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registration fees

Note: This electronic version of the Table of Fees is reproduced for your convenience and personal use only and may not be copied for the purpose of resale in this or any other form. Formatting of this electronic version may differ from the official, printed version. Where accuracy is critical, please consult official gazette notifications.

(As amended by S.O. 592, dated: 1-4-1997; S.O. 471, dated: 31-3-1998; Notification Nos. RD 612 MUNOMU 98, dated: 16-12-1998, RD 467 MUNOMU 98, dated: 23-2-1999; RD 160 MUNOMU 99, dated: 31-3-1999; RD 160 MUNOMU 99, dated: 25-5-1999; RD 169 MUNOMU 2000, dated: 31-3-2000; RD 56 MUNOSE(1) 2000(A), dated: 11-10-2000; RD 164 MUNOMU 2001(1), dated: 31-1-2001; RD 282 MUNOMU 2000, dated: 4-9-2001; RD 252 MUNOMU 2001, dated: 14-2-2002; RD 141 MUNOMU 2002, dated:30-3-2002; RD 250 MUNOMU 2000(P), dated: 31-10-2002, RD 484 MUNOMU 2002, dated: 24-3-2003, RD 134 MUNOMU 2003, dated: 31-3-2003; RD No.134 MUNOMU 2003, dated 10-4-2003; RD 64 MUNOSA 2001(P), dated: 17-12-2003 and RD 90 MUNOMU 2002(II), dated: 3-4-2005.)

S.O. 1271.- In exercise of the powers conferred by Section 78 of the Registration Act, 1908 (Central Act No.16 of of 1908) and in supersession of Notification No.RD 48 EST 72, dated: 15th March, 1973 the Government  of Karnataka hereby fixes the fees as specified in the following Table with effect from 2nd day of June, 1986.

1[TABLE OF FEES

 

I (1) This Article shall apply to those documents on which registration fees is leviable on an advalorem scale on the amount or value of the consideration of the property to which the document relates.

2[(2) The registration fee on the following documents shall be levied on an ad valorem scale on the amount or market value or consideration as the case may be.-

Acknowledgement (not being of the nature described in the Article III), Agreement for consideration (See Note 5 & 12) Annuity Bonds (See Note 4) Award, Bond, Bill of Exchange, Bill of Sale, Lease (See Notes (3) and (6), Instrument of Assignment, Conveyance, Mortgage (See Note 1 and 1-a), Release for consideration (not being of the nature described in Article III),(See note 11), Sale, Transfer, any certified copy of the decree or order of court. 

(3) The registration fee on the following documents shall be levied on ad valorem scale on the amount or market value of the property.-

Composition Deed, Gift Deed, (See note 11), partnership Deed, Settlement, (See Note 11) Declaration of Trust, Release other than one falling under Sub-article (2) (See Note 11) or Article III.]

(4) The ad valorem scale shall be.-

1.Published in the Karnataka Gazette, dated: 7-8-1986 vide Notification No.RD 403 ESR 85, dated: 27-5-1986. 

2. Sub-article (2) and (3) substituted by Notification No. RD 160  MUNOMU 99, dated:31-3-1999, w.e.f 1-4-1999. 

(a) If the amount or value of the consideration or of the property to which such instrument relates is wholly expressed therein:-

                                                                                       Rs.

When the amount or value does not, exceed Rs.100            2-00

When the amount or value exceeds Rs.100 but does                         not exceed Rs.200                                                            4-00

When the amount or value exceeds Rs.200 but does                         not exceed Rs.300                                                            6-00

When the amount or value exceeds Rs.300 but does                         not exceed Rs.400                                                            8-00

When the amount or value exceeds Rs.400 but does                         not exceed Rs.500                                                            10-00

When the amount or value exceeds Rs.500 but does                         not exceed Rs.600                                                            12-00

When the amount or value exceeds Rs.600 but does                         not exceed Rs.700                                                            14-00

When the amount or value exceeds Rs.700 but does                         not exceed Rs.800                                                            16-00

When the amount or value exceeds Rs.800 but does                         not exceed Rs.900                                                            18-00

When the amount or value exceeds Rs.900 but does                         not exceed Rs.1000                                                           20-00

1[For every Rs.1,000 or part therof                                10-00]

(b) If such amount or value is only partly expressed             the same ad valorem fee as above on the                    amount for value which is expressed and an additional          fee of                                                                 10-00

c) If such amount or value is not expressed at                   all a fixed fee of                                                    100-00

Note : (1) The fee leviable upon a document purporting to give collateral or 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 the same as per the principal or primary mortgage, if the same does not exceed Rs.40; otherwise it shall be Rs.40.

1. Substituted by Notification NO. RD 134 MUNOMU 2003, dated: 31-3-2003, w.e.f. 1.4.2003.

1[Note :(1-a).- (i) In the case of Instrument of Further charge as per article 27(b)(ii) or mortgage on which stamp duty is chargeable as per 34(b) or 34(c) of the schedule to the Karnataka Stamp Act, 1957 the fee payable is 2[Rs.5/- for every Rs.1000/- or Part thereof subject to maximum of Rs.10,000/-] as the case may be.

(ii) For hypothecation of movable property as per Article 34(d),3[35] or further charge of movable property as per article 27(b) (iii) of the schedule to the Karnataka Stamp Act 1957 the fee payable is 4[Rs.5/- for every Rs.1000/- or part thereof subject to maximum of Rs.10,000/-] as the case may be.]

5[(iii) For agreement relating to Deposit of title deeds of immovable property as per Article 6(1) of the schedule to the Karnataka Stamp Act, 1957, the fee payable is 6[Rs.1 for every Rs.1,000/ or part thereof subject to a maximum of Rs.10,000 but not less than Rs. 100.]

7(iv) For assignment of receivables by the Originator to the special purpose vehicle(SPV), or by whatever name they are called, in the process of securitization, under securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act 2002 as per Article 20(6) of the schedule to the Karnataka Stamp Act, 1957, the fee payable is Rs.5 for every Rs. 1000/- or part thereof subject to a maximum of Rs.10000/-.

8[Note (2) omitted]

9[Note (3).- 10[In the case of 11[leases and licenses], the amount or value of the consideration, on which the ad valorem fee is to be assessed on the amount or value, on which stamp duty is assessed.

For leases not exceeding thirty years Rs 5/- for every Rs 1000 or part there of but not less than Rs 100/-

Provided that in case of 12[leases and licenses] of residential properties not exceeding one year,Rs 5/- for every Rs 100/- or part there of subject to maximum of Rs 100/-.

Provided that in case of 13[leases and licenses] executed among family members a fixed fee of Rs.500/ is to be levied.

Explanation : Family in relation to a person for the purpose means father, mother, husband, wife, son, daughter (whether married or unmarried), brothers and sisters]

1. Note (1-a) inserted by Notification No. RD 160 MUNOMU 99 dated 31.3.99 w.e.f. 1.4.99.

2. Substituted  for the words "Subject to a maximum of rupees two lakhs" by Notification No.RD 134 MUNOMU 2003, dated 31-3-2003, w.e.f.1-4-2003.

3.Inserted by Notification No.RD 134 MUNOMU 2003, dated: 31-3-2003, w.e.f.1-4-2003

4.Inserted by Notification No.RD 134 MUNOMU 2003, dated: 31-3-2003, w.e.f.1-4-2003.

5. Clause (iii) inserted by Notification No.RD 164 MUNOMU 2001(1), dated: 31-3-2001, w.e.f.1-4-2001.

6. Substituted for the words and figures " Rs 5/- for every Rs 100/- or part there of subject to a maximum Rs 10,00/- " by notification NO RD MUNOMU 2010 dated 1-4-2010 w.e.f 1-4-2010 .

7. Clause(iv) inserted by notification NO RD 67 MUNOMU 2009 dated 27-5-2009.

8.Note(2) omitted by notification No.RD 160 MUNOMU 99,dated 31-3-1999,w.e.f 1-4-1999.

9.Note(3) substituted by notification No RD 160 MUNOMU 99,dated 31-3-199 w.e.f 1-4-1999

10.Substituted by notification No RD 58 MUNOMU 2010 dated 1-4-2010 w.e.f 1-4-2010

11.Substituted for the words "leases" by notification No.RD 73 MUNOMU 2011, dated 29-3-2011 w.e.f. 1-4-2011

12.Substituted for the words "leases" by notification No.RD 73 MUNOMU 2011, dated 29-3-2011 w.e.f. 1-4-2011

13.Substituted for the words "leases" by notification No.RD 73 MUNOMU 2011, dated 29-3-2011 w.e.f. 1-4-2011

Note (4).- In the case of an instrument executed to secure the payment of an annuity or other sum payable periodically or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount or value or 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 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   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 or conveyance.

The total amount payable during first twelve years calculated from the date on which the first payment becomes due.

  

 Note (5) : 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 :

If the service bond or agreement is granted.-

The fee will be assessed on.-

(1) for a period of a year or less.

The total amount payable under the service bond or agreement.

(2) for a definite period exceeding one year.

The average annual amount to be paid during the period.

(3) for an indefinite period.

The average annual amount to be paid during the first ten years.

Note (6).- If in any case, the rent, remuneration or hire is payable partly in money and partly in kind and the value of the portion payable in kind is not expressed, the fee shall be charged at twice the amount of the advalorem, fee chargeable in respect of the amount payable in money, e.g., if the advalorem fee, chargeable on the amount payable in money is Rs. 20 the total fee leviable in respect of the document would be Rs. 20 on the money value plus Rs. 10 for the payment in kind. If the rent or remuneration is payable entirely in kind and the money value thereof is not expressed, its money value shall be deemed to be the highest amount which the stamp borne by the document shall suffice to cover, and if the document is exempt from stamp duty, the money value of rent or remuneration paid in kind shall be calculated at the current market rates.

Note (7).- (1) In the case of documents purporting or operating to effect a contract for sale of immovable property and,

(a) Not containing a recital that the possession of the property has been delivered to the person contracting to buy, an ad valorem fee on the amount or value of the purchase money subject to the maximum of Rs. 20 shall be charged on the document; a document purporting or operating to effect a sale of the said property executed in pursuance of the said contract shall be subject to an ad valorem fee on the amount or value of the purchase money;

(b) Containing a recital that the possession of the property has been delivered to the person contracting to buy, an advalorem fee on the amount or value of the purchase money shall be charged on the document; the document purporting or operating to transfer by way of sale the said property executed in pursuance of the said contract shall be treated as a supplementary document and shall be subject to an ad valorem fee on the amount or value of the purchase money subject to a maximum of Rs. 20.

(2) Except as otherwise provided in this Article, the provisions of clause (1) shall, so far as may apply to documents which purport to be or to operate as agreements for the transfer of any right, title or interest in immovable property, otherwise than by way of sale, and to documents which purport or operate to effect such transfer and are executed in pursuance of such agreements.

1[In case of a sale deed executed by the organisations mentioned in article 5(d) of the schedule to the Karnataka Stamp Act, 1957, except House Building Cooperative Societies, in pursuance of a Lease-cum-sale agreement or Auction Sale Agreement as the case may be, the fee shall be 2[Re.1 for every Rs.100] subject to a maximum of Rs. 500/-:

Provided that in case of House Building Cooperative Societies, where if, the fee for Leasecumsale Agreement or Auction Sale Agreement has been levied on the basis of consideration, then the fee for the sale deed executed in pursuance of the said former deeds shall be3[Re 1. for every Rs.100] on the difference between the market value which is the subject matter of the conveyance and the consideration.]

Note (8).- No fee shall be payable in respect of the registration of document relating to immovable property which has already been registered in a wrong registration office and on which proper fee has been paid under this Article.

1. Inserted by notification No.RD 164 MUNOMU 2001(1), dated 31-3-2001, w.e.f 1-4-2001

2.Substituted for the words and figures "Rs 2 for every Rs 100/-" by notification No. RD 171 MUNOMU 2007 dated 11-8-2008

3.Substituted for the words and figures "Rs 2 for every Rs 100/-" by notification No. RD 171 MUNOMU 2007 dated 11-8-2008

Note (9).- The provisions of Section 5, 6, 20, 21 and 23 of the Karnataka Stamp Act 1957 shall mutatis mutandis apply to calculations of value for the purpose of determining the registration fee.

1[Note (10 ).- When power of attorney is given to a person other than the father, mother, wife or husband, son or 2[daughters, brothers, sisters] in relation to the executant authorising such person to sell immovable property.

On the market value of the property which is the subject matter of power of attorney.]

3[Note (11).- (i) Release among family members a fixed fee Rs. 500/ shall be payable.

4[Explanation.- Family in relation to a person for this purpose means 5[Father,Mother] husband, wife, son, daughter, father, mother, brother6[wife/Children] of a predeceased brother], sister ,7[husband/Children of predeceased sister ] wife of predeceased son and children of a predeceased son or predeceased daughter]

8[(ii) Gift to family members, a fixed fee of Rupees Five hundred shall be payable.

Explanation: Family in relation to the donor for this purpose means9[Father,mother] husband, wife, son, daughter, daughter-in-law 10[grand childrens, brothers and sisters]

(iii) Settlement for the purpose of distributing property among family members a fixed fee of Rs. 500/ shall be payable.

11[Explanation: Family in relation to donar or the settler for this purpose maeans 12[Father,Mother]husband, wife, son, daughter, daughte-in-law13[grand children,brothers and sisters.]

14[Note(12):-xxxxx]

II. The fee for the Registration of a surrender of a Lease shall be the same as for the lease surrendered, if the same does not exceed15[100]  otherwise the fee shall be 16[100].

III. This Article shall apply to documents on which fee shall be calculated according to the ad valorem scale in Article I but subject to a certain maximum specified hereunder.-

Registration fee, calculated according to the advalorem scale subject to a maximum of 17[Rs. 100] shall be levied on the following documents:-

(i) A document which acknowledges merely the payment of the consideration for some other document which is also registered;

1. Note (10) inserted by S.O 471, dated: 31-3-1998, w.e.f. 1.4.1998.

2.Substituted for the word "Daughters" by notification no RD 171 MUNOMU 2007 dated 11-8-2008

3.Note (11) and (12) inserted by S.O 592, dated: 31-3-1999,          w.e.f. 1.4.1999.

4. Substituted by Notification RD 141 MUNOMU 2002,  dated 30-3-2002.

5. Substituted by Notification No. RD 67 MUNOMU 2009,  dated 27-5-2009

6. Substituted by Notification No. RD 67 MUNOMU 2009,  dated 27-5-2009.

7. Substituted by Notification No. RD 67 MUNOMU 2009,  dated 27-5-2009.

8.Substitution by notification no RD 134. MUNOMU 2003 dated 31-3-2003 w.e.f 1-4-2003

9.Substituted by Notification No. RD 67 MUNOMU 2009,  dated 27-5-2009.

10.Substituted for the words "And grand childrens" by notification NO RD 171 MUNOMU 207, dated 11-8-2008.

11.Substitotion by notification NO RD 141 MUNOMU 2002 dated 30-3-2002.

12.Substituted by Notification No. RD 67 MUNOMU 2009,  dated 27-5-2009.

13.Substituted for the words "And grand childrens" by notification NO RD 171 MUNOMU 207, dated 11-8-2008.

14.Omitted by notification NO RD 73 MUNOMU 2011 dated 29-03-2011 w.e.f 1-4-2011

15.Substituted for the figures "30" by notification NO RD 169 MUNOMU 2000 dated 31-3-2000 w.e.f. 1-4-2000

16.Substituted for the figures "30" by notification NO RD 169 MUNOMU 2000 dated 31-3-2000 w.e.f. 1-4-2000

17. Substituted for the letter and figures "Rs.30" by  S.O.592,          dated: 1-4-1997, w.e.f.1-4-1997.

(ii) A 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;

(iii) A reconveyance executed on the extinction of mortgage liens;

(iv) A release executed on the extinction of mortgage liens;

(v) A document acknowledging the receipt of installments on account of mortgages;

(vi) A revocation of Trust or settlement (See Note 1 below) ;

(vii) Duplicate or duplicates presented for registration with the original document or documents on the same day;

(viii) A release executed in pursuance of some other document on which full ad valorem fee under Article I has been paid (See Note 2 below);

1(ix). Assignment deed of any interest secured by the bond, morgage deed or policy of insurance, executed by or in favour of financial institutions and financing agency authorised in this behalf,provided that in principal or main documnet is duly stamped .

Note(1).- A revocation of Trust or Settlement mentioned in this Article, is a document executed in pursuance of a power to revoke, reserved in the original registered deed of Trust or Settlement, and includes a partial revocation of Trust or settlement executed otherwise than in pursuance of such power.

(2) A release executed in pursuance of another document includes a release by trustees in favour of beneficiaries of vice versa , release by a settlee in favour of settlor release by benamidars in favour of real owners and documents of a similar nature.

(3) In case of a release where the amount or value of the interest or claim released is less than the amount or value of property over which the claims is released, if the amount or value of the consideration for the release is not shown the registration fee shall be levied according to the advalorem scale in Article I but subject to a maximum of Rs. 200

IV. This Article shall apply to documents on which a fixed fee shall be levied.-

A fixed registration fee of 2[Rs.100] shall be levied for the registration of the following documents.-

1.Item no (ix) inserted by notification NO RD 73 MUNOMU 2011 dated 29-3-2011 w.e.f 1-4-2011 .

2. Substituted for the letter and figures "Rs.30" by  S.O.592   dated: 1-4-1997, w.e.f.1-4-1997.

Power of Attorney Writing of Divorcement, a Certificate of Heirship, guardianship, Administratorship, or Executorship, a Notice of pendency of a suit or proceeding referred to in Section 52 of the Transfer of Property Act 1882, Revocation of Trust or Settlement (See Note 2 below), Dissolution of partnership, Agreement of preemption in a partition deed or in a lease, Appointments of property, Declaration of trade marks, Declaration Agreement of easement where amount or value of consideration is not shown, Documents which do not fall within any other Article of this 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 the fixed fee of 1[Rs. 100] under this Article.

(2).- A revocation of a 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.

2[(3).- [xxxxx]

3[IV(a).- In case of instrument of partition:

(a) Where the property involved in the partition is converted for non-agricultural purpose or is meant for non-agricultural use.

(1) If the property is situated in the jurisdiction of Municipal Corporation or Urban Development Authorities or Municipal Councils or Town Panchayats.

A fixed fee of Rs. 500 per share

4[(2) If the property is situated in the areas other than those mentioned in sub-clause (1) above.

A fixed fee of Rs. 250 per share]

1. Substituted for the word and figures "Rs.30" by S.O 592,  dated: 1-4-1997, w.e.f. 1-4-1997.

2. Note (3) omitted by Notification No.RD 73 MUNOMU 2011, dated: 29-3-2011, w.e.f. 1.4.2011.

3. Article IV (a) inserted by Notification No.RD 160 MUNOMU 99, dated: 31-3-1999, w.e.f.1-4-1999.

4. Item (2) substituted by Corrigendum No. RD 160 MUNOMU 99, dated:25-5-1999.

(b) Where the property involved in the partition is agricultural land.

A fixed fee Rs.50 per share

(c) Where the property involved in the partition is movable or money.

A fixed fee of Rs.100 per share

(d) Where the property involved in the partition belongs to any of the combinations of categories mentioned in sub-clauses (a), (b) and (c) above

Maximum of the fees of prescribed in Sub Clause (a), (b) or (c) above for each share]

V. For Registration of an Adoption Deed, or authority to adopt not conferred by a will, the fee payable shall be 1[Rs. 200.]

VI. For Registration of a will when presented open, the fee payable shall be 2[Rs. 200]:

Provided that in the case of wills in which the value of the property dealt with is mentioned and that value does not exceed Rs. 4,000 the Registration fee shall be as per ad valorem scales in Article I.

VII. The fee payable on a document canceling a Will shall be the same as on the original if registered, subject to a maximum of 3[Rs. 200.] otherwise 4[Rs. 200].

VIII. The fee for deposit of a sealed cover containing a Will, besides the expenses of copying the superscription or contents according to the rate laid down in Article XIII 5[ Rs. 1,000].

IX. The fee for opening a sealedcover 6[Rs.100] besides the expenses of copying the superscription or contents according to the rate laid down in Article XIII.

X. The fee for withdrawal of a sealed cover -- Rs.7[Rs.200].

1. Substituted for the letters and figures "Rs.80" by S.O 592,  dated: 1-4-1997, w.e.f. 1-4-1997.

2. Substituted for the letters and figures "Rs.300" by Notificaiton No. RD 164 MUNOMU 2001(1), dated: 31-3-2001, w.e.f. 1-4-2001.

3. Substituted for the letters and figures "Rs.80" by S.O 592,  dated: 1-4-1997, w.e.f. 1-4-1997.

4. Substituted for the letters and figures "Rs.80" by S.O 592,  dated: 1-4-1997, w.e.f. 1-4-1997.

5. Substituted for the letters and figures "Rs.200" by Notificaiton No. RD 169 MUNOMU 2000,  dated: 31-3-2000, w.e.f. 1-4-2000.

6. Substituted for the letters and figures "Rs.500" by Notificaiton No. RD 164 MUNOMU 2001(1), dated: 31-3-2001, w.e.f. 1-4-2001.

7. Substituted for the letters and figures "Rs.50" by Notificaiton No. RD 169 MUNOMU 2000,  dated: 31-3-2000, w.e.f. 1-4-2000.

   
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