Insertion of new section 64-A, Rajasthan Act No. 14 of 1999

After the existing section 64 and before the existing CHAPTER VI of the principal Act, the following section shall be inserted, namely:- “64-A. Refund of amount deposited as stamp duty and/or surcharge but not required to be used as such.- When any person has deposited any amount through e-GRAS to be used as stamp duty and/or surcharge in respect of any instrument intended to be executed by or in favour of him and thereafter either the intended instrument is not executed or the amount cannot be used for that instrument for any reason whatsoever or otherwise becomes refundable under section 58, the Collector shall refund such amount, deducting therefrom ten paise for each rupee or fraction of a rupee, upon an application filed within six months from the date on which such amount is deposited or, as the case may be, becomes refundable and proving to the satisfaction of the Collector-

1. (a) that the intended instrument has not been executed; or
2. (b) that the amount cannot be used as stamp duty and/or surcharge for that instrument for the reason or reasons specified in the application or has become refundable under section 58; and
3. (c) that the application for refund has been filed within six months from the date of deposit of the amount or as the case may be, from the date on which the amount becomes refundable.”.