The following table of fees prepared by the Government of Maharashtra in exercise of the powers conferred by Section 78 of the Registration Act, 1908 (XVI 1908) in its application to the State of Maharashtra and in supersession of notifications issued in that behalf is hereby published as required by Section 79 of the said Act. (Amended on 28/12/2001, 26/03/2003, 29/12/2003, 11/9/2014)
(2) The registration fee on the following documents shall be levied on an ad-valorem scale on the amount or value of the consideration:–
* Acknowledgment (not being of the nature described in Article III),
* Agreement for consideration (See Note 6),
* Annuity Bonds (See Note 5),
* Bill of Exchange,
* Lease (See Notes 5 and 7),
* Instrument of Assignment,
* Mortgage (See Notes 1 and 2),
* Release Deed consideration (not being of the nature described in Article III),
* Any certified copy of a decree or order of Court.
(3) The registration fee on the following documents shall be levied on an ad valorem scale on the amount or value of the property:-
* Declaration of Trust,
* Release other than one falling under (2) above or Article III,
(3-A) The Registration fee on the following documents shall be leviable on an ad valorem scale on the market value of the property on which stamp duty is charged unless the subject matter of the document is money only in which case, the registration fee shall be leviable on the amount of money:-
* Certificate of Scale,
* Power of Attorney given for consideration or without consideration and authorizing the attorney to sell the property,
* Transfer of lease by way of assignment.
(4) The ad-valorem scale shall be.—
(a) If the amount or value of the consideration or of the property to which such instrument relates is wholly expressed therein.
| When the amount of value does not exceed Rs. 10,000/- | Amount of fee Rs. 100.00 |
| When the amount of value does exceed Rs. 10,000/- | Rs. 100.00 plus Rs. 10.00 for every Rs.1,000/- or part there in excess of Rs 10,000 subject to the maximum of Rs.30,000/- |
(b) If such amount or value is only partly expressed, the same ad valorem fee as above on the amount or value which is expressed and an additional fee of Rs. 25.00.
(c) If such amount or value is not expressed at all a fixed fee as under:-
Note 1:- Where property subject to a mortgage is sold to the mortgagee, the difference between the purchase money and the amount of the mortgage in respect of such fee has already been paid, shall be considered as the amount of consideration for the deed of sale; provided the mortgage deed is proved to the satisfaction of the registering officer to have been duly registered and the fact of such registration is noted in the deed of sale. When there is no difference between the purchase money and the amount of mortgage the fee leviable shall be Rs.100/-.
Note 2:- The fee leviable upon a document purporting to give collateral, auxiliary or additional or substituted security or security by way of further assurance, where the principal or primary mortgage is proved to the satisfaction of the registering officer to have been duly registered shall be same as for the principal or primary mortgage if the same does not exceed Rs.100/- otherwise it shall be Rs.100.
Note 3:- In the case of an instrument of Partition the value of the separated share or shares on which stamp duty is leviable shall be deemed to be the amount or market value of the property to which such instrument relates.
Note 4:- In the case of leases, the amount or value of consideration on which the ad-valorem fee is to be assessed shall be as follows:-
Explanation I:- Rent paid in advance shall be deemed to be premium or money advanced within the meaning of this Article, even if there is a provision to set it off towards any installment or installments of rent.
Explanation II:- When a lessee undertakes to pay any recurring charges such as Government Revenue, Landlord’s share of cesses or the owner’s share of municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.
Note 4-A:- For the transfer of tenancy rights without consideration the fee shall be as follows:-
Note 5:- In case of an instrument executed to secure the payment of an annuity other sum payable periodically, the amount or value of the consideration on which the ad-valorem fee is to be assessed, shall be as follows:-
| Where the sum is payable | The fee will be assessed on |
| (a) for a definite period | The total amount to be paid during the period. |
| (b) in perpetuity or for an indefinite time not terminable with any life in being | The total amount payable during the first twenty years calculated from the date on which the first payment becomes due |
| (c) for an indefinite time terminable with any life in being at the date of such instrument of conveyance | The total amount payable during the first twelve years calculated from the date on which the first payment becomes due |
Note 6:- In the case of service bonds and agreements for the hire of moveable property, the amount or value of the consideration, on which the ad-valorem fee is to be assessed, shall be as follows:-
Note 7:- If in any case the rent, remuneration or hire is payable partly in money and partly in kind and money, and the value of the portion payable in kind is not expressed, the fee shall be charged at twice the amount of the ad-valorem fee chargeable in respect of the amount payable in money; e.g. if the ad-valorem fee leviable on the amount payable in money is Rs.100, the total fee leviable in respect of the document would be Rs.100 on the money value, plus Rs.100 for the payment in kind, if the rent or remuneration is payable entirely in kind and, if the money value is not expressed, a fixed fee as is mentioned in Article 1(4)(c) shall be levied.
Note 8:- The fee on any instrument comprising or relating to several distinct matters shall be the aggregate of the fees with which separate instruments each comprising or relating to one of such matters, would be charged.
Note 9:- In respect of confirmation deed without consideration, an ad-valorem fee under Article-1, shall be charged on the document confirmed, in addition to a fee of Rs.100/- In respect of such confirmation, for consideration, an ad-valorem fee under Article 1 shall be charged in addition to the fee leviable on a deed confirmed.
Note 9 A:- In the case of power of attorney given without consideration to the mother, father, brother, sister, husband, wife, son, daughter, grandson, granddaughter or to near relative as defined under the Income tax Act,1961 (43 of 1961), the amount of registration fee shall be Rs. 100 only.
Note 10:- (1) In case of document purporting or operating to effect a contract for the sale of immovable property an ad-valorem fee shall be charged on the document. The document purporting or operating to transfer by way of sale of such property and executed in pursuance of the contract shall be treated as a supplementary document and shall be subject to an ad-valorem fee subject to maximum of Rs. 25/-
(2) Except as otherwise provided in this Article, the provisions of clause (1) shall, so for as may be, apply to documents which purport to be or to operate as agreements for the transfer any right, title, or interest in immovable property, otherwise than an by way of sale and to documents which purport or operate to effect such transfers and are executed in pursuance of such agreements.
Note 11:- In case of documents purporting or operating to effect a contract for the sale of immoveable property, an ad-valorem fee shall be charged on the document. The document purporting or operating to transfer, by way of sale of such property and executed in pursuance of the said contract, shall be treated as a supplementary document and shall be accordingly charged with the fee, subject to a maximum of Rs.100.
Note 12:- No fee shall be payable in respect of the registration of the following documents, namely:-
(1) A certificate granted by the Tribunal under:-
(a) Sub-section (3) of Section 17, Sub-section (6) of section 17-B and sub-section (1) of section 32-M of the Bombay Tenancy and Agricultural Lands Act, 1948.
(b) Sub-sections (3) and (4) of section 21, sub-section (6) of section 88 and sub-section (2) of section 38-E of the Hyderabad Tenancy and Agricultural Lands Act, 1950.
(c) Sub-section (8) of section 43 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958 and
(2) A certificate of transfer granted by the Tribunal under sub-section (3) of section 23 of Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958; and
(3) A certificate of exchange granted by:-
(a) the Mamlatdar under sub-section (2) of section 33 of the Bombay Tenancy and Agricultural Lands Act, 1948;
(b) the Tahsildar under sub-section (2) of section 39 of the Hyderabad Tenancy and Agricultural Lands Act, 1958;
(c) the Tahsildar under sub-section (2) of section 51 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958.
Note 13:- No fee shall be payable in respect of the registration of awards made under the Bombay Agricultural Debtors’ Relief Act, 1939 (Bom XXVIII of 1939), the Bombay Agricultural Debtors’ Relief Act, 1947 (Bom XXVIII of 1947) or the Hyderabad Agricultural Debtors’ Relief Act, 1956 or certified copies thereof.
Note 14:- No fee shall be chargeable on mortgage deeds executed by Government servants in Civil or Military Service for securing repayment of advances received from any Government for the purpose of constructing or purchasing dwelling house for their own use.
Note 15:- No fee shall be chargeable on the deed of transfer to be executed by the Salvation Army property company Ltd, 16-A, Shankarsheth Road, Pune in favour of the Salvation Army Association registered under section on 26 of the Indian Companies Act.
Note 16:- [Deleted]
Note 17:- [Deleted]
Note 18:- [Deleted]
Note 19:- No fee shall be payable in respect of registration of any mortgage deed executed by any person for securing repayment of money advanced by way of loan by any financing agency specified in Schedule I below, such loan being advanced for purchasing fixed assets, such as machinery, lands and buildings for the purposes of starting any industrial undertaking or of extending or expanding his existing industrial undertaking in the areas specified in Part I or starting any small scale industrial undertaking or extending or expanding any existing small scale industrial undertaking in the areas specified in Part H, of the said Schedule II.
Explanation.— For the purpose of this note “Small scale industrial undertaking” means an industrial undertaking which is certified to be a small scale industrial undertaking by the Director of Industries or by any officer authorised by him in this behalf.
SCHEDULE-II
PART – I
(1) The Industrial Development Bank of India.
(2) The industrial Finance Corporation of India
(3) The Industrial Credit and Investment Corporation of India Ltd.
(4) The Life Insurance Corporation of India.
(5) The Industrial Reconstruction Corporation of India.
(6) The National Small Industries Corporation.
(7) The Maharashtra Slate Financial Corporation.
(8) The Maharashtra Development Industrial Corporation.
(9) The Maharashtra Small Scale Industries Development Corporation
(10) The State Industrial and Investment Corporation of Maharashtra Ltd.
(11) The Marathwada Development Corporation Limited.
(12) The Development Corporation of Konkan Limited.
(13) The Western Maharashtra Development Corporation Ltd.
(14) The Development Corporation of Vidarbha Limited.
(15) The Maharashtra state Textile Corporation.
16) The Maharashtra Agro Industries Development Corporation Ltd.
(17) Any Bank specified in column 2 of the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (V of 1970).
(18) Any Schedule bank as defined in the Reserve Bank of India Act, 1934 (II of 1934).
SCHEDULE – II
PART- I
(1) The Districts of Ahmednagar, Akola, Amravati, Aurangabad, Bhandara, Beed, Buldhana, Chandrapur, Dhulia, Jalgaon, Kolhapur, Nagpur, Nanded, Osmanabad Parbhani, Ratnagiri Sangli, Satara, Solapur, Wardha and Yeotmal.
(2) In the Raigad District the talukas of Poladpur, Mahad, Mhasale, Shrivardhan, Mammon, Murud and Roha and the industrial area known as the Roha Maharashtra Industrial Development Corporation area.
(3) In the Nashik district, all talukas therein except the Nashik and Igatpuri talukas and the industrial area Known Satpur Maharashtra industrial Development Corporation area.
(4) The whole of Pune district except the talukas of khed, Munshi, Haveli and Maval And the city of Pune.
(5) In the Thane district the talukas of Talasari and Jawhar and the Industrial area Known as the Maharashtra Industrial Development Corporation area at Bhiwandi, Badlapur and Tarapur and the whole of the Dahanu taluka except the following villages and area namely:-
The villages of Asangaon, Badapokhran, Barada, Chikhale, Chandigaon, Bordi, Chinchani, Dedale, Gholwad, Haladapada, Kolawadi, Masoli, Narpad, Tanashi, Vadala, Vardharan, Vadkun, Vangaon, Varor and Vasgaon, and the area within the limits of the Dahanu and Malyan Village Panchayats.
PART II
(1) In the Raigad district the talukas of Pen, Alibag, Sudhagad, Karjat and Khalapur (except Khopoli).
(2) In the Nashik district, the talukas of Nashik and Igatpuri.
(3) In the Pune district, the talukas of Khed and Mulshi, (except Tathvade and Punavale villages.
(4) In the Thane district, the talukas of Palghar, Shahapur, Wada, Mokhada, Murbad, Vasai and Bhiwandi (except the industrial area known as Bhiwandi Maharashtra Industrial Development Corporation area) and the following areas in the Dahanu taluka, namely –
The villages of Asangaon. Badapokharan, Barada, Chikhale, Chandigaon, Bordi, Chinchani, Dedale, Gholwad, Haladapada, Kolawadi, Masoli, Narpad, Tanashi, Vadala, Vardharan, Vadkun, Vangaon, Varor and Vasgaon and the area within the limits of the Dahanu and Malyan village Panchayats.
Note 20:- No fee shall be payable in respect of registration of mortgage deeds or letters of guarantee executed by agriculturist for securing repayment of loan sanctioned to them under the scheme for financing of community wells through Nationalised Banks (i.e. to say, a corresponding new bank within the meaning of clause (d) Sections 2 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or the State Bank of India or the State Bank of Hyderabad (approved by Government No. FCW-1073/P-1 (A) dated the 18th April 1973 and G. N. H. & P.D. No. STP-1773/68392 (b) dated the 29th May 1973).
Note 21:- No fee shall be payable in respect of registration of mortgage deeds which are executed on or after the 1st day of June 1958 by any loanee as security for repayment of the loan granted to him under the village Housing Project Scheme (G.N.R. & F. D. No. 1063/168861-N, dated 28th September 1973).
Note 22:- No fee shall be payable in respect of the registration of.—
(i) Mortgage deeds executed by the Maharashtra State Police Housing and Welfare Corporation Ltd. (hereinafter referred to as “the Public Welfare Corporation”) for securing the repayment of loans advanced to it by the Housing and Urban Development Corporation of the Government of India or by any other financing institution for undertaking any Police Housing project in the State, and,
(ii) the deed of transfer executed for transferring land specified in the schedule to Government Resolution, Home Department No. LND-1073/36/, dated the 14th March 1974 in favour of the Police Welfare Corporation (G.N.R. & F.D. No. STP-1774/ 117521-N, dated 19th August 1974).
Note 23:- No fee shall be payable in respect of registration of Mortgage deeds executed by the City and Industrial Development Corporation of Maharashtra Limited, Bombay for securing the repayment of loans advanced to it by the Housing and Urban Development Corporation of the Government of India for Undertaking housing projects in the State, of Maharashtra (G.N.R. & F.D. No. Regn. 1774/191796-N, dated the 10th September, 1974).
Note 24:- No fee shall be payable in respect of registration of any instrument evidencing,-
(i) the gift of all those pieces of land or ground situate lying and being on Pune Ahmednagar road known as Nagar Road in Village Yerwada, District Pune, within the limits of Pune Municipal Corporation, admeasuring 3.55 acres and road portion admeasuring 590 Sq. Yards bearing Survey Nos. 215 -B, 216-c, 217-c, 218-B (Part), 2 18-A (Part), 216-B (Part) and of village Yerwada which are shown coloured blue in the plan attached to the Gift Deed by the Muniwar Ahmed Charitable Trust, 132 -Mutton Street, Bombay -3, to the Gandhi National Memorial Fund, Rajghat, New Delhi, and
(ii) the sale of the plot of land bearing Survey No. 217 and C.T.S. No. 2134 of Yerwada in Pune City by Lt. Col. Pudamjee to the Gandhi National Memorial Fund, Rajghat, New Delhi. (G.N.R. & F.D. No. 1374/100328-N dated, 12th February 1975).
Note 25:- No fee shall be payable in respect of registration of agreements including hypothecation and mortgage deeds executed by persons in respect of loans received by them from Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960 (Bom. XIX of 960 No. STP-1371/186229, dated the 30th May 1975)
Note 26:- No fee shall be payable in respect of registration of any mortgage deeds executed by any person for securing repayment of money advanced by way of loan by the Directorate of Industries Maharashtra, such loan being advanced for the purposes and in the area specified in Note 19 above (RGN-1072/204905-M-1, dated 23rd September 1975).
Note 27:- No fee shall be payable in respect of registration of any mortgage deed executed by any persons for securing repayment of money advanced by way of loan by the Unit Trust of India, such loan being advanced for the purposes and in area specified in Schedule II of Note 19 above (C.N.R. & F.D. No. RGN-209388-M-1, dated 5th April 1977)
Note 28:-[Deleted]
Note 29:- No fee shall be payable with effect from the 1st day of August 1978 in respect of registration of any instruments executed by small farmers or by marginal Farmers or by any agriculturist whose liability for land revenue does not exceed Rs. 7.50 per annum, for securing repayment of any loan advanced for agricultural purpose by any Commercial Bank including the State Bank of India, the State Bank of Hyderabad and a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertaking) Act, 1970 (5 of 1970).
Explanation.— For the purposes of this Note:
(a) A small farmer means a cultivator who holds not more than five acres of lands in the aggregate and does not hold more than 2.5 acres of land of the class referred to in sub-clause (a) of clause (5) of Section 2 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 (Mah XXVII of 1961) hereinafter referred to as “the Ceiling Act.”
(b) “Marginal Farmer” means a cultivator who holds not more than 2.5 acres of lands in the aggregate and does not hold more than 1.25 acres of lands of the class referred to in sub-clause (a) of clause (5) of Section 2 of the Ceiling Act. (G.N.R. & F.D. No. STP 1777/332343-M-1, dated 28th July 1978).
Note 30:- [Deleted]
Note 31:- [Deleted]
Note 32:- [Deleted]
Note 33:- No fee shall be payable in respect of registration of any instruments to be executed by the following categories of persons securing repayment of any loans advanced to them by the banks respectively mentioned against them as follows, namely:-
(1) Persons securing loans from the public sector banks and other scheduled commercial banks under the Government of India’s Differential Rate of Interest Scheme.
(2) Landless laborers securing loans from the scheduled commercial banks and (the regional rural banks for starting ancillary agricultural occupations such as dairy, piggery and the like.
(3) Educated unemployed persons whose family income does not exceed Rs. 48.00/- (?) per annum securing loans from the scheduled commercial banks under the employment promotion programme (G.N.R. & F.D. No. STP-1779/148132-M-1, dated the 20th September, 1979).
Note 34:- No fee shall be payable in respect of the registration of deeds of transfer to be executed for transferring any Government land/s in favour of the Maharashtra State Police Housing and Welfare Corporation Limited (G.N.R. & F.D. No. STP-1779/167720-M1, dated 19th October, 1979).
Note 35:-[Deleted]
Note 36:-[Deleted]
Note 37:- No fee shall be payable with effect from 5th day of January 1985 in respect of registration of lease deeds, agreements and instruments executed between the slum dwellers on Mutha Right bank Canal and on the slopes of Parvati Hill in Pune City, and the Pune Municipal Corporation for the allotment of plots along with the structures thereon for the resettlement of the alum dwellers in areas comprising in,–
(1) S. No. 13, 14 Dhankwadi
(2) S. No. 672 (part), Munjeri
(3) S. No. 670-B (Part), 671(part) Munjeri.
(4) S. No. 639, 640, 645 (part), 646, 647, 648, 659(part), 661(part) 665(part), 666(part), Munjeri.
Note 38:- [Deleted]
Note 39:- No fee in excess of Rupees Twenty shall be payable in respect of registration of any instruments including mortgages, letter of guarantees, hypothecation, pledge, cash credit agreement, acknowledgment of debts and any document in connection with renewal of modification executed by the following categories of borrowers and their guarantors for securing repayment of loans advanced to them by the banks, namely:-
(1) Small farmers, marginal farmers, landless laborers or any agriculturist, whose liabilities for land revenue are not more than Rs. 7.50 per annum;
(2) Persons given loans under Government of India’s Differential Rate of Interest Scheme;
(3) Persons given loans upto Rupees ten Thousand only for starting ancillary agricultural occupations such as dairy, poultry, piggery and such other occupations;
(4) Educated unemployed persons whose family income does not exceed the financial limit per annum as laid under Employment Promotion Programme;
(5) Beneficiaries from the families living below poverty line, under the Integrated Rural Development Programme, for subsidy given by the State Government or for securing repayment of loan given for the purposes under the said programme by the Banks.
Explanation:- For the purposes of this Notification,-
(a) The ‘Bank’ includes all Public Sector Banks, Regional Rural banks, all District Co-operative. Banks, Land Development Banks and Private scheduled banks implementing the programme, vis, Integrated Rural Development Programme, Training of Rural Youth in Self-Employment (TRYSEM-20 Point Programme), Biogas Programme, Educated Unemployed Youths and Differential Rate of Interest Scheme and extending loans to small and marginal farmers;
(b) ‘small farmer’ means a cultivator who holds not more than five acres of lands in aggregate and does not hold more than 2.5 acres of lands of the class referred to in sub-clause (a) of clause (5) of Section 2 of the Maharashtra Agricultural Lands Ceiling on Holdings) Act, 1961 (Mah. XXVII of 1961) (hereinafter referred to as (the Ceiling Act”).
(b) ‘marginal farmer’ means a cultivator who holds not more than 2.5 acres of lands in the aggregate and does not hold more than 1.25 acres of lands of the class referred to in sub-clause (a) of clause (5) of section 2 of the “Ceiling Act.” (G.N.R. & F. No. RGN-1796/ C.R.-194-M-1 dt. 7-2-1990).
Note 40:- No fee shall be payable, with effect from the 1st April, 1985, in the whole of the State of Maharashtra, in respect of registration of mortgage deeds or letters of guarantee or such other instruments executed by the beneficiaries of the families living below poverty line, under the Primary Sector, Secondary Sector and Tertiary Sector of the Integrated Rural Development Programme, for subsidy given by the State Government or for securing repayment of loans given for purposes under the said programme by the Banks.
Explanation.– For the purposes of this note,-
(a) the expression “beneficiaries of the families living below poverty line” means those families from the weaker section of the society having an annual income upto Rs.3,500 from all source, and those having less than 5 acres of dry land or 2 ½ acres under irrigation in drought prone areas;
(b) the expression “Primary Sector” includes irrigation, agriculture, animal husbandry and dairy, Fisheries and co-operation; Industries and “Tertiary Sector” include service and business of the integrated Rural Development Programme enunciated in the 20-Point Economic Programme;
(c) the word “Bank” includes any bank specified in column 2 of the First Schedule to the Banking Companies (Acquisition and Transfer of Undertaking) Act, 1970 (5 of 1970) or any corresponding bank constituted under section 3 of the said Act of the State Bank of India or the State Bank of Hyderabad.
Note 41:- No fee in excess of Rupees Twenty shall be payable in respect of registration of any instruments including mortgages, letter of guarantee hypothecation, pledge, cash, credit agreement, acknowledgement of debts and any document in connection with renewal of modification executed by the following categories of borrowers and their guarantors for securing repayment of any loans advanced to them by the banks, namely.—
(1) Small farmers, marginal farmers, landless labourers or any agriculturist, whose liabilities for land revenue are not more than Rs. 7.50 per annum;
(2) Persons given loans under the Government of India’s Differential Rate of Interest Scheme;
(3) Persons given loans upto Rupees ten thousand only for starting ancillary agricultural occupations such as dairy, poultry, piggery and such other occupations;
(4) Educated unemployed persons whose family income does not exceed the financial limit per annum as laid down by Government under Employment Promotion Programme;
(5) Beneficiaries from the families living below the poverty line, under the Integrated Rural Development Programme, for subsidy given by the State Government or for securing repayment of loan given for the purposes under the said programme by the Banks.
Explanation.— For the purposes of this Notification,-
(a) Then ‘Bank’ includes all Public Sector Banks, Regional Rural Banks, All District Co-operative Banks, Land Development Banks and Private Scheduled Banks implementing the programme, viz. Integrated Rural Development Programme, Training of Rural Youth in Self-Employment (TRYSEM-20 Point Programme), Bio-Gas programme, Educated Unemployed Youths and Different Rate of Interest Schemes and extending loans to small and marginal farmers;
(b) Small farmer means a cultivator who holds not more than five acres of land in the aggregate and does not hold more than 2.5 acres of lands of the class referred to in sub-clause (a) of clause (5) of section 2 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act,1961 (Mah XXVII of 1961) (hereinafter referred to as the ceiling Act);
(c) Marginal farmer means a cultivator who holds not more than 2.5 acres of lands in the aggregate and does not hold more than 1.25 acres of lands of the class referred to in sub clause (a) of clause (5) of section 2 of the ceiling Act.
Note 42:- No fee shall be payable upto the 30th day of September 1993 in the areas mentioned in the Schedule l hereto appended in respect of registration of mortgage deed executed by any person for securing repayment of money advanced by way of loan by the small Industries Development Bank of India if such loan is advanced for purchasing fixed assets, such as, machinery, lands and buildings, for the purposes of starting any new Industrial unit or for extending or expanding and or diversifying any existing Industrial unit in the State of Maharashtra; or for starting any small scale Industrial unit or for extending or expanding or diversifying any existing small scale Industrial unit or for both in the areas mentioned in Schedule II hereto appended.
Explanation.— For the purposes of this note, “small scale industrial unit” means an Industrial unit which is certified to be a small scale industrial unit by the Director of Industries, Maharashtra State, Bombay or any officer authorized by him in this behalf.
Note 43:– No registration fee shall be payable in respect of registration of any mortgage deed executed by any person for securing repayment of money advanced, by way of loan by any financial agencies specified in Schedule-I below, during the period commencing on the date of publication of this notification in the Official Gazette and ending on the 30th September 1998, (both days inclusive), if such loan is advanced for purchasing fixed assets, such as, land, building, plant and machinery and for construction of building for the purpose of staring any small scale industrial unit or for extending, expanding or diversifying any existing small scale industrial unit in the talukas specified (under groups B, C, D and D+) in column (3) of the Schedule-II hereto appended.
Explanation.— For the purpose of this Notification “small scale industrial unit” means an industrial unit certified to be a small scale industrial unit by the Director of Industries or any officer authorized by him in this behalf.
Schedule- I
Names of Financial Agencies
NOTE 44:- No registration fees shall be payable in respect of registration of any deed of conveyance, Lease or Mortgage by any person if such instrument is executed during the period commencing on the 1st April 1997 and ending on the 31st December 2000 (both days inclusive) for starting a New Industry in the districts of Bhandara, Chandrapur, Gadchiroli, Nagpur, Vardha, Amravati, Akola, Yeotmal and Buldhana.
Note 45:- No registration fees shall be payable in respect of registration of any deed of conveyance, Lease or Mortgage by any person if such instrument is executed during the period commencing on the 1st April 1997 and ending on the 31st December 2000 (both days inclusive) for starting a New Industry in the districts of Parbhani, Aurangabad, Osmanabad, Latur, Jalna ,Nanded and Beed.
Explanation.— For the purpose of this Notification “New Industry” means an industrial unit certified to be a ”New industry” by the Director of Industries or any officer authorized by him in this behalf.
Note 46:- No registration fees shall be payable in respect of registration of agreements including hypothecation and mortgage deeds executed by persons in respect of loans received by them from Khadi and Village Industries Commission ,New Delhi or by the branches of the commission constituted under the Khadi and Village Industries Commission Act (61 of 1956).
Note 47:- shall be deleted, in supersession of,-
(i) Government Order, Revenue and Forests Department, No. RGN 1098/3068/CR-595/M-1, dated the 20th February 1999 and
(ii) Government Order, Revenue and Forests Department, No.RGN2000/4229/CR-1064/M-1, dated the 4th May 2001,
in respect of remission of registration fees payable on registration of deeds of pawn, Hypothecation, Pledge, Conveyance and Lease, including Equipment lease, executed by the I.T. Unit for starting a unit in I.T. Centre, granting upto rupees one thousand, for the period ending on 31st March 2006.
Note 48:- No registration fees shall be payable in respect of registration of any deed of conveyance, Lease or Mortgage by any person if such instrument is executed during the period commencing on the 1st April 2000 and ending on the 31st March 2001 (both days inclusive) for starting a New Industry in the districts of Aurangabad, Osmanabad, Latur, Jalna , Parbhani, Nanded, Beed and Hingoli.
Explanation.— For the purpose of this Notification “New Industry” means an industrial unit certified to be a ”New industry” by the Director of Industries or any officer authorized by him in this behalf.
Note 49:- Shall be deleted, in supersession of Government order, Revenue and Forests Department, No.RGN 2000/4229/CR-1064/M-1, dated the 4th May 2001, in respect of exemption of registration fees chargeable on the Instruments of Conveyance, Lease deed, Mortgage deed, executed for the purposes of starting new industry or the new extension of industry in C,D, D+ areas and in non-industry districts, for the period commencing on the 4th May 2001 and ending on the 31st March 2006;
Note 50:- Shall be deleted, in supersession of Government Order, Revenue and Forests Department, No.RGN 2000/4229/CR-1064/M-1, dated the 4th May 2001, in respect of exemption of fifty percent of the Registration Fees chargeable on the registration of the Instruments of Conveyance, lease deed, Mortgage deed executed for starting an I.T. Unit in Information Technology Park and Bio-tech Park in Non-Public Sector in ‘A’ and ‘B’ Talukas, for the period commencing on the 4th May 2001 and ending on the 31st March 2006;
Note 51:- No registration fee shall be chargeable on the instruments of conveyance, lease deed, mortgage deed executed, during period commencing on the date of publication of the Government Notification, of Revenue and Forests department No.RGN.2001/C.R.666/M-1 dated the 20th May 2002 and ending on the 31st March 2006, by any person for starting an industrial unit or units or its or their expansions situated in the area of the Special Economic Zone established by the Government in pursuance of the policy framed under the Government Resolution, Industries, Energy and Labour Department, No.SEZ.2001/(152)/IND-2, dated the 12th October 2001;
Note 52:- No registration fee shall be chargeable on the instrument to be executed between the Maharashtra Maritime Board on one hand and M/s Balaji Leasing and Industries Private Limited and M/s Amma Lines Private Limited on the other hand, for the purposes of development policy Dighi and Revas-Aavare ports, as per the port development policy prescribed under the Government Resolution, Home Departmeny,No.JET05/2000/C.R.32/ports-2,dated the 28th November 2000; and Government Resolutio,No.JET05/2000/C.R.32/ports-2,dated the 24th April 2002
Note 53:- No registration fee shall be chargeable on the instrument to be executed between Lok Awas Yojna and Walmiki Ambedkar Awas Yojna as per the policy framed under the Government Resolution Housing and Special Assistant Department,No.HSG-2000/CR.No.60/HS-1,dated the 11th August 2000 and Government Resolution Housing Department, No.HSG-2002 /CR No. 4/HS, dated the 19th September 2002 respectively;
Note 54:- No registration fee shall be chargeable on the instrument to be executed for the Deed of Assignment of 4th floor at the East Wing and Central portion of Wockhardt Towers, Bandra-Kurla Complex, Bandra (East), Mumbai 400 051,Nos.3 and 5, admeasuring approximately 1267.74 square meters equivalent to 13460 square feet of built area (17,720 square feet Super built up area), executed between the Carol Info Services Limited and the Republic of France.
III. This Article shall apply to documents on which fee shall be calculated according to the ad-valorem scale in Article-1, subject to a certain maximum Registration fee calculated according to the ad-valorem scale, subject to a maximum of Rs.100, shall be levied on the following documents, namely.,-
(i) Documents which acknowledge merely the payment of the consideration for some other document which is also a registered document which acknowledges the receipt of the consideration expressed in a previous registered document but not paid at the time of the execution of such document, where full ad-valorem fee has, under Article 1, been levied in respect of such previous document;
(ii) re-conveyance and releases, executed on the satisfaction of liens in mortgages which are previously registered and of which full ad-valorem fees have been levied;
(iii) documents acknowledging the receipt of installments on account of mortgages which are registered and on which full ad–valorem fee has been levied;
(iv) revocation of trust or settlement (see Note 1 below);
(v) duplicate or duplicates presented for registration with the original document or documents, on the same day;
(vi) Duplicates not presented for registration with the original document or documents on the same day, but on which reference to registration of the original document or documents is quoted;
(vii) Release as executed in pursuance of some other document on which full ad-valorem fee as in Article 1 has been paid (see Note 2 below).
Document which acknowledges merely the payment of the consideration for some other document which is also registered Document which acknowledges the receipt of the consideration expressed in a previous registered document but not paid at the time of the execution of such document; where full ad-valorem fee has under Article I, been levied in respect of such previous document; Re-conveyance and Releases executed on the satisfaction of liens in mortgages which are previously registered and on which full ad-valorem fees have been levied;
Documents acknowledging the receipt of installments on account of mortgages which are registered and on which full ad-valorem fee has been levied; Documents acknowledging the receipt of installments on account of mortgages which are registered and on which full ad-valorem fee has been levied; Revocation of Trust or Settlement (See Note 1 below); Duplicate or Duplicates not presented for registration with the original document or documents on the same day;
Duplicates not presented for registration with the original document or documents on the same day but on which reference to registration of the original document or documents is quoted; Release executed in pursuance of some other document on which full ad-valorem fee in Article I has been paid (see Note 2 below).
Note 1:- The revocation of Trust or Settlement mentioned in this Article is one executed in pursuance of a power to revoke reserved in the original registered deed of Trust or Settlement and a partial revocation of Trust or Settlement executed otherwise than in pursuance of such power.
Note 2:- Release executed in pursuance of another document includes release by trustees in favour of beneficiaries and vice-versa, release by settlee in favour of settlors and similar nature.
Note 3:- In case of a release the amount or value of the interest or claim released will always be less than the amount or value of the property over which a claim is released. In such cases if the amount or value of the consideration for the release is not shown, the registration fee shall be levied according to the ad-valorem scale in Article I but subject to maximum of the amount of fee chargeable under Article I (4) (c).
Note 4:- The fee leviable upon a document of benami transfer by benamidar in favour of real owner executed in pursuance of document previously registered shall be charged on a ad-valorem scale on the amount or value of the consideration of the property declared as trust subject to maximum of Rs.100, and Rs.100, on the transfer of such property under Article III.
(i) Documents seeking transfer of tenancy rights without consideration;
(ii) Power of Attorney not being of the nature described in clause (3A) of Article 1 above;
(iii) writing of divorcement, a certificate of heirship, guardianship, administratorship or executorships;
(iv) a notice of pendency of suit or proceeding referred to in section 52 of the Transfer of Property Act, 1882;
(v) revocation of trust or settlement (see note 2 below);
(vi) dissolution of partnership;
(vii) Agreement of pre-emption in a partition deed, or in a lease apportionment of property, adoption deed;
(viii) declaration of trade-mark, declaration, Agreement, of easement, where amount or value of consideration is not shown;
(ix) documents which do not fall within any other Article of the said Table.
Note 1:- Where ad-valorem fee on the property to which such Trust deed relates has once been paid on the registration of a deed appointing a body of trustees for the management of any property and a subsequent deed appointing one or more Trustees in addition to or in place of some of those appointed as above is presented for registration, such subsequent deed shall be liable to fixed fee of Rs.100 under this Article.
Note 2:- The revocation of Trust or Settlement mentioned in this Article is one where a previously registered Trust or Settlement is wholly revoked otherwise than in pursuance of a power to revoke – reserved in the original deed of Trust or Settlement.
WILLS AND AUTHORITIES TO ADOPT :
RE-REGISTRATION OF DOCUMENTS