Brief History
The registration system in this Presidency is more than two hundred years old. For the better management of the affairs of the East India Company in Europe as well as in India, George III passed in council on 9th January, 1781 "Rule, Ordinance and Regulation" making room for systematic registration. By this statute the benefit of the laws of England as far as practicable to this country, were extended to all persons residing within the town of Calcutta as well as to British subjects, residents in any part of the provinces of Bengal, Bihar and Orissa and its objects were to supply the want of registry of houses, lands and estates and to prevent fraud.

With the growth of the British interest in Bengal Presidency, the need for a more elaborate and extensive statute was felt and Regulation XXXVI of 1793 was passed the Governor General in council on 1st May, 1793. By this regulation offices for registration of deeds at the sadar of each Zilla and in the cities of Patna, Dacca and Murshidabad were established. The Registrar of the Court of Dewane Adawlat was vested with the power of superintending the offices and thereafter Act XXX of 1838 provided for the establishment of sub-registry offices at any civil stations other than the Sadar and the appointment by Government of officers to superintend such offices. For streamlining the administration of the registration system Act XX of 1866 provided for the appointments by the local Governments of Registrars and Sub-registrar. Act VII of 1871 provided for the appointment of Inspector of Registration Offices and redesignation of the post Registrar General as Inspector General of Registration. By undergoing several amendments, additions alteration the present Registration Act of 1908 (Act XVI of 1908) came into being on 1st January, 1908. (At first it was Indian Registration Act; subsequently the word "Indian" has been omitted).

Prior to 1993, the registration Directorate was under the administrative control of judicial Departments Govt. of West Bengal. In the year 1993, the Directorate has been brought under the administrative control Finance Department and name of the Directorate has been renamed as I Directorate of Registration and Stamp Revenue Inspector General of Registration & Commissioner of Stamp Revenue is the head of the Directorate.

In all the districts District Magistrates are the ex-officio Addl. IGR for the District and Addl. District Magistrates are the ex-officio Jt. IGR for the district. S.D.O.s an also the ex-officio Dy. IGR for their sub-division.

District Registrar is the head of the district establishment of Registration wing.

(1) Directorate of Registration & Stamp Revenue:-
Directorate of Registration and Stamp Revenue is headed by the Inspector General Of Registration & Commissioner of Stamp Revenue under the administrative control of the Finance Deptt. This Directorate is meant for superintendence of the subordinate offices in the districts. There are 248 registration offices in the districts. The Registration Offices in the district are called Sub-Registrar or Addl. District Sub-Registrar or District Sub-Registrar. Their work is supervised in the district by a District Registrar. There are nine ranges manned by Dy. Inspector Generals Of Registration (D.I.G.R.) who supervise the work of one or two District Registrars.

In the districts there are in all 3241 sanctioned posts of Group-C and Group-D employees who assist the registering officers of different offices. At the Directorate there are several posts, namely Addl. Inspector General Of Registration, Jt. Inspector General Of Registration, Jt. Commissioner Of Stamp Revenue, Dy. Inspector General Of Registration (HQ), Dy. Commissioner Of Stamp Revenue (Legal) to assist the Inspector General Of Registration & Commissioner Of Stamp Revenue.

(2) Functions of the Directorate and the subordinate offices:-
The Registering are to serve members of the registering instruments in accordance with the previsions of the Registration Act, 1908 and Indian Stamp Act, 1899 and by the process collect revenue for the State Govt.

(3) Stamps and stamp duty rates:-
For the purpose of registration two kinds of stamps are used, namely impressed stamps and adhesive stamps. These stamps are collected centrally from the govt. press at Nasik and Hydrabad by the Collectors of Kolkata and then distributed to the District Collectors. In the districts the stamps are supplied from the district treasuries to the licensed stamp vendors as well as to the members of the registrant public for use in registration of instruments.

The stamp duty is charged as per rates fixed by the Govt. in Schedule 1A of the Indian Stamp Act. The stamp duty is different for different kinds of instruments. In case of deed of conveyance/agreement for sale of immovable property/exchange of property/ gift/settlement-which account for 95% of the total revenue collected-the stamp duty rate varies from 6% of market value in panchayat areas to 8% of market value in municipal and corporation areas. The stamp duty on instruments of conveyance etc. was previously used to be assessed on the basis of consideration set forth in the instruments. Since Jan 1994 stamp stamp duty on such documents are collected on the basis of market value of the property in question.

The market value of the a property is determined on the basis of the highest price for which sale similar nature of property in a comparable locality has been negotiated/settled during the last five consecutive years. In addition the Registering Officers also consider information, report or record available on market price of a land or a property in a locality to determine the present market value apart from spot verification.

(4) Rate of Registration Fees:-
Registration fees are collected as prescribed under the Table of Fees of the Registration Act. In case of instruments like deed of conveyance, gift, exchange, settlement the registration fees is approximately 1.1% of the market value of the property.

(5) Revenue Position:
The Directorate being one of the revenue-collecting Directorates, collects Revenue for the State Exchequer in the form of stamp duties and registration fees. Stamp duties are collected under different articles of schedule 1A of the Indian Stamp Act, 1899 and the registration fees are collected under the Table of Registration Fees of West Bengal Registration Rules, 1962. Prior to 1994 such duty and fees were collected on Stamp (Prevention of Undervaluation of Instruments) Rule, 1994 has been implemented and the registering officers are to determine the market values of the properties in the document Sale, Gift, Exchange, Partition and certain other documents brought to them for registration. Stamp duties and registration fees are being collected on such market value determined by Registering Officer. Thus rejecting the traditional concept of "consideration" the concept of market value has been introduced in the process of registration. Through stamp duty is collected on different articles of Schedules 1A of I.S. Act, 1899, the major portion is collected on different articles of Schedule 1A i.e. on conveyances.

(6) Current Rate of stamp duty on some important Article of Schedule 1A Indian Stamp Act.

Sl. No. No. & Name of Articles Rate of stamp duty.
1. 4 Affidavit Rupees Ten.
2 5 Agreement  
    (d) if relating to sale of immovable property The same duty as conveyance for market value. (No. 23).
    Others Rupees Ten
3. 15 Bond 4% of Value Secured
4. 23 Conveyance 6% on market value in Panchayat Area, 8% on market value in Municipal area and Corporation Areas, Development Authority Areas.
( 2% surcharge for areas under HIT and KIT.)
5. 31 Exchanges of Property Same duty as Conveyance (No. 23) on market value of the property of greatest values.
6. 33 Gift  
    (i) When made to a member of a family. One half of one per centum of the Market values of the property.
    (ii) When made to any other persons. Same duty as conveyance (No.23) On market value.
7. 35 Lease  
    (a) Only rent is fixed.  
    (i) Less than one year Same of Bottomry Bond for whole of the amount payable
    (ii) 1-5 Years 4% of average annual rent.
    (iii) 5-10 Years same duty as conveyance for average annual rent (same as conveyance)
    (iv) up to 20 Years twice the average annual rent (same as conveyance)
    (v) up to 30 Years three times of the average annual rent (same as conveyance)
    (vi) up to 100 years Four times of the average annual rent (same as no.23)
    (b) granted for fine or premium- same as conveyance for the amount or values of such fine or premium.
    (c) Where the lease is granted for fine or premium in addition to rent reserved-same as conveyance for fine or premium in addition to the duty on rent as in (a).
8. 45 Partition one half of one per centum of the market value of the separated share or shares of the property.
9. 46 Partnership  
    (a) Capital up to Rs.500 Rs.20.00
    (b) up to 10,000 Rs.50.00
    (c) up to 50,000 Rs.100.00
    (d) exceeds Rs.50,000 Rs.150.00
10. 58 Settlement- the same duty as conveyance on market value of the property settled

There are 65(sixty five) articles in schedule 1A under I.S Act and rate 0 stamp duty is different in each such case.

(7) Rate Of Registration Fees:
 As stated earlier, Registration fees are collected according to the table 0 fees from Article "A" to "P". Out of them 'A' fees is of most important and collected of the market values in deed of conveyance, Gift, Partition, Exchange, Settlement and certain other document at the rates given below:-
Up to Rs.250.00 Rs.2.00
Up to Rs.500.00 Rs.7.00
Up to Rs.1000 Rs.8.00
Up to Rs.5000 Rs.9.00 for Rs.1000 or part thereof in excess of Rs.1000
Above Rs.5000 Rs.11.00 for Rs.1000 or part thereof in excess of Rs.5000

Head of Account:-

 Major Head
Receipt 0030-Stamp & Registration
Expenditure 2030-Major Head

8(a) No. of registration offices etc.:-

(A) No. of offices of the Sub-Registrar 30
(B) No. of offices of Addl.District Sub-Registrar 190
(C) No. of offices of the District Sub-Registrar 26
(D) No. of offices of Addl. Registrar Of Assurance Kolkata 3
 Total: 249
(E) Total no. of offices of District Registrar @ 1 in each district= 19
(F) Total no. of offices of Range Dy Inspector General Of Registration covering one or more district in each range 9

8(b) No. of computerized offices and future plans:-
So far 13 registration offices have been computerized in the State. Out of that two A.D.S.R. offices at Chandannagar and Srirampur are fully computerized. The remaining eleven offices are located as follows:-

(i) South 24 Parganas 5
(ii) North 24 Parganas 4
(iii) Registrar Of Assurances, Kolkata 2
 Total:  11
In the fully computerized registration offices the market value of properties are generated automatically through the software system installed in the computers.



1991 - 1992 10% to 20% depending on the Value set-forth + 2% of set-forth values for areas under K.I.T. & H.I.T.
1992 - 1993 - Do -
1993 - 1994 - Do -    With effect from 28.03.1994 @ 10% of Market Value + 2% additional duty for K.I.T. & H.I.T. areas on set-forth value.
1994 - 1995 10% + 2% as above for.
1995 - 1996 - Do-
1996 - 1997 - Do - and 5% with effect from 15.07.1996 on Market Value + 2% as above.
1997 - 1998 5% + 2% as above.
1998 - 1999 - Do -
1999 - 2000 - Do -
2000 - 2001 - Do -
2001 - 2002 - Do -
2002 - 2003 5% of the Market value for all areas excepting those under Municipality and notified areas and 6% for areas under Municipality and notified areas up to 20.10.2002 and from 21.10.2002 8% of Market value for areas under the Municipalities and notified areas excepting areas under K.I.T. & H.I.T. where the Stamp duty is @ 6% of Market Value + 2% additional Stamp duty for areas under K.I.T. & H.I.T.
2003 - 2004 6% of Market value for Panchayat areas with effect from 5.8.2003 8% of market value for areas under Municipalities and notified areas with effect from 21.10.2002. 8% of market value for areas under K.I.T. & H.I.T. + 2% additional Stamp duty with effect from 05.08.2003.
N.B.  :
Registration fees - @ 1.1% of market value of property transfer.