Stamp duty in Chandigarh: 5% duty, fee capped at ₹10,000

The sale deed

The sheet, titled “Rates of stamp duty and registration fees”, has a table with columns for the type of deed, stamp duty, registration fee and pasting fee. Row 2 reads: “Sale, Gift, Conveyance & Sub Conveyance | 5% on value or amount of consideration (whichever is higher) | 1% on the value or consideration subject to maximum of Rs. 10000/- | 20.”

Two features stand out for a buyer:

• The registration fee is capped. At 1%, the cap is reached on a value of ₹10,00,000 (calculation: ₹10,000 divided by 0.01). Above that, the fee is flat at ₹10,000, however high the price.
• The sheet charges “the higher” of the value and the consideration, so a sale below the collector rate is charged on the collector rate.

The Land and property page of the administration says that stamp duty is collected through non-judicial stamp papers from authorised vendors (up to ₹50,000), through the central treasury (above ₹50,000), or by a certificate under section 42 of the Indian Stamp Act, 1899 from the Collector, using a challan paid at the treasury branch of a bank. It also says registered documents are delivered to the parties the same day.

The collector rate

The same page carries a heading “Minimum collector rate for charging stamp duty on the sale deed / lease right of transfer deed / gift deed” with a link to a Collector’s Rates Schedule (a PDF of 855 KB). The file name suggests a 2017 schedule; the schedule was not read, and Payotte states no collector rate for any sector. See circle rate and guidance value.

Other deeds on the sheet

The power of attorney rows are important if you buy from abroad: a power that carries a sale power is charged at 3%, not the nominal ₹75. See NRI power of attorney from abroad. For the lease rows see rent agreement registration.

The documents the sheet’s checklist asks for

The sheet ends with a checklist by deed. For a sale of freehold urban property it asks for:

• the deed in triplicate (other deeds, except a sale deed of urban freehold, in duplicate);
• identity and residence proof of both parties;
• copies of the PAN card of seller and buyer for a sale deed;
• two witnesses, the first to meet the standard in paragraph 127 of the Punjab Registration Manual as the sheet states;
• proof of ownership, and a copy of the conveyance deed for property pertaining to the Estate Office, the Chandigarh Housing Board or the Municipal Corporation;
• the sewerage or completion certificate, and the prescribed affidavits by the Estate Office, the Housing Board or the Corporation;
• photographs of the executants affixed on the deed;
• if someone signs under a power of attorney, a copy of it with an affidavit that the grantor is alive and the power not cancelled;
• for rural areas, a copy of the “fard” and a report of the Naib Tehsildar (Revenue).

The Land and property page says the first witness must be known to the Sub Registrar, for example a lambardar, sarpanch, panchayat member, councillor, gazetted officer or advocate. See property registration process.

What is not on the sheet

• A date: the sheet is undated, so the rates cannot be tied to an effective date.
• A surcharge or cess: none appears.
• A women’s rate: none appears. See stamp duty concession for women.
• The collector rate.

Which professional to consult

A property lawyer (advocate) enrolled with the State Bar Council can check the current sheet with the Deputy Commissioner’s office, prepare the deed and its annexures, and review any power of attorney. The Sub Registrar will verify the identity of the executants.