State Act
Section 10. Duties how to be paid.
10. Duties how to be paid.— (1) Except as otherwise expressly provided in this Act, all duties with which any instrument are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps,— (a) according to the provisions herein contained; or (b) when no such provision is applicable thereto, as the State Government may, by rules, direct. (2) The rules made under sub-section (1) may, among other matters, regulate,— (a) in the case of each kind of instrument, the description of stamps which may be used; (b) in the case of instruments stamped with impressed stamps, the number of stamps which may be used. 1[(2-1A) From the date of coming into force of the Bombay Stamps (Amendment) Act, 2003 (Mah. X of 2003), in the case of instruments, stamped with impressed stamps, such stamps shall bear the stamp and signature with date, of the authorised officer of the Treasury, sub-Treasury or the General Stamp Office in the State, or of the proper officer appointed by the Chief Controlling Revenue Authority, Superintendent of Stamps or Collector of Stamps in the State: Provided that, the Chief Controlling Revenue Authority may, by notification in the Official Gazette, from the specified date, do away with such requirement.] 2[(2A) The Chief Controlling Revenue Authority may, subject to such conditions as he may deem fit to impose, authorise use of franking machine or any other machine specified under sub-clause (iv) of clause (k) of section 2, for making impressions on instruments chargeable with duties to indicate payment of duties payable on such instruments. (2B) (a) Where the Chief Controlling Revenue Authority or the Superintendent of Stamps, Bombay when authorised by the Chief Controlling Revenue Authority in this behalf, is satisfied that having regard to the extent of instruments executed and the duty chargeable thereon, it is necessary in public interest to authorise any person, body for organisation to such use of franking machine or any other machine, he may, by order in writing authorise such person, body or organisation; (b) Every such authorisation shall be subject to such conditions, if any, as the Chief Controlling Revenue Authority may, by any general or special order, specify in this behalf. (2C) The procedure to regulate the use of franking machine or any other machine as so authorised shall be such as the Chief Controlling Revenue Authority may, by order determine.] 3[(3) (a) Notwithstanding anything contained in sub-section (1), the Chief Controlling Revenue Authority shall by notification in the Official Gazette, specify the instruments in Schedule I in respect of which the duties chargeable, as specified in column (2) of the said Schedule shall be paid,— (i) by means of franking machine; or (ii) by e-payment, in Virtual Treasury through Government Receipt Accounting System (G.R.A.S.) or in any Bank Account specified in the Official Gazette by the said Authority in this behalf through any permissible net banking mode. (b) Any duties paid by e-payment shall be indicated,— (i) by an endorsement to that effect made on the instrument by the proper officer duly notified by the Chief Controlling Revenue Authority for this purpose; or (ii) in case of consolidated payment for electronic record pertaining to such instruments by the certificate issued by such proper officer; or (iii) by e-stamp certificate issued through electronic means and mode as may be prescribed by the Chief Controlling Revenue Authority. (c) If the proper officer has not endorsed the instrument or has not issued the certificate or the e-stamp certificate has not been issued through the prescribed electronic means and mode, as the case may be, under clause (b), then the mere e-payment under clause (a) shall not be treated as duty paid for any of the purposes of the Act. (d) The procedure to regulate the use of e-payment, endorsement or certification by proper officer and generation of e-stamp certificate shall be such as the Chief Controlling Revenue Authority may by an order determine.] 1[* * * * * *] 2[(4) An impression made under sub-sections (2A), (2B) and (2C) or, as the case may be, an endorsement made 3[, certificate issued or e-stamp certificate generated] under sub-section (3) 4[or, under sub-section (2) of section 32A] on any instrument, shall have the same effect as if the duty of an amount equal to the amount indicated in the impression or, as the case may be, stated in the endorsement 5[, certificate or e-stamp certificate] has been paid, in respect of, and such payment has been indicated on such instrument by means of stamps, under sub-section (1)].