1. ��Subject – �1. Overview of Indian Registration Act,1908, �2. E stamping in Assam,�3. Duties and functioning of Sub Registrar Office. ��Date – 01/10/2024��By – Secretary, Revenue and DM Department, Assam.��� �

Objective of the presentation���1. To acquaint newly recruited IAS probationers regarding basic information on Registration and Stamp duty management system of Assam.�

Organisation of the presentation��1. History of Registration System.�2. Why Stamp duty/Why Registration fee�3. Assam Scenario�4. Organisational Structure�5. Duties and responsibilities of Registering officers. �6. Contribution of Registration Fee & Stamp Duty to the State Revenue �7. Acts and Rules�8. E-stamping/digital stamping�9. Expected outcome�10. Way forward.�

The business of Revenue (Registration) & DM Department��1. Registration of various kinds of properties, deeds/instruments etc.�2. Administration of Indian Stamp Act, Registration Act, Transfer of Property Act, Power of Attorney Act, etc.�3. Revenue (Non Tax) collection by Stamp duty and Registration Fees.�4. Zonal valuation of land.�5. Stamp paper/Digital Stamping/e-stamping�6. Marriage registration under various marriage Acts (Special Marriage Act, 1954, Hindu Marriage Act, 1955 and Anand Marriage Act, 1909.)�7. License to Christian Marriage officers & Moslem Marriage officers.�

����Stamp duty��Stamping duty is charged upon an instrument governed under – Indian Stamp Act – 1899. As per Schedule – I of the Act there are 65 Nos. of documents, deeds, instrument- where duty is charged.�� Assam Government notified the new rates of Stamp Duty as per Section 9 of the Act.�For example:- Sale/lease/transfer/gift/mortgage of any kind of property (land, flat, etc.) 16^th September, 2021. �Registration Fee��When an instrument is required to register for ascertaining the rights and interest of the parties involved. Registration of such instrument to be done by paying of a specified Registration fee. u/s 78 ( notification for revised rate 3^rd September, 2022).

Difference between Stamp Duty and Registration fee��Stamp Duty – Levied by Govt. as tax on legal document under Stamp Act.��Registration Fee – is charged paid to State for keeping document under public record.

Mandatory Registration (Sec 17)

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• Transfer of immovable property, Gift, Lease of property (< 1 year) of worth Rs. 100 and above.
• Receipt or payment of any consideration
• Contracts for transfer of property.

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Not Mandatory (Sec 18)

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• Will, Court decree value below Rs. 100, declaration, other than Sec 17.

Why registration of document is important

1. Documents declared mandatory to register as mentioned at Sec 17 of R.A.
2. Registered documents prevents from fraud and misuse of the property.
3. Serve as legal document in the court (provide protection).
4. Provides information to the people about nature & extent of the right about the property.

Revenue & DM (Registration) Department�

Organisational Structure�

Directorate office establishment

�Inspector General of Registration-

main controlling officer for monitoring Registration related matter.

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�Superintendent of Stamp-

Main controlling officer for monitoring physical Stamp paper /e-stamping/digital stamping related work.

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Registrar general of Marriages

Main controlling office for monitoring marriage registration under Special Marriage Act/Hindu Marriage Act, etc.

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Assistant Inspector General of Registration

To assist IGR

Function of IGR Directorate

Section 3 of the Registration Act, 1908 provides for the State government to appoint an officer to be the Inspector General of Registration. In Assam Director of Land Records and Surveys is the ex-officio IGR. He is entrusted with the following responsibilities:

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• Maintaining regular updation of citizen centric services by District Registrars/ Registering Officers.
• Monitoring the achieved targets of Revenue Collection.
• Planning and formulation allocation of budget to all registering officers.
• Inspection of all Registering Offices.

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• Arrangement and allocation of logistics provision as per budgetary provisions.
• To act as Drawing and Disbursing Officer for the department.
• To act as an appellate authority related to the Acts & Rules.
• Recruitment and management of Grade III and Grade IV staff of field offices.
• Training of registering officers.
• Preparation of proposals, reports etc for onward submission to Govt. as and when required.

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Duties and Responsibilities of Registering Officers

1. The main function of Deputy Registrar is mainly inspecting the registering offices under the jurisdiction of zones allotted by the government.

(ii) Registration of documents

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2. The main functions of Sr. Sub-Registrars/ Sub-Registrar are to register documents presented by the public for registration as per The Registration Act, 1908.

(ii) The progress assessment of stamp duty and registration fee of the presented documents.

(iii) To maintain Registrar works and indexes and perform other official duties.

Duties and Responsibilities of Registering Officers

• Section 34 provides that before registration a registering officer shall

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• Enquire whether or not such document was executed by the persons by whom it purports to have been executed;

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• Satisfy himself as to the identity of the persons appearing before him and alleging that they have executed the document; and

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• in the case of any person appearing as a representative, assign or agent, satisfy himself of the right of such person so to appear.

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Duties and Responsibilities of Registering Officers

• Section 35 provides Procedure to be followed on admission and denial of execution respectively. Registration of any document may be denied by a Registering Officer subject to the provision of this section.

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Duties and Responsibilities of Registering Officers

• Attendance of an executant or witness may be summoned by a Registering Officer as provided in Section 36 of the Act.

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• Section 63 empowers Registering Officers to administer oaths and record of substance of statements.

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• Sec 33 of The Stamp Act, 1899 empowers Registering Officers impound instruments not properly stamped.

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• Registering Officers in Assam are also notified as Marriage Officers under The Special Marriage Act, 1954, The Hindu Marriage Act, 1955 and The Anand Marriage Act, 1909.

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Duties and Responsibilities of “DISTRICT REGISTRARS”

• In every district the government notifies one officer as the “Registrar” for the district U/s 6 of the Act. In Assam District Commissioners are ex-offico Registrar for his district.

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• Section 68 empowers the Registrar to superintend and control Sub-Registrars as under:

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• Every Sub-Registrar shall perform the duties of his office under the superintendence and control of the Registrar in whose district the office of such Sub-Registrar is situate.

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• Every Registrar shall have authority to issue (whether on complaint or otherwise) any order consistent with this Act which he considers necessary in respect of any act or omission of any Sub-Registrar subordinate to him or in respect of the rectification of any error regarding the book or the office in which any document has been registered.

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Duties and Responsibilities of “DISTRICT REGISTRARS”

• Sec 72: Appeal to Registrar from orders of Sub-Registrar refusing registration on ground other than denial of execution.

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• Except where the refusal is made on the ground of denial of execution, an appeal shall lie against an order of a Sub-Registrar refusing to admit a document to registration (whether the registration of such document is compulsory or optional) to the Registrar to whom such Sub-Registrar is subordinate, if presented to such Registrar within thirty days from the date of the order; and the Registrar may reverse or alter such order.

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• If the order of the Registrar directs the document to be registered and the document is duly presented for registration within thirty days after the making of such order, the Sub-Registrar shall obey the same, and thereupon shall, so far as may be practicable, follow the procedure prescribed in sections 58, 59 and 60; and such registration shall take effect as if the document had been registered when it was first duly presented for registration.

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Duties and Responsibilities of “DISTRICT REGISTRARS”

• Sec 73: Application to Registrar where Sub-Registrar refuses to register on ground of denial of execution.

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• When a Sub-Registrar has refused to register a document on the ground that any person by whom it purports to be executed, or his representative or assign, denies its execution, any person claiming under such document, or his representative, assign or agent authorised as aforesaid, may, within thirty days after the making of the order of refusal, apply to the Registrar to whom such Sub-Registrar is subordinate in order to establish his right to have the document registered.

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• Such application shall be in writing and shall be accompanied by a copy of the reasons recorded under section 71, and the statements in the application shall be verified by the applicant in manner required by law for the verification of plaints.

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Registration System in Assam (E-Panjeeyan)

What is E-Panjeeyan

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E-Panjeeyan system is a document repository where all types of documents of the organisation can be search and located in the shortest possible time.

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System Services under E-Panjeeyan System

• Document Registration
• Marriage registration under Hindu Marriage Act and Special Marriage Act
• Registration fee structure
• Stamp Duty information

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Procedure of Registration on e-Panjeeyan System�Duties of RO: (Step I)��Verification of document by Registering Officers (RO)��(i). Whether the document is presented or deposited u/s 23 of Registering Act (within 4 months) of execution.��(ii). Whether presented within the jurisdiction of the Registering Office.��(iii). Eligibility of persons to present document for registration (u/s 32) (Photos/identity)��(iv). Enquire whether such document was executed by the person by whom it purports to have been executed (u/s 34, 35) (to be satisfied on the identity of both 1^st and 2^nd Party involved in the registration).�

(v). The day, hour and place of presentation and the signature of every person presenting a document for registration shall be endorsed at the time of presenting it (u/s 52).��(vi). Define article under which the document will be registered as per contents of the documents.��(vii). Assess as per stamp table prepared by Govt. Notification then after asked to deposit all registration fee (u/s 80) as per table of Registration Fee prepared by the Govt. (u/s 78).��(viii). RO also see the provision prescribed under Indian Stamp Act and Registration Act.

Step II�Citizen will go to operator 1� ��Operator 1�A) Data entry – document type, Party name, consideration amount/zonal valuation whichever is higher.�B) Collect fee/challan and issue receipt�C) Submit data and generate serial no. of the document� �Operator 2�A) Data entry – party details and land details if landed property�B) Check NOC�C) Capturing photo and fingerprints of all executants, witness, identifier.�D) Submit to RO for final verification.� Continued in Next slide…………..�

RO�A) Final verification (stamp, fees, NOC, article no., book no.)�B) Lock estamp�C) Accept and Generate deed no.�D) Endorsement: affix the date and his/her signature to all endorsements (u/s 52, 58, 59)���Operator 3�A) Verify all ID proof and Scan and upload along with the document.�B) Collect the receipt of deposit of registration fee (by online payment, bank deposit challan, by E-GRAS)�C) Deliver the document to the party concerned by capturing photo and fingerprint of the recipient.�

National Generic Document Registration System (NGDRS)��Under the Integrated Land Management System (ILRMS), the single window interface for land revenue services delivery in Assam, presently the e-panjeeyan is the software solution for computerization of registration.� NGDRS have recently launched a pilot project in Kamrup and Darrang district covering SR offices at Kamrup Sadar, Boko, Hajo, Rangia, Dalgaon, Mangaldoi. All existing system such as E-Panjeeyan, Zonal valuation, NGDRS and ILRMS will be integrated shortly for all districts of Assam. Imparting training to ROs and upgradation of system is under process.��Document Management System (DMS)���The Document Management System (DMS) is an application for digitalisation of commissioned registered deeds for searching and retrieval of the deeds. The DMS application has been integrated with the existing e-Panjeeyan.�

Present status of registration process:

• Registration process in the State of Assam started its digital journey in the year 2009 in form of e-Panjeeyan, a centralized software developed by NIC as a part of ILRMS (Integrated Land Record Management System). It is used by Registration Offices of the State for the purpose of document registration and other related services in online mode.

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• In February, 2024, National Generic Documents Registration System (NGDRS) has been rolled out statewide replacing e-Panjeeyan for better management of registration services with enhanced technology.

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• SEWA SETU; the portal developed to implement The Assam Right to Public Service Act, 2012 is available to enable the citizens to apply and avail the notified services in a time bound manner.

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Present status of registration process (Contd):

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• Online payment of the necessary fees and duties have been enabled through e-GRASS portal. The state has moved on to 100% e-Stamping in collaboration with SHCIL as conventional stamps are discontinued w.e.f. 1^st October, 2023.

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• A Document Management System (DMS) module is also has been developed under DILRMP in which part of legacy documents have been digitized.

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NGDRS :: ROLL OUT OF A NEW ERA

• Project NGDRS initiated by the Department of Land Resources, Ministry of Rural Development, Government of India, with a vision “One Nation One Software” of the Central Government that provides a common, generic and configurable application developed for registration departments across the country.
• As Govt of Assam decided to migrate to this advanced platform, Pilot phase was launched in six SROs under two districts of Assam in June, 2023.
• Rounds of brainstorming of HoD’s, Registering Officers and other stakeholders with software developers (NIC Pune) in close co-ordination with NIC Assam regarding customization as per prevailing statutory provisions of the State.

NGDRS :: ROLL OUT OF A NEW ERA

• Integration of NGDRS with Integrated Land Record Management System (ILRMS) and Sewa Setu (Right to Public Service Portal).
• Improvement of IT infrastructure at SRO’s: Installation of SLAN, Supply of Desktops and Biometric Devices, scanners etc as required.
• Capacity building/Training of Registering Officers and Executives.
• Formation of Tech-Support Team for backend support.
• State-wide rollout of NGDRS on 14-Feb-2024.
• Legacy e-Panjeeyan Data has been made accessible from NGDRS platform
• Continuous improvisation/customization based on user experience and requirements.

Ease of doing business with NGDRS

Citizen

1. Pre Registration Data entry and slot booking

2. Application for NEC

3. Application for CC

4. Applicatio for Marriage Registration

• Online application for all designated services.
• Crowd free working environment is SRO’s with pre-booked slots for desired services saving precious time.
• Error free pre-registration data entry.
• Access to govt property valuation (Zonal Value).
• Self assessment of Stamp Duty, Registration Fees.
• Online payment of Stamp Duty (e-Stamp), Registration Fees and other service charges.
• Single or zero visit to the SRO’s.

Ease of doing business with NGDRS

• Efficient centralised administration and control as per govt policy.
• Implementation of data safety, security and integrity with introduction of block chain technology.
• Dashboard at various levels for effective monitoring.
• Customised Report, Registers and Logs.

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Ease of doing business with NGDRS

• Minimised workload on Data Entry Operators.
• Prompt disposal of services.
• Proper valuation of landed properties and accuracy of stamp duty & registration fees.
• Online verification of NOC’s from District Commissioners for conveyance of immovable properties.
• No counterfeit stamps and minimised risk of cash handling.
• e-KYC verification minimising risk of impersonation.
• No risk of local storage of critical data with introduction of central database and cloud storage.
• Convenient web-enabled portal.

Integration

• Integration with “Sewa Setu” for online service applications.
• Integration with Dharitree to fetch Zonal valuation (ensure proper valuation of land parcels),
• Integration with NOC application (data fetched from NOC application to ensure authenticity and prevent any deviation).
• Integration with Dharitree (enables auto-mutation of RoR)
• Integration with e-GRAS for online payment
• Integration with SHCIL for e-Stamping facility

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NGDRS: Workflow

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Expected outcome from introducing of automutation & NGDRS

1. Introduction of automutation will increase the speed and number of registration and will lead to increase in collection of Registration fee.
2. Zonal valuation was manually determined. Now rollout of NGDRS to all over Assam will give accuracy and high momentum in collection of fees and duties and collection.

How is Stamp Duty Calculated/ Factors��-Stamp duty is calculated based on the agreement value of the property or ready reckoner rate/Zonal valuation fixed by Govt. whichever is higher. For example, if the agreement value of a property is Rs. 70 lakh and the ready reckoner rate of the property is Rs. 55 lakh, stamp duty collection will be based on Rs. 70 lakh.��-Several other factors are taken into consideration while calculating Stamp duty.��

• Property status (if the property is new or old)

• The area where the property is located (urban, suburban, rural, metropolitan)

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• Age of the owner (there may be discounts for senior citizens)

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• Gender of the owner (some states may offer stamp duty concession for female owners

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• Usage of the property (if the property is residential or commercial)

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• Type of property (independent house or flat)

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These factors are now taken into consideration in the Assam Govt. recent notification on stamp duty & Registration fee while revising the rate factors taken into consideration.

Such as Man/woman/Joint/Blood related/residential/flats etc.

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How to Pay Stamp Duty�Stamp duty can be paid in the below mentioned ways:

• Stamp Paper – the most common method of paying stamp duty is with the help of stamp paper. Here, an individual must purchase a stamp paper from an authorized vendor and get the terms and agreement printed on the same. Both the buyer and seller are supposed to sign the document, and within the four months of signing the stamp paper, the buyer should get the property registered under his/her name.

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• E-Stamping – E-Stamping is the computer-based process of paying the stamp duty online. The Stock Holding Corporation of India Limited (SHCIL) has been appointed as the Central Record Keeping Agency for all the e-stamping related issues in India. After the user has successfully applied for e-stamping and paid the stamp duty, the user gets the e-stamp certificate with a Unique Certificate Number (UIN) that can be downloaded and used for future references.

Different modes of paying stamp duty in e-Stamping system

• Cash
• Cheque
• Demand Draft
• Pay order RTGS
• NEFT.
• Account to Account transfer

Background of e-Stamping in Assam.

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• E-Stamping in Assam was launched in 17th June 2009 in Kamrup Metro District on pilot project basis.

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• Roll out of E-Stamping service in 30 Districts of Assam through ACC (CSC e-Governance Service India Ltd ) started in January 2018.

E-Stamp expansion

Present status of e-stamping centres in Assam as on 1^st October, 2023

• Total – 1019/1002
• CSC-417, SHCIL-7, Licensee vendor – 550, RGVB – 34, Union Bank - 11

New initiative

• Govt. of Assam has permitted physical stamp Vendors & Assam Gramin Vikash Bank to act as e-stamp ACC in 23^rd July 2021.
• Union Bank of India has also been accorded permission to act as e-stamp ACC in Assam in Sep 2022.

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Current Status :: Assam

Government of Assam has permitted Stock Holding to issue e-stamp certificates Digitally from April 2021

Digital e-Stamp permitted for 18 Articles in Assam.

New Launches-Online Module

• Online e-Stamping through Self Printing for denomination upto Rs 500/- launched on 14^th Nov 2022 (www.shcilestamp.com).

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• Integration of e-stamping with ePanjeeyan system launched on Nov 2022 making locking of e-stamp compulsory before registration of documents at SRO.

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• Government of Assam has permitted Stock Holding to issue Digital e-stamp certificates.

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Digital stamping

• The method of paying non-judicial stamp duty on business agreements, contracts, and other legalised documents online is called digital stamping.

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• Digital e-Stamp available online for 18 Articles in Assam through ACC- Nesl for the documents where registration is optional. Mostly used by bank and other financial institution regarding loan agreement, Bank Guarantee, Mortgage deed etc.

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Article

Document Description (Digital e-Stamp) in Assam

2.

4.

5 (c)

Administration Bond Affidavit

Agreement or Memorandum of an agreement - Agreements other than applicable under 5(a) and 5(b)

Agreement relating to deposit of title-deeds, pawn or pledge - If such loan or debt is repayable on demand or more than three months from the date of instrument evidencing the agreement Agreement relating to deposit of title-deeds, pawn or pledge - If such loan or debt is repayable not more than three months from the date of such instrument

Appraisement or Valuation Apprenticeship deed Composition Deed

Copy or extract

Indemnity Bond

Lease less than one year

Bank Guarantee / Letter of Credit

Mortgage Deed without possession / Hypothecation Deed Notarial Act

Note or Memorandum Reconveyance of Mortgage Property Respondentia Bond

Share Warrants

6 (a)

6.(b)

8.

9.

22.

24.

34.

35. (a) (i)

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40. (b) 42. 43. 54. 56. 59.

• DigiDoc- A unique ONLINE platform facilitating documents execution on real time basis.
• User friendly system which is simple to understand by citizens.
• Build on secure platform using PAN validation for login credential.
• Provides option for mode of execution:
• Completely digital way- Digital payment of Stamp duty and generation of eStamp and document execution by Aadhar Based eSign or digital signature as per citizen’s choice.
• Documents executed are legally compliant and enforceable.
• Documents can be executed from the convenience place of the citizen- home or workplace.
• Documents can be executed at the convenient time of executors.
• With Aadhar eSign, any Aadhar holder can sign documents electronically without the need of physical paperwork.
• Documents are legally compliant and enforceable.

Road Ahead

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• It is proposed to introduce Digital Directory of Non-Registerable or Optionally Registerable Documents .

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• Total E court Fee system

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Registration Fee, Stamp Duty & Land Revenue Collection – Last 7 Years

Source: CT-MIS

Step taken towards Reforms in respect of Stamp & Registration��

Revenue Augmentation by rationalisation of non - tax Revenue by

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1. Amendment of the Indian Stamp (Assam Amendment) Act, 2021.
2. Amendment of Registration Act 1908 under Section 78 for enhancing the Registration fees.
3. Revision of Zonal valuation of land including tea land of Assam, 2022 -2023.
4. Revamping of Stamp duty structure for the mining lease of the State.

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100 % Digitization of stamping system in the State :-

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1. Providing of complete electronic stamping system for the citizen and financial institution, 2023.
2. Change over of physical stamping system to digital stamping, 2023,october.
3. Assam Digital Stamp (Payment of duty by means of e-Stamping) Rules, 2023.

Marriage Registration

• Framing of Assam Rules of Anand Marriage Act, 1909 specially for Sikh Community residing in Assam, 2023.

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• Revision of Marriage registration fees under special marriage Act and Hindu Marriage Act, 2022.

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• Encouraging Registration of marriages for legal protection of the bride by providing financial assistance under Arundhati Gold Scheme from financial year 2020-2021, 2021-2022 and 2022-2023.

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Thank You