Samadhan Scheme Implementation Instructions, 2017
The Inspector General of Registration issued these instructions on 29 December 2017 to implement the Samadhan Scheme under Commercial Taxes and Registration Department Government Order Miscellaneous Number 189, dated 29 December 2017. The scheme allowed eligible document holders to recover documents pending for undervaluation proceedings by paying two thirds of the outstanding stamp duty and registration fee, and operated only from 3 January 2018 to 2 April 2018.
What the Samadhan Scheme governed
The Samadhan Scheme addressed registered documents pending for valuation and recovery of deficient stamp duty under sections 47A and 19(B)(4) of the Indian Stamp Act, 1899. These documents were pending with the District Revenue Officer (Stamps), Special Deputy Collector (Stamps), or Sub Registrar, preventing their return to document holders and delaying government revenue collection.
The scheme operated for three months, from 3 January 2018 to 2 April 2018.
Documents covered
The Samadhan Scheme applied to:
- Documents pending on 8 June 2017 without a final valuation order from the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps).
- Registered documents held by Sub Registrars on 8 June 2017 for referral under sections 47A or 19(B)(4).
- Documents registered on or before 8 June 2017 but referred to the stamp authorities after that date.
- Pending valuation matters under sections 47A(1) and 47A(3), and appeals pending as of 8 June 2017 under sections 47A(5), 47A(6) and 47A(10).
- Documents involving buildings where field inspection had established undervaluation. The inspected building value had to be used.
- Eligible copies of neighbouring state registrations made before 29 March 1997 that required action under section 19(B)(4), including copies later produced by document holders.
Concession and payment
Eligible document holders received a 33.33 percent concession on the difference between the stamp duty payable on the Sub Registrar's assessed value and the stamp duty already paid. They therefore had to pay two thirds of the deficient stamp duty. Two thirds of the deficient registration fee was also payable.
Payment was to be made directly to the Sub Registrar. Amounts exceeding Rs.1,000 were to be paid by demand draft, and payment could also be accepted through a treasury remittance slip. After payment and certification, the document was to be returned without delay.
Documents not covered
The Samadhan Scheme did not apply where a final valuation order had already been passed but the deficient stamp duty remained unpaid. It also excluded documents already under revenue recovery proceedings under section 48.
Sub Registrars were required to notify eligible document holders, display eligible document lists, provide a separate collection counter and send a further notice after 15 days where the concession had not been used.
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Common questions
Can I use the Samadhan Scheme now to recover an old document?
No. The instructions state that the scheme operated only from 3 January 2018 to 2 April 2018.
How much of the deficient stamp duty had to be paid?
An eligible document holder had to pay two thirds of the difference between the stamp duty payable on the Sub Registrar's assessed value and the stamp duty already paid. A 33.33 percent concession applied to that difference.
Did the concession apply after a final valuation order was passed?
No. Documents with a final valuation order and unpaid deficient stamp duty were excluded, as were documents under revenue recovery proceedings under section 48.
Where was payment made and when was the document returned?
Payment was made directly to the Sub Registrar, not to the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps). After payment and certification, the document was to be returned without delay.
