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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ sBVw¬˛wÁ\ 2022 } \VÏfl | 10 { No. 10 Poudouchéry Jeudi 1 0 Mars 2022
No. Puducherry Thursday 10th March 2022
(19 Phalguna 1943)
GOVERNMENT OF PUDUCHERRY
DEPARTMENT OF REVENUE AND DISASTER MANAGEMENT
No. 2042/Rev-C3/2003/Vol.V/1228.
Puducherry, dated 08th March 2022.
NOTIFICATION
In exercise of the powers conferred by sections 10, 74 and 75 of the Indian Stamp Act, 1899 (Central Act 2 of 1899), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Stamp (Payment of Duty by Means of e-Stamping) Rules, 2010 notified in G.O. Ms. No. 47, dated 9th November, 2010 of the Department of Revenue and Disaster Management, Government of Puducherry and published in the Extraordinary Gazette Part II, No. 52, dated 16th November 2010, namely:-
[ 69 ] 70 LA GAZETTE DE L'ETAT [PART–II
AMENDMENT
1. Short title, extent and commencement.— (1) These rules may be called "The Puducherry Stamp (Payment of Duty by Means of e-Stamping) [Amendment] Rules, 2022".
(2) It shall extend to the whole of the Union territory of
Puducherry.
(3) They shall come into force on and from the date of their
publication in the Official Gazette.
2. Amendment of rule 2.— In the Puducherry Stamp (Payment of Duty by Means of e-Stamping) Rules, 2010 (hereinafter referred to as the said rules), in rule 2, for the existing clause (j) of sub-rule (1), the following shall be substituted, namely:-
"(j) "e-Stamp" means, an electronically generated impression on paper or an electronic Stamp Certificate in a digital dematerialized paperless Form, issued by the Central Record Keeping Agency, to denote the payment of stamp duty."
3. Amendment of rule 22.— In the said rules, in rule 22, after
sub-rule (2), the following shall be inserted, namely:-
"(3) - Where digital e-Stamp is to be issued, the required information and details are pre-filled in the digital contract by the Information Utility from the data entered by the user or the financial institutions like Banks, Non-Banking Financial Companies, etc., the data is validated online, the amount of stamp duty is debited automatically, the digital e-Stamp Certificate is generated by the Central Record Keeping Agency in the format vide Annexure-A-2, the e-Stamp Certificate number is embedded on the document, and the digitally e-stamped document is shared to the Information Utility, respective financial institution and the user:
Explanation:— In the above sub-rule, the expression "Information Utility" means, an entity registered with the Insolvency and Bankruptcy Board of India under section 210 of the Insolvency and Bankruptcy Code, 2016, which serves as a credit and contract Repository."
(By order of the Lieutenant-Governor)
E. VALLAVAN, I.A.S., Special Secretary to Government (Revenue).
71
PART–II] LA GAZETTE DE L'ETAT
online publication at "https://styandptg.py.gov.in" Published by The Director, Government Press, Puducherry.