After
the Pauper Suit is finally disposed off, the Court forwards the decree to the
Collector U/R. 14, 33 C.P.C. for recovering the amount of Court fee due to
the Government from the Plaintiff or defendant as the Case may be. The Court
fee mentioned in the decree can be recovered from the property of the person
liable for the payment, as if it were an arrear of Land Revenue. The recovery
of Pauper Stamp Duty in Pauper Suits is laid down in Standing order No. 106
and 107 appended to the Stamp Manual.
A Ledger
of P.S.D. should be maintained both in Mandal Revenue Officer's Office and
Collector's Office in the form given in Appendix-VIII B of the D.O.M. All
amounts P.S.D. should be entered in the Ledger as soon as the Decree is
communicated. The item in the Register should be kept pending till the entire
amount is either collected or written off.
All cases
of PSD of more than Rs.250/- should be enquired into by M.R.O. or Dy.
Tahsildar and cases involving less than 250/- can be entrusted to Revenue
Inspectors, either for Collection or for sending write off proposals.
Where there
is no scope to recover the P.S.D., write-off proposals have to be submitted
in the proforma given in Appendix-II. As per standing Order No. 107 of
Revised Stamp Manual (Chapter-X) the Board of Revenue i.e., Commissioner,
Survey Settlement & L.R. is authorised to write off without limit,
Collectors are competent to write off up to a limit of Rs.1,000/- and Revenue
Divisional Officers upto a limit of Rs.100/- The Govt. in Memo. No. 43002/
Regn. I(2)/95-12, Dt.11.3.197 have transferred the subject collection of
P.S.D. from Commissioner of Survey Settlement & Land Revenue to the
Commissioner & Inspector General of Registration & Stamps.
The P.S.D. collected shall be remitted to the HOA.
0070 - Other Administrative Services
MH 60 - Other Services
800 - Other Receipts
SH 81 - Other Items
OH001 - Other Items - Pauper Stamp Duty
