Section 3

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 3: Subs. by S.O. 1/M-169/2012-1026 dated 19.2.2013 3. Subs. by S.O. 1/M-169/2012-1026 dated 19.2.2013. ogni 140 ] [ Schedule 1, or ag (A. Any instrument (not being such oo a release as is provided for by section-23A) whereby a co-owner, co-shares orf coparcener renounces his interest share, part or claim in favour of another co- owner, co-sharer or co-parcener.- (a) Ifthe release deed ofan (a) Same duty as a Bond (No. 15) ancestral property or the amount equal to the value of part thereof is executed the share, interest, part or clair by or in favour of brother renounced based on Minimum or sister (Children of ren- Value Register. ouncer's parents) or son or daughter or son of predeceased son or daughter of predeceased son or father or mother, or spouse of the renouncer or the legal heirs of the above relatives. (b) In any other case (b) Same duty as on Conveyance (No. 23) for the amount equal to the value of the share, interest, part or claim renounced based on 'Minimum Value Register. B. Release of Benami right: The same duty as a Conveyance (No.23) for a consideration equal to value of the property as set forth in the release. C. Release of rightofredemptionof | The same duty as a Conveyance a mortgage with possession or the (No.23) for the amount of such right to obtain re-conveyance of the consideration as set forth in the property already conveyed. release. 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 3: "Rs. 6000° subs. for "Hs, 500° by Act 2 of 2004, 3. "Rs. 6000° subs. for "Hs, 500° by Act 2 of 2004, Schedule | ] Indian Stamp Act, 1899 [ ——— Description of Instrument Proper Stamp-duty of their service as such non-commissioned or petty officers, soldiers, sailors or airmen and not serving the Government in any other capacity; (g) given by a headman or lambardar for land _ revenue or taxes collected by him; (h) given for money or securities for money deposited in the hands of any banker, to be accounted for;] Provided that the same is not expressed to be received of, or by the hands of, any other than the person to whom the same is to be accounted for: Provided also that this exemption shall not extend to a receipt or acknowledgment for any sum paid or deposited for or upon a letter of allotment of ashare, or in respect of a call upon any scrip or share of, or in, any incorporated company or other body corporate or such proposed or intended company or body or in respect of a debenture being a marketable security. See also Policy of Insurance No. 47-B (2). * * * *