{"id":251292,"date":"2021-07-15T11:30:53","date_gmt":"2021-07-15T06:00:53","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=251292"},"modified":"2021-07-15T10:40:28","modified_gmt":"2021-07-15T05:10:28","slug":"stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/","title":{"rendered":"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector"},"content":{"rendered":"<p style=\"text-align: justify;\">On July 13, 2021, the Finance Department, Rajasthan has issued an order regarding the stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector as defined in the Micro, Small and Medium Enterprises Development Act, 2006.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The purpose of revival of the mentioned enterprises shall be remitted, if : &#8211;<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">Possession of micro or small enterprise has been taken over by the RIICO, RFC, Financial Institutions or banks under section 29 of the State Financial Corporation Act, 1951 or or section 13 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 and sold to a new management.<\/li>\n<li style=\"text-align: justify;\">Udyam Registration, Udyam Aadhar, Entrepreneur Memorandum-2 (EM-2) or any other relevant evidence regarding the category of the enterprise is submitted at the time of registration of such instrument.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Further, notification is applicable on the instruments pending for registration or reference before Sub-Registrar or adjudication before Collector (Stamps) or other Courts but stamp duty already paid according to the provisions of the Rajasthan Stamp Act, 1998 shall not be refunded.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>On July 13, 2021, the Finance Department, Rajasthan has issued an order regarding the stamp duty chargeable on the instrument of transfer <\/p>\n","protected":false},"author":8808,"featured_media":249750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-251292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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