Pauper Stamp Duty

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           If any person claims that he is a pauper and is not in a position to pay the dues, the Court refers such cases to Collector through a pauper notice in connection in connection with order 33, rule 6 of C.P.C or order 44, rule (1). Collector in turn refers it to RDO. RDO sends it for enquiry to MRO. Based on the enquiry suitable action is taken. In some cases invoking RR Act dues are collected. If it is found that the person is a Pauper then write off proposals have to be initiated. Depending on amount, the write off proposals are carried out by MRO or RDO or Collector.

         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


BSO NO 106 & 107


Form for submitting write off proposals.