[Link] 1 Ch.
4-F
PART F- AUDIT AND CONTROL OF STAMP REVENUE IN
THE PUNJAB.
The following instructions for the audit and control of
Stamp Revenue in the Punjab, are issued by the Governor of
Punjab, the Punjab High Court and the Financial
Commissioners, in their judicial capacity, for the guidance of
all officers and courts under their respective control:-
RULES
(1) These rules shall be termed “The Punjab Stamp Title.
Audit Instructions, 1933.”
(2) There shall be appointed stamp auditors for the Appointment
of stamp
purpose of the audit of every document requiring a stamp auditors.
which is presented to a court of law other than the High
Court or a public office.
(3) The Financial Commissioner as the Chief Controlling
Controlling Authority will determine the districts within the Authority.
jurisdiction of each auditor and fix his headquarters. The
auditors shall be under the direct control of the
Commissioner of the division in which they are from time to
time operating and shall be authorised by the Collector in
writing in the term of section 73 of the Indian Stamp Act.
(4) The auditor shall prepare a bi-monthly Tour programme
programme of his tour by districts and after obtaining the of auditors.
approval of the Financial Commissioner give due notice to the
Collector of the district concerned and the Commissioner of
the division of his forthcoming visit.
The auditor shall spend the least possible time on
travelling and more time on actual audit work. He shall visit
each district in his charge once a quarter and spend about
eight days at the headquarters of a district and two days at
each tahsil.
[Link] 2 Ch.4-F
Scope of audit. (5) The auditor shall, on visiting a district, audit all
fresh institutions, documents and files pending or otherwise
in all courts and registration and other offices including
record-rooms. Such inspection shall be from the date on
which the last audit terminated.
The auditor shall, in particular, see that the stamps
used are genuine and have not been removed from files and
re-used.
Registers of (6) Every person described in section 33 of the
stamp deficiency. Indian Stamp Act and every public official referred to in
section 6 of the Court Fees Act shall maintain a record of
stamp deficiencies in Civil Register XVIII. The Collector shall,
in addition to the said register maintained by him in respect
of his own Court, maintain a register in form S.A. 5, of
documents sent to him under section 38 of the Stamp Act.
These registers shall be maintained in respect of all
deficiencies whether found in audit or independently.
Auditor to check (7) The auditor shall examine the register No. XVIII
these registers. maintained by the court or office with a view to seeing that it
is properly maintained and that collections are made not only
on account of deficiencies detected in audit but on account of
deficiencies detected independently. He shall also examined
the register maintained by the Collector in Form S.A. 5.
Deficiencies in (8) Once a case has been decided and consigned to
stamps to be
notified to the
the record-room, deficient court-fees are not recoverable
collector. under the existing law; instances, therefore, of such short
recoveries in court-fees as may be brought to light in the
general record-room will merely serve the purpose of
educating readers and moharrirs or taking disciplinary action
against them. But deficiencies in stamp duty may be brought
to the notice of the Collector of the district with a view to
action under section 61 of the Stamp Act.
Help to be rendered (9) The presiding officers of all courts and heads of
to the auditor by the
Courts and officials. offices will give the auditor access to all records and
accounts, etc., and, so far as lies in their power, assist him in
the performance of his duties.
[Link] 3 Ch.4-F
(10) In the course of his audit the auditor shall draw Auditor to draw
the attention of presiding officers of courts and heads of attention of officers
as to their powers
offices to documents before them which are insufficiently and duty re.
stamped, and shall advise them where necessary in relation insufficiently
stamped
to their powers and obligations as follows:- documents.
(i) Under the Stamp Act-
(a) To impound documents under section 33 of the
Stamp Act.
(b) To admit unstamped documents in evidence
under section 35.
(c) To dispose of impounded documents under
section 38. The Collector may also ask the auditor
to note on cases coming before him under
sections 39 to 43 and also seek any other
assistance which he may consider necessary.
(ii) Under the Court Fees Act:-
To determine correct fee leviable on any document.
The auditor, if necessary, will discuss the point at
issue with the presiding officer and if required by
him be present at the discussion in court before
orders are passed.
(11) The auditor will maintain for each district a Register S.A.1.
register in Form S.A.1, in which he will note as it is
discovered, each deficiency in stamp duty and court-fees.
(12) After discussion of his preliminary notes with the Officers to whom
presiding officer or head of office, the auditor will prepare a copy of audit note
is to be sent.
formal audit note and send typewritten copies to the
presiding officer or the head of the office, as the case may be,
and to the Collector of the district concerned. This note will
[Link] 4 Ch.4-F
include a statement in form S.A.3 of deficiencies discovered,
and columns 1 and 6 to 15 will be left blank.
Copies of audit notes on revenue courts and offices,
including Sub-Registrars, should also be sent to the
Commissioner of the division. In the case of civil courts,
where the audit discloses some serious defects, a copy of the
audit note should be sent to the District and Sessions Judge
through the Collector of the district.
Action to be taken (13) The presiding officer of the court or the head of
Audit Note, Form the office shall transfer columns 2 to 5 of Form S.A.3 to Civil
S.A.3. Register XVIII and proceed to take necessary action on the
note. In cases where he does not agree with the auditor or
where he considers it necessary to h ear the party concerned
before passing orders, he shall, where possible, discuss the
matter with the auditor. The presiding officer or head of the
office will return the Form S.A.3 to the auditor after
completing columns 1, 6 to 8 and noting in column 15, the
cases, if any, in which he disagrees with the auditor, but
without necessarily completing columns 9-14. The auditor
after completing his register will return the form to the court
or office report to the Collector any case in which the
presiding officer or head of the office has been unable to take
the advice of the auditor. The Collector (if he thinks fit and
after consulting the Financial Commissioner, if necessary)
will take action under section 61 of the Stamp Act, or in the
case of the Court Fees Act, draw the attention of the appellate
court, or take other appropriate action in the case of other
offices.
Posting of (14) All courts and offices shall, in addition to the
recoveries in proper account of recoveries effected by them in Civil Register XVIII,
register and writing
off irrecoverable
show recoveries effected at the instance of the stamp auditor
items. in columns 10 and 11 of the said register and also S.A.3
Irrecoverable loss of stamp revenue is required to be written
of under paragraph 20.19 of the Book of Financial Powers,
and shall be entered in columns 18 and 19 of register XVIII
and columns 11 and 12 of Register S.A.3. They shall also
send to the auditor at the end of each months their copies of
[Link] 5 Ch.4-F
Form S.A.3. so that he may complete his returns of recoveries
made at his instance from time to time and irrecoverable
items written off, after which he will return the form to the
court or office. If the court or office has sent a document to
the Collector under section 38 of the Stamp Act, it will have
no concern with columns 9 to 12.
(15) Special attention shall be paid by the auditors to Action to be taken
by auditors re:
pauper suits and all their stages carefully watched while they pauper suits.
are pending in courts. After their disposal the auditors shall Register S.A.5.
draw the attention of the Collector to the court-fees
realizable, and shall suggest to him what steps will ensure
early realization. When a court fails to pass an order for
costs, the auditor shall advise the Collector to move the court
concerned under Order 33, Rules 12, Civil Procedure Code.
The auditor shall keep a register of all such cases in Form
S.A. 5.
(16) The auditor shall, at the time of his visit to a Auditor to check
district, inspect the applications for grant of refund of the applications for
refund of value of
value or renewal of spoilt and unused court-fee and non- stamps and
judicial stamps and register maintained by the Refund Clerk registers of stamp
vendors.
and report the result of his inspection to the Collector of the
district.
The auditor shall also inspect the registers of stamp
vendors and check their stock of stamps.
(17) The auditor shall bring to the notice of the Defects in the vend
be brought to
Collector defects in the vend arrangements and make arrangements to
suggestions where necessary for improvement of the the notice of the
Collector.
arrangements.
(18) The auditors shall monthly submit report by Monthly reports
districts to the Assistant Secretary to Financial by auditors. Form
Commissioners through the Collector and Commissioner. S.A.4.
In these reports the auditors should give details of the
period spent, and of the work done on each day. They should
[Link] 6 Ch.4-F
also state the total number of cases examined by them and
note separately for each district the total number of deficient
stamp duty discovered and recovered at their instance under
the following heads:-
(1) on plaints;
(2) on copies;
(3) on applications, etc;
(4) on process fees;
(5) on objection petitions;
(6) on powers of attorney;
(7) on security bonds, etc., filed in courts;
(8) on miscellaneous petitions in the English record; and
(9) on documents filed by the parties.
The report shall be accompanied by a statement in
Form S.A.4 showing district totals and also copies of the
audit notice on the courts and offices audited.
Certificate in form (19) In support of their claims for travelling allowance
S.A.6 to be attached
to travelling
the auditors will obtain from the presiding officers of courts
allowance. Bills by and Collectors a certificate in Form S.A.6 and attach it to
auditors. their monthly travelling allowance bills.
Review of stamp (20) The Local Audit Department is relieved of the
audit system by audit of stamp duty and court-fees.
Financial
Commissioner.
A brief account of the work done under this system
shall be included by the Financial Commissioners in their
annual note on the Stamp Administration.
[Link] 7 Ch.4-F
(Punjab Government [Link].418-P. F-47-S, dated the 19th
May, 1933).
2. The forms prescribed in these rules may be
obtained on indent from the Controller of Printing and
Stationery, Punjab.
[Link] 8 Ch.4-F
[Link]., Stereo A. & [Link].353
(FORM S.A.3).
NOTE OF DEFICIENCIES DISCOVERED IN AUDIT TO BE SUBMITTED TO COURT OR
OFFICE CONCERNED WITH HIS INSPECTION NOTE BY THE AUDITOR
DISTRICT………………………..COURT OR OFFICE…………
Serial No. in No. of Brief Deficiency in Serial No. State if sent to Duty recoverable under
civil register suit particular stamp duty in register Collector section 35 of Stamp Act
XVIII s of suit or or court-fees S.A.I. under section or under the Court Fees
case 33 of Stamp Act
Act
1 2 3 4 5 6 7
Penalty Recovered Written off as Balance
imposed irrecoverable by
under section competent authority
35 of Stamp Duty Penalty Duty Penalty Duty(Column 7- Penalty
Act Columns 9 and (Column 8- REMARK
11) Columns S
10 and 12)
8 9 10 11 12 13 14 15
[Link] 9 Ch.4-F
[Link]’. Stereo A. and T No.351
(FORM S.A.I.) DISTRICT OF………….
REGISTER OF STAMP DEFICIENCIES DISCOVERED BY THE AUDITOR (AUDITORS
REGISTER)
Serial No. Court or No. of Brief Deficiency in State if case has Penalty if any
office and suit particulars stamp duty or been sent to under
name of of suit or court-fees Collector under section 35 of
presiding case discovered section 38 of the Stamp
officer Stamps Act Act
1 2 3 4 5 6 7
By COURT OR OFFICE BY COLLECTOR
Amount recovered at the Amount recovered at the Amount written off as irrecoverable
instance of the auditor instance of the auditor. by competent authority.
Duty Penalty Duty Penalty Duty Penality REMARKS
under under
section 35 Section 35
of Stamp or 40 of
Act Stamp Act
8 9 10 11 12 13 14
[Link] 10 Ch.4-F
F.C’S. Stereo. A & T. No.354
(Form S.A.4.)
STATEMENT SHOWING DEFICIENCIES IN STAMP DUTY AND COURT-FEES DISCOVERED BY----------------------
--STAMP AUDITOR, AND RECOVERIES MADE BY COURTS AND COLLECTORS OF THE
__________________________DISTRICTS DURING THE MONTH OF 19______.
(TO BE SUBMITTED BY THE AUDITORS TO THE FINANCIAL COMMISSIONERS MONTHLY)
District Deficiencies in Court- Deficiency in court-fees and TOTAL OF Recoveries made Recoveries
fees and stamp duty stamp duty discovered COLUMNS by Courts and made during
discovered during the during the previous month Collectors at the previous
month instance of the months
2&4 3&5 auditor during the
month
Duty Penalty Duty Penalty Duty Penalty Duty Penalty Duty Penalty
1 2 3 4 5 6 7 8 9 10 11
Amount written off Amount TOTAL OF COLUMNS BALANCE REMARKS
as irrecoverable written off as 8,10,12 & 14 9,11,13 Column 6- Colum
during the month irrecoverable & 15 column 16 n 7-
during column
previous 17
month
Duty Penalty Duty Penalty Duty Penalty Duty Penalty
12 13 14 15 16 17 18 19 20
1
Serial No.
2
Name of plaintiff or appellant
OF
CASE
BRIEF
ULARS
3
PARTIC-
Name of defendant or respondent
4
[Link]
Court or office from which sent
(Form S.A.5.)
5
Section under which sent
6
Description of document impounded
and nature of deficiency
F.C’s. Stereo A. & T. No.335
7
Name and address of the person
presenting the document
8
If discovered in audit, state date and
serial No. in register S.A.I
9
Duty
11
10
Penalty
DEMAND
11
Duty
12
Penalty
RECOVERED
13
Name of treasury or sub-treasury
with No. and date of treasury receipt
District________________
14
Duty
Ch.4-F
15
Penalty
REGISTER OF DEFICIENCIES IN STAMP DUTY DEALT WITH BY THE COLLECTOR
16
Authority
WRITTEN OFF AS
IRRECOVERABLE
17
Duty
BALANCE
18
Penalty
19
REMARKS
[Link] 12 Ch.4-F
F.c’s. Stereo A. & T. No. 356
(FORM S.A.6.)
Certified that ______________, Stamp auditor, started
audit in this court/office on __________ and audited the
stamp and court-fee accounts of this court or place/office for
__________days.
Dated_______________
Place________________
Signature of Presiding
Officer of Court, or Head
of Office.
