EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 14 CUTTACK, THURSDAY, JANUAR Y 3, 201 9/PAUSA 13, 1940
BOARD OF REVENUE, ODISHA, CUTTACK
(Registration Wing)
NOTIFICATION
The 30th June, 2018
No. 3150–IX-86/2018— In exercise of the powers conferred by clause (j) of sub- section (1) of Section 69 read with Section 84 of the Registration Act, 1908 (16 of 1908), the Inspector General of Registration, Odisha with prior approval of the State Government as required under sub-section (2) of Section 69 of the said Act, do hereby make the following rules further to amend the Odisha Registration Rules, 1988 namely: —
1. Short title and Commencement.:— (1) These rules may be called the Odisha Registration (Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha Registration Rules, 1988 (hereinafter referred to as the said rules) , in rule (2), after clause (e) the following clause shall be inserted, namely: —
"ee" Permanent Account Number" means the Permanent Account Number allotted under section 139A of the Income Tax Act, 1961; ".
3. In the said rules, in rule 25, after clause (xii), the following clause shall be inserted, namely :—
"(xiii) that in case of documents of sale or purchase of immovable properties, the parties therein have quoted their respective Permanent Account Numbers where the value of the property requires quoting of Permanent Account Number as per the provision of rule 114B of the Income Tax Rules, 1962;".
GOSWAMI GOLAM DEBTA
Inspector General of Registration, Odisha, Cuttack