HC Stays Circular On Charging New Stamp Duty Retrospectively SRINAGAR: Jammu and Kashmir High Court has stayed a government circular issued by the Inspector General of Registration, J&K regarding stamp duty on 30 December last year. The Circular requires all Registrars and Sub-Registrars to charge stamp duty as per new rates with effect from 1 January 2021 irrespective of the date of uploading of documents onto the National Generic Document Registration System (NGDRS), date of filing of the documents with the Registrars/Sub-Registrars. “In the meantime, the impugned circular issued by the Inspector General of Registration, J&K, Jammu is stayed,” said a bench of Justice Sanjay Dhar passed the orders after hearing a petition filed by one Shabnam Nazir who contended through her lawyer that date of the execution of a document determines the rate at which stamp duty has to be affixed on a document and not the date on which, the document is actually registered by the Sub-Registrar.