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Suggestions are welcomed on e-mail: dir–[email protected]

Panaji, 14th March, 2024 (Phalguna 24, 1945)

SERIES I No. 50

Reg. No. G-2/RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Revenue

___

Notification

35/01/03/2023-RD-I/271

In exercise of the powers conferred by

sections 10, 74 and 75 of the Indian Stamp

Act, 1899 (Act No. 2 of 1899) as in force in the

State of Goa and all other powers enabling it

in this behalf, the Government of Goa

hereby makes the following rules so as

to further amend the Goa e-Stamp Rules,

2022, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa e-Stamp

(Amendment) Rules, 2024.

(2) They shall come into force on the date

of their publication in the Official Gazette.

2. Amendment of rule 9.— In rule 9 of the

Goa e-Stamp Rules, 2022 (hereinafter referred

to as the “principal Rules”),—

(i) in sub-rule (1), for the figures “0.65”, the

figure “1” shall be substituted;

(ii) in sub-rule (1), the following explanation

shall be inserted, namely:—

“Explanation: The Central Record

Keeping Agency shall retain commission

or discount of 0.50% and remit 0.50% to

the Authorised Collection Centre every

fortnightly.”

3. Amendment of rule 11.— In rule 11 of

the principal Rules, for the words “between

the Central Record Keeping Agency and the

Authorised Collection Centers at their own

level as per their agreed terms” the words

“by the Government” shall be substituted.

4. Substitution of rule 15.— For rule 15 of

the principal Rules, the following rule shall

be substituted, namely:—

“15. Stationery charges for issuing

e-Stamp certificate.— The Authorised

Collection Center shall charge a fee of

Rs. 15/- each, for stationery, etc., from the

purchaser of e-Stamp Certificate.”.

5. Substitution of Form-1.— For Form-1

appended to the principal Rules, the following

form shall be substituted, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 50

(EXTRAORDINARY No. 2)

14TH MARCH, 2024

3126

FORM-1

(See rule 5(1))

AGREEMENT

This Agreement is made on this __________ day

of _____________ Between the Governor of Goa

(hereinafter referred to as the First Party of the

First Part and (Name of Central Record Keeping

Agency) having its registered office at (address)

and represented in this act by its (designation),

Mr/Mrs/Ms. __________, by virtue of __________

dated _________, which (hereinafter referred to as

the “Second Party”) which expression shall include

its successors, assignees and administrators of the

Other Part.

Whereas, the Government of India, Ministry of

Finance, Department of Economic Affairs appointed

Industrial Finance Corporation of India Ltd. (IFCI)

as consultant to suggest alternative methods of

Collection of Stamp Duty;

And Whereas, the IFCI, after due bidding

process, has selected and authorised the Second

Party herein to act as Central Record Keeping

Agency for the Computerization of Stamp duty

administration system;

And Whereas, the First Party has decided to

appoint/authorize the Second Party for the

Computerized Stamp Duty Administration System

(C-SDAS) on _________ basis for the period of

__________ months in the State of Goa to denote

the payment of stamp duty to the Government of

Goa and issuing the e-Stamp Certificates through

its own branches or offices and through the

Authorised Collection Centers (hereinafter called

as ACCs) against a payment of commission or

discount @ 1.00 percent of the amount of stamp

duty so collected through e-Stamping mechanism;

And Whereas, the Second Party has agreed to

work as a Central Record Keeping Agency within

the State of Goa and to develop a system for the

collection of stamp duty on behalf of the Government

of Goa from ultimate purchaser of e-Stamp

Certificate.

And Whereas, the parties hereto have decided

to reduce the terms and conditions of their

Agreement into writing.

Now, Therefore, the parties hereto execute this

Agreement on the following terms and conditions:

1. Appointment of Second Party.— 1.1 The

First Party hereby appoints the Second Party

as its authorized Central Record Keeping

Agency (CRA) to undertake the following

activities:

(i) That the Second Party agrees to create

need based software infrastructure, in

consultation with the First Party, including

its connectivity with the main server, in

the offices of the Inspector General of

Registration, the District Registrars, the

Sub-Registrars, the Sub Treasury Offices,

the Director of Accounts and the

Authorised Collection Centers, and at other

designated places or offices in the State,

as specified by the First Party;

(ii) That the Second Party shall develop

a system which will permit the payment of

Stamp duty by the client/ultimate user

either on its own through Internet or, with

prior approval of the State, through

Approved Intermediaries hereinafter called

Authorised Collection Centers.

(iii) That the Second Party shall facilitate

in selection of Authorised Collection Centre

for collection of stamp duty and issuing

e-Stamp Certificate duly approved by the

First Party;

(iv) That the Second Party shall act as a

co-ordinator between the Central Server,

Authorised Collection Centers (hereinafter

referred as ACCs) and the offices of the

Inspector General of Registration, the

District Registrars, the Sub-Registrars, the

Sub Treasury Offices, the Director of

Accounts or any other office or place in

the State, as specified by the First Party;

(v) That the Second Party shall collect

stamp duty on behalf of First Party and

generate e-Stamp Certificates through the

computer system;

(vi) That the Second Party shall be bound

to remit the consolidated amount of stamp

duty collected by its branches or by its

Authorised Collection Centers to relevant

Head of Account of the State Government,

in accordance with the Goa e-Stamp Rules,

2022 (hereinafter called the Rules);

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 50

(EXTRAORDINARY No. 2)

14TH MARCH, 2024

3127

(vii) That the Second Party shall retain

0.50% of the amount of stamp duty collected

through e-Stamping mechanism and shall

pay the commission or discount of 0.50%

to the Authorised Collection Centers every

fortnightly.

1.2 That the terms and conditions of this

Agreement may be altered or supplemented

by the Parties depending upon the

circumstances which may warrant any such

change for the smooth operations of the

stamp duty payments or collections and the

exigencies of business, in consultation with

each other.

2. Territory.— That the territory covered

under this Agreement shall be in the entire

State of Goa for a period of _________.

3. Appointment of Approved Agencies/

/Authorised Collection Centres (ACCs).— 3.1

Any Nationalized Bank or the Scheduled Bank

controlled by the Reserve Bank of India or

the Financial Institutions or Undertaking

controlled by Central or State Government or

Post Offices or offices or branches of the

Second Party or Licensed Stamp Vendors or

such other Agencies or persons as approved

by the First Party shall be eligible for

appointment as Authorized Collection

Centres.

3.2 The Second Party shall not change the

location or increase the number of ACCs

without prior written permission of the First

Party.

3.3 The First Party shall have the power to

inspect the relevant records of the Second

Party or its ACCs without assigning any

notice.

3.4 All the offices of Second Party in the

State of Goa on need base shall also do the

collection of stamp duty for which no separate

approval shall be necessary from the

Government. The First Party may direct the

Second Party to operate offices to do the

collection of stamp duty in areas within the

territory which are not covered by any

approved Authorised Collection Centers.

3.5 The Authorised Collection Centers shall

be equipped with the required computer

systems, printers, internet connectivity and

other related infrastructure which are

necessary to implement the e-Stamping

system as specified by the Second Party in

consultation with the First Party. The

configuration of the computer system and

connectivity shall meet the specifications of

the Second Party and which may be subject

to change with prior intimation to the First

Party.

3.6 The cost of providing equipment and

infrastructure referred hereinabove shall be

borne by the concerned Authorised Collection

Centers.

3.7 All the branches of Second Party and

Authorized Collection Centers shall access

the main server through internet by using a

distinguished identification code and a

confidential password allotted by Second

Party. The password shall be kept strictly

confidential and the concerned Authorized

Collection Centers shall change it immediately

after its allotment to maintain the

confidentiality.

3.8 The ACCs will enter the requisite

information and details in the system and

download a e-Stamp Certificate with the

Unique Identification Number (UIN), which

shall be attached to the document. The details

of the stamp certificate shall be available on

the e-Stamping Server (e-SS).

4. Fees.— 4.1 That the Second Party shall

not charge commission or discount exceeding

the agreed rate of 1.00 percent of the amount

of stamp duty collected through e-Stamping

mechanism out of which 0.50% of the

commission shall be shared with the

Authorised Collection Centers. The said

commission shall be inclusive of taxes, if any,

and shall be the net commission receivable

by the second party. The Second Party shall

deduct such commission from the collected

amount of stamp duty and shall remit the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 50

(EXTRAORDINARY No. 2)

14TH MARCH, 2024

3128

balance amount into the State Government

Account.

4.2 That the Authorized Collection Centers

shall charge a fee of Rs. 15/- each for

stationery. etc., from the purchaser of

e-Stamp Certificate.

5. Mode of payment to the State

Government.— 5.1 That the Second Party

shall be bound to remit the consolidated

amount of stamp duty collected by its

branches or by its Authorised Collection

Centers to relevant Head of Account of the

First Party, “0030—Stamps and Registration;

02—Stamps—Non Judicial; 102—Sale of

Stamps; 01—Sale of Stamps” or any other

notified Head of Account in the manner

prescribed hereunder:—

(a) the Second Party shall remit the

consolidated amount of stamp duty, so

collected through e-Stamping system, to

the aforesaid Head of Account, after

deducting the agreed commission or

discount, not later than the closure of the

business hours of the next working day

from the date of such collection. If the

following day of T + I is a holiday, the

stamp duty amount shall be remitted on

next working day after holiday;

(b) the method of remittance of the

amount of stamp duty by the Second Party

to the Head of Account of the First Party

shall be through Electronic Clearing System

(ECS) or online Banking Fund Transfer or

Challan or otherwise, as may be directed

in writing by the First Party; and

shall be made to the Government Treasury

or the Authorised Bank(s) and the Second

Party shall maintain the daily account of

such remittances.

5.2 That the cut off time for the stamp duty

collected shall be till 12.00 midnight of the

transaction date.

6. Compatibility with the Registration

System.— 6.1 The office of the Sub-Registrar

and the Inspector General of Registration and

such other persons as the State may

authorize, shall have an access to the server

through internet server. Proper internet

connectivity shall be set up by such offices.

6.2 The Registering Officer before

registering any instrument shall verify the

correctness or authenticity of the e-Stamp

Certificate by accessing the relevant website

of the Second Party and entering the Unique

Identification Number (UIN) or with the help

of using the Bar Code Scanner. The

Registering Officer, after such verification,

shall further proceed to register the document

and after registering the document shall lock

the said e-Stamp Certificate by using the code

and password provided by the Second Party

to prevent re-use of such e-Stamp Certificate.

7. Hardware Requirements.— The First

Party shall provide necessary hardware and

infrastructure at the offices of the Inspector

General of Registration, the District

Registrars,

the

Sub-Registrars,

the

Sub-Treasury Offices, the Director of Accounts

and such other offices as authorised in this

behalf, which would include a Personal

Computer, Printer, Bar Code Scanner, Internet

Connection as required for implementing the

e-stamping system. The configuration of the

computer system and connectivity shall meet

the specifications of Second Party and which

may be subject to change with prior

intimation to the First Party.

8. General Obligations.— 8.1 The terms and

conditions of this agreement may be altered

or supplemented by the Parties depending

upon the circumstances which may warrant

any such change for the smooth operations

of the stamp duty payments or collections.

8.2 The Second Party shall ensure that

service of Computerized Stamp Duty

Administration System (C-SDAS), shall be

operational and accessible to any person

during banking hours from Monday to

Saturday (excluding Public and Bank Holiday).

8.3 The Second Party shall ensure that the

system shall have the logging capacity for at

least four hundred users at a time.

8.4 The Second Party shall not provide,

transfer or share any hardware, software and

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 50

(EXTRAORDINARY No. 2)

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any other technology or details or any data

with respect to the e-Stamping project

undertaken by it in the State to anybody

without written permission of the First Party,

except the duly appointed ACCs. That the

Second Party shall be liable to compensate

any loss caused to the First Party due to

violations of any terms and conditions of this

Agreement or any of the provisions of the rules.

8.5 The Second Party shall prepare and

provide such reports, as may be desired by

the First Party from time to time.

9. Training of the Personnel at the

Registrar’s Offices and Departments of the

State.— 9.1 The Second Party shall provide

suitable and adequate training for operation

and the use of the system to the manpower

and the personnel of the departments as

nominated by the First Party.

9.2 The training provided at the premises

of the First Party by Second Party shall be

free of cost for the first time to the candidates

suggested by the First Party, which may be

upto ten or such other mutually agreed

greater number of officials.

9.3 The Second Party may assume that the

trainees have the required skills and

knowledge pre-requisites to follow the

training on the Application.

9.4 The training for operation and the use

of the system, to the identified manpower or

personnel’s of the Department shall be

provided by the Second Party at the place/

/premises decided by the First Party. The

Second Party shall be responsible for

arranging and providing all the necessary

facilities and equipments at the designated

premises for conducting the training at their

own cost.

9.5 That at periodic intervals to be mutually

decided by the parties, the refresher courses

on any up-gradation, modification to the

system shall be provided by the Second Party.

10. Term of Appointment.— 10.1 The term

of appointment of the Second Party shall be

valid for ……………… or as may be decided

by the First Party. The period of ……….... shall

be effective from the date of execution of this

Agreement.

10.2 The appointment of Second Party may

be renewed by the First Party. The application

for renewal of appointment shall be made to

the First Party by Second Party within a

period of two months before the expiry of the

running term of appointment.

10.3 The First Party or Appointing Authority

before making inquiry or taking decision on

the application for renewal may call for any

information or record from the concerned

offices of Second Party or Authorised

Collection Centre for the purpose of renewal

of appointment.

10.4 The First Party, if satisfied may renew

the appointment on a fresh Agreement and

on an Undertaking-cum-Indemnity Bond.

11. Termination of Appointment.— 11.1 The

appointment of the Second Party shall be

terminated by the First Party before the

stipulated period, on the ground(s) of any

breach of any of the obligations or terms of

Agreement or provisions of the Goa e-Stamp

Rules, 2022 or financial irregularity or for any

other sufficient reason, as the case may be.

11.2 The appointment shall not be

terminated until,—

(a) The Second Party has been given one

month’s notice specifying the grounds for

such termination; and

(b) The Second Party has been given a

reasonable opportunity of being heard.

11.3 On termination of appointment under

this rule, the Second Party shall transfer all

the data generated during the period of

appointment to the First Party. After the

termination of the appointment of the Second

Party, it shall not use or cause to be used the

data generated during the period of

appointment for its business or any other

purpose whatsoever.

12. Change of Central Record Keeping

Agency.— After the expiry of the initial or

renewed term of appointment or on

termination of this Agreement as per the

terms and conditions stipulated herein, the

First party will be at liberty to avail the

services/facilities of e-stamping for part or

whole of the State of Goa by appointing any

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 50

(EXTRAORDINARY No. 2)

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3130

other agency of its choice and the Second Party shall not raise any objection for such

appointment.

13. Force Majeure.— 13.1 Notwithstanding anything contained in this Agreement, neither

Party shall be responsible for the failure or delay in performing the obligations hereunder

arising from any cause beyond the reasonable control, including acts of God, acts of civil

or military authority, fires, epidemics, wars, terrorist acts, riots, earthquakes,

storms, typhoons, floods and such other circumstances beyond the control of the Parties. In

the event of any delay, the time for the Second Party to perform their part shall be extended

for a period equal to the time lost by reason of such delay. Further, if the contingency cannot

be removed permanently or by extending the period beyond two months, the Agreement,

upon notice, served by the First Party, the Second Party shall be relieved from the contractual

obligations by terminating the Agreement, except to the rights to which they may be entitled

to a settlement and final accounting.

13.2 Any order from a competent court either temporarily or permanently preventing

either Party from performing its obligations/discharging its responsibilities.

13.3 Any other circumstances beyond the Control of Second Party and which, in the

absence of this clause, shall operate to frustrate this Agreement.

In Witness Whereof the Parties hereto have hereunto set and subscribed their respective

hands and seal, the day and year herein above written.

For and on behalf of Governor of Goa

For and on behalf of ............................. (Name

through Revenue Department, Government

of Central Record Keeping Agency) through

of Goa

............................ (Name and Designation)

First Party

Second Party

Witness:-

1. .........................................................................

.................... .................... ....................

2. .........................................................................

.................... .................... ....................

Place: Porvorim-Bardez Goa.

Dated:

6. Amendment to Form 2.— In Form 2 appended to the principal Rules, for clause (ii), the

following clause shall be substituted, namely:—

“(ii) the First Party hereby undertakes that the Authorised Collection Centers shall not

be appointed without the prior approval of the Second Party.”.

By order and in the name of the Governor of Goa.

Avelina D’sa E Pereira, Under Secretary (Revenue-I).

Porvorim, 14th March, 2024.

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