STAMP Act chungchang thil awmzia

Stamp duty tih hi Sawrkar hriatpui tur chi lehkha-a ticket bela chhiah chawi tihna a ni. In hmun lo ram in lei, in pek thu-ah Revenue Department-in tangka chawi tur (stamp duty) a tih san thu-ah, mipuiin harsatna an tawk a, tlem han sawi fiah ve ṭulin ka hria.

1. Kum 1996 khan he Indian Stamp Act, 1899 hi Mizoramah tlem tlem tidanglamin hman ve theih tura siam a ni (vide the indian stamp (Mizoram Amendment Act, 1996). He Indian Stamp Act, 1899 Schedule 1-ah hian Articles 65 a awm a. Amendment Act 5.2-in a sawi angin Indian Stamp Act, 1899 chu hman ve a ni a, tlem tlem siam ṭhain Indian Stamp Act, 1899 Schedule 1-a Article 1-10,12, 15-20, 22-26, 28-29, 31, 33-36, 48, 50, 51, 54-61 leh 64-65 te chu thil danglam an ni a (S.2). heta tarlan loh Indian Stamp Act, 1899-a mite chu hman ve tur an ni.

Indian Stamp (Mizoram Amendment) Act, 1996 hman ve ṭan a nih hian chhiah chawi a sang em em a, thuneitu (Regis-tering authorities) ten an hmang ngam lo. Chuvangin, tumahin chhiah sangin an pe lo. Register of Documents ruat a nih khan Indian Stamp (Mizoram Amendment) Act chu a hmang lo.

2. Revenue chhiah a lo san tak viau-ah chuan Mizoram sorkhar chuan siam-
ṭhatna dang The Indian Stamp (Mizoram Amending) Act, 2007 chu a lo tichhuak leh ta a. Hei hian a hmaa Article 5 Clause (g) kha a rawn tidanglam ta a. Hemi ang chuan ram neitu nihna leh inleichhawnna vel atan chuan leh Loan atan te pawh stamp duty chu 0.5 percent (of market value) tih a ni a, a tam berah Rs. 500/- aia tam lo tura tih a ni. Hei hi kan hmang ta char char a.

Hetiang zelin Article 15 na pawh chu siamṭhat a ni a, siamṭhatna ang chuan Rs. 500/- chinah stamp duty chu 1%-ah fixed a ni a, a tam berah Rs. 500/- a ni. Article 23 Clause (d) pawh siam ṭhat a ni. (d) Chenna In leh a building chhiah atan Rs. 1,00,000/-ah Stamp duty Rs. 100/- a ni. Ram leh In hlutna Rs. 1,00,000/- aia tam Rs. 5,00,000/- aia tlem siah chuan chhiah Rs. 250/- a ni a. Ram hlutna Rs. 5,00,000/- chung lamah chuan stamp duty Rs. 500/- pek tur a ni.

3. Kuminah hian he inhmun lo ram inlei velna leh loan lak thil atana chhiah (stamp duty) chawi ngai chu siam ṭhat a lo ni leh ta a. Indian Stamp (Mizoram Amendment) Act, 2016 tih a ni.

Tunlaia kan buaipui tak dan tharah hian S.47 A leh 47 B hi belh a ni a. In hmun lo ram inleina atana leh valuation committee siamna atan hman a ni. Hemi bakah hian he dan tharah hian Indian Stamp Act Articles 5 leh Articles 23 chu Mizorama hman theih tura siam a ni bawk.

5. He dan tharah hian Indian Stamp (Mizoram) Amending Act, 2007 chu sawi lan a ni hauh lova, hemi kal kan hian Indian Stamp Act chu Mizorama hman theih turin direct-in siam tawp a ni. The Indian Stamp (Mizoram Amendment) Amending Act, 2007 chu paih bo (repealed) a la ni hauh lo bawk. He dan 2007 ami hi ala nun reng lai hian sorkhar hian stamp duty Rs. 500/- aia tam a la thei em tih hi he dan kengkawhtu (enforcing agency) 'chu chu Registering authority tihna' hian a thuneihna a ni chiah em tih hi ngaihtuah tham a ni. Tunhnaiah ram inleina thu leh hla atan he Amendment Act, 2016 that hmang hian Registering Authority chuan Stamp Duty a sanga pe turin a phut ta tlat mai a, mi engemawzatin a sang tel a sing tel an lo pe hman tawh a. Mipui an phun nasa hle.

6. He dan thar S.5 ang chuan, Principal Act

(a) Clause (e) paih a ni.

(b) Clause (g) paih a ni.

Principal Act article 23 angin clauses (a)(b)(c) chu thlak a ni a. In hmun lo ram in hlanchhawnna (conveyance) atan chuan market value aṭanga 2 percent chawi a ngai ta a.

He dan tharah chuan Stamp Duty (chhiah) pek tur tam lamah limit siam a ni ta lova, market value a san leh chhiah a sang zel a ni ta mai a. Chu chuan mipui phurrit nasa tak a thlen ta mek a ni. Mi naran tan hei hi a tam lutuk (exorbitant) a, phurrit siamtu a tling ta a ni.

7. Ka ngaihdan chuan 2007-a dan siam hi paih a la ni si lova, he danin chhiah pek tur a tuk sang ber Rs. 500/- hi hman rih mai tur a ni.

Tunah hian dan inkawkalh tak mai, pakhatah maximum stamp duty tuk sa, pakhatah maximum limit awm lo a awm tlang mek a. Hei hi Mizoram Sorkhar leh Registering Authority (chhiah khawntu) te hian an sawifiah a ngai a ni. Dan pahnih inkalh thil thuhmunah a awm tur niin a lang lo.

A tawp khawka tuartu tur chu mipuite an ni. He mi thu-ah hian Sanglura Sailo (RIP) leh C. Lalrampari inkhinna 2013(2) GLT 274 hi han tarlang ila.

Hetianga stamp duty atana dan siam a nih tawh chuan chhiah chu pek ngei tur a ni tawh a. Pek a nih loh chuan In hmun lo ram neih kha pawm theih a ni dawn lo a ni. He inkhinna judgment-ah hian Indian Stamp Act, 1899 S.35 chu sawi lan a ni a, miin a In leh lo bungraw neih kha stamp duty pe thlapa a nei a nih loh chuan ro tlingah, thu tlingah, loan lak nana hmanraw tlingah hman theih a ni dawn si lo a ni.

Chuvangin, mipuite harsatna sutkianna ṭha ber chu dan dinglai ni tho si, 2007 ami, fee chawi tur Rs. 500/- aia sang lo kan hman mek kha hman leh rih mai hi a ni. He dan tharin stamp duty a tuk hi chu a sang uchuak hle chu a ni.

Tui bill, electric bill, motor chhiah te rorellai sorkharin a tisang vak vak a, heng mah hi phurrit tih tawh nak alaiin a zual zawpui vaihlenhlo tih ang mai a ni a, mipui thlavang hauh tur eptu party te hian beisei aiin hma an la na lo mah mah zawk a. Hmana tuten emaw Revenue Office an suasamna ai khan a lian fe zawk. Opposition party te hi mi tam tak chuan an tawng khawp lo ngawt ang. Sorkhar tih mualpho hrim hrim tumna ni lovin mipuite rahbehna sutkian hi politician-te hna pawimawh tak a ni.

“No instrument changable with duty shall be admitted in evidence for any purpose by any person having by law or consent of Parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped”

- Rualkhuma Hmar