The provisions of The Karnataka Stamp act, 1957 relating to assessment on stamps square measure as below;
Adjudication on correct stamps
Section 31. (1) once any instrument, whether or not dead or not and whether or not antecedently sealed or not is dropped at the Deputy Commissioner, and also the person conveyance it applies to possess the opinion of that officer on the duty (if any) with that it's guilty, and pays a fee of (one hundred rupees) the Deputy commissioner shall confirm the duty (if any) with that, in his judgement, the instrument is guilty.
(2) For this purpose the Deputy commissioner might need to be provided with Associate in Nursing abstract of the instrument, and conjointly with such legal document or alternative proof as he might take for necessary to prove that each one the facts and circumstances touching the chargeability of the instrument with duty or the number of the duty with that it's guilty square measure absolutely and actually set forth in this, and should refuse to proceed upon any such application, till such abstract and proof are equipped accordingly:
Provided that –
(a) No proof equipped in pursuance of this section shall be used against a person in any civil continuing except in any enquiry on the duty with that the instrument to that it relates is guilty; and
(b) Every person by whom any such proof is equipped, shall on payment of the total duty with that the instrument to that it relates, is chargeable, be mitigated from any penalty that he might have incurred beneath this Act by reason of the omission to state actually in such instrument any of the facts or circumstances same.
Certificate by Deputy Commissioner.
Section 32.(1) once an instrument dropped at the Deputy Commissioner beneath section thirty one, is in his opinion, one among an outline guilty with duty, and
(a) The Deputy commissioner determines that it's already absolutely sealed, or
(b) The duty determined by the Deputy Commissioner beneath section thirty one, or such a add as, with the duty already paid in respect of the instrument, is up to the duty thus determined, has been paid, the Deputy Commissioner shall certify by endorsement on such instrument that the total duty (stating the amount) with that it's guilty has been paid.
(2) once such instrument is, in his opinion, not guilty with duty, the Deputy Commissioner shall certify in manner same that such instrument isn't thus guilty.
(3) Subject to any orders created beneath Chapter VI, aninstrument upon that an endorsement has been created beneath this section shall be deemed to be punctually sealed or not guilty with duty, because the case might be; and, if guilty with duty, shall be due obvious or otherwise, and should be acted upon and registered as if it had been originally stamped:
Provided that nothing during this section shall authorise the Deputy Commissioner to endorse-
(a) Any instrument dead or 1st dead in Bharat and dropped at him once the expiration of 1 month from the date of its execution, or 1st execution, because the case might be;
(b) any instrument dead or 1st dead out of Bharat and dropped at him once the expiration of 3 months once it's been 1st received within the State of Karnataka; or
(c) any instrument guilty with a requirement not surpassing fifteen paise or a mortgage of crop (Article thirty five (a) of the Schedule) guilty beneath clause (a) or (b) of section three with a requirement of twenty-five paise, once dropped at him, once the execution thence, on paper not punctually sealed.
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