As per the statement below we can see that there is a gradual increase in revenue receipt of Major Head : 0030 – Stamp and Registration, year by year.
(Rs. In Crore)
|Financial Year ||Revised Estimates ||Actual Income Stamp Duty || Actual IncomeRegi. Fees ||Total ||Increase/ Decrease|
in Actual Income Compared
to BE (%)
|Growth Rate (%) |
|2003-04 ||825.00 ||664.14 ||66.00 ||730.14 ||-11.49 ||+27.22 |
|2004-05 ||863.53 ||879.15 ||84.00 ||963.15 ||+11.53 ||+31.91 |
|2005-06 ||1,074.92 ||1,028.16 ||125.00 ||1,153.16 ||+7.27 ||+19.73 |
|2006-07 ||1,200.00 ||1,233.31 ||173.00 ||1,406.31 ||17.19 ||+21.95 |
|2007-08 ||1,365.73 ||1,830.26 ||188.17 ||2,018.43 ||+47.79 ||+43.52 |
|2008-09 ||1,541.10 ||1,522.10 ||190.65 ||1,712.75 ||+11.13 ||-15.14 |
|2009-10 ||1,774.35 ||2,201.11 ||278.77 ||2,479.88 ||+39.76 ||+44.79 |
|2010-11 ||3,499.98 ||3,210.28 ||440.14 ||3,650.42 ||+4.30 ||+47.2 |
|2011-12 ||4,500.00 ||4,138.61 ||531.66 ||4,670.27 ||+3.78 ||+27.94 |
|2012-13 ||4,800.00 ||3,903.06 ||523.87 ||4,426.93 ||-7.77 ||-5.21 |
|2013-14 ||5,000.00 ||4,167.68 ||583.60 ||4,751.28 ||-4.97 ||+7.32 |
|2014-15 ||5,400.00 ||4,798.49 ||702.13 ||5,500.62 ||+1.86 ||+ 15 % |
(up to June-2015)
|5,900.00 ||1193.35 ||174.40 ||1367.75 ||- ||- |
Exemption from the Registration Fees to the women
To uplift the social status of women and to provide support to enhance and strengthen the financial position of women in state of Gujarat, State Govt. decided to provide exemption from the Registration Fees levied in the cases of documents presented for registration in the matter of conveyance from June 11,2004. The statement showing the amount of such exemption as below :-
|Financial Year ||Document Registered ||Document Registered |
on the name of Women
|No. of Women |
to whom exemption
|Exempted Registration |
(Rs. In Crore)
|2004-05 ||4,83,605 ||63,470 ||65,896 ||14.56 |
|2005-06 ||5,25,640 ||1,03,563 ||1,06,994 ||25.29 |
|2006-07 ||6,55,640 ||1,45,301 ||1,61,476 ||35.25 |
|2007-08 ||6,55,798 ||1,79,307 ||1,93,220 ||45.34 |
|2008-09 ||7,94,712 ||1,40,642 ||1,49,280 ||49.30 |
|2009-10 ||6,78,530 ||1,52,837 ||1,62,851 ||52.79 |
|2010-11 ||7,83,816 ||1,82,419 ||1,95,552 ||73.18 |
|2011-12 ||10,05,941 ||1,64,774 ||1,76,635 ||95.96 |
|2012-13 ||9,07,375 ||1,49,712 ||1,59,869 ||105.55 |
|2013-14 ||9,32,470 ||1,43,610 ||1,52,663 ||105.79 |
|2014-15 ||10,72,317 ||1,48,889 ||1,58,830 ||143.27 |
(Up to may 2015)
|1,77,026 ||26,176 ||27,826 ||25.33|
|Total ||95,55,879 ||17,44,312 ||17,11,091 ||769.63 |
Facilities for payment of stamp duty
In the State with a view that the public should easily get the facility of payment of the stamp duty at the nearest place.
Nationalized Banks, Scheduled Banks and Reserve Banks are authorized to delegate private banks and ‘A’ Audit class Co-operative Banks for payment of stamp duty using franking machine, in this regard the State Government has taken the important police decision, accordingly upto the end of June 2014 for the convenience of the public for selling the stamps in the banks total 364 license and for their use 140 license to different institutions will be issued.
The State Government has made available the 'e-stamping' facility through the Stock Holding Corporation of India Ltd. This facility is made available in the entire District and Taluka headquarters in the offices of the Sub-Registrar. Thus, the persons going for registration are provided with the facility of payment of duty at the place of registration. By the end of March 2014 through these centres Rs. 1292.48 crores amount is paid.
3. License to the post office for selling stamps
The State Government has made available the facility of selling stamp paper through the post offices in the State. In the State at 52 such post offices this facility is available.
Simplification of the Stamp Duty rates
- With regard to the stamp duty on the transfer of immovable properties, in this regard with a view that our State competes with other Stated in trade and business and the new industries are encouraged to venture in our State and the stamp duty burden on the common and middle class public is reduced thus prior to Dt. 01/04/2003 the stamp duty rates were 8.40% to 14.8%, The State Government has gradually reduced the same and with effect from 1/4/2007 made it 4.90%.
- On the similar nature of documents due to different rates of stamp duty in view of the administrative complications, interpretation and the difficulties faced in payment of the stamp duty various issues are arising thus for resolving these issues on such similar nature of documents along with the simplification of stamp duty rates 27 different rates are modified and made into only 9 rates.
- For the properties of the illiterate and common man in the case of raising bogus power of attorney if it comes to the attention of the state then with effect from dt. 21 />07/2008 all such power of attorney by which the property is transferred such power donor will have to compulsorily register such power of attorney as resolved by the State Government.
- Moreover in the State on the basis of the bogus power of attorney common and illiterate persons in the case of selling the property, at the same time for giving power to the family member with a view that there should not be any burden with such object as per the provisions of the Article 45(F)(2) of the Act from Dt. 15/05/2013 mother, father, brother, sister, husband, wife, son, daughter, grandson, granddaughter when given the powers to sell the property then such power of attorney will be liable to Rs. 100/- duty, whereas in cases other then these as per the ownership transfer case it is made liable for As duty as Conveyance. Thus, the interests of the common and illiterate persons in the State are protected.
- Prior to 15/05/2013 if any co-owner has transferred any property rights in favour of the other co-owner, in such case as per the sale 4.90% duty will be liable to be paid, and if a family member relinquishes their rights then in such case for avoiding the unnecessary stamp duty and in the event of death of father in the case of heredity and after the death of the father other then the heredity without the registered document the mutation entry of transfer is made, after such entries are made then the prices of the properties had escalated or if due to the family issues without the registered document entries are made and there are disputes arising then for resolving such issues from Dt. 15/05/2007 the newly amended provision of Article 49 of the Act is introduced and if the release deed of an ancestral property or part thereof is executed by or in favour of brother or sister ( children of renouncer's parents) or son or daughter or son of pre-deceased son or daughter of pre-deceased son or father or mother or spouse of the renouncer or the legal heirs of the above relations, in such case the duty of only Rs. 100/- is kept. Thus, the legal provisions have become simple thus in the event of relinquishing the rights by the family members there is simplification with regard to the title
Online availability of jantri rates
- The jantri showing the rates of the properties in the State is made available online. As a result the individuals can on their own obtain the market value and the duty required to be paid for the sales –purchase of properties.
Administrative modification in the registration of documents in public interest
- In the State in the event of the cheating and fraud of the common and ignorant of law persons property on basis of bogus documents the photographs of the concerned parties are taken using web camera and thumb impression using biometric thumb device and their identification is determined.
- From Dt.08/06/2010 procedure of getting the identification proof of the vendees, vendors, person giving identification photos and identification is in force.
- For determination of the identification of the property in the document the photograph of the property is also included.
- For preventing the execution of the documents based on the wrong power of attorney thus with effect from dt.21/07/2008 it is mandatory to register such power of attorney by which transfer of possession of such property.
- From dt. 01/05/2005 seven Corporation areas and from dt.01/04/2007 all the Registration Offices in the State are computerized.
- In the State from dt. 21/07/2008 the Instrument relating to the Mortgage by deposit of title deeds are compalsury for registration.
Exemption of registration fees to women
- With a view that the social status of women in the society should be raised and their financial stability is strengthened therefore the State Government has with effect from 11/06/2004 exempted the women from payment of registration fees in case of transfer of property in their name.
- During the period from 11/6/2004 to 30/09/2013 in the State in such 13,53,749 documents in favour of 14,48,195 women total Rs. 550.01 crores registration fees is exempted.
Below the Integrated e-governance [e-jamin] Project in the property records of rights automatic certification of the mutation entries
- Below the integrated e-governance [e-jamin] project as soon as the document is registered then through the computer entry will be made in the records of rights and the mutation entries will be automatically certified, in this regard as a part of the simplification of the process of registration of documents and mutation Pilot Project is started at Mansa Taluka District Gandhinagar from Dt. 15/01/2010. Thereafter stage wise below the said project all the Talukas in the State will be covered, and at present in 225 Talukas in the State below the e-jamin system the above documents registration process is successfully functional. Thus, at present in the State alongwith the registration of the documents below the e-governance project [e-jamin] the mutation entry is automatically made.