItem on which user charges to be levied\nItem on which user charges to be levied\nRate of Levy\nRate of Levy\nG.O. Ms. No. 99 dated 08.03.2002\n1.\nFor each issue of Market Value Assistance Certification through CARD\nRs. 10.00\n2.\nFor each issue of E.C. through CARD -\n13 years and below\nRs. 10.00\nabove 13 years period\nRs. 20.00\n3.\nFor each issue of Certificate copy\nRs. 20.00\n4.\nFor each registration of document mentioned in Book-III & IV (other than the instruments specifically mentioned) and leases and Mortgages (excluding Mortgage declaration) and agreement etc., in Book-1 (Up to 10 sheets)\nRs. 20.00\n5.\nFor each registration of documents of power of attorney covered under 42 (e) and (g) (up to 10 sheets)\nRs. 50.00\n6.\nFor each registration of document through CARD in Book-I (other than instruments Mentioned above i.e., sales, exchange, partition, Release, Settlement, Gift, where the total chargeable Value is less than or equal to Rs. 50,000/- (up to 10 sheets) Rs. 50.00\nRs. 50.00\n7.\nFor each registration of document through CARD in Book-1 i.e., sales, Exchange, partition, Release, Gift, Settlement etc., the total chargeable value exceeds Rs. 50,000/- (up to 10 sheets)\nRs. 95.00\n8.\nFor each extra scanned sheet that exceeds 10 sheets in a single document.\nRs. 5.00\nG.O. Ms. No. 1823 dated 18.10.2002\nG.O. Ms. No. 1823 dated 18.10.2002\n9.\nSales of Stamps\na. Rs.10,000 to 99,999\nRs. 10\nb. Rs.1,00,000 & above\nRs. 20\n10.\nCertified copy of Bye law of the society\nRs. 50",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        }
    ],
    "metadata": {
        "Act ID": "AP047",
        "Act Number": "Published vide G.O.Ms.No. 1031, Revenue (U-2), 31st July, 1975",
        "Enactment Date": "",
        "Act Year": "1975",
        "Short Title": "Andhra Pradesh Stamp (Prevention of Under Valuation of Instruments) Rules, 1975",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}