Karnataka Stamp Act, 1957 Chapter VIII - Bare Act |
| State | Karnataka Government |
| Year | 1957 |
| Section Title | Supplemental Provisions |
1[67. Books, etc., to be open to inspection
A Deputy Commissioner or an Assistant Commissioner or any officer not below the rank of a sub-registrar authorised by the Deputy Commissioner or Chief Controlling Revenue Authority in this behalf may for the purpose of this Act require every public officer or any person to produce or permit at all reasonable time inspection of such registers, books, records, papers, documents, information in electronic storage and retrieval device or medium, applications, instruments or proceedings the inspection whereof may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty and take such notes and extracts as he may deem necessary without fee or charge and may if necessary seize them and impound them under Section 33.]
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1. Substituted by Act No. 24 of 1999 dated 18-8-1999.
1[67-A. Procedure of Chief Controlling Revenue Authority and the Deputy Commissioner and rectification of mistakes
(1) No order relating to the proper stamp duty payable under this Act shall be made by the Chief Controlling Revenue Authority or the Deputy Commissioner to the prejudice of any person liable to pay such duty, unless a reasonable opportunity to be heard is given to such person.
(2) The State Government, the Chief Controlling Revenue authority or the Deputy Commissioner may suo motu or on application of any party affected at any time within three years from the date of any order passed by it or him review such order and rectify any mistake, or error apparent from the record:
Provided that no such rectification shall be made to the prejudice of any person unless a reasonable opportunity to be heard is given to such person.]
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1. Inserted by Act No. 29 of 1962, w.e.f. 1-10-1962.
1[67-B. Deputy Commissioner's Power to authorize officer to enter premises and inspect certain documents
(1) Where the Deputy Commissioner or an Assistant Commissioner or any officer not below the rank of a sub-registrar authorised by the Deputy Commissioner or Chief Controlling Revenue Authority has reason to believe that any of the instruments specified in the schedule has not been charged at all or incorrectly charged with duty leviable under this Act or the Indian Stamp Act, 1899 in so far it is applicable to the State of Karnataka, he shall have power to enter and search any premises where he has reason to believe that any register, book, record, paper, application, information in electronic storage and retrieval device or medium, instrument or proceedings are kept and to inspect them and to take such notes and extracts as he may deem necessary. Every person having in his custody or is maintaining such register, book, record, paper, application, instrument or proceedings shall at all reasonable times produce or permit the Deputy Commissioner, Assistant Commissioner or such officer to inspect them and to take notes and extracts as he may deem necessary and if necessary seize and impound them under Section 33:
Provided that no residential accommodation (not being a place of business-cum-residence) shall be so entered into and searched except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area; and all searches under this section shall, so far as may be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974).
(2) If upon such inspection, the Deputy Commissioner, Assistant Commissioner or the officer so authorised is of opinion that any instrument chargeable with duty and is not duly stamped he shall require the person liable to pay the proper duty or the amount required to make up the same and also penalty, not exceeding five times the amount of the deficient duty thereof if any leviable, and in case of default the amount of duty and penalty shall be recovered in accordance with provisions of Section 46:
Provided that before taking any action under this sub-section, a reasonable opportunity of being heard shall be given to the person likely to be affected thereby.]
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1. Substituted by Act No. 24 of 1999 dated 18-8-1999.
(1) The StateGovernment may by notification in the Official Gazette, make rules to carry outgenerally the purposes of this Act.
(2) In particularand without prejudice to the generality of the foregoing power such rules may bemade for regulating,-
(a) the supplyand sale of stamps and stamped papers,
(b) the personsby whom alone such sale is to be conducted,
(c) the dutiesand remuneration of such persons, 1 [xxx]
(d) the fineswhich shall in no case exceed five hundred rupees, to be incurred on breach of anyrule,
2 [(e)themanner of holding inquiry under Section 3 [45-A(2) and (3)]; and
(f) the time withinwhich an appeal shall be preferred and the manner in which such appeal shall beheard and disposed of by the 4 [Deputy Inspector General of Registrationof the Department of Registration and Stamps]]:
5 [(g)regulating the constitution of Central Valuation Committee and other sub-committeesin the sub-district and district and procedure for the estimation, publication andrevision of market value guidelines of properties under Section 45-B].
Provided thatsuch rules shall not restrict the sale of 6 [fifteen naye paise, ten nayepaise or five naye paise] adhesive stamps.
7 [(3)Every rule made under this section shall be laid as soon as may be after it is madebefore each House of the State Legislature while it is in session for a total periodof thirty days which may be comprised in one session or in two successive sessions,and if before the expiry of the session in which it is so laid or the session immediatelyfollowing both Houses agree in making any modification in the rule or both Housesagree that the rule should not be made, the rule shall thereafter have effect onlyin such modified from or be of no effect, as the case may be; so however; that anysuch modification or annulment shall be without prejudice to the validity of anythingpreviously done under that rule.]
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1. Omitted by Act No. 12 of 1975,w.e.f. 1-5-1975the word "and."
2. Inserted by Act No. 12 of 1975,w.e.f. 1-5-1975.
3. Substituted by Act No. 8 of 2003,w.e.f. 1-4-2003for the words and brackets "45-A(2)"
4. Substituted by Act No. 8 of 2003,w.e.f. 1-4-2003for the words "District Judge".
5. Inserted by Act No. 8 of 2003,w.e.f. 1-4-2003.
6. Substituted by Act No. 29 of 1962,w.e.f.1-10-1962, for the words "six paise or three paise"
7. Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962
Nothing contained in this Act shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to Court-fees.
The State Government shall make provision for the sale of a translation of this Act in Kannada and other regional languages1[at such price as the State Government may from time to time fix, per copy].
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1 . Substituted by Act No. 12 of 1975, w.e.f. 1-5-1975.
The Karnataka Stamp Act, 1900 (Karnataka Act II of 1990) as in force in the Karnataka are and the Hyderabad Stamp Act, 1331 Fasli (Hyderabad Act IV of 1331 Fasli) as in force in the Hyderabad area are hereby repealed:
Provided that such repeal shall not affect,-
(a) the previous operation of the said enactments or anything duly done or suffered thereunder;
(b) any right, or privilege, obligation or liability acquired, accrued, or incurred under the said enactments;
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid and any such Investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.
(1) The Indian Stamp At, 1899 (Central Act II of 1899) as in force in the Madras area, shall notwithstanding anything contained in any law, extends to the whole of the State of Karnataka, and shall remain in force in so far such Act relates to the matter specified in entry 44 of List III of the Seventh Schedule to the Constitution in respect of documents specified in entry 91 of List I of the said Schedule.
(2) Save as provided in sub-section (1), the Indian Stamp Act, 1899 (Central Act II of 1899), as in force in the Bombay area, Coorg District and the Madras area, in so far as it relates to the matter specified In entry 44 of List III of the Seventh Schedule to the Constitution in respect of documents, falling under entry 63 of List II of the said Schedule, is hereby repealed:
Provided that such repeal shall not affect,-
(a) the previous operation of the said enactments or anything duly done or suffered thereunder;
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments;
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.