Section 24

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 24: cancelled) if attested and not other- 24. cancelled) if attested and not other- wise provided for, Certificate of sale: (in respect of each property put as a separate lot for auction and sold) granted to the purchaser of any property sold by public auction by a civil or revenue court or collector or other revenue officer. Charter party, that is to say instrument (except an agreement for any hire of a tug-steamer) where by vessel or some specified principal part thereof is let for the specified purpose of the charterer, whether it includes a penalty clause or not. Composition deed: that is to say any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business under the supervision of inspectors or under letters of licence for the benefit of his creditors. *[(Conveyance (Sale deed only). Copy or extract, certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees: *["The same duly as a conveyance on purchase price or value based on Minimum Valuation Register of the property whichever is higher" Rs. 100/-(One hundred) Rs. 250/-(Two hundred fifty) (a) in case of transfer from male to female 5.7%, (b) in case of transfer from female to male 6.3%, (c) in any other case 6%. *(Rs. 100/-(One hundred)