Registration of documents 1 All the details of value of property as per Collectors rate guidelines, stamp duty and the

registration fee and format of the deeds can be obtained by the public in the check slip from the HARIS counter in the Sub-Registrar/Joint Sub-Registrar office where the property is situated. 2 Based on the Collectors rate of the property stamp papers up to Rs. 10,000/- have to be purchased from the Stamp Vendors. If the instruments require stamp paper of more than Rs. 10,000/- the executant can purchase the stamp paper from the treasury after deposting the amount in the State Bank of India under head 0030-Stamp and Registration. 3 After purchase of Stamp papers the document has to be written by the document writer and executed in the presence of two witnesses. Necessary enclosures like copy of title deed/copy of jamabandi, map, etc. have to be enclosed to the document. The document has to be presented to the concerned Sub-Registrar/Joint Sub-Registrar in whose jurisdiction the property is situated. The Sub-Registrar/Joint Sub-Registrar will scrutinize the document regarding classification of documents and payment of stamp duty and registration fee etc through computer (HARIS). 4 The executant has to appear before the Sub-Registrar/Joint Sub-Registrar for admission of execution of the document. Two witnesses are required to be present before the Sub-Registrar/Joint Sub-Registrar endorses the admission of execution after following office procedures and he will add registration certificate on the document itself through Computer (HARIS). Then the copy of document will be pasted in the concerned Book and the original document is returned to the claimant on the same day or the next day. 5 Any person who is not willing to pay stamp duty on the market value as suggested by the Collector can have his case referred to the Collector under Section 47-A of the Indian Stamp Act, 1899 for determination of the value of consideration and the proper stamp duty payable therein. The SDO (C) and District Revenue Officers are declared as Collectors under Section 47-A of the said Act. The Divisional Commissioners are declared Appellate Authority in the case.

6 Purchaser has to pay Stamp duty on sale deeds/conveyance deeds. In the case of exchange deeds both the parties have to pay duty in equal share in lease/rent deeds it is payable by lessee. In partitions, it is payable by the parties in proportion to their respective shares. In all other cases, the duty in generally is payable by the executant of the document. 7 Mainly all documents relating to sale, conveyance, exchanges, gift, settlement, partition, mortgage, lease, decrees, releases, etc of immovable property of the value of one hundred rupees are compulsorily registerable under Section 17(i) of the Registration Act, 1908. The remaining categories of documents mentioned in Section 18 of the Registration Act, 1908 are optionally registerable. 8 All documents, except wills, shall be presented for registration within four months from the date of execution as per provision of Section 23 of the Registration Act, 1908. Section 25 of the said Act provides for condonation of delay upto to four months on

payment of a fine not exceeding ten times the registration fee. Wills can be presented at any time for registration. 9 Revenues:- The revenue derived from stamp and registration under Head 0030 contribute a major source of revenue to the Government as it is clear from the figures of last three years:Year 2004-05 2005-06 2006-07 2007-08 (upto December, 2007) Income (Rs. In Crores) 78271 1373.00 1764.98 1381.03

10 The specific provisions regarding stamp duty leviable on 65 types of instruments are in Schedule I-A to the Indian Stamp Act, 1899. Rates of stamp duty on main Instruments are as under:Description of Instruments Conveyance Deed/ Sale Deed/ Certificate of Sale. Rates of Stamp duty

6% (in rural areas). 8% (including 2% Municipality duty) in Urban areas. (2% exemption of S.D. on instruments of sale executed in favour of women in rural/urban) Gift Deed, Mortgage Deed with Possession, 3% (in rural areas) & Further charge for Mortgage deed with 5% (in urban areas) further charge. Mortgage Deed without Possession, Further 1.5% Charge for mortgage deed without possession, Settlement Deed, Partition Deed etc. Special Power of Attorney Rs 100/General Power of Attorney Exchange of Property Rs 300/6% (in rural area) and 8% (in urban area) of the value of the property of the greatest value. 10/-

Affidavit

Security Bond, Cancellation of instrument, 15/Indemnity Bond, Release of Ancestral Property, Surrender of lease. Partnership Deed 22.50/Trust Deed Adoption Deed 45/37.50/-

Equitable Mortgage/deposit of title deed, pawn or pledge

0.2445% if such loan is repayable on demand or in more than three months. 0.12225% if such loan is repayable in not more than three month.

Divorce Lease Deed (as per article 35 of Schedule 1-A)

30/@1.5% of one year avg. rent, if below 5 years @3% of one year avg. rent, if more than 5 but not exceeding 10 years @3% for consideration equal to twice the amount or value of the avg. annual rent reserved-if more than 10 but not exceeding 20 years @3% for consideration equal to three times the amount or value of the avg. annual rent reserved-if more than 20 but not exceeding 30 years @3% for consideration equal to four times the amount or value of the avg. annual rent reserved-if more than 30 but not exceeding 100 years @3% for consideration equal in the case of lease granted solely for agriculture purposes to 1/10th and in any other case to 1/6th of the whole amount or rent which would be paid in respect of the first 50 years of lease (+2% Municiple duty in urban areas)- if more than 100 years in perpetuity.

11 Registration Fee:- The registration fee is also chargeable at the time of the registration of the instruments in slab system as provided in appendix 1 table of registration fee as per provision of Indian Registration Act, 1908 which is as under : Rs. 50.00

(a) for all optionally registrable documents except leases. (b) for all compulsory registrable documents (other than leases of immovable property) if the value of consideration in money does not exceed Rs. Fifty thousand. If it exceeds Rs. Fifty thousand but does not exceeds Rs. One lac. If it exceeds Rs. One lac but does not exceeds Rs. Five lac. If it exceeds Rs. Five lacs but does not exceeds Rs. Ten lacs.

100.00 500.00 1000.00 5000.00

If it exceeds Rs. Ten lacs but does not exceeds Rs. Twenty lacs. If it exceeds Rs. Twenty lacs but does not exceeds Rs. Twenty Five lacs. GPA, SPA, adoption deed, Miscellaneous documents, Will Trust Thus the maximum registration fee is Rs. 15,000/-

10000.00 15000.00 100.00 200.00 50.00

12 HARIS Charges:- The existing rates of service charges being charged are as under:# 1. Type of Deeds Sale, Conveyance, Gift, Exchange, Decree or Order of Court, Lease, Surrender of Lease, Deed of Divorce, Deed or Power, Marriage Registration, Other Conveyance, Deed of further charge, Transfer of Lease. Mortgage, Adoption, Authority to adopt, GPA, SPA, Any other document which is incapable of valuation, Settlement, Release. All types of cancellations, Will, Award, Agreement, Any other Service Charges in Rupees 200

2.

150

3.

100

13 Charges of document writing:(I) No document writer shall charge fee for writing documents in excess of those mentioned below:Nature of Document 1 (i) (ii) (iii) An application for copy inspection or search or other simple application five rupees An application for the issue of process An application for the extension of period under Section 25 or Section 34 of the Act or an application under Section 73 of the Act Scale of Fee 2 five rupees five rupees five rupees twenty-five rupees (A) Original one hundred twenty- five rupees (B) Copy ten rupees fifty rupees

(iv) An appeal under Section 72 of the Act rupees (v) A document of any value of the property or amount of consideration

(vi) A document modifying or amending a previously registered

document (vii) A special power of attorney fifty rupees fifty rupees fifty rupees ten rupees fifty rupees twenty-five rupees five rupees."

(viii) A counter part of duplicate drawn up under article 25 of Schedule 1A of The Indian Stamp Act, 1899 (ix) (x) An agreement A consent deed without consideration or exchange deed, partition deed or settlement deed or gift deed

(xi) Will, authority to adopt, adoption deed, general power of attorney or divorce deed (xii) A document in which no value or amount of consideration is given though it is capable of being expressed (xiii) A document for which no scale of fee has been prescribed