[ 69 ]

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:-

Amﬂºƒˆ \VWÈ ∂´E>µ

La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

E≈©A ÿkπX|

EXTRAORDINAIRE

EXTRAORDINARY

∂]ÔV´D ÿ√u≈

Publiée par

Published by

ÿkπX|

Autorité

Authority

Registered with the Registrar

of Newspapers for India under

No. 10410

Registered No.

PY/44/2021-23

®ı

Amﬂºƒˆ

sBVw¬˛wÁ\

2022 }

\VÏﬂ |

10 {

No. 10

Poudouchéry

Jeudi

Mars

2022

No.

Puducherry

Thursday

10th

March

2022

(19 Phalguna 1943)

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).