18 June 2021
when we do payment of Stamp duty and Registration fees on IGR site for leave and license agreement .After registration ,One "DEFACED" word comes on challan in red color . So What does it Actually indicate ? And can we provide that challan to both parties ?
19 June 2021
Anonymous , in future pl disclosed your identity in future. The chalan you get from bank for payment of stamp duty, which is valid to use for 06month from date of purchase of stamp. The registering officer while registering seen the period of six months on chalan if is crossed it becomes defaced and accordingly defaced chalan endorsed in red color is attached to the instrument. It is a part of Instrument. Anonymous , in future pl disclosed your identity in future.
20 June 2021
The date of generation of the "Challan Identification Number (CIN)" or the date of generation of the "Government Reference Number (GRN)" whichever is later, shall be treated as the date of purchase of stamps, for the purpose of these rules and for all other purposes referred to in Act. The simple receipt generated by the stamp duty payer shall, be signed by himself in token of its authentication. Similarly, the simple receipt generated by the iauthorized, participating bank shall be signed by the officer or officers of the banks as provided in these rules. The holder of the simple receipt mentioned in clause (e) shall get it defaced from the Registering Officer with whom the instrument is to be registered or from the Collector if related with the payment of stamp duty in accordance with relevant sections of the said Act, within six months from the date of purchase of stamps. No simple receipt shall be treated, as valid unless it is defaced by the registering officer or any other officer authorized to do so within a period of six months from the date of purchase of stamps. The Registering 'Officer or the Collector as the case may be, on receiving the simple receipt shall deface it and attach the defacement e-challan duly signed by him, to the instrument :
Provided that, as and when the defacement of the simple receipt is done automatically by the Stamp and Registration Information Technology Administration (SARITA) system, an endorsement of defacement would be sufficient. In case of multiple receipts, either they may be printed serially date-wise on the front pages or similarly affixed on the top of the instrument, the defaced e-challan shall be affixed on the backside of the page where the simple receipt has been affixed or printed as the case may be :
Provided that, if there is no space to affix the defaced e-challan as provided above, then in that case, it should be annexed at the end of the instrument.