The Kerala Stamp Act, 1959 is a law that governs the use of stamps in the state of Kerala, India. It specifies the types of instruments that require stamping, the amount of stamp duty payable, and the procedures for stamping instruments.
The Act defines an “instrument” as any document that is used to create, transfer, or terminate a legal right or obligation. Some of the common types of instruments that are subject to stamp duty under the Act include:
- Sale deeds
- Mortgage deeds
- Gift deeds
- Wills
- Powers of attorney
- Agreements
- Promissory notes
- Bills of exchange
- Cheques
The amount of stamp duty payable on an instrument depends on its nature and value. The Act provides a schedule that lists the different types of instruments and the corresponding stamp duty rates.
The Act also specifies the procedures for stamping instruments. Instruments can be stamped at any of the designated government offices, such as the Collector’s office or the Registration office. The stamp duty can be paid in cash or by cheque.
The Act also provides for penalties for non-compliance. If an instrument is not stamped, it is inadmissible in evidence and the person who executed the instrument may be liable to a fine.
Stamp Duty in Kerala
Document | Explanation | Stamp Duty |
---|---|---|
Acknowledgement of a debt | A written acknowledgment of owing a debt. | Rupee 1 |
Administration Bond | A bond filed by administrators of an estate. | Two rupees fifty paise for every Rs. 100 or part there of the amount or value or secured |
Adoption Deed | Legal document formalizing the adoption of a person. | Rs. 50 |
Affidavit | A written statement of facts sworn to be true. | Rs. 10 |
Agreement or Memorandum of an Agreement | A contract between parties outlining terms and conditions. | Rs. 15 |
Appointment in Execution of Power | Document appointing someone to execute a power. | Rs. 75 |
Appraisement or Valuation | Document relating to the appraisal or valuation of property. | Rs. 30 |
Apprenticeship Deed | Agreement outlining terms of an apprenticeship. | Rs. 10 |
Articles of Association of a Company | Document detailing regulations for a company’s operation. | Rs. 1000 |
Articles of Clerkship | Document related to a clerk’s articles of training. | Rs. 500 |
Award | Legal decision or judgment by an arbitrator. | Rs. 30 + 1.50 for every 1000 |
Bill of Exchange | Written order to pay a certain amount to a specific party. | Two rupees fifty paise for |
every Rs. 100 | ||
Bond | Agreement with specified financial obligations. | Two rupees fifty paise for every Rs. 100 |
Bottomry Bond | Bond related to maritime law, involving ship and cargo. | Two rupees fifty paise for every Rs. 100 |
Cancellation | Document cancelling a previous agreement or transaction. | Rs. 100 |
Certificate or Other Document | General term for various types of certificates. | Rs. 0.50 |
Charter Party | Agreement for hiring a whole or part of a ship. | Rs. 5 |
Composition Deed | Agreement settling terms of debt repayment. | Rs. 100 |
Conveyance | Transfer of property ownership. | Rs. 6 on Every Rs. 100 |
Conveyance in the nature of part performance | Conveyance showing partial transfer. | Rs. 8 on Every Rs. 100 |
Copy or extract | Duplicate copy or extract of a document. | Rs. 10 |
Counterpart or duplicate | Duplicate or counterpart of an original document. | Rs. 15 |
Customs Bond | Bond related to customs duties or taxes. | Rs. 5 for every Rs. 100 |
Divorce | Legal dissolution of a marriage. | Rs. 10 |
Certificate of enrolment in the roll of advocates | Enrolment as a legal practitioner. | Rs. 250 |
Lease | Legal agreement for property use. | Explained Here |
Letter of allotment of shares | Letter confirming allocation of shares in a company. | Rupee 1 |
Letter of Credit (Letter of Guarantee) | Financial instrument to ensure payment to a third party. | Rupee 1 |
Letter of License | Document granting a license for certain actions. | Rs. 1 |
Memorandum of association of a company | Legal document outlining company’s constitution. | Rs. 1000 |
Notarial Act | Act performed by a notary public, often involving oaths. | Rs. 15 |
Note or Memorandum | Written note or memorandum of a transaction. | Rs. 0.75 |
Partnership Deed | Agreement outlining terms of partnership. | Rs. 100 |
Dissolution of Partnership | Document regarding the dissolution of a partnership. | Rs. 100 |
Power of Attorney | Authorization to act on someone’s behalf. | Rupee 1 apart from attorney to sell any immovable property |
Surrender of Lease | Document surrendering a lease agreement. | Rs. 1 |
Benefits of eStamp Paper
- e-stamping is a convenient method
- Usage of e-stamping eliminates the need of non-judicial stamp papers for document registration
- All details of stamping can be obtained from a single online portal
- e-stamping makes the registration process quick
- e-stamping is tamper-proof
- Validation is straightforward with e-stamp
Generate Kerala eStamp Online
Step 1: Visit the official webpage of the Registration Department of Kerala.
Step 2: Click on Online Applications option..
Login to the Portal
Step 3: Login into the portal using user name and password.
Token Creation
Step 4: After login to the portal select new token.
Step 5: In this section, select below mentioned details:
- District
- Taluk
- Sub Register Office
- Transaction Type
- Sub Transaction Type
- Book No
Step 6: After selecting SRO and transaction type click on submit.
Step 7: In the next section, the applicant needs to enter details of presenter and documents.
Step 8: Fill claimant details (buyer’s details). The applicant can edit the entered claimant details by clicking on the edit button.
Step 9: Provide Executants details (seller’s details). The applicant can edit the details if needed.
Step 10: To enter the power of Attorney details, click on Power of Attorney option.
Step 11: The applicant needs to enter details regarding the document:
- Document Amount
- Original District, Village, Taluk, Local body or SRO
- The licence number of the document writer
- Presentation Type
Generate e-stamp
Step 12: In the mode of e-stamp payment, select the e-stamp option.
Step 13: Enter stamp date, date of execution and all other mandatory details.
Step 14: Click on save; the fee details will be shown. The applicant can purchase now eStamp.
Step 15: After entering all other required details and completing self-verification, submit the application for eStamp generation by clicking on Submit Application for e-Stamp.
Fee Payment
Step 16: Click on Online payment icon on this screen.
Step 17: The fee can be paid as follows:
- Stamp duty only
- Registration fee only ( Note: this case is applicable only after paying the stamp duty)
- Stamp duty and Registration fee together
Step 18: System will display the fee details; the applicant has to select the payment options. They can use any of the following payment modes:
- e-payment
- Direct treasury payment
Step 19: After selecting the payment option, click on proceed to pay.
Step 20: Verify stamp paper details, and the mobile number click on save.
Step 21: The applicant will receive an OTP to the registered mobile, enter the OTP then the payment option will be enabled.
Step 22: Click on PAY NOW button: System will display the details entered and an essential message regarding how to proceed for payment.
Step 23: e-Treasury screen will appear, and the applicant can select Bank and proceed for payment.
Download e-stamp
Step 24: After successful payment, revisit the registration portal and confirm the payment.
Step25: The applicant can see the details of the fees. To download eStamp Paper, click on the e-stamp button.
Step 26: Enter GRN to cross verify the challan with eStamp.
Select the time slot
Step 27: The final steps are to select a time slot and submit the application to SRO.
Details in eStamp Paper
The e-stamp will contain below-mentioned details:
- e-stamp Serial number
- Government Receipt Number (GRN)
- Department Reference Number
- Payment Date and Time
- Nature of Instrument
- Value of Instrument
- Amount of stamp duty paid
- Name of payee
FAQs
What is Kerala eStamp?
Kerala eStamp is an electronic stamping system introduced by the Government of Kerala for the payment of stamp duty. It is a digital alternative to traditional stamp papers and facilitates the payment of stamp duty for various transactions and documents.
What are the advantages of Kerala eStamp over traditional stamp papers?
Kerala eStamp offers several advantages over traditional stamp papers, including convenience, efficiency, and transparency. It eliminates the need for physical stamp papers, reduces the risk of fraud, and allows for easy verification of stamp duty payments online.
How does Kerala eStamp work?
Kerala eStamp works by generating a unique Electronic Secure Document (ESD) online, which serves as evidence of payment of stamp duty. Users can access the Kerala eStamp portal, enter the required details, make the payment online, and download the digitally signed ESD.
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