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The Kerala Panchayat Raj (Duty on transfer of property ) Rules, 1995

 

1.Short title and commencement. —

  1.  These rules may be called the Kerala Panchayat Raj (Duty on transfer of property ) Rules, 1995.
  2.  They shall come into force at once.

2. Definitions. — In these rules, unless the context otherwise requires,

  • (1) 'Government' means the Government of Kerala;
  • (ii) 'Instrument1 means the instrument of sale, exchange, gift, mortgage with possession or lease in perpetuity regarding immovable property on which duty on transfer of property is leviable under Section 206 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), but does not include instruments regarding sale of hereditary rights, sale of fishing rights and gifts included in the definition of settlement in the Stamp Act, and sale certificates;
  • (iii) 'Inspector General of Registration' means the Inspector General of Registration, Kerala appointed by the Government of Kerala;
  • (iv) 'Registering Officer' means an officer of the Registration Department of Kerala State who is authorised to register any instrument;
  • (v) 'Stamp Act' means the Kerala Stamp Act, 1959 (Act 17 of 1959);
  • (vi) 'Duty on transfer of property' means the duty that is leviable on transfer of property under Section 206 of the Kerala Panchayat Raj Act, 1994 (13 of 1994);
  • (vii) The words and expressions used and not defined in these rules shall have the meanings respectively assigned to them in the Act and the Kerala Stamp Act, 1959 and the rules made thereunder.

3. Provisions of the Stamp Act to apply to duty on transfer of property. —

(1) All the provisions in the Kerala Stamp Act, 1959 and the rules made thereunder shall, as far as may be, apply to duty on transfer of property as they apply to the duty leviable under that Act.

(2) If the duty on transfer of property or any portion thereof is less than fifty paise, such duty or portion shall not be collected, but if it is fifty paise or more such duty or portion shall be fixed and collected as one rupee.

* Published in K.G. Ex. No.l 132 dt.2nd August 2001, as G.O. (P) No.46473/Nl/98/LSGD.

4. Duties of Registering Officers with regard to the particulars to be set forth in instruments. —

(1) The Registering Officer shall, whenever any instrument is presented for registration, see that the particulars required under Sections 28 and 28A of the Kerala Stamp Act, 1959 read with Section 206 of the Kerala Panchayat Raj Act, 1994 are set forth in the instrument and ensure that the name of the Panchayat within the jurisdiction of which the property concerned is situated, is set forth clearly in the instrument.

(2The Registering Officer shall, if such particulars are not separately set forth in the instrument as required, impound it and forward it in original to the Collector inviting attention to Section 62 of the Kerala Stamp Act, 1959 and Section 206 of the Kerala Panchayat Raj Act, 1994.
(3) The duty leviable on an instrument of exchange of property shall be regulated as follows:
(a) If the values of the properties exchanged are not equal, duty shall be levied on the value of the property having higher value;
(b) If the values of the properties exchanged are equal, that leviable amount of duty which is higher shall be levied.

5. Maintenance and consolidation of accounts with respect to the duty on transfer of property. —

(1)(a) Every Registering Officer shall maintain an account of the duty received with respect to each instrument registered by him, showing separately the duty imposed under the Kerala Stamp Act, 1959 including that under Section 28 A thereof and that imposed as duty on transfer of property;

(b)The Inspector General of Registration shall consolidate for the entire State, each year, the amount so collected as duty on transfer of property;
(c) The Inspector General of Registration shall issue executive instructions regarding the maintenance of accounts by Registering Officers and the form in which consolidated accounts are to be forwarded;
(2) The Collector, before whom any instrument which does not come into the hands of the Registering Officers due to the fact that they are not compulsorily registerable under Section 17 of the Indian Registration Act, 1908 (Central Act 16 of 1908), is produced under Section 31 or Section 41 of the Kerala Stamp Act, 1959 or who impounds any such instrument under Section 33 of the said Act or receives a certificate of payment of the duty and penalty in respect of any such instrument or the original of any such instrument under Section 37 of the said Act, shall, keep an account of the duty paid in respect of each such instrument, showing separately the duty imposed under the Kerala Stamp Act, 1959 and the duty on transfer of property and forward the same to the District Registrar concerned within one month after the close of each quarter, a quarterly consolidated account with particulars of each such instrument regarding the names of the executant and claimant, the date of execution, the nature of the transaction, the amount on which the transfer duty is leviable and the description of the property.
(3)If in any case, it is impossible to recover the full duty due on any instrument, then, only such portion of the duty realised in excess of the duty imposed under the Kerala Stamp Act, 1959 shall be entered as duty on transfer of property in the accounts referred to in this rule.

6. Collector to forward quarterly statement on refunds of duty on transfer of property to the District Registrar concerned. — Every Collector, sanctioning refund of duty on transfer of property paid on any instrument, shall forward to the District Registrar concerned within one month after the close of each quarter, a statement showing the instruments in respect of which such refunds were sanctioned during the quarter, nothing therein the amount of duty on transfer of property refunded and the particulars referred to in sub-rule (2) of Rule 5.

7. Allotment of amounts to Village Panchayats. —

(I) The amount to be paid to the Village Panchayat concerned shall be that left after deducting three per cent as collection charges and the amounts refunded under Rule 6 and the collection charges so deducted shall be credited to the account of Registration Department.

(2) The Inspector General of Registration shall, within two months after the end of every year, intimate the Government or an officer authorised by the Government for this purpose the amount to be paid to the Village Panchayat as per sub-rule (1). The Government or the officer authorised in this behalf shall, as soon as may be, after the receipt of intimation, allot seventy per cent of the amount earmarked to Village Panchayat under sub-rule (1) among all the Village Panchayats in the State proportionate to their population as per the last published census figures. The Government or the officer authorised by the Government by general or special order shall distribute the remaining twenty-five per cent among the Village Panchayats, in such proportion as may be fixed by the Government from time to time considering the area, available resources and needs of development and administrative expenses of each Village Panchayat.
(3) The officers authorised by the Government for the above purpose shall send intimation regarding the amount of duty on transfer of property due to each Panchayat to the concerned District Treasury Officer.

8. Amounts to be transfer credited to P.O. accounts of Village Panchayats. —

The District Treasury Officers shall arrange to transfer credit the amount due to each Village Panchayat on receipt of the intimation from the officer authorised by the Government.

9. Co-operative Society to be exempted from the operation of the rules. — All

instruments executed by or on behalf of any registered co-operative society by an officer or member of such society shall be exempted from the operation of these rules.

10. Applicability of certain provisions in the Stamp Act. — The concession allowed under the proviso to the explanation in Section 25 of the Stamp Act with regard to stamp duty shall be applicable to duty on transfer of property also.

11. Inspector General of Registration to issue instructions to Registering Officers. —

The Inspector General of Registration may issue executive orders to Registering officers as may be found necessary from time to time for the effective implementation of the provisions of these rules, in so far as they relate to the collection of duty on transfer of property in the form of stamp paper in sub offices.

By order of the Governor,

Secretary to Government

Explanatory Note

(This does not form part of the Notification , but is intended to indicate its general purpose.) As per sub-section (1) of Section 206 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), Village Panchayat may, on every instrument which relates to immovable property situates in its area levy a duty in the form of a surcharge on the duty imposed by the Kerala Stamp Act, 1959. As per sub-section (3), Government may make rules for regulating the collection and distribution of the duty to the Village Panchayats and the deduction of expenses incurred by Government in the collection of such duty. Government have decided to make such rules. Hence this Notification.