• It is compulsory to register the documents mentioned in the section 17 of the Registration.
• Any document of immovable property of value more than one hundred rupees and up wards relating to any property rights, claims or interests.
• Any documents as above create, declare, limit or extinguish or destroying any rights, claims, interests in the property regarding receipt of consideration or consideration paid.
• Lease agreements of immovable property leased for more than one year period.
• Orders or decree declaring rights, claims, interests or destroying on any property of value more than one hundred rupees.
• Agreement relating to transfer of Immovable property.
• Power of attorney relating to transfer of immovable property possession where of has been handed over to the purported attorney holder.
• Instrument relating to the Mortgage by deposit of title deeds.
• Instrument relating to Development agreement.
• Instrument relating to Partnership deed.

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.

• At the authorized centers of the Stock Holding Corporation of India, authorized centers by E-stamping this facility is available at all the Sub-Registrar offices on such centers
• Franking machine license holder at banks using franking machine.
• Licensed stamp vendor.
• District / Taluka Treasury office.

• Before presenting any document for registration for the proper stamp duty to be used, the applicant can make application to the Collector under section 31 of the Gujarat Stamp Act.
• The signed or unsigned document [not less than Rs. 25/-, and Rs. 100/-] fees will have to be paid and the opinon from the Collector regarding the proper stamp to be used on the document can be obtained. On the stamp duty amount with regard to the factors affecting if the Collector finds it necessary then such affidavit or evidences that may be demanded by the Collector will have to be produced. For these purposes the Additional Superintendent of Stamps, Gujarat State, Gandhinagar is delegated the powers as Collector.
• With regard to the opinion on the market value of the property included in the document the powers of Collector to give opinion are delegated to the District Deputy Collector, Stamp Duty Valuation Organization.

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.

• If the recovery of less than rupees one lakh is required to be made then for such cases Additional Collector [Appeal], Superintendent of Stamps office, Gandhinagar is declared Chief Controlling Revenue Officer for the purposes of section 53(1) and section 53-a purposes.
• The Superintendant of Stamps, Gujarat State, Gandhinagar is declared as the Chief Controlling Revenue Officer under the Gujarat Stamp Act, 1958.
• On the appeal under section 53(1) to be addressed to the Chief Controlling Revenue Authority, Gandhinagar court fees stamp of Rs. 25/- will have to be affixed. This application will have to be made within 90 days from the date of the orders b y the Deputy Collector. With the application 25% of the duty amount or the difference of the duty entitled will have to be paid as deposit.

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 National Company Law Tribunal under Section 232 of the Companies Act,2013 in respect of a scheme for reconstruction of the company or companies involving merger or the amalgamation of any two or more companies and every order made by the Reserve Bank of India under section 44A of the Banking Regulation Act,1949 in respect of amalgamation or dissolution of Banking 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.

As per section 2(G) (sr.no.4) of Gujarat Stamp Act 1958 following are included within the meaning of definition of "conveyance”

"Every order made by the National Company Law Tribunal under section 232 of The Companies Act, 2013 in respect of a scheme for reconstruction of the company or companies involving merger or the amalgamation of any two or more companies and every order made by the Reserve Bank of India under section 44A of the Banking Regulation Act, 1949 in respect of amalgamation or dissolution of Banking companies”.

Order made by the National Company Law Tribunal under section 232 of The Companies Act, 2013, shall be chargeable with the proper stamp duty at the rate fixed under Article-20(d) of the Schedule -1 of the Gujarat Stamp Act, 1958.

The rate of applicable stamp duty under Article 20(D) on the order made by the National Company Law Tribunal under section 232 Of The Companies Act ,2013 is as follows.

Subject to maximum of Rupees Twenty-Five Crores.

The market value of share issued or allotted in exchange of or otherwise, or the face value of such shares, whichever is higher and the amount of consideration, if any, paid for such amalgamation, or merger is considered.

(1) The market value shown in the Annual Administrative Report approved by authorized Chartered Accountant of the transferor company on the appointed date. And

(2) Market value as per Rate approved by the state Government for the property situated in the state of Gujarat of the transferor company.

Higher amount from above (1) and (2) is considered as the market value of the immovable property situated in the state of Gujarat of the transferor company

Market value of share is covered under the explanation-3 of the article 20(d) of the schedule-1 of the Gujarat Stamp Act 1958.

In case of the transferee company, whose shares are listed and quoted for trading on a Stock Exchange, the market value of share as on the appointed date mentioned in the scheme of amalgamation or when appointed date is not so fixed, the date of order of the National Company Law Tribunal is considered. For this purpose, applicant required to furnish the market value of share of the transferee company as on the above date.

In case of transferee company, whose shares are not listed or listed but not quoted for trading on a Stock Exchange, the market value of the share issued or allotted with reference to the market value of the share of the transferor company has to be considered.

When the shares of a transferee company and transferor company are not listed or listed but not quoted for trading on a Stock Exchange, the face value of the share issued or allotted with reference to the face value of the share of the transferee company has to be considered.

Complete details of the immovable property situated in the Gujarat State of the transferor company required to be disclosed by authorized person of the company duly signed and seal in Form No. 1 ( Annexure-1 )as prescribed under Rule no. 3 (2) of The stamp (Determination of market value) Rules 1984. This includes T.P. scheme Number / Final plot Number and in case the property situated in T.P. scheme, Area and purpose of the property, complete description of construction, in case of more than one floor, floor wise area to be disclosed.

In case of Transferor Company having no immovable property in the state of Gujarat, an affidavit to that effect is required to be filed by Authorized person of the company.

If the shares of a transferee company and transferor company are not listed or not quoted for trading on stock exchange, an affidavit to that effect is required to be field by Authorized person of the company.

Following details are required to be submitted to get an opinion on proper stamp duty under section 31 of the Gujarat Stamp Act 1958 on the order made by the National Company Law Tribunal under section 232 Of The Companies Act, 2013 :

(1) Receipt of Rs.100/- which is paid as a fees.

(2) Order of The National Company Law Tribunal under section 232 of The Companies Act, 2013 with the scheme arrange between companies.

(3) Checklist endorsed by the company's authorized person showing the details of reconstruction or merger or the amalgamation of companies. (Annexure-1)

(4) Complete details of the immovable property situated in the Gujarat State of the transferor company required to be disclosed by authorized person of the company duly signed and with seal in Form No.1 ( Annexure -1 ) as prescribed under Rule No. 3 (2) of The Stamp (Determination of Market Value) Rules 1984. That include T.P. scheme Number / Final plot Number and in case the property situated in T.P. scheme Area- purpose of the property, complete description of construction, in case of more than one floor, floor wise area to be disclosed.

(5) Statement showing the details of share issued or allotted as per exchange ratio or otherwise by the transferee company. (Annexure-3)

(6) If the shares of a transferee company or transferor company are listed or quoted for trading on stock exchange statement showing the market value of share as on the appointed date mentioned in the scheme or where the appointed date is not so fixed, the date of order of the National Company Law Tribunal. (If the shares of a transferee company or transferor company are not listed or not quoted for trading on stock exchange, an affidavit to that effect is required to be field by Authorized person of the company)

(7) Copy of the annual administrative report certified by authorized chartered accountant of the transferor company on the appointed date.

(8) Certified Copy of the approved valuer report regarding the market value of the immovable property situated in the state of Gujarat of the transferor company on the appointed date.