Samadhan Scheme Implementation Instructions

What the scheme governed

The Samadhan Scheme addressed registered documents kept pending for valuation and recovery of deficient stamp duty under the Indian Stamp Act, 1899. It applied where no final valuation order had been passed by 8 June 2017 and was intended to release documents while recovering blocked government revenue.

The Inspector General of Registration gave the instructions to registration officers, District Revenue Officers (Stamps) and Special Deputy Collectors (Stamps) for implementing Government Order Miscellaneous No. 189 of the Commercial Taxes and Registration (J1) Department, dated 29 December 2017.

Who could use it

The Samadhan Scheme covered:

• Documents pending with a District Revenue Officer (Stamps) or Special Deputy Collector (Stamps) for valuation as on 8 June 2017.
• Registered documents still held by Sub-Registrars for referral under the relevant undervaluation process as on that date.
• Documents registered by 8 June 2017 but sent to the stamp authorities later, or still awaiting dispatch from the Sub-Registrar Office.
• Pending valuation matters and appeals under the provisions identified in the instructions.
• Documents involving buildings where inspection had identified undervaluation. Where building valuation had not been completed, the Sub-Registrar was directed to complete it promptly.
• Certain copies of documents registered in neighbouring states before 29 March 1997 that required action in Tamil Nadu.

Concession and payment

The Samadhan Scheme granted a one third concession on the difference between the stamp duty already paid and the stamp duty payable on the value proposed by the Sub-Registrar using guideline value. The document holder therefore had to pay two thirds of the deficient stamp duty. Registration fee was also to be collected on this basis.

Payment was to be made through the Sub-Registrar Office, rather than to the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps). Amounts exceeding Rs. 1,000 were to be paid by demand draft. The instructions also permitted collection through bank draft or treasury remittance challan.

Exclusions and administration

The Samadhan Scheme did not cover documents for which a final valuation order had already been issued but the deficient duty remained unpaid. It also excluded documents under revenue recovery action.

Sub-Registrars were required to notify eligible document holders, state the amount payable, maintain a separate counter, certify payment on the document and return it promptly. Eligible document lists were also to be displayed at Sub-Registrar Offices.