Section 13

Chapter VIII: SUPPLEMENTAL PROVISIONS 73. Books, etc. to be open to inspection.— Every public officer having in his custody any registers, books, records, papers, documents 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, shall at all reasonable times permit any person authorised 'in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as they may deem necessary, without fee or charge. 74. Power to make rules relating to sale of stamps.—The State Government may make rules for regulating— (a) the supply and sale of stamps and stamped papers, (b) the persons by whom alone such sale is to be conducted, and (c) the duties and remuneration of such persons: Provided that such rules shall not restrict the sale of ten naye paise or five naye paise adhesive stamps. {S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899 (Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp vendors and duties of Katibs (Deed writers) must not be performed by the same individual, 2. In view of the cleanliness of the Administration and for checking forgery and defaications it is highly desirable that the duties of a stamp vendor and that of deed writer should not be performed by the same person or individual, 3. This notification will come in force at once. [There is another notification also | Section 13: Bill of Exchange (as defined by Sec. 2(2) 13. Bill of Exchange (as defined by Sec. 2(2) not being a Bond, bank note or currency note— Description of Instrument Proper Stamp-dulty 2)" * | (b)Where payable otherwise than on demand (i} where payable not more than three months after date or sight— if the amount of the bill or note does not [thirty paise. exceed Rs. 500; if it exceeds Rs. 500 but does not exceed @(sixly paise. Rs. 1,000; . and for every additional Rs. 1,000 or part "(sixty paise. thereof in excess of Rs. 1,000; (ii) where payable more than three months but not more than six months after date or sight— if the amount of the bill or note does not (sixty paise. exceed Rs. 500; if it exceeds Rs. 500 but does not exceed 2fone rupee twenty paise. Rs. 1,000; and for every additional Rs. 1,000 or part 2fone rupee twenty paise. thereof in excess of Rs. 1,000; (iii) where payable more than six months but not more than nine months after date or sight— if the amount of the bill or note does not "(Ninety paise. exceed Rs. 500; if it exceeds Rs. 500 but does not exceed *[One rupee and eighty Rs. 1,000: paise. and for every additional Rs. 1,000 or part *{One rupee and eighty thereof in excess of Rs..1,000; (iv) where payable more than nine months but not more than one year after date or sight— paise. 1. Omitted by Act 5 of 1927. _ 2. Subs. by S.O, 130 (E) dated 28.1.2004 (w.e.f 1.3,200-4) 114] Chapter VIII: SUPPLEMENTAL PROVISIONS 73. Books, etc. to be open to inspection.— Every public officer having in his custody any registers, books, records, papers, documents 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, shall at all reasonable times permit any person authorised 'in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as they may deem necessary, without fee or charge. 74. Power to make rules relating to sale of stamps.—The State Government may make rules for regulating— (a) the supply and sale of stamps and stamped papers, (b) the persons by whom alone such sale is to be conducted, and (c) the duties and remuneration of such persons: Provided that such rules shall not restrict the sale of ten naye paise or five naye paise adhesive stamps. {S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899 (Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp vendors and duties of Katibs (Deed writers) must not be performed by the same individual, 2. In view of the cleanliness of the Administration and for checking forgery and defaications it is highly desirable that the duties of a stamp vendor and that of deed writer should not be performed by the same person or individual, 3. This notification will come in force at once. [There is another notification also | Section 13: Bill of Exchange (as defined by Sec. 2(2) [ Schedule | Description of Instrument Proper Stamp-duty if the amount of the bill or note does not exceed Rs. 500; if it exceeds Rs. 500 but does not exceed Rs. 1,000; and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; (c) where payable al more than one year after date or sight— if the amount of the bill or note does not exceed Rs. 500; if it exceeds Rs. 500 but does not exceed Rs. 1,000; and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; [One rupee and twenty five paise. [Two rupees and fifty paise, [Two rupees fifty paise. [Two rupees and fifty paise. [Five rupees [Five rupees