State Act
Section 10D. Certain Departments, organisations, institutions, etc., to ensure payment of stamp duty.
1[10D. Certain Departments, organisations, institutions, etc., to ensure payment of stamp duty.— 2[(1) Notwithstanding anything contained in this Act, the State Government may, by notification in the Official Gazette, direct that any State Government Department, institution of local self-government, semi Government organization, banking or non-banking financial institution or the body owned, controlled or substantially financed by the State Government or any class of them, shall ensure that the proper duty is paid to the State Government through Government Receipt Accounting System (G.R.A.S.) or by any other system of payment as may be notified by the State Government in this behalf, in respect of such instruments, as may be specified in the notification in which such Department or body, etc., is a party or which create a right in favour of such Department or body, etc., and of which registration is not compulsory: Provided that, in case of instruments requiring stamp duty of less than rupees five hundred, the stamp duty may be paid to the State Government through any other mode of payment permissible under this Act and the provisions of sub-sections (2) and (3) shall not be applicable in case of such payment.] (2) The Chief Controlling revenue Authority shall authorise a person nominated by such Department or body, etc. as mentioned in sub-section (1) as a proper officer for defacing the challan 3[electronically in the Government Receipt Accounting System (G.R.A.S.) or any other system of payment notified by the State Government in this behalf] and making the endorsement on such instruments. 4[(3) It shall be the duty of the proper officer so authorised under sub-section (2) to make an endorsement on the instruments after defacing the challan, as follows :— “Stamp duty of Rs. ….…….. paid by e-Challan, vide GRN No. …..……… CIN……….., dated the…………… Seal of the Office. Signature of the Officer.”] 5[Provided that, whenever the Stamp Duty has been paid through Government Receipt Accounting System (G.R.A.S.) by receipt of e-payment i.e. electronically Secured Bank and Treasury Receipt (e-SBTR) 6[or e-stamp certificate generated under sub-section (3)], the provisions of sub-section (2) and (3) shall not be applicable.]