​​Supplemental Provisions​​​

Books, etc., to be open to inspection.

1[67. A Deputy Commissioner or an Assistant Commissioner or any officer not below the rank of a Sub-Registrar authorised by the Deputy Commissioner or Chief Controlling Revenue Authority in this behalf may for the purpose of this Act require every public officer or any person to produce or permit at all reasonable time inspection of such registers, books, records, papers, documents, information in electronic storage and retrieval device or medium, applications, instrument or proceedings the inspection whereof may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty and take such notes and extracts as he may deem necessary without fee or charge and may if necessary seize them and impound them under section 33]

Procedure of Chief Controlling Revenue Authority and the Deputy Commissioner and rectification of mistakes.

2[[67-A. (1) No order relating to the proper stamp duty payable under this Act shall be made by the Chief Controlling Revenue Authority or the Deputy Commissioner to the prejudice of any person liable to pay such duty, unless a reasonable opportunity to be heard is given to such person.

(2) The State Government, the Chief Controlling Revenue Authority or the Deputy Commissioner may suo motu or on application of any party affected at any time within three years from the date of any order passed by it or him review such order and rectify any mistake, or error apparent from the record:

Provided that no such rectification shall be made to the prejudice of any person unless a reasonable opportunity to be heard is given to such person.]

Power to enter premises and inspect certain documents

3[67-B. (1) Where the Deputy Commissioner or an Assistant Commissioner or any officer not below the rank of a Sub-Registrar authorised by the Deputy Commissioner or Chief Controlling Revenue Authority has reason to believe that any of the instruments specified in the schedule has not been charged at all or incorrectly charged with duty leviable under this Act or the Indian Stamp Act, 1899 insofor it is applicable to the State of Karnataka, he shall have power to enter and search any premises where he has reason to believe that any register, book, record, paper application information in electronic storage and retrieval device or medium, instrument or proceedings are kept and to inspect them and to take such notes and extracts as he may deem necessary. Every person having in his custody or is maintaining such register, book, record, paper, application, instrument or proceedings shall at all reasonable times produce, or permit the Deputy Commissioner, Assistant Commissioner or such officer to inspect them and to take notes and extracts as he may deem necessary and if necessary seize and impound them under section 33:

Provided that no residential accommodation (not being a place of business-cum-residence) shall be so entered into and searched except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this section shall, so far as may be made in accordance with the provisions of the code of criminal procedure, 1973 (Central Act 2 of 1974].

 

1. Section 67 substituted by Act No. 24 of 1999, s. 19, w.e.f. 18-8-1999.

2. Section 67-A inserted by Act No. 29 of 1962, w.e.f. 1-10-1962.

3. Section 67-B substituted by Act No. 24 of 1999, s. 20. w.e.f. 18-8-1999.

 

 

(2) If upon such inspection, the Deputy Commissioner, Assistant Commissioner or the officer so authorised is of opinion that any instrument chargeable with duty and is not duly stamped he shall require the person liable to pay the proper duty or the amount required to make up the same and also penalty, not exceeding five times the amount of the deficient duty thereof if any leviable, and in case of default the amount of duty and penalty shall be recovered in accordance with provisions of section 46:

Provided that before taking any action under this sub-section, a reasonable opportunity of being heard shall be given to the person likely to be affected thereby.]

Powers to make rules

68. (1) The State Government may, by notification in the Official Gazette, make rules to carry out generally the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power such rules may be made for regulating.--

(a) the supply and sale of stamps and stamped papers;

(b) the persons by whom alone such sale is to be conducted;

(c) the duties and remuneration of such persons,1[x x x x;]

(d) the fines which shall in no case exceed five hundred rupees, to be incurred on breach of any rule;

2[(e) the manner of holding inquiry under section3[45-A(2) and (3)]; and

(f) the time within which an appeal shall be preferred and the manner in which such appeal shall be heard and disposed of by the 4[Deputy Inspector General of Registration of the Department of Registration and Stamps];]


5[(g) regulating the constitution of Central Valuation Committee and other sub-committees in the sub-district and district and procedure for estimation, publication and revision of market value guidelines of properties under Section 45-B:]

Provided that such rules shall not restrict the sale of   6[fifteen paise, ten paise or five paise]adhesive stamps.

7[(3) Every rule made under this section shall be laid as soon as may be after it is made before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if before the expiry of the session, in which it is so laid or the session immediately following both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]

Saving as to court fees

69. Nothing contained in this Act shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to Court-fees.

Act to be translated and sold cheaply

70. The State Government shall make provision for the sale of a translation of this Act in Kannada and other regional languages 8[at such price as the State Government may from time to time fix, per copy].

 

1. The word "and" omitted by Act No. 12 of 1975, w.e.f. 1-5-1975.

2. Clauses (e) and (f) inserted by Act  No. 12 of 1975, w.e.f. 1-5-1975.

3. Substituted for the figures, letters and brackets "45-A(2)" by Act No. 8 of 2003, w.e.f. 1-4-2003.

4. Substituted for the words "District Judge" by Act No. 8 of 2003, w.e.f. 1-4-2003.

5. Clause (g) inserted by Act No. 8  of 2003, w.e.f.1-4-2003.

6. Substituted for the words "six naye paise or three naye paise" by Act No. 29 of 1962, w.e.f. 1-10-1992.

7. Sub section (3) substituted by Act No. 29 of 1962, w.e.f. 1-10-1962.

8. Substituted  for the words "at a price not exceeding twenty five naye paise per copy" by act No. 12 of 1975, w.e.f. 1-5-1975.

Repeal and savings

71. The Karnataka Stamp Act, 1900 (KarnatakaAct II of 1900), as in force in the Karnataka Area and the Hyderabad Stamp Act, 1331 F (Hyderabad Act IV of 1331 Fasli), as in force in the Hyderabad Area are hereby repealed:

Provided that such repeal shall not affect.--

(a) the previous operation of the said enactments or anything duly done or suffered thereunder;

(b) any right, privilege, obligation or liability acquired, accrued, or incurred under the said enactments;

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.

Application of the Indian Stamp Act, 1899.

72. (1) The Indian Stamp Act, 1899 (Central Act II of 1899), as in force in the Madras Area, shall, notwithstanding anything contained in any law, extend to the whole of the State of Karnataka, and shall remain in force in so far such Act relates to the matter specified in entry 44 of List III of the Seventh Schedule to the Constitution in respect of documents specified in entry 91 of List I of the said Schedule.

(2) Save as provided in sub-section (1), the India Stamp Act 1899 (Central Act II of 1899), as in force in the Bombay Area, Coorg District and the Madras Area, in so far as it relates to the matter specified in entry 44 of List III of the Seventh Schedule to the Constitution, in respect of documents failing under entry 63 of List II of the said Schedule, is hereby repealed:

Provided that such repeal shall not affect.--

(a) the previous operation of the said enactments or anything duly done of suffered thereunder;

(b) any right, privilege, obligation or laibilityacquired, accrued or incurred under the said enactments;

(c) any penalty, forfeiture or pubishment incurred in respect of any offence committed against the said enactments; or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation,laibility, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.

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