SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel. Ten rupees.

61. SURRENDER OF LEASE—including an agreement for surrender of lease—

1. (a) without any consideration; Two hundred rupees.
2. (b) with consideration. The same duty as is leviable under clause (a), (b), or (c) of Article 22 on the amount of consideration. Explanation.—For the purposes of this Article, return of money paid as advance, on security deposit by lessee to the lessor shall not be treated as consideration for the surrender.