For detailed information mention in the section 17 of the Registration Act, 1908.
Thus, without the registered deed no immovable property can be transferred or conveyed.
As per the provisions of the section 32-A of the Gujarat Stamp Act, 1958 on the property being transferred the stamp duty on the actual market value of the immovable property being transferred has to be paid such provisions came in force in the State of Gujarat from 01/05/1984. As per the actual market value if the party has not paid the stamp duty on the property transferred then the document of such party before registration is sent to the District Deputy Collector, Stamp Duty, Valuation Organization for proper valuation.
As per the provisions of the Gujarat Stamp Act, 1958 the Deputy Collector, Stamp Duty Valuation Organization and the 112 Prant Officers in the State are delegated with the powers of the Collector for the section-32 A of the act by the government Revenue Department.
After the deficit stamp duty documents are referred to the office of the Deputy Collector, thereafter the Deputy Collector, Stamp Duty Valuation Organization office issues the notice under Rule 4 of the Gujarat Stamp [ Determination of market Valua of Property] Rules, 1984 to the parties. Where in the parties are communicated the temporary market value and the details taken into consideration.
After this notice is received by the party then the party has to produce the relevant evidences showing the market value of the immovable properties mentioned in the sale deed before the Deputy Collector, Stamp Duty Valuation Organization. If the parties have any objections with regard to the market value determined by the Deputy Collector and with regard to the market value there are any disputes then in this regard the necessary evidences relating to the market value, situation of the construction, details of the open land, details of the surrounding areas, scope for development, geographical situation of the land, in which area the property is situated. The details of the said area, and etc. related evidences can be produced before the Deputy Collector. On the basis of the same the Deputy Collector will take into consideration the consideration mentioned in the document and the temporary market value mentioned in the Rule 4(2) notice, and determine the appropriate market value of the immovable property and pass final orders for payment of the deficit stamp duty by the parties, and accordingly after the party has paid the deficit stamp duty in the office of the Deputy Collector then the document withheld under section 32-A can be returned back to the party with appropriate certificate.
If the party has any grievance regarding the market value shown in the orders by the Deputy Collector or if there are any objections then against the orders by the Deputy Collector the appeal can be preferred under section 53(1) of the Gujarat Stamp Act, 1958 before the Chief Controlling Revenue Officer, Gujarat State, Gandhinagar.
If the party has any grievance against the orders of recovery of the deficit stamp duty, or if there are any objections then against the said orders the party can file appeal before the Chief Controlling Revenue Authority, Gujarat State, Gandhinagar under section 53(1) of the Gujarat Stamp Act, 1958.
For getting the refund of the spoiled stamp and erroneously used stamp from the Superintendent of Stamp Office, Gandhinagar / Ahmedabad the application will have to be made in the specified form. The specimen application form is enclosed herewith. With the application the spoiled or erroneously used stamp has to be produced. For getting the refund of the spoiled or erroneously used stamp the description of the stamp, number of stamp, rate of the stamp, date of purchase o f stamp, and date or spoiling of stamp and the reasons for spoiling of the stamp will have to be described. As per the section 52-C of the Gujarat Stamps Act, 1958 there is time limit specified. Accordingly within six months from the date of purchase of stamp the application for stamp refund will have to be made.
As per the provisions under section 18 of the Gujarat Stamp Act, 1958 if any document is executed outside the State of Gujarat then, if any person has executed the document outside Gujarat State or in any State of India or abroad then if such document is produced in the State of Gujarat for following the procedure as per the rules and regulations then within three months from the date of the receipt of such document it will have to be produced before the concerned Collector’s Office for appropriate stamp duty. If within the limitation period this document is produced then without recovery of any fine appropriate stamp will have to be recover. If within the stipulated time period the document is not produced then as pre the section 33 of the Gujarat Stamp Act, 1958 such document is seized and the powers to recover the deficit stamp duty is with the concerned Collector.
As per section 2(g) the following are included within the meaning of definition of "Conveyance"
(1) A "Conveyance" on sale.
(2) every instrument.
(3) every decree or final order of any civil court.
(4) every order made by the high court under section-394 of the companies Act. -1956 in respect of reconstruction or amalgamation of companies or
(5) Any writing or letter of allotment in respected of the premises, given to its members or allottee by a co-operative society registered or deemed to have been registered under the Gujarat Co-operative Societies Act, 1961 or a corporation or an association formed and registered under the Bombay Non-Trading Corporation Act, 1959 or the Gujarat Ownership Flat Act. 1973, as the case may be, by which property, whether movable or immovable, or any estate or interest in any property, is transferred to, or vested in any other person, inter-vivos, and which is not otherwise specifically, provided for by Schedule-I.
Explanation I For the purpose of this clause, an instrument whereby a co-owner of any property transfers his interest to an other co-owner of the property and which is not an instrument of partition shall be deemed to be an instrument by which property is transferred inter vivos.