LexThe rajasthan court fee and stamp duty laws (extension) act, 1958
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The Rajasthan Court Fee And Stamp Duty Laws (Extension)
Act, 1958
(Act No. 11 of 1958)
[Published in Rajasthan Gazette, Extraordinary, Part IV-A, dated April 3, 1958.]
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ARRANGEMENT OF SECTIONS
SECTIONS PAGE
1. Short title and commencemen 2
2. Amendment and extension of Rajasthan laws specified in the Schedule 2
3. Application of Rules etc. under Rajasthan laws mentioned in the
Schedule
2
4. Repeal and supersession 3
5. References to authorities 3
6. Rule of construction 3
7. Power to remove difficulties 3
8. Provisions as to certain stamps and validation of certain documents
improperly or insufficiently stamped
4
9. [Repealed] 5
10. THE SECOND SCHEDULE 5
11. THE THIRD SCHEDULE 11
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The Rajasthan Court Fee And Stamp Duty Laws (Extension)
Act, 1958
(Act No. 11 of 1958)
(Received the assent of the President on the 3rd day of April, 1958.)
An Act to provide for the extension to the Abu, Ajmer and Sunel areas of
the laws of the pre -reorganisation State of Rajasthan relating to court fees and
stamp duties.
WHEREAS, with a view to securing uniformity of laws relating to court fees
and stamp duties in the State of Rajasthan as formed by section 10 of the States
Reorganisation Act, 1956 (Central Act 37 of 1956), it is expedient to provide fo r the
extension of the Rajasthan Court Fees Act (Adaptation) Ordinance, 1950 (Rajasthan
Ordinance IX of 1950) and the Rajasthan Stamp Law (Adaptation) Act, 1952
(Rajasthan Act VII of 1952) to the Abu, Ajmer and Sunel areas of the new State of
Rajasthan and to make suitable modifications therein for that purpose and for other
purposes hereinafter appearing.
Be it enacted by the Rajasthan State Legislature in the Ninth Year of th e
Republic of India as follows:-
1. Short title and commencemen . - (1) This Act may be called the Rajasthan
Court Fee and Stamp Duty Laws (Extension) Act, 1958.
(2) It shall come into force on the 1[Third] day of April, 1958.
2. Amendment and extension of Rajasthan laws specified in the Schedule .- On
and from the 2[third day] of April, 1958 the Rajasthan laws mentioned in the
Schedule annexed to this Act shall be amended in the manner and to the extent
specified therein and shall, as so amended, extend to the whole of the new State
of Rajasthan including the Abu, Ajmer and Sunel areas.
3. Application of Rules etc. under Rajasthan laws mentioned in the Schedule .-
On and from the [third day] of April, 1958, the rules, regulations, orders and
notifications made or issued by a competent authority under the Rajasthan laws
1 Substituted and shall be deemed always to have been substitu ted by section 2 of Rajasthan Act No. 11 of 1959,
published in Rajasthan Gazette, Part IV-A, Extraordinary, dated 21-3-1959.
2 Substituted and shall be deemed always to have been substitued by section 2 of Rajasthan Act No. 11 of 1959,
published in Rajasthan Gazette, Part IV-A, Extraordinary, dated 21-3-1959.
3
mentioned in the Schedule and in force on the said day shall extent and apply to
the whole of the new State of Rajasthan including the Abu, Ajmer and Sunel
areas.
4. Repeal and supersession.- (1) On and from the 1[third day] of April, 1958 -
(a) all laws corresponding to the Rajasthan laws mentioned in the Schedule, which
may be in force in the Abu, Ajmer or Sunel areas immediately before the said
day, shall stand repealed, and
(b) the rules, regulations, orders and notifications made under the laws so repealed
shall stand superseded.
(2) Notwithstanding such repeal and supersession, anything done or
action taken under the laws so repealed or the rules, regulations, orders and
notifications so superseded shall be deemed to have been done or taken under
the corresponding provision of the relevant Rajasthan law mentioned in the
Schedule or, as the case may be, under the rules, regulations, orders and
notifications made or issued under such corresponding provision.
5. References to authorities. - Any reference, by whatever form of words, in any
law or rule, regulation, order or notification repealed or superseded by section 4
to any authority competent to exercise any power or discharge any function
shall, where a corresponding authority has been constituted under the
corresponding Rajasthan law mentioned in the Schedule or under the rules,
regulations, orders or notifications thereunder, have effect as if it were a
reference to that corresponding authority.
6. Rule of construction. - For the purpose of facilitating the application of the
provisions of the Rajasthan laws mentioned in the Schedule and the rules,
regulations, orders and notifications thereunder, any court, authority or officer
may construe the same with such alterations, not effecting the substance, as
may be necessary or proper to adapt such provision to the matter before such
court, authority or officer.
7. Power to remove difficulties. - If any difficulty arises in giving effect in the
Abu, Ajmer or Sunel area to the provisions of the Rajasthan laws mentioned in
the Schedule or the rules, regulations, orders and notifications thereunder, the
State Government may, by order notified in the Official Gazette, make such
1 Substituted and shall be deemed always to have been substituted vide section 3 read with Second Schedule of the
Rajasthan Act No. 21 of 1962 published in Rajasthan Gazette, Part IV-A, Extraordinary, dated 15-12-1962
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provisions or give such directions as appear to it to be necessary or expedient
for the removal of the difficulty.
8. 1[Provisions as to certain stamps and validation of certain documents
improperly or insufficiently stamped. - Notwithstanding anything contained in
this Act or in the Rajasthan laws as amended and extended thereby -
(a) all judicial and non -judicial stamps in denominations of four annas or
multiples thereof shall be deemed to be such stamps of the value of twenty -
five naye paise or as the case may be, multiples thereof and shall,
accordingly, be valid for all the purposes of this Act and the said Rajasthan
laws,
(b) all judicial and non-judicial stamps of anna value, other than in
denominations of four annas or multiples thereof, used, till the 31st day of
May, 1959, separately or in suitable combinations with or without such
stamps in denominations of four annas of multiples thereof, so that the value
thereof in terms of decimal coinage calculated in accordance with the
provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1906
(Central Act 3 of 1906) does not fall short of the total fee or duty payable on
or in respect of any document or instrument under and in pursuance of this
Act in terms of decimal coi nage, shall, for the purposes of this Act and the
said Rajasthan laws, be deemed to have been properly and validly used and
such document or instrument shall, accordingly, be deemed to be properly
stamped,
(c) every person in possession after the said 31st day of May, 1959, of any such
stamps of anna value referred to in clause (b) as has or have not been spoiled
shall be repaid the value thereof-in money calculated in accordance with the
provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1 906
(Central Act 3 of 1906) upon such person delivering up, by the 31st day of
October, 1959, such stamp or stamps to the Collector, and
(d) all documents and instruments stamped after the commencement of the
Rajasthan Court Fee and Stamp Duty Laws (Extension) Act, 1958
(Rajasthan Act 11 of 1958) till the 31st day of July, 1958 in accordance with
rates prevailing and inforce immediately before such commencement shall
be deemed to have been validly and properly stamped provided that nothing
in this clause shall be deemed to entitle any person to seek the refund of any
1 Inserted by section 3 of the Rajasthan Act No. 11 of 1959, pu blished in Rajasthan Gazette, Part IV -A, Extraordinary,
dated 21-3-1959.
5
fee or duty claimed by him to have been paid in excess of such rates if such
fee or duty is in consonance with and conforms to the rates provided in this
Act.]
1[The Schedule
x x x]
"The Second Schedule
(See section 5)
Sums of money in terms of old coinage Corresponding sums of money in
terms of decimal coinage
one anna ten naye paise
two annas fifteen naye paise
three annas twenty naye paise
four annas twenty-five paise
six annas thirty-five naye paise
eight annas fifty naye paise
ten annas sixty naye paise
twelve annas seventy-five naye paise
fourteen annas eighty-five naye paise."
(2) The Rajasthan Stamp Law (Adaptation) Act, 1952 (Rajasthan Act VII of 1952).
Section 1. -(l) In sub -section (2), substitute "the State of Rajasthan" for
"Rajasthan".
(2) Omit sub-section (3).
Section 2.- For "to the whole of Rajasthan upon the issue of a notification under
sub-section (3) of section 1" substitute "the whole of the State of Rajasthan on and
from the first day of April, 1958".
Section 3.- For the existing provision, substitute the following: -
"3. Adaptations. - For the purposes of section 2,-
(i) the provisions of the Indian Act specified in the First Schedule to this Act
shall be deemed to be omitted to the extent stated in column 2 thereof;
1 Repealed vide section 2 read with First Schedule of the Rajasthan Act No. 21 of 1962, published in Rajasthan Gazette,
Part IV-A, Extraordinary, dated 15-12-1962.
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(ii) references in the Indian Act to any State or to any court, public officer or
authority shall be construed as references respectively to the State of
Rajasthan or to such court, public officer or authority in and of the State
of Rajasthan;
(iii) references in the Indian Act to attorneys, Presidency Towns, Presidency
magistrates, Letters Patent, Chief Courts and Judicial Commissioners
Courts shall be deemed to be omitted;
(iv) references in the Indian Act to any law or enactment not extending to the
State of Rajasthan or to any provision of any such law or enact ment shall
be construed as references to the corresponding law or enactment for the
time being in force in the whole or any part of the State of Rajasthan or to
the corresponding provision thereof, as the case may be, and, in case no
such corresponding law , enactment or provision exists, such references
and provisions relating thereto shall be deemed to be omitted;
(v) references in the Indian Act to any Government shall, unless the context
otherwise requires, be construed as references to the State Government,
that is to say, to the Government of the State of Rajasthan as formed by
section 10 of the States Reorganisation Act, 1956 (Central Act 37 of
1956):
1[Provided that in clause (1) of section 3 of the Indian Act the word
"Government", wherever occurring, shall mean the State Government a
swell as the Central Government,]
(vi) references in the Indian Act to Schedule I shall be construed as references
to the Se cond Schedule of the Rajasthan Stamp Law (Adaptation) Act,
1952 (Rajasthan Act VII of 1952);
(vii) for the words denoting the sums of money specified in the first column of
the Third Schedule to this Act, 2[wherever occurring in the provisions of
the Indian Act within the competence of the State Legislature and
adopted by this Act to the State of Rajasthan] the words denoting in
terms of new decimal coinage the sums of money specified in the second
column of that schedule shall be substituted;
1 Added and shall be deemed always to have been added by section 4(a) of the Rajasthan Act No. 11 of 1959, published
in Rajasthan Gazette, Part IV-A, Extraordinary, dated 21-3-1959.
2 Substituted and shall be deemed always to have been substituted by section 4(b) and (c) respectively-ibid.
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(viii) for clause (9) of 1[section 2] of the Indian Act, the following shall be
substituted, namely: -
"(9) "Collector" includes any officer whom the State Government may,
by notification in the Official Gazette, appoint in this behalf,"
(ix) clause (26) of section 2 of the Indian Act shall be omitted;
(x) in clause (a) of section 3 of the Indian Act, for the words and figures "the
first day of July, 1989", the words "the day on which the Act comes into
force in the State of Rajasthan" shall be substituted;
(xi) in sub- section (1) of secti on 4 of the Indian Act, for the words "one
rupee" the words "two rupees" shall be substituted;
(xii) in the proviso to section 6 of the Indian Act -
(a) for the words "one rupee", the words "two rupees" shall be substituted
and
(b) at the end the words, figure and letter "unless it falls within the
provisions of section 6A" shall be added;
(xiii) after section 6 of the Indian Act, the following new section shall be
inserted, namely: -
"6-A. Payment of duty on copies, counter- parts or duplicates when that duty
has not been paid on the principal or original document. - (1)
Notwithstanding anything contained in section 4 or section 6 or in any
other law for the time being in force, the duty chargeable on any of the
several instruments employed for completing a transaction of sale,
mortgage or settlement other than a principal instrument or on a counter -
part, duplicate or copy of any instrument shall, if the principal or original
instrument would, when received in the State of Rajasthan, have been
chargeable under the Indian Act, as adopted thereto by this Act with a
higher rate of duty, be the duty with which the principal or original
instrument would have been chargeable under section 19 -A unless it is
proved that the duty chargeable under the Indian Act as so adapted has
been paid -
(a) on the principal or original instrument, as the case may be, or
(b) in accordance with the provisions of this section.
1 Substituted and shall be deemed always to have been substituted by section 4(b) and (c) respectively -ibid.
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(2) Notwithstanding anything contained in section 35 or in any other law for
the time being in force, no instrument, counter - part, duplicate or copy
chargeable with duty under this section shall be received in evidence as
properly stamped unless the duty chargeable under this section has been
paid thereon:
Provided that a court before which any instrument, counter -part, duplica te or
copy is produced shall permit the duty chargeable under this section to be
paid thereon and may them receive it in evidence;"
(xiv) after section 19 of the Indian Act, the following new section shall be
inserted, namely: -
"19-A. Payment of duty on certain instruments liable to increased duty in the
State of Rajasthan.- When any instrument has become chargeable in any
part of India other than the State of Rajasthan with duty under the Indian
Act or under any other law for the time being in force in s uch part and
thereafter becomes chargeable with a higher rate of duty in the State of
Rajasthan under the Indian Act as adapted to that State,-
(i) the amount of duty chargeable on such instrument shall be the
amount chargeable on it under the Indian Act as so adopted less the
amount of duty, if any, already paid on it in India; and
(ii) in addition to the stamps, if any already affixed thereto, such
instrument shall be stamped with the stamp necessary for the
payment of the amount of duty chargeable on it under cla use (i) in
the same manner and at the same time and by the same persons as
though such instrument were an instrument received in India for
the first time when it became chargeable with the higher duty;"
(xv) in the proviso to sub -section (4) of section 28 of t he Indian Act, for the
words "one rupee", the words "two rupees" shall be substituted;
(xvi) after section 48 of the Indian Act, the following new sec tion shall be
inserted, namely:-
"48-A. Validity of certificate or endorsement in respect of instruments for
which higher rate of duty is payable. - Notwithstanding anything
contained in the Indian Act, no certificate or endorsement thereunder in
respect of an instrument chargeable in the State of Rajasthan with a
higher rate of duty under the Indian Act as adapte d to that State shall be
received in evidence or be in any way valid in respect of the payment of
duty on such instrument unless the duty chargeable at the rates provided
in the Indian Act as so adapted has been paid on such instrument;"
9
(xvii) in section 57 of the Indian Act -
(a) after the words "opinion thereon" the words "to the High Court for
the State of Rajasthan" shall be inserted, and
(b) clauses (a) to (g) shall be omitted;
(xviii) in section 73 of the Indian Act, for the words "any person" the words
"any officer whose duty it is to see that proper duty has been paid or any
other person" shall be substituted;
(xix) at the beginning of section 77 of the Indian Act, the words "Except for
the provisions as to copies contained in section 6-A", shall be inserted;
(xx) Schedule I of the Indian Act shall, in so far as it relates to instruments
and matters specified in the Second Schedule to this Act, be replaced by
the latter Schedule; and
(xxi) in relation to other matters within the competence of the State
Legislature, Schedule I of the Indian Act shall apply."
Section 5.- Omit the whole.
Section 6.- Omit the whole.
Section 7.- Omit the whole.
The Second Schedule.- (1) In column 2 of article 1, for the words "two
annas", substitute "fifteen naye paise".
(2) In column 2 of article 5 -
(a) for the words "four annas" appearing opposite clause (a), substitute
"twenty-five naye paise"; and
(b) for the words "one and a half anna" appearing opposite clause (b),
substitute "fifteen naye paise".
(3) In column 2 of article 6, for words "three annas", "eight annas",
twelve annas", "one rupee four annas" and "one rupee eight annas" appearing
opposite clause (a), substitute the words "twenty naye paise", "fifty naye paise",
"seventy-five naye paise", "one rupee and twenty -five paise" and "one rupee
and fifty naye paise", respectively.
(4) In column 1 of article 10 for "section 26 of the Indian Companies Act,
1913", substitute "section 26 of the Companies Act, 1955".
10
(5) In column 2 of article 15 for the words "three annas", "six annas",
"twelve annas", "one rupee eight annas", "two ru pees four annas" and "three
rupees twelve annas", substitute "twenty naye paise", "forty naye paise",
"seventy-five naye paise", "one rupee and fifty naye paise", "two rupees and
twenty-five naye paise" a nd "three rupees and seventy -five naye paise",
respectively.
(6) In column 2 of article 17 substitute "seven rupees and fifty naye
paise" for "seven rupees eight annas."
(7) In column 2 of article 18 -
(a) for "four annas" appearing opposite clause (a), substitute
"twenty-five naye paise". and
(b) for "eight annas" appearing opposite clause (b). substitute "fifty
naye paise".
(8) Omit article 19.
(9) In column 2 of article 24 -
(a) for "twelve annas", appearing opposite clause (i), substitute
"seventy-five naye paise", and
(b) for "one rupee eight annas" appearing opposite clause (ii),
substitute "one rupee and fifty naye paise".
(10) In column 2 of article 28, substitute :fifteen naye paise" for "two
annas".
(11) Omit article 30.
(12) In column 1 of article 39 -
(a) for "Section 17 of the Indian Companies Act, 1913", substitute
"section 26 of the Companies Act, 1955", and
(b) for "section 26 of the Indian Companies Act, 1913", substitute
"section 25 of the Companies Act, 1955".
(13) In column 2 of article 41 -
(a) for "two annas" occurring twice opposite clause (a), substitute
"fifteen naye paise", and
(b) for "three annas" occurring twice opposite clause (b), substitute
"twenty naye paise".
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(14) In column 2 of article 43 -
(a) for "fou r annas" appearing opposite clause (a) substitute
"twenty-five naye paise", and
(b) for "one and a half anna" appearing opposite clause (b),
substitute "fifteen naye paise",
(15) In column 2 of article 48, for the words "seven rupees eight annas"
appearing opposite clause (c), substitute "seven rupees and fifty
naye paise."
(16) Omit article 59.
(17) In article 61, for the words "seven rupees eight annas" wherever
occurring substitute the words "seven rupees and fifty naye paise".
(18) Omit article 62.
(19) In column 2 of article 65, for "six annas", substitute "forty naye
paise".
The Third Schedule.- Insert the following new schedule:-
"The Third Schedule
[See clause (vii) of section 3]
Sums of money in terms of old coinage Corresponding sums of money in
terms of decimal coinage
One anna ten naye paise
One and a half anna Fifteen naye paise
Two annas fifteen naye paise
three annas twenty naye paise
four annas twenty-five paise
eight annas fifty naye paise