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SECTION I
CHAPTER 1
INTRODUCTION

1.1 Under Section 16 of the Comptroller & Auditor Generals (Duties, Powers and
Conditions of Service). Act, 1971, it shall be his duty to audit all receipt which are
payable into the Consolidated Fund of India and of each State and to satisfy himself
that the rules and procedures framed in this behalf are designed to secure an effective
check on assessment, collection and proper allocation of revenue. In pursuance of these
duties, the audit of stamp duty and registration fees had been taken up with effect from
March 1973.
1.2 General principles governing the audit of receipts are contained in Chapter-III of
Section II of the Comptroller & Auditor Generals Manual of Standing Orders Audit
Second Edition 2002. This manual is meant only to supplement the provisions in the
Manual of Standing Orders (Audit). Audit of receipts often involves interpretation of
the related statutes and rules, notifications and orders issued thereunder. In interpreting
the law, rules & notifications etc. the following points have to be borne in mind:-

Where a particular term has been defined in the Act that definition is to be followed. In
the absence of any such definition, if any, in enactments which are pari materia may be
followed. If the terms have not been defined in the Acts which are pari-materia definitions
the general clauses of Act are to be taken as the guideline.
Fiscal enactments are to be construed precisely according to the language used. In
taxation we have to look clearly at what is stated; there is no room for any intendment. There is
no equity about a tax; there is no presumption as to a tax; you read nothing in; you imply
nothing; but you look fairly at what is said and this is that tax; (Eape brandy, Syndicate Vs
CIR 12 TC 358, 367).
There is no equity about a tax does not mean that a tax is necessarily unfair but that
consideration of equity need not necessarily enter into the interpretation of the words of
the Act.
If a particular section lends itself to two or more interpretations, interpretation
consistent with the other sections of the Act may be taken. If a section has doubtful or
ambiguous meaning, it must be resolved in favour of the tax payer.
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Since the laws under which revenue is collected provide for judicial remedy or judicial
interpretation, the activity of audit should be limited to those matters, which are not subject to
the judicial process.
1.3. The receipts of the Registration Department are mostly based on Acts passed by the
Parliament and the State Legislature. These are supplemented by rules, notifications,
executive orders, circulars and directions issued by the Government and the Inspector
General of Registration under the provisions of the Acts concerned. The following
Acts/Rules are administered by the Registration Department.
(i) The Indian Stamp Act, 1899 as amended. Extended to the whole of New M.P.
by M.P. Taxation Law (Extension) Act, 1957 (Act No. XVIII of 1957) with
effect from 01-11-1957.
(ii) Provisions under Special Laws imposing Additional Stamp duties by local
authorities.
(iii) Indian Registration Act, 1908.
(iv) Madhya Pradesh Prevention of Under Valuation of Instrument Rules, 1975.
(v) Madhya Pradesh Preparation and Revision of market value Guide line Rules
2000.
1.4. This manual is intended primarily to lay down guidelines for the revenue audit parties,
auditing the offices of the Registration department. For the efficient discharge of their
duties, members of the audit parties should be thoroughly conversant with the
procedure of levy, collection, remittance, refunds etc. of duty/fees adopted by the
Registration department and also with the relevant statutes, rules and case laws.
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SECTION II- STAMP LAW
CHAPTER 2
LEGISLAIVE BACKGROUND

2.1 Under article 246(1) read with entry 91 of the list I (Union List) of the Seventh
Schedule to the Constitution of India, Parliament has the power to legislate on rates of stamp
duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit,
policies of insurance, transfer of shares, debentures, proxies and receipts. As regards rates of
stamp duty on other documents/instruments the legislative power is vested in the State
Legislatures by entry 63 of List of II (State List) in the Seventh Schedule. The legislative
powers with regard to levy and management of stamp duties on all documents whether
included in List I or List II is the subject of item 44 in List III (concurrent list). Under article
268 of the Constitution, Stamp duty on documents mentioned in List-I (item 91) are also
collected and appropriated by the States within which such duties are leviable.
2.2 The present Central Act II of 1899 (The Indian Stamp Act, 1899) is, according to its
preamble, an Act to consolidate and amend the law relating to stamps. As regards Madhya
Pradesh, the Indian Stamp Act, 1899 as amended by the State Government from time to time is
in vogue.
2.3 Determination of the rates and collections.- The Indian Stamps Act 1899 and the
State legislations impose duty on various instruments specified in the schedule thereto at the
rates specified therein. Such duties are paid by the executors of instruments either by using
impressed stamp paper of proper denomination or by affixing stamps of proper denomination
on them.
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CHAPTER 3
BASIC FEATURES OF STAMP ACT

3.1. Authority and Object:- The levy of Stamp duty in the State of Madhya Pradesh is
governed by the Indian stamp Act, 1899 as amended by the Government of Madhya Pradesh
from time to time and the rules framed thereunder. Under the Stamp Act stamp duty is levied
on instruments and not on transactions. The term 'instrument' includes every document by
which any right or liability is or reported to be created, transferred, limited, extended,
extinguished or recorded. The duty is levied only on the instruments specified in the Schedule
to the Act.
The scope of the Indian Stamp Act is three fold:-
(i) to raise revenue by taxing instruments;
(ii) to penalise by rendering an unduly stamped instrument to be in admissible in evidence;
and also
(iii) to provide for penalty against evasion of stamp duty.
3.2. How paid.- Stamp duty is paid by means of non judicial stamps, adhesive as well
as impressed. The following Acts empower the Municipal Corporations, Municipalities and
Panchayats to levy a duty on certain transfers made by way of sale, gift, conveyance and
usufructuary mortgage of property in the shape of an additional stamp duty at the rates
prescribed in the concerning Acts.
(i) M.P. Municipal Corporation Act, 1956.
(ii) M.P. Municipalities Act, 1961.
(iii) M.P. Panchayats Act, 1962
(iv) M.P. Cess Act, 1982.
(v) M.P. Panchayat Raj Act, 1993.
The local bodies surcharge is one of the sources of revenue for them and is paid every
year by the State Government to Corporations, Municipalities and Panchayats from the
Consolidated fund of the State in the form of grant-in-aid approximately equal to the additional
duty realised in respect of the property situated within the area of such local bodies after
making such deduction on account of cost of collection as the State Government may
determine.
3.3. In the definition clauses under Section 2 of the Indian Stamp Act twenty eight
words and usages in the Act are defined. The definitions given are subject to the context in
which the words and usages are used in the Act. The interpretations of terms contained in
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Section 2 are useful only for the purpose of the Act for ascertaining the stamp duty with which
an instrument is chargeable. In applying the definitions great caution has to be exercised.
3.4. Mode of use.--Payment of duty is to be indicated on instruments by means of
stamps. Government has the power to frame rules for the purpose of regulating the description
and the number of stamps to be used (Section-10). For certain instruments, adhesive stamps
may be used (Section 11). Unless the adhesive stamps used are cancelled at the time of affixing
or execution of the instrument, it is to be treated as unstamped (Section 12). Except in certain
cases of endorsement, receipt etc., no instrument chargeable with duty is to be written on a
stamp paper upon which an instrument chargeable with duty has already been written (Section
14). If the stamp duty for one instrument depends in any manner upon the duty actually paid on
another instrument, the duty so paid on the other instrument is to be mentioned in the
instrument for which stamp duty is to be so worked out (Section 16).
3.5. Time of stamping instruments.- When executed by any person in the state of
Madhya Pradesh, every instrument is required to be stamped before or at the time of execution
(Section 17). When executed out of India, instrument is to be stamped within three months
after first receipt within the State of Madhya Pradesh (Section 18). When executed in India but
outside the State of Madhya Pradesh, the difference between the duty payable had the
document been executed in the State, less the amount of duty already paid, is payable at the
time of receipt of the instrument in the State (Section 19A).
3.6 Valuation for duty :- Valuation for duty shall be done according to the market
value of property. For valuation, guidelines are prepared according to M.P. Guidelines Rules
2000.
3.7. Duty by whom payable :- Stamp duty is payable either by the executor or the
claimant as agreed to between them. The Act provides certain obligations to pay stamp duty by
a specified party in case of certain instruments, when an agreement on this among the parties is
not subsisting (Section 29).
3.8. Adjudication as to stamps.- Collector or any other person authorised for the
purpose is to determine the duty chargeable on any instruments, when instruments are brought
to him to have his opinion. For this the person so bringing has to pay the prescribed fee. If the
Collector determines that the instrument is not chargeable with duty or that the instrument is
already fully stamped, he has to certify to that effect by endorsement on the instrument. If it is
determined that the instrument is not duly stamped, the person would have to pay the
deficiency, and when such payment is made, a certificate to the effect of full payment of duty
has to the recorded on the instrument by endorsements (Section 31 & 32)
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3.9. Instruments not duly stamped.- The Act entrusts duties on certain officers
including the registering officer to impound instruments not duly stamped, when produced
before them (Section 33). Instruments not duly stamped are to have evident value only when
deficiency is made good and penalty paid (Section 37).
3.9-A Refund of penalty/duty.- Power to refund penalty is vested in the Collector of
Stamp (Section 38). In the case of excess stamp duty paid, refund is permissible if applied for
by the party within three months of the order charging stamp duty (Section 45).
3.10 Instruments under valued how to be dealt with.- [(1) If the Registering Officer
appointed under the registration Act, 1908 (No. XVI of 1908), while registering any instrument
finds that the market value of any property which is the subject matter of such instrument has
been set forth less than the minimum value determined in accordance with any rules under this
Act, he shall, before registering such instrument refer the same to the Collector for the
determination of the market value of such property and the proper duty payable thereon.
(1-A) Where the market value as set forth in the instrument is not less than the
minimum value determined in accordance with any rules under this Act, and the Registering
Officer has reasons to believe that the market value has not been truly set forth in the
instrument, he shall register such instrument and thereafter refer the same to the Collector for
determination of market value of such property and proper duty payable thereon.
(Section 47 A)
3.11 Allowance for stamp in certain cases :- In certain cases Collector of Stamp may
make allowance for impressed stamps spoiled on application made by the party ( Section 49).
Similar allowance can be granted by Government under its authority for stamped papers used
for printed forms of instruments when such forms cease to be in use (Section 51). Collector
may give allowance for stamps spoiled or misused inadvertently, by issue of other stamps of
equal value or by payment of the value after deducting a specified per cent (Section 53).
Similar allowances are permissible in the case of stamps not required for use ( Section 54).
Collector may, upon application for renewal of certain debentures, made within one month
repay to the person issuing such debentures, the value of the stamps on the original or on the
new debenture, whichever is less (Section 55).
3.12. Proper receipt.- Any person receiving money, cheque, bill of exchange or
promissory note for a sum exceeding Rs. 5000/- should give the payer a duly stamped receipt if
so demanded by him (Section 30). Any person who being required under section 30 to give
a receipt, refuses or neglects to give the same or with intent to defraud Government of any
duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or
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value gives a receipt for an amount or value not exceeding Rs. 5000/- or separates or divides
the money or property paid or delivered, is punishable with fine not exceeding Rs. 100/-
(Section 65). Similarly a person who having received premium does not make out duly
stamped policy of insurance within one month from the date of receipt of money, or makes one
which is not duly stamped is punishable with fine which may extend to Rs. 200/- (Section 66).
Penalty for not drawing full number of bills or marine policies purporting to be drawn in sets
may extend to Rs.1000/- (section 67). Fine up to Rs. 1000 may be imposed for post-dating bills
and for other devices to defraud the revenue (Section 68).
3.13. Power to make rules:- Power to make rules to carry out the purposes of the Act
is vested in the State Government. Rules are to be made by issue of notification in the gazette
(Section 75). All rules made by the State Government under this Act shall, as soon as possible
after they are published, be laid on the table of the legislative Assembly. (Section 75A).

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CHAPTER 4
CLASSIFICATION OF DOCUMENTS

4.1. Stamp duty on instruments:- (i) The basic principle of Indian Stamp Act is that it
levies duty on the instruments and not on the transactions covered by the instruments, i.e., the
levy of stamp duty is on the instruments recording the transactions and not on the transactions
them selves.
(ii) The stamp duty on an instrument depends on the real nature or substance of the
transactions recorded in the instruments and not on any title or description or nomenclature
given by the parties who execute the instruments. The description in any deed given by the
parties is thus not decisive in classifying the documents but it is only the actual character of the
transactions and true nature of the rights created by the instruments that are decisive in such
matters. It is, however, open to the parties to select and adopt a particular form of transaction
so as to attract less duty.
(iii) The third principle is that the sufficiency of stamp duty leviable on a document
must be determined by looking at the document and what is stated therein and not on any other
evidence. The valuation for that purpose of the stamp duty is also to be based on the value of
the instrument executed and not with reference to subsequent or antecedent changes.
4.2. Classification of instruments.- For the purposes of the administration of stamp
Act, the instruments have been broadly classified under 59 categories and set out in the
schedule to the Act. Every instrument mentioned in the schedule is chargeable with duty of the
amount indicated therein as the proper duty therefore, subject to exemption, if any, enumerated
below each article.
4.3. Principles of Classification.- It is the duty of the Registering Officer to see that
the instruments presented to him for registration bear adequate stamp duty, and for this
purpose, he should be guided by the definition in the Indian Stamp Act etc., various judicial
decisions, case laws, rulings and the executive orders issued by the Government. Apart from
the description of the different kinds of documents in the schedule of the Act, the intention of
the party executing the document will be the deciding factor for the final classification of the
document as belonging to one or the other of the 59 articles enumerated in the schedule.
4.4. Classification - How to decide:- The method usually adopted by parties seeking
registration for avoidance of payment of stamp duties at higher rates, is to get the documents
drafted and worded in such a way as to make them appear to belong to a category attracting
lower rate of stamp duty, when actually they are classifiable under a category chargeable with
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higher rates e.g. conveyance presented as release, gift as release, gift as settlement, settlement
as partition, reconveyance as cancellation etc. The narrations in the documents have to be
studied closely and carefully by the registering authorities before deciding upon the final
classification of the document.
4.5. Types of documents. - Bond, conveyance, gift, settlement, release, lease,
mortgage, partition and exchange are some of the important documents which are frequently
presented for registration. The definition and other salient features of these instruments are
given below for general guidance.
Definitions and salient features of certain important instruments
1. Bond (Art.12) - The definition of the word 'Bond' is not exhaustive. The expression
"includes" tends to show that the definition can be extended to the scope of clauses (a), (b) and
(c). Thus requisite of a bond are:-
(i) It may be a conditional instrument whereby a person obliges himself to pay
money to another.
(ii) It may be an instrument creating an obligation and attested by a witness who is
not the scribe.
(iii) The instrument must not be payable to bearer or order.
(iv) The instrument may be for delivery of grain or agricultural produce.
(v) The breach of the obligation should not "sound" in damages. Clauses (b) and (c)
of the definition should be read together.
While a bond creates an obligation, a mortgage not only creates an obligation but
serves its performance by a pledge of property. Both the documents may be combined in one.
(In Re-Board of Revenue, 58 All 1083 :
163 I.C. 614 : 1936 ALL 481 (S.B.)).
2. Conveyance (Art 22) Conveyance, includes a conveyance on sale and every
instrument by which property whether movable or immovable, is transferred inter vives
(between two living persons) and which is not otherwise specifically provided for by the
schedule.
A transfer in exchange for moneys worth is a conveyance on sale. Thus it follows that
all transfers of property which are not conveyances on sale and which could not be categorized
as belonging to any of the transfers that have been separately and specifically provided for in
the schedule, should be treated as instruments of conveyance under this article and stamped
accordingly.
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3. Gift (Article 31).The term gift has not been defined in the Stamp Act.
The definition of gift given in Section 122 of the Transfer of Property Act, 1882 has been
adopted, viz. the transfer of certain existing movable or immovable property made voluntarily
and without consideration by one person called the owner to another person called the donee
and accepted by or on behalf of the donee.
(i) Recital in document of a gift of cash as ready completed is not chargeable with
duty in view of language used in section 2 (14) of this Act. (Hanuman Prasad
Vs. State of Rajasthan, AIR 1958 Raj. 291).
(ii) J oint family consisting of father and one son only, father relinquishing his share
in favour of his son, transfer held to be gift and not release. (Tulsiramappa Vs.
State, 1952 NLJ . 440).
(iii) Where a Muslim reduces in writing a gift which he could make orally by
delivery of possession under Muslim personal law, such writing shall be an
instrument chargeable under this Article. (The Inspector General of Registration
and Stamps Vs. Tayyabe Begam, AIR 1962. AP. 199).
4. Lease (Article 31).According to the definition in the Stamp Act, Lease
means a lease of immovable property and includes something else which would not strictly be
styled a lease. Thus the distinction in the Act is not self-sufficient. Under Section 105 of the
Transfer of Property Act, 1882, a lease of immovable property is defined as a transfer of a right
to enjoy such property, made for a certain time, expressed or implied or in perpetuity in
consideration of a price paid or promised, or of money, a share of crops, service or any other
thing of value to be rendered periodically or on specified occasions to the transferor by the
transferee who accepts the transfer on such terms. The transferor is called the lessor, the
transferee is called the lessee, the price is called the premium and the money, share, service or
other thing to be so rendered is called the rent.
5. Mortgage (Art. 38).Mortgage deed includes every instrument whereby, for
the purpose of securing money advanced or to be advanced, by way of loan, or an existing or
future debt, or the performance of an engagement, one person transfers or creates, to or in
favour of another, a right over or in respect of specified property. Section 58 of the Transfer of
Property Act refers to mortgages as relating to immovable property only, while the stamp Act
applies the term to transfers both of movable and immovable property.
The levy of stamp duty on instrument of mortgage is made in two ways (viz) when
possession of the property or any part of the property comprised in such deed is given by the
mortgagor or agreed to be given (ii) when possession is not given or agreed to be given as
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aforesaid and it has no relevance with the kinds of mortgages contemplated in the Transfer of
Property Act.
6. Partition (Article 43).Instrument of partition means any instrument whereby
co-owners of any property divide or agree to divide such property in severalty, and also
includes:-
(i) a final order for effecting a partition passed by any revenue authority or any
Civil Court.
(ii) an award by an arbitrator directing a partition; and
(iii) when any partition is effected without executing any such instrument, any
instrument or instruments, signed by the co-owners and recording whether by
way of declaration of such partition or otherwise, the terms of such partition
amongst the co-owners.
(a) A deed by which co-owners divide property in severalty is a deed of
partition and merely because mutual release is an incident of the division,
the partition does not become a release. Moreover, a deed of release is a one
sided document and binds the executant alone, while a partition is an
agreement between two or more persons who are all bound by it
(11 Lah. LT 157).
(b) Where, of the two daughters who inherited certain property from their
mother, one died and her husband and the surviving daughter purporting to
be co-owners divided the property among themselves and executed two
documents styled as releases. It was held that they were really instruments
of partition though styled as releases. (12 Mad. 198 F.B.).
(c) A Hindu executed in favour of his father, as representing the interest of
other members of the family, an instrument by which he relinquished his
right over the general property of the family in consideration of certain lands
being allotted to him for life, and certain debt incurred by him being paid. It
was held that the instrument was not a deed of partition, but a release, and
should be stamped accordingly. (18 Mad. 233).
(d) Where three of seven brothers constituting an undivided Hindu family
executed documents where by each acknowledged the receipt of certain
property, made over to him, a division of family property having been
effected, and acknowledged himself liable for one-seventh of the debts of
the family, the documents were held to be instruments of partition.
(15 Mad. 164 F.B.).
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An instrument between partners dividing the outstandings of the partnership without
dissolving the partnership is a partition and not a dissolution of partnership (3 Bom. L.R. 132).
7. Release (Art. 49)A release is a document whereby a person renounces a claim
upon another person or against any specified property.
(a) Release presupposes existence of claim on some person or property. If such claim is
non-existent, there is no question of release (1957 Raj. 125).
(b) Whereby a document, a person voluntarily renounces, for consideration, rights of
succession to impartible estate, it is a release (1 Andh. W.R. 183).
(c) A document executed by the father of a joint family releasing his interest in part of
his joint property in favour of his only son, has been held to be a gift deed and not a
release deed (1952 N.LJ 40).
(d) A release deed can be usefully employed as a form of conveyance by a person
having some interest or right to another having limited estate and the release thus
operates as an enlargement of limited estate. It can also be made, by using words of
sufficient amplitude to transfer title to one having no title before the transfer. (1
Mys. I.J . 489).
The Mumbai High Court has, on the other hand, held that an instrument styled as
release, under which a co-owner relinquishes his share of the property in favour of the other
co-owner on receiving a specified sum of money, is a conveyance and not a release
(32 Bom. 505).
(e) Where two persons each of whom claimed the sole right to the property of a
deceased relation, arrived at a compromise of their respective claims and gave
effect thereto by means of two deeds by which each relinquished, in favour of
the other his (her) claim to a portion of the estate of the deceased, it was held
that the parties cannot be regarded as co-owners agreeing to divide the joint
property and that the deeds were releases and not an instrument of partition (38
All. 56).
8. Settlement (Art 52). Settlement means any non-testamentary disposition, in
writing, of movable or immovable property made
(a) in consideration of marriage,
(b) for the purpose of distributing property of the settler among his family or those
for whom he desires to provide, or for the purpose of providing for some person
dependent on him, or
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(c) for any religious or charitable purpose, and includes an agreement in writing to
make such a disposition and where any such disposition has not been made in
writing, any instrument recording, whether by way of declaration of trust or
otherwise, the terns of any such disposition.
The definition excludes testamentary disposition. One of the tests in determining whether an
instrument is testamentary or not is to see whether it is revocable. If it is revocable, it is
testamentary. A non-testamentary instrument is intended to have immediate operation. Thus,
while settlement is non-testamentary, a will is testamentary.
In a settlement, the object of the instrument must be to make provision for the grantee.
(a) A document by which the executants declared that he held the property and
intended to hold it for his life and made disposition regarding it, to take effect after
his life, making provisions for the members of his family, was held to be a
settlement and not a declaration of trust (2 pat. LR).
(b) Whereby term of an instrument the future rental income of two houses were to be
utilized by trustee for the benefit of minor children of donor, it was held that it was
a settlement ( 1 LR 1 All. 857.)
(c) A transfer of land absolutely in pursuance of a compromise of a widows suit for
maintenance, is neither a gift nor a settlement, but must be stamped as a conveyance
(21 Mad. 422).
9. Security bond (Article 51).Security bond is an instrument executed by way of
security for the due execution of an office or to account for money or other property received
by virtue thereof or executed by a surety to secure in due performance of a contract.
10. Dissolution of partnership (Art. 44). A document wherein one or some of the
partners in a firm sever their connection with the firm.

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CHAPER 5
LEVY, ASSESSMENT AND COLLECTION OF STAMP DUTY

5.1. Levy of Stamp duty:Section 3 of the Indian Stamp Act, 1899 is the charging
section according to which all instruments enumerated in schedules 1 and 1-A of the Act ibid
(reproduced in manual as Appendix I & II) whether executed out of India or in Madhya
Pradesh or out of Madhya Pradesh and relates to property or to any matter or thing done in
Madhya Pradesh and is received in Madhya Pradesh, are chargeable with the duty of amount
indicated in those schedules subject to the exemptions mentioned therein.
Instrument not mentioned in the schedules are not subject to duty e.g. Will.
5.2. Determination of Stamp duty:The stamp duty chargeable on documents has to
be determined taking into account the nature of the document, article in the schedule under
which it is classified and the amount or the value of the subject matter of the instrument. It has
to be ensured that the document has been duly stamped with the value and description of the
stamp required by the law in force.
5.3 Duty on Documents affecting more than one instrument. While section 3 of the
Act is the charging Section, Section 4 to 6 deal with the liability of instruments to duty when a
document affects more than one instrument, subject matter or description in the schedule.
5.4. Several instruments used in single transaction of sale, mortgage or settlement
(Section 4). Where, in the case of any sale, mortgage or settlement, several instruments are
employed for completing the transaction, the principal instrument only is chargeable with the
stamp duty prescribed thereof in the schedule 1-A and each of the other instrument is
chargeable with duty of four rupees and paise fifty instead of the duty (if any) prescribed for it
in that schedule. However, the duty chargeable on the instrument, determined as the principal
instrument by the party, shall be the highest duty which would be chargeable in respect of any
of the said instruments employed.
Example.In an instrument executed by a lessee, he agreed to take a lease of the
property to make repairs, pay a certain rent and not to quit the premises for a certain period.
The deed was a lease as well as an agreement and under the above provisions the higher duty
either as lease or agreement is chargeable.
5.5 Instruments relating to several distinct matters (section 5):- Any instrument
comprising or relating to several distinct matters is chargeable with the aggregate amount of
the duties with which separate instruments, each comprising or relating to one of such matters
are chargeable under the stamp act. In other words, section-5 provides for the determination of
15
the stamp duty on a multifarious instrument to duty when a document affected more than one
instrument, or an instrument relating to several distinct transactions
5.6. Some examples of distinct matters The following are some examples of
matters that have been considered as distinct:-
(i) the provision in a deed of lease effecting an agreement for sale of certain properties
pertaining to leased land,
(ii) the provision of an agreement of security in deed of lease,
(iii) clauses in an agreement appointing new trustees and vesting in them the property
belonging to charity;
(iv) a deed of conveyance and a deed of release endorsed on it,
(v) clauses of an agreement and also of a declaration of a trust,
(vi) the provisions purporting to effect an obligation or a bond in a deed of lease.
(vii) Provisions of an acknowledgement of a debt and of a release,
(viii) Provisions effecting independent mortgages of a distinct part of entire property in
favour of each of the several mortgages,
(ix) The respective provisions of an agreement of service and of security;
(x) In a deed of sale, three different provisions one purporting to sell the property in
satisfaction of a part of vendors debts to the vendee, other undertaking to pay the
balance within a certain period, and the third being an agreement on the part of the
vendee creditor not to sue during that period, the vendor debtor for the balance of the
debt; and
(xi) The provision of mortgages or agreements in a power of attorney.
5.7. Some examples considered as not constituting distinct matters:The following
are examples of provisions treated as accessory or ancillary to the principal object of respective
instruments and, therefore, considered as not constituting a distinct matter :
(i) penal clause in an agreement ;
(ii) a provision to return the things deposited ;
(iii) Documents purporting to be mere acknowledgement of other transactions,
(iv) Provision in a deed of apprenticeship requiring the apprentice to serve for four years
with one person and two years with another to learn two different trades,
(v) Covenants giving an option to the lessee to purchase the property leased;
(vi) stipulations in a deed of mortgage that mortgagor will pay to the mortgage expenses to
be incurred by the mortgagee in defending the mortgaged and also on other accounts
benefiting the property;
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(vii) Covenant in a mortgage of land that the mortgagor will pay taxes, rates and assessment
on the land;
(viii) the stipulation in a mortgage of leasehold property that cost, etc., of renewal of the lease
will be charged on the property mortgaged;
(ix) the provisions securing the purchase money in an agreement for purchase of an estate;
(x) the provisions in an instrument embodying two distinct contracts, namely, one by the
principal and the other by the surety ;
(xi) the provision in an agreement of sale of goods, relating to the payment of godown rents
and fire insurance rates ;
(xii) convenants recording the concurrence of several parties;
(xiii) provisions of conveyance of a particular property to two mortgagees as tenants -- in --
common and not as joint tenants with separate provision of redemption ;
(xiv) a provision in the deed of sale of mortgage of outside properties as security by the
vendor for the due performance of his convenants,
(xv) the different provisions in a vakkalatnama,
(xvi) an averment in a deed of sale that a part of the consideration for a sale was forgone as a
present; and
(xvii) a surety clause in a rental deed and the deed itself.

5.8. Instruments executed by or in favour of several person.- The fact that several
persons join in an instrument does not make their shares in the transaction separate and distinct
matters, provided that there is a community of the same subject matter, either as to property or
interests in all the parties. If the interest of the parties relates to one thing which is the subject
matter of the instrument, or in other words, if the instrument effects the separate interests of
several and there is a community of the same subject matter as to all parties, then a single
stamp will be sufficient, but where the parties have separate interests in several subject matters,
there ought to be a separate stamp for each party. Similarly where the parties have no common
interest with regard to the subject matter, there ought to be a separate stamp for each.
The following are illustrative examples :-
(i) A grant of an annuity by several persons require only one stamp;
(ii) A conveyance by several firms jointly of their separate interests in certain shares in an
incorporated company requires only one stamp;
(iii) A lease to joint tenants requires only one stamp;
17
(iv) An agreement of several persons for a subscription to one common fund requires only
one stamp;
(v) One stamp is sufficient on a bond by several obligators with separate covenants if they
all relate to the same transaction, and
(vi) One deed incorporating several individual transfers and several individual releases
requires stamp duty under section 5 for distinct matters.
5.9. Instrument executed by a single person but holding different capacities.--
Where two or more persons join to execute an instrument, whether it comprises distinct matters
or not depends on whether the interests of the instrument are separate or joint. Conversely, if
one person holding properties in two different capacities, each unconnected with the other,
executes an instrument in respect of both of them, the instrument is to be held to comprise
distinct matters. The question of distinct matters in such cases may not arise, if there is
community of interests between the different subject matters contained in the same instrument.
5.9 A. Instrument coming within several descriptions in schedule (Section 6)
Subject to the provisions of the last preceding section, an instrument so framed as to come
within two or more of the descriptions in schedule I or in schedule IA as the case may be is
chargeable only with the highest of such duties; when the duties chargeable thereunder are
different.
5.10. All duties with which any instruments are chargeable are paid by means of non-
judicial stamp under Rule 3 of the state Stamp Rules, 1942. The instruments should be written
on impressed stamp of chargeable amount. The cases in which duty is paid on instruments
otherwise than stamp are :-
(i) When instruments are brought to the Collector under section 31 of the Stamp Act for
adjudication of duty or under section 41 of the Act ibid for voluntary payment of duty;
(ii) When excess duty and penalty are levied on the impounded documents.
In the above cases the stamp duty is paid in cash, the payment is indicated by the
endorsement of the Collector on the instrument.
5.11. Payment of duty in cash -- (Section 10-A).-- Payment of duty is not to be
normally made in cash. If however, the Collector is satisfied that there is a temporary shortage
of stamps in the district or that stamps of required denomination are not available, he may by a
general or special order issued in this behalf permit the duty to be paid in cash and authorise
the officer-in-charge of the treasury or the sub-treasury, as the case may be, on production of a
challan evidencing payment of duty in the Government treasury or sub-treasury, as the case
18
may be to certify by endorsement on the instrument or instruments the amount of duty so paid
in cash.
(2) The order so issued, if it is general, shall specify the period for which it shall
remain operative.
(3) Upon issue of the order referred in sub-rule (1) the amount of duty in question
shall be deposited under the head "0030-Stamp" by filling in ordinary challan forms in
duplicate.
(4) The depositor concerned shall then submit the unexecuted instrument together
with his copy of challan aforesaid for the amount receipted by the Treasury Officer or the State
Bank of India, as the case may be, to the Office-in-charge of the Treasury and the sub-treasury
as the case may be, where the amount has been deposited.
(5) The Treasury Officer shall, upon any instrument being presented to him before
it is signed and accompanied with an application for the purpose, endorse thereon a certificate
in form prescribed showing the amount of stamp duty paid in cash. The challan shall be
retained by the Treasury Officer and cancelled so that it may not be used again.
(6) In the registers maintained in the treasury for recording the transactions of
stamps, a separate column under the heading "Stamp duty paid in cash" shall be inserted.
Note:- The franking machines may be used for franking impression of stamps on all kinds of
instruments on which stamp duty is payable under the provising of the Act.
5.12. (i) Use of adhesive Stamps (Section 11).-- The following instruments may be
stamped with adhesive stamps, namely:-
(a) Instrument chargeable with the duty not exceeding ten paise, except parts of
bills of exchange payable otherwise than on demand and drawn in sets;
(b) bills of exchange and promissory notes drawn or made out of India.
(c) entry as an advocate, vakil or attorney on the roll of High Court ;
(d) notarial acts ; and
(e) transfers by endorsement of shares in any incorporate company or other body
corporate.
(ii) Whoever affixes any adhesive stamp to any instrument chargeable with duty which
has been executed by any person, when affixing such stamp should cancel the same so that it
cannot be used again. Any instrument bearing an adhesive stamp which has not been cancelled
so, that it cannot be used again, shall be deemed to be unstamped.
Any person who is required to cancel an adhesive stamp and fails to cancel such stamp
shall be punishable with the fine which may extend to one hundred rupees.
19
5.13. Reduction and remission of stamp duty (Section 9).-- Under section 9 of the
Stamp Act, the State Government has the power to reduce, remit or compound stamp duties.
Such power can be exercised by the State Government (of State) only in respect of instruments
other than bills of exchange, cheques, promissory notes, bills of lading, letters of credits,
policies of insurance, transfer of shares, debentures, proxies and receipts and in relation to any
other stamp duty chargeable under this Act and falling within List I in the Seventh Schedule to
the Constitution of India. In other words, in the case of bills of exchange, cheques, promissory
notes, bills of lading etc; the power is vested with the Central Government. This power is to be
exercised by issuing executive orders of Government published in the gazette.
A list of more important reductions and remissions ordered by Government is given in
Appendix IV to this Manual.
(ii) The following instruments are exempted from Stamp duty under section 3 of the
Act:-
(a) Any instrument executed by or on behalf of, or in favour of Government (i.e.
this exemption is applicable only to cases where duty is payable by Government, but for the
exemption).
(b) Any instrument for sale, transfer or other disposition of any ship or vessel.
20
CHAPTER 6
ADDITIONAL STAMP DUTY

6.1. Authority to levy additional Stamp duty.- M.P. Municipal Corporation Act
1956, M.P. Municipalities Act, 1961 and M.P. Panchayats Act 1962 empower for levy of
additional stamp duty on instruments of sale, gift and usufructuary mortgages. The extracts of
relevant sections are reproduced below:-
The additional stamp duty so levied is one of the sources of revenue for local bodies
and shall be paid every year, to respective local bodies from the consolidated fund of the State
in form of grant-in-aid, approximately equal to the extra duty realised under the provision of
respective Acts after making such deductions on account of cost of collection as the State
Government may determine.
6.2. (1) Relevant Extract from Section 133-A of M.P. -- Municipal Corporation
Law (Extension) Act, 1956. Section 133-A- power to impose additional stamp duty on
transfer of immovable property (1) The duty imposed by the Indian Stamp Act, 1899 on
instrument of sale, gift and usufructuary mortgage respectively, of immovable property, shall
in the case of instrument affecting immovable property situated within the limits of any
Corporation and executed on or after the date on which the provisions of this Act are made
applicable to such limits be increased by one Per centum on the value of property so situated or
in case of an usufractuary mortgage the amount secured by the instrument, as set forth in the
instrument.
(2) for the purpose of this section, Section 27 of the Indian Stamp Act, 1899 (II of
1899) shall be read as if it specifically required the particulars referred to therein to be set forth
separately in respect of-
(a) property situated in the Corporation area;
(b) property not situated in the Corporation area.
(3) The State Government shall, every year, pay to each Corporation from the
Consolidated Fund of the State a grant-in-aid approximately equal to the extra duty realised
under sub-section (1) in respect of the property situated within the area of each such
Corporation after making such deduction on account of cost of collections as the State
Government may determine.
(4) The State Government may make rule for carrying out the purposes of this section.

21
(2) Relevant Extract from Section 161- of, ) Madhya Pradesh Municipalities Act, 1961
(In force from 1-2-1962, vide Notification No. 2-XVIII-U published in Extraordinary
Gazette, dated 4
th
J anuary, 1962).
Section 161 Methods of assessment of duty on transfer of immovable property- (1)
The duty imposed by the Indian stamp Act, 1899 (II of 1899) on the instrument of sale, gift and
usufructuary mortgage, respectively of immovable property situated within the limits of any
municipality and executed on or after the date on which the provision of this Act came into
force within the municipality be increased by [1] per centum on the value of the property so
situated, or in the case of usufructuary mortgage on the amount secured by the instrument, as
set forth in the instrument:
Provided that nothing herein shall apply in the case of transfer of property where the
value of the property so transferred or in the case of a usufructuary mortgage the amount so
secured does not exceed two thousand rupees.
(2) for the purpose of this section, Section 27 of the Indian Stamp Act, 1899 (II of
1899) shall be read as if it specifically required the particulars referred there in to be set forth
separately in respect of-
(a) property situated in any Municipal area.
(b) property not situated in any Municipal area.
(3) The State Government shall, every year, pay to each Council from the Consolidated
Fund of the State a grant-in-aid approximately equal to the extra duty realised under sub-
section (1) in respect of the property situated within the area of each such Municipality.
(4) The State Government may make rules for carrying out the purpose of this section.

(3) Relevant Extract from Section 8 & 9 of Madhya Pradesh Upkar Adhiniyam 1982
[No. 1 of 1982]
[With effect from 1.10.1982]
Section 8. In this part
(a) Vacant land means open land, not being mainly used for the purpose of agriculture.
(b) Expressions agriculture and land shall have the meanings assigned to these
expressions in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).
Section 9. (1) There shall be charged, levied, and paid a cess on transfer by way of sale,
gift, lease for a period of thirty years or more or usufructuary mortgage, of vacant land and
land used for the purpose of agriculture [at the rate of five per centum of the amount of stamp
22
duty with which instrument of each such transfer is chargeable in accordance with the relevant
Article in Schedule I-A of Indian Stamp Act, 1899 (No. II of 1899].
Provided that exemption under the Indian Stamp Act shall mutatis mutandis applies to
the duty chargeable under that Act, as if cess were a duty chargeable under the Act.
(2) The cess charged and levied under sub-section (1) shall be paid and recovered along
with the registration of instrument of transfer of the vacant land and land used of the purpose
of agriculture. [The payment of the Cess, shall be indicated on the instrument of transfer by
means of stamp issued under the Indian Stamp Act. 1899 (II of 1899].
(3) The cess shall be payable by person by whom the stamp duty is payable under the
Indian Stamp Act, 1899 (II of 1899).
(4) Notwithstanding anything contained in the Act. 1908 (XVI of 1908), no officer
there under shall admit for registration any document unless the cess charged and levied under
sub-section (1) is paid in full.
[(4-A) the provision of Section 48 of the Indian Stamp Act, 1899 (II of 1899) shall
apply to recovery of cess under this part, as it applies to recovery of duties and penalties under
this Act].
(5) The proceeds of the cess shall be applied to rural development specially for
providing employment in rural areas.

(4) Relevant extract of section 75 of the Madhya Pradesh Panchayat Raj Adhiniyam,
1993
(No. 1 of 1994)
75. Duty on transfer of property within block The duty imposed under the Indian
Stamp Act 1899 (No. 2 of 1899), on instrument relating to sale, gift or mortgage of immovable
property situated within the block be increased by one per cent on the value of such property,
or in the case of mortgage on the amount secured by the instrument:
Provided that such extra stamp duty levied in respect of mortgage shall not exceed the
amount of stamp duty thereon:
Provided further that no extra stamp duty is leviable in respect of any instrument
exempted from stamp duty under the Indian Stamp Act, 1899 or the rules made thereunder.
23
SECTION III LAW OF REGISTRATION
CHAPTER 7
HISTORICAL AND LEGISLATIVE BACK-GROUND

7.1 (i) The first Act which provided for the registration of deeds and documents in India
was Act 16 of 1864 which came into force on 1
st
J anuary 1865. Before the enactment there
were local rules and regulations in different parts of India.
(ii) Article 246(2) of the Constitution of India and item 6 and 47 of list III of the
Seventh Schedule confer upon the State Legislature/Parliament the power to make laws for the
registration of deeds and documents and for the levy and collection of fees in respect of
registration of such deeds and documents. The Indian Registration Act, 1908, the Madhya
Pradesh Registration Rules, 1939 and table of fees prescribed by the State Government broadly
outline the system of assessment and collection of registration fees.
7.2 The Registration Act, unlike the Transfer of Property Act, strikes only at documents
and not at transactions. In the same way the Act does not require that a transaction affecting
immovable property should be carried out by a registered instrument. All that it enacts is that
when a document is employed to effectuate any of the transactions specified in section 17 of
the Act, such documents must be registered (Panchapagesa vs. Kalyanasundram (57)
A Madras 572).
(ii) The main objects of registration are:
(a) to provide a conclusive proof of the genuineness of the documents,
(b) to afford publicity of transactions,
(c) to prevent fraud,
(d) to afford facility for ascertaining whether a particular property has been dealt with, and
(e) to afford security of title deeds and facility of providing titles deeds in case the original
deeds are lost or destroyed.
7.3 Section 69(1) of the Indian Registration Act empowers the Inspector General of
Registration to make rules with the APPROVAL OF THE STATE GOVERNMENT consistent
with the Act. Accordingly, the Madhya Pradesh registration Rules, 1939 have been prescribed
by the Inspector General of Registration with the approval of Government and published in the
Central province Gazette under Notification No. 1618/R, dated 12
th
December 1939.
The State Government is empowered to make local amendments to the Indian
Registration Act in its applications to the State.
24
7.4 Restriction on Registration of documents under Section 230A of Income Tax
Act, 1961 Section 230 of the Income Tax Act 1961 provides restrictions on registration of
transfers of immovable property in certain cases.
(1) Notwithstanding anything contained in any other law for the time being in force,
where any document required to be registered under the provisions of clause (a) to clause (e) of
sub-section (1) of Section 17 of the Indian Registration Act, 1908 purports to transfer, assign,
limit or extinguish the right, title or interest of any person to or in any property valued at more
than five lakh rupees, no registering officer appointed under that Act shall register any such
document, unless the Income Tax Officer certifies that-
(a) Such person has either paid or made sufficient provision for payment of all existing
liabilities under this Act (Income Tax Act 1961) the Excess Profit Tax Act, 1940, the
Business Profits Tax Act, 1947. The Indian Income Tax Act, 1922, The wealth Tax Act,
1957 the Expenditure Tax Act, 1957, and the Gift Tax Act, 1958 or.
(b) the registration of the document will not prejudicially affect the recovery of any
existing liability under any of the aforesaid acts.
(2) The application for the certificate required under sub section (1) shall be made by
the person referred to in that sub-section and shall be in such form and shall contain such
particulars as may be prescribed.
25
CHAPTER 8
ORGANISATIONAL SET UP OF REGISTRATION DEPARTMENT

8.1 The Inspector General of Registration appointed under the provisions of Part-II of
the Indian Registration Act, 1908 is the administrative head of the Registration Department.
The duties of the department include administration of the Indian Stamp Act. He is assisted in
the performance of his duties by Assistant Inspectors General of Registration.
The superintendence and control of each registration district is vested in an Officer of
gazetted rank, designated as the District Registrar. He is also required to perform the duties of
a Sub-Registrar in respect of a sub-registry office amalgamated with his office but in order to
relieve him of the major portion of the original registration work, and thus enable him to pay
due attention to the important duties of supervision and inspection, a Sub-Registrar is
appointed to work jointly with him and under his orders.
The registration district is divided into sub-district and such sub-district is in the charge
of a Sub-Registrar. The inspection of all sub-registry offices and original registration branches
of District Registrar Offices is done by the inspectors of Registration Offices. They have the
special responsibility for ensuring that the valuation of the documents under the Indian Stamp
Act is done properly and that the references made by the Sub-Registrars to Collectors of
Stamps under section 47 A of the Act are in order.
8.2 Register-books to be kept in the several offices. (1) The following books shall
be kept in the several offices hereinafter named, namely:-
A In all registration offices
Book 1, Register of non-testamentary documents relating to immovable property.
Book 2, Record of reasons for refusal to register.
Book 3, Register of wills and authorities to adopt, and
Book 4, Miscellaneous Register.
B In the offices of Registrars
Book 5, Register of deposits of wills.
(2) In Book I shall be entered or filed all documents or memoranda registered under
section 17, 18 and 89 which relate to immovable property and are not wills.
(3) In Book 4 shall be entered all documents registered under clauses (d) and (f) of
section 18 which do not relate to immovable property.
26
(4) Nothing in this section shall be deemed to require more than one set of books where
the office of the Registrar has been amalgamated with the office of a Sub-Registrar.
(Section 51)
27
CHAPTER 9
BASIC FEATURES OF INDIAN REGISTRATION ACT, 1908

9.1 Documents of which registration is compulsory (1) The following documents
shall be registered, if the property to which they relate is situated in a district in which, and if
they have been executed on or after the date on which, Act No. XVI of 1864, or the India
Registration Act, 1866, or the Indian Registration Act, 1871, or the Indian Registration Act,
1877, or this Act came or comes into force, namely:-
(a) instruments of gift of immovable property;
(b) other non-testamentary instruments which purport or operate to create, declare, assign,
limit or extinguish, whether in present or in future, any right, title or interest, whether
vested or contingent, of the value of one hundred rupees and upwards, to or in
immovable property;
(c) non- testamentary instruments which acknowledge the receipt or payment of any
consideration on account of the creation, declaration, assignment, limitation or
extinction of any such right, title or interest; and
(d) lease of immovable property from year to year, or any term exceeding one year, or
reserving a yearly rent;
(e) non- testamentary instruments transferring of assigning any decree or order of a Court
or any award when such decree or order or award purports or operates to create,
declare, assign, limit or extinguish, whether in present or in future, any right, title or
interest, whether vested or contingent, of the value of one hundred rupees and upwards,
to or in immovable property:
Provided that the State Government may, by order, published in the Official Gazette,
exempt from the operation of this sub-section any lease executed in any district, or part of a
district, the terms granted by which do not exceed five years and the annual rents reserved by
which do not exceed fifty rupees.
(1A) The documents containing contracts to transfer for consideration, any immovable
property for the purpose of section 53A of the Transfer of Property Act, 1882 (4 of 1882) shall
be registered if they have been executed on or after the commencement of the Registration and
Other Related laws (Amendment) Act, 2001 and if such documents are not registered on or
after such commencement, then, they shall have no effect for the purposes of the said
section 53A.]

28
(2) Nothing in clauses (b) and (c) of sub-section (1) applies to-
(i) any composition deed; or
(ii) any instrument relating to shares in a joint stock Company, notwithstanding that the
assets of such Company consist in whole or in part of immovable property; or
(iii) any debenture issued by any such Company and not creating, declaring, assigning,
limiting or extinguishing any right, title or interest, to or in immovable property except
in so far as it entitles the holder to the security afforded by a registered instrument
whereby the Company has mortgaged, conveyed or otherwise transferred the whole or
part of its immovable property or any interest therein to trustees upon trust for the
benefit of the holders of such debentures; or
(iv) any endorsement upon or transfer of any debenture issued by any such Company; or
(v) [any document other than the documents specified in sub-section (1A)] not itself
creating, declaring, assigning, limiting or extinguishing any right, title or interest of the
value of one hundred rupees and upwards or in immovable property, but merely
creating a right to obtain another document which will, when executed, create, declare,
assign, limit or extinguish any such right, title or interest; or
(vi) any decree or order of a Court except a decree or order expressed to be made on a
compromise and comprising immovable property other than that which is the subject-
matter of the suit or proceeding or
(vii) any grant of immovable property by Government or
(viii) any instrument of partition made by a Revenue officer; or
(ix) any order granting a loan or instrument of collateral security granted under the land
Improvement Act, 1871, or the Land Improvement Loans Act, 1883; or
(x a) any order granting a loan under the Agriculturists Loans Act, 1884, or instrument for
securing the repayment of a loan made under that Act; or
(x b) any order made under the Charitable Endowments Act, 1890, (6 of 1890) vesting any
property in a Treasurer of Charitable Endowments or divesting any such Treasurer of
any property; or
(xi) any endorsement on a mortagage-deed acknowledging the payment of the whole or any
part of the mortgage-money, and any other receipt for payment of money due under a
mortgage when the receipt does not purport to extinguish the mortagage; or
(xii) any certificate of sale granted to the purchaser of any property sold by public auction by
a Civil or Revenue-officer.
29
Explanation. - A document purporting or operating to effect a contract for the sale of
immovable property shall not be deemed to require or ever to have required registration by
reason only of the fact that such document contains a recital of the payment of any earnest
money or of the whole or any part of the purchase money.
(3) Authorities to adopt a son, executed after the 1
st
day of J anuary, 1872, and not
conferred by a will, shall also be registered. (Section 17)
9.2 Documents of which registration is optional. Any of the following documents
may be registered under this Act, namely;
(a) instruments (other than instruments of gift and wills) which purport or operate to create,
declare, assign, limit or extinguish, whether in present or in future, any right, title or
interest, whether vested or contingent, of a value less then one hundred rupees, to or in
immovable property;
(b) instruments acknowledging the receipt or payment of any consideration on account of
the creation, declaration, assignment, limitation or extinction of any such right, title or
interest;
(c) instruments transferring or assigning any decree or order of a Court or any award when
such decree or order or award purports or operates to create, declare, assign, limit or
extinguish, whether in present or in future, any right, title or interest, whether vested or
contingent, of a value less than one hundred rupees, to or in immovable property;
(d) instruments (other than wills) which purport or operate to create, declare, assign, limit
or extinguish any right, title or interest to or in movable property;
(e) wills; and
(f) all other documents not required by section 17 to be registered. (Section 18)
9.3 Effect of non-registration The provisions in Section 17 of the Act are made
effective by the provision in Section 49 of the Act to the effect that no document required by
Section 17 to be registered shall
(a) affect any immovable property comprised therein or
(b) confer any power to adopt;
(c) be received an evidence of any transaction affecting such property or conferring such
power, unless it has been registered.
9.4 Time for presentation (i) Section 23 of the Act provides that no document, other
than a will, shall be accepted for registration unless presented within four months from the date
of its execution. If due to urgent necessity or (unavoidable) accident, the document could not
be presented within a period of four months, it could be presented within a further period of
30
four months on payment of fine u/s 25 of the Act. Besides the time of eight months allowed for
presentation, Section 34 of the Act provides for a period of 4 months for appearance of the
executants of the document on payment of the fine prescribed if owing to urgent necessity or
unavoidable accident, such persons do not appear within a period of eight months from the date
of execution of the document.
(ii) A document presented after one year of its execution cannot be registered. If it is
accepted and registered after the period prescribed in the Act, it is not a mere defect of
procedure covered by Section 87 of the Act, but the registration itself is invalid in such a case.
However, there is in law no limitation for the actual fact of registration or refusal, provided the
requirements of the Act have been complied with in matters for which a limitation of time is
provided.
Notes : In computing the period of four months the day on which the document is
executed should be excluded (Section 9(1) of the General Clauses Act, 1987).
9.5 Registration of Wills and authorities to adopt A will or authority to adopt
presented for registration by the testator or donor is registered in the same manner as any other
document. But a will or authority to adopt presented for Registration by any other person
entitled to present it, can be registered only, if the Registering officer is satisfied that it was
executed by the testator or donor, that the testator or donor is dead and that the person
presenting the document is entitled to present it. These documents are filed in Book-3.
9.6. Deposit and withdrawal of Wills. On receipt of the sealed cover containing the
Will the Registrar will first satisfy himself that the person presenting it is the testator or his
agent. Then he will proceed to transcribe the name of the testator and that of his agent and the
nature of transaction superscribed on the cover into a register Book No. 5 and note the year,
month, day and hour of such presentation on the cover and in the Book after the necessary fee
has been paid by the testator or his agent.
For withdrawing a sealed cover deposited the testator shall apply to the Registrar with
the required fee either directly or through his agent and Registrar after verification of the
identity of the person will deliver the cover.
9.7 Power of Inspector General of Registration to remit fees. Under Section 70 of
the Act, the Inspector General of Registration is competent to remit either wholly or in part the
difference between any fine levied under Section 25 or section 34 and the amount of the proper
registration fee.
9.8 Responsibility of the Registering Authority. A Registering Officer will be held
liable for any loss to Government which may arise from neglect on his part in the registration
31
of document, the making of such or the grant of a copy of a document or in any other case.
The registration of a deed not duly stamped under the provisions of the Stamp Act for the
time being in force shall, for this purpose, be deemed to cause loss to Government to the extent
of deficient duty.
When an insufficiently stamped document is registered by a Registering Officer, the
Registering Officer shall be liable to make good the Stamp duty lost to Government. Such
recoveries will be recorded in the register of special recoveries.
32
CHAPTER 10
LEVY AND COLLECTION OF FEES

10.1. Nature of fees. Fees for the registration of documents are levied and collected
in accordance with article I to XXI of the table of fees prepared and published in the Official
Gazette by the Madhya Pradesh Government under section 78 and 79 of the Indian
Registration Act, 1908. Besides, fee for registration of documents fees for the other services
like searching the registers, furnishing copies and other special services like filing translations,
for safe custody of documents etc. are also levied and collected under Section 70 of the
Registration Act in accordance with the rates specified in Article VII to XXI of the table of
fees.
10.2. Basis for levy of fees. The levy of registration fee in respect of a document to
be registered in Book-1 and Book-4 is based on the value of the document unless otherwise
specified in the table of fee. No fee is charged for registration of a document in Book-2. Fees
for registration of documents in Book-3 and 5 are specified in the table of fees prescribed by
Government. The principles adopted for determining the nature and value of documents for
purposes of stamp duty shall, unless otherwise directed, be adopted for the levy of registration
fee also. Thus in the case of a sale, the price stated in the deed and not the actual value must be
regarded as the value for registration.
10.3. Collection of fees. A receipt in the prescribed form is given for every fee or fine
realized by the registering officer. Where the fees consist of several items, each item shall be
separately entered both in the receipt issued to the party and in the carbon duplicate retained,
so as to admit any overcharge being traced. In the case of copying fees the number of pages or
words for which fee was levied and in the case of mileage the number of miles to be travelled
shall be entered.
10.4. Crediting of fees. All fees paid shall be brought to account in the fee book in
detail. Registering Officers are held personally responsible that this rule is strictly adhered to,
and they shall cause the entries in the fee book to be totaled daily, initialing the result after
checking it.
10.5. Cash and Cash Account. The cash received in each Office shall be remitted
without undue delay with a challan to a treasury or sub-treasury where there is one, and the
challan shall be filed where returned from the treasury.
33
10.6. (1) Refund of fees. Refunds of the following fees are claimable provided that
the claim for refund is lodged within 3 months of the date on which the refund becomes
claimable and the party concerned comes to know that he is entitled to the refund:-
(a) Fees charged in excess of the authorised scale.
(b) Fees paid for a visit (Sections 31, 33 and 38 of the Act) or issue of a commission
(Sections 33 and 38 of the Act), if such visit is not paid or such commission is not
issued.
(c) Fines paid and subsequently remitted by the Inspector General of Registration under
Section 70 of the Act.
(2) A registering officer may refund fees which he has collected under clause (a),
without reference to any higher authority, if the mistake made in collecting them is discovered
before the fees have been remitted to the treasury. Any amount so refunded shall be deducted
from the total amount of the days collections entered in the fee book, and the particulars stated
therein.
(3) If the mistake is not discovered until after the fees have been remitted to the
treasury, the person interested shall be informed that the refund of the fee paid by him (or a
portion of them, as the case may be) is claimable. On receipt of his application, the Sub-
Registrar shall submit it to the Registrar with his remarks thereon, together with a refund bill
prepared under his signature.
(4) The Registrar shall check the claim, and, if it appears allowable, shall pass an order
for refund on the application. He shall then countersign the refund bill and return it, along with
the application to the sub-Registrar concerned, who shall after obtaining the signature of the
payee on the application referred to, hand over the refund bill to the person claiming the refund
with instructions to present it for payment at the treasury. Refunds may be sanctioned by
Registrars on their own authority and without the previous sanction of the Inspector General of
Registration.
(5) Fees or travelling allowance paid for copies made, visits paid, commissions
executed, or journey performed, cannot be returned. The principle to be borne in mind is that a
fee should not be retained when the consideration for which it was paid has wholly failed.
10.7. Reconciliation. A monthly list of remittances is prepared and forwarded by the
Sub-Registrar at non-treasury stations to the Sub-Registrar at the Treasury stations for
verification of remittances with the treasury figures immediately after the last remittance of the
month. The Sub-Registrar at the treasury stations verifies these statements as well as the
remittances made by his office with treasury records and forward the statements to the
34
Inspector General of Registration who checks the statements of receipts and remittances
already submitted to him by each sub-Registrar.
10.8. Power to reduce or remit fees. There is no special provision in the Indian
Registration Act for reduction or remission of registration fees. It is for the State Government
concerned to make any local amendment if necessary to Section 78 of the Registration Act. So
far as Madhya Pradesh State is concerned, no specific amendment has been issued. The
exemptions and reductions are listed out in the table of fees itself which may be referred to.
35
Appendix-1
RATES OF DUTY UNDER SCHEDULE I
STAMP DUTY ON INSTRUMENTS
(See Section 3)

Following are some entries of Schedule - I for which State legislature has not
prescribed Stamp Duty.
In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 of the
Indian Stamp Act, 1899 (2 of 1899) and in super session of the notification of Government of
India in the Ministry of Finance (Department of Revenue published in the Gazette of India,
Extraordinary, Part II, Section 3 vide numbers S.O. 198(E) dated the 16th March, 1976 and
S.O.199(E) dated the 16
th
March, 1976 except in respects of things done or omitted to be done
before such supersession, the Central Government hereby directs that with effect from 1st
March, 2004, the proper stamp duty chargeable on instruments, mentioned under column (1) in
Articles 13, 14, 27, 37, 47, 49, 52 and 62 (a) in the Schedule I of the Act, shall be reduced and
stamp duty payable thereon, after such reduction, shall be as specified in the Table given
below, namely:-
Table
Description of the Instrument
(As specified in Schedule I to the Indian Stamp Act, 1899)
(1)

Proper Stamp Duty
(2)
13. Bill of Exchange as defined by Section 2(2) not being a
bond, bank note, or currency note-
(a) [***]
(b) Where payable otherwise than on demand-
(i) where payable not more than three months
after date or sight-
if the amount of the bill or note does not
exceed Rs. 500;
if it exceeds Rs. 500 but does not exceed
Rs. 1000;
and for every additional Rs. 1000 or part
thereof in excees of Rs. 1000;
(ii) where payable more than three months but not
more than six months after date or sight-







[Thirty paise]

[Sixty paise]

[Sixty paise]

[Sixty paise]


36
if the amount of the bill or note does not
exceed Rs. 500;
if it exceeds Rs. 500 but does not exceed
Rs. 1000;
and for every additional Rs. 1000 or part
thereof in excess of Rs. 1000;
(iii) where payable more than six months but not
more than nine months after date or sight-
if the amount of the bill or note does not
exceed Rs. 500;
if it exceed Rs. 500 but does not exceed
Rs. 1000;
and for every additional Rs. 1000 or part
thereof in exceed of Rs. 1000;
(iv) where payable more than nine months but not
more than one year after date or sight-
if the amount of the bill or note does not
exceeds Rs. 500;
if it exceed Rs. 500 but does not exceed
Rs. 1000;
and for every additional Rs. 1000 or part
thereof in excess of Rs. 1000.
[One rupee twenty paise]

[One rupee twenty paise]



[Ninety paise]

[One rupee eight paise]

[One rupee eight paise]



[One rupee twenty five paise]

[Two rupees fifty paise]

[Two rupees fifty paise]
(c) where payable at more than one year after date or
sight-
If the amount of the bill or note does not exceeds
Rs. 500;
if it exceeds Rs. 500 but does not exceeds Rs. 1000;
and for every additional Rs. 1000 or part thereof in
excess of Rs. 1000;
14. Bill of Lading (including a through all of lading)
Exemptions-
(a) Bill of lading when the goods therein described are
received at a place within the limits of any part of as
defined under the Indian ports Act, 1889 (10 of 1889),
and are to be delivered at another place within the
limits of the same port;
(b) Bill of lading when executed out of India and relating
to property to be delivered in India.
23A. Conveyance in the nature of part performance -


[Two rupees fifty paise]

[Five rupees]
[Five rupees]

[One rupees]

N.B. - If a bill of lading
drawn in parts, the proper stamp
therefore must be borne by each
one of the set.




37
Contracts for the transfer of immovable property in the
nature of part performance in any Union Territory
under section 53A of the Transfer of Property Act,
1882 (4 of 1882).
27. Debenture (Whether a mortgage debenture or not),
being a marketable security transferable-
(a) By endorsement or by a separate instrument of
transfer -
where the amount or value does not exceed
Rs. 10;

Ninety per cent of the duty as a
Conveyance (No. 23).]





[Ten paise]
where it exceeds Rs. 10 and does not exceed Rs.50 [Twenty paise]
Ditto 50 Ditto 100; [Thirty five paise]
Ditto 100 Ditto 200; [Seventy five paise]
Ditto 200 Ditto 300; [One rupee ten paise]
Ditto 300 Ditto 400; [One rupee fifty paise]
Ditto 400 Ditto 500; [One rupee eighty-five paise]
Ditto 500 Ditto 600; [Two rupees twenty five paise]
Ditto 600 Ditto 700; [Two rupees sixty paise
Ditto 700 Ditto 800; [Three rupees
Ditto 800 Ditto 900; [Three rupees forty paise
Ditto 900 Ditto 1000; [Three rupees seventy-five paise
and for every Rs. 500 or part thereof in excees of
Rs. 1000;
[One rupee eighty five paise
(b) by delivery-
where the amount or value of the consideration
for such debenture as set forth therein does not
exceeds Rs. 50;

[Thirty-five paise
where it
exceeds
Rs. 50 and does
not exceed
Rs. 100 [Seventy-five paise
Ditto 100 Ditto 200; [One rupee fifty paise
Ditto 200 Ditto 300; [Two rupees twenty five paise
Ditto 300 Ditto 400; [Three rupees
Ditto 400 Ditto 500; [Three rupees seventy five paise
Ditto 500 Ditto 600; [Four rupees fifty paise
Ditto 600 Ditto 700; [Five rupees twenty five paise
Ditto 700 Ditto 800; [Six rupees
Ditto 800 Ditto 900; [Six rupees seventy- five paise
Ditto 900 Ditto 1000; [Seven rupees fifty paise
and for every Rs. 500 or part thereof in excees of Rs. 1000; [Three rupees seventy-five paise
38
Explanation- the term "Debenture" includes any
interest coupans attached thereto but the amount of such
coupans shall not be included in estimating the duty.
Exemption -
A debenture issued by an incorporated company or
other body corporate in terms of a registered mortagage-deed,
duly stamped in respect of the full amount of debentures to be
issued thereunder, whereby the company or body borrowing
makes over, in whole or in part, their property to trustees for
the benefit of the debenture holders:
Provided that the debentures so issued are expressed to
be issued in terms of the said mortgage-deed].

30. Entry as an advocate, Vakil or Attorney on the
Role of any High court under the Indian Bar Councils
Act, 1926 or in exercise of powers conferred on such
Court by Letters Patent or by the Legal Practitioners
Act 1884 -
(a) In the case of an Advocate or Vakil
(b) in the case of an Attorney

Exemption
entry of an advocate, Vakil or attorney on the roll of
any High Court when he has previously been enrolled
in High Court.





Five hundred rupees.
Two hundred and fifty rupees.


37. Letters of Credit, that is to say, any instrument by
which one person authorizes another to give credit to
the person in whose favour it is drawn.
[One rupee]
47. Policy of Insurance
A. Sea Insurance [See Section 7 of Indian
Stamp Act, 1899 (2 of 1899)]
If
drawn
singly
If drawn in duplicate for
each part
(1) for or upon any voyage -
(i) Where the premium or consideration
does not exceed the rate of one-eight
per centum of the amount insured by
the policy

[Five
paise]



[Five paise]



39
(ii) in any other case, in respect of every
full sum of [one thousand five hundred
rupees] and also any fractional part of
[one thousand five hundred rupees] in
sured by the policy;
(2) for time -
(iii) in respect of every full sum of one
thousand rupees and also any fractional
part of one thousand rupees insured by
the policy -
where the insurance shall be made for
any time not exceeding six months;
where the insurance shall be made for
any time exceeding six month and not
exceeding twelve months;
[Five
paise]




[Ten
paise]


[Ten
paise]
[Five paise]





[Five paise]



[Five paise]
Fire Insurance and other Classes if insurance, not
elsewhere included in this article, covering goods,
merchandise, personal effects, crops and other property
against loss or damage]-
(1) In respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment of a
premium on any renewal of an original policy.





[Twenty-five paise]
[Fifty paise]
One-half of duty payable in
respect of the original policy in
addition to the amount, if any,
chargeable under No. 53
Accident and Sickness Insurance
(a) against railway accident, valid for a single journey
only

[Five paise]
Exemption-
When issued to a passenger travelling by the
intermediate or the general class in any railway;
(b) in any other case- for the maximum amount
which may become payable in the case of any
single accident or sickness where such amount
does not exceeds Rs. 1000, and also where
such amount exceeds Rs.1000 for every Rs.
1000 or part thereof.



[Ten paise]
Provided that, in case of a policy
of insurance against death by
accident when the annual
premium payable does not
exceeds Rs. 2.50 per Rs. 1000,
the duty on such instrument shall
be five paise for every Rs. 1000
40
or part thereof the maximum
amount which may become
payable under it.
CC. Insurance by way of indemnity against liability to
pay damages on account of accidents of workmen
employed by or under the insurer or against liability to
pay compensation under the Workmen's Compensation
Act, 1923 (8 of 1923), for every Rs. 100 or part thereof
payable as premium.

[Five paise]
D. Life Insurance or group insurance or other
insurance not specifically provided for, except such
as re-insurance, as is described in Division-E of this
article-
If
drawn
singly
If drawn in duplicate for
each part
(i) for every sum insured not exceeding Rs. 250;

(ii) for every sum insured exceeding Rs. 250 but
not exceeding Rs. 500;
(iii) for every sum insured exceeding Rs. 500 but
not exceeding Rs. 1000 and also for every Rs.
1000 or part thereof in excess of Rs. 1000
[Ten
paise]

[Ten
paise]
[Twenty
paise]
[Five paise]

[Five paise]

[Ten paise]
N.B. - If a policy of group
insurance is renewed or otherwise
modified where by the sum
insured exceeds the sum
previously insured on which
stamp duty has been paid, the
proper stamp must be borne on
the excess sum so insured.
Exemption-
Policies of life insurance granted by the Director
General of Post Offices in accordance with rules for
Postal Life Insurance issued under the authority of the
Central Government.


41
E. Re-insurance by an insurance company, which has
granted a policy of the nature specified in Division A
or Division B of this article, with another company by
way of indemnity or guarantee against the payment on
the original insurance of a certain part of the sum
insured thereby.
One-quarter of the duty payable
in respect of the original
insurance but not less than [five
paise] or more than [fifty paise]:
Provided that if the total amount
of duty payable is not a multiple
of five [omitted] paise, the total
amount shall be rounded off to
the next higher multiple of five
[omitted] paise.
General Exemption-
Letter of cover or engagement to issue a policy of
insurance:
Provided that, unless such letter of engagement bears
the stamp prescribed by this Act for such policy,
nothing shall be claimable thereunder, nor shall it be
available for any purpose, except to compel the
delivery of the policy therein mentioned.

49. Promissory Note (As defined by Section 2(22)-
(a) when payable on demand
(i) when the amount or value does not
exceed Rs. 250;
(ii) when the amount or value exceeds Rs.
250 but does not exceed Rs. 1000;
(iii) in any other case;
(b) when payable otherwise then on demand


[Five paise]

[Ten paise]

[Fifteen paise]
The same duty as a Bill of Ex-
change (No. 13) for same amount
payable otherwise than on
demand.
52. Proxy empowering any person to vote at any one
election of the members of a district or local board or
of a body of municipal commissioners, or at any one
meeting of -
(a) members of an incorporated company or other
body corporate whose stock or funds is or are
divide into shares and transferable,
(b) a local authority, or
(c) proprietors, members or contributors to the
funds of any institution.
[Fifteen paise]
42
53. Receipts (as defined by section 2(23) for any money
or other property the amount or value of which
exceeds [five thousand rupees]
Exemptions-
(a) Receipt endorsed on or contained in any
instrument duly stamped or any instrument
exempted under the proviso to section 3
(instruments executed on behalf of the
Government) or any cheque or bill of exchange
payable on demand acknowledging the receipt
of the consideration money therein expressed,
or the receipt of any principal money interest or
annuity, or other periodical payment thereby
secured;
(b) for any payment of money without
consideration;
(c) for any payment of rent by a cultivator on
account of land assessed to Government
revenue, or in the States of Madras, Bombay
and Andhra as they existed immediately before
the 1st November, 1956 of inam lands;
(d) for pay or allowances by non-commissioned or
petty officers, soldiers, sailors or airmen of the
Indian military, naval or air forces, when
serving in such capacity, or by mounted police
constables;
(e) giving by holders of family-certificates in cases
where the person from whose pay or
allowances the sum comparised in the receipt
has been assigned is a non-commissioned or
petty officer, soldier, sailor or airman of any of
the said forces and serving in such capacity;
(f) for pensions or allowances by persons
receiving such pensions or allowances in
respect of their service as such non-
commissioned or petty officers soldiers, sailors
or airmen and not serving the Government in
any other capacity;

One rupee
43
(g) giving by a headman or lambardar for land
revenue or taxes collected by him;
(h) given for money or securities for money
deposited in the hands of any banker to be
accounted for;
Provided that the same is not expressed to be received
of, or by the hands of, any other than the person to
whom the same is to be accounted for;
Provided also that this exemption will not extend to a
receipt or acknowledgment for any sum paid or
deposited for or upon a letter of allotment of a share,
or in respect of a call upon any script or share of, or in,
any incorporated company or other body corporated or
such proposed or intended company or body or in,
respect of a debenture being a marketable security.
2. Transfer (Whether with or without consideration)-
(a) of shares in an incorporated company or other
body corporate;

[Twenty-five paise for every
hundred rupees or part thereof the
value of the share]
Provided that rates of stamp duty specified in column (2) on Bills of Exchange for
items (b) and (c) in Article 13 and on promissory note for item (b) of Article 49 shall not apply
to usance bills of exchange or promissory notes drawn or made for securing finance from
Reserve Bank of India, Industrial Finance Corporation of India, Industrial Development Bank
of India, State Financial Corporation, Commercial Bank and Cooperative Banks for (a) bona
fide commercial or trade transaction, (b) seasonal agricultural operations or the marketing of
crops, or (c) production or marketing activities of cottage and small scale industries and such
instrument shall bear the rate of stamp duty at one-fifth of the rate mentioned against items (b)
and (c) in Article 13 and item (b) in Article 49 of Schedule 1 of the Indian Stamp Act, 1899 (2
of 1899).
Explanation 1. For the purposes of the proviso
(a) the expression agricultural operation includes animal husbandry and allied activities
jointly undertaken with agricultural operations:
(b) crops include products of agricultural operations;
(c) the expression marketing of crops includes the processing of crops prior to marketing
by agricultural producers of any organization of such producers.
Explanation 2. The duty chargeable shall, wherever necessary, be rounded off to the
next five paise.
44
APPENDIX- II
RATES OF STAMP DUTY UNDER SCHEDULE 1-A
Stamp Duty on Instrument
[See Section 3]
Description of Instrument Proper Stamp Duty
(1) (2)
1. Acknowledgment of a debt exceeding five hundred
rupees in amount or value, written or signed by or
on behalf of debtor in any book (other than a
banker's pass book) or on a separate piece of paper
when such book or paper is left in the creditor's
possession.
Two Rupees,
2. Administration-Bond, including a bond given
under sections 291, 375 and 376 of the Indian
Succession Act, 1925 (39 of 1925) and Section 6 of
the Government Saving's Act, 1873 (5 of 1873).
The same duty as a bond (No. 12)
for such amount,
3. Adoption Deed, that is to say, any instrument (other
than a will) recording as adoption or conferring or
purporting to confer an authority to adopt.
Five Hundred rupees,
4. Affidavit, that is to say, a statement in writing
purporting to be a statement of fact, signed by the
person making it and confirmed by him on oath or,
in the case of persons by law allowed to affirm
instead of swearing, by affirmation.
Exemptions:-
Affidavit or declaration in writing when made:-
(a) as condition of enrollment under the Army
Act 1950/(46 of 1950),- the Navy act, 1957
(62 of 1957) or the Air Force Act, 1950(45
of 1950)
(b) for the sole purpose of being field or used in
any court or before the officer of any court.
(c) for the sole purpose of enabling any person
to receive any pension or charitable
allowance.
Ten rupees.
45
5. Agreement or memorandum of an agreement:-
(a) If relating to the sale of bill of exchange.

(b) (i) If relating to the purchase or sale of a
Government Security.




(ii) If relating to the purchase or sale of
shares, scripts, bonds, debentures,
debenture-stocks or any other
marketable security of a like nature
in or of any incorporated company or
other body corporate.
(c) If relating to a permission granted by a
manufacturer or owner of a business, know
how, brand name, trademark or the like to
another person to carry on business or other
activity using the grantors know how brand
names, trademark etc, i.e. the agreement of
franchise.
(d) If relating to the construction of a building
on a land by a person other than the owner or
lessee of such land and having a stipulation
that after construction, such building shall be
held jointly or severally by that other person
and the owner or the lessee, as the case may
be, of such land, or that it shall be sold
jointly or severally by them
(e) If relating to sale of immovable property:-
(i) When possession of the property is
delivered or is agreed to be delivered
without executing the conveyance.

One rupee for every rupees
10,000 or part thereof.
One rupee for every rupees,
10,000 or part thereof the value
of the security at the time of its
purchase or sale, as the case may,
be, subject to a maximum of
rupees one thousand.
One rupees for every rupees
10,000 or part thereof the value
of the security at the time of its
purchase or sale, as the case may
be.

Ten Thousand rupees.






Two per cent or the market value
of the land.






The same duty as a conveyance
(No. 22) on the market value of
the property.

46
(ii) When possession of the property is
not given


(f) If relating to hire-purchase immovable
property.
One per cent of the total
consideration of the property set
forth in the agreement or
memorandum of agreement.
Five hundred rupees.
(fa) If relating to secured repayment of a loan or
debt.
0.5 per cent of the amount of loan
or debt subject to a maximum of
fifty thousand rupees].
(g) If not otherwise provided for.
Exemption-
Agreement or memorandum of an agreement-
(a) for or relating to the sale of goods or
merchandise exclusively, not being a Note or
Memorandum chargeable under article-41.
(b) made in the form of tenders to the Central
Government for or relating to any loan.
One hundred rupees.
6. Agreement relating to deposit of title deeds,
pawn, pledge or hypothecation, that is to say, any
instrument evidencing an agreement relating to :-
(a) the deposit of title deeds or instrument
constituting or being evidence of the title to
any property whatever (other than a
marketable security), where such deposit has
been made by way of security for the
repayment of money advanced or to be
advanced by way of loan or an existing or
future debt.
(b) the pawn pledge or hypothecation of
movable property, where such Pawn pledge
or hypothecation has been made by way of
security for the repayment of money
advanced, or to be advanced by way of loan
on existing or future debt:-



0.5 per cent of the amount
secured by such deed, subject to a
maxi-mum of fifty thousand
rupees.










47
(i) If such loan or debt is repayable on
demand or more than three months
from the date of the instrument,
evidencing the agreement.
(ii) If such loan or debt is repayable not
more than three months from the date
of such instrument.
Explanation- For the purposes of clause (a) of this
article, notwithstanding anything contained in any
judgement, decree or order of any court or order of
any authority, any letter, note, memorandum or
writing relating to the deposit of title deeds whether
written or made either before or at the time when or
after the deposit of title deeds is affected. And
whether it is in respect of the security for the first
loan or any additional loan or loans taken
subsequently, such letter, note, memorandum or
writing shall, in the absence of any separate
agreement or memorandum of agreement relating to
deposit of such title deeds, be deemed to be an
instrument, evidencing an agreement relating to the
deposit of title deeds.
Exemption:-
(a) Letter of hypothecation accompanying a bill
of exchange.
(b) Instrument of pawn or pledge of agriculture
produce if unattested.
One per cent of the amount
secured, subject to maximum of
two lakh rupees.

Half the duty payable under sub-
clause (i) of Clause (b) of this
article.
7. Appointment in execution of a power whether of
trustees or of property, movable or immovable,
where made by any writing not being a will.
One hundred rupees.
8. Appraisement or valuation, made otherwise than
under an order of the court in the course of a suit.
Exemptions:-
(a) Appraisement or valuation made for the
One hundred rupees.
48
information of one party only, and not being
in any manner obligatory between parties
either by agreement or operation of law.
(b) Appraisement of crops for the purpose of
ascertaining the amount to be given to a
landlord as rent.
9. Apprenticeship deed, including every writing
relating to the service or tuition of any apprentice,
clerk of servant, placed with any master to learn any
profession, trade or employment.
Exemption :-
Instrument of apprenticeship by which a person is
apprenticed by or at the charge of any public
charity.
Five rupees.
10. Articles of Association of a Company :-
(a) where the company has no share capital.
(b) where the company has nominal share
capital or increased share capital


Exemption :-
Articles of any Association not formed for profit
and registered under section 25 of the
Companies Act, 1956 (1 of 1956).

One thousand rupees.
0.15 per cent of such nominal or
increased share capital subject to
a minimum of one thousand
rupees and a maximum of five
lakh rupees.
11. Award, that is to say, any decision in writing by an
arbitrator or umpire, on a reference made otherwise
than by an order of the Court in the course of a suit,
being an award made as a result of a written
agreement to submit present or future differences to
arbitration and not being an award directing a
partition.
Twenty rupees for every one
thousand rupees or part thereof,
of the amount or value of the
property to which the award
relates.
12. Bond, not being a debenture (No. 27) and not being
otherwise provided for by this Act or by the Court
Fee Act, 1870 (7 of 1870).
Four per cent of the amount or
value secured.
49
Exemption:-
Bond when executed by any person for the purpose
of guaranteeing that the local income derived from
private subscriptions to a charitable dispensary or
hospital or any other object of public utility shall not
be less than a specified sum per menses.
13. Bottomry Bond, that is to say, any instrument
whereby the master of a sea going ship borrows
money on the security of the ship to enable him to
preserve the ship or prosecute her voyage.
The same duty as a Bond (No.
12) for the same amount.
14. Cancellation- Instrument of, if attested and not
otherwise provided for.
Exemption :-
Instrument of cancellation of a will.
One hundred rupees.
15. Certificate of Enrolment, under section 22 of the
Advocate Act, 1961 (25 of 1961) issued by the State
Bar Council of Madhya Pradesh.
Two hundred and fifty rupees.
16. Certificate of Practice as Notary, under] sub-
section (1) of Section 5 of the Notaries Act. 1952
(No. 53 of 1952), or endorsement of renewal of such
certificates under subsection (2) of the said section.
Five hundred rupees.
17. Certificate of Sale (in respect of each property put
up as a separate lot and sold), granted to the
purchaser of any property sold, by public auction by
a Civil or Revenue Court or Collector or other
Revenue Officer.
The same duty as a conveyance
(No. 22) for a market value equal
to the amount of purchase money
only.

18. Certificate or other document, evidencing the
right or title of the holder thereof, or any other
person, either to any shares, scrip or stock in or of
any incorporated company or other body corporate,
or to become proprietor of shares, scrip or stock in
or of any such company or body.

One rupees for every one
thousand rupees or a part thereof,
of the value of the shares, scrip or
stock.

50
19. Charter-Party, that is to say, any instrument
(except an agreement for the hire of tug steamer)
whereby a vessel or some specified principal part
thereof is let for the specified purposes of the
character, whether it includes a penalty clause or
not.
Ten rupees.
20. Clearance List :-
(a) If relating to the transaction for the purchase
or sale of Government securities submitted
to the clearing house of a stock exchange.




(b) If relating to the transaction for the purchase
or sale of share, scrip, stock, bond,
debenture, debenture-stock or other
marketable security of a like nature in or of
an incorporated company or other body
corporate, submitted to the clearing house of
a stock exchange.
One rupees for every rupees
10,000 or part thereof in respect
of each of the entries in such list
on the value of securities
calculated at the making up price
or the contract price, as the case
may be, subject to a maximum of
rupees one thousand.
One rupees for every rupees
10,000 or part thereof in respect
of each of the entries in such list
on the value of securities
calculated at the making up price
or the contract price, as the case
may be.
21. Composition deed, that is to say, any instrument
executed by a debtor whereby he conveys his
property for the benefit of his creditors or whereby
payment of a composition or dividend on their debts
is secured to the creditors, or whereby provision is
made for the continuance of the debtors business
under the supervision of inspectors nominated by
the creditors or under letters of licence for the
benefit of his creditors.
Five hundred rupees.
22. Conveyance, not being a transfer charged or
exempted under No. 56
Eight per cent of the market value
of the property which is the
subject matter of conveyance.
Provided that-
51
(a) where an instrument
relates to the
amalgamation or re-
construction of
companies under the
orders of High Court
under section 394 of the
Companies Act, 1956 (1
of 1956), or under the
order of the Reserve
Bank of India under
section 44-A of the
Banking Regulation Act,
1949 (10 of 1949) the
duty chargeable shall not
exceed on amount equal
to 7% of the market value
of the immovable
property transferred
which is located within
the State of Madhya
Pradesh; or an amount
equal to 0.7% of the
aggregate of the market
value of the shares issued
or allotted in exchange or
otherwise and the amount
of consideration paid for
such transfer, whichever
is higher.
(b) when an instrument
relates to an assignment
of a debt the rate of duty
applicable shall be 0.5
52
per cent on the amount of
the debt assigned.
(c) where an agreement to
sale an immovable
property is stamped with
ad-valorem duty required
for a conveyance and a
sale deed in pursuance of
such agreement is
subsequently executed,
the duty on such sale
deed shall be the duty
payable under the article
less the duty already
paid, subject to a
minimum of Rs. 100.
(d) where a power of
attorney authorizing the
agent to sale immovable
property is stamped with
advalorem duty required
for a conveyance and a
sale deed is executed in
pursuance of power of
attorney between the
executants of attorney
and the person in whose
favour it is executed, the
duty on the sale deed
shall be the duty payable
under the article less the
duty already paid, subject
to a minimum of Rs. 100.

53
(e) where a mortgage deed is
stamped with advalorem
duty required for a
mortgage under article 38
and a court decree in
pursuance of a suit filed
against the mortgaged
property is executed, the
duty payable on the
decree shall be the duty
payable under the article
less the duty already paid
under article 38 on the
mortgage deed, subject to
a minimum of Rs.100.
(f) where by an instrument, a
person includes the name
of his wife or daughter or
daughter-in-law severally
or jointly as co-owner in
his property, the rate of
duty applicable shall be
one per cent on the
market value of the
property.
(g) where by an instrument,
50 per cent or more share
of the property is
conveyed to any female
transferee, the rate of
duty applicable shall be
one per cent less than the
rate of duty payable
under this article.]
54
[(g) where by an instrument,
the property is conveyed
fully or partially to a
female transferee or
transferees, the rate or
stamp duty applicable
shall be two per cent less
than the rate of stamp
duty payable under this
article on the share of
property transferred and
described clearly in the
instrument in favour of
the female transferee or
the transferees, as the
case may be.
Exemption:-
Assignment of copyright under the Copyright Act,
1957 (14 of 1957).

23. Copy or Extract, certified to be a true copy or
extract by or order of any public officer under
section 76 of the Indian Evidence Act, 1872 (1 of
1872) and not chargeable under the law for the time
being in force relating to court fees.

Exemptions:-
(a) Copy of any paper which a public officer is
expressly required by law to make or furnish
for record in any public office or for any
public purpose.
(b) Copy of, or extract from, any register relating
to births, baptisms, namings, dedications,
marriages, divorces, deaths and burials.
Ten rupees.

55
24. Counterpart or duplicate of any instrument
chargeable with duty and in respect of which the
proper duty has been paid.
Exemption :-
Counterpart of any lease granted to a cultivator
when such lease is exempted from duty.
One hundred rupees.
25. Customs Bond or Excise bond, that is to say, any
bond given pursuant to the provisions of any law for
the time being in force or to the direction of any
officer of Custom or Excise for, or in respect of, any
of the duties of Customs and Excise or for
preventing frauds or evasions or evasions thereof or
for any other matter or thing relating thereto.
One hundred rupees.
26. Delivery order in respect of goods, that is to say,
any instrument entitling any person therein named
or his assigns or the holder thereof, to the delivery
of any goods lying in any dock or port or in any
ware house in which goods are stored or deposited
on rent or hire, or upon any wharf, such instrument
being executed by or on behalf of the owner of such
goods, upon the sale or transfer of the property
therein when such goods exceed in value hundred
rupees.
Two rupees.
27. Divorce, instrument of, that is to say, any
instrument by which any person effects the
dissolution of his marriage.
Two hundred rupees.
28. Entry of certificate of marriage, in the register
under the Special Marriage Act, 1954 or any other
law for the time being in force.
Five rupees.
29. Exchange of Property- Instrument of. The same duty as a conveyance
(No. 22) on the market value of
the property of greater value
which is the subject matter of
Exchange.

56
30. Further charge Instrument of, that is to say, any
instrument imposing a further charge on mortgaged
property:-
(a) when the original mortgage is one of the
description referred to in clause (a) of article
No.38 (that is with possession).

(b) when such mortgage is one of the
description referred to in clause (b) of
Article No. 38 (that is without possession).
(i) If at the time of the execution of the
instrument of further charge, the
possession of the property is given or
agreed to be given under such
instrument.



(ii) If possession is not so given.




The same duty as a conveyance
(No. 22) for a market value equal
to the amount of further charge
secured by such instrument.



The same duty as a conveyance
(No. 22) for a market value equal
to the total amount of charge
(including the original mortgage
and any further charge already
made) less the duty already paid
on such original mortgage and
further charge.
The same duty as a Bond (No.
12) for the amount of the further
charge secured by such
instrument.
31. Gift- Instrument of, not being a settlement (No.52)
or will or transfer (No. 56)
The same duty as a conveyance
(No. 22) on the market value of
the property, which is the subject
matter of the gift.

32. Indemnity Bond. The same duty as security-bond
(No. 51) for the same amount.
33. Lease, including an under lease, or sublease and any
agreement to let or sub-let or any renewal of lease.
(a) where by such lease, the rent is fixed and no
premium is paid or delivered
(i) where the lease purports to be for a
term less than one year.





The same duty as a Bond (No.
12) for the whole amount payable
or deliverable under such lease.
57
(ii) where the lease purports to be for a
term of not less than one year but not
exceeding five years.
(iii) where the lease purports to be for a
term exceeding five years but not
exceeding ten years.


(iv) where the lease purports to be for a
term exceeding ten years but not
exceeding twenty years.


(v) where the lease purports to be for a
term exceeding twenty years but not
exceeding thirty years


(vi) where the lease purports to be for a
period exceeding thirty years or in
perpetuity or does not purport to be
for a definite period.
(b) When the lease is granted for a fine or
premium or for money advanced or to be
advanced and where no rent is fixed.











(c) Where the lease is granted for a fine or
premium or for money advanced or to be
advanced in addition to rent fixed.
The same duty as a Bond (No.
12) for the amount of average
annual rent reserved.
The same duty as a conveyance
(No. 22) for a market value equal
to the amount or value of one and
half times the average annual rent
reserved.
The same duty as a conveyance
(No. 22) for a market value equal
to three times the amount or value
of the average annual rent
reserved.
The same duty as a conveyance
(No.22) for a market value equal
to five times the amount or value
of the average annual rent
reserved.
The same duty as a conveyance
(No. 22) on amount equal to the
market value of the property.

The same duty as a conveyance
(No. 22) for a market value equal
to the amount or value of such
fine or premium or advance as
setforth in the lease :
Provided that when the lease
purports to be for a term
exceeding thirty years or in
perpetuity or does not purport to
be for a definite period. The duty
on such lease shall be chargeable
as a conveyance (No. 22) on the
market value of the property
leased.
The same duty as conveyance
(No. 22) for a market value equal
to the amount or value of such
58
fine or premium or advance as set
forth in the lease, in addition to
the duty which would have been
payable on such lease, if no fine
or premium or advance has been
paid or delivered:
Provided that where the lease
purports to be for a term
exceeding thirty years or in
perpetuity or does not purport to
be for a definite period, the duty
on such lease shall be chargeable
as a conveyance (No. 22) on the
market value of the property
leased:
Provided also that:-
(a) when an instrument of
agreement to lease is
stamped with the
advalorem stamp
required for a lease, and a
lease in pursuance of
such agreement is
subsequently executed,
the duty on such lease
shall not exceed one
hundred rupees.
(b) Where a decree or final
order of any civil court in
respect of a lease is
stamped with advolorem
duty required for a lease
and an instrument of
lease is subsequently
executed, the duty on
such lease deed shall be
the duty payable under
the article less the duty
already paid, subject to a
59
minimum of one hundred
rupees.
(c) an agreement to lease
where the right to collect
tolls is given in lieu of
the amount spent by the
lessee in construction of
roads, bridge. Etc. under
the Build, Operate and
Transfer (B.O.T.)
scheme, shall be
chargeable at the rate of
two per cent on the
amount likely to be spent
under the agreement by
the lessee.
Explanation- When a lessee undertakes to pay any
recurring charge, such as Government revenue, the
landlords share of cesses or the owners share of
municipal rates or taxes which is by law recoverable
from the lessor, the amount so agreed to be paid by
the lessee shall be deemed to be part of the rent.
Exemption:
Lease executed in case of a cultivator and for the
purposes of cultivation (including a lease of trees for
the production of food or drink) without the
payment or delivery of any fine or premium, when a
definite term is expressed and such term does not
exceed one year, or when the average annual rent
reserved does not exceed one hundred rupees.

34. Letter of allotment of Shares, in any company or
proposed company or in respect of any loan to be
raised by any company or proposed company.
Two rupees.
35. Letter of guarantee. Two hundred fifty rupees.




60
36. Letter of licence, that is to say, any agreement
between a debtor and his creditors that the later shall
for a specified time, suspend their claims and allow
the debtor to carry on business at his own discretion.
Five hundred rupees.
37. Memorandum of Association of a company :-
(a) If accompanied by articles of association
under section 26 of the companies Act, 1956
(1 of 1956).
(b) If not so accompanied.

Five hundred rupees.


The same duty as is chargeable
on Articles of Association under.
Article 10, according to the share
capital of the company.
Exemption :-
Memorandum of any association not formed for
profit and registered under section 25 of the
Companies Act, 1956 (1 of 1956).

38. Mortgage deed, not being an agreement relating to
the deposit of title deeds, Pawn, Pledge or
hypothecation (No. 6), Bottomry Bond (No. 13),
Mortgage of a crop (No. 39), Respondents bond
(No. 50), or a Security Bond (No. 51) :-
(a) When possession of the property or any part
of the property comprised in such deed is
given by mortgagor agreed to be given.

(b) When possession is not given or agreed to be
given as aforesaid.





The same duty as a conveyance
(No. 22) for a market value equal
to the amount secured by such
deed.
The same duty as a Bond (No.
12) for the amount secured by
such deed.
Explanation A mortgagor who gives to the
mortgage a power of attorney to collect rents of a
lease of the property mortgaged or part thereof, is
deemed to give possession within the meaning of
this article.







61
(c) When a collateral or auxiliary or additional
or substituted security, or by way of further
assurance for the above mentioned purpose,
where the principal or primary security is
duly stamped.
One hundred rupees.
Exemption:-
Instrument executed by persons taking advances
under the Land Improvement Loans Act, 1883 (19
of 1883) or the Agriculturists Loans Act, 1884 (12
of 1884) or by their sureties as security for the
repayment of such advances.


39. Mortgage of a Crop, including any instrument
evidencing an agreement to secure the repayment of
a loan made upon any mortgage of a crop whether
the crop is or is not in existence at the time of the
mortgage.
Two rupees.
40. Notarial Act, that is to say, any instrument,
endorsement, note, attestation, certificate or entry
not being a protest (No. 46) executed by a Notary
public in the execution of the duties of his office, or
by any other person lawfully acting as a Notary
public.
Ten rupees.
41. Note or Memorandum, sent by a broker or agent to
his principal intimating the purchase or sale on
account of such principal:-
(a) of any goods exceeding in value one hundred
rupees.;
(b) of any share, scrip, stock, bond, debenture,
debenture-stock or other marketable security
of a like nature exceeding in value one
hundred rupees, not being a Government
Security.




Two rupees.

One rupee for every rupees ten
thousand or part thereof, of the
value of security at the time of its
purchase or sale, as the case may
be.

62
(c) of a Government Security. One rupee for every rupees ten
thousand or part thereof, of the
value of the security, at the time
of its purchase or sale, as the case
may be, subject to maximum of
one thousand rupees.
Exemption :-
Note or Memorandum sent by a broker or agent to
his principal intimating the purchase or sale on
account of such principal or a Government Security
or a share, scrip, stock, bond, debenture, debenture-
stock or other marketable security of like nature in
or of any incorporated company or other body
corporate, an entry relating to which is required to
be made in clearance lists described in clauses (a)
and (b) of article 20.

42. Note of Protest by the master of a ship Ten rupees.
43. Partition Instrument of




The same duty as a bond (No.12)
for the amount of the market
value of the separated share of/
shares of the property.
Note :- The largest share remain-
ning after the property is parti-
tioned (or if there are two or more
shares of equal value and not
smaller than any of the other
share, then one of such equal
shares) shall be deemed to be that
from which the other shares are
separated: Provided that:-
(a) When an instrument of
partition containing an
agreement to divide
property in severally is
63
executed and a partition
is effected in pursuance
of such agreement, the
duty chargeable upon
the instrument effecting
such a partition shall be
reduced by the amount
of duty paid in respect
of the first instrument,
but shall not be less
than one hundred
rupees.
(b) where the instrument
relates to the partition
of agricultural land
exclusively the market
value for the purpose of
duty shall be calculated
at hundred times the
annual land revenue.
(c) where a final order for
effecting a partition
passed by any Revenue
authority or Civil Court
or an award by an
arbitrator directing a
partition, is stamped
with the stamp required
for an instrument of
partition and an
instrument of partition
in pursuance of such
order or award is
subsequently executed,
64
the duty on such
instrument shall not
exceed one hundred
rupees.
44. Partnership:-
A. Instrument of:
(a) where there is no share of
contribution in partnership or

where such share of contribution
does not exceed Rs.50,000.
(b) where such share of contribution is in
excess of Rs.50,000.


B. Dissolution of partnership or retirement of a
partner-

(a) Where on dissolution of partnership or on
retirement of a partner, any immovable
property is taken as his share by a partner
other than a partner who brought in that
property as his share of contribution in the
partnership.
(b) In any other case.


One thousand rupees.




Two per cent of the shares
contributed, subject to a
maximum of rupees five
thousand.



The same duty as a conveyance
(No. 22) on the market value of
such property.



Two hundred fifty rupees.
45. Power of attorney [as defined by Section 2(21)],
not being a proxy :-
(a) when authorising one person or more to act
in single transaction, including a power of
attorney executed for procuring the
registration of one or more documents in
relation to a single transaction or for
admitting execution of one or more such
documents;


Fifty rupees.






65
(b) when authorising one person to act in more
than one transaction or generally; or not
more than ten persons to act jointly or
severally in more than one transaction or
generally;
(c) when given for consideration and
authorising the agent to sale any immovable
property.
(d) From 1 February 2006 when given without
consideration and authorizing the agent to
sale, gift, exchange or permanently alienate
any immovable property situated in Madhya
Pradesh:
(i) for a period not exceeding one year
from the date of its execution.
(ii) for a period exceeding one year from
the date of its execution or when it is
irrevocable or when it does not
purport to be for any definite term.
(e) in any other case;

Explanation I- For the purpose of this article, more
persons than one when belonging to the same firm
shall be deemed to be one person.
Explanation II- The term registration includes
every operation incidental to registration under the
Registration Act, 1908 (16 of 1908).
One hundred rupees.




The same duty as a conveyance
(No. 22) on the market value of
the property;





One hundred rupees

The same duty as a conveyance
(No. 22) on the market value of
the property.

Fifty rupees for each person
authorized.

46. Protest of Bill or Note, that is to say, any
declaration in writing made by a Notary public, or
other person lawfully acting as such, attesting the
dishonour of a Bill of Exchange or Promissory
Note.
Ten rupees.




66
47. Protest by the Master of a Ship, that is to say, any
declaration of the particulars of the voyage drawn
up by him with a view to the adjustment of losses or
the calculation of averages, and every declaration in
writing made by him against the charterers or the
consignees for not loading or unloading the ship,
when such declaration is attested or certified by a
Notary Public or other person lawfully acting as
such.
Ten rupees.
48. Reconveyance of Mortgaged Property. Two hundred rupees.
49. Release, that is to say, any instrument (not being
such a release as is provided for by section- 23 A)
whereby a person renounces a claim up on another
person, or against any specified property.
The same duty as a bond (No. 12)
on the consideration or market
value of the share of the property
over which the claim is
relinquished, whichever is higher.
50. Respondents Bond, that is to say, any instrument
securing a loan on the cargo laden or to be laden on
board a ship and making repayment contingent on
the arrival of the cargo at the port of destination.
The same duty as a Bond (No.
12) for the amount of the loan
secured:
51. Security Bond or Mortgage deed, where such
security bond or mortgage deed is executed by way
of security for the due execution of an office or to
account for money or other property received by
virtue thereof, or executed by a surety to secure the
due performance of a contract, or in pursuance of an
order of the Court or public officer, not being
otherwise provided for by the Court Fees Act, 1870
(7 of 1870).
Two hundred and fifty rupees.
Exemptions-
Bond or other instrument when- executed.
(a) by any person for the purpose of
guaranteeing that the local income derived
from private subscriptions to a charitable
dispensary or hospital or any other object of

67
public utility shall not be less than a
specified sum per mensem;
(b) by persons taking advances under the Land
Improvement Loans Act, 1883 (19 of 1883)
or the Agriculturists Loans Act, 1884 (12 of
1884) or by their sureties as security for the
repayment of such advances.
(c) by officers of the Government or their
sureties to secure the due execution of an
office or the due accounting for money or
other property received by virtue thereof.
52. Settlement:-
A. Instrument of (including a deed of dower);

The same duty as a Bond (No.
12) on the amount of market
value of the property settled:
Provided that, where an agree-
ment to settle is stamped with the
stamp required for an instrument
of settlement and an instrument
of settlement in pursuance of
such agreement is subsequently
executed, the duty on such
instrument shall not exceed one
hundred rupees.
Exemption:-
Deed of dower executed on the occasion of marriage
between mohammadans, whether the deed was
executed before or after the marriage.
B. Revocation of.




One hundred rupees.
53. Share warrants, to bearer issued under the
Companies Act, 1956 (1 of 1956).
One and a half times duty,
payable on a conveyance (No. 22)
for a market value equal to the
nominal amount of the shares
specified in the warrant.
68
Exemption:-
Share warrant when issued by a Company in
pursuance of the Companies Act, 1956 (I of 1956),
Section 114, to have effect only upon payment, as
composition for that duty to the Collector of Stamp-
revenue, of-
(a) one and a half per centum of the whole
subscribed capital of the company or
(b) if any company which has paid the said duty
or composition in full, subsequently issues
an addition to its subscribed capital-one and
a half per centum of the additional capital so
issued.

54. Shipping order, for or relating to the conveyance of
goods on board of any vessel.
Two rupees.
55. Surrender of lease
Exemption:-
Surrender of lease, when such lease is exempted
from duty.
One hundred rupees.
56. Transfer:-
(a) of debentures, being marketable securities,
whether the debenture is liable to duty or
not, except debentures provided for by
Section 8:
(b) of any interest secured by a bond, mortgage
deed or policy of insurance;


(c) of any property under section 22 of the
Administrators General Act, 1963 (45 of
1963).
(d) of any trust property without consideration
from one trustee to another trustee or from a
trustee to a beneficiary

Fifty paise for every hundred
rupees or part thereof of the
consideration amount of
debentures
.
The same duty as a Bond (No.
12) for such amount or value of
the interest subject to a maximum
of one hundred rupees.
One hundred rupees


Two hundred rupees.
69
Exemption:-
Transfers by endorsement
(a) of, a bill of exchange, cheque or promissory
note;
(b) of a bill of lading, delivery order, warrant for
goods, or other mercantile document of title
to goods;
(c) of a policy of insurance;
(d) of securities of the Central Government.

57. Transfer of lease, by way of assignment and not by
way of under lease.
The same duty as a conveyance
(No. 22) on the market value of
the property, which is the subject
matter of the transfer.
Explanation- In case of
assignment of a mining lease, the
market value shall be equal to the
amount or value calculated under
article 33(a) depending upon the
period of the lease assigned.
Exemption: -
Transfer of any lease exempt from duty.

58. Trust:-
A. Declaration of of or concerning any
property when made by any writing not
being a will-
(a) Where there is disposition of
property;

(b) in any other case;
B. Revocation of of or concerning any
property when made by any instrument other
than a will.




The same duty as a Bond (No.
12) on the market value of the
property settled.
Five hundred rupees.
Two hundred and fifty rupees.




70
59. Warrant for Goods, that is to say, any instrument
evidencing the title of any person therein named, or
his assigns or the holder thereof to the property in
any goods lying in or upon any dock, warehouse or
wharf, such instrument being signed or certified by
or on behalf of the person in whose custody such
good may be.
Two rupees.

Appendix- III
Principles for the determination of market value and
Prevention of Undervaluation of Instruments)
Rules, 1975

1. Short title these rules may be called the Indian Stamp (Madhya Pradesh
Prevention of Undervaluation of Instruments) Rules 1995.
2. Definition In these rules unless the context otherwise requires,-
(a) Act means the Indian Stamp Act 1899 (No. II of 1899) as applicable to the State of
Madhya Pradesh.
(b) Authorised agent means-
(i) a person holding a power of attorney authorising him to act on behalf of his
principal, or
(ii) an agent empowered by written authority under the hand of his principal;
(c) Form mean a form appended to these rules;
(d) Registering Officer means the registering officer appointed under the Registration
Act, 1908 (No. XVI of 1908).
3. Other particulars to be set forth in the instrument as required by subsection (2)
of Section 27 of the Act- The following particulars shall be fully and finally set forth in the
instrument relating to immovable property chargeable with advalorem duty namely :-
(i-a) in case of an instrument relating to agricultural land the land revenue payable by the
Bhumiswami of the adjoining agriculture 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;
(i-b) In case of an instrument relating to agricultural land assessed to land revenue-
71
(a) Name of the village with name of Revenue Inspectors circle, Tahsil and district
wherein the land is situated; and
(b) Whether the land is irrigated or not; and if irrigated, whether irrigation is for one
crop only or for two crops.]
(ii) in case of an instrument relating to transaction of any immovable property in urban or
rural area except agricultural land-
(a) area of the plot and the area of the constructed portion thereon; and
(b) the year of construction.
3 A. Assessment of market rent of the lease executed by or on behalf of the State
Government or any undertaking of State Government- In case of any property which is
subject matter of a lease by the State Government or any undertaking of the State Government,
the market rent would be the average annual rent and the market value shall be the amount or
value of such fine, or premium of advance as set forth in the instrument.
4. Procedure on receipt of reference or on proposal to take action suo-moto under
Section 47-A of the Act- (1) A reference under sub-section (1) of section 47-A of the Act for
registering officer shall be accompanied by a statement in form I.
(2) On receipt of a reference under sub-section (1) of section 47-A of the Act from
Registering Officer or where the collector proposed to take action suo-moto under sub-section
(3) of the said section, he shall issue a notice in form II or III as the case may be-
(a) to every person by whom; and
(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-moto as the case may be,
and asking him to submit to him his representation, 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.
(3) The Collector may, if he thinks fit, record a statement of any person to whom a
notice under sub-rule (2) has been issued.
(4) The Collector may, for the purpose of enquiry-
(a) call for any information or record from any public office, officer or authority under the
Government or the local authority;
(b) examine and record statement of any member of the public officer, or authority under
the Government or the local authority; or
(c) inspect the property after due notice to the parties concerned.
72
5. Principles for determination of market value The Collector shall, as far as
possible, have also regard to the following points in arriving at the market value-
(a) In the case of land-
(i) classifications of the land as dry, or wet and the like;
(ii) classification under various categories in the settlement register;
(iii) the rate of revenue assessment for each classifications;
(iv) other factor which influence the valuation of the land in question;
(v) points, if any, mentioned by the parties to the instrument or any other person
which require special consideration;
(vi) value of adjacent land or lands in the vicinity;
(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
from;
(viii) the nature of crops raised on the land.
(b) In the case of house sites-
(i) the general value of house sites in locality;
(ii) nearness to roads, railway station, bus route;
(iii) nearness to market, shop and the like;
(iv) amenities available in the place like public offices, hospitals and educational
institutions;
(v) development activities, industrial improvement in the vicinity;
(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;
(vii) any special feature having a special bearing on the valuation of the site; and
(viii) any special feature of the case represented by parties.
(c) In the case of buildings-
(i) type and structure;
(ii) locality in which constructed;
(iii) plinth area;
(iv) year of construction;
(v) kind of material used;
(vi) rate of description;
(vii) fluctuation in rates;
73
(viii) any other features that have a bearing on the value;
(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;
(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
(xii) any special feature of the case represented by the parties;
(d) Properties other than lands, house sites and buildings.
(i) the nature and condition of the property;
(ii) purposes for which the property is being put to use; and
(iii) any other special features having a bearing on the valuation of the property;
6. Omitted.
7. Order determining the market value (1) The Collector shall
(i) after considering the objection and representation received in writing from the person to
whom notice under sub-rule (2) of rule 4 has been issued and those urged at time of the
hearing
(ii) after examining the records before him, and
(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
instrument, communicate the order to the parties and take steps to collect the difference
in the amount of stamp duty, if any;
(2) A copy of the order shall be forwarded to the Registering Officer concerned for his
record.
8. Appearance through advocate or authorised agent In an enquiry under the
foregoing rules any party to an instrument may appear either in person or through an advocate
or an authorized agent.
9. Appeals (1) Every appeal under sub-section (4) or (5) section 17- A of the Act
shall contain the following particulars namely:-
(a) full name, fathers name or husbands name, occupation and address of the appellant;
(b) full name, fathers name or husbands name, occupation and address of every person
executing the instrument;
(c) full name, fathers name husbands name, occupation and address of every person
claiming under the instrument;
(d) date and nature of the instrument;
74
(e) registration under, date of registration and name of office where the instrument was
registered;
(f) name of town or village in which the property is situated together with the name of the
tehsil and the registration sub districts;
(g) number and date of the Collectors order which is appealed against, number and date of
the order passed in appeal under sub-section (4) of section 47-A of the Act;
(4) Every appeal shall be presented in person or by an Advocate or by an authorized
agent or sent by registered post to the appellate authority having jurisdiction which shall
endorse the date of receipt.
10. Procedure of the disposal of appeals (1) If the appellate authority admits the
appeal, a date shall be fixed for hearing the appellant. The appellate authority shall issue a
notice to the appellant informing him of the date on which and the time and place at which the
appeal shall be heard. Such notice shall also state that if the appellant does not appear on the
date so fixed or any other date to which the hearing may be adjourned, the appeal shall be
liable to be dismissed for default or disposed of on merits ex-parte.
(2) The appellate authority shall send a copy of the notice to the Collector together with
a copy of the appeal and call for and obtain the record of the case from the Collector.
11. Hearing of appeal On the date fixed or on any other date to which the case may
be adjourned, appellate authority shall hear the appeal and receive any evidence adduced on his
behalf. It shall hear the person, if any, appearing on behalf of the Collector and record the
evidence, if any adduced in support of the Collectors order.
12. Order in appeal After considering all the evidence adduced and representations
made on behalf of the appellant and the Collector examining the records of the case, the
appellate authority shall decide whether or not the market value of the properties as determined
in the order of the Collector under sub-section (2) or sub-section (3) of section 47-A of the Act
is correct. In case, the appellate authority does not accept the market value of the properties
determined by the Collector, it shall determine the correct market value of the properties and
the duty payable on the instrument. The appellate authority shall embody its decision and the
reasons thereof in an order and communicate it to the appellant, the Collector and the
Registering Officer concerned.
13. Return of records of Collector As soon as possible after the order is passed
appellate authority shall return the records of the Collector to that Officer.
14. Rules of procedure (1) The appellate authority may adjourn the hearing of appeal
from time to time as it thinks fit.
75
(2) The appellate authority may at any stage call for any information, record or other
evidence from the appellant or the Collector.
(3) In the appeal the appellant may appear either in person or through an advocate or an
authorized agent.
(4) In respect of matters not provided for in these rules, the provisions of the Code of
Civil Procedure, 1908 (No. V of 1908), relating to the procedure to be followed by the
appellate authority in appeals against the order of the Civil Court, shall, as far as may be
applied to appeals under sub-section (4) and (5) of Section 47-A of the Act.
15. Manner of service of notice and orders to the parties Any notice or order under
rule 4 or order under rule 7 shall be served in the following manner, namely :-
(a) In the case of any company, society or association of individuals, whether incorporated
or not be served :-
(i) on the secretary or any director other principal officer of the company, society or
association of individuals, as the case may be; or
(ii) by leaving it or sending it by registered post acknowledgement 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, carries on
business.
(b) in the case of any firm, be served :-
(i) upon any one or more of the partners; or
(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.
(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);
(d) in the case of an individual person, be served -
(i) by delivering or tendering the notice or order to the person concerned or his
advocate or authorized agent; or
(ii) by delivering or tendering the notice or order to some adult member of the
family; or
(iii) by sending the notice or order to the person concerned by registered post
acknowledgement due; or
(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.
76
Appendix IV
Remmision and reduction of stamp duty

(A) ISSUED BY THE CENTRAL GOVERNEMENT
(i) Under Government of India Act, 1935:
1. Under sub-section (i) of section 124 of the Government of India Act, 1935, with the
consent of the Government of each of the states, the central Government has entrusted
to that Government all functions of the central Government under or in relation to
clause (9) of sections 2 and sections 10, 16, 18, 33, 37, 49, 70, 74, 75 and 76-A of the
Indian Stamp Act 1899 (No.II 1899), in that province. [G.I.F.D. Notification No. 9
dated 13-11-1939]
(ii) Under Section 9 of the Indian Stamp Act:
In exercise of powers conferred by clause (a) of Section 9 of the Indian
Stamp Act, 1899 (II of 1899) the Central Govt. is pleased
1. To remit so much, if any, of the duty chargeable in India including Berar under clause
(b) of Article 47-C of Schedule I, on policies of insurance covering accident of
passengers travelling by air as exceeds ten naye paise in each rupee of the amount of
premium payable on the policy. [No. 5 dated 12
th
March, 1938 as amended by No.2
dated 21-2-42, Notification published in Gazette of India dated 3-3-62, Part II, Section
3(i) P 552 and dated 14-8-65, Part II, Section 3(i), Page1218].
2. To reduce the duty chargeable on a proxy empowering a policy holder of an insurance
company to vote at a meeting of the policy holders of the said company to be held for
the election of directors to two annas (now fifteen paise). [No. 5 dated 13-9-1941]
3. To remit the duty chargeable on receipts issued by an Air Transport company for the
fare for the conveyance of passengers or goods or both or given to such company for
the refund of an overcharge made in respect of such fare. [No. 3 dated 21-12-1942]
4. To remit the duty chargeable on receipts for their maintenance allowance, executed by
internees and parolees confined in internment camps and parole centers in India, [No. 1,
dated 29-1-1944].
5. To remit the duty chargeable on receipt for their pay and allowances executed by all
enrolled personnel of the defence of Indian Units serving in field service areas who are
on the war system to pay accounting. [No. 8 dated 9-9-1944].
77
6. To remit the duty chargeable on certified copies of forms of decisions, orders and
statements of reasons of the Pension Appeal Tribunals, India, constituted under rules 6
and 7 of the Pensions appeal Tribunal, Rules, 1915. [No. 1 of 8-3-1947].
7. To remit the duty chargeable on receipts for payment of privy purses made to the Rulers
of the Indian States which have been merged in any of the states of India. [No. 2 of 25-
9-1948].
8. To remit with effect from 1-6-1948, the whole of duty on the following instruments
executed in connection with the business of the Rehabilitation Finance Administration,
constituted under the Rehabilitation Finance Administration Act, 1948 (12 of 1948),
namely:
Items Scope
(1) Bill of Exchange, cheques, promissory
notes, bill of lading, letter of credit,
policies of insurance, proxies and receipts,
In all the states, including the
Union territories.
(2) Instruments other than those specified in
item (i)
In the chief commissioners
provinces
[No.1 of 29-1-1949]
9. To remit with effect from the 1
st
April, 1949, the duty chargeable under the said Act on
receipts executed in pursuance of the United Provinces Food grains2 Procurement
Order 1949. [No. 4 dated 23-4-49].
10. To remit the duty chargeable in respect of bonds in the form of promissory notes issued
by the Industrial Finance Corporation of India under Section 21 of the Industrial
Finance Corporation Act, 1948 (15 of 1948). [Notification No. 8, dated 9-7-49].
11. To remit the duty chargeable on receipt for advances of pay and allowances drawn from
Defence Services estimates by :
(a) Commissioned officers, J unior Commissioned officers and Warrant officers of
the Army and Air force,
(b) Commissioned officer, Branch Officers, Midshipment of Navy and its reserves,
and
(c) Civil personnel, while serving in declared field service or operational areas or in
Indian Navy ships afloat.
[No. 8, Stamps, dated 30-9-1950 in supersession of Notification No. 5, Stamps dated 3-
6-44, No. 6, dated 2-5-45 and No. 10 dated 9-9-44].
78
12. To remit the duty on receipt given by an opium cultivator or his representative or by a
Lambardar or Khatedar for money paid to him by the Central Government as an
advance for the cultivation of opium or as value of the opium supplied by him. [No. 1,
stapmps, dated 4
th
J anuary, 1952]
13. (1) To remit with effect from 1-2-1951, the duty chargeable on receipt obtained in
respect of payment of amount due on a 10 years Treasury Saving Deposit
Certificate whether endorsed on the back of the certificate at the time of its
discharge or take separately.
(2) To remit with effect from 1-1-1954 the duty chargeable on receipts obtained in
respect of amount due on a 15 years annuity certificate whether endorsed on the
back of the certificate at the time of its discharge or taken separately. S.R.O. No.
2303 dated 3-11-54 Gazette of India Part II, Section 3 (ii) Extra ordinary, Page
2172
14. To remit duty on receipts given by kotwars in Madhya Pradesh (excluding four districts
of Berar) in respect for sums exceeding Rs. 20 paid to them on account of salaries. [No.
1 dated 27-1-1955].
15. To remit the stamp duty chargeable on every transfer of shares debentures, proxies,
receipt or other proceedings, instrument of writing whatsoever, falling under entry 91 of
the list, before or under any order of the court and copies thereof executed or made by a
banking company as defined in the Banking Companies Act, 1949, in liquidation in
Madhya Pradesh during the liquidation proceedings. [No. 19 stamps, dated 9-10-56-
Gazette of India 20-10-56, Part II, Section 3 page 1732].
16. In supersession of the notification of the Government of India in the ministry of
Finance Department of Revenue) No. 3 dated, the 25
th
J anuary 1957, and No. 4, dated
the 8
th
February 1957, to reduce the stamp duty chargeable on bills of exchange
specified in items (b) and (c) in entry 13 of the First Schedule and promissory notes
specified in entry 49 (b) of the said schedule to one fifth of the rates specified against
the said items (b) and (c) in the said entry 13. [No. 15, dated 15.5.1957].
17. In partial modification of the late Finance department Notification No. 2781-F dated
23-12-1919, to remit the proper stamp duty chargeable in respect thereof-
(a) bills of exchange, cheques, promissory notes, bills of lading letters of credit,
polices of insurance, transfer of shares, debentures, proxies and receipts
throughout India;
79
(b) all other instruments in the Union territories of Delhi and Andman and Nicobar
Islands;
Executed by or on behalf of any society for the time being registered or deemed
to be registered under any law relating to co-operative societies for the time
being in force, or executed by any officer or member of any such society and
relating to the business of such society. [No. S.O. 2704, dated 7-11-60 as
amended by S.O. No. 3050 dated 25-9-65 Gazette of India, Part II, Section 3(ii)
dated 2-10-65 page 3264). This notification issued under the Stamp Act is re-
issued under the Co-operative Societies Act by notification R.D.to STP
1360/6074 M. dated 21-12-60]
18. To reduce to Rs. 7.50, the duty chargeable where the duty otherwise chargeable
is more than that amount in respect of instrument of transfer of shares-
(1) executed in favour of any of the institution specified below or of its nominee by
the registered holder of shares as security for advances granted to him by any
such institution:
(a) The Reserve Bank of India;
(b) The State Bank of India or any of its subsidiaries;
(c) Any company which transacts the business of banking;
(d) Any other banking institution notified under Section 51 of the Banking
Companies Act, 1949, (X of 1949);
(2) executed by any of the institutions aforesaid or its nominee in favour of the
person by whom or by whose predecessors-in-interest such shares were
transferred to such institution or its nominee as security for advances granted
by such institution. [Notification No. S.O. No. 2316 dated 23-7-62]
19. To remit stamp duty, chargeable on receipts issued by shipping Development Fund
Committee established under Section 15 of Mercantile Shipping Act, 1958. [Gazette of
India, dated 10-12-60. Part II Section 5 (ii), page 3442]
20. To reduce the duty with which policies of insurance to be issued by the Exports Risk
Corporation are chargeable under clause (i) of division B of Article 47 to the extent
specified in 3
rd
column of the Schedule hereto annexed-




80
SCHEDULE
Sum Assured Duty reduced to
1. Where the sum insured does not exceed Rs.5,000/- 10 P
2. Where the sum insured exceeds Rs.5,000/- but does
not exceed Rs. 25,000/-
20 P

3.

Where the sum insured exceeds Rs. 25,000/- but
does not exceed Rs. 1 lakh

30 P
4. Where the sum insured exceeds Rs. 1 lakh 50 P
[No 4-F No.21/26/61 stamp cus VII dated 21-6-61]
21. In partial modification of the notification of the Government of India in the
Ministry of Finance No. 15, dated the 15
th
May 1957, to reduce with effect from the 15
th

August 1961, duty chargeable on promissory notes specified in column (1) of the schedule
below and stamp duty payable thereon after such reduction shall be as specified in the
corresponding entry in column (2) thereof-
Schedule
Description of Promissory notes Duty payable for
1. Where payable more than three months but not more than six
months after date or sight-
Rs. Paise
If the amount of the note does not exceed Rs. 500; 0.55
If it exceeds Rs. 500 but does not exceed Rs. 1000; 1.10
And for every additional Rs. 1000 or part thereof, in excess of
Rs. 1000
1.10
2. Where payable more then six months but not more than nine
months after date or sight-
If the amount of the note does not exceed Rs. 1000; 0.90
If the amount exceed Rs. 500 but does not exceeds Rs. 1000. 1.80
and for every additional Rs. 1000 or part there of in excess of Rs.
1000
1.80
3. Where payable more than nine months but not more than one
year after date or sight-
If the amount of the note does not exceed Rs. 500; 1.20
If it exceed Rs. 500 but does not exceed Rs. 1000; 2.40
and for every additional Rs. 1000 and part thereof in excess of
Rs. 1000;
2.40
81
4. Where payable more than one year after date or sight-
If the amount of the note does not exceed Rs. 500; 3.00
If its exceeds Rs. 500 but does not exceed Rs. 1000; 6.00
and for every additional Rs. 1000 or part thereof, in excess of
Rs. 1000; 6.00
Provided that the rates of stamp duty specified in column (2) shall not apply to usance
promissory notes drawn for securing finance from the Reserve Bank of India, Industrial
Finance corporation of India, State Financial Corporation, Commercial Banks and Co-
operative Bank for (a) bonafide commercial or trade transactions, (b) seasonal agricultural
operations or the marketing of crops and (c) production or marketing activities of cottage and
small scale industries and such instrument shall continue to bear the rates of stamp duty as
reduced by the notification of the Government of India, the Ministry of Finance, No 15, dated
the 15
th
May 1957.
Explanation For the purpose of the proviso (a) the expression agricultural
operations includes animal husbandry and allied activities jointly undertaken with the
agricultural operations;
(b) crops include product of agricultural operations;
(c) the expression marketing of crops includes the processing of crops prior to
marketing by agricultural or any organization of such producers. [No. 6, dated 14-7-1961].
22. to remit duty with which promissory notes executed by borrowers in India in favour of
Kreditansalt for wiederaufbau, Frankfurt/ Main, Germany are chargeable. [No. 15,
dated 22.12.1962]
23. To remit duty with which policies of insurance issued under:
(a) The Emergency Risks (Goods) Insurance Act, 1961 (62 of 1962);
(b) The Emergency Risks (Factories) Insurance Act, 1962 (63 of 1962) are
chargeable under the Indian stamp Act, 1899. (No. 13 Stamps dated 5-1-1963]
24. To remit with effect from the 1
st
day of J uly 1963, the duty with which receipts
mentioned below are chargeable:-
1. Receipts given by the depositor or his nominee or heir in respect of repayment
of deposits made by or on behalf of depositor under the Compulsory Deposit
(Income Tax Payers) Scheme 1963.
2. Receipts given by an employee referred to in clause (d) of section 2 of the
Compulsory Deposits Scheme Act, 1963 (21 of 1963) or his nominee or heir in
respect of repayment of deposits made by or on behalf, the depositor under the
82
Compulsory Deposit (Employees) Scheme, 1963, while the Scheme was in
force.
3. Receipts given by (i) any of the scheduled banks authorized to accept deposits
under the Compulsory Deposit (Income Tax payers) scheme 1963, and the
Compulsory Deposit (Employees) Scheme, 1963 while the scheme was in force
to the Reserve Bank of India or the state Bank of India or its subsidiary banks.
For the amount received by such scheduled Banks or employer in reimbursement of
refunds or repayment of deposits made under the Compulsory Deposit (Income Tax
Payer) scheme, 1963 while that scheme was in force, as the case may be. [No. 23 dated
7.12.1963]
25. To remit the duty with which promissory notes executed by importer in India in respect
of monies payable by them under the French credit deferred payment arrangement are
chargeable [No. 6 dated 29.8.1964]
26. To remit the duty with which promissory notes executed by borrowers in India payable
to Government of India and endorsed by them in favour of Kreditansalt
Fursiederaufbou Frankfurt/ Main Federal Republic of Germany are chargeable, [No.
911-Stamps dated 5.12.1964]
27. To remit the duty with which the policies of insurance issued under the Personal
Injuries (Compensation Insurance) Act 1963 (37 of 1963) are chargeable. [No. 25 of
16.12.1965]
28. In supersession of notification No. 6, dated 14
th
August, 1937, to remit duty with which
the instruments described in paragraph 9 are chargeable to the extent specified herein
and remits the duties chargeable in respect of Instrument described in the remaining
paragraphs, namely:-
1. Receipt endorsed by the payee on a postal money order or given by the payee to
the Post office for a sum paid to him in adjustment of a short or wrong payment
of such an order;
2. Receipt obtained in respect of payment of amount due on a post office cash
certificate whether endorsed on the back of the certificate at the time of its
discharge or taken separately;
3. Receipt given by an officer by the Indian Post and Telegraph Department in
respect of sum paid to him by the Central Government as advance for the
purchase of Railway or Steamer tickets;
83
4. Receipt or Bill of lading issued by a Railway Administration or an inland
steamer company for the fare for the conveyance of passengers or goods or
both, or animals, or for any charges incidental to the conveyance thereof or
given to such an Administration or inland steamer company for the refund of an
over charge made in respect of such fare or charges;
5. Receipt given by a Railway Company or Administration or an inland steamer
company, for money, received by it from another Railway Company or
Administration or Inland Steamer Company or from a Tramway Company or
other carrying company on account of its share of fare or freight for the
conveyance in through traffic of passengers of goods or both or of animals;
6. Receipt given for pension or allowances paid by the Central Government to an
heir of a deceased non-commissioned or petty officer, soldier, sailor or airman
of land, naval or air force;
7. Receipt given for payment of interest on Government of India promissory notes;
8. Receipt or bill of lading issued by the commercial carrying company limited,
for the fare for the conveyance of passengers or goods or both or receipt given
by the said company for the refund of an over charge made in respect of such
fares;
9. Proxy empowering a person to vote at meeting of creditors-Duty reduced to the
rate chargeable on a proxy empowering a person to vote at any one meeting of
members of an incorporated company. [Notification S.O. 520 dated 19.2.1966]
29. To remit the duty with which policies of Insurance issued under:-
(a) the Emergency risks (Goods) Insurance Act, 1971 (50 of 1971);
(b) the Emergency Risks (Undertakings) Insurance Act. 1971 (51 of 1971) are
chargeable under the Indian Stamp Act, 1899. [S.O. No. 305 dated 15-1-72]
30. To reduce with effect from 1-6-76, the duty with which an instrument of transfer of
shares in an incorporated company or other body corporate is chargeable under Article
No. 62 (a) of Schedule I to fifty paise for every hundred rupees or part thereof, of the
value of the share. [No. 15 dated 16.3.76; 7/66 dated 26.3.66 superseded]
31. In superession of the notifications of Government of India No.15 dated 15.5.57 and No.
6 dated 14.7.61, with effect from 1
st
J uly 1976, to reduce the proper stamp duty
chargeable on Bills of Exchange specified in items (b) and (c) in Article 13 of the first
schedule and Promissory Notes specified in item (b) of Article 49 of the said schedule
to one half to the rates specified against the said items (b) and (c) in the said Article 13:
84
Provided that the rates of stamp duty mentioned above shall not apply to usance bill of
exchange or promissory notes drawn or made for securing finance from the Reserve
Bank of India. Industrial Finance Corporation of India, Industrial Development Bank of
India, State Financial Corporation Commercial Banks and Co-operative Banks for (a)
bonafide commercial or trade transaction (b) seasonal agricultural operations or the
marketing of crops or (c) production or marketing activities of cottage and small scale
Industries and such instruments shall continue to bear the rates of stamp duty at one
fifth of the rates specified against the said items (b) and (c) in the said Article 13.
Explanation 1. for the purpose of the proviso, - (a) The expression Agricultural
operations includes animal husbandry and allied activities jointly undertaken with
agricultural operations; (b) Crops include products of agricultural operations (c) the
expression marketing of crops includes the processing of crops prior to marketing by
agricultural producers or any organization of such producers.
Explanation 2. The duty chargeable shall, wherever necessary, be rounded off to the
next five paise. [No. 16 dated 16.3.76]
32. To remit the stamp duty with which the group insurance policies issued to the Defence
Forces of the Union, namely, the Army, the Navy and the Air force are chargeable.
[No.3412 dated 15.9.76]
33. To remit the duty chargeable under stamp Act in respect of bonds in the form of
debentures and promissory notes to be issued from time to time by the National Bank
for Agricultural and Rural Development.
[No. 9184-Stamp F. No. 33/26/83-ST dated 6.2.84]
34. To remit the duty chargeable under article 13 of the schedule 1 in respect of usance
bills, routed through Banks, where :-
1. such bills of exchange are payable not more than three months after date or
sight;
2. such bills of exchange are drawn on or made by or in favour of a Commercial
Bank or a Co-operative Bank, and
3. such bills of exchange arises out of bonafide commercial or trade transaction.
[No. 40/89 Stamp. 1.8.1989]
35. To remit the duty chargeable under article 13 of Schedule 1 to the said Act, in respect
of usance bills of exchange, where,-
(a) such bills of exchange are payable not more than ninety days after date or sight;
85
(b) such bills of exchange are drawn on or made by or in favour of Small Industries
Development Bank of India; and
(c) such bills of exchange arise out of bonafide commercial or trade transactions.
[No. 14193 stamp- F.No.33-17-92 ST dated 11.5.1993]
36. To remit the duty with which the bonds in the nature of promissory notes described as
12.5% M.P.F.C. Bonds 2004 (II-series) bearing distinctive numbers 1 to 47 of the
aggregate value of rupees fifteen crores and 12.5% M.P.F.C. bonds 2005 (I-Series)
bearing distinctive numbers 1 to 36 of the aggregate value of rupees six crores only
allotted by Madhya Pradesh Financial Corporation, Indore during the year 1994-95 are
chargeable. [No.24/96 Stamp dated 19.2.1996]
(B) ISSUED BY THE STATE GOVERNMENT
(i) Under section 9 of the Indian stamp Act
Under clause (a) of Section 9 of the Indian Stamp Act, 1899 (II of 1899), and in
supersession of all previous notifications issued there under, the State Government has
remitted the stamp duty on instruments included, in schedule I below and reduced to
the extent set forth in each case, the stamp duties on instruments included in Schedule
II below, chargeable in Madhya Pradesh under the said Act:-
SCHEDULE I
1. Lease or counterpart thereof executed at the time of settlement made directly by the
Provincial Government with the existing occupant of land, whether a zamindar or a
tenant, and whether self cultivating or not: provided that no fine or premium is paid in
consideration of the lease.
2. Instrument executed for the purpose of securing the repayment of a loan made or to be
made under the Land Improvement Loans Act, 1883 (XIX of 1883), or the
Agriculturists Loans Act, 1884 (XII of 1884) including an instrument whereby a land-
lord binds himself to consent to the transfer in the event of default in such repayment,
of any land or interest in land on the security of witch any such loan is made to his
tenant.
3. Conveyance by endorsement of rights secured by an instrument known as a satta.
4. Agreement and security bond required to be executed under the rules 40 regulate the
training and appointment in the Subordinate Forest Service, by a student and his surety,
previous to his entry into the Imperial Forest College, Dehradun, or the Forest School at
Balaghat.
86
5. Instrument in the nature of a conveyance by the Government of standing trees or any
other forest produce in Government forest, and also the following instruments:-
(i) Contract for the collection of minor produce, barks etc;
(ii) Contract for felling and removing trees;
(iii) Contract for the collection, removal and disposal of stock in coupes subject to
obligation to coppice and clear the area;
(iv) Contract for the purchase of timber or fire wood to be felled or cut
departmentally;
(v) Contract of the usufruct of trees and topes;
(vi) contract for the felling or cutting and purchase to timber or firewood;
(vii) Kancha or grazing lease;
(viii) Agreement for felling and conversion of timber;
(ix) Agreement for right to collect seigniorage on minor produce brought for sale by
hill tribes;
(x) Agreement for cultivation under the taungya system in reserved or protected
forests;
(xi) Agreement for hunting, shooting or fishing in reserved or protected forests.
6. Agreement, bond or security bond required to be executed by or on behalf of the holder
of a scholarship or stipend awarded by the Provincial Government.
7. Indentures by way of mortgage executed by managers of aided institutions in
consideration of building grants received from the Provincial Government.
8. Letter which a person depositing money in a Post Office Savings Bank as security to
the Government or local authority for the due execution of an office or for the
fulfilment of a contract or for any other purpose is required to address to the Postmaster
in charge of the Post Office Saving Bank agreeing to special conditions with respect to
the application and withdrawal of the money deposited and the payment of interest
accruing due thereon.
9. Agreement made with a Railway Company or Administration or an Inland Steamer
Company for the conveyance of goods.
10. Agreement or indemnity bond given to Railway authority or an Inland Steamer
Company by a passenger permitted to travel without payment of fare, indemnifying
such authority or company from any claim for damages in case of accident or injury.
11. Agreement or indemnity bond given to a Railway authority or an Inland steamer
Company by a consignee (when the Railway receipt or Bill of lading is not produced) in
87
respect of the delivery of articles carried at half-parcels rates or at goods rates namely-
fresh fish, fruits, vegetables, bazaar baskets, bread, meat, ice and other perishable
articles.
12. Agreement made with the Railway Company or Administration which purports to limit
the responsibility of the Company or Administration as declared by the Indian Railway
Act, 1890 (IX of 1890) Section 72, subsection (1) and is in a form approved by the
Federal Railway Authority under sub-section (2) of that section.
13. Agreement papers passed by a contractor of the Royal India Army Service Corps where
his security deposit is transferred to a Post Office Savings Bank.
14. Instrument in the nature of a memorandum or agreement furnished to, or made or
entered into with an officer of the Royal Indian Army Service Corps by a contractor.
15. Agreement or declaration by which a tender made to an officer of the Royal Indian
Army Service Corps is accepted as a contract, where the deposit of the contractor as
security for which contract is made in Government of India Promissory Notes or in
cash.
16. Instrument in the nature of a memorandum, agreement or security bond furnished to, or
made or entered into, by a contractor for the execution of any work entrusted to him, or
for the due performance of any contract with-
(a) the Indian Army Corps Ordinance;
(b) the Ordinance and Clothing factories; or
(c) the Military Farms Department; or
(d) the Opium Department; or
(e) the State Railway Department; or
(f) the Forest Department; or
(g) the Public Works Department or any other administrative department
empowered to execute public works; or
(h) the Indian stores Department.
17. Instrument furnished to or made or entered into with any of the departments, corps and
factories mentioned in item 16 by a contractor under which the due performance of any
contract is secured by the deposit of money or of Government or other securities; and
an instrument under which materials belonging to a contractor are mortgaged as
security for an advance made to him by any such department, corps or factory.
18. Mortgage deed or agreement executed by an officer of Government in Civil or Military
employ for securing the repayment of an advance received by him from the
88
Government for the purpose of construction, purchasing or repairing and dwelling
house for his own use.
19. Instrument of reconveyance of mortgaged property on behalf of Government in favour
of any person who is or has been in Civil or Military employ of the Government on the
repayment of an advance received by him from the Government for the purpose of
constructing, purchasing or repairing a dwelling house for his own use.
20. Agreement executed by an officer of the Government in respect of property mortgaged
by an officer of the Government, or his surety as security for the due accounting for
money or other property received by virtue thereof.
21. Instrument of reconveyance executed by the State Government in respect of Property
mortgaged by an officer of the Government or his surety as security for the due
execution of an office or the due accounting for money or other property received by
virtue thereof.
22. Authority in writing executed under Rule 1, Order XXVIII of the Code of Civil
Procedure, 1908 (V of 1908) by any officer or soldier actually serving the Government
in a military capacity authorizing any person to sue or defend in his stead in a Civil
Court.
23. Letter of authority of power of attorney, executed for the sole purpose of authorizing
one or more of the joint holders of a Government security to give on behalf of the other
or others of them, or any one or more of them, a discharge for interest payable on such
security or on any renewed security issued in lieu thereof.
24. Sanad of jagir of other instrument conveying land granted to an individual by the
Government otherwise than for pecuniary consideration.
25. Instrument of exchange executed by a private person where land is given by him for
public purposes in exchange for other land granted to him by the Government.
26. Transfer by endorsement of a mortgage of rates and taxes authorized by any Act for the
time being in force in the Central Provinces and Berar.
27. Agreement between creditor and debtor to refer their claims to arbitration made in the
Central Provinces and Berar in the course of conciliation approved by the State
Government and the award made in virtue of such agreement.
28. Unattested instrument evidencing an agreement relating to the hypothecation of
movable property where such hypothecation has been made by way of security for the
re-payment of money advanced or to be advanced by way of loan or of an existing or
future debt.
89
29. Instrument of transfer of Government stock registered in the book debt account.
30. Instrument of release referred to in Section 48 of the Indian Merchant Shipping Act
1923, (XXI of 1923).
31. Decision or award of the Registrar of Co-operative Societies for the Central Provinces
and Berar and the award of arbitrators in any dispute in which a co-operative society in
the Central provinces and Berar is a party.
32. Agreement between an employer and a workman employed by or under him regarding
the payment of compensation under the Workmens compensation Act, 1923 (VII of
1923).
33. Instrument cancelling a will.
34. Deed of gift of immovable property executed in favour of the Chairman of the
managing committee or the trustees of an educational institution recognized by the
State Government as a Vidya Mandir or established under any law regulating such
institutions.
35. Agreement or memorandum of agreement relating to the hire of a bicycle for a period
of less than a week.
36. Instruments evidencing transfer of property between companies limited by shares as
defined in the India Companies Act 1913, chargeable with stamp duty under Articles 23
and 62 of Schedule I to the Indian Stamp Act, 1899, in cases-
(i) Where at least 90 per cent of the issued share capital of the transferee
company is in the beneficial ownership of the transferor company, or
(ii) Where the transfer takes place between a parent company and a
subsidiary company one of which is the beneficial owner of not less than
90 per cent of the issued share capital of the other, or
(iii) Where the transfer place between two subsidiary companies of each of
which not less than 90 per cent of the issued share capital is in the
beneficial ownership of a common parent company:
Provided that in each case certificate is obtained by the parties from the officer
appointed in this behalf by the State Government concerned that the conditions above
prescribed are fulfilled. [Deleted by Notification No. 13-6-10-V-SR-85 dated 7.2.86]
36-A. Indemnity bond required to be executed under Rule 105 of the Central Provinces and
Berar Financial Rules or under Article 960 of the Civil Service Regulations for drawing
arrears of pay and allowances or pensions of deceased Government servants or
pensioners. [S.R.D. No. 663/230-VIII dated 18
th
August, 1942]
90
36-B. Agreement for the cancellation of the original assignment of an insurance policy in
favour of the wife, prescribed by paragraph I of Appendix G to the Central Provinces
General Provident fund Rules. [S.R.D. No. 690/230-VIII dated 19-8-42]
36-C. Service bond executed by a ploughman on Government farms. [S.R.D. No. 760/179-
VIII dated 1-10-42]
36-D. Agreement bond or security bond required to be executed by or on behalf of the holder
of scholarship or stipend awarded by the Anjuman Wazifa Sadatwa monineem, Aligarh,
[S.R.D. No. 149/996-VIII-42 dated 3-3-43]
36-E. Copies of entries in register books of the following instrument given by a registering
officer under Section 57 of the Indian Registration Act, 1908 (XVI of 1908) to a Co-
operative society registered under the Co-operative Societies Act, 1912 (II of 1912),
namely :-
(a) Instruments executed by or in favour of any co-operative society;
(b) Instruments executed by any officer or member of co-operative society
and relating to the business thereof. [S.R.D. No. 1164-C.R. 155-VIII
dated 17-1-1943]
36-F. Supurdnamas in Civil, Revenue and Criminal cases. [S.R.D. No. 880/866-VIII/44 dated
23-10-1945]
36-G. (1) Mortgage deed or agreement executed by servant of the Government for
securing the repayment of an advance received by him from
Government for the purpose of purchasing a motor car, a motor boat, a
motor cycle, a horse cycle or a typewriter. [S.R.D. No. 66-1093-VIII
dated 23-1-46]
(2) The amendment shall take effect from the 27
th
April, 1945.
36-H. Public Works Department leases granting the right to collect tolls on ferries. [S.R.D.
No. 105-CR-3-A/VIII dated 30-1-46]
36-I. Power of attorney executed in favour of his agent or representative by a person who
brings an appeal under the Pensions Appeal Tribunals Rules, 1945, published with the
Government of India (War Department) Resolution No. 1770,dated the 19
th
November,
1945. [S.R.D. No. 343/144-VIII dated 29-4-46]
36-J . Agreement, bond required to be executed by or on behalf of a student of the College of
Agriculture Nagpur, who is not the holder of a scholarship or stipend awarded by the
State Government. [S.R.D. No. 507/206-VIII dated 28-6-46]
91
36-K. Security bond required to be executed by a Government servant agreeing to repay an
advance granted for purchase of food grains to another Government servant in the event
of the latter Government servant failing to repay the advance granted to him. [S.R.D.
No. 401-CR-558-VIII dated 17-3-48]
36-L. With effect from the 1
st
J une 1948, the whole of the stamp duty payable on all
instruments executed in connection with the business of the Rehabilitation Finance
Administration constituted under the Re-habilitation Finance Administration Act, 1948
(XII of 1948). [S.R.D. No. 2042/426-VIII dated 15-11-49]
36-M. Surety bonds executed in connection with the receipts of special advance of pay by
displaced Government servants serving in the Madhya Pradesh who have migrated from
Pakistan. [S.R.D. No. 1370/1417-VIII dated 25-7-49]
36-N. With effect from 25
th
April, 1949, the stamp duty payable on indemnity bonds executed
in connection with the receipt of pensions by persons who have migrated from Pakistan.
[M.P. Gazette, Dated 27-1-50 p.60]
36-O. A deed of gift of immovable property executed in favour of a J anpada Sabha for the
establishment and maintenance of primary school under the control and management of
such J anpada Sabha.
36-P. An instrument of transfer without consideration executed by the trustees or the
governing body of a society registered under the Societies Registration Act, 1860 (XXI
of 1860) in favour of the trustees or governing body of another society registered under
the said Act in pursuance of a resolution adopted by the transferor the said Act in
pursuance of a resolution adopted by the transferor society under Section 12 of the said
Act for its complete amalgamation with the transferee society.
36-Q. Indemnity bonds executed by persons other then Government servants travelling in an
aircraft owned or chartered by the State Government.
36-R. Every transfer, mortgage, assignment, power of attorney, certificate, affidavit, bond
instrument of writing whatsoever except a bill of exchange, cheque, promissory note,
bill of lading, letter of credit, policy of insurance, transfer of shares, debenture, proxy
paper and receipt before or under any order of the court and any copy thereof, when
executed in liquidation proceedings or against, by any banking company in liquidation.
36-S. Lease deeds to be executed by the employees State Insurance corporation in respect of
the premises taken on lease by it for Regional, Local and Inspectorate Offices.
36-T. An agreement to be executed by a candidate in favour of the President of India
receiving training as (i) Gram Sevika (ii) Midwife (iii) Dai, or Supervisory and
92
administrative personnel for social and Moral hygiene and after care programmes at the
centre started by the Central Social Welfare Board.
36-U. Affidavit to be executed by a displaced person for the purpose of filing a claim under
the displaced persons (Compensation and Rehabilitation) Rules, 1955.
37. Bail bond executed by surety to produce a person on whom a bailable warrant of arrest
has been issued under Section 20(3) of Central Provinces Land Revenue Act 1917. (for
Central Provinces only)
38. Copy or extract certified by a patwari to be a true copy of or a true extract from records
or papers which patwaris are required to prepare or keep by any rule made by the
provincial Government under section 227(2)(d) of the Central Province Land Revenue
Act 1917 (II of 1917), where the copy or extract is furnished by a patwari or a malguzar
or tenant of or in the village with which the copy or extract in concerned. (For C.P.
only)
39. Agreement respecting the occupancy of land, whether surveyed or not and the payment
of the land revenue therefore, executed under the Berar Land Revenue Code or any
rules made under that Code. (for Berar only)
40. J oint agreement and security bond required to be executed by a student and his surety,
pervious to his admission to the Central Provinces and Berar Precadet Training School.
[S.R.D. Notification No. 29 C.R. 2-VIII dated 19-1-1943]
41. Agreement executed in the Central Provinces and Berar by Government servants
stationed in threatened area and their nominees under taking to repay on demand to the
Provincial Government the amount which may be due to the Crown on settlement of
account relating to the Government servant concerned and similar agreements executed
in the Central Provinces and Berar by Government servants employed under the
Government of India and other Provincial Government and Ad ministration in British
India and by their nominees. [S.R.D. Notification No. 105-34-VIII, C.R. dated
19.2.1943]
42. Agreement executed in the Central Provinces and Berar by employees of the Bengal
Nagpur Railway stationed in threatened area and their nominees undertaking to repay
on demand to the said Railway the amount which may be found due to it on settlement
of account relating to the employee concerned. [S.R.D. Notification No. 393-
C.R./89/VIII. Dated 14-6-43]
43. Every instrument of transfer, mortgage, assignment power of attorney, certificate,
affidavit or bond executed in the course or winding up proceeding of a banking
93
company in the Vindya Pradesh Region. [M.P.Rajpatra of 26-7-1957 at page 423 in
part 1]
44. Agreements and bonds executed by adult apprentice or by parent or guardian of minor
apprentice in favour of a company under National Apprenticeship Training scheme
formulated by Government of India. [M.P. Gazette, 16
th
December 1960, Part I, Page
1900]
45. All instruments in Madhya Pradesh relating to matters with respect to which the State
Legislature has power to make laws executed by or on behalf of any society for the time
being registered or deemed to be registered under any law relating to co-operative
societies for the time being in force in the State of Madhya Pradesh or by an officer
or member and relation to the business of such society.
Notification No. 1110-203 V.S.R. dated 27-4-1961 as amended by Notification No.
163-S.R.29-6-R dated 4-5-1962; superseded by Notification No. 773-1165-VI-R 86 &
775-155- VI-R-80, dated 24-10-80]
46. The instruments of gifts of immovable property for public purposes executed by any
person, institution or society or a body corporate in favour of State Government.
[Notification No. 1905-2557 V-SR dated 30-6-1961, published in M.P. Rajpatra of
4.8.1961 at page 1236 in Part I]
47. Transfer deed in respect of Treasury Savings Deposit Certificates. [M.P.Gazette, dated
15
th
December, 1961, Part 1 Page 2036]
48. Mortgage deed executed by an officer of the Government of Madhya Pradesh for
securing the repayment of an advance to be received by him for the Madhya Pradesh
Housing Board Act, 1960 for the purpose of construction a dwelling house for his own
residential use.
[Stamp duty remitted with effect from 1-4-1960 vide Notification No. 925-219-V-SR
published in M.P. Rajpatra Part I dated 4-5-62, page 872]
49. Instrument of reconveyance of mortgaged property executed by the Madhya Pradesh
Housing Board established under the Madhya Pradesh Housing Board Act, 1960 in
favour of any officer of the Government of Madhya Pradesh on the repayment of an
advance received by him from the said Board for the purpose of constructing a dwelling
house for his own residential use.
[Stamp duty remitted with effect from 1-4-1960 vide Notification No. 925-219 VSR
published in M.P. Rajpatra part I dated 4-5-62, page 872]
94
50. Security Bond executed by the surety of an officer of the Government of M.P. for the
due performance of the terms and conditions of the mortgage deed in from V presented
under the Madhya Pradesh Housing Board, Act, 1960.
[Stamp duty remitted with effect from 1-4-1960 vide Notification no. 926-219 V-SR
Published in M.P. Rajepatra Part I dated 4-5-62 page 872]
51. Transfer deeds in respect of Defence Deposit Certificate. [M.P. Gazette, dated 7
th

December, 1962, Part 1, Page 2266]
52. Mortgage deed executed by settlers, mortgaging lands allotted to them in favour
of Dandkaranya Development Authority. [M.P. Gazette, dated 4
th
J anuary, 1963, Part I,
Page 2]
53. Instruments of transfers of debentures floated by the Madhya Pradesh State Co-
operative Land Mortgage Bank Ltd. J abalpur. [M.P. Gazette, dated 4
th
J anuary 1963,
Part I, parg-2]
54. Unattested instruments of pledge of all goods, (Notification No. 1125-570-VSR
published in M.P. Rajpatra Part I dated 12-5-63 page 2088)
55. Instruments executed by goldsmiths for loans granted for their rehabilitation, under
them M.P. Goldsmiths Rehabilitation (Loans) Rules 1963. [M.P. Rajpatra of 12.1.1964]
56. contracts executed by an adult apprentice or by the guardian of minor apprentice in
favour of an employer under clause (a) sub-section (1) of section 4 of Apprentices Act,
1961 (No. 52 of 1961).
[Notification No. 2987 V-SR, Published in M.P. Rajpatra Part I, dated 11-9-64 Page
2251]
57. Affidavits filed by persons of minority community of Pakistan coming from East
Pakistan under sub-rule (2) of Rule 2 of the Central Commission of Inquiry Procedure
Rules 1960, with effect from the 22
nd
February, 1955 to the date of completion of the
inquiry relating to the exodus of the minorities of East Pakistan into India.
[Published in M.P. Rajpatra Part I, dated 18-6-65, page 828 & 1965 MPLT Part II, Page
332]
58. Indemnity bonds to be executed by the guardian of minor dependents of deceased
members of the Coal Mines Provident Funds for the purpose of obtaining refund of the
fund accumulations.
[Published in M.P. Rajpatra Part I, dated 1-10-65, page 1293 & 1965 MPLT Part II
Page 470]
95
59. Instruments executed by goldsmiths for loans granted to them under the Madhya
Pradesh State Aid to Industries Act, 1958 (XX of 1958), [Notification No. 3530-1505
V-SR. dated 24.8.1966 published in M.P. Rajpatra Part IV(G-A) dated 16-9-65, page
811 Part II page 332]
60. Instrument of mortgage executed by small agriculturists holding 10 acres or less of land
for securing loans upto Rs. 10,000/- from Commercial Banks for small irrigation
schemes.
[Notification No. 1142-72-V-SR- dated 2-4-70, superseded vide Notification No. 103-
CR-75-VI-R-71, dated 12-4-72]
61. (a) Mortgage deeds executed by the bhoomiswamis holding land not exceeding ten
acres, and the bhoomiswamis belonging to the Scheduled Castes and the Scheduled
Tribes; and
(b) Mortgage deeds executed by the bhoomiswamis other than those belonging to
the SC/ST, holding land exceeding ten acres but not exceeding fifteen acres Duty
reduced to the extent of fifty per cent,
In whole of the state for securing loans for agricultural purposes from the banks
specified in the Schedule below :-
1. State Bank of India
2. State Bank of Indore
3. Central Bank of India
4. Bank of India
5. Punjab National Bank.
6. Bank of Baroda
7. United Commercial Bank.
8. Canara Bank
9. United Bank of India
10. Dena Bank
11. Syndicate Bank
12. Union Bank of India.
13. Allahabad Bank
14. Indian Bank
15. Bank of Maharashtra.
16. Indian Overseas Bank.
[Notification No 103-CR-75-50-R-71 dated 12-4-72; superseded vide Notification No.
6262-8255-V-SR dated 21-11-75]
96
62. Mortgage deeds executed, by unemployed engineers to secure loans upto rupees one
lakh from M.P.F.C. and also on the lease deeds executed in relation to the constructed
shade and the land allotted to them in the industrial estate, by the Industries Department
for running their own industry on the following conditions, namely :-
1. The applicant or all the partners of the firm are either degree or diploma-
holder engineers;
2. His total income or the income of his partners from all sources must not
exceed rupees one thousand per month.
[Notification No. 3579-313-6-R dated 24-8-73]
63. Instrument executed for securing loans not exceeding rupees four thousand from the
banks specified in column (2) of the first schedule to the Banking Companies
(Acquisition and Transfer of Undertaking) Act, 1970 under the scheme of differential
interest rates on advances.
[No. 912-723-V-S.R.75 dated 3
rd
March 1975; This remission was extended to State
Bank of India and its subsidiaries vide Not. No 16-8-723-5- S.R.-75 dated 23-4-75]
64. Mortgage deeds executed by-
(1) the bhomiswami belonging to the SC or ST, or
(2) the bhomiswami not covered by (1) above and holding land not
exceeding twenty five acres;
For securing loans for agricultural purposes from the following Banks namely :-
1. State Bank of India
2. State Bank of Indore
3. Central Bank of India
4. Bank of India
5. Punjab National Bank.
6. Bank of Baroda
7. United Commercial Bank.
8. Canara Bank
9. United Bank of India
10. Dena Bank
11. Syndicate Bank
12. Union Bank of India.
13. Allahabad Bank
14. Indian Bank
15. Bank of Maharashtra.
16. Indian Overseas Bank.
97
[Notification No 6262-8255-V-SR dated 21-11-75; superseded by Notification No. 240-
6904-V-SR dated 4-4-76]
65. Mortgage deeds executed by-
1. a bhumiswami belonging to the Scheduled Caste or Scheduled Tribes,
or
2. a bhumiswami not covered (1) above and holding land not exceeding
twenty five acres, in favour of following Banks, namely :-
1. State Bank of India
2. State Bank of Indore
3. Central Bank of India
4. Bank of India
5. Punjab National Bank.
6. Bank of Baroda
7. United Commercial Bank.
8. Canara Bank
9. United Bank of India
10. Dena Bank
11. Syndicate Bank
12. Union Bank of India.
13. Allahabad Bank
14. Indian Bank
15. Bank of Maharashtra.
16. Indian Overseas Bank.
17. Regional Rural Bank
18. Punjab and Sindh Bank
For securing loan for agricultural purposes on the land mortgaged in favour of the said
banks.
[Notification No 240-6904-VI-R dated 24-4-76; It superseded order No. 6262-8255 V-
SR dated 21-11-75 and was superseded by Notification No. 657-VI R-78 dated 15-9-
78]
66. An affidavit affirmed by a member of Scheduled Caste or Scheduled Tribes. [No. 780-
202-6-R-76, dated 2
nd
November 1976]
67. Affidavit submitted before a Commission of Inquiry appointed by the Government of
India or the State Government under the Commission of Inquiry Act, 1952.
[Notification No. 767-1094-VI-R, dated 18.10.1977]
68. Agreement, security bonds, affidavits and other documents executed in favour of
Government by person to whom loans are to be given under the scheme formulated
98
under planning. Economics and Statistics Department Memo No. 606-707- M & E-23
R-I (III), dated 4
th
April, 1978, No. 797-M & E-78-R-I (III), dated 12
th
May, 1978 and
No. 1254-78 M& E-123-R-I-III-A, dated the 2
nd
August, 1978 read with the memo No.
75-M&E-B soft loan 1575, dated the 28
th
November, 1975. [No. 605-801-VI-R-78,
dated 16
th
August, 1978]
69. (a) Mortgage deeds and (b) hypothecation deeds forming part of such mortgage
deeds when executed by-
(1) a bhumiswami belonging to the Scheduled castes or Scheduled
Tribes or
(2) a bhumiswami not covered by (1) above but having a holding not
exceeding ten hectares; in favour of banks for securing loans for
agricultural purposes.
Explanation In this notification (a) bank means-
(i) a banking company as defined in the Banking Regulation Act,
1949 (No. 10 of 1949);
(ii) the State Bank of India constituted under the State Bank of India
Act, 1955 (No. 23 of 1955);
(iii) a subsidiary bank as defined in the State Bank of India
(Subsidiary Banks) Act, 1959 (No. 10 of 1963);
(iv) a corresponding new bank constituted under the Banking
Companies (Acquisition and Transfer of Undertaking) Act, 1970
(No. 5 of 1971);
(v) the Agricultural Refinance Corporation constituted under the
Agricultural Refinance Corporation Act, 1963 (No. 10 of 1963);
(vi) the Madhya Pradesh State Agro Industries Development
Corporation Ltd. Bhopal;
(vii) Agricultural Finance corporation Limited, a company in
corporate under the Companies Act, 1956 (No. 1 of 1956);
(viii) A Regional Rural Bank established under sub-section (1) of
Section 3 of Regional Rural Bank Act, 1976 (No. 21 of 1976);
(ix) Punjab and Sindh Bank.
(b) Agricultural purposes mean making land fit for cultivation of land,
improvement of land including development of sources of irrigation,
raising and harvesting of crops, horticulture, forestry, planting and
99
farming, cattle beading, animal husbandry, dairy farming, seed-farming,
pisciculture, apiculture, sericulture, piggery and poultry farm farming
and the acquisition of implements and machinery in connection with any
such activity.
[No. 657-VI-R-78, dated 15
th
September, 1978]
70. An instrument executed to secure a loan
(1) for the manufacture of gober gas plant in a small scale industry not
exceeding fifty thousand rupees subject to the condition that-
(a) a certificate from the Assistant Director of Industries or the
General Manager, district Industries Centre of the district
concerned, as the case may be, is produced that the industry
proposed to be set up is a small scale industry, and
(b) the manufacture of such gober gas plant is commenced within
a period not exceeding twenty four months from the date of
receipt of the first instalment of the loan.
(2) for purchase of gober gas plant by an agriculturist holding land not
exceeding 10 hectares from a bank within the meaning of clause (c) of
Section 2 of the Madhya Pradesh Krishi Udhar Pravartan Tatha Prakirn
Upabandha (Bank) Adhiniyam, 1972 (No. 32 of 1973) and the said bank
after ascertaining from the Ranpustika, certifies on the instrument that
such agriculturist holds land not exceeding 10 hectares; and
(3) for establishing a small scale industry in a rural area by an educated
unemployed person certified as such person under the rules made for the
grant of loan to the educated unemployed person not exceeding Rs.
25,000 and on production of a certificate of the Assistant Director of
Industries or the General Manager District Industries centre of the
district concerned that the proposed industry to be set up is small scale
industry and endorsed as such by the concerned bank in the instrument.
[No. 177-VI-R-79 dated 31
st
March, 1979]
Explanation gobar gas plant includes Biogas plant. [No. B-r-39-V-S.R. 1983-40-
85, dated 7-1-1985]
71. On the sale deed executed in respect of Central Dyeing, Bleaching and Calandering
Plant, Ujjain by M.P. State Industries Corporation in favour of M.P. State Textile
corporation. [No. 173-1303-VI-R-78, Dated 31
st
March, 1979]
100
72. Instrument of gift executed in favour of the State Government [No. 417-725-VI-R-78,
dated 18.7.1979]
73. Mortgage deeds executed in favour of the Trust within the meaning of clause (c) of
Section 2 of the Madhya Bharat Gangajali Fund Trust Act, 1954, in relation to
utilization of income form the Gangajali Fund for promotion and implementation of
schemes specified under sub-section (3) of Section 7 of the Madhya Bharat Gangajali
Fund Trust Act, 1954. [No. 2-25-VI-R 1979, dated 14
th
September 1979]
74. Instrument of Gift valued Rs. 28,500 (Rs. Twenty eight thousand five hundred)
executed by the Sai Samaj J abalpur.
[No. 175-979-X-6-R-80 dated 15
th
March 1980]
75. Instrument executed for securing loans not exceeding rupees six thousand and five
hundred from the State Bank of India and its subsidiaries under the scheme for
differential interest rates on advances. [No. 186-91-V-SR-80, dated 19
th
March 1980;
superseded Notification No.100-1678-723-V-s.r.75 dated 23.4.1975]
76. (1) Instruments of value not exceeding seven thousand five hundred rupees
relating to matters with respect to which the state legislature has powers
to make laws and executed by or on behalf of any primary co-operative
housing society for the time being registered or deemed to be registered
under the Madhya Pradesh Co-operative Societies Act, 1960 (No. 17 of
1961) or by any officer or member thereof and relating to the business of
such society;
(2) Instrument executed in favour of primary co-operative housing society
registered or deemed to be registered under the Madhya Pradesh Co-
operative Society Act, 1960 (No. 17 for 1961) for acquisition of land for
housing purposes;
(3) Deed of mortgage or deed of assignment executed by or on behalf of a
primary co-operative housing society registered or deemed to be
registered under the Madhya Pradesh Co-operative Societies Act, 1960
(No 17 of 1961) for securing loan from any institution or society for
housing purposes;
(4) Instrument of reconveyance of mortgaged property executed by any
institution or society registered or deemed to the registered under the
Madhya Pradesh Co-operative Societies Act, 1960 (No. 17 of 1961) on
repayment of loan by such primary society.
101
[No. 771-1155-VI-R dated 22
th
October, 1980; clause (1) of the notification superseded
by Notification No. 2846-B-6-17-CT-R-87 dated 30.5.92]
77. (1) Mortgage deeds and hypothecation deeds forming part of such mortgage
executed by-
(a) a bhumiswami belonging to scheduled Castes or Scheduled
tribes: or
(b) a bhumiswami not covered by (a) above and holding land not
exceeding ten hectares;
In favour of Central Development Bank within the meaning of clause (b)
of Section 2 of the Madhya Pradesh Sahakari Bhoomi Vikas Bank
Adhiniyam, 1966 (No. 28 of 1966) or a Development Bank within the
meaning of clause (d) of Section 2 of the said Act, for securing loan.
(2) Instrument of value not exceeding seven thousand five hundred rupees
relating to matters with respect to which the State legislature has power
to make laws and executed by or on behalf of any society for the time
being registered or deemed to be registered under the Madhya Pradesh
Co-operative Societies Act, 1960 (No. 17 of 1961) or any officer
member thereof and relating to the business of such society.
[No. 775-1155-VI-R-80, dated 24
th
October, 1980; The clause (2) of the Notification
has been superseded by Notification No. 2845-B-6-17-C.T.R-87 dated 30.5.1992]

78. with effect from 23.3.1982, on
(a) Mortgage deeds forming part of such mortgage deeds when executed by-
(i) a person belonging to a Scheduled Castes or a Scheduled Tribes,
holding land as a pattadhari under Revenue Book Circular IV,
3.10; or
(ii) a person not covered by (i) above but having holding not
exceeding ten hectares as pattadhari under Revenue Book
Circular IV, 3.10
In favour of Banks for securing loans for agricultural purposes.
Explanation In this notification :-
(a) Bank means-
(i) a banking company defined in the Banking Regulation Act, 1949
(No. 10 of 1949);
102
(ii) the State Bank of India, constituted under the State Bank of India
Act, 1955 (No.23 of 1955);
(iii) a subsidiary bank as defined in the State Bank of India
(subsidiary Banks) Act, 1959 (No. 38 of 1959);
(iv) a corresponding new bank, constitutes under the Banking
Companies (Acquisition, Transfer of undertakings) Act, 1970
(No. 5 of 1971);
(v) The Agricultural Refinance Corporation constituted under the
Agricultural Refinance Corporation Act, 1963 (No. 10 of 1963);
(vi) the Madhya Pradesh State Agro Industries Development
Corporation Ltd. Bhopal;
(vii) Agricultural Finance Corporation Ltd. A company incorporated
under the Companies Act, 1956 (No. 10 of 1956);
(viii) a Regional Rural Bank established under sub-section (1) of
Section 3 of Regional Rural Bank Act, 1976 (No. 21 of 1976).
(c) Agricultural purposes means making land fit for cultivation of land,
improvement of land including development of sources of irrigation,
raising and harvesting of crops, horticulture, forestry, planting and
farming, and the acquisition of implements and machinery in connection
with any such activity.
[Notification No. F-4-1-1981-VI-R, dated 22-3-1982, published in M.P.Rajpatra dated 22.3.82]

79. with effect from 23.3.1982-
1. (a) Mortgage deeds; and
(b) Hypothecation deeds forming part of such mortgage deeds; when
executed by:-
(i) a person belonging to the Scheduled Caste or a Scheduled
Tribes, holding land as a pattadhari under Revenue Book
Circular IV-3-10; or
(ii) a person not covered by (i) above but having a holding
not exceeding ten hectares as pattadhari under Revenue
Book Circular iv-3-10; in favour of Central Development
Banks within the meaning of clause (b) of section 2 of the
Madhya Pradesh Sahakari Bhumi Vikas Bank
103
Adhiniyam, 1966 (No. 28 of 1966), or a Development
Bank within the meaning of Clause (d) of Section 2 of the
said Act, for securing loan; and
2. Instrument of value not exceeding seven thousand five hundred rupees
relating to matters with respect to which the State legislature has power
to make laws and executed by or on behalf of any society for the time
being registered or deemed to be registered under the Madhya Pradesh
Co-operative Societies Act, 1960 (No. 17 of 1961) or by any officer or
member thereof and relating to the business of such society.
[Notification No. l F-4-1-1981-VI-R-dated 8-4-1982, clause (2) of the
notification superseded by Notification No. 2845-B-6-17-C.T.R.-87
dated 30.5.1992]
80. Mortgage deed executed by the Panchayat Raj Mudranalya Ujjain in favour of the
Madhya Pradesh Financial Corporation for securing a loan of Rs. 30 lakhs.
[Notification No. F-No. B-6-2 V.S.R.-82 dated 17
th
May 82]
81. Instruments executed for securing loans not exceeding six thousand five hundred rupees
under the scheme of differential interest rates on advances, from the corresponding new
Banks within the meaning of clause (d) of Section 2 of Banking Companies
(Acquisition and Transfer of Undertaking) Act, 1970 (No 5 of 1971) and clause (b) of
Section 2 of the Banking Companies (Acquisition and Transfer of Undertaking) Act,
1980 (No. 4 of 1980) [No. F-10-1-0-6 R-dated 30-9-1982]
82. Deed of gift of five acres of land situated in Ratlam district executed by Mr. J amshed J i,
contractor in favour of the Missionaries of charity C/o Catholic church, Ratlam (M.P.)
[Not. No. B-4-18-V- S.R.-82, dated 20.10.1982]
83. Deed of gift of K. No. 660, area 1.12 acres land situated in Mauja J una Bilaspur,
District Bilaspur, executed by Shri B. Ashoka Rao S/o Late E. Raghvandra Rao of
Bilaspur in favour of M.E.S. Law College, Bilaspur. [B-4-6-V-SR-83 dated 1.4.1983]
84. Agreement of transfer of approximately 2850 square meters land situated at Shahdol in
the Sohagpur Tahsil of the Shahdol District together with building erected thereon and
its appurtenances, executed on 16
th
November 1983, by Vidhi Siksha Samiti, Shahdol
registered under the Madhya Pradesh Society Registrikaran Adhiniyam, 1973 (No. 44
of 1973) in favour of Madhya Pradesh Legal Aid and Legal Advice Board constituted
under Section 3 of the Madhya Pradesh Samaj Ke Kamjor Vergon Ke Liye Vidhik
Sahayata Tatha Vidhik Salah Adhiniyam, 1976 (No. 26 of 1976).
104
[B-6-26-5-SR-83 dated 19.12.1983]
85. The deeds of gift of plot bearing Municipal No. 143 area 2,869 sq. ft. situated at Vidya
Nagar Colony, and plot bearing Municipal No. 164, area 2000 sq. ft. of land situated at
J anki Nagar Extention Colony, Indore, executed on 13
th
J une 1984 by Shri Mohammad
Amin S/o Lal Mohammed of Indore in favour of Shri Sathya Sai Institute of Higher
Learning, Prasanthi Nilayam, Sai Sathya Sai Taluka, Aanthapur District, Andhra
Pradesh, represented by Shri Ranjeet Vithaldas.
[Not. No. 3546-B-4-19-5-SR-85 dated 19.8.1985]
86. Sale deed of the land and building constructed there on of Sahkarita Prasikshan
Mahavidalya Bhopal, situated in the premises adjacent to Bhopal University,
Hoshangabad Road Bhopal, executed by the Madhya Pradesh State Co-operative Union
in favour of C.S.I.R. New Dehli.
[No. 2083-B-6-48-V-SR-85 dated 12.5.1986]
87. Instruments of sale/Lease executed by Madhya Pradesh Housing Board, Nagar Vikas
Pradhikaran, Town Improvement trust, Vishesh Kshetra Pradhikaran, Gandi Basti
Unmulan Mandal and Gramin Awas Mandal, after the date of publication of this order,
in favour of persons of economically weaker section and lower income group, subject
to the conditions that:-
(A) Where the purchaser/lessee belongs to economically weaker section-
(i) he produces a certificate from the seller/lessor to the effect that
he belongs to the economically weaker section;
(ii) the cost of plot together with building thereon does not exceed
Rs. 30,000 and in case of plot only the cost thereof does not
exceed Rs. 10,000 on the date of allotment of the building/plot;
(iii) the area of plot with or without building is not more than 60
square meters.
(B) Where the purchase/lessee belongs to lower income group-
(i) he produces a certificate from the seller/lessor to the effect that
he belongs to lower income group-
(ii) the cost of plot together with building thereon does not exceed
Rs. 50,000 and in case of plot only the cost thereof does not
exceed Rs. 15,000 on the date of allotment of the building/plot;
(iii) the area of plot with or without building is not mort than 96
squares meters.
105
Explanation For the purpose of this order,-
(i) Purchaser/lessee belonging to lower income group means a
person whose monthly income from all sources exceed Rs. 700
on the date of allotment of the building/plot.
(ii) Purchaser/lessee belonging to lower income group means a
person whose monthly income from all sources exceed Rs. 700
but does not exceed Rs. 1,500 on the date of allotment of the
building/plot.
[F.No.2592-B-6-23-V-SR-86 dated 15-5-87, superseded vide Not. No. 33-B-4-23-95 dated
21.12.1995]
88. Sale deed of plot bearing Nos. 6-B and 6-C, area 2738 sq. ft. and 2889 sq. ft.
respectively, situated at Kailash Park Manoramaganj Indore, to be executed by Shri
Gendalal S/o Chhotelel Chowrishi and, Shrimati Premlata W/o Kanhaiyalal, Shrimati
Savita W/o Sanjay Kumar and Kumari Nanjula D/o Gendalal Chowrishi, all residents of
Indore, in favour of Shri Geeta Bhawan Trust Manormaganj Indore.
[Notification No. 5644-B-4-15-SR-87 dated 16.11.1987]
89. Sale deed of land bearing Khasara No. 225/1, 227/1, 227/2, 228/2 area 12580 square
feet situated at Satna, to be executed by M/s. Deyers Stone Lime Co. Ltd. Satna in
favour of Vindhya Chamber of Commerce and Industries Satna.
[Notification No. 2680-B-4-17-5-SR-87 dated 13.6.1988]
90. Instruments of sale/lease executed by Primary Housing Societies, registered or deemed
to be registered under the Madhya Pradesh Cooperative Societies Act, 1960 (No. 17 of
1961) after the date of publication of this order, in favour of persons of economically
weaker section and lower income group subject to the conditions that:
(A) Where the purchaser/lessee belongs to economically weaker section:-
(i) the produces an affidavit in the form annexed to this notification
(with the deed);
(ii) the cost of plot together with building thereon does not exceed
Rs. 30,000 and in case of plot only the cost there of does not
exceed Rs. 10,000/- on the date of allotment of the building/plot;
(iii) The area of plot with or without building is not more than 96
square metres;
(iv) The plot/building is for residential purpose only.
(B) Where the purchaser/lessee belongs to lower income group:-
106
(i) he produces an affidavit in the form annexed to this notification
(with the deed);
(ii) the cost of plot together with building thereon does not exceed
Rs. 50,000 and in case of plot only the cost thereof does not
exceed Rs. 15,000 on the date of allotment of the building/plot;
(iii) the area of plot with or without building is not more than 96
square metres:
(vi) the plot/building is for residential purpose only;
Provided that remission under this order-
(1) Shall not be available in case of partly constructed building;
(2) Shall be available in case of first conveyance deed executed by the
seller/lessor.
Explanation For the purpose of this order-
(1) Purchaser/Lessee belonging to economically weaker section means a
person whose monthly income from all sources does not exceed Rs.
700/- on the date of allotment of the building/plot.
(2) Purchaser/Lessee belonging to lower income group means person whose
monthly income from all sources exceeds Rs. 700/- but does not exceed
Rs. 1,500/- on the date to allotment of the building/plot.
(No. F-3148-B-4-3-V-SR-88 dated 13-7-88 superseded vide Notification No.
33-B-4-23-9-5-C.T.-5- dated 21.12.1995)
Note :- If only plot is allotted, area and value of plot and if plot together with building
constructed thereon is allotted, area and value of plot and building constructed
thereon shall, be certified separately.
91. Mortgage deeds executed by servant of the Government in civil or military service,
after the date of the publication of this order for the purpose of securing the repayment
of an advance received by him from the Madhya Pradesh Gramin Awas Mandal for
constructing, purchasing or repairing a dwelling house, for his own use. [No. 5087-B-4-
6-V-SR-88 dated 9.3.89]
92. (a) On Instruments executed by units under Madhya Pradesh Khadi and
Gramodyog Board for obtaining assistance from the Board, and
(b) On instruments of mortgage executed by small scale industrial units for
obtaining financial assistance upto Rs. 7.5 lakhs from the Madhya
Pradesh Financial Corporation.
107
[No. F-943-B-6-17-V-SR-88 dated 9.3.89]
The above notification was amended vide Notification No. B-6-17-V-SR-88 dated 10-
1-1990 as follows:-
In the said notification in clause (a), for the words Instruments executed the words
Instruments of agreement executed shall be inserted.
93. Sale deed/lease deed executed to acquire land in favour of a member of a family
displaced on account of Narmada Valley Project subject to the following conditions,
namely :-
(a) a certificate from the Superintending Engineer of the Project is given
that the claimant in the instrument belongs to a family of displaced
person on account of the Project; and
(b) The land acquired is situated in and around the project area where
displaced persons are to be re-settled; and
(c) The position in (a) and (b) above is expressed in the instrument of
transfer itself;
(d) The stamp duty due on such instrument in accordance with the Stamp
Act shall be reimbursed by the Narmada Valley Development Authority
within one month from the date of registration of sale deed/ lease deed
to the Separate revenue Department.
[Notification No. B-6-23-V-SR-85 (2) dated 1.9.1989]
The following amendment has been made in the notification vide notification No. 27-B-6-23-
B-6-23-CT-5-55 dated 1.8.1995, namely-
AMENDMENT
In the said notification in para (a) in place of the words Superintending
Engineer, the words concerned Land Acquisition Officer or Rehabilitation Officer shall be
substituted.
94. Mortgage deed executed by Indore Table Tennis Trust, Indore in favour of the Madhya
Pradesh State Co-operative Bank Limited in consideration of the loan for Rs. 35,00,000
(Rupees thirty five lakhs) only for the construction of Sports Complex.
[Notification No. B-13-4-25-V-SR-89 (2) dated 11.1.1990]
95. Affidavits submitted under Bhopal Gas Leak Disaster (Processing of claims) Act, 1985
(No. 21 of 1985).
[B-4-28 V-C.T.-89 (15) dated 27
th
J une 1990]
108
96. Gift deed executed by Shri Rana Hanuman Singh, resident Badagaon, District Balaghat
in favour of Indira Gandhi Krishi Vishvavidyalaya, Raipur in respect of agricultural
land situated in village Badagaon Khasra No. 118, 115, 26, 25, 177, 12,11, measuring
65 acres including well and building etc. valuing rupees 35 lakh.
[Notification No. 4-B-6-1-CTD-5-91, dated 22.3.1991 & 6-B-6-1 CTD-5-91, dated
23.3.1991]
97. Instrument of sale to the extent of the value of the house/apartment executed by
Madhya Pradesh Housing Board, Nagar Vikas Pradhikaran and Primary Co-operative
Housing Society, registered or deemed to be registered under the Madhya Pradesh Co-
operative Societies Act, 1960 (No. 17 of 1961), constructed under the self financing
scheme with the money received from the purchaser from the date of publication of this
notification.
On such instrument the stamp duty shall be chargeable only on the value of the total
area of the plot with or without building:
Provided that the exemption under this notification shall not be available in case of
partly constructed house/ apartment.
[Noti. No. 2851-B-6-17-C.T.D.-V-87 dated 30.5.1992]
98. In supersession of this Departments Notification No. F-2592-B-6-23-V-SR-86, dated
15.5.87 and F-3148-B-4-3-V-SR-88, dated 13.7.88, with effect from 1
st
J anuary 1996,
on instruments of sale/lease executed by Madhya Pradesh Housing Board, Nagar Vikas
Pradhikaran and Madhya Pradesh Housing Federation Ltd. In favour of persons of
Economically Weaker Section and Lower Income Group subject to the conditions that:-
(A) Where the purchaser/lessee belongs to economically weaker section-
(i) If he produces a certificate from the seller/ lessor to the effect
that he belongs to the economically weaker section;
(ii) If the cost of plot together with building there on does not exceed
Rs. 50,000 and in case of plot only the cost thereof does not
exceed Rs. 15,000 on the date of allotment of the building/plot;
(iii) If the area of the plot with or without building is not more then
60 square metres.
(B) Where the purchaser/ lessee belongs to lower income group-
(i) If he produces a certificate from the seller/lessor to the effect that
he belongs to lower income group;
109
(ii) If the cost of plot together with building thereon does not exceed
Rs. 75,000 and in case of plot only the cost there of does not
exceed Rs. 25,000 on the date of allotment of the building/plot;
(iii) If the area of the plot with or without building is not more than
96 sq. metres.
Explanation - For the purpose of this order
(i) Purchaser/ Lessee belonging to economically weaker section
means a person whose familys monthly income from all sources
does not exceed Rs. 1,250/- on the date of allotment to the
building/plot.
(ii) Purchaser/lessee belonging to lower income group means a
person whose family income from all sources exceeds Rs. 1250/-
but does not exceed Rs. 2650/- on the date of allotment of
building/plot.
[Notification No. (33) B-4-23-95-CTD-5 dated 21.12.1995]
99. Deeds of sale of Khasra Number 34/1, 34/2, 34/3, 35/1, 35/3, 36/1 and 36/2, total area
15.89 acres situated at Mauza Kareela District Sagar, to be executed by Shri Abubakar,
Mohd. Sayeed, Mohd Mahmud, Saliha Bano, Abdul Kadir, Mohd. Hasan, Mohd.
Rafeeq, Mohd, Tariq, Mohd. Asif, Abdul Gani, Abdul Gafoor, Mohd. Ahmad, Mohd.
Ana, Faquir Mohammad, Mohd. Faruq, Mohd, Aslam and Brij Mohan Kanhoa, in
favour of Bhagyoday Teertha (Dharmarth Trust) Sagar.
[Notification No. (7) B-4-16/94/CTD/5, dated 6-3-1996]
100. Deeds of partition of agricultural land between joint Khaddar under following
conditions:-
1. there is neither any dispute nor any case pending in any Court regarding
the land to be partitioned;
2. the land being partitioned is not within the provisions of ceiling.
[Notification No. (39)-B-4-2-96-CTD-5, dated 23-8-1996]
101. Deeds to exchange of agricultural land upto 5 acres under following conditions, namely
:-
(1) The lands being exchanged are agricultural;
(2) the lands being exchanged are approximately of equal market value;
(3) the lands being exchanged should not be nazul or extra-nazul
agricultural land;
110
(4) the lands being exchanged are situated within the same Revenue
Inspector Circle;
(5) Provision should not be misused for evading ceiling on agricultural land.
[Notification No. (51)-B-4-12-96 C.T.D.-5 dated 8-11-1996]
102. Deed of gifts executed in favour of a Gosadan, registered under section 10 of Madhya
Pradesh Goseva Ayog Adhiniyam, 1995.
[Not. No. (22) B-4-27-97-C.T.V., dated 4-10-1997]
103. (a) mortgage deeds; and
(b) Instruments relating to deposit of title deeds;
Executed by the victims of May 1997 earthquake of J abalpur, Mandla, Chhindwara,
Seoni districts, in favour of any financial institution or any Co-operative or nationalized
Bank for securing the repayment of loan or advance upto Rs. 80,000/- to be received by
them for the purpose of reconstructing or repairing their houses damaged in the said
earthquake.
[Not. No. (25) B-4-57-97-C.T.V. dated 4-10-1997]
104. The deed of conveyance/lease of house No. HIG-52 situated at Koha-Fiza, Bhopal
executed by Madhya Pradesh Housing Board, Bhoapl in favour of Shri Naresh Mehta.
[Not. No. (23)-B-4-38-97-C.T.V. dated 11.8.1997]
105. The following amendment made in this Departments Notification No. F. 4-1-1981-
VKI-R, dated the 22
nd
March 1982, namely :-

AMENDMENT
In the said notification, before the existing Explanation, the following proviso shall be
inserted, namely :-
Provided that no exemption shall be permissible on the instruments executed for obtaining
loans for Truck, Mini Truck, Metador and Drilling Machine.
[Not. No. (10) B-4-46-92 C.T. dated 5-12-1997]
106. Stamp duty chargeable under Article 32 of Schedule 1-A of the said Act on instruments
of Further Charge, executed by the victims of May, 1997 earthquake of J ablapur,
Mandla, Chhindwara and Seoni districts in favour of any Financial Institution or any
Co-operative or Nationalised Bank for securing the repayment of loan or advance upto
Rs. 80,000/- to be received by them for the purpose of reconstructing or repairing their
housed damaged in the said earthquake.
[Not. No. (42) B-4-56-97-C.T.V. dated 16.12.1997]
111
107. In supersession of this Departments Notification No. 2851-B-6-17-C.T.V.87, dated the
30
th
May, 1992, the State Government reduced/ remitted the rates of Stamp Duty
chargeable on the instruments of sale executed by Madhya Pradesh Housing Board,
Vikas Pradhikaran, Primary Co-operative Housing Societies and Madhya Pradesh Co-
operative Housing Federation Ltd., in relation to the houses/apartments constructed
under Self Financing Scheme, subject to the following conditions, namely:-
(a) The chargeable stamp duty shall be exempted/reduced to the extent of 100 per
cent, 50 per cent and 25 per cent for the categories of houses/ apartments of
Economically Weaker Section, Low Income Group and Middle Income Group
respectively. No exemption/reduction shall be granted in cases of High Income Group
houses/apartments.
(b) This exemption/reduction shall be limited only to original allottees under the
Self Financing Scheme :
(c) for the purpose of clause (a), except the Primary Co-operative Housing
Societies a necessary certificate shall be given by the said executing institution, and in
relation to the Primary Co-operative Housing Societies and affidavit shall be given by
the concerning Co-operative Society.
Explanation :- For the purpose of this notification, the words houses/apartments of
economically weaker sections, Low Income group and Middle Income group mean
such houses/ apartments whose maximum plinth area and plot area shall not exceed

Category of housing Maximum plinth area Maximum Plot area
(1) (Sq.M.) (Sq.M.)
Economically Weaker
Sections
30 60
Low Income Group 48 96
Middle Income Group 85 190
[Not. No. B-4-17-94-C.T.5(22), dated 22-6-1998]
108. On all kinds of deeds of transfer of agricultural land executed by a person belonging to
scheduled tribes in favour of his legal heir/heirs during his life time.
[Not. No. (22) B-4-22-98-C.T.-5, dated 20-8-98]
109. (1) The whole of stamp duty on the Instruments of Charter Party (No. 20),
Mortgage of crops (No. 41), Note of protest by Master of a ship (No. 44), protest by
Master of ship (No. 51) and shipping order (No. 60).
112
(2) The duty chargeable under clause (f-1) of Article 48 of Schedule 1-A reduced to
one hundred rupees on a power of attorney in the following cases :-
(a) when such power of attorney is given by a principal to his or her real
brother/ brothers or sister/sisters.
(b) when such power of attorney belongs to any immovable property
situated outside the State of Madhya Pradesh.
[Not. No. (39) B-4-1-97-C.T.-V. dated 19-5-99]
110. In this Departments Notification No. B-4-17-94- C.T.-V (22), dated 22
nd
J une 1998,
published on page No. 590 in the Madhya Pradesh (Extra ordinary) Gazette No. 295,
for the figure 2851 mentioned in line 2, the figure 2850 be read.
[No. (56) B-4-17-94-C.T.-V dated 27-11-99]
111. The condition No. 2 of this Departments Notification No. (51) B-4-12-96-C.T.D.-V,
dated 8
th
November 1996, omitted.
[F. No. (2) B-4-12-96-CTD-V dated 11-1-2000]
112. The following explanation inserted in this Departments Notification No. (51) B-4-12-
96-C.T.V dated 29
th
December 1990, namely:-
Explanation On the instrument relating to deposit of title deeds, pawn and pledge,
securing repayment of money advanced or to be advanced by way of loan or an existing
or future debt of an higher amount than one secured by earlier instrument of like nature,
the duty shall be chargeable only on the additional amount in case the proper stamp
duty has been paid on the earlier instrument.
[No. (3) B-4-18-99-C.T.D.-V dated 14-1-2000]
113. The following further amendment in this Departments Orders No. 657-VI-R-78, dated
15
th
September 1978, No. 775-1155-VI-R-80, dated 24
th
October 180, No. 4-1-1981-
VI-R, dated 22
nd
March, 1982 and No. F-4-1-1981-VI-R, dated 8
th
April 1982, namely
:-
Note :- For the purpose of this order mortgage deeds shall include the deed of further
charge on mortgage property:
Provided that no exemption of duty shall be applicable retrospectively to such deeds of further
charge, on mortgaged property where the parties have paid the amount of duty prior to
the date of publication of this order in the Official gazette.
2. This amendment shall be deemed to have come into force with effect from the date of
publication of the said orders in the Madhya Pradesh Gazette.
[No. (11) B-4-80-97-C.T.D.-V dated 17-2-2000]
113
114. On the instrument of lease executed by the Government in favour of Madhya Pradesh
State Tourism Corporation in relation to the land on which the units of the said
corporation are situated.
[No. (35) B-4-20-99-CTD-V dated 12-7-2000]
115. On the instrument of gift of land admeasuring 188 acres situated at village Datia Gird
Tahsil Datia to be executed by Shri Gobind Gaushala Samiti Datia in favour of Shri
Rawatpura Sarkar Lok Kalyan Trust, Shri Rawatpura Sarkar Parisar, Tahsil Lahar,
District Bhind.
[No. (43)-B-4-5-2000-CTD-V dated 12-7-2000]
FOR MADHYA PRADESH STATE ONLY
116. The following amendments made in this Departments Notification No.B-6-23-V.-S.R.-
85(1) dated 1
st
September 1989, namely :-
1. For clauses (a) and (b), the following clauses shall be substituted, namely:-
(a) A certificate bearing the name of the displaced person, area of
the land acquired and the amount of compensation from the Land
Acquisition Officer or the Rehabilitation Officer of the Project
area is given to the concerned displaced person;
(b) The land is purchased by the displaced person any where in the
State of Madhya Pradesh during the process of rehabilitation.

2. For clause (d) the following clauses shall be substituted namely :-
(c) The stamp duty due on such instrument in accordance with the
provision of the Indian Stamp Act, 1899 shall be reimbursed by
the Narmada Valley Development Authority to the Commercial
Tax Department in the same financial year in which the
registration of sale deed/lease deed takes place.
(d) The eligibility of exemption from the stamp duty shall be limited
to the amount of duty payable on the value of land purchased
equal in area of his land acquired or the amount of compensation,
whichever is higher.
[No. (54) B-4-17-2000-CTD-V dated 2-12-2000]
117. On the instruments of Sale/Lease relating to plot or built up space executed by or on
behalf of the State Government or any Semi Government Organisation or any
114
Government Undertaking, in favour of the Information Technology Industries to be
established in the State of Madhya Pradesh.
[No. (15)-B04-6-2000-CTD-V dated 4-4-2001]
118. In respect of the following instruments, namely :-
(1) The lease deed executed in favour of a Fisherman Co-operative Society
registered or deemed to be registered under the Madhya Pradesh Co-
operative Societies Act, 1960 (No. 17 of 1961) relating to catch fish
from a reservoir admeasuring not more than two thousand hectares in
area;
(2) The stamp duty of Rs. 29522/- chargeable on the lease to catch fish from
Hirsa and Tigra reservoirs for the year 1981-82.
[No. F.B.4-46-97-CTD-V dated 18-5-2001]
119. In supersession of this departments notification No.F-6-17-V-SR-82 dated 29
September, 1983, the State Government hereby exempts stamp duty chargeable under
Schedule 1-A of the said Act, on the mortgage deeds and agreement relating to deposit
of title deeds executed by industrialists or industrial undertaking in the State in
connection with obtaining loans or advances for industrial purposes from Khadi and
Village Industries Commission and Madhya Pradesh Khadi and Gramodyog Board.
[Not. No.F.-(9)-B-4-39-94-CTD-V, dated 22-4-2002]
120. In supersession of Notification No. B-6-23-V-SR-85 dated 1.9.89 as amended from
time to time, the State Government hereby remits stamp duty chargeable on deeds of
sale/lease executed to acquire land in favour of member of a family displaced on
account of the Narmada Valley Project, subject to the following conditions, namely:-
(a) A certificate from the land acquisition officer of the project is obtained
in which the total amount, including the amount of compensation item
wise of his land and other immovable properties, special rehabilitation
grant, rehabilitation grant etc. is mentioned. But the amount of transport
fee paid for self transportation of goods shall not be included.
(b) The agricultural land or/and other immovable property is purchased by
the displaced person any where in the State of Madhya Pradesh during
the process of rehabilitation.
(c) The position in clause (a) and (b) above is expressed in the instrument of
transfer itself.
115
(d) The eligibility of exemption shall be limited to the amount of stamp duty
chargeable on the value of land and/or immovable property or the total
amount of consideration paid to the said displaced person as
compensation, special rehabilitation grant, rehabilitation grant, financial
assistance etc., whichever is less.
(e) The stamp duty shall be reimbursed by the Narmada Valley
Development Authority to the Commercial Tax Department on the basis
of demand letter produced by the sub-registrar.
(f) Only a displaced family as defined in the Rehabilitation Policy shall
be entitled for exemption.
(g) Such landless displaced person and adult son, who want to purchase
agricultural land and/or other immovable property from various amounts
as rehabilitation grant; financial assistance given to purchase productive
assets, financial assistance given for developed residential plot at the
rehabilitation place, shall also be entitled for the said exemption.
[Not. No. (20)-4-17/2000/CTD-5, dated 12-7-2002]
121. On an affidavit sworn or affirmed by a member of the Other Backward Classes, as
specified in the State Government notification no. F-8-5-25-4-84 dated the 26
th

December, 1984 as amended from time to time.
[(23) F.B.4-7-2002-C.T.D.-5, dated 28-8-2002]
122. No. (34) B-4-16-05-3-(V), dated 22 June, 2005 In exercise of the powers conferred
by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (No.11 of
1899), the State Government hereby reduces the Stamp duty chargeable under Article
22 of Schedule 1-A of the said Act to fifty per cent on the deed of sale of 12,500 sq. ft.
of land, bearing Khasra No. 66/1/2. situated at Palasia Thana, Indore to be executed in
favour of Prajapita Brahama Kumari Ishawariya Vishwavidyalaya.
123. No. (33) B-2-10-04-2-(V). dated 22 June 2005- In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (No. II of
1899), the State Government hereby remits the stamp duty chargeable under article 22
of the schedule I-A of the said Act on the instruments of sale of sick or closed industrial
units acquired by financial institution or banks or otherwise or referred to the Board of
Industrial Finance and Reconstruction (BIFR) or a liquidator subject of the conditions
that:-
116
1. the remission shall be granted only once. On conveyance of assets on
which exemption under this notification has been granted once, no
exemption in any case shall be granted again;
2. the remission shall be granted only to such closed and sick units which
are closed at least for last three years or whose electricity is
disconnected permanently for last two years due to non production and
have not used any alternative source of power for production during this
period;
3. to obtain remission the purchaser of unit will have to produce a scheme
for revival of the unit before the competent authority explaining his
financial position. Also the purchaser shall give an undertaking before
the competent authority that he will revive the industry within eighteen
months and in case of violation pay the amount of stamp duty remitted
along with an interest at a simple rate of 0.75 per cent for every month
or part there of from the date of execution of the instrument. For revival
he will be entitled to use the option of diversification of the product.
4. The remission shall be subject to the certificate of competent authority
to the effect that the instrument is eligible for remission under this
notification. The competent authority authorised to issue the said
certificate shall be as under:-

No. Value/Market value of the unit Competent Authority
1. Where it does not exceed
Rupees 1 crore.
Collector of the concerned District
2. Where it exceeds Rupees 1 crore, Divisional Commissioner of the
concerned Division.

124. No. (37) B-4-48-05-2-IV. Date 5 September, 2005 In exercise of the powers
conferred by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899
(No. II of 1899), the State Government hereby remits the stamp duty chargeable on
every instrument executed by an agriculturist in favour of Banks for securing loans
under the Kisan Credit Card Scheme.


117
Explanation. in this notification :-
Banks means-
(i) a banking company as defined in the Banking Regulation Act, 1949 (No.
10 of 1949);
(ii) the State Bank of India, constituted under the State Bank of India Act,
1955 (No. 23 of 1955);
(iii) a subsidiary bank as defined in the State Bank of India (Subsidiary
Banks) Act, 1959 (No. 38 of 1959);
(iv) a corresponding new bank, constituted under the Banking Companies
(Acquisition and Transfer of Undertaking) Act, 1970 (No. 51 of 1971);
(v) the Agricultural Refinance Corporation, constituted under the
Agricultural Refinance Corporation Act, 1963 (No. 10 of 1963);
(vi) the Madhya Pradesh State Agro Industries Development Corporation
Ltd., Bhopal;
(vii) Agricultural Finance corporation Ltd., a company incorporated under the
Companies Act, 1956 (No. 10 of 1956);
(viii) A Regional Rural Bank established under sub-section (1) of Section 3 of
Regional Rural Bank Act, 1976 (No. 21 of 1976)
125. No. (38) B-4-48-05-2-V. dated 5
th
September, 2005 In exercise of the powers
conferred by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899
(No. II of 1899) the State Government hereby makes the following amendment in this
Departments Notification No. (22) B-4-21-2004-CT-V, dated 17
th
September 2004
namely :-
AMENDMENT
In the said Notification, after the existing entry the following explanation shall
be inserted, namely:-
Explanation On an instrument relation to hypothecation of moveable
property securing repayment of a higher amount than one secured by earlier instrument of like
nature, the duty shall be chargeable only on the additional amount in case the proper stamp
duty has been paid on the earlier instrument.
126. No. (17) B-4-58-2005-2-V, dated 13 March, 2006 In exercise of the powers
conferred by clause (a) of sub-section 9 of the Indian Stamp Act, 1899 (No. 2 of 1899),
the State Government hereby reduces the stamp duty chargeable under article 22 of
118
Schedule 1-A of the said Act on instruments of conveyance of industrial units as a
going concern as under:-
1. the rate of duty of the value of plant, machinery and other movables
conveyed by the instrument shall be one per cent only;
2. duty chargeable on a single instrument shall not exceed ten crore rupees.
127. No. (3) B-4-34-05-2-IV, dated 6 February, 2006 In exercise of the powers,
conferred by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899
(No. II of 1899), the State Government hereby reduces the Stamp duty chargeable under
article 5(b)(ii), 20(b) and 41(b) of Schedule 1-A of the Act to rupees two for every one
lakh or part thereof of the value of security at the time of its purchase or sale, as the
case may be in case of the delivery-based transactions.
128. According to notification no. 44(B)-4-29/05/2 five dated 25
th
September 2006,
Mortgage deed executed against loans for Agricultural purposes, the limit of 10 hectare
land for exemption of stamp duty is removed. Now for above documents against loans
for agricultural purpose, up to Rupees 10 lakh will be totally exempted from stamp duty
and documents executed against loan for agricultural purpose above Rupees 10 lakh,
the stamp duty at the rate of one per cent and J an pad duty at the rate of one per cent
will be charged. From the date of issue of this order, in case of Sahakari Bank also the
above exemption will be applicable to the loans for agricultural purpose only and not
against loans given for any other purpose.
119
SCHEDULE II
FOR MADHYA PRADESH AND CHHATTIHGARH STATE
1. Agreement which has been or may be entered into in compliance with the rules
prescribed in appendix XXII-A or Regulation for the Army in India for regulation the
deposits of regimental fund with private banks or firms or such other rules of that
purpose as may hereafter be in force (-) Duty reduced to the amount payable in respect
of bond for like amount or value of Rs. 5 whichever shall be less.
2. Agreement executed for service or for performance of work in any estate not less than
10 acres in extent, whether held by one person or by more persons than one as co-
owners, and whether is one or more blocks, and situated in the Central Provinces and
Berar which is being prepared for the production of or actually produces tea, coffee,
rubber, paper, cardamom or cinchona where the advance given under such agreement
does not exceed fifty rupees (-) Duty reduced to ten naya paise.
3. Attested instrument evidencing as agreement relating to the hypothecation of movable
property where such hypothecation has been made by way of security for the repayment
of money advanced or to be advanced by way of chargeable on a bill of exchange under
Article 13(b) of Schedule 1 of the Stamp Act 1899 for the amount secured, if such loan
or debt is repayable not more than three months from the date of the instrument.
4. Mortgage deed being collateral or auxiliary or additional security or being by way of
further assurance (-) Duty reduced to Rs. 10 where the duty paid on the principal or
primary security exceeds that amount.
5. Security bond, executed by parents or guardians or boys who are admitted to King
George Indian Military School J helum, J ulundher and Ajmer (-) Duty reduced to Rs.
0.50 fifty naya paise only.
(Note Government has also sanctioned remission of adjudication fee levied on the
aforesaid instruments when presented for collectors opinion under Section 31 of the
Indian Stamp Act, 1899.
6. Bonds executed under the Central Excise Duty rules, 1944 (-) Duty reduced to Rs. 10
(ten) where the duty payable on a bond exceeds that amount.
7. From 26
th
J une 1959, the transfer deeds to be executed with or without consideration by
Foreign Mission in favour of Indian Missions (-) Duty reduce to twenty five per cent of
the proper duty payable in each case.
[Notification No. 1338/336 published in M.P. Rajpatra of 26
th
J une, 1959 at page 763 in
Part I]
120
8. Documents relating to transfer of partnership concern converting into J oint Stock
Company (-) Duty reduced to one per cent, on the value of the property, provided that
this remission in any one case, shall not exceed rupees fifty thousand.
[No. 108-390-VI-R-78, dated 26
th
February, 1979]
9. Retrospectively from the 1
st
April, 1978 on document of mortgage without possession
to be executed by industrialists or Industrial under-taking in the State in connection
with obtaining loan and advances for industrial purposes from the financing institutions
mentioned in the table below (-) Duty reduces to 1 per cent of the amount secured by
such deed.
TABLE
1. The Madhya Pradesh Financial Corporation;
2. The Madhya Pradesh Audyogik Vikas Nigam;
3. A banking company as defined in the Banking Regulation Act, 1949
(No. 10 of 1949);
4. The State Bank of India, constituted under the State Bank Act, 1955
(No. 23 of 1955)
5. A subsidiary bank as defined in the State Bank of India (Subsidiary
Banks) Act, 1959 (No. 38 of 1959); or
6. A corresponding new bank constituted under the Banking Companies
(Acquisition and Transfer of Undertakings) Act, 1970 (No. 50 of 1971)
[No. 341-1151-VI-R-80, dated 14
th
May, 1980]
Note This notification superseded the old notification reducing the rate of duty on
English mortgage since-1-4-78.
10. Mortgage deeds without possession to be executed by industrialists or industrial
undertaking in the State in connection with obtaining loans and advances for industrial
purposes from the Madhya Pradesh Khadi Gramodyog Board (-) Duty reduced to one
per cent of the amount secured by such deed.
[No. F.B. 6-17-V-SR-82, dated 29-9-1983]
11. Transfer of debenture (-) Duty chargeable under Article 62 (b) of Schedule 1-A reduced
to fifty paise for every hundred rupees or part thereof on the face value of the
debenture. [Noti. No. F-B-4/24-V-SR-82 dated 30-6-83]
12. Gift deed of one acre agricultural land out of Khasra No. 197 situated at village Korba,
Tehsil and District Bilaspur, Madhya Pradesh, executed by Shri Muniram S/o Dhaniram
121
resident of Kobra in favour of Shri Sarveshvri Samooh of Kobra in Bilashpur District.
(-) Duty reduced by 15 per cent.
[Notification No. B-4-26-V-SR-89 (4), dated 12.2.1990]
13. Agreements relating to deposit of title deeds, pawn and pledge (-) the duty chargeable
under Article 6 of schedule 1-A, reduced as follows namely
1. When the amount of loan or debt does not
exceed Rs. 10,000
Rs. 50.00
2. When it exceeds Rs. 10,000 but does not exceed
Rs. 20,000
Rs. 100.00
3. When it exceeds Rs. 20,000 but does not exceed
Rs. 30,000
Rs. 200.00
4. When it exceeds Rs. 30,000 but does not exceed
Rs. 40,000
Rs. 300.00
5. When it exceeds Rs. 40,000 but does not exceed
Rs. 50,000
Rs. 400.00
6. When it exceeds Rs. 50,000 but does not exceed
Rs. 1.00 lakh.
Rs. 500.00
7. When it exceeds Rs. 1.00 lakh but does not
exceed Rs. 3.00 lakh
Rs. 1000.00
8. When it exceeds Rs. 3.00 lakh but does not
exceed Rs. 5.00 lakh
Rs. 3000.00
9. When it exceeds Rs. 5.00 lakh but does not
exceed Rs. 10.00 lakh
Rs. 5000.00
10. When it exceeds Rs. 10.00 lakh but does not
exceed Rs. 20.00 lakh
Rs. 10,000.00
11. When it exceeds Rs. 20.00 lakh but does not
exceed Rs. 35.00 lakh
Rs. 20,000.00
12. When it exceeds Rs. 35.00 lakh but does not
exceed Rs. 50.00 lakh.
Rs. 35,000.00
13. When it exceeds Rs. 50.00 lakh
[Notification No.B-6-V-S-T-90, dt. 29-12-1990]
Rs. 50,000.00
14. Charge deed to Rs. 6 crores executed on 25
th
J anuary 1990 by Madhya Pradesh State
Cooperative Housing Federation Ltd., Bhopal in favour of Life Insurance Corporation
122
of India (-) Duty chargeable under Article 40 of schedule 1-A, reduced to fifty per cent.
[B-A-3-V-SR-90 (12) dated 17-5-1990]
15. The Floating charge/Mortgage deeds relating to loan of Rs. 1 crore (one crore only) to
be executed for the financial year 1995-96 by Madhya Pradesh Cooperative Housing
Federation Limited Bhopal in favour of the Life Insurance Corporation of India,
Bombay (-) Duty chargeable under Article 40 of schedule 1-A, reduced to 1 per cent
[No. (10)-B-4-7-95-CTD-5, dated 29-3-1996]
Note :- Similar other Notifications were issued by the State Government every year
from 1991 to 1995 in cases in deeds of floating charges, mortgage deeds executed by
the M.P. Housing Federation Limited Bhopal in favour of Life Insurance Corporation
of India Bombay.
16. Stamp duty reduced on Instrument of securitization of loans or of assignment of debt
with underlying securities chargeable under Schedule 1-A of the said Act, to 0.1 per
cent of the loan securitized or debt assigned with underlying securities, if the securities
are movable properties and to 2 per cent of the loan securitized or debt assigned with
underlying securities, if the securities are immovable property.
[Notification No. (13) B-4-18-98-C.T.V. dated 19-5-1998]
17. On a mortgage deed executed by a New Industry to be set up in the field of energy
generation and mineral oil refining for raising capital to set up the industry to rupees
five lakh where the duty payable on such deed exceeds that amount.
Explanation :- For this purpose, New Industry means an industrial unit which has
not gone into production before 19-8-1999 and is so certified by the Commissioner of
Industries or any Officer appointed by him in this behalf.
[No. (48) B-4-45-98-CTD-5 dated 13.10.1999]
FOR MADHYA PRADESH STATE ONLY
18. With effect from 15
th
J anuary 2002 and upto 15
th
March, 2002 (both days inclusive) the
Stamp duty chargeable on instruments produced under the Amnesty Scheme and
specified in column 1 of Schedule below to the extent specified in column (2) thereof:-
123
SCHEDULE
Date of execution
(1)
Duty reduced by
(2)
(1) When the execution of the
transaction of the instrument is
before the year 1975;
The amount of duty
chargeable on 75 per cent of
the present guide line value.
(2) When the execution of the
transaction of the instrument is
between the year 1975 to year
1985;
The amount of duty
chargeable on 50 per cent of
the present guide line value.
(3) When the execution of the
transaction of the instrument is
between the year 1986 to year
1990;
The amount of duty
chargeable on 40 per cent of
the present guide line value.
(4) When the execution of the
transaction of the instrument is
between the year 1991 to year
1995;
The amount of duty
chargeable on 30 per cent of
the present guide line value.
(5) When the execution of the
transaction of the instrument is
between the year 1996 to year
2000;
The amount of duty
chargeable on 20 per cent of
the present guide line value.
Explanation The aforesaid reduction in duty shall be applicable only in cases in
which duty is chargeable as per the guide line values.
[No. (1)-F.B.-4-6-2001-CTD-V, dated 5-1-2002]
19. With effect from 15
th
J anuary 2002 and upto 15
th
March, 2002 (both days inclusive),
the maximum penalty of an amount not exceeding ten times the amount of proper duty
or the deficient portion thereof payable on an instrument under the provisions of clause
(b) of sub-section (1) of Section 40 in respect of an instrument produced under
the Amnesty Scheme to five hundred rupees, when it exceeds five hundred rupees.
[No. (1)-F.B.4-6-2001-CTD-V, dated 5-1-2002]
124
(b) Notifications under other section of the stamp Act and other Acts
FOR MADHYA PRADESH AND CHHATTISGARH STATE
1. Under clause (d) of sub-section (9-a) of Section 3 of the General Clauses Act, 1897, the
Financial Commissioner, Central Provinces and Berar, has been appointed as the Chief
Controlling Revenue authority for the purpose of the Indian Stamp Act, 1899 (II of
1899).
[S.D.R. Notification No. 1145-1144-851-VIII, dated 16
th
December, 1937, for Central
Provinces and Berar, page 1479, Part I of the Gazette]
2. Under Section 76-A of the Indian Stamp Act the following power exercised by the
Provincial Government have been delegated to the Chief Controlling Revenue-
authority :-
Section of the Act- Section 33(3)(b).
Description of powers-To determine in cases of doubt, who shall be deemed to be
persons in charge of public offices for the purposes Section 33.
[S.R.D. Notification No. 292/293-202/XI, dated 17
th
March, 1937, for Central
Provinces/Berar, page 459, Part III of the Gazette.]
3. Rules for the disposal of impounded documents framed under Section 3(2) of the
Destruction of Records Act, 1917-Impounded documents forwarded in original to the
Collector under Section 38(2) of the Indian Stamp Act, 1899, if they are excluded from
the provisions of Section 40 of that Act (namely, instruments chargeable with a duty of
one anna (other than receipts) or half an anna or a bill of exchange or a promissory
note) shall be preserved for twelve years and shall thereafter be destroyed.
[S.R.D. Notification No. 1115/1114-411-XI, dated 22
nd
February, 1929 for Central
Provinces/Berar, page 149, Part I of the Gazette.]
4. Under clause (b) of Section 76-A of the Indian Stamp Act, 1899 (II of 1899), Collectors
of districts have been vested with the power to stay prosecution in respect of or
compound any offence punishable under the said Act, conferred on the Chief
Controlling Revenue-authority by Section 70(2) of the said Act.
[S.R.D. Notification No. 231-1100 VIII/5432-38-XI, dated 23
rd
February, 1938/ 2
nd

November, 1928, for Central Provinces/ Berar, page 338/1023, Part III/I of the Gazette]
5. Under Section 76-A of the Indian Stamp Act, 1899 (II of 1899), the Chief Controlling
Revenue authority has been vested with the following powers exercised by the
Provincial Government under the said Act :-
Section of the Act- Section 78.
125
Description of powers To make provision for the sale of translations of the Act.
[S.R.D. Notification No. 292/293-202-XI, dated 17
th
March, 1937, for Central
Provinces/Berar, page 459, Part III of the Gazette]
6. With reference to rule 19 of the rules made under the Indian Stamp Act, 1899 (II of
1899) and published under the Government of India Finance Department Notification
No. 3632-Exe, dated 29
th
J une 1906 and to the same rule under the same Notification as
applied to Berar by the Government of India, Finance Department Notification No.
944-I-B, dated 19
th
May, 1910 (new Rule 23 of the Central Provinces and Berar Stamp
Rules, 1942), the Provincial Government is pleased to limit the amount of the reward
ordinarily awardable by a Collector in case of convection 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.
[C.P. Gazette Notification No. 216, dated 8
th
J uly, 1910 Page 432, Part I of the Gazette]
7. Under Section 2(9) (b) of the Indian Stamp Act, 1899 (II of 1899)] the State
Government has appointed as Collectors under the Act, all Assistant Commissioners
and Extra Assistant Commissioners who are Sub-Divisional Officers. The Additional
District Magistrate, J abalpur, is also appointed as the Collector under the Act within the
J abalpur revenue district.
[C.P. Gazette Notification No. 168, dated the 27
th
March 1911, page 433, Part I of the
Gazette and Notification No. 612-456-VIII, dated the 1
st
August, 1944 page 628, Part I
of the Gazette]
8. Under sub-clause (2) of clause (9) of Section 2 of the Indian Stamp Act, 1899 (II of
1899), State Government has appointed a registering officer appointed under the Indian
Registration Act, 1908 (XVI of 1908), to be a Collector for the purpose of denoting
duty on instruments under Section 16 of the Indian Stamp Act, 1899.
[S.R.D. Notification No. 345-311-VIII, dated the 21
st
April, 1941, page 310, Part I of
the Gazette]
9. Under Section 76-A of the Indian Stamp Act. 1899 (II of 1899), the powers conferred
on Chief Controlling Revenue authority under sub-section (1) and (2) of section 45 of
the said Act, have been delegated to the Inspector General of Registration and
Superintendent of Stamps Madhya Pradesh.
[Notification published in M.P. Gazette, dated 25-7-1958, Part I, Page 682]
126
10. Under sub-section (b) of clause (9) of section 2 of the Indian Stamp Act, 1899 (II of
1899), the State Government has appointed Inspectors of Stamps and Registration to be
Collectors for the purpose of section 73 of the said Act within their respective
jurisdiction.
[130-76-6-R, dated 16.4.1962]
11. Under sub-clause (b) of clause 9 of Section 2 of the Indian Stamp Act 1899 (II of
1899), the State Government has appointed Assistant Inspector General of Registration
and Deputy Superintendents Stamps and all Inspectors of stamps and Registration to be
Collectors for the purposes of Section 40, 42, 56 (2) and 61 (1) within the limit of their
respective jurisdiction.
[Notification No. 3589-2356-V-S-R published in M.P. Rajpatra, Part, I dated 20-12-
1963, page 3440]
12. By virtue of sub-section (1) of Section 7 of the Madhya Pradesh Land Revenue Code
1959 (No. 20 of 1959) conferring on the Board of Revenue, Madhya Pradesh, the
powers of the Chief Controlling Revenue authority under the Indian Stamp Act, 1899
and in exercise of the power under Section 51 of the Stamp Act. 9 I.S. Rajan, the
President to the Board of Revenue, Chief Controlling Revenue authority hereby
empower the Collectors of all districts in Madhya Pradesh to make allowances without
limit of time of stamp papers used for printed forms of instruments by any body
corporate, if for any sufficient reason such forms have ceased to be required by the said
body corporate provided that he is satisfied that the duty in respect of such stamped
paper have been duly paid.
[Notification No. 544, Gwalior dated 26-4-67, Gazette dated 8
th
September 1967 Part I,
page 1071]
13. Under Section 76-A of the Indian Stamp Act, 1899 (No. II of 1899), the powers
conferred on the Chief Controlling revenue authority under sub-section (1) of Section
56 and sub-section (1) of Section 70 of the said Act have been delegated to the
Inspector General of Registration and Superintendent of Stamps Madhya Pradesh.
[No. 14-1385-VI-R dated 16-1-81, published in M.P. Government Gazette
(Extraordinary) on page 121]
14. Under Section 2(9) (b) of Indian Stamp Act, 1899 (II of 1899) the Government appoints
all Registrars in the State, appointed under section 6 of the Registration Act, 1908 (No.
16 of 1908) to be Collectors for the purpose of Indian Stamp Act, 1899 (II of 1899).
127
[No. B-4-15 V.S.R.-81, dated 27-11-81, published in M.P. Govt. Gazette
(Extraordinary) dated 21-11-81 on page 2293]
15. Under Section 33 clause (a) of sub-section (3) of Indian Stamp Act, 1899 (No. II of
1899) Housing board, Local bodies, Corporations and Banks are declared as public
offices for the purpose of the said Act.
Explanation In this notification-
(a) Bank Means -
(i) A banking company as defined in the Banking regulation Act,
1949 (No. 10 of 1949);
(ii) The State Bank of India constituted under the State Bank of India
Act, 1955 (No. 23 of 1955);
(iii) A subsidiary banks as defined in the State Bank of India
(subsidiary Bank) Act, 1959 (No. 38 of 1959);
(iv) A corresponding new Bank constituted under the Banking
Companies (Acquisition and Transfer of Undertaking) Act, 1970
(No. 5 of 1971);
(v) The Agriculture Refinance and Development Corporation
constituted under the Agricultural Refinance Corporation Act,
1963 (No. 10 of 1963);
(vi) The Madhya Pradesh State Agro Industries Development
Corporation, Ltd. Bhopal;
(vii) Agricultural Finance Corporation Ltd., a Company incorporated
under the Companies Act, (No. 1 of 1956);
(viii) A Regional Rural Bank established under sub-section (1) of
Section 3 of Regional rural Bank Act, 1976 (No. 21 of 1976).
[Notification No. 196-800-6-R-80, dated 20-3-1980]
The following amendment was made in this notification by the Notification No. F-B-4-7-5-SR-
81 dated 29-4-82.
AMENDMENT
After serial No. (viii) the following serial Nos. were inserted, namely
(ix) The Central Development Bank, within the meaning of clause (b) of Sec. 2 of
the M.P. Sahkari Bhoomi Vikas Bank Adhiniyam 1966 or a Development Bank
within the meaning of clause (d) of section 2 of the said Act;
128
(x) A Co-operative Bank within the meaning of clause (d-1) of Section 2 of the
Madhya Pradesh Co-operative Societies Act, 1960.
16. Under Section 33, clause (a) of sub-section (3) of the Indian Stamp Act 1899 (II of
1899), office of a Notary appointed under Notaries Act, 1952 (No. 53 of 1952) is
declared as Public office for the purpose of the said Act.
[B-6-9-V-SR-83 dated 14.9.1983]
17. Under sub-clause (b) of clause (9) of section 2 of the Indian Stamp Act, 1899 (II of
1899), the State Government has appointed all Deputy Inspector General of
Registration as the Collector for the purpose of the said Act, within the limits of their
respective jurisdiction.
[No. B-7 (A)-98-94-CTD-5 dated 8-9-94]
129
Appendix-V
(Para 9.1)
-----------------------------------------------------------------------------------------
Table of Registration Fees and list of exemption and remission of fees
I. Registration fees (Ordinary)
A Documents Chargeable at Ad Valorem Rates
ARTICLE I
For the registration of all documents other than leases
Rs. P.
(a) When the [market value] does not exceed Rs.100 2.00
(b) When the [market value] exceeds Rs.100 but does not exceed Rs.200 3.00
(c) When the [market value] exceeds Rs.200 but does not exceed Rs.300 4.50
(d) When the [market value] exceeds Rs.300 but does not exceed Rs.400 6.00
(e) When the [market value] exceeds Rs.400 but does not exceed Rs.500 7.50
(f) When the [market value] exceeds Rs.500 but does not exceed Rs.600 9.00
(g) When the [market value] exceeds Rs.600 but does not exceed Rs.700 10.50
(h) When the [market value] exceeds Rs.700 but does not exceed Rs.800 12.00
(i) When the [market value] exceeds Rs.800 but does not exceed Rs.900 13.50
(j) When the [market value] exceeds Rs.900 but does not exceed Rs.1000 15.00
(k) When the [market value] exceeds Rs.1,000 but does not exceed Rs.10,000 for
every Rs.500. or part of Rs.500 in excess of Rs. 1,000.
5.00
(l) When the [market value] exceeds Rs.10,000 but does not exceed Rs.50,000 for
every Rs.500 or part of Rs.500 in excess of Rs.10,000.
5.50
(m) When the [market value] exceeds Rs.50,000 for every 500 or part of Rs. 500 in
excess or Rs. 50,000.
4.00
(n) When the transaction is not capable of being valued in terms of money. 150.00
Notes (1) The registration fee leviable upon a document purporting to give
collateral or auxiliary or additional or substituted security or security by way of further
assurance, where the principal or primary mortgage is proved to the satisfaction of the
registration officer to have been duly registered shall be Rs. 5.
(2) In the case of an instrument of partition the market value of the separated
share of shares on the basis of which stamp duty has been paid may be taken as the market
value for the purposes of determining the registration fee.
130
(3) The market value as stated in document shall be the basis for determining
the registration fees. In cases in which no market value is stated an opportunity shall be given
to the party concerned to state the market value and on his failure to avail of the opportunity,
the Registering officer shall proceed to assess the registration fee-
(i) under item (n) of this article; or
(ii) on the basis of the consideration expressed in the document, whichever is more.
(4) When an agreement to sale, mortgage, etc., for a definite sum is executed
and presented for registration, an advalorem registration fee should be charged on such sum. A
fixed fee of Rs. 5 only should be levied on the actual conveyance, mortgage, etc., subsequently
tendered for registration, provided that the registration of the previous agreement has been
proved to the satisfaction of the registering officer.
(5) A fixed fee of Rs. 15 only shall be levied on a hypothecation bond executed
by a proprietary firm or partnership by way of security for loans advanced to it by a Bank.
(6) The maximum limit of Registration Fee chargeable in respect of a mortgage
deed executed by a New Industry in the field of energy generation and mineral oil refining
for raising capital to setup the industry shall be rupees one lakh.
Explanation For this purpose, New Industry means an industrial unit which
has not gone into production before 19.08.1999 and is so certified by the Commissioner of
Industries or any Officer appointed by him in this behalf.
(7) When a power of attorney, general or special, authorising the agent to
transfer immovable property and chargeable with advalorem stamp duty is executed and
presented for registration, an advalorem registration fee under this Article should be charged
on such power of attorney. If a conveyance relating to that property is executed in pursuance of
power of attorney between the executants of power of attorney and the person in whose favour
it is executed, the fees on the conveyance shall be the fees calculated on the market value of
the property reduced by fees paid on the power of attorney.
(8) Registration fees at the rate of 0.5 per cent of the amount secured, subject to
a maximum of one thousand rupees, shall be levied on an instrument of agreement relating to
the deposit of title deeds.
ARTICLE II
For the registration of leases:- Rs. P.
Three-fourths of the value of the stamp duty payable on the lease subject to a
minimum of [Rs.50]

.
If the lease is exempt from stamp Duty a lieu of 50.00
131
Note : The term lease used in this Article includes a patta or Kabuliyat not being a
counterpart of a lease.
B Document chargeable with fixed fees
ARTICLE-III
For the registration of
Rs. P.
(a) A will 200.00
(b) An authority to adopt or adoption deed 100.00
(c) A general power of attorney (excluding those Chargeable with advalorem
stamp duty), deed of divorce, or certified copy of a decree or order of the
Court.
100.00

ARTICLE-IV
For the registration of-
(a)




(b)
A separate deed acknowledging receipt of
payment of consideration on account of
another deed which has been previously
registered and
A document amending, modifying or.
correcting but not cancelling any
previously registered deed.
The same fee as would be for registration
of the principal deed if such fees does not
exceed Rs. 100. Otherwise Rs. 100. The
same fee as would be required for
registration of the principal deed if such
fees does not exceed Rs. 100. Otherwise
Rs. 100.
ARTICLE - V
For the registration of-
Rs. P.
(a) Special power of attorney (excluding those chargeable with advalorem
stamp duly).
50.00
(b) Agreement of service or hire 50.00
(c) Counterparts or duplicates of instruments 100.00
(d) Consent deed without any consideration 100.00
(e) Agreement styled as a lease without any premium or rent 100.00
(f) Any other document which can not be brought under any other article of this
table.
50.00
(g) Security of Mortgage deed for loan under the Land Improvement or
Agriculturists Loans Act.
10.00
132
Note : 1. Consents without consideration whether recorded on the principal deeds or
made the subject of separate documents constitute separate instruments and should be charged
to a registration fee under clause (d).
2. Consents granted for consideration, whether endorsed on the principal deeds or on
deeds drawn up separately should be charged under the advalorem scale prescribed in Article 1
of the Fee Table, but when such consent is endorsed on the principal document chargeable
under Article 1, the registering officer should levy a registration fee under that Article, on the
aggregate of the amounts of consideration for both transactions.
[ARTICLE-VI
For the registration of a document cancelling any
previously registered document a surrender of lease
or a transfer of lease without any consideration.
The same fee as would be required for
registration of original document
subject to a maximum of Rs. 100 only.
I. Registration Fees (Extraordinary)
ARTICLE-VII
Extra fees for registration of any document By
Registrar
Rs. 200.00 in addition to the ordinary
fee.
Note:- The extra fee under the Article is not payable on the registration of wills and
authorities to adopt, nor will it be levied in cases where the Sub-Registrar owing to his being
interested in the transaction or for any other sufficient reason is unable to register himself.
ARTICLE-VIII
Payable in all cases
Rs. P.
(a) Fixed fee for copying the endorsement on documents. 10.00
(b) For copying registered documents into the appropriate book
(for each folio or fraction of a folio of words 100)
2.50
Note:- If a document relates to immovable property situated in more districts
than one and a copy thereof has to be forwarded to another district or other district is under
section 65 or 66, copying fee shall be payable twice over (or thrice etc. as the case may be)
once for the original copying into the register and again for making the copy or copies for
despatch (vide Article XVII), except as provided in note (4) of that Article.
ARTICLE-IX
Rs. P.
(a) For comparing printed copies of printed documents presented for registration
for each folio or fraction of a folio of 100 words.
0.50
(b) For filing each copy 10.00

133
ARTICLE-X
Payable in special cases-
Rs. P.
For every copy of a memorandum to be sent under section 64, 65 and 66, a uniform
fee of
10.00
Note (1) No fee will be charged for the issue of a memorandum under section 64. 65
when a copy of a decree or order of court relating to immovable property is presented for
registration under section 29 in the office of the Sub-registrar or District registrar, in whose sub
district or district no portion of the property is situated.
(2) No fee will be charged for the issue of a memorandum under section 65(1) in cases
where the Sub-registrar owing to his being interested in the transaction or to his being
unacquainted with the language in which the deed is written or for any other sufficient reason
is unable to register himself.
ARTICLE-XI
Rs. P.
For filing a translation or transliteration (Section 62) 10.00

ARTICLE-XII
For the return of registered document by post
Rs. P.
(a) For a single document 30.00
(b) For every additional document to be returned in the same registered cover. 15.00
ARTICLE-XIII
(a) For the custody of a document which has
remained unclaimed for one month from the
date on which in was endorsed registered or
registration refused.
Rs. 10/- for each month or a portion
of a month after the first month
during which the document
unclaimed
(b) For the custody of a copy a document which
has been presented for registration or registered
when such a copy has been prepared in the
registration office on the application of any
person and is unclaimed for one month from
the date the copy was ready for delivery to the
applicant.
Rs. 5.00 for each month or a portion
of a month after the first month
during which the document
unclaimed
Note (1) The maximum fee is Rs. 100 for a document and Rs. 50/- for a copy.
134
ARTICLE-XIV
For each attendance at a private residence or jail under section 31, 33 or 38 or for the
issue of a commission under section 33 or 38.
Rs. P.
(a) If the person is in jail 50.00
(b) If the person is physically unable to attend the office. 75.00
(c) Otherwise. 150.00
Note- (1) The fee mentioned in this Article shall be charged in addition to the ordinary
fee and travelling allowance at the rate of Rs. 3.00 per Kilometer for the Registration officer
and at the rate of Rs. 1.50 paise per kilometer for peon accompanying the Registering officer.
(2) When an attendance takes place under both section 31 and 38 at the same time and
place relating to registration of one document, only one attendance fee and registration fee will
be levied. If a Registering officer, when the registration of one document is concerned, attends
on the presenter on one occasion and the executants or another necessary witness on another
occasion, two attendance fees will be lived. If a Registering officer attends at a private
residence or jail and one person presents several documents or one or more person admit the
execution of several documents jointly executed by them all at one and the same time and
place only one attendance fee will be levied but the registration fee will be levied in the case of
each document. Where several persons at one and the same time and place present for
registration or admit execution of several different documents not jointly executed by them, the
Registering officer will levy one attendance fee for each distinct transaction, the registration
fees being payable on all such documents.
(3) For every attendance at a private residence of a nurse or a female assistant, if
required to accompany a Registering officer to take the thumb impression of one or more
female executants who are purdanashin or of high birth, an extra fee of Rs. 50 shall be charged
irrespective of the number of documents registered at such private residence.
(4) The fee leviable under this Article shall not be chargeable for attendance of private
residence for registration of documents in favour of the Government of Madhya Pradesh for
the purpose of land acquisition:
Provided that when a Sub Registrar is required to attend second time in respect of the
registration of the same instrument due to absence of the owner of the land, full fees leviable
under this article shall be charged from the said owner.
(5) All fees recovered under this Article will be credited into treasury/sub treasury
Therefore, the Registering officer will be entitled to the whole amount of travelling allowance
135
specified in note (1). The amount shall be drawn and paid to him. Similarly the peon will be
paid the amount realised under note (1) and the nurse will be paid the amount realised under
note (3).

V-Fees for Late Presentation and Late Appearance
ARTICLE-XV
Fine for late presentation (section 25) and late appearance (section 34) shall be
regulated by the scale given below:
Scale
(a) Where the delay does not exceed a month, a fine of twice the amount of the
proper registration fee;
(b) Where the delay exceeds one months, but does not exceed two months, a
fine of four times the amount of the proper registration fee;
(c) Where the delay exceeds two months, but does not exceed three months, a
fine of six times the amount of the proper registration fee:
(d) Where the delay exceeds three months, but does not exceed four months, a
fine of ten times and amount of the proper registration fee.
Note In calculation the time when period beings to run, it must be borne in
mind that the words from the date and from the day used in section 23. Exclude from the
period the date of execution of the document and the day in which the decree or order of the
Court was made or become final, as the case may be (section 3. Clause 2 of the General
Clauses Act. 1897).

136
VI. FEES FOR SEARCHES AND FOR COPIES
[ARTICLE-XVI
Rs. P.
(a) For a search made by a Registering officer for each entry or
document.
5.00
For each year
(b) For allowing an appellant to inspect for each entry or document. 10.00
For each year
(c) Notwithstanding anything contained in clause (b) fees for allowing
the inspection for the purpose of securing loans for agricultural
purposes from the authorised Banks shall be in the case of-
(i) Bhumiswami belonging to Scheduled Castes and Scheduled
Tribes,
Nil
(ii) Bhumiswami not covered by item (i) above and holding land
not exceeding 10 hectares.
25.00
ARTICLE-XVII
(a) For making or granting copies of
reasons, entries and documents for
the benefit of any person or to be
forwarded to any other office under
Sections, 65, 66 and 67.
The same fee as is chargeable under Article VIII
(b) and in addition a fixed fee chargeable under
Article VIII (a):
Provided that an additional fee of Rs. 2/- for each
page shall be chargeable in case the copies are
made by photocopy machine.
(b) For making or granting such copies
expeditiously.
Double the fee chargeable under clause (a)
Note- (1) If an application for copy of any entry gives any one of the following
particulars no search fees is to be levied.
(a) Names of the claimant and executants, nature of the document and date of
registration and in the case of an application by an executants, the date of
admission; or
(b) the book, volume and page or serial number or the document with year.
(2) Servants of the Government who may require to inspect or search the registers for
bonafide public purposes are exempted from the payment of the fees.
(3) Copies of reasons for refusal when granted by Sub-Registrar to persons claiming
under or executing documents are exempt from fees (Vide Sec. 71).
137
(4) No fee under this Article shall be charged for the issue of a copy under section 65 of
66 when a copy of a decree or order of Court relating to immovable property is presented for
registration under Section 29 in the office of the Sub-Registrar of District Registrar in whose
sub-district or district no portion of the property affect is situated.
(5) Servants of the Government who require copies of entries or documents for
bonafide public purposes are exempted from the payment of fees.

ARTICLE-XVIII
Rs. P.
For granting copy of a map (provided the applicant makes his own
arrangement for the preparation of such copy and bears the cost there of
10.00
Note- Servants of the Government who require copies of maps for bonafide public
purpose are exempted from the payment of fees.

ARTICLE-XIX
Rs. P.
(a) For deposit of a sealed cover containing a will. 100.00
(b) For opening or withdrawal of such cover 50.00
Note- For opening, the sealed covers, the fees of copying the contents according
to the scale laid down in Article VIII shall be charged additionally.

ARTICLE-XX
For attestation of power of attorney:
Rs. P.
(a) If special 10.00
(b) If General 20.00
VIII. Fees for applications and issue of processes.

ARTICLE-XXI
(1) The fees payable under the Court Fees Act for Applications to Revenue officers
shall be levied on all applications which are required by law to be made in writing to
Registering officers.
(2) The same fees as are required to be paid by the rules made under the Court Fees Act
for the issue of processes by civil courts shall be levied on processes issued by Registering
officers.
138
Note 1. (a) A Court fee or [two rupees] under clause (a) of Article of Schedule 13 to
the Court Fees Act, 1870 shall be charged on every application made by Registering officer
under section 57 of the Indian Registration Act, 1908 for a copy of an entry in any of book
Nos. 1, 2, 3 and 4 or in index No. I or II relating hereto.
(b) A court fee of [Five rupees] under clause (b) of Article I of Schedule II to the
Court Fees Act, 1870 shall be charged in every application to a Registering officer under
section 57 of the Indian Registration Act, 1908 for the inspection of any number of entries in
book No. 1 or 2 in index No. I or II relating thereto, for a search to be made by a Registering
officer of any number of entries in the said books and indexes, or in book No. 3 or 4 or in an
index relating to these books.
Note 2. No court fee shall be charged on an application made by a servant of the
Government for copies of entries or documents or for the inspection or search of the registers
required for a bonafide public purpose.
ARTICLE-XXII
A fixed fees of [Rs. 50] shall be levied-
1. (a) or the presentation of each appeal under section 72 of application under section
73 against the orders of a Sub-Registrar refusing to register a document;
(b) for an enquiry under section 74:
(c) for an enquiry by a Sub-Registrar invested with the powers of a Registrar under
the second proviso to sub-section (3) of section 35, in respect of documents, the
execution of which is denied.
2. A fee of [Rs. 10] shall be levied in respect of the following:-
(a) for each application made to a Sub-Registrar under Section 25(2) and 34(4);
(b) for each application made to a Registering officer under section 36 for enforcing
the appearance of executants and witnesses:
(c) for filing a translation of a power-of-attorney produced by an agent with or in
connection with a document presented for registration when the power of
attorney is written in language not commonly used in the district;
(d) for filing a special power-of-attorney produced with or in connection with a
document presented for registration;
(e) for each application for the return of a will registered or refused to be registered
and transmitted to the Registrars office for safe custody;
(f) for each petition presented to a registering officer objecting to the return of a
document to a person is whose favour the receipt has been drawn up:
139
(g) for each application claiming remission or refund of the fine levied under
section 25(1) and 34(1).
3. A fixed fee or [Rs. 10] shall be levied-
(a) for each petition presented to a Registering officer protesting against the
registration of a document:
Note - No fees shall be levied on petition from Secretaries of District Sailors.
Soldiers and Air-mens Board contesting alleged illegal scales of Soldiers:
Provided that in cases falling under clause (a) if protest is made against the registration
of more than one document in a petition, the fee payable for the petition shall be calculated at
the rate of [Rs. 10] for each of such documents specified in the petition and if the number of
such documents is not specified in the petition, fee of [Rs. 50] shall be levied for such petition.
(b) for each petition presented to a Registering officer-
(i) for withdrawing a document for registration;
(ii) for complete or partial refusal to register a documents;
(iii) for keeping a document pending appearance of parties executing it.
4. (a) A fixed fee of [Rs. 50] shall be levied for each application presented to a
Registering officer to accept a document for registration at his office on a
holiday on the ground of special urgency:
(b) A fixed fee of [Rs. 50] shall be levied for each application presented to a
registering officer to accept a sealed cover purporting to contain a will for
deposit under section 42 on an authorised holiday on the ground of special
emergency:
(c) A fixed fee of [Rs. 50] shall be levied for each application presented to a
Registering officer to accept a power-of attorney for attestation only or for
attestation and registration at his office on a holiday on the ground of special
emergency:
(d) For the registration of document partially refused in the first instance and
directed to be registered by a Registrar under section 75 copying fee at the
prescribed rate shall be levied.
EXEMPTION AND DEDUCTIONS
Fees leviable under Article I to X and XVII for issue of copies under section 65 to 67 of
the Registration Act, 1908 shall not be chargeable in respect of the following-
(1) Documents executed by or in favour of Government on which as such no stamp
duty is leviable under section 3, proviso I, of the Indian Stamp Act, 1899:
140
(2) Mortgage deeds executed by servants of the Government in civil or military service
for securing the repayment of advances received from any Government for the purpose of
constructing or purchasing dwelling houses for their own use;
(3) Security bonds and bonds on account of advances made for the purposes of
obtaining uniform executed in favour of any Government by public servants of all classes and
their sureties;
(4) Any instrument of reconveyance of mortgaged property executed by any
Government in favour of an officer in civil or military service, on the payment of an advance
received by him from Government for the purpose of construction or purchasing a dwelling
house for his own use.
(5) Any agreement executed by the owner of a house in favour of the State Government
as a fit place for the purpose of being used as a licensees liquor shop on a rent fixed by the
Collector.
(6) A deed of gift of immovable property executed in favour of the managing
committee or the trustees of an educational institution recognised by the State Government as a
Vidhya Mandir or establishment under the Central Provinces and Berar Vidhya Mandir Act,
1939 (III of 1940).
(7) Indentures by way of mortgage executed by Managers of Aided Institutions in
consideration of building grants received from the State Government;
(8) Mortgage deed executed on or after the 17
th
September. 1945, by officers of
Government in Civil and Military employ for securing the repayment of advances received
from Government for the purpose of purchasing a motor car, motor boat or motor cycle, for
their own use.
(9) Indentures or deeds creating trusts of movable or immovable property given to the
State Government for a charitable purpose.
(10) A deed of gift of immovable property executed in favour of a J anpad Sabha for the
establishment or maintenance of a primary school under the control and management of such
J anpad Sabha.
(11) Mortgage deed executed by an officer of the Government of Madhya Pradesh for
securing the repayment of an advance received by him from the Madhya Pradesh Housing
Board established under the Madhya Pradesh Housing Board Act, 1950 for the purpose of
construction a dwelling house for his own residential use.
(12) Instrument of reconveyance of mortgaged property executed by the Madhya
Pradesh Housing Board established under the Madhya Pradesh Housing Board Act 1950 in
141
favour of any officer of the Government of Madhya Pradesh on the repayment of an advances
received by him from the said Board for the purpose of constructing a dwelling house for his
own residential use.
(13) Security Bond executed by the surety of an officer of the Government of the
Madhya Pradesh for the due performance of the terms and conditions of the mortgage deed in
From V prescribed under the Madhya Pradesh Housing Board Act, 1950.
(14) Mortgage deeds and hypothecation deeds forming part of such mortgage executed
by-
(a) a Bhumiswami belonging to Scheduled Castes or Scheduled Tribes; or
(b) a Bhumiswami not covered by (a) above and holding land not exceeding ten hectares;
In favour of a Central Development Bank within the meaning of clause (b) of section 2
of the Madhya Pradesh Sahakari Bhumi Vikas Bank Adhiniyam, 1966 (No. 28 of 1966) or a
Development Bank within the meaning of clause (d) of section 2 of the said Act, for securing
loan.
(14-A) Omitted
(15) All kinds of documents executed by the Goldsmiths in connection with the grant of
loan under the Madhya Pradesh Goldsmiths Rehabilitation (Loans) Rules, 1963;
(16) Omitted
(17) Instruments executed by or in favour of the Technical Co-operation Mission
Personnel (now called the U.S.A. Agency for International Development), the incidence of
which falls directly under the Act, upon them in the State of Madhya Pradesh in respect of the
use or ownership of property in Madhya Pradesh;
(18) Mortgage deed executed by-
(i) the Bhumiswami belonging to the Scheduled Castes or Scheduled Tribes; or
(ii) the Bhumiswami not covered by (i) above and holding land not exceeding twenty five
acres.
For securing loans for agricultural purposes from the following banks namely-
1. State Bank of India;
2. State Bank of Indore;
3. Central Bank of India;
4. Bank of India;
5. Punjab National Bank;
6. Bank of Baroda;
7. United Commercial Bank;
142
8. Canara Bank;
9. United Bank of India;
10. Dena Bank;
11. Syndicate Bank;
12. Union Bank of India;
13. Allahabad Bank;
14. Indian Bank;
15. Bank of Maharashtra;
16. Indian Overseas Bank;
17. Regional Rural Banks established under the Regional Rural Banks Act, 1976 (No.
21 of 1976).
18. Punjab and Sindh Bank.
19. Nyaspatra executed by Madhya Pradesh Rastrabhasha Prachar Samiti in favour of
Ravishankar Shukla, Hindi Bhavan, Bhopal.
20. Documents executed by or in favour of the sending State or head of the Mission
within the meaning of Article 23 set out in schedule to the Diplomatic Relations (Vienna
Convention) Act, 1972 (No. 43 of 1972).
21. Agreements, Security Bonds, Affidavits and other documents executed in favour of
Government by the persons for securing loans from the Madhya Pradesh Government under
the Scheme formulated under Planning, Economics and Statistics Departments Memo No.
606-707-M & E-A-23-R-I(III), dated the 4
th
April 1978, No.797-M & E-78-R-I(III) dated the
12
th
may, 1978 and No. 1254-78-M & E-123-R-I(III)-A dated 2
nd
August 1978 read with
memo No.75-M & E-B-Soft Loan-1575 dated the 28
th
November, 1975.
22. Sale deed executed for transfer of Sanawad Spinning Mills from Madhya Pradesh
Rajya Udyog Nigam to M.P. Rajya Vastra Nigam;
23. (a) omitted
(b) instrument executed in favour of the Primary Co-operative Housing Society
registered or deemed to be registered under the Madhya Pradesh Co-operative Societies Act,
1960 (No. 17 of 1961) for acquisition of land for housing purposes;
(c) deed of mortgage or deed of assignment executed by or on behalf of a Primary
Co-operative Housing Society registered or deemed to be registered under the Madhya Pradesh
Co-operative Societies Act, 1960 (No. 17 of 1961) for securing loan from any institution or
society for the housing purposes;
143
(d) instrument of reconveyance or mortgaged property executed by any institution or
society in favour of a Primary Co-operative Housing Society registered or deemed to be
registered under the Madhya Pradesh Co-operative Societies Act, 1960 (No. 17 of 1961) on
repayment of loan by such primary society.
24. Sale deed executed for transfer of Central Dying, Bleaching and Calendaring Plant,
Ujjain from M.P. State Industries Corporation to M.P. State Textile Corporation.
25. Mortgage deeds and other instruments executed in favour of the Trust within the
meaning of clause (c) of section 2 of the Madhya Bharat Ganga J ali Fund Trust Act, 1954 (No.
II of 1954), in relation to utilisation of the income from the Ganga J ali Fund Trust, for
promotion and implementation of the schemes specified under sub-section (3) of Section 7 of
the said Act.
26. Gift deed valued Rs. 28,500 [Rupees twenty-eight thousand five hundred] executed
by the Sai Samaj J abalpur.
27. Instrument of gift to be executed by the Krishi Upaj Mandi Samiti, Sonkachh, in
District Dewas, in favour of the Maha Vidyalaya Samiti, Sonkach.
28. Gift deed of five acres of land situated in Ratlam district executed by Mr.
J amshedji, contractor in favour of the missionaries of Charity, C/o. Catholic Church, Ratlam.
29. Gift deed of Kh. No. 660, area 1.12. acres land, situated in Mouza J una Bilaspur,
district Bilaspur, executed by Shri E. Ashok Rao S/o Late R. Raghvendra Rao of Bilaspur in
favour of M.E.S. Law College, Bilaspur].
30. The State Government remits the Registration fees chargeable on the deed of gift of
plot bearing Municipal No. 143 area 2869 Sq. feet, of land situated at Vidya Nagar Colony,
Indore in favour of Shri Sathya Sai Institute of Higher Learning Prasanthi Nilayam, Sri Sathya
Sai Taluka, Ananthur District, Andhra Pradesh, represented by Shri Ranjeet Vithaldas.
31. Remission of registration fee chargeable on Sale-deed/lease deed executed by
Madhya Pradesh Housing Board, Nagar Vikas Pradhikaran, Town Improvement Trust, Vishesh
Kshetra Pradhikaran, Gandi Basti Unmulan Mandal or Gramin Awas Mandal, after the date of
publication of this order in favour of persons of Economically Weaker Section and Lower
Income Group subject to the condition that-
(a) Where the purchaser/lessee belongs to economically weaker section:-
(i) he produces a certificate from the seller/lessor to the effect that he belongs to
the economically weaker section;
144
(ii) the cost of plot together with building thereon does not exceed Rs. 30,000 and
in case of plot only the cost thereof does not exceed Rs. 10,000 on the date of
allotment of the building/plot;
(iii) the area of plot with or without building is not more than 60 square meters.
(b) Where the purchaser/lessee belongs to Lower Group;
(i) he produces a Certificate from the seller/lessor to the effect that he belongs to
Lower Income Group;
(ii) the cost of plot together with building thereon does not exceed Rs. 50,000 and
in case of plot only the cost thereof does not exceed Rs. 15,000 on the date of
allotment of the building/plot;
(iii) the area of plot with or without building is not more than 96 square meters.
Explanation For the purpose of this order-
(i) Purchaser/lessee belonging to economically weaker section means a person
whose monthly income from all sources does not exceed Rs. 700 on the date of
allotment of the building/plot.
(ii) Purchaser/lessee belonging to Lower Income Group means a person whose
monthly income from all sources exceed Rs. 700 but does not exceed Rs, 1,500
on the date of allotment of the building/plot.
32. Remission of registration fee chargeable on sale deed of plot bearing No. 6-B and
6-C, area 2738 Sq. Ft. and 2889 Sq. Ft. of respectively situated at Kailash Park, Manoramaganj
Indore, to be executed by Shri Gendalal S/o Chhotelal Chouwrishi and Shrimati Premlata W/o
Kanhaiyalal, Shrimati Savita W/o Sanjay Kumar and Kumari Manjula D/o Gendalal
Chouwrishi, all residents of Indore, in favour of Shri Geeta Bhawan Trust, Manoramaganj,
Indore.]
33. Remission of registration fee chargeable on instrument of sale deeds/ lease deeds
executed by Primary Co-operative Housing Societies registered or deemed to be registered
under the Madhya Pradesh Co-operative Societies Act, 1960 (No. 17 of 1961) after the date of
publication of this order in favour of persons of Economically Weaker Section and Lower
Income Group subject to the condition that-
(A) Where the purchaser/lessee belongs to economically weaker section:-
(i) he produces an affidavit in the form annexed to this notification (with the deed);
(ii) the cost of plot together with building thereon does not exceed Rs. 30,000/- and
in case of plot only the cost thereof does not exceed Rs. 10,000 on the date of
allotment of the building/plot;
145
(iii) the area of plot with or without building is not more than 60 square meters;
(iv) the plot/building is for residential purpose only.
(B) Where the purchaser/lessee belongs to Lower Income Group:-
(i) he produces an affidavit in the form annexed to this notification (with the deed);
(ii) the cost of plot together with building thereon does not exceed Rs. 50,000/- and
in case of plot only the cost thereof does not exceed Rs. 15,000 on the date of
allotment of the building/plot;
(iii) the area of plot with or without building is not more than 96 square meters:
(iv) the plot/building is for residential purpose only;
Provided that remission under this order-
(i) shall not be available in case of partly constructed building;
(ii) shall be available on first conveyance deed executed by the seller/lessor.
Explanation- For the purpose of this order-
(i) purchaser/lessee belonging to economically weaker sections mean a person
whose monthly income from all sources does not exceed Rs. 700 on the date of
allotment of the building/plot;
(ii) purchaser/lessee belonging to Lower Income Group means person whose
monthly income from all sources exceeds Rs. 700 but does not exceed Rs. 1,500
on the date of allotment of the building/plot.
Note- If only plot is allotted the area and value of plot and if plot together with building
constructed thereon is allotted area and value of plot and building constructed thereon shall be
certified separately.
34. Remission of registration fees chargeable on lease deed of land bearing in scheme
No. 54, 8095 square meters near Meghdoot Upwan Indore situated at Indore to be executed by
Indore Development Authority in favour of Shri Sarda Mandal, 16/25, Anup Nagar, Indore.
35. Remission of Registration Fees chargeable on instruments of agreement executed
by units under Khadi and Gramodhyog Board for obtaining assistance from the Board.
36. Remission of registration fee chargeable on instruments of mortgage deed executed
by Small Scale Industrial units for obtaining financial assistance upto Rupees 7.5 lakhs from
the Madhya Pradesh Finance Corporation.
37. Remission of registration fee chargeable on mortgage deed, executed by servant of
the Government in civil or military service, for the purpose of securing the repayment of an
advance received by him, from the Madhya Pradesh Gramin Awas Mandal, for constructing,
purchasing or repairing a dwelling house for his own use.
146
38. Remission of registration fee chargeable on sale deed/lease deed executed to
acquire land in favour of a member of a family displaced on account of Narmada Valley
Development Project subject to the following conditions, namely:-
(a) A certificate from the Superintending Engineer of the Project is given that the claimant
in the instrument belongs to a family of displaced person on account of the Project; and
(b) The land acquired is situated in and around the project area where displaced persons are
to be re-settled; and
(c) The position in (a) and (b) above is expressed in the instrument of transfer itself; and
(d) The registration fees due on such instrument in accordance with the Registration Act
shall be reimbursed by the Narmada Valley Development Authority within one month
from the date of registration of sale deed/lease deed to the Separate Revenue
Department.
39. Mortgage deed executed by Indore Table Tennis Trust, Indore in favour of the
Madhya Pradesh State Co-operative Bank Limited, in consideration of the loan for Rs.
35,00,000 (Rupees thirty-five lakhs) only for the construction of Sports Complex.
40. Registration fees chargeable or Gift Deed of one acre Agricultural Land out of
Khasra No. 197 situated at village Korba, Tehsil and District Bilaspur, Madhya Pradesh,
executed by Shri Muniram, So/o Dhansay resident of Korba in favour of Shri Sarveshvri
Samooh of Korba be reduced by 15%.
40-A. Gift deed executed by Shri Rana Hanuman Singh, resident of Village Badagaon,
District Balaghat in favour of Indira Gandhi Krishi Vishwa Vidyalaya, Raipur in respect of
Agricultural Land situated in village Badagaon Khasra No. 118, 115, 26, 25, 117, 12, 11
measuring 65 acres including well and building, etc, valuating Rs. 35 lakh.
41. Reduces the registration fee chargeable under Article I of the table by 50 per cent,
chargeable on sale-deed/mortgage deed of Rs. 7 crores executed on the 25
th
March, 1991 by
Madhya Pradesh State Co-operative Housing Federation Limited, Bhopal, in favour of Life
Insurance Corporation of India.
42. Reduces the Registration fee chargeable under Article-I of the Table by 50 per cent,
chargeable on charge-deed/ mortgage deed relating to loan of Rs. 7 crores and Rs. 1 crore
executed on 30
th
March, 1992 by Madhya Pradesh State Co-operative Housing Federation Ltd.
Bhopal in favour of the Life Insurance Corporation of India.
43. On instruments of sale to the extent of the value of the house/ apartment executed
by Madhya Pradesh Housing Board, Nagar Vikas Pradhikaran and Primary Co-operative
Housing Society Registered, or deemed to be registered under the Madhya Pradesh
147
Co-operative Societies Act, 1960 (No. 17 of 1961), constructed under the self financing
scheme with the money received from the purchaser from the date of publication of this
notification.
On such instruments the registration fees shall be chargeable only on the value of the
total area of the plot with or without building:
Provided that the exemption under this notification shall not be available in case of
partly constructed house/apartment.
(44.) Reduces to 50 per cent of the rates specified in Article I of the table of
Registration fee under the said Act on charge deed/mortgaged deed executed on 27
th
March,
1993 by Madhya Pradesh State Co-operative Housing Federation Ltd. in favour of Life
Insurance Corporation of India in connection with the grant of a loan of Rs. 8 crores.
(45.) Reduces to one half of the rates specified in Article I of table of Registration fee
under the said Act on mortgage deed executed on 29
th
March, 1994 by Madhya Pradesh State
Co-operative Housing Federation Ltd., in favour of Life Insurance Corporation of India in
connection with the grant of a loan of Rs. 6 crores.




148
APPENDIX VI
Procedure And Scope of Audit
(Annexure VIII to circular 3 of 1973)

A. Procedure. Receipt Audit Guiding Principles The Principles laid down in
chapter III of section II of the Comptroller and Auditor Generals Manual of Standing Orders
(Audit Second edition 2002) and the introductory chapter of section I of Part I (Income Tax) of
the Revenue Audit Manual issued by the Comptroller and Auditor General of India have to be
followed as basic guidelines for the audit of the State Receipts. In this connection, guidelines
and instructions given by the Comptroller and Auditor General, [vide letter No. 1320 Revenue
A/8-73 dated 5-3-1973 (circular 3 of 1973)], in particular annexure VIII and IX thereof, should
be carefully understood and followed. Relevant extracts from letter is reproduced below:-
In the matter of the new State Receipts audits being taken up now, the principles laid
down in chapter IV of section II of the Comptroller and Auditor Generals Manual of Standing
Orders (Technical) Volume I and the introductory Chapter in Revenue Audit Manual.,
Volume-I, section I, have to be followed as basic guidelines. The effectiveness of audit
depends largely on the documents and records available for audit in the offices of the taxation
authorities and so in the initial stages of audit, attention should be devoted to see whether there
is proper documentation in regard to levy, assessment and collection without which effective
audit is not possible. If in the course of this scrutiny, and additional documentation is deemed
necessary or an additional column or informations could be added to the existing documents in
Governments interest, the same should be suggested to the State Government. It should be our
endeavour to ensure that all demands due are properly and promptly raised in accordance with
the laws, rules and regulations governing the same and to trace all receipts right from the
source to their final accounting in Government books.
B. Scope of Audit The audit of registration fees mainly consists in seeing
whether the fees realizable for the various services rendered by the registration department
have been determined correctly, realized and credited promptly to Government. A test check
of the registered documents should also be made to see that the Registering Authority has
discharged effectively his duty of verifying that the instruments have been properly stamped as
required under the Stamp Act and other relevant legislation for the valuation indicated therein.



149
In local audit of the records kept by Sub-Registrars and District Registrars the
following point should be seen:-
(i) Fees for the services rendered have been correctly levied in accordance with the table
of fees laid down under the Act/Rules;
(ii) Proper receipts are granted for the fees realised;
(iii) Check of main and subsidiary cash books, to see that all moneys received are accounted
for in the subsidiary cash book and carried over to the main cash book and deposited in
the treasury on the next day and the remittances into the treasury are supported by
treasury receipted challans;
(iv) Monthly reconciliation is done between the departmental figures with those of the
treasuries;
(v) Fines leviable under the Act and the rules thereunder are actually levied and collected;
(vi) Remission of fines and refunds have been authorized by competent authority;
(vii) Proper stock account is kept of the receipt books;
(viii) Test audit of the copies of documents to see that they have been properly classified and
adequately stamped as per the provisions of the Stamp Act, whether the valuation of the
property has been properly made on the basis of the market value as per guidelines,
registers and whether the guidelines themselves have been revised periodically to bring
them upto date:
(ix) Whether Internal Audit Reports contain any major irregularities, and
(x) Whether the Registering Authority has watched compliance to the provisions of Section
230 A of the Income Tax Act, 1961 viz., that the documents required to be registered
under the provisions of certain clauses of Section 17 of the Registration Act are
registered only, if the certificates prescribed by the Income Tax Department are
produced by the executors of the documents.
Audit may also attempt by test check to co-relate the value shown in the instrument
registered at the registering office with that shown in the return filed by the party for income
tax and wealth tax and bring to the notice of Government, cases of undervaluation, if any, for
such action as they consider necessary. Such co-ordination should be brought about by the
Head Quarters Section.
C. Extent of Audit.Transactions for one month may be checked in detail. This will
include check of fees, refunds, etc. in addition, test check over the correctness of stamp duties
levied on the documents and the valuation of property with reference to the market value
determined under the rules
150
(1) (a) all cases of registration of value of Rs. 2,00,000 and above and
(b) 10% of the remaining cases.
Refunds of Rs. 100 or above may be audited cent per cent.
(ii) Amounts remitted into treasuries relating to the selected month may be traced
into treasury records.
(iii) General scrutiny of the various records, receipt books, main and subsidiary cash
books and detailed scrutiny of the transactions of the selected month.
Duration of Audit: 6 Party days for each registering office and for divisional offices
according to the number of documents.
Periodicity: Biennial and for divisional offices annually .
Supervision: 50 per cent and cent per cent in divisional office.
(2) (a) Extent of audit Checks approved by the Accountant General
1. Challans
Audit of
3
1
8 % to be made by the Section Officer as per Comptroller & Auditor
Generals confidential letter No. 560-Rev. 60/63 dated 8-4-64.
2. Audit of Exemptions
100% by the Section Officers and generally reviewed by the Branch Officer.
3. Audit of Refunds
Above Rs. 1,000/-
(i) 100% by the Section Officer and 50% reviewed by the Branch Officer.
(ii) 10% of the rest of the refund cases to be audited by the Auditors and reviewed
to the extent of 50% by the Section Officer.
4. Audit of Miscellaneous Receipts
10% of the cases to be seen by Auditors, general review by the Section Officer 50%,
general review by the Branch officer 10%.
(b) Review of the work done by the auditors during local audit by the supervisory
staff
A.G. I orders communicated vide No. RA(c)/ARs-work-super/79-80/789 dated 10
th

October 1979 are reproduced here for needful action.
with a view to ensuring that the items of work allotted to the auditors have been
checked adequately during local audit, it has been decided that the Section Officer in charge of
the party (senior most among them in case there are more than one Section Officer) shall
conduct a 10% test check, wherever no standard already exists of the work done by auditors
151
while recording a certificate of general review, the Section Officer should also specify the
items test checked by him. Statement showing the work done by the auditor and the percentage
of review of their work by Section Officer is enclosed for compliance. In order to keep a record
of the above review, a return in the proforma enclosed will be maintained by each Revenue
Audit Party in the form of a register and a copy of the same would be enclosed with the
forwarding memo of each draft inspection report in future.
Branch of
Receipt audit
Work allotted to auditors Percentage check
by Section Officer
1 2 3
Registration
Receipt Audit
(1) Computation of Fee Book and Cash book
for selected months.
10%
(2) Receipt tracing for selected months. 10%
(3) Verification of remittances from
Registrar/original challans for selected months.
10%
(4) Carry forward of fee book daily totals in
10% Cash Book for whole period covered by
Audit.
10%
(5) Scrutiny of following registers:
(a) Power of attorney authenticated for the
period covered by audit.
(b) Thumb impression for the period
covered by audit.
(c) Register of Refusal under Registration
Act for the period covered by audit.
(d) Minute Book/Visitors Book for the
period covered by audit.
(e) Stock Register of blank receipt book for
the period covered by audit.
(f) Register of impounded documents for
the period covered by audit.

10%



10%

10%

10%

10%

152

1 2 3
(g) File book of application for the period
covered by audit
(h) Register of appeal and applications for
the period covered by audit.
(i) Register of permanent/Temporary
records for the period covered by audit.
(j) Register of unclaimed documents for the
period covered by audit.
(k) Register of money lenders for the period
covered by audit.
(l) Indexes I to IV for the period covered by
audit.
(m) Register of Addl. Municipal/Panchayat
duty/Corporation duty for the period
covered by audit.
(n) Register of Bank Drafts for the period
covered by audit.
10%

10%

10%

10%

10%

10%

10%


10%
Register showing Review of Auditors work by Section Officer during local audit.
1. Name of Unit
Name of Auditor ..
2. Period of audit ..
Name of Section Officer ..

S.No. Nature of
work done
by auditor
Percentage
of review
by Section
Officer
Details of review done
(stating the full
particulars of item of
work reviewed)
Results of
review
Remarks
1 2 3 4 5 6





(Signature of Auditor) (Signature of Section Officer)

153
APPENDIX - VII
Questionnaire

Questionnaire for the guidance of Field Parties for Audit of Receipts and Refunds
under Stamp Duty and Registration Act.
I. Quantum of Audit
Whether the quantum prescribed by the Comptroller and Auditor General of India -
vide his circular letter No. 3 of 1973 has been completed?
II. Selection of Documents
(i) Whether a list of documents to be audited has been prepared from the documents
entered in Book I, III and IV and the list together with a certificate of check duly recorded
attached to the Inspection Report? (The total number of documents registered in Book I, III &
IV and the No. of documents for Rs.50,000 and above in the selected month, and cases of Rs. 2
lakh and above during the entire period of audit may be specified in the list). Documents of Rs.
2 lakh and above have to be compulsorily checked by the Branch Officer where the audit is
supervised and by the Section Officers, if not supervised. In cases where the no. of documents
available for check falls below the quantum, a minimum of 100 documents should be checked
by them yearly including documents in months other than the selected month.
(ii) In the matter of selection of documents it must be ensured that typical
documents falling within all categories of transactions that have been registered in the Sub-
Registrar office during the period of audit have been selected for audit.
Note:- Before selecting the documents for audit, a general idea regarding the number of
documents registered in the office during the period of audit and the nature of the different
categories of documents must be gathered by a review of the Index II registers of the villages
and of Account A. By such a general review as aforesaid, it must be ensured that no important
document escapes selection.
III, Levy of Stamp Duty and Registration Fees
Stamp Duty
(i) Has the article of the schedule to the Stamp Act under which stamp duty has
been levied been located and the rate applied found correct?
(ii) In cases where stamp duty is leviable at ad valorem rate, whether the value of
the document taken for the purpose of application of the rate specified in the schedule is
correct in accordance with the provisions of the Stamp Act and the decisions of courts
thereunder?
154
(iii) Have the arithmetical accuracy and the computation of duty been checked?
(iv) Where stamp duty leviable is a fixed amount? Whether the stamp duty realised
is correct according to the schedule?
(v) In the case of instruments on which stamp duty is leviable on the market value
of the property which is the subject matter of the instrument, whether the correctness of the
market value as set forth in the document has been verified by reference to the guide-line
registers duly authenticated in respect of lands, and house sites and in respect of buildings with
the schedule of rates and other particulars furnished by P.W.D.?
(vi) Whether additional stamp duty leviable under Section 133-A, 161 and 75 of the
Madhya Pradesh Municipal Corporation Act. 1956, Madhya Pradesh Municipalities Act, 1961
and Madhya Pradesh Panchayats Raj. Act. 1993 respectively has been levied along with stamp
duty leviable under the Stamp Act in respect of document mentioned in those sections?
Registration Fees
(i) Has the item of the table of Registration fees issued by Government under
which fees have charged been located and the rate applied found correct?
(ii) Where fee is realised at ad-valorem rates whether the value of the document
taken for the purpose of application of the rate is correct in accordance with the provisions of
Act.?
(iii) Where fee chargeable is fixed amount whether the amount collected according
to the relevant items of the Table of fees?
(iv) Has the arithmetical accuracy in the calculation of fees been checked by the
Auditor?
IV. Certain Special Aspects
(i) Before making comments about classification say for instance documents
falling under Section 5, 6 etc., of the Stamp Act, has the party ensured that the argument in the
inspection report is supported by court decisions, if any?
(ii) In the case of documents registered in Book IV as agreements, whether the
party has verified the liability of the agreements being charged to stamp duty on bonds, if they
evidence an obligation to pay money and have been attested by witnesses? (The argument has
to be supported).
(iii) In the case of promissory notes, whether the party has examined the liability of
the notes being classified as Bonds.
(iv) In the case of sale deed, whether there is a distinct matter of Bond/Simple
Mortgeage as evidenced by a separate covenant, whereby the purchaser agrees to pay the
155
consideration in instalment by creating a charge on the property sold? (In such cases all the
relevant aspects of the impugned deed should be furnished in the Inspection Report, most
important of them being whether the deed has been signed both by seller and purchaser).
(v) In the case of partition deeds the following aspects merit special consideration:-
(a) While computing the value for the purpose of application of the rate of stamp
duty and fees whether the outstandings (whether collected or not) have also
been taken into accounts. If not why?
(b) Whether stamp duty and fees have been charged on the amount paid for
equalising shares?
(c) Whether the computation of separated shares/residue is correct?
(d) Whether the deduction of liabilities charged in the property is covered by
provisions in the Act?
(e) Whether a clause in the partition deed to the effect that one of the claimants
who has signed the deed reserves only life interest and disposes his or her share
to a specified person after that interest, has been charged as a distinct matter of
settlement?
(f) Whether a clause in the partition deed whereby one of the claimants joined as a
party to the deed just to record the fact of an earlier oral disposition has been
charged as a settlement?
(g) In cases where a preliminary decree for partition has been issued by a court of
law and by virtue of the decree, division in severalty takes place whether any
transfer between claimants thereafter has been charged as Conveyance and not
as Release.
(h) Whether the parties have executed any mutual Release deeds to evade stamp
duty applicable to partition deed?
(vi) In the case of lease deeds, whether deeds classified under Art 33 (a) are
classifiable under Article 33 (b) or 33 (c) as per court decisions?
(vii) Whether mutual settlements (not resettlements) have been executed by parties to
evade stamp duty applicable for Exchange?
V. Mortgage Deeds
(a) Whether the computation of the amount secured under the deed is correct? (i.e.
where interest has been calculated in advance and added to the principal, and the principal and
the interest thus together shown as sum secured stamp duty and fees have to be levied on the
value of the principal sum secured as well as the amount of interest).
156
(b) Whether substituted security vide Article 38 (c) takes the place of different
mortgage deeds attracting duty under Article 38 (a) or 38 (b)?
(c) Whether arrangements relating to deposit of title deeds contain any schedule of
property (description) and also narration creating a charge on the property and if so, have been
treated as mortgages instead of merely as deposit of title deeds?
VI. Power of Attorney
(a) Whether different powers are disguised as a single power and how far section 5
of the Act is attracted?
(b) Whether a power for consideration has been disguised as a general power?
VII. General
1. Whether the following details have been furnished in the inspection report.?
(a) Name of executant
(b) Name of claimant
(c) Value as shown in the document
(d) Special narration regarding value of document such as additions and deductions
to or from value shown
(e) Stamp duty and fees charged, reasons for any variation as per rate in schedule
such as for extra sheets, copies etc.
(f) Stamp duty and fees leviable
(g) Short levy or excess levy
(h) In respect of cases, which are likely to develop into draft paras for audit reports,
it is advisable that a true copy of the document in question with complete details
attested by the Inspecting Officer or Section Officer is sent along with the
inspection report.
(i) As the signatures to a deed are often very relevant factors to determine the
classification, particulars of signatories may also be furnished in deserving
cases, say for instance where it has to be said that the deed also contains a Bond
by the purchaser creating an obligation to pay purchase money, the fact whether
the purchaser also has signed the deed is very relevant.
(j) Have full particulars of adjudication, impounding of document been furnished
and the section under which adjudication, impounding made, been specified?
(k) Wherever an instrument is exempt from stamp duty, has the part ensured that
exemption allowed is in accordance with the procedure prescribed in Section 9
157
of the Stamp Act and the conditions prescribed for exemption have been fully
satisfied?
(l) Similarly when there is an exemption from payment or registration fees has the
party ensured that there is proper authority for such exemptions?
(m) In the case of deeds registered outside the state in respect of properties situated
within the State, has the party ensured that the provisions of Sections 18 and 19
of the Stamp Act have been satisfied?
(n) Whether directions issued by Headquarters have been carried out and
statements, special reports etc., directed to be forwarded along with the report
by the Headquarters Section have been enclosed with the Inspection Report?, If
not, reasons for non-compliance may be stated.
2. Maintenance of registers etc. --(i) Has it been ensured that the distribution of
documents of Books I to IV has been correctly done?
(ii) Has it been verified whether the Sub-Registrar is maintaining all the registers
required to be maintained under the Acts administered by him and Rules, Notifications,
executive instructions etc., issued thereunder in so far as revenue receipts are concerned? Are
all such registers maintained properly with upto-date entries?
(iii) In the case of impounded documents, has it been verified that there is no
conflicting decision by the same District Registrar as to classification and duty payable?
(iv) Has it been ensured with reference to available judicial interpretations that there
is no loss of revenue due to distinctly different interpretations given by the Registering
Officer?
(v) Has the endorsement recorded in the documents regarding stamped paper used
for the instruments been verified with the total stamp duty recorded in Account A?
(vi) Has it been verified that a minimum number of stamped paper has been used in
each document and that there is no loss of revenue of commission to vendors due to non-
purchase of stamped paper for value above Rs. 1,000 from treasuries direct?
(vii) Has compliance with the provisions of Section 230-A of the Central Income
Tax Act, 1961 been watched in audit?
(viii) Has it been examined that proper arrangements exist for the monthly
reconciliation of receipts between departmental figures and those of the treasuries?
(ix) Is there an effective system of internal inspection existing? Has any objection
included in the Inspection Report been commented upon by the departmental internal auditors?
158
3. Under valuation of documents. -- (i) Has the Sub-Registrar taken action under
section 47-A of the Madhya Pradesh Stamp Act in all cases where grounds exist to believe
under-statement of market value?
(ii) Has the Collector dealt with the cases referred to him under section 47-A
expeditiously?
(iii) Can the market value stated/worked out in the documents be considered truly
set forth, if the principles laid down in Rule 5 of the Prevention of Under Valuation Rules,
1975 applied?
(iv) Has a verification of the truth of the market value stated in the documents been
done with reference to the guidelines?
(v) Has the prescribed register for recording value of immovable properties within
the jurisdiction of the Sub-Register, viz., the guidelines maintained as properly in accordance
with the directions issued?
VIII. Cash
(i) Has the selected month been checked in full and a review of other months made?
(ii) Has verification of remittances been made with the treasury figures and necessary
certificate furnished duly countersigned by the Section Officer?
(iii) Has receipt been traced in the relevant subsidiary accounts to cash book?
Note:- The checks enumerated above equally apply to the local audit of District
Registrars Offices also. In the latter, it must also be seen whether the Register of Impounded
Documents has been maintained in accordance with the provisions of the Registration Manual.
IX. Refunds
(i) Quantum as prescribed by C & A G.
(ii) Has the party ensured that refunds are made within the period prescribed by the Act and
that there is proper authority for refund?
(iii) Whether particulars of refunds have been noted in the register of refunds and the
accounts and register against original entry.?
X. Allied Acts and Rules
1. The Madhya Pradesh Stamp (Prevention of Under-valuation of Instruments) Rules,
1975.
2. The Madhya Pradesh Stamp Manual.
3. The Madhya Pradesh Registration Manual.
4. Notifications issued by the Madhya Pradesh Government under the Indian Stamp Act.
5. The transfer of Property Act, 1882.
6. The Indian Contract Act, 1882.
7. Circulars issued by the Comptroller & Auditor General of India.
8. Circulars issued by the Headquarters section.
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PREFACE

The audit of receipts and refunds relating to Stamp Duty and
Registration Fee was taken up in this state in 1973. This Manual contains the
law and procedure relating to the scheme of levy and collection of Stamp Duty
and Registration Fee in Madhya Pradesh, records required to be maintained
by the departments concerned, detailed checks to be exercised during local
audit etc.
2. The Receipt Audit Manual on Stamp Duty and Registration fee is
intended for the guidance of the members of the Receipt Audit Head Quarters
Section and inspection parties. It embodies directions and instructions for
efficient performance of local audit. The manual is not a substitute for the
Stamp and Registration Acts, the Rules made thereunder and the Manual
issued by the Registration Department. Therefore, those engaged in the audit
of the Stamp Duty and Registration Fee receipts should acquaint themselves
with provisions of the Stamp and Registration Acts, the rules issued
thereunder and instructions of the State Government, Board of revenue or
other competent authorities in this regard. The instructions in this manual
are to be treated as supplementary to the codes, manuals and instructions
issued by the Comptroller and Auditor General of India.
3. The revenue audit Head Quarters section is responsible for keeping this
manual up to-date.
4. Suggestions for any improvements or amendments to this manual are
welcome.



Date :
Sd/-
Accountant General
Madhya Pradesh

160
CONTENTS

Subject

Sections I
Chapter
1. Introduction . . . . . . . 1

Section II-Stamp Law
2. Legislative Background . . . . . 3
3. Basic features of Stamp Acts . . . . . 4
4. Classification of documents . . . . . 8
5. Levy, Assessment and Collection of stamp duty . . 14
6. Additional Stamp Duty . . . . . 20

Section III-Law of Registration

7. Historical and Legislative Background . . . 23
8. Organisation set-up of Registration Department . . 25
9. Basic features of Indian registration Act, 1908 . . 27
10. Levy and Collection of fees . . . . . 32

Appendices:
Appendix I-Rates of Duty under Schedule I 35
Appendix II-Rates of Stamp Duty under Schedule I-A 44
Appendix III-Principles for the determination of market value and
prevention of under-valuation of Instruments. 70
Appendix IV-Remmision and Reduction of Stamp Duty 76
Appendix V-Table of Registration fees and list of exemption and
reduction of fees. 129
Appendix VI-Procedure and scope of audit 148
Appendix VII-Questionnaire 153
161
OFFICIAL USE ONLY
OFFICE OF THE ACCOUNTANT GENERAL (W & R AUDIT)
MADHYA PRADESH, GWALIOR




(RECEIPT AUDIT)

MANNUAL
OF
(STAMP DUTY AND
REGISTRATION FEE)

ISSUED BY
AUTHORITY OF ACCOUNTANT GENERAL (W & R AUDIT)
MADHYA PRADESH, GWALIOR