1(1) All duties, penalties and other sums required to be paid under this chapter or under chapterIII may be recovered by the Collector by distress and sale of the movable or immovable property of the person, from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue.
(2) All duties, penalties and other sums required to be paid under this chapter or under chapter III shall be a charge on the property which is the subject matter of the instrument.
(3) An entry of the charge referred to in sub-section (2) shall be made in the indices specified in the Registration Act, 1908 (Central Act No. 16 of 1908) and such entry shall be deemed to be a notice under the said Act.
(4) Where the subject matter of the instrument is-
(i) a revenue land, a copy of the charge entered into the indices under sub-section (3) shall be sent to the Tehsildar concerned who shall enter the information in the land records; and
(ii) a land vested in, or placed at the disposal of, a local authority or a building or any part thereof situated within the area of a local authority, a copy of the charge entered into the indices under sub-section (3) shall be sent to the local authority concerned which shall get the information entered into the records maintained in respect of such land or building, as the case may be.
256-A. Power of Inspector General of Stamps to reduce or waive interest and penalty--
(1) Notwithstanding anything contained in this Act, Inspector General of Stamps may on an application made in this behalf by a defaulter, reduce or waive the amount of interest or penalty or both upto a maximum limit of rupees twenty five thousand if the defaulter agrees to deposit the remaining amount of duties, penalties, interest and any other sums required to be paid by him under this Act within thirty days from such order.
(2) If the defaulter fails to deposit the amount specified in subsection (1) within the time specified in that sub-section, the order of reduction or waiver passed under sub-section (1) shall stand withdrawn on the expiry of aforesaid period of thirty days.
(2) All duties, penalties and other sums required to be paid under this chapter or under chapter III shall be a charge on the property which is the subject matter of the instrument.
(3) An entry of the charge referred to in sub-section (2) shall be made in the indices specified in the Registration Act, 1908 (Central Act No. 16 of 1908) and such entry shall be deemed to be a notice under the said Act.
(4) Where the subject matter of the instrument is-
(i) a revenue land, a copy of the charge entered into the indices under sub-section (3) shall be sent to the Tehsildar concerned who shall enter the information in the land records; and
(ii) a land vested in, or placed at the disposal of, a local authority or a building or any part thereof situated within the area of a local authority, a copy of the charge entered into the indices under sub-section (3) shall be sent to the local authority concerned which shall get the information entered into the records maintained in respect of such land or building, as the case may be.
256-A. Power of Inspector General of Stamps to reduce or waive interest and penalty--
(1) Notwithstanding anything contained in this Act, Inspector General of Stamps may on an application made in this behalf by a defaulter, reduce or waive the amount of interest or penalty or both upto a maximum limit of rupees twenty five thousand if the defaulter agrees to deposit the remaining amount of duties, penalties, interest and any other sums required to be paid by him under this Act within thirty days from such order.
(2) If the defaulter fails to deposit the amount specified in subsection (1) within the time specified in that sub-section, the order of reduction or waiver passed under sub-section (1) shall stand withdrawn on the expiry of aforesaid period of thirty days.
Source footnotes
1. Substituted by the Raj. Finance Act, 2013 (Act No. 12 of 2013) (w.e.f. 10.04.2013)2. Inserted by the Raj. Finance Act, 2014 (Act No. 14 of 2014) (w.e.f. 31.7.2014)
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More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Instrument chargeable with dutySection 4 · Payment of stamp duty in cashSection 5 · Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlementSection 6 · Instrument relating to several distinct mattersSection 7 · Instruments coming within several descriptions in the ScheduleSection 8 · Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original documentIndia Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.