What we do
- Verification of the proper stamp used on the document.
- Proper valuation of the property mentioned in the document and to value the proper market value and stamp duty.
- Prepare the jantri showing the rates of the immovable properties in the State [Annual Statement of Rates]
- Distribution of different types of non-postal stamps.
- For the payment of stamp duty in the State arrange the [franking machine, e-stamping] issue license to the authorized, determine the policy and frame rules.
Stamp Act is the law relating to the stamp duty income in the State. The Indian Stamp Act, 1899and Gujarat Stamp Act, 1958 and the Rules framed there under administration are taken on hand through the Stamp Department. The main activity is to implement the Stamp Act. Such as to determine the nature of the document and whether for the transaction below the document there is proper stamp used or not? And to make the Stamp Act implementation effective and on the documents in the State of Gujarat and the areas later on included in the State proper stamp is used or not? The work in this regard has to be done.
People has to use the Stamps on documents in the different matter. According to Stamp Act, the documents like agreements, certificates, deeds, receipts, agreements for advertisement etc., and different types of documents which are not compulsory to present before the officer for the registration. Therefore, there are possibilities of use of stamps less than the requirement as per the act. Vigilance must be taken to assure that the evasion of proper stamp duty may not occur due to ignorance of the Stamp Act or any other reasons. In this way we are committed to increase income of Stamp Duty of the state gradually through strict implementation of Rules and stringent control over the administration of the rules.
To verify whether the consideration shown in the Conveyance document produced for registration is not less than the market value on the date of the document or not. To verify the same and the Valuation Cell carries out the work of determining the existing value of the properties in the document as per the rules and regulations. Moreover, the work of preparing the Annual Statement of Rates is done.
In the State there are total 28 offices of the Deputy Collector functional. These Deputy Collectors are doing the work of (valuation of the market value of the properties included in) the document under section 31 of the Gujarat Stamp Act, under section 32-c, Chapter – 4 and section 68 provisions under the Stamp Act the powers are vested as a Collector. Moreover, for the purpose of provisions of section 32-A of the Stamp Act the Prant Officer is delegated the powers as a Collector. Due to this reason for the disposal of the documents under section 32-A there is speed in the disposal of the documents and recoveries. At the same time there is increase in the stamp duty revenue income of the government. Moreover, in the State the jantri rates of the immovable properties are determined and placed online. As a result the public can on their own determine the proper duty on the values of the property and there is transparency in the administration. Thus, the cases of showing lower consideration or duty do not arise. As a result there is gradual increase in the income of the department.
Moreover, in place of the actual consideration the less consideration is not shown, and as per the jantri rates approved by the government and accordingly on the market value the stamp duty is used and the guideline instructions to return the documents to the parties and the appropriately paid stamp duty agricultural land sale deeds to be sent immediately to the E-Dhara Centre for mutation entry, thus the documents are presented after the appropriate stamp duty is paid. Thus, the public will get immediate services and there is increase in the revenue income of the government.
Supply of non-judicial and judicial stamp paper
In the other important work of the office as the nodal point at Ahmedabad stores are declared. The demand in the entire State is supplied by the Supplying Nodal Point. Due to this reason the responsibility of supplying the stamp timely to the entire Treasury is fulfilled.
The courts and District Collectors for the approval spoiled judicial and non-judicial stamp refund and the Treasury and Sub-treasury will verify the licensed stamp vendors exchange statements and also does the work of Controller.
Head office at Gandhinagar
Is determining the stamp duty on the documents presented below the provisions of the Indian Stamp Act, 1899 and Gujarat Stamp Act, 1958. After recovery of the deficit stamp duty and penalty on the documents withheld by the government officers it is certified. With regard to the spoiled and unused stamp make refunds and to supervise other stamp related issues. The powers to destroy the spoiled stamp by the public and treasury is with the Head Office.
Under section 207 and 209
Of the Gujarat Panchayats Act, 1993 the Taluka and District Panchayat have the liberty to impose additional stamp duty on the documents. Including the duty 40% of the stamp rates as additional duty are imposed. Whether the said stamp duty is appropriately recovered or not for verification of the same and the recovery the distribution of work between the District & Taluka Panchayat is done by the Main Stamp Office.
In the state over and above the facility of paying stamp duty through stamp vendors by stamp papers (1) the facility to pay the stamp duty through franking machine and issue license to the banks (2) facility to pay the stamp duty through E-stamping is made available and to monitor the sales made by these institutions and the work supervision is done by the Head Office.
Amendment of Act
With a view that in the State the administrative facility is made available to the public easily and at the same time there is increase in the duty income of the State thus the provisions in the other States are studied and the work of amendment of the Act is done.