w,41"_\t'

From

AdditionalChiefSecretaryand FinancialCommissionerro
G o v e r n m e nH
t aryanaR
, e v e n u ea n d D i s a s t e rM a n a g e r n e n t
Department.
-"u,prno.2?3"-.-.
Io
!k.,.....',
!.fl71.
r atb.......
in the State o/o F.C.T.C.P'
All the DeputyCommissioners

Memo.No.24o4-srR-1-2012
t Ztjb-
datedrhe -flpft*_
chandisarh

S u bj ect: Chargingof stamp duty frorn Group HouSingSocletiesas

well as berweenColonlzers/HUDA.

--\
This office vide Memo. No.5268:STR-1-2009 /3359, dated
rNV-,,^
//
.l ''l'L 7.4^2010hicl clarifiedthat when a flat is transfqrredto a member of a
..
;. " i) Group rlouse society through a convey€ncedee{, then the merhberhas
lo pay stamp duty on the execution of conveyance deed on the
a l l o t m e n tp r i c e o f l a n d w i t h r e s p e c tt o h i s s h a ; e o n l y . T h i s d o e s n o t
I 1 if

incliide the cost of construction.cooy of Memo, dated 7

"4,z0ta is
attached as Annexure-I. The same vvere later supersecied by
,t
ti \ r n s t r u c t i o ndsa t e d 2 5 . 1 . 2 0 1 1a n d t h e r e l e v a n tP a r ai s r e p r o d u c e db e l o r v .
t ) Y L _
subsequentletter also withdrewthe earlierletter dated 7.4.20t0"

" A n e t l r e rq u e s t i o nw h i c h h a s b e e n r a i s e d i s w h e t h e r t h e
registration of the first transaction between the
C o l o n i z e r / H U DaAn d o r i g i n a la l l o t t e ei s t o b e d o n e o n r h e
basis of the original sale price charged by the
Colonizer/HuDA,or "vhether that is to be seen with
referenceto the Collector'srates. Itiis hereby clarifiedthar
the registration of the . first transaction between the

/Mw Colonizer/HUDA
and the original allbttee is to be done on
the basis of the original sale price charged by the
Colonizer/HuDA,
and for subsequenftransactionsthe rates
a r \ \ '

Xltw /- - prescribed by the Collector stro{ta be kept in kjnd.

-----f Y'\. However, in case the origina| allQttee is substituted by
A.Ar ",'
f ,
some nominee or any"other pelson,]then er.,enfor the first
transactionby the Colonizer/l-,l,UDAiiin"
Cottu.torrate may
be made applicablefor the registratibn."
Further,vlde letterdated25.1.2011 the registeringauthorities
were
dlrectedto start recoveryproceedlngs
ln respectof casesregistered
in
a r

vlewof the lnstructions

dated7.4.20L0.A copyof the letter/instructions
d a te d2 5 .1 :2 0 1 1
l s attached
as Annexur e- Il.

2. T h e mattercameup befor ethe Hon' blepunjaband Har y ana

H i g hco u rt In cw P No.6513of 2011andthe Hon' blecour tdir ected
that
the earllerletter/lnstructlons dated 7.4.2or0 could not be withdrawn
retrospectively.

3" T l re e nHr e lssue has been examlned afr esh, whi l e

letter/instructlons dated 25.1"2011is withdrawn the entire issue
regarding
chargingof stampduty is clarifledas uncjer:

(l) As per the provisions

of tlre stamp Acr and the decision
taken by the governmentwhile in case of the first
transactionbetweena Group Hor.rslng Societyor its
me m ber ,or ' betweena colonlzer /r iuon
and its or igi nal
allottee,the stamp duty rs to be leviedon the basisor
o rl ginalsale pr ice char gedby the seller .In case a
co o per ative
Gr oupHousingsocietythe stam pduty w i r l
b e o n the allotm entof the pr lceof the r andwith r espec t
'
to shar eof the memberbut shallnot includethe cos tof
construition"
In caseof a colonizer/HUDA wlrerebuiltup
flats/apartmentsare transferredthe stampcJutywiil be
on the totalsaleprlcechargedby corlonizers/HuDA.
(i i ) In caseof subsequenttr ansactions
whetherit is a Gr o up
H o uslngSocietyor a colonizer /HUDAthe star npdu r u
would be as per the coilectorrates. In casesbefore
conveyance deed ls executedthe allotteetransferslhe
a p a r tm ent
in favourof any otherper son!"henthe sar eby
the transferee
shallbe chargedas per the Collector
rate"

4" In case any recoveryproceedings

have been startedr-,.re
same
ma y b e sto p p e d and fur ther examinedin the light of thes e
instructlons/clarification
belng lssued now, If necessary,before
proceedlrig
witlr recovery,the rnatierbe referredlci the Headofficefor
clarificatlon"
5' You are requested to bring the contents of this
communication
to the noticeof all tlre registering
authorities
working
underyourcontrolfor strictcompliance.

9ent(/ J-ur efl&

- Superintendent
Stamp& RegistrAtion
for Additional
chiefsecretaryand Finanlialcommissioner
to
Govern"ment
Haryana;Revenueand DisasterManagerm
ent \r/
Department"

A copyis forwardedto the principalsecretaryto covi. Haryana, Town&

c o u n t r yP l a n n i nign c o n t i n u a t i oonf G o v e r n m e nMt e m o .N o . 1 l 8 - s r R - l -
20Lr/969dated2s.1.2011for information and necessary action.

Superinte,ndent
Qt,r hW\
k"tvAd!,r kW\
Stamp & R€gistration
for AdditionalChiefSecretaryand FinahcialCommisdioner
to
Government
Haryana,
Revenue
andDilasterManagem
ent
Department. ,fo
ILJ

The PrincipalSecretary,
Town & CountryPlanningDepartment.

u . o ,No.2404-STR-1-20t// S+t Chandisarh,dared

rherclv[&
,h,