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The Chhattisgarh Stamp Rules, 1942
The Chhattisgarh Stamp Rules, 1942
Sections
1. Short title.
Section 12. Definitions.
Section 23. Description of stamps.
Section 34. Hundis.
Section 45. Promissory notes and bills of exchange.
Section 56. Other instruments.
Section 67. Provision where single sheet of paper is insufficient.
Section 78. Ten naye paise, Fifteen naye paise and Twenty nave paise impressed stamps.
Section 89. The proper officer.
Section 910. Affixing and impressing labels by Proper Officer.
Section 1011. Mode of affixing and pressing labels.
Section 1112. Certain instruments to be stamped with impressed labels.
Section 1213. Use of adhesive stamp on certain instruments.
Section 1314. Use of ten naye paise and five naye paise adhesive stamps permissible to make up the stamp duty.
Section 1415. Supply of deficient duty on transfer of shares.
Section 1516. Enrolment of Advocate, Vakils or Attorneys.
Section 1617. Adhesive stamp or stamps denoting duty of ten naye paise or five naye paise.
Section 1718. Special adhesive stamps to be used in certain cases.
Section 1819. Provision for cases in which improper description of stamp is used.
Section 1920. Evidence as to circumstances of claim to refund or renewal.
Section 2021. Payment of allowances in respect of spoiled or misused stamps or on the renewal of debentures.
Section 2122. Mode of cancelling original debenture or refund under Section 55.
Section 5523. Rewards.
Section 2324. Prohibition of sale of stamps by unauthorised persons.
Section 2425. Classes of vendors.
Section 2526. Licenses.
Section 2627. Revocation of licence.
Section 2727A. Revision.
Section 27A28. Duties of ex-officio vendors.
Section 2829. Duties of licensed vendors.
Section 2930. Method of supply of stamps to licensed vendors.
Section 3031. Extent of supply without pre-payment.
Section 3134. Discount and commission.
Section 3435. No discount of commission allowed to ex-officio vendors.
Section 3536. Stamps of the denominations required to be supplied if possible.
Section 3637. Procedure when stamps of the required denomination are not in stock.
Section 3738. Particulars to be entered on impressed sheets.
Section 3839. Register of sale.
Section 3940. Signing of endorsement on the stamp and the entry on the register by the purchasers.
Section 4041. Registers have to be maintained and their deposit after completion.
Section 4142. Maintenance of register of daily transactions by licensed vendor.
Section 4243. False endorsement or enfacement prohibited.
Section 4344. Overcharge and delay prohibited.
Section 4445. Discontinued stamps not to be sold.
Section 4546. Accounts, etc., to be open to inspection.
Section 4647. Stamps to be delivered on demand by the Collector or on revocation of licence, etc.
Section 4748. Sign-boards, etc.
Section 4849. Keeping of the licence and copies of the Act and Rules at the place of vend for inspection.
Section 4950. Unsold stamps may be exchanged.
Section 5051. Supply of revenue stamps to be kept.
Section 5152. List of licensed vendors.
Section 522. Attach original copy of the treasury challan in support of having credited the prescribed fee.
Section 23. In case of renewal of a licence, the previous licence should be enclosed with the application.
Section 34. Attach true copies of certificate in support of date of birth and the last examination passed.
Section 4
the-chhattisgarh-stamp-rules-1942.json
•
54 Sections
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Chhattisgarh
{
"id": 16168,
"slug": "the-chhattisgarh-stamp-rules-1942",
"title": "The Chhattisgarh Stamp Rules, 1942",
"short_title": "The Chhattisgarh Stamp Rules, 1942",
"act_number": "",
"act_year": 1942,
"act_type": "STATE",
"location": "Chhattisgarh",
"law_status": "unknown",
"enactment_date": null,
"description": "The Chhattisgarh Stamp Rules, 1942",
"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) \"The Act\" means the Indian Stamp Act, 1899 (II of 1899);\n(b) \"section\" means a section of the Act;\n(c) \"schedule\" means a schedule of the Act;\n(d) \"Superintendent of Stamps\" means the Superintendent of Stamps, Chhattisgarh;\n(e) \"The State Government\" means the Government of the Chhattisgarh;\n(f) \"province\" means the province of the Chhattisgarh.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Description of stamps.",
"chapter": null,
"content": "(i) All duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument, by means of stamps issued by the State Government, or the erstwhile State of Madhya Bharat, bearing the words \"Madhya Bharat\" in Hindi for the purposes of the Act; and\n(ii) a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument, shall not be used for any instrument of any other kind.\n[Explanation :\n(a) impressed stamps, and\n(b) adhesive stamps.\"\nChapter II\nOf Impressed Stamps",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Hundis.",
"chapter": null,
"content": "(a) A hundi payable otherwise than on demand, but not at more than one year after date or sight, and for an amount not exceeding rupees thirty thousand in value, shall be written on paper on which a stamp of the proper value bearing the word \"hundi\" has been engraved or embossed.\n(b) A hundi for an amount exceeding rupees thirty thousand in value, or payable at more than one year after date or sight, shall be written on paper supplied for sale by the State Government, to which a label has been affixed by the Superintendent of Stamps and impressed by him in the manner prescribed in Rule 11.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Promissory notes and bills of exchange.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Other instruments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Provision where single sheet of paper is insufficient.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Ten naye paise, Fifteen naye paise and Twenty nave paise impressed stamps.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. The proper officer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Affixing and impressing labels by Proper Officer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Mode of affixing and pressing labels.",
"chapter": null,
"content": "(a) Special adhesive stamp labels required for affixing on instruments would be purchased by the banks from the treasury or sub-treasury.\n(b) Special adhesive stamp labels would be affixed by the banks to the concerned blank documents. It will be the duly of banks to ensure that these are affixed to only such documents in respect of which this procedure is permitted.\n(c) The cancellation shall be done in all cases irrespective of the value of the stamps as follows :-\n(i) A rubber stamp \"cancelled\" shall be affixed twice on the stamp itself in such a way that at least half of the word `cancelled\" falls outside the boundaries of the Stamp labels one on either side as shown below :\nSignature.................................................. Date.......................................................\n(ii) Below that portion of the word (at both places) which falls outside the stamp labels the authority concerned shall affix his signature and date. In giving the date, care should be taken not only to mention the date and the month but also the year.\n(iii) The date on which the stamp is cancelled in the above manner by the proper officer will not be deemed to be date of execution of the instrument. The date of the execution of the instrument will be indicated in the instrument itself by the parties concerned.\nProcedure for use of Pranking Machines.\n(ii) At the office of Collector of Stamps of all districts and offices of the Sub-Registrars, the Franking Machine shall be used excluding for impressing stamps bearing words as special adhesive stamp and the proper officer appointed under Rule 9 of these rules shall endorse his usual signature immediately under franked impressions of special Adhesive stamp in the same manner as provided in case of affixing the impressing of labels under sub-rule (2).\n(iii) The Franking Machine shall be purchased and supplied by the Inspector General of Registration to the offices of Collector of Stamps of the districts and officers of the Sub-Registrars.\n(iv) The Machines should be operated under strict control and supervision of the proper officer by an employee of the office of the Collector of stamps and in the offices of Sub-Registrar by the Sub-Registrar, as the case may be. The Machine shall be installed at a place in front of the proper officer or the Sub-Registrar only, as the case may be.\n(v) Before using the machine, for the first time, it shall be authorisedly loaded and sealed by the Collector of stamps.\n(vi) The Collector of stamp or the Sub-Registrar shall maintain a register in Form FM-1 about periodical loading in case of each machine separately and shall send returns in Form FM-2 weekly to the Deputy Inspector General of registration of his jurisdiction who shall send the consolidated return of his jurisdiction to the Inspector General of Registration every week. Each entry in Form FM-1 shall be authenticated by the Collector of stamps jointly with proper officer or the Sub-Registrar as the case may be.\n(vii) The Collector of stamps of the District concerned shall take permission in writing from Inspector General of Registration in advance regarding periodical loading of the machine. The machine shall be loaded reloaded by the Collector of stamp only after receiving sanction from the Inspector General of Registration for such reloading. The entries in Form FM-1 in respect of each reloading shall be authenticated by the Collector of stamps jointly with the proper officer or the Sub-Registrar as the case may be. The Specific Order of the Inspector General of Registration for sanctioning reloading shall be mentioned against each entry in respect of such reloading. The sanction for reloading should be sought by the Collector of Stamps in such a manner that machine not remain idle for want of reloading for more than a weeks period.\n(viii) (a) The meter seal (of lead) shall be of Collector of Stamps and the proper officer or the Sub-Registrar as the case may be shall affix his wax seal also.\n(b) The access code to the numeric lock of the Franking Machine shall be exclusively with the Collector of Stamps or the Sub-Registrar as the case may be who shall be responsible for non-disclosure thereof to any body else and who shall maintain an independent register with him in respect of each loading or re-loading about increasing of the amount.\n(ix) The proper officer or the Sub-Registrar as the case may be shall ensure that the seals are not tempered with in any way by any of the officials or the machine is not handled in any manner by an unauthorised person.\n(x) The plier for the seal shall be supplied to the offices of the Collector of Stamps simultaneously with the supply of machine, with the intention to ensure that the machine is brought into without delay. Such pliers will remain with the concerned officer and such officer shall be personally responsible for the misuse of the same.\n(xi) The Collector of Stamp and the Sub-Registrar shall be responsible for the custody of the Machine installed in Collector of Stamps and Sub-Registrar office respectively.\n(xii) A register in Form FM-3 shall be maintained by the concerning officer in which the meter reading of both the meters separately at the commencement of the day and at the close of the day will be noted. The difference between the reading will be the total amount collected in lieu of the impressions franked. One register shall be maintained for one machine.\n(xiii) For daily use of the machine, the franking of the meter should be checked at 00 value and the opening reading invariably recorded in the register and also the date should be set before commencing the operation of machine in any spell of duty. In the same way of meter reading at the end of the duty hour should also be recorded in the register and authenticated by Collector of Stamps or by the Sub-Registrar as the case may be.\n(xiv) The official when using the machine should maintain the accounting register issued to him. In case if different clerks deal with the same machine, each clerk should record in the register the meter reading at the commencement/close of his spell of duty and the amount shown in the meters during the spell should also be attested by the Collector of Stamps or the Sub-Registrar as the case may be.\n(xv) The clerk who relinquishes duty should immediately hand over the amount realised by him to the proper officer or the Sub-Registrar, as the case may be under acquaintance for credit as receipt.\n(xvi) The repairs of the machine shall be carried out by the manufacturer or his authorised dealer. A Register in Form FM-4 shall be maintained for this purpose. The meter reading at the time the machine gets out of order should be recorded in the register maintained. Re-loading of the meter after repair will be as per provision contained in clause (vii).\n(xvii) The mechanic of the manufacturer or his authorised dealer should also make entries in his job card, in which he shall note the particulars of the machine repaired, nature of the repair carried out and the meter reading before and alter repairs, separately. These entries should be got attested by Collector of Stamps. At the same time the mechanic will also complete the entries in the Form FM-4 of the machine being maintained at the Collector of Stamps Office.\n(xviii) Inspecting Officers shall in the course of their inspection tours; ensure that these rules are complied with and the supervising staff is vigilant in following them. They should record the result of inspection to their inspection notes.\nFM-1\nFM-1\nRegister of Loading/Reloading\nRegister of Loading/Reloading\n(To be maintained at COS)\n(To be maintained at COS)\nMake & Machine No..................................\nUser...............................................\nKind of Stamps authorised to be impressed..........\nDate\nOpening Reading\nAmount Remitted\nReceipts Challan No.\n(1)\n(2)\n(3)\n(4)\nAmount Loaded\nReading after Loading as in Column (5)\nLoading Officers Signature\nOperators/User Sign\n(5)\n(6)\n(7)\n(8)\nFM-2\nSubject.\nFM No.\nKind of Stamp\nOpening Reading\nAmount loaded during Week\nS.D. Realised\nClosing Reading\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nSignature\nFM-3\nFM-3\nRegister of daily Readings\nRegister of daily Readings\nMake & Machine No..................................\nUser...............................................\nKind of Stamps authorised to be impressed..........\nDate\nOpening Reading\nAmount Loaded if any\nTotal Amount (2 + 3)\nNo. of Insts. Franked\n(1)\n(2)\n(3)\n(4)\n(5)\nS.D. Collected\nClosing Reading\nSignature of the Operating Clerk\nSignature of DSS/COS/VSR/SR\n(6)\n(7)\n(8)\n(9)\nFM-4\nFM-4\nRegister showing particulars of repairs made in the Franking Machine\nRegister showing particulars of repairs made in the Franking Machine\nAddress of the place where the machine is\n\t\t\t\tinstalled\nParticulars of the Franking Machine\nDate on which information regarding defects in\n\t\t\t\tthe FM was received\nName of the mechanic who attended repairs\nDate on which the mechanic was deputed and the\n\t\t\t\tmachine was repaired\n(1)\n(2)\n(3)\n(4)\n(5)\nReasons for delay in repairs if any\nMeter reading before the machine was repaired\nMeter reading after the repairs\nSignature of the mechanic\nSignature of the DSS/COS\n(6)\n(7)\n(8)\n(9)\n(10)\nCertificate of fitness after repairs (and putting to use) of the Franking Machine used for franking stamps for payment of stamp duty\nCertificate of fitness after repairs (and putting to use) of the Franking Machine used for franking stamps for payment of stamp duty\n(i) Name and Address of the authorised user..........................\n(ii) Name and address of the supplier................................\n(iii) Manufacturing No. of the Machine...............................\n(iv) Model of the Machine............................................\n(v) Date from which the machine is in use............................\n(i) Meter............................................................\n(ii) Displaying indicators...........................................\n(iii) Locking point (s)..............................................\n(iv) Sealing point (s)...............................................\n(v) Impressions of the Value Die.....................................\n(vi) Whether there is any deviation in any part of the machine from the approved model.................................................\n(vii) Whether the machine is technically sound and fool-proof.\n(viii) Any other defects noticed in the machine..........................\n.............................. Signature of the Mechanic\n.............................. Signature of the Authorised Representative of the Manufacturer/Dealer.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Certain instruments to be stamped with impressed labels.",
"chapter": null,
"content": "Chapter III\nOf Adhesive Stamps",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Use of adhesive stamp on certain instruments.",
"chapter": null,
"content": "(a) Bills of exchange payable otherwise than on demand and drawn in sets, when the amount of duty does not exceed ten naye paise for each part of the set.\n(b) Transfers of debentures of public companies and associations.\n(c) Copies of maps or plans, printed copies and copies of or extracts from, registers given on printed forms chargeable with duly under Article 24 of Schedule 1-A.\n(d) Instruments chargeable with stamp duty under Articles 1, 5 (a) and (b), 19, 28, 36 and 43 of Schedule 1 A.\n(e) Instruments chargeable with stamp duty under Article 47 of Schedule 1.\n(f) Instruments chargeable with stamp duty under Articles 37, 49(a)(ii) and (iii) and 52 of Schedule I. and\n(g) Bonds executed under any law relating a central duty of excise or any rules made thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Use of ten naye paise and five naye paise adhesive stamps permissible to make up the stamp duty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Supply of deficient duty on transfer of shares.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Enrolment of Advocate, Vakils or Attorneys.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Adhesive stamp or stamps denoting duty of ten naye paise or five naye paise.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Special adhesive stamps to be used in certain cases.",
"chapter": null,
"content": "(a) Bills of exchange, cheques and promissory notes drawn or made out of India and chargeable with a duty of more than one anna with stamps bearing the words \"Foreign Bill\".\n(b) Separate instruments of transfer of shares and transfers of debentures of public companies and associations; with stamps bearing the words \"Share Transfer\".\n(c) Omitted.\n(d) Notarial acts with foreign bill stamps bearing the word \"Notarial\".\n(e) Copies of maps or plans, printed copies and copies of, and extracts from registers given on printed forms, certified to be true copies; with Court-fee stamps.\n(f) Instrument chargeable with stamp duty under Article 5 (a) and (b) or 43 of Schedule I-A; with stamps bearing the words \"Agreement\" or \"Broker's Note\", respectively.\n(g) Instruments chargeable with stamp duty under Article 47 of Schedule I with stamps bearing the word \"Insurance\".\n(h) Bonds executed under any law relating to a Central duty of excise or any rules made thereunder with Court-fee stamps.\nChapter IV\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Provision for cases in which improper description of stamp is used.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Evidence as to circumstances of claim to refund or renewal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Payment of allowances in respect of spoiled or misused stamps or on the renewal of debentures.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "55",
"title": "22. Mode of cancelling original debenture or refund under Section 55.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Rewards.",
"chapter": null,
"content": "Note. - With reference to Rule 23, the Provincial Government is pleased to limit the amount of the reward ordinarily awardable by a Collector in a case of conviction under the said Act, to the amount of one hundred rupees. If the Collector considers a reward of one hundred rupees insufficient, he will report the case to the Superintendent of Stamps, who may sanction a reward not exceeding five hundred rupees.\nNote.\nChapter V\nSale of Stamps",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Prohibition of sale of stamps by unauthorised persons.",
"chapter": null,
"content": "Note. - This prohibition does not apply to the case of a legal practitioner or a banker, who buys a stock of stamps for use in his own business and affixes them, when occasion requires, to the documents he has to draw up in the course of that business, the cost of the stamps being required from his client or customer with the rest of his charges.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Classes of vendors.",
"chapter": null,
"content": "(i) Ex-officio Vendors,\n(ii) Licensed Vendors.\n(a) The following persons shall be deemed to be ex-officio Vendors :-\n(1) The treasurer at a local and branch depot.\n(2) Sub-Registrar of the Registration Department or any other servant of the Government not below the rank of sub-registrar, who may be appointed by the Collector in this behalf.\n(3) All officers incharge of Post Offices at which letters are received for despatch only for the sale of revenue stamps of five naye paise. ten naye paise, fifteen naye paise and twenty-five naye paise denominations.\n(b) The Collector may grant a licence for vend of stamps to any person or class of persons deemed by the Collector to be fit and proper persons for the sale of such stamps provided, that the Collector may at any time at the request of such person, approve the name of the agent of such person who may carry on the vend of stamps when such person is sick or unable to conduct his business due to unavoidable circumstances. The name so approved shall be entered in the licence. Such an agent shall, during the period, he carries on the vend of stamps, be deemed to be a person licensed to sell stamps and be liable as such.",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Licenses.",
"chapter": null,
"content": "(a) that the applicant is over 21 years of age;\n(b) that he is of good character; and\n(c) that he has passed the Higher Secondary Examination or High School Examination of Chhattisgarh Board of Secondary Education or an equivalent examination, grant a licence in Form B in Appendix III.\n(b) On expiry of the licence, the licensing authority may renew the licence on payment of renewal fee of Rs. 100, The application for renewal shall be made at least 15 days before the expiry of the licence and shall be accompanied by a treasury challan of having paid the prescribed fee under head \"0030-Stamps and Registration-Miscellaneous\" and shall bear a court-fee label of Rs. 5 (Rupees five only).\n(c) The licence can be renewed for 3 years at a time if the applicant deposits renewal fee of Rs. 300 by a challan.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Revocation of licence.",
"chapter": null,
"content": "(a) Breach of any stamp rule;\n(b) Breach of any licence conditions;\n(c) Irregularity in maintenance of records prescribed under these rules;\n(d) Incapability to store sufficient stamps for sale;\n(e) Any other serious irregularity :",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "27A",
"title": "27A. Revision.",
"chapter": null,
"content": "(i) no such application shall be entertained unless presented within sixty days from the date of order;\n(ii) no order shall be varied or reversed unless notice has been served on the parties interested and opportunity given to them of being heard.",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "28",
"title": "28. Duties of ex-officio vendors.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "29",
"title": "29. Duties of licensed vendors.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "30",
"title": "30. Method of supply of stamps to licensed vendors.",
"chapter": null,
"content": "Note. - Each licensed vendor who obtains stamps through the post, should despatch the necessary challan two days earlier than the remittance of the sale price by money orders. In addition, he shall enter on the money order coupon the purpose for which the remittance is being made. Failure to do so may entail a refusal of the remittance.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "31",
"title": "31. Extent of supply without pre-payment.",
"chapter": null,
"content": "Note. - The cost of remitting cash to the treasury for the purchase of stamps and postage and insurance of stamps parcels issued to licensed vendors in return for cash, is borne by the stamp department.\nNote.\n32.\n33.",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "34",
"title": "34. Discount and commission.",
"chapter": null,
"content": "Rates of discount per 100\nIn all district headquarter towns and headquarter towns of all sub-divisions\nAt all such places other than mentioned in column (2)\n(1)\n(2)\n(3)\nNon-judicial Stamps Hundi Stamps & Impressed Stamp papers\nRs. Paise 2.00\nRs. Paise 3.00\"",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "35",
"title": "35. No discount of commission allowed to ex-officio vendors.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "36",
"title": "36. Stamps of the denominations required to be supplied if possible.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "37",
"title": "37. Procedure when stamps of the required denomination are not in stock.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "38",
"title": "38. Particulars to be entered on impressed sheets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "39",
"title": "39. Register of sale.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "40",
"title": "40. Signing of endorsement on the stamp and the entry on the register by the purchasers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "41",
"title": "41. Registers have to be maintained and their deposit after completion.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "42",
"title": "42. Maintenance of register of daily transactions by licensed vendor.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "43",
"title": "43. False endorsement or enfacement prohibited.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "44",
"title": "44. Overcharge and delay prohibited.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "45",
"title": "45. Discontinued stamps not to be sold.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "46",
"title": "46. Accounts, etc., to be open to inspection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "47",
"title": "47. Stamps to be delivered on demand by the Collector or on revocation of licence, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "48",
"title": "48. Sign-boards, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "49",
"title": "49. Keeping of the licence and copies of the Act and Rules at the place of vend for inspection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "50",
"title": "50. Unsold stamps may be exchanged.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "51",
"title": "51. Supply of revenue stamps to be kept.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "52",
"title": "52. List of licensed vendors.",
"chapter": null,
"content": "(a) Date of licence.\n(b) Name of licensee.\n(c) Place of vend.\n(d) Amount of security, if any, taken.\n(e) Description of stamps to be sold under the licence.\n(f) Remarks (this column shall show any changes that may take place during the year).\nAppendix I\nAppendix I\n[List of instruments referred to in Rule 10 (i)]\nNumber of Article in Schedule I\nNumber of Article in Schedule I-A\n1.\nAdministration bond\n2\n2.\nAffidavits\n4\n3.\nAgreements of memoranda of agreements printed in the hindi\n\t\t\t\t\tlangauage\n5(C)\n4.\nAppointments made in execution of a power\n7\n5.\nArticles of association of a Company\n10\n6.\nArticles of clerkship\n11\n7.\nBills of lading\n14\n8.\nCharter parties\n20\n9.\nDeclarations of trust\n64-A\n10.\nInstruments evidencing an agreement relation to - (1) the\n\t\t\t\t\tdeposit of title-deeds or instruments constituting or being\n\t\t\t\t\tevidence of the title to any property whatever (other then a\n\t\t\t\t\tmarketable security), or (2) the pawn or pledge or hypothecation\n\t\t\t\t\tof movable property.\n6\n11.\nLease partly printed or lithographed in on oriental language,\n\t\t\t\t\twhen the written matter does not exceed one-fourth of the\n\t\t\t\t\tprinted matter.\n35\n12.\nMemoranda of Association of Companies\n39\n13.\nMortages of crops.\n41\n14.\nNotes of protest by Master of ships Revocations of trust\n44\n15.\nRevocation of trust\n64-B\n16.\nShare-warrants issued by a Company in accordance with Section\n\t\t\t\t\t43 of the Indian Companies Act, 1913 (VII of 1913).\n59\n17.\nWarrants of goods.\n65\n18.\nNote or memorandum when the duty payable exceeds twenty naye\n\t\t\t\t\tpaise.\n43(b)\n19.\nTransfer of the descriptions mentioned in Article 62, clause\n\t\t\t\t\t(a) and (b) of Schedule I-A, when the duty payable exceeds Rs.\n\t\t\t\t\t10\n62(a) & 62 (b)\nAppendix II\nAppendix II\n[List of instruments referred to in Rule 10 (ii)]\nNumber of Article in Schedule I\nNumber of Article in Schedule I-A\n1.\nAgreements or memoranda of agreements which, in the opinion\n\t\t\t\t\tof the proper officer, cannot conveniently be written on sheets\n\t\t\t\t\tof paper on which the stamps are engraved or embossed.\n2.\nInstruments engrossed on parchement and written in he English\n\t\t\t\t\tstyle which, in the opinion of such officer, cannot conveniently\n\t\t\t\t\tbe written on sheets of paper on which the stamps are engraved\n\t\t\t\t\tor embossed\n3.\nAwards\n11\n4.\nBills of exchange payable otherwise then on demand and drawn\n\t\t\t\t\tin the province.\n13 (b) & (c)\n5.\nBonds.\n15, 16, 26, 34, 56 & 57\n6.\nCertificate of sale.\n18\n7.\nComposition deeds\n22\n8.\nConveyances\n23\n9.\nDebentures.\n37\n10.\nInstruments imposing a further charge on mortgaged property.\n32\n11.\nInstruments of apprenticeship.\n9\n12.\nInstruments of co-partnership.\n46-A\n13.\nInstruments of dissolution of partnership.\n46-B\n14.\nInstruments of exchange.\n31\n15.\nInstruments of gift.\n33\n16.\nInstruments of partition.\n45\n17.\nLeases.\n35\n18.\nLetters of licence.\n38\n19.\nMortgage-deeds.\n40\n20.\nPowers of attorney.\n48\n21.\nReconveyances of mortgaged property.\n54\n22.\nRelease.\n55\n23.\nSettlements\n58\n24.\nTransfer of the description mentioned in Article 62, clauses\n\t\t\t\t\t(c), (d) and (e) of Schedule I-A\n62(c),(d)&(e)\nAppendix III]\nAppendix III]\nForm A\nForm A\n[ See Rule 26 sub-rule (1)]\nCourt fee label of Rs. five to be affixed.\nCourt fee label of Rs. five to be affixed.\nForm of application for grant or renewal of a licence to sell stamps under the Indian Stamp Act, 1899 (II of 1899)\nForm of application for grant or renewal of a licence to sell stamps under the Indian Stamp Act, 1899 (II of 1899)\n1.\nApplicant’s name in full and residential address.\n2.\nDate of birth (according to the English Calendar).\n3.\nPlace of vend where the applicant desires to vend\n\t\t\t\tPlace............stamps.\nTown........\nTehsil......\nDistrict....\n4.\nEducational qualification (state the last examination passed).\n5.\nExtent of amount which the applicant can invest in purchasing\n\t\t\t\tstamps from treasury.\n6.\nPresent occupation, if any.\n7.\nWhether applicant wants to work as stamp vendor on part time\n\t\t\t\tbasis, or full time basis.\n8.\nName and address of relative, if any, practicing as a Document\n\t\t\t\tWriter or Stamp Vendor (stating relationship) on the date of\n\t\t\t\tgiving the application.\n9.\nWhether convicted of any criminal offence or removed from\n\t\t\t\tGovernment/private service (give particulars).\n10.\nOther relevant information, if any.\nNote. - 1. Affix Court-fee label of Rs. Five.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "2",
"title": "2. Attach original copy of the treasury challan in support of having credited the prescribed fee.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "3",
"title": "3. In case of renewal of a licence, the previous licence should be enclosed with the application.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "4",
"title": "4. Attach true copies of certificate in support of date of birth and the last examination passed.",
"chapter": null,
"content": "Signature of the applicant.\nForm B\nForm B\n[ See Rule 26 sub-rule (2)]\nForm of licence to sell stamps under the Indian Stamp Act, 1899\nForm of licence to sell stamps under the Indian Stamp Act, 1899\n(II of 1899)\n(II of 1899)\nPlace.........\nTown..........\nTehsil........\nDistrict......\nLicensing Authority District (Collector)\nConditions\nConditions\nLicensing Authority District\nEndorsement\nEndorsement\nCollector.\nForm C Form of Cash Security Bond [ See Rule 26 (4) (b)] 1. Know all men by these parents that I, A B of........................held and firmly bound into the Governor of Chhattisgarh (hereinafter referred to as \"Government\") in the sum of Rs........................................... (Rupees.................. only) deposited with the Government for which payment has well and truly been made, I bind myself, my heirs, executors, administrators and legal representatives by these presents signed and dated the................day of..........20......\nForm C\nForm of Cash Security Bond\nForm of Cash Security Bond\n[ See Rule 26 (4) (b)]\nSignature of Depositor/Stamp Vendor\nOn behalf of the Governor.\nForm D]\nForm D]\nRegister of daily sales of stamps other than hundi and adhesive stamps\nRegister of daily sales of stamps other than hundi and adhesive stamps\n(Referred to in Rule 39)\nSerial No. (Year of Sale)\nDate of sale\nDescription of stamps\nValues of Stamps purchased (in words)\nThe name, father’s name and residence the\n actual purchaser\n(1)\n(2)\n(3)\n(4)\n(5)\nIf purchased on behalf of a third person the\n name, father’s name and residence of that person\nName of parties to the transaction and their\n address\nNature of transaction and consideration\nSignature or thumb impression of the purchaser\nSignature of the Licensed vendors]\n(6)\n(7)\n(8)\n(9)\n(10)\nForm E\nForm E\nLicensed Vendor's Abstract-Daily Sale Register\nLicensed Vendor's Abstract-Daily Sale Register\n(Referred to in Rule 42)\nDate of sale etc.\nParticulars of receipts, issues and balances\nNon-Judicial Stamps\nNo. Fifteen N.P.\nValue Rs.\nNo. Twenty N.P.\nValue Rs.\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nNon-Judicial Stamps\nNon-Judicial Stamps\nNo. Twenty five N.P.\nValue Rs.\nNo. Forty N.P.\nValue Rs.\nNo. Fifty N.P.\nValue Rs.\n(7)\n(8)\n(9)\n(10)\n(11)\n(12)\nNon-Judicial Stamps\nNon-Judicial Stamps\nNo. Seventy five N.P.\nValue Rs.\nNo. One rupee\nValue Rs.\nNo. One rupee Fifty N.P.\nValue Rs.\n(13)\n(14)\n(15)\n(16)\n(17)\n(18)\nNon-Judicial Stamps\nNon-Judicial Stamps\nNo. Two rupees\nValue Rs.\nNo. Two rupees Fifty N.P.\nValue Rs.\nNo. Three rupees\nValue Rs.\n(19)\n(20)\n(21)\n(22)\n(23)\n(24)\nNon-Judicial Stamps\nNon-Judicial Stamps\nHundi Stamps\nHundi Stamps\nNo. Three rupees Fifty N.P.\nValue Rs.\nNo. and so on\nValue Rs.\nNo. For such denominations as may be in stock\nValue Rs.\n(25)\n(26)\n(27)\n(28)\n(29)\n(30)\nRevenue Stamps\nRevenue Stamps\nNo. 0.05 N.P. 0.10 N.P. 0.15 N.P. and 0.25 N.P.\nValue Rs.\nTotal value of receipt sales and balances\n(31)\n(32)\n(33)",
"footnote": "",
"is_definition": false,
"sort_order": 53
}
],
"metadata": {
"Act ID": "cg119",
"Act Number": "",
"Enactment Date": "",
"Act Year": "1942",
"Short Title": "The Chhattisgarh Stamp Rules, 1942",
"Type": "STATE",
"Location": "Chhattisgarh"
},
"updated_at": "2026-09-29 21:55:19"
}