The Revenue Department of Goa on May 09, 2022 has issued Goa e-stamp rules 2022.
The foremost provisions of the rules are as followed:
• Eligibility for appointment as Central Record Keeping Agency. -
Any Public Financial Institution or Nationalized or Scheduled Bank controlled by the Reserve Bank of India or Body Corporate or Organization or any Company engaged in providing depository services appointed by the Government of India and recognized by the Government or any Body Corporate where not less than fifty one percent of equity capital is held by any of the aforesaid entities, either solely
or in consortium, shall be eligible for appointment as Central Record Keeping Agency.
• Agreement and Undertaking-cum-Indemnity Bond. –
(1) The Central Record Keeping Agency shall execute an Agreement with the Chief Controlling Revenue Authority or his duly authorized officer in Form -1 hereto.
(2) The terms and conditions of the Agreement may be modified by mutual consent of both the parties.
(3) The Central Record Keeping Agency shall execute an Undertaking-cum- Indemnity Bond in favour of the Government in Form -2 hereto.
• Eligibility for appointment of Authorized Collection Center. –
Any Nationalized Bank or Scheduled Bank controlled by the Reserve Bank of India or the Financial Institutions or Undertaking controlled by the Central Government or the State Government or Post Offices or offices or branches of the Central Record Keeping Agency or such other Agencies or persons, as approved by the Chief Controlling Revenue Authority shall be eligible for appointment as the Authorized Collection Centre.
• Procedure for remitting the amount of stamp duty to Government account. -
The Central Record Keeping Agency shall be responsible to reconcile and remit the consolidated amount of stamp duty, collected by its own offices and branches or through Authorised Collection Centers, in the head of account "0030-Stamps and Registration" or any other notified head of account of the State in the following manner: -
(a) the Central Record Keeping Agency shall remit the consolidated amount of stamp duty, so collected through e-stamping system, to the aforesaid Head of Account, after deducting the agreed commission or discount, not later than the closure of the business hours of the next working day from the date of such collection;
(b)the method of remittance of the amount of stamp duty by the Central Record Keeping Agency to the head account of the State shall be through Electronic Clearing System (ECS) or Online Banking Fund Transfer or Challan or otherwise, as may be directed in writing by the Chief Controlling Revenue Authority; and
(c) the Central Record Keeping Agency shall maintain the daily account of such remittances in the Register as specified in Form-3 hereto.
• Power to relax or remit penalty. -The Chief Controlling Revenue Authority
may by order an, for the reasons to be recorded in writing relax or remit whole or part of the penalty as provided in rule 20, in unavoidable circumstances or any cause arising beyond the reasonable control, including acts of God, acts of civil or military authority, fires, epidemics, wars, terrorist acts, riots, earthquakes, storms, typhoons, floods. In the event of any such delay, the time for the Central Record
Keeping Agency to perform their part shall be extended for a period equal to the time lost by reason of the delay.
• Getting of e-Stamp Certificate. - Any person desiring to obtain e-stamp certificate shall approach any of the branch of Central Record Keeping Agency or Authorised Collection Centers and furnish the requisite details in Form-4 hereto along with the payment of stamp duty for getting the e-Stamp Certificate.
• Mode of payment of stamp duty. -(1) The payment for purchase of e-Stamp Certificate shall be made by means of Cash, Pay Order, Bank Draft, Electronic Clearing System, Real Time Gross Settlement or by any other mode of transferring
the fund as authorized by the Chief Controlling Revenue Authority.
(2) The Authorized Collection Centre shall issue e-Stamp Certificate for the amount received as provided in sub-rule (1).
(3) The Authorized Collection Centre or the Central Record Keeping Agency shall keep a daily account of issued e-Stamp Certificates in a Register to be maintained by them in Form-5 hereto and take the signature of purchaser or the authorized person, as the case may be, on the relevant column of such Register.
• Conditions and Method for issuing the e-Stamp Certificate. - (I) The Central Record Keeping Agency and the Authorised Collection Centre shall ensure that the person, who has been authorised to issue the e-Stamp Certificate, is employee or authorised person of their agency or institution and having suitable credentials.
(2) The Authorised Official of the Authorized Collection Centre or the Central Record Keeping Agency, as the case may be, shall on the payment made under rule 25, enter the requisite information and details in the computer system, as provided by the applicant in Form-4, get the correctness of such entered details verified by the applicant, download the e-Stamp Certificate, take out its print, sign with date and affix the official seal at the bottom on the right side of the e-Stamp Certificate and issue the same to the applicant after taking their signature on the left side of the e-Stamp Certificate as proof of verification.
(3) The non-washable permanent black ink or such other appropriate colour and shade, as may be determined by the Chief Controlling Revenue Authority shall be used for issuing the e-Stamp Certificate. The print of every e-Stamp Certificate shall be bright, clear and distinct and shall not be overlapped. The signature and seal, showing name and designation of the issuing officer and name of the issuing branch shall preferably be made in black ink.
• Procedure for issuing of additional e-Stamp Certificate. -
(1) The Authorized Collection Centre or the Central Record Keeping Agency shall issue additional e- Stamp Certificate on separate sheet of paper in accordance with the provision of rules 26 and 27.
(2) The party to an instrument may, at his discretion, use impressed Non-Judicial Stamp Paper(s), Challan, Adhesive Stamp along with the e-Stamp Certificate to pay stamp duty payable on such instrument under the Act. The use of one type of stamp shall not exclude the use of other type of stamps in the same instrument.
• Use of e-Stamp Certificate. -
(1) Every instrument written upon stamped and impressed paper with an e-Stamp Certificate, shall be written in such manner that the e-Stamp Certificate may appear on the top face of the instrument and a portion of the instrument written signature of the parties below the printed area of e-Stamp Certificate, so that the e-Stamp Certificate may not be 'used for or applied to any other instrument.
(2) No second instrument chargeable with duty shall be written upon using the e- Stamp Certificate, upon which an instrument chargeable with duty has already been written.
(3) Every instrument written in contravention of sub-rules (1) and (2), shall be deemed to be unstamped and the same shall be dealt with as per the provisions of rule 34 of these rules.
[Notification No: 35/01/03/2020- RD-I/449]
