Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975

{
    "id": 16082,
    "slug": "indian-stamp-act-chhattisgarh-prevention-of-undervaluation-of-instruments-rules-1975",
    "title": "Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975",
    "short_title": "Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975",
    "act_number": "",
    "act_year": 1975,
    "act_type": "STATE",
    "location": "Chhattisgarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title.",
            "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 (No. II of 1899) as applicable to the State of Chhattisgarh.\n(b) \"Authorised agent\" means :-\n(i) a person holding a power of attorney authorising him to act on behalf of his principal; or\n(ii) an agent empowered by written authority under the hand of his principal;\n(c) \"Form\" means a form appended to these rules;\n(d) \"Registering Officer\" means the registering officer appointed under the Registration Act, 1908 (No. XVI of 1908).",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "27",
            "title": "3. Other particulars to be set forth in the instrument as required by sub-section (2) of Section 27 of the Act.",
            "chapter": null,
            "content": "(i) in case of an instrument relating to agricultural land, the land revenue payable by the Bhumiswami of the adjoining agricultural land of the same class of soil, if the land which is the subject-matter of instrument, is exempted from payment of land revenue or which has not been assessed to land revenue;\n[(i-a) In case of an instrument relating to agricultural land assessed to land revenue-\n(a) name of the village with name of Revenue Inspector’s circle, Tahsil and District wherein the land is situated; and\n(b) whether the land is irrigated or not; and if irrigated, whether irrigation is for one crop only or for two crops.]\n(ii) in case of an instrument relating to transaction of any immovable property in urban or rural area except agricultural land-\n(a) area of the plot and the area of the constructed portion thereon; and\n(b) the year of construction.\n[3A. Assessment of market rent of the lease executed by or on behalf of the State Government or any undertaking of the State Government.\n3B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "47-A",
            "title": "4. Procedure on receipt of reference or on proposal to take action suo-motu under Section 47-A of the Act.",
            "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 or of his proposal to take action suo motu as the case may be, and asking him to submit to him his representations, if any, in writing to show' that market value of the property has been truly set forth in the instrument and also produce all evidence that he has in support of his representation, within twenty-one days from the date of service of the notice.\n(a) call for any information or record from any public office, officer or authority under the Government or the local authority;\n(b) examine and record statement of any member of the public officer, or authority under the Government or the local authority; or\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 determination of market value.",
            "chapter": null,
            "content": "(a) In the case of land-\n(i) classification of the land as dry, or wet and the like;\n(ii) classification under various categories in the settlement register;\n(iii) the rate of revenue assessment for each classification;\n(iv) other factors which influence the valuation of the land in question;\n(v) points, if any, mentioned by the parties to the instrument or any other person which require special consideration;\n(vi) value of adjacent land or lands in the vicinity;\n(vii) average yield from the land nearness to road and market, distance from village site, level of land, transport facilities, facilities available for irrigation in any form;\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 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) local rates, municipal or other taxes to which such house site may be subject and valuation of site with reference to taxation records of the local authorities concerned;\n(vii) any special feature having a special hearing on the valuation or the site; and\n(viii) any special feature 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 material used;\n(vi) rate of description;\n(vii) fluctuation in rates;\n(viii) any other features that have a bearing on the value;\n(ix) Local rates, municipal or other taxes to which such building may be subject and valuation of building with reference to taxation records of 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) Properties other than lands, house sites and building ;-\n(i) the nature and condition of the properly;\n(ii) purposes for which the property is being put to use; and\n(iii) any other special features having a bearing on the valuation of the property;\n[6.\n[7. Order determining the market value.\n(i) after considering the objections and representations received in writing from the person to whom notice under sub-rule (2) of Rule 4 has been issued and those urged at the time of the hearing.\n(ii) after examining the records before him; and\n(iii) after a careful consideration of all the relevant factors and evidence placed before him, pass an order, determining the market value of the properties and the duty payable on the instrument, communicate the order to the parties and take steps to collect the difference in the amount of stamp duty, if any.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "8",
            "title": "8. Appearance through advocate or authorised agent.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "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 under, date of registration and name of office where the instrument was registered;\n(f) name of town or village in which the property is situated together with the name of the tehsil and the registration sub-districts;\n(g) number and date of the Collector’s order which is appealed against, [***]\n(h) market value of the property as set forth in the instrument;\n(i) market value of the property as determined by the Collector.\n(a) the original or a certified copy of the instrument; and\n(b) memorandum of grounds of appeal.\n\"I................................the appellant do hereby declare that what is stated above is true to the best of my information and belief. Verified today the..........day of....19...\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "10",
            "title": "10. Procedure of the disposal of appeals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "11",
            "title": "11. Hearing of appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "12",
            "title": "12. Order in appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "13",
            "title": "13. Return of records to Collector.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "14",
            "title": "14. Rules of procedure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "15",
            "title": "15. Manner of service of notice and orders to the parties.",
            "chapter": null,
            "content": "(a) In the case of any company, society or association of individuals, whether incorporated or not, be served ;-\n(i) on the secretary or any director or other principal officer of the company, society or association of individuals, as the case may be; or\n(ii) by leaving it or sending it by registered post acknowledgment due addressed to the company, society or association of individuals, as the case may be, at the registered office, or if there is no registered office, then at the place where the company, society or association of individuals, as the case may be, carried on business.\n(b) in the case of any firm, be served :-\n(i) upon any one or more of the partners; or\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, be served upon the person in management of such family or the property of such family, in the manner specified in clause (d);\n(d) in the case of an individual person, be served-\n(i) by delivering or tendering the notice or order to the person concerned or his advocate 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 acknowledgment due; or\n(iv) by affixing the notice or order in some conspicuous part of the last known place of residence or business of the person concerned, if none of the aforesaid modes of service is practicable.\nForm I\nForm I",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "1",
            "title": "1. Document No.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "2",
            "title": "2. Date of presentation and name and address of presentation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "3",
            "title": "3. Date of execution.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "4",
            "title": "4. Name and address of executants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "5",
            "title": "5. Name and address of claimants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "6",
            "title": "6. Nature and value.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "7",
            "title": "7. Stamp borne by the deed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "8",
            "title": "8. Nature, value (or consideration) of the deed as in the opinion of the Registering Officer together with the stamp duty with which it has to be charged.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "9",
            "title": "9. Deficit duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "10",
            "title": "10. Remarks : (Explain how the details in column 8 are arrived at).",
            "chapter": null,
            "content": "............................ Signature\n[Form-II]\n[Form-II]\n[ See Rule 4 (2)]\nForm of Notice prescribed under sub-rule (2) of Rule 4 of the Indian Stamp (Chhattisgarh Prevention of Undervaluation of Instruments) Rules, 1975.\nForm of Notice prescribed under sub-rule (2) of Rule 4 of the Indian Stamp (Chhattisgarh Prevention of Undervaluation of Instruments) Rules, 1975.\nCollector ............................................. (Seal)\n[Form III]\n[Form III]\n[ See Rule 4 (2)]\nForm of notice prescribed under sub-rule (2) of Rule 4 of the Indian Stamp (Chhattisgarh Prevention of Undervaluation of Instruments) Rules, 1975.\nForm of notice prescribed under sub-rule (2) of Rule 4 of the Indian Stamp (Chhattisgarh Prevention of Undervaluation of Instruments) Rules, 1975.\nCollector ............................................. (Seal)\n[Forms IV and V]\n[Forms IV and V]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        }
    ],
    "metadata": {
        "Act ID": "cg117",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1975",
        "Short Title": "Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975",
        "Type": "STATE",
        "Location": "Chhattisgarh"
    },
    "updated_at": "2026-09-29 21:55:19"
}