The Indian Stamp (Chhattisgarh Amendment) Act, 1899

SCHEDULE 1 STAMP-DUTYON INSTRUMENTS (See section 3) Description of Instrument Proper Stamp-duty 1[5. AGREEMENT OR MEMORANDUM OFAN AGREEMENT—

1. (a) if relating to the sale of a bill of exchange; Two annas.
2. (b) if relating to the sale of a Government security or share in an incorporated company or other body corporate; Subject to a maximum of ten rupees, one anna for every Rs. 10,000 or part thereof of the value of the security or share.
3. (c) if not otherwise provided for Eight annas. Exemptions Agreement or memorandum of agreement—
4. (a) for or relating to the sale of goods or merchandise exclusively, not being a NOTEOR MEMORANDUM chargeable under No. 43;
5. (b) made in the form of tenders to the Central Government for or relating to any loan; 2* * AGREEMENT TO LEASE. See LEASE (No. 35). 3[6.AGREEMENT RELATING TO DEPO- SIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to —

1. (1) the deposit of title-deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security); or
2. (2) the pawn or pledge of movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt—
   • (a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement;
   • (b) if such loan or debt is repayable not more than three months from the date of such instruments. The same duty as a Bill of Exchange [No. 13 (b)] for the amount secured. Half the duty payable on a Bill of Exchange [No. 13 (b)] for the amount secured. Exemption Instrument of pawn or pledge of goods if unattested.] 7. APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will. Fifteen rupees. 2. Clause (c) omitted by the A.O. 1950. Description of Instrument Proper Stamp-duty 8. APPRAISEMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit—
   • (a) where the amount does not exceed Rs. 1,000; The same duty as a Bond (No. 15) for such amount. (b)inan other case……………………………. Five rupees. Exemptions
   • (a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
   • (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. 9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice, clerk or servant, placed with any master to learn any profession, trade or employment, not being ARTICLES OF CLERKSHIP, (No. 11). Five rupees. Exemption Instruments of apprenticeship executed by a Magistrate under the 1Apprentices Act, 1850 (XIX of 1850), or by which a person is apprenticed by or at the charge of any public charity. 10. ARTICLES OF ASSOCIATION OF A COMPANY. Exemption Articles of any Association not formed for profit and registered under section 26 of the 2 Indian Companies Act, 1882 (VI of 1882). See also MEMORANDUM OF ASSOCIATION OF A COMPANY (No.39). 11. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court. ASSIGNMENT. See CONVEYANCE (No. 23), TRANSFER (No. 62), and TRANSFEROF LEASE (No. 63), as the case may be. ATTORNEY. See ENTRYAS AN ATTORNEY (No. 30) and POWEROF ATTORNEY (No. 48). Twenty-five rupees. Two hundred and fifty rupees. AUTHORITY TO ADOPT. See ADOPTION-DEED (No. 3). 1. See now the Apprentices Act, 1961 (52 of 1961). 2. See now the Companies Act, 1956 (1 of 1956). Description of Instrument Proper Stamp-duty 12. AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit—
   • (a) where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000;
   • (b) in any other case………………………… Exemption Award under the 1Bombay District Municipal Act, 1873 (Bom. Act 6 of 1873), section 81, or the Bombay Hereditary Offices Act, 1874 (Bom. Act (3of 1874), section 18. 2[13. BILL OF EXCHANGE as defined by s.2(2), not being a Bond, bank-note or currencynote— (b)where payable otherwise than on demand—
     • (i) where payable not more than three months after date or sight— The same duty as a Bond (No. 15) for such amount. Five rupees. if the amount of the bill or note does not exceed Rs. 500; Thirty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; Sixty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; Sixty paise. (ii)where payable more than three months but not more than six months after date or sight— if the amount of the bill or note does not exceed Rs. 500; Sixty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; One rupee twenty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; One rupee twenty paise.
     • (iii) where payable more than six months but not more than nine months after date or sight— if the amount of the bill or note does not exceed Rs. 500; Ninety paise. 1. See now the Bombay District Municipal Act, 1901 (Bom. Act 3 of 1901). Description of Instrument Proper Stamp duty if it exceeds Rs. 500 but does not exceed Rs. 1,000; One rupee eighty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; One rupee eighty paise. (iv)where payable more than nine months but not more than one year after date or sight— if the amount of the bill or note does not exceed Rs. 500; if it exceeds Rs. 500 but does not exceed Rs. 1,000; One rupee twenty five paise. Two rupees fifty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; Two rupees fifty paise. (c)where payable at more than one year after date or sightif the amount of the bill or note does not exceed Rs. 500; Two rupees fifty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; Five rupees. and for every additional Rs. 1,000 or part thereof in Five rupees. excess of Rs. 1,000; 14. BILL OF LADING (including a through bill of lading). Exemptions
   • (a) Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Indian Ports Act, 1889 (10 of1889), and are to be delivered at another place within the limits of the same port.
   • (b) Billof lading when executed out of India and relating to property to be delivered in India. 15. BOND [as defined by section 2(5)] not being a DEBENTURE (No. 27) and not being otherwise provided for by this Act, or by the Court-fees Act, 1870 (7 of 1870),— One rupee. N.B.—If a bill of lading is drawn in parts, the proper stamp therefore must be borne by each one of the set.] where the amount or value secured does not exceed Rs. 10; Two annas. where it exceeds Rs. 10 and does not exceed Rs. 50; Four annas. Description of Instrument Proper Stamp duty where it exceeds Rs. 50 and does not exceed Rs. 100 Eight annas. where it exceeds Rs. 100 and does not exceed Rs. 200 One rupee. where it exceeds Rs. 200 and does not exceed Rs. 300 One rupee eight annas. where it exceeds Rs. 300 and does not exceed Rs. 400 Two rupees. where it exceeds Rs. 400 and does not exceed Rs. 500 Two rupees eight annas. where it exceeds Rs. 500 and does not exceed Rs. 600 Three rupees. where it exceeds Rs. 600 and does not exceed Rs. 700 Three rupees eight annas. where it exceeds Rs. 700 and does not exceed Rs. 800 Four rupees. where it exceeds Rs. 800 and does not exceed Rs. 900 Four rupees eight annas. where it exceeds Rs. 900 and does not exceed Rs. 1,100 Five rupees. and for every Rs. 500 or part thereof in excess of Rs. 1,000 Two rupees eight annas. See ADMINISTRATION BOND (No. 2), BOTTOMRY BOND (No. 16), CUSTOMS BOND (No. 26), INDEMNITY BOND (No. 34), RESPONDENTIA BOND (No. 56), SECURITY BOND (No. 57). Exemptions Bond, when executed by—
   • (a) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876 (Ben. Act 3 of 1876), section 99, for the due performance of their duties under that Act;
   • (b) any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specifed sum per mensem. 16. BOTTOMRY BOND, that is to say, any instrument where by the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage. The same duty as a Bond (No. 15) for the same amount. 17. CANCELLATION—Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for. See alsoRelease (No. 55), Revocation of Settlement (No. 58-B), Surrender of Lease (No. 61), Revocation of Trust (No. 64-B). Five rupees. 18. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue-officer—
   • (a) where the purchase-money does not exceed Rs. 10; Two annas.
   • (b) where the purchase-money exceeds Rs. 10 but does not exceed Rs. 25; Four annas.
   • (c) in any other case ....................... The same duty as a conveyance (No. 23) for a consideration equal to the amount of the purchasemoney only. 19. CERTIFICATE OR OTHER DOCUMENT 1 [(except the 3 [Two anna]. certificate or other document covered under Articles 27 and 56A)”evidencing the right or title of the holder thereof, or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body.

¹ Subs. by Act 6 of 1910, s.3, for article 5.

³ Subs. by Act 15 of 1904, s. 8, for article. 6.

² Subs. by notification No. S.O. 130(E), dated 28-1-2004, for articles 13 and 14.

¹ Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

³ Subs. by Act 43 of 1923 s. 2, for “One anna”.

⁷ Ins. by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001).

20. CHARTER-PARTY, that is to say, any instrument (except One rupee. agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. 4* 22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of licence, for the benefit of his creditors. 23. CONVEYANCE [as defined by section 2 (10)] not being a Transfer charged or exempted under No. 62,— where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50: Ten rupees. Eight annas. where it exceeds Rs. 50 but does not exceed Rs. 100. One rupees. Ditto 100 ditto 200 Two rupees. Ditto 200 ditto 300 Three rupees. Ditto 300 ditto 400 Four rupees. Ditto 400 ditto 500 Five rupees. Ditto 500 ditto 600 Six rupees. Ditto 600 ditto 700 Seven rupees. Ditto 700 ditto 800 Eight rupees. Ditto 800 ditto 900 Nine rupees. Ditto 900 ditto 1,000 Ten rupees. and for every Rs. 500 or part thereof in excess of Rs. 1,000 Exemption Five rupees. 5[(a)Assignment of copyright by entry made under the6Indian Copyright Act, 1847 (20 of 1847) section 5.] 7[(b) for the purpose of this article, the portion of duty paid in respect of a document falling under article No. 23A shall be excluded while computing the duty payable in respect of a corresponding document relating to the completion of the transaction in any Union territory under this article.] CO-PARTNERSHIP-DEED. See Partnership (No. 46.) 5[23A. CONVEYANCE IN THE NATURE OF PART PERFORMANCE—Contracts for the transfer of immovable property in the nature of part performance in any Union territory under section 53A of the Transfer of Property Act, 1882 (4 of 1882). Ninety per cent. of the duty as a Conveyance (No. 23).] 2. The words, brackets and figures “See also LETTER OF ALLOTMENT OF SHARES (No. 36)” omitted by s. 21, ibid. (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 4. Art. 21 omitted by Act 5 of 1927, s. 5. 5. Certain words and figure numbered as clause (a) thereof by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001). 6. See now the Copyright Act, 1957 (14 of 1957). Description of Instrument Proper Stamp-duty 24. COPY OR EXTRACT certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees— (i)if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed one rupee;

1. (ii) in any other case………………… Exemptions Eight annas. One rupee. (a)Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose. 1[(b) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, 2[divorces,] deaths or burials]. 25. COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in respect of which the proper duty has been paid,—

1. (a) if the duty with which the original instrument is chargeable does not exceed one rupee;
2. (b) in any other case .................. Exemption Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOMS BOND— The same duty as is payable on the original. One rupee. The same duty as a Bond (No. 15) for such amount. Five rupees.
3. (a) where the amount does not exceed Rs. 1,000; (b)in any other case .......................... 3[27. DEBENTURE—[as defined by section 2(10A)] (see section 9A and 9B) (a)in case of issue of debenture; 0.005%
4. (b) in case of transfer and re-issue of debenture. 0.0001%] Explanation.—The term “Debenture” includes any interest coupons attached thereto but the amount of such coupons shall not be included in estimating the duty. Exemption A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture holders: Provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed. See also BOND (NO. 15): and sections 8 and 55. 28. DELIVERY ORDER IN RESPECT OF GOODS,1[(excluding delivery order in respect of settlement of transactions in securities in stock exchange)] that is to say, any instrument entitling any person therein named, or his assigns, or the holder thereof, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or on behalf of the owner of such goods, upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees. DEPOSITOFTITLE-DEEDS 2 [SEE AGREEMENT RELATINGTO DEPOSITOFTITLE-DEEDS PAWN OR PLEDGE (NO. 6)]. DISSOLUTION OF PARTNERSHIPSee PARTNERSHIP (No. 46). 29. DIVORCE.—Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. DOWER—Instrument of See SETTLEMENT (No. 58). DUPLICATE. See COUNTERPART (No. 25). 30. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT3[under the Indian Bar Councils Act, 1926 (38 of 1926) or] in exercise of powers conferred on such court by Letters patent or by the 4Legal Practitioners Act, 1884 (9 of 1884)—
5. (a) in the case of an Advocate or Vakil……….
6. (b) in the case of an Attorney…….. Exemption entry of an advocate, vakil or attornery on the roll of any High court when he has previously been enrolled in a High Court.

¹ Subs. by Act 5 of 1906, s. 7, for clauses (b) and (c).

² Ins. by Act 10 of 1914, s. 2 and the First Schedule.

³ Subs. by Act 7 of 2019, s. 21, for article 27 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

¹ Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

² Subs. by Act 15 of 1904, s. 8, for “See Agreement by way of Equitable Mortgage (No. 6)”.

³ Ins. by Act 38 of 1926, s. 19 and theSch.

* 4. Since repealed. 5. The entry “EQUITABLE MORTGAGE” omitted by Act 15 of 1904, s. 8. 31. EXCHANGE OF PROPERTY.—Instrument of. EXTRACT. See Copy (No. 24). 32. FURTHER CHARGE.—Instrument of, that is to say, any instrument imposing a further charge on mortgaged property—

1. (a) when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is, with possession);
2. (b) when such mortgage is one of the description referred to in clause (b)of Article No. 40 (that is, without possession)—
   • (i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument;
   • (ii) if possession is not so given......... 33. GIFT.—Instrument of, not being a SETTLEMENT (No. 58) or will or TRANSFER (No. 62). HIRING AGREEMENT or agreement for service. SEE AGREEMENT No.5). 34. INDEMNITY-BOND.............. INSPECTORSHIP-DEED See COMPOSITION-DEED (No. 22) INSURANCE. See POLICY OF INSURANCE (No. 47). 35. LEASE, including an under-lease or sub-lease and any agreement to let or sub-let—
3. (a) whereby such lease the rent is fixed and no premium is paid or delivered—
   • (i) where the lease purports to be for a term of less than one year;
   • (ii) where the lease purports to be for a term of not less than one year but not more than three years;
   • (iii) where the lease purports to be for a term in excess of three years;
   • (iv) where the lease does not purport to be for any definite term;
   • (v) where the lease purports to be in perpetuity; The same duty as a Conveyance (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the further charge secured by such instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further chage already made) less the duty already paid on such original mortgage and further charge. The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the value of the property, as set forth in such instrument. The same duty as a Security Bond (No. 57) for the same amount. The same duty as a Bond (No.15) for the whole amount payable or deliverable under such lease. The same duty as Bond (No. 15) for the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 23) for a consideration equal to onefifth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease.
4. (b) where the lease is granted for a fine or premium or for money advanced and where no rent is reserved; The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease.
5. (c) where the lease is granted for a fine or premium The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium or advance had been paid or delivered: or for money advanced in addition to rent reserved; Provided that, in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed eight annas. Exemptions (a)Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.

1* 2[36. LETTER OF ALLOTMENT in respect of

3[Two annas.], any loan to be raised by any company or proposed company.] 4[37. LETTER OF CREDIT, that is to say any instrument by which one person authorizes another to give credit to the person in whose favour it is drawn. LETTER OF GUARANTEE,SeeAGREEMENT (No. 5). 5[Two rupees.] 38. LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. Ten rupees. 39. MEMORANDUM OFASSOCIATION OFA COMPANY—

1. (a) if accompanied by articles of association under section 37 of the 6Indian Companies Act, 1882 (6 of 1882); Fifteen rupees.
2. (b) if not so accompanied Forty rupees. 1. Exemption (b) omitted by the A.O. 1937. 6. See now the Companies Act, 1956 (1 of 1956). Exemption Memorandum of any association not formed for profit and registered under section 26 of the 1Indian Companies Act, 1882 (6 of 1882). 40. MORTGAGE-DEED, not being 2[an AGREEMENT RELATING-TO DEPOSITOF TITLE-DEEDS, PAWN OR PLEDGE (NO. 6)], BOTTOMRY BOND (NO. 16), MORTGAGE OF A CROP (NO. 41), RESPONDENTIA BOND (No. 56), OR SECURITY BOND (NO. 57)—
3. (a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given;
4. (b) when 3***possession is not given or agreed to be given as aforesaid; Explanation.—A mortgagor who gives to the mortgagee a power-of-attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this Article. The same duty as a Conveyance (No. 23) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 15) for the amount secured by such deed.
5. (c) when a collateral or auxiliary or additional or substituted security, or by way of further assurance for the abovementioned purpose where the principal or primary security is duly stamped— Eight annas. for every sum secured not exceeding Rs. 1,000 and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000. Exemptions

² Subs. by Act 7 of 2019, s. 21, for Article 36 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

³ Subs. by Act 43 of 1923, s. 2, for “one anna”.

⁴ Subs. by notification No. S.O. 130 (E), dated 28-1-2004, for article 37.

⁵ Subs. by Act 32 of 1985, s. 50 (w.e.f. 1-7-1985).

1. (1) Instruments, executed by person taking advances under the Land Improvement Loans Act, 1883 (19 of 1883), or the Agriculturists' Loan Act, 1884 (12 of 1884), or by their sureties as security for the repayment of such advances.
2. (2) Letter of hypothecation accompanying a bill of exchange. 4 * 41. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage— Eight annas. * (a)when the loan is repayable not more than three months from the date of the instrument— One anna. One anna. for every sum secured not exceeding Rs. 200 and for every Rs. 200 or part thereof secured in excess of Rs. 200; 1. See now the Companies Act, 1956 (1 of 1956). 3. The words “At the time of execution” omitted by s. 8, ibid. 4. Exemption (3) omitted by s. 8, ibid.
   • (b) when the loan is repayable more than three months, but not more than 1 [eighteen months], from the date of the instrument— for every sum secured not exceeding Rs. 100 and for 2[Two annas.] every Rs. 100 or part thereof secured in excess of Rs. 100. 2[Two annas.] 42. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a PROTEST (No. 50) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public. See also PROTEST OF BILL OR NOTE (No. 50). 3[43. NOTE OR MEMORANDUM, sent by a Broker or agent to his principal intimating the purchase or sale on account of such principal— One rupee.
   • (a) of any goods exceeding in value twenty rupees; Two annas.
   • (b) of any stock or marketable security exceeding in Subject to a maximum of ten rupees, one anna for every Rs. 10,000 or part thereof the value of the stock or security.] value twenty rupees; 44. NOTE OF PROTEST BY THE MASTER OF A SHIP. See also PROTESTBY THE MASTER OF A SHIP(No. 51). ORDER FOR THE PAYMENT OF MONEY. See BILL OF EXCHANGE (No. 13). Eight annas. 45. PARTITION— Instrument of [as defined by s. 2 (15)] The same duty as a Bond (No. 15) for the amount of the value of the separated share or shares of the property. N.B.—The largest share remaining after the property is partitioned (or, if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated: Provided always that—
   • (a) when an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than eight annas;
   • (b) where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue;
   • (c) where a final order for effecting a partition passed by any Revenue-authority or any Civil-Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed eight annas. 46. PARTNERSHIP— A—INSTRUMENT OF—
   • (a) where the capital of the partnership does not Two rupees eight annas. exceed Rs. 500; (b ) in any other case…………………… Ten rupees. B.—DISSOLUTION OF………………………… 1[PAWN OR PLEDGE. See AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS. PAWN OR PLEDGE (NO. 6).] Five rupees. 47. POLICY OF INSURANCE— If drawn in duplicate, for each part If drawn singly 2[A.—SEA INSURANCE [see section 7] of Indian Stamp Act, 1899 (2 of 1899)]
3. (1) for or upon any voyage—
   • (i) where the premium or consideration does not exceed the rate of 3*** one-eighth per centum of the amount insured by the policy; 4[Ten nayepaise.] 5[Fivenayapaise.]
   • (ii) in any other case, in respect of every full sum of 4[Ten nayapaise.] 5[Five nayapaise.] 6 [one thousand five hundred rupees] and also any fractional part of 6[one thousand five hundred rupees] insured by the policy; 3. The words “Fifteen nayepaise or” omitted by Act 14 of 1961, Section 16, the words in italics were subs. by Act 19 of 1958, s. 13, for “two annas” (w.e.f.1-10-1958).
4. (2) for time—
   • (iii) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy— where the insurance shall be made for any time not exceeding six months; 1[Fifteen nayepaise.] where the insurance shall be made for any time exceeding six months and not exceeding twelve months. 3[Twentyfivenayepaise.] 2[Ten nayepaise.] 1[Fifteen nayepaise.] B.— 4 [FIRE-INSURANCE AND OTHER CLASSES OF INSURANCE, NOT ELSEWHERE INCLUDED IN THIS ARTICLE, COVERING GOODS, MERCHANDISE, PERSONAL EFFECTS, CROPS AND OTHER PROPERTY AGAINST LOSS OR DAMAGE —
5. (1) in respect of an original policy—
   • (i) when the sum insured does not exceed Rs. 5,000; 5[Fifty nayepaise.]
   • (ii) in any other case; and One rupees. (2)in respect of each receipt for any payment of a premium on any renewal of an original policy. C.—ACCIDENT AND SICKNESS INSURANCE—
   • (a) against railway accident, valid for a single journey only. Exemption When issued to a passenger travelling by the intermediate or the third class in any railway; One-half of duty payable in respect of the original policy in addition to the amount if any, chargeable under No. 53. 2[Ten nayepaise.]
   • (b) in any other case—for the maximum amount which may become payable in the case of any single accident or sickness where such amount does not exceed Rs. 1,000, and also where such amount exceeds Rs. 1,000, for every Rs. 1,000 or part thereof. 1[Fifteen nayepaise]: 6[Provided that, in case of a policy of insurance against death by accident when the annual premium payable does not exceed 7[Rs. 2.50] per Rs. 1,000, the duty on such instrument shall be 2[Ten nayepaise] for every Rs. 1,000 or part thereof of the maximum amount which may become payable under it.] 6. Added by Act 18 of 1928, s. 2 and Schedule. Description of Instrument Proper Stamp-duty 1 [CC.—INSURANCE BY WAY OF INDEMENITYagainst liability to pay damages on account of accidents to workmen employed by or under the insurer or against liability to pay compensation under the Workmen's Compensation Act, 1923 (8 of 1923), for every Rs. 100 or part thereof payable as premium. 2[Ten nayepaise.] 3 [D.—LIFE INSURANCE 4 [OR GROUP INSURANCE OR OTHER INSURANCE] NOT SPECIFICALLY PROVIDED FOR, except such a RE-INSURANCE, as is described in Division E of this article— If drawn singly If drawn in duplicate for each part.
     • (i) for every sum insured not exceeding Rs. 250; 5[Fifteen nayepaise.] 2[Ten nayepaise.]
     • (ii) for every sum insured exceeding Rs. 250 but not exceeding Rs. 500; 6[Twenty five nayepaise.] 5[Fifteen nayepaise.]
     • (iii) for every sum insured exceeding Rs. 500 but not exceeding 7[Forty nayepaise.] 8[Twenty nayepaise.] Rs. 1,000 and also for every Rs. 1,000 or part thereof in excess of Rs. 1,000. Exemption Polices of life-insurance granted by the DirectorGeneral of PostOffices in accordance with rules for Postal Life-Insurance issued under the authority of the Central Government.] 9 [N.B.—If a policy of group insurance is renewed or otherwise modified whereby the sum insured exceeds the sum previously insured on which stamp-duty has been paid, the proper stamp must be borne on the excess sum so insured.] E.—RE-INSURANCE BY AN INSURANCE COMPANY, which has granted a POLICY of the nature specified in Division A or Division B of this Article, 10 with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby. One-quarter of the duty payable inrespect of the original insurance but not less than 2[ten nayepaise] or more than onerupee: 11[Provided that if the total amount of duty payable is not a multiple of fivenayepaise, the total amount shall be rounded off to the next higher multiple of fivenayepaise]. General Exemption Letter of cover or engagement to issue a policy of insurance: Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable thereunder, nor shall it be available for any purpose, except, to compel the delivery of the policy therein mentioned.] 48. POWER-OF-ATTORNEY [as defined by section 2(21)],not being a PROXY (No. 52),—
   • (a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; Eight annas.
   • (b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882 (15 of 1882); Eight annas.
   • (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a); One rupee.
   • (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally; Five rupees.
   • (e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally; Ten rupees. (f)when given for consideration and authorizing the attorney to sell any immovable property; The same duty as a Conveyance (No. 23) for the amount of the consideration.
   • (g) in any other case…………………… One rupee for each person authorized. N.B.—The term “registration” includes every operation incidental to registration under the 1 Indian Registeration Act, 1877 (III of 1877). Explanation.—For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one person. 2[49. PROMISSORY NOTE [as defined by section 2(22)] (a) when payable on demand— (i)when the amount or value does not exceed Rs. 250; 3[Ten nayepaise.] 1. See now the Indian Registration Act, 1908 (16 of 1908).
     • (ii) when the amount or value exceeds Rs. 250 but does not exceed Rs. 1,000; 1[Fifteen nayepaise].
     • (iii) in any other case 2[Twenty-fivenayepaise.]
   • (b) when payable otherwise than on demand— The same duty as a Bill of Exchange (No. 13) for the same amount payable otherwise than on demand.] 50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonour of a bill of exchange or promissory note. One rupee. 51. PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the characterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Publicor other person lawfully acting as such, See alsoNOTE OFPROTEST BY THEMASTER OF ASHIP(No. 44). 52. PROXY, empowering any person to vote at any one election of the members of a district or local board or of a body of municipal commissioners, or at any one meeting of (a) members of an incorporated company or other body corporate whose stock or funds is or are divided into shares and transferable, (b)a local authority, or (c)proprietors, members or contributors to the funds of any institution. 53. RECEIPT [as defined by section 2(23)] for any money or other property the amount or value of which exceeds 4[five thousand rupees.] Exemptions Receipt— One rupee. 3[Thirtypaise.] 3[One rupee]
   • (a) endorsed on or contained in any instrument duly stamped 5[or any instrument exempted] under the proviso to section 3 (instruments executed on behalf of the Government) 6[or any cheque or bill of exchange payable on demand] acknowledging the receipt of the consideration-money therein expressed, or the receipt of any principal-money, interest or annuity, or other periodical payment thereby secured; (b)for any payment of money without consideration;
   • (c) for any payment of rent by a cultivator on account of land assessed to Government revenue, or1[in the States of Madras, Bombay and Andhra] 2[as they existed immediately before the 1st November, 1956] of inam lands;
   • (d) for pay or allowances by non-commissioned3[or petty], officers, 4[soldiers, 3[sailors] or airmen] of 5[6[the Indian] military, 3[naval] or air forces], when serving in such capacity, or by mounted police-constables;
   • (e) given by holders of family-certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned 3[or petty] officers 4[soldier, 3[sailor] or airmen] of 7[any of the said forces], and serving in such capacity;
   • (f) for pensions or allowances by persons receiving such pensions or allowances in respect of their service as such non-commissioned 3[or petty] officer, 4[soldiers, 3[sailors] or airmen] and not serving the Government in any other capacity;
   • (g) given by a headman or lambardar for land- revenue or taxes collected by him;
   • (h) given for money or securities for money deposited in the hands of any banker, to be accounted for: Provided that the same is not expressed to be receivedof, or by the hands of, any other than the person to whom the same is to be accounted for: Provided also that this exemption shall not extend to a receipt or acknowledgment for any sum paid or deposited for or upon a letter of allotment of a share, or in respect of a call upon any scrip or share of, or in, any incorporated company or other body corporate or such proposed or intended company or body or in respect of a debenture being a marketable security. 1[SEEALSO POLICY OF INSURANCE [NO. 47-B (2).] 54. RECONVEYANCE OF MORTGAGED PROPERTY— The same duty as a conveyance (No. 23) for the amount of such consideration as set forth in the Reconveyance. Ten Rupees.
   • (a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000;
   • (b) in any other case............................ 55. RELEASE, that is to say, any instruments 2[(not being such a release as is provided for by section 23A)] whereby a person renounces a claim upon another person or against any specified property—
   • (a) if the amount or value of the claim does not exceed Rs. 1,000; (b)in any other case……………………. 56. RESPONDENTIA BOND, that is to say, any The same duty as a Bond (No. 15) for such amount or value as set forth in the Release. Five rupees. The same duty as a Bond (No. 15) for the amount of the loan secured. instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. REVOCATION OF ANY TRUST OR SETTLEMENT SeeSETTLEMENT(No. 58); TRUST(No. 64) 0.005% 0.015% 0.003% 3[56A. SECURITY OTHER THAN DEBENTURES (see sections 9A and 9B)— 0.002% 0.003%
   • (a) issue of security other than debenture;
   • (b) transfer of security other than debenture on delivery basis;
   • (c) transfer of security other than debenture on non-delivery basis;
   • (d) derivatives— 0.0001% 0.002% 0% 0.00001%] The same duty as a Bond (No. 15) for the amount secured. Five rupees.
     • (i) futures (equity and commodity)
     • (ii) options (equity and commodity)
     • (iii) currency and interest rate derivatives
     • (iv) other derivatives
   • (e) Government securities
   • (f) repo on corporate bonds 57. SECURITY BOND OR MORTGAGE-DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract,—
   • (a) when the amount secured does not exceed Rs. 1,000; (b)in any other case…………………………….. Exemptions Bond or other instrument, when executed—
   • (a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876 (Ben. Act 3 of 1876), section 99, for the due performance of their duties under that Act;
   • (b) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem;
   • (c) under No. 3A of the rules made by the 1[State Government] under section 70 of the Bombay Irrigation Act, 1879) (Bom. Act V of 1879); Description of Instrument Proper Stamp-duty B.— REVOCATION OF—................ The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set forth in the Instrument of Revocationbut not exceeding ten rupees.
   • (d) executed by persons taking advances under the Land Improvement Loans Act, 1883 (19 of 1883), or the Agriculturists’ Loan Act, 1884 (12 of 1884), or by their sureties, as securityfor the repayment of such advances;
   • (e) executed by officers of 2[the 3[Government]] or Seealso TRUST (No. 64). their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof. 6[One and a half times] the duty payable on a Conveyance (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant. 59. SHARE WARRANTS to bearer issued under the 5Indian Companies Act, 1882 (6 of 1882). The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property settled as set forth in such settlement: 58.SETTLEMENT— A.—INSTRUMENT OF, (including a deed of dower).....Exemptions Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed eight annas. (a)Deed of dower executed on the occasion of a marriage between Muhammadans. 4* 4. Exemption (b) omitted by the A.O. 1937. 1. See now the Companies Act, 1956 (1 of 1956). Exemptions Share warrant when issued by a company in pursuance of the 1 Indian Companies Act, 1882 (6 of 1882), section 30, to have effect only upon payment, as composition for that duty, to the Collector or Stamprevenue, of—
   • (a) 2 [one and a half] per centum of the whole subscribed capital of the company, or
   • (b) if any company which has paid the said duty or composition in full, subsequently issues an Addition to its subscribed capital— 2[one and a half] per centum of the additional capital so issued. SCRIP,SeeCERTIFICATE (No. 19). 60. SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel. One anna. 61. SURRENDER OF LEASE— (a)when the duty with which the lease is chargeable does not exceed five rupees; The duty with which such lease is chargeable.
   • (b) in any other case………………….. Five rupees. Exemption Surrender of lease, when such lease is exempted from duty. 62. TRANSFER (whether with or without consideration)—

² Subs. by Act 15 of 1904, s. 8, for “AN AGREEMENTTO MORTGAGE (NO. 6)”.

¹ Subs. by Act 5 of 1906, s. 7, for “one year”

² Subs. by Act 15 of 1904, s. 8, for “Four annas”.

³ Subs. by Act 6 of 1910, s. 3, for article 43.

¹ Ins. by Act 15 of 1904, s. 8.

² Subs. by Act 5 of 1906, s. 7, for Division A and B.

⁴ Subs. by Act 19 of 1958, s. 13, for “one anna” (w.e.f. 1-10-1958).

⁵ Subs. s. 13, ibid., for “half an anna” (w.e.f. 1-10-1958).

⁶ Subs. Act 18 of 1928, s. 2 and the First Schedule, for “one thousand rupees”.

¹ Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).

² Subs. by s. 13, ibid., for “One anna” (w.e.f. 1-10-1958).

³ Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).

⁴ Subs. by Act 43 of 1923, s. 2, for “FIRE-INSURANCE.”

⁵ Subs. by Act 19 of 1958, s. 13, for “Eight annas” (w.e.f. 1-10-1958).

⁷ Subs. by Act 19 of 1958, s. 13, for “2.8-0” (w.e.f. 1-10-1958).

¹ Ins. by Act 15 of 1925, s. 2.

² Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958).

³ Subs. by Act 18 of 1928, s. 2, and the First Schedule for Division D.

⁴ Subs. by Act 43 of 1955, s. 7, for “or other insurance” (w.e.f. 1-4-1956).

⁵ Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).

⁶ Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).

⁷ Subs. by s. 13, ibid., for “Six annas” (w.e.f. 1-10-1958).

⁸ Subs. by s. 13, ibid., for “Three annas” (w.e.f. 1-10-1958).

⁹ Ins. by Act 43 of 1955, s. 7 (w.e.f. 1-4-1956).

¹⁰ Subs. by Act 43 of 1923, s. 2, for “of Sea-Insurance or a policy of Fire Insurance”.

¹¹ Ins. by Act 14 of 1961, s. 16.

² Subs. by Act 43 of 1923, s. 2, for Article 49.

³ Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958).

¹ Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).

² Subs. by S. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).

³ Subs. by Act 32 of 1994, s. 99, for “Twenty paise” (w.e.f. 13-5-1994).

⁴ Subs. by Act 23 of 2004, s. 117, for “five hundred rupees”.

⁵ Subs. by Act 18 of 1928, s. 2 and the First Schedule, for “or exempted”.

⁶ Ins. by s. 2 and the First Schedule, ibid.

¹ Subs. by the Andhra (Adaptation of Law on Union Subjects) Order, 1954, for “In the Presidencies of Fort St. George and Bombay” (w.e.f. 1-10-1953).

² Ins. by the Adaptation of Laws (No. 2) Order, 1956.

³ Ins. by Act 35 of 1934, s. 2 and the Schedule.

⁴ Subs. by Act 10 of 1927, s. 2 and the First Schedule, for “or soldiers”.

⁵ Subs. by s. 2 and the First Schedule ibid., for “Her Majesty’s Army or Her Majesty’s Indian Army”.

⁶ Subs. by the A.O. 1950, for “His Majesty’s”.

⁷ Subs. by Act 10 of 1927, s. 2, and the First Schedule for “either of the said Armies”.

¹ Ins. by Act 5 of 1906, s. 7.

² Ins. by Act 15 of 1904, s. 8.

³ Ins. by Act 7 of 2019, s. 21 (w.e.f.1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

¹ Subs. by the A.O. 1937, for “Governor of Bombay in Council”.

² Subs. ibid., for “Government”.

³ Subs. by the A.O. 1950, for “Crown”.

² Subs. by Act 6 of 1910, s. 3, for “Three-quarters of”.

1. (c) of any interest secured by a bond, mortgage-deed or policy of insurance,—
   • (i) if the duty on such bond, mortgage-deed or policy does not exceed five rupees; The duty with which such bond, mortgage-deed or policy of insurance is chargeable.
   • (ii) in any other case……………….. Five rupees. Description of Instrument Proper Stamp-duty (d)of any property under the 4Administrator General’s Act, 1874 (2 of 1874), section 31; Five rupees. (e)of any trust-property without consideration from one trustee to another trustee or from a trustee to a beneficiary. Five rupees or such smaller amount as may be chargeable under clauses (a)to (c)of this Article. 3. See now the Companies Act, 1956 (1 of 1956). 5. Article 62 item (a) and (b) omitted by Act 7 of 2019, s. 21 (w.e.f. 1-4-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 1. See now the Administrator General’s Act, 1963 (45 of 1963). Exemptions Transfers by endorsement—
2. (a) of a bill of exchange, cheque or promissory note;
3. (b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods;
4. (c) of a policy of insurance;
5. (d) of securities of the Central Government. See also section 8. 63. TRANSFER OF LEASE by way or assignment and not by way of under-lease. Exemption Transfers of any lease exempt from duty. 64.TRUST— A. — DECLARATION OF—of, or concerning, any property when made by any writing not being a WILL. The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set forth in the instrument but not exceeding fifteen rupees. B.—REVOCATION OF—of, or concerning, any property when made by any instrument other than a WILL. See also SETTLEMENT (No. 58). The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the consideration for the transfer. The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set forth in the instrument but not exceeding ten rupees. VALUATION, See APPRAISEMENT (No. 8). VAKIL, See ENTRY AS A VAKIL (No. 30). 65. WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods maybe. Four annas. STATE AMENDMENT Assam Amendment of Schedule I of Act II of 1899.—In Schedule I to the principal Act, for item No. 23, the following shall be substituted, namely:— Description of Instrument Proper Stamp-duty 23. Conveyance [as defined by section 2 (10)] not being a Transfer Charged or exempted under No. 62 Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50. Where it exceeds Rs. 50 but does not exceed Rs. 100; Where it exceeds Rs. 100 but does not exceed Rs. 200; Where it exceed Rs. 200 but does not exceed Rs. 300; Where it exceed Rs. 300 but does not exceed Rs. 400; Where it exceed Rs. 400 but does not exceed Rs. 500; Where it exceed Rs. 500 but does not exceed Rs. 600; Two rupees and fifty paise. Five Rupees Ten rupees Twelve rupees Twenty rupees Twenty-two rupees Twenty-eight rupees. Where it exceed Rs. 600 but does not exceed Rs. 700; Where it exceed Rs. 700 but does not exceed Rs. 800; Where it exceed Rs. 700 but does not exceed Rs. 900; Where it exceed Rs. 900 but does not exceed Rs. 1,000; For every Rs. 500 or part thereof in excess of Rs. 1,000; Where it excels Rs. 50,000 but does not exceed Rs. 90, 000; Where it exceeds Rs. 90, 000 but does not exceed Rs. 1, 50, 000; Thirty-two rupees. Thirty-seven rupees Forty-two rupees Forty-six rupees. Twenty-three rupees Sixty rupees for every on thousand rupees. Eighty rupees for every one thousand rupees. and where it exceeds Rs. 1, 50, 000; One hundred rupees for every one thousand rupees. Provided that where the “instrument” or the conveyance is in respect of an Industrial loan, certified as such by the Director of Industries, Assam, the Stamp duty shall be half of the above rate. Exemption Assignment of copyright under the Indian Copyright Act, 1957 (Act XIV, 1957). Co-partnership Deed-See partnership (No. 46)”. [Vide Assam Act 6 of 1990, s. 2] Assam Amendment of Schedule I.—In the principal act, in Schedule-I, for item No. 23, the following shall be substituted, namely:—

⁴ Subs. by Act 6 of 1910, s. 3, for “three-quarters of”.

[Vide Assam Act 19 of 2008. s. 2] Assam Amendment of Schedule-I

[Vide Act 9 of 2013, s. 2] Assam Amendment of Schedule-I of Act II of 1899.—In the principal Act, in Schedule-I, for item Nos.1-5, 12, 15-20, 22-26, 28-29, 31, 33, 34-36, 38-40, 42-43, 45, 46, 48, 54, 57-58, 60, 61, 63-65, the following shall be substituted, namely:—

Sl. No. Description of Instrument Proper Stamp-duty

1. (1) (2) (3) 1. Acknowledgement Fifty Rupees

2. Administration Bond including Bond given under Section 6 of the Government Saving Bank Act, 1873 or Section 291 or Section 376 of the Indian Succession Act, 1925:

1. (a) Where the amount does not exceed Rs. 1,000. The same duty as a bond (No.; 15) for such amount
2. (b) In any other case. Twenty rupees

1. (a) If relating to sale of a bill of exchange. Five rupees.
2. (b) If relating to sale of a Government Security. Subject to maximum of Rs. 100 for every Rs. 10,000 or part thereof of the value of Security.
3. (c) if relating to purchase or sale of shares, scripts, stocks, bonds, debentures, debenture stocks or any other marketable security of a like nature in or any incorporated company or other body corporate-
   • (i) when such agreement or memorandum of an agreement is with or through a member or between members of a stock exchange recognised under the Securities Contracts (Regulation) Act, 1956. Three rupees for every Rs. 5000 or part thereof of the value of the security at the time of its purchase or sales as the case may be.

Sl. No. Description of Instrument Proper Stamp-duty

1. (ii) in other cases Five rupees for every Rs. 5000 or part thereof of the value of the security at the time of its purchase or sale as the case may be.

1. (d) If executed for service or for performance of work in any estate whether held by one person or by more persons than one as co-owners and whether in one or more blocks and situated in Assam where the advance given under such agreement does not exceed one thousand rupees. Five rupees. Agreement to lease.
2. (e) if not, otherwise provided for Ten rupees.

12. Award:

1. (a) Where amount or value of the property to which the award relates as set forth in such award, does not exceed Rs. 1,000. The same duty a Bond for such amount
2. (b) if it exceeds Rs. 1,000 but does not exceeds Rs. 5,000. Twenty rupees.

Provided that where the instrument or the conveyance is in respect of an industrial loan certified as such by the Director of Industries, Assam the stamps duty shall be half of the above rate.

24. Copy or extract certified to be true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees.

1. (i) If the original was not chargeable with duty or if the duty with which it was chargeable does not exceed two rupees. Five rupees.
2. (ii) in any other case not falling within the provisions of Section 6-A. Ten rupees.

25. Counterpart or Duplicate of any instrument chargeable with duty and in respect of which proper duty has been paid.

1. (a) if the duty with which the original instrument is chargeable does not exceed two rupees. The same duty as is payable on the original.
2. (b) in any other case not falling within the provisions of Section 6A. Ten rupees.

26. Customs Bonds-

1. (a) Where the amount does not exceed Rs. 1,000. The same duty as bond for such amount.
2. (b) in any other case. Fifty rupees.

1. (a) Where by such lease is fixed and no premium is paid or delivered.
   • (i) Where the lease purports to be for a term of less than one year. The same duty as a Bond (No.; 10) for the whole amount payable or deliverable under such lease.
   • (ii) Where the lease purports to be for a term of not less than one year but not more than five year The same duty as a Bond (No. 15)for the amount or value of the average annual rent reserved.
   • (iii) Where the lease purports to be for a term exceeding five years, and not exceeding ten years. The same duty as a conveyance (No. 23) for a market value equal to the amount or value of the average annual rent reserved.
   • (iv) Where the lease purports to be for a term exceeding ten years, but not exceeding twenty years. The same duty as a conveyance (No. 23) for a market value equal to twice the amount or value of the average annual rent reserved.
   • (v) Where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years. The same duty as a conveyance (No. 23) for a market value equal to three times the amount or value of the average annual rent reserved.
   • (vi) Where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years. The same duty as a conveyance (No. 23) for a market value equal to four times the amount or value of the average annual rent reserved.

Sl. No. Description of Instrument Proper Stamp-duty

1. (vii) Where the lease purports to be for a term exceeding one hundred years, or in perpetuity. The same duty as a conveyance (No 23) for a market value equal in the case of a lease granted solely for agricultural purpose to onetenth and in any other case to one-sixth of the whole amount ofrents which would be paid or delivered in respect of the first fifty years of the lease.
2. (viii) Where the lease does not purport to be for any definite term The same duty as a conveyance (No. 23) for a market value equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long.

1. (b) Where the lease is granted for a fine or premium or for money advanced and where no rent is reserved. The same duty as a conveyance (No. 23) for a market value equal to the amount or value of such fine or premium or advance as set forth in the lease.
2. (c) Where the lease is granted for' a fine or premium or for money advanced in addition to rent reserved. The same duty as a conveyance (No. 23) for a market value equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium or advance had been paid or delivered: Provided that, in any case where an agreement to lease is stamped with the advalorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed the duty on which lease shall not exceed two rupees.

Sl. No. Description of Instrument Proper Stamp-duty

Exemption.-Lease, executed in the case of cultivator for the purpose of cultivation (including a lease of trees for the production of food or drink) without the payment or, delivery of any fine or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.; In this exemption a lease for the market purpose of cultivation shall including a lease of lands for cultivation together with a homestead or tank.; Explanation-When lease undertakes to pay any recurring charge, such as Government revenue, landlords share of cesses, or the owner's share of municipal rates of taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by the lessee shall be deemed to be part of the rent.

1. (a) If accompanied by articles of Association under Section 26, 27 and 28 of the Companies Act, 1958. Two hundred rupees.
2. (b) If not so accompanied. Five hundred rupees.

40. Mortgage Deed not being an agreement relating to Deposit of Title deeds pawn or pledge (NO. 6), Bottomry Bond (No. 16), Mortgage of a Crop (No. 41), Respondentia Bond (No. 56), or Security Bond (No. 57). Five hundred rupees.

1. (a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor on agreed to be given. The same duty as a conveyance (No. 23) for a market value equal to the amount secured by such deed.
2. (b) When possession is not given or agreed to be given as aforesaid. The same duty as a Bond (No. 15) for the amount secured by such deed. Explanation-A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or part thereof is deemed to give possession within the meaning of this article.

Sl. No. Description of Instrument Proper Stamp-duty

1. (c) (i) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every sum secured not exceeding Rs. 1,000. Three rupees.
   • (ii) and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000. Exemptions: Four rupees.

1. (1) Instruments executed by persons taking advance under the Land Improvement Loans Act, 1983 or the Agriculturists Loans Act, 1884, or by their sureties as security for the repayment of such advances.; (2) Letter of hypothecation accompanying a bill of exchange. Act. XIX of 1883

1. (a) of any goods exceeding in value twenty rupees. Five rupees.
2. (b) of any stock or marketable security exceeding in value twenty rupees. Five rupees for every Rs. 10,000 or part thereof of the value of the stock or security.

N.B.-The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smaller than any of the other share then one of such equal share) shall be deemed to be that from which the other shares are separated. Provided always that--

1. (a) When an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than three rupees and thirty paise

Sl. No. Description of Instrument Proper Stamp-duty

1. (b) Where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than fifty times the annual revenue.
2. (c) Where a final order for effecting a partition passed by any revenue authority or any Civil Court, or an award by an arbitrator directing a partition is stamped with stamp required for an instrument of partition and an instrument of partition in pursuance of such order of award is subsequently executed the duty in such instrument shall not exceed three rupees and thirty paise.

46. Partnership, A-Instrument of--

1. (a) Where the capital of the partnership does not exceed Rs. 1,000. The same as the Bond (No. 15).
2. (b) in any other case Rupees one hundred. B-Dissolution of--

1. (a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents. Fifteen rupees.
2. (b) When required in suit or proceedings under Presidency Small Cause Courts Act, 1882. Fifty rupees.
3. (c) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a). One hundred rupees.
4. (d) When authorising not more than five persons to act jointly and severally in more than one transaction or generally. Two hundred rupees.
5. (e) When authorising more than five, but not more than ten persons to act jointly and severally in more than one transaction or generally. Four hundred rupees.
6. (f) When given for consideration and authorising the attorney to sell immovable property. Same duty as a conveyance (No. 23) for the amount of the market value.
7. (g) In any other case One hundred rupees.

54. Reconveyance of Mortgaged Property-(a) If the consideration for which the property was mortgaged does not exceed Rs. 1,000. The same duty as a conveyance (No. 23) for the amount of the market value as set forth in the conveyance.

1. (b) If any other case Sixty rupees.

57. Security Bond or Mortgaged Deed executed by way of security for the due execution of an office or to account for money or other property received by virtue thereof, or executed by a surety to secure the due performance of a contract.

1. (a) When the amount secured not exceed Rs. 1,000. The same duty as Bond for the amount secured.

Sl. No. Description of Instrument Proper Stamp-duty

1. (b) in any other case Fifty rupees.

Exemptions.—Transfer of any lease exempt from duty

[Vide Assam Act 22 of 2004, s. 5] Himachal Pradesh New Schedule I-A.- After Schedule to the said Act the following shall be inserted, namely:- SCHEDULE I-A RATES OF STAMP DUTY ON CERTAIN INSTRUMENTS Note.—The Articles in Schedule I-A are numbered so as to correspond with similar Articles in Schedule I, of the Indian Stamp Act, 1899.

Provided that such acknowledgement does not contain any promise to pay the debtor any stipulation to pay interest or to deliver any goods or other property.

Advocate.–See Entry as an Advocate (No. 30).

4. Affidavit.–including an affirmation or declaration in the case of persons by law allowed affirming or declaring instead of swearing. Ten rupees

Exemptions Affidavit of declaration in writing when made–

1. (a) as a condition or enrolment under the Army Act, 1950; or Air Force Act, 1950
2. (b) for the immediate purpose of being filed or used in any court or before the officer of any Court; or
3. (c) for the sole purpose of enabling any person to receive any pension or charitable allowance.

5. Agreement or Memorandum of an Agreement.– if relating to the sale of a bill of exchange or sale of a government security or share in any incorporated company or other body corporate or not otherwise provided for. Fifty rupees.

Exemptions Agreement or memorandum of agreement-

1. (a) for or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43
2. (b) made in the form of tenders to the Central Government for or relating to any loan. Agreement to Lease.–See Lease (No. 35).

Exemption Instrument of pawn or pledge of goods if unattested. Comments An agreement of hypothecation and question of stamp duty.– There is distinction between a transaction of hypothecation and a transaction of pledge. Because unlike a pledge where the possession of the goods pledged must pass on to the pawnee, no such possession passes on to the creditor in case of hypothecation. As the document in the present case, sought to create two rights in favour of the Bank, i.e. one pertaining to hypothecation of the property and the other pertaining to creation of attorneyship a total stamp of Rs. 11.50 was chargeable to in respect of the document under section 5 of the Stamp Act. Thus the document has been duly stamped being neither a pledge nor a pawn but an agreement of hypothecation covered by Cl. (e) of Art. 5 of Schedule-I to the Stamp Act with a covenant to confer rights of an attorney of the defendant on the plaintiff. Deed of Pawn or Pledge.–There is no dispute between the parties, and rightly so, because even on a plain reading of Cl. 6 of the agreement it transpires that the possession of the goods hypothecated was to remain with the debtor itself. That being so, this deed cannot be held to be a deed of pawn or pledge so as to attract the mischief of Art. 6(2) of Schedule-I to the Stamp Act.

Exemptions

1. (a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or of operation of law.
2. (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.

Exemption Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850, or by which a person is apprenticed by or at the charge of, any public charity.

Exemption Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956. See also Memorandum of Association of a Company (No. 39).

Attorney.–See Entry as an Attorney (No. 30), and Power of Attorney (No. 48). Authority to Adopt.-See adoption deed (No. 3)

See Administration Bond (No.2), Bottomry Bond (No.16), Custom Bond (No.26), Indemnity Bond (No.34), Respondentia Bond (No.56), Security Bond (No.57). Exemption Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital or to any other object of public utility, shall not be less than a specified sum per mensem.

See also Release (No. 55), Revocation of Settlement (No. 58-A), Surrender of Lease (No. 61), Revocation of Trust (No. 64-B).

Exemption Assignment of copyright.–under the Copyright Act, 1957, Section 18. Co-partnership-deed.–See Partnership (No. 46). Comments Conveyance of Property.-There is no difference between a case of retirement and that of dissolution. A partner stands on the same footing in relation to partnership as a co-owner. In the present case the document executed by the firm relinquishing the rights in favour of the former partner could only be a release. It was not a transfer having not been made in favour of a partner who had no interest in the property. The document executed does not transfer property; hence it was not a conveyance.

Exemptions

1. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.
2. (b) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.

25. Counterpart or Duplicate.– of any instrument chargeable with duty and in respect of which the proper duty has been paid, for every case. Ten rupees.

Exemption Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.

Art. No. Description of Instrument Rates of Stamp Duty

Comments Whether the stamp duty payable is payable on a counterpart.-Article 25 of the First Schedule to the Indian Stamp Act simply states the stamp duty payable on a counterpart or on a duplicate. Hence, an unstamped counterpart can be validated by payment of proper stamp duty and penalty therefor.

1. (a) by endorsement or by a separate instrument of transfer As in Schedule-I.
2. (b) by delivery. As in Schedule-I. Explanation.-The term “Debenture” includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty. Exemption A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part their property to trustees for the benefit of the debenture holders; provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed. See also Bond (No. 15) and sections 8 and 55. Declaration of any trust-See Trust (No. 64).

28. Delivery Order in respect of Goods. One hundred rupees.

Deposit of Title-Deeds- See Agreement Relating to Deposit of Title-Deeds, Pawn or Pledge (No. 6). Dissolution of Partnership- See Partnership (No. 46).

29. Divorce, Instrument of.–that is to say, any instruments by which any person effects the dissolution of his marriage. One hundred rupees.

Dower, Instrument of- See Settlement (No. 58). Duplicate- See Counterpart (No. 25).

Exemption Entry as an Advocate, Vakil or Attorney on the roll of any High Court, when he has previously been enrolled in any other High Court.

31. Exchange of Property, Instrument of. 0.05% of the higher value value of exchanged property, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.

Extract- See Copy (No.24).

32. Further Charge, Instrument of.– that is to say, any instrument imposing a further charge on mortgaged property-

1. (a) if at the time of execution of the instrument of further charge, the possession of the property is given or agreed to be given under such instrument 5.00% of the market value of the property or consideration amount, “whichever is higher”, subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.
2. (b) if possession is not so given. 0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.

33. Gift, Instrument of.–not being a Settlement (No. 58) or Will or Transfer (No. 62). [4.00% for women and 6.00% for other persons,] of the market value of the property, subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.

Hiring Agreement or Agreement for Service.–See Agreement (No. 5).

34. Indemnity Bond.– in every case. One hundred rupees.

Inspectorship-Deed.– See Composition- Deed (No. 22).

1. (a) where the lease purports upto one hundred years or exceeding hundred years Formula for calculating the stamp duty on Lease Deeds :5% × Market Value ×(Period of Lease) 100
2. (b) where the lease purports in perpetuity and does not purport to be for any definite term and time. 5.00% of the market value of the leased property or the whole lease amount which would be paid or delivered under such lease, if any, “whichever is higher,” subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten. Exemption Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is expressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees. In this exemption a lease for the purposes of cultivation shall include a lease of lands for cultivation together with a homestead or tank. Explanation.–When a lessee undertakes to pay any recurring charge such as Government revenue, the land-lords share of cesses, or the owner’s share of municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent. Comments Any agreement to let-Whether amounts to a lease.- Article 35 would indicate that it is not only a lease which is covered by this Article, but also any agreement to let. An agreement to let need not be a lease. In order to determine whether in any given case, it is reasonable to infer the existence of agreement one has to see if one party has made an offer and the other party has accepted the same. To constitute an agreement, it is necessary that the intention of the parties must be definite and common on both. This can be achieved if the terms and conditions are expressly arrived at or could impliedly be found.

Letter of Guarantee.– See Agreement (No. 5).

1. (a) if accompanied by articles of association under sections 26, 27 and 28 of the Companies Act, 1956 One hundred rupees.
2. (b) if not so accompanied. Two hundred rupees. Exemption Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956.

40. Mortgage-Deed.– not being an agreement relating to deposit of Title-deeds, Pawn or Pledge (No. 6), Bottomry Bond (No. 16), Mortgage of a crop (No. 41), Respondentia Bond (No. 56), or Security Bond (No. 57),-

1. (a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given [4.00% for women and 6.00% for other persons,] of the market value of the property or consideration amount, “whichever is higher”, of rupees one hundred and duty rounded off to nearest rupees Ten.
2. (b) when possession is not given. 0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten. Explanation.- A mortgagor who gives to the mortgagee a Power-of-Attorney to collect rents or a lease of the property mortgaged or part thereof is deemed to give possession within the meaning of this article. Exemption Instrument, executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists Loans Act, 1884, or by their sureties as security for the repayment of such advances.

Art. No. Description of Instrument Rates of Stamp Duty

Comments Undertaking affidavit whether could be charged as a mortgage-deed.–The undertaking affidavit has to be charged as a mortgage deed, which has to suffer stamp duty as prescribed under Art. 40 of Schedule-I to the Indian Stamp Act. Thus Art. 40 and not Art. 57 of Schedule-I to the said Act is the appropriate article applicable to the instant case.

See also Protest of bill or note (No. 50).

For every capital of the partnership.

B. Dissolution of- Fifty rupees.

Pawn or Pledge.–See Agreement relating to Deposit of Title-Deed, Pawn or Pledge (No. 6).

1. (a) when authorizing one or more persons to act jointly and severally in a single transaction for sole purpose (including suit or proceedings) One hundred rupees.
2. (b) when authorizing one or more persons to act jointly and severally in more than one transaction or generally One hundred and fifty rupees.
3. (c) in any other case. Two hundred rupees. N.B.- The term "registration" includes every operation, incidental to registration under the Indian Registration Act, 1908. Explanation.–For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one person.

Comments A release deed-whether can transfer title. A release deed would not be effective to transfer title. A release deed can only feed title but cannot transfer title.

Art. No. Description of Instrument Rates of Stamp Duty

Renunciation or relinquishment.- If the appellant had no title to the property at the time of renunciation except the off-chance of succeeding by survivorship to the estate after the death of his father, the renunciation or relinquishment under the deed would not clothe him with any title to the property. Renunciation must be in favour of a person, who had already title to the estate, the effect of which is only to enlarge the right.

56. Respondentia Bond.–that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. 0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.

Revocation of any Trust or Settlement.–See Settlement (No.58), Trust (No.64).

Exemption Bond or other instrument when executed—

1. (a) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility, shall not be less than a specified sum per mensem
2. (b) by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loans Act, 1884, or by their sureties, as security for the repayment of such advances
3. (c) by officers of Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof. Comments Undertaking affidavit-Whether amounts to a mortgage deed.-The undertaking affidavit has to be charged as a mortgage deed, which has to suffer stamp duty as prescribed under Art. 40 of Schedule-I to the Indian Stamp Act. It was not correct to say that the affidavit merely disclosed an undertaking and if at all it was chargeable it could be only under Art. 57 (b) of Schedule-I to the Indian Stamp Act.

Exemption Deed of dower executed on the occasion of a marriage between Muhammadans. B-Revocation of-

Exemptions Shares warrant when issued by a company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue of-

1. (a) one-and-a-half percentum of the whole subscribed capital of the company; or
2. (b) if any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital-one-and-a-half percentum of the additional capital so issued.

Exemption Surrender of lease, when such lease is exempted from duty.

62. Transfer.– (whether with or without consideration)-

1. (a) of shares in an incorporated company or other body corporate As in Schedule-I.
2. (b) of debentures, being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8 The same duty as Debenture (No.27) as levied by this Act, for a consideration equal to the face amount of the debenture.

Art. No. Description of Instrument Rates of Stamp Duty

1. (c) of any interest secured by a bond, mortgagedeed or policy of insurance The same duty with which such bond, mortgage-deed or policy of insurance is chargeable subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.
2. (d) of any property under the Administrator General’s Act, 1913, Section 25 One hundred rupees.
3. (e) of any trust-property without consideration from one trustee to another trustee, or from a trustee to a beneficiary. Two hundred rupees. Exemption Transfers by endorsement—
4. (a) of a bill of exchange, cheque or promissory note
5. (b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods
6. (c) of a policy of insurance
7. (d) of securities of the Central Government. See also section 8.

63. Transfer of Lease.—by way of assignment, and not by way of under lease. The same duty as Article (No. 35) as levied by this Schedule, for the same amount of such transfer.

Exemption Transfer of any lease exempt from duty.

See also Settlement (No. 58), Valuation- See Appraisement (No. 8), Vakil-See Entry as Vakil (No. 30). Comments Religious or charitable endowment- Whether fall within the purview of the Trusts Act.- Religious or charitable endowments, whether public or private, do not fall within the purview of the Trusts Act. Article 64 of the Stamp Act provides for the levy of stamp duty on trust. Accordingly, Art. 64 cannot be pressed into service in case which deals with charitable trusts.

[Vide Himachal Pradesh Act 4 of 1953, s. 12] Orissa Amendment of Schedule I-A In Schedule I-A to the principal Act,—

1. (i) in article 3, for the words, “Two hundred rupees” appearing in column (2), the words “Two hundred and fifty rupees” shall be substituted;
2. (ii) in article 5,—

1. (a) for the words “one rupee” appearing in column (2) against clause (a), the words “five rupees” shall be substituted;
2. (b) for the words “forty-two rupees fifty paise” appearing in column (2) of the entry against clause (b), the words “ fifty rupees” shall be substituted; and
3. (c) for the words “Three rupees” appearing in column (2) against clause (c), the words “Ten rupees” shall be substituted;
   • (iii) in clause (2) of article 6,—
4. (a) for sub-section (a), the following sub-clause shall be substituted, namely:—
5. (a) if such loan or debt is repayable on demand or more than three months from the date of instrument evidencing the agreement:—
6. (b) in sub-clause (b), for the word, brackets and letter “ clause (a)”, the word, brackets and letter “sub-clause (a)” shall be substituted;
   • (iv) in article 7, for the words “One hundred rupees” appearing in column (2), the words “One hundred and fifty rupees” shall be substituted;
   • (v) in article 8, for the words “Twenty-one-rupees” appearing in column (2) against clause (b), the When the amount of the loan or debt does not exceed Rs. 500 : Five rupees, When it exceeds Rs. 500 but does not exceed Rs. 1,000 : Ten rupees, : Ten rupees” ;and And for every additional Rs. 1,000 or part thereof in excess or Rs. 1,000 words “Fifty rupees” shall be substituted;
   • (vi) in article 10, for the words “ Two hundred rupees” appearing in column (2), the words “Three hundred rupees” shall be substituted;
   • (vii) in article 12,—
7. (a) for the words, brackets and figure “The same duty as a BOTTOMRY BOND (No. 16) or such amount” appearing in column (2) against clause (a), the words, brackets and figure “The same duty as a BOND (No.15) or such amount” shall be substituted,
8. (b) for the words “Twenty-seven rupees” appearing in column (2) against clause (b), the words “Fifty rupees” shall be substituted; and
9. (c) for the entry appearing at the end in column (2), the following entry shall be substituted, namely:— “Two rupees subject to a maximum of two hundred rupees.”
   • (viii) for article 15 including the entries against it but excluding reference to other Bonds commencing with the word “See and ending with the words “SECURITY BOND” followed by the “Ex-emptions” appearing at the end in column (1), the following shall be substituted under appropriate columns, namely:—

15. BOND, as defined by section 2 (5) not being a DEBENTURE and not being otherwise provided for by this Act, or by the Court Fees Act, 1870. Two per centum of the amount or the value secured.

1. (ix) for article 16 including the entries against it, the following Article with its entries shall be substituted under appropriate columns, namely:—

16. BOTTOMRY BOND, that is to say any instrument whereby the master of a seagoing ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage. The same duty as a BOND (No.15) on the amount or value secured.

1. (x) in article 17, for the words “One hundred rupees” appearing in column (2), the words “ One hundred and fifty rupees” shall be substituted;
2. (xi) in article 18, for clauses (a), (b), and (c) including the entries appearing against them in column (2), the following clauses with their respective entries shall be substituted under appropriate columns, namely:—

1. (1) (2)
   • (a) Where the purchase money does not exceed Rs. 100. Two rupees
   • (b) in any other case The same duty as is leviable on a CONVEYANCE under Division (A), (B), or (C), as the case may be, of article 23 for a consideration equal to the amount of the purchase money only”.
     • (xii) after article 18, the following Article with the entries against it shall be inserted under appropriate columns, namely:—

“19. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the holder thereof, or any other person either to any shares, scrip or stock in a or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body. See also LETTER OF ALLOTMENT OF SHARES (No. 36). One rupees”.

1. (xiii) in article 22, for the words “Fifty rupees” appearing in column (2), the words “Seventy rupees” shall be substituted;
2. (xiv) for article 23 including the entries against it, the following article with its entries shall be substituted under appropriate columns, namely:—

1. (1) (2) “23. CONVEYANCE-As defined by section 2 (10) not being a transfer charged or exempted under No.62:—
   • (a) In respect of movable property Four per centum of the amount or value of the consideration as set forth in the instrument.
   • (b) In respect of immovable property Eight per centum of the amount or value of the consideration for such conveyance as set forth therein or the market value of the property whichever is higher.
   • (c) In respect of a multi-unit house or unit of apartment/flat/portion of a multistoried building or part of such structure to which the provisions of the Orissa Apartment Ownership Act, 1982 Orissa Act 1 of 1984 apply—
     • (i) where the amount or value of the consideration for such conveyance as set forth therein or market value of the property whichever is higher, does not exceed rupees 5 lakhs. Three per centum of the amount.
     • (ii) where it exceeds rupees 5 lakhs, but does not exceed rupees 15 lakhs. Four per centum of the amount.
     • (iii) where it exceeds rupees 15 lakhs. Seven per centum of the amount. Explanation- For the purpose of this article, an agreement to sell any immovable property or a power of attorney shall, in case of transfer of the possession of such property before or at the time of or after the execution of such agreement or power of attorney, be deemed to be a conveyance and the stamp duty thereon shall be chargeable accordingly: Provided that the stamp duty already paid on such agreement or power of attorney shall, at the time of the execution of a conveyance in pursuance of such agreement or power of attorney, be adjusted towards the total amount of duty chargeable on the conveyance: Provided further that section 47-A shall not apply to such agreement and power of attorney. Exemptions Assignment of copyright under the Copyright Act, 1957, (14 of 1957) section 18 Co-partnership deed (See PARTERSHIP No. 46)
     • (xv) in article 24,—
   • (a) for the words “Two rupees and fifty paise” appearing in column (2) against clause (i), the words “Five rupees” shall be substituted; and
   • (b) for the words “Five rupees” appearing in column (2) against clause (ii), the words. “Ten rupees” shall be substituted;
     • (xvi) in article 25, for the words “Five rupees” appearing in column (2) against (b), the words “Ten rupees” shall be substituted;
     • (xvii) in article 26, for the words “Fifty rupees” appearing in column (2) against clause (b), the words “One hundred rupees” shall be substituted; (xviii) in article 29, for the words “one hundred rupees” appearing in column (2), the words “Two hundred rupees” shall be substituted;
     • (xix) in article 31, for the entry appearing in column (2), the following entry shall be substituted, namely:— The same duty as is leviable on a conveyance under Division (A), (B), or (C), as the case may be, of article 23 for a consideration as set forth in such instrument or the market value of the property, whichever is higher”;
     • (xx) in article 32, for the expression “(No. 23)” wherever it occurs in column (2), the words, brackets, letter and figure “under Division (A), of article 23 shall be substituted;
   • (xxi) in article 33, for the expression “(No. 23)” appearing in column (2), the words, brackets, letters and figure “Under Division (A), (B), or (C), as the case may be, of article 23” shall be substituted;
   • (xxii) in article 35, for the expression “(No. 23)” wherever it occurs in column (2), the words, brackets, letters and figure “Under Division (A), substituted; (xxiii) after article 35, the following article with its entries shall be inserted under appropriate columns, namely:—
2. (1) (2) “36. LETTER OF ALLOTMENT OF SHARES In any company or proposed company, or in respect of any loan to be raised by any company or proposed company. See also CERTIFICATE OR OTHER DOCUMENT (No.19) One rupees.”;
   • (xxiv) in article 38, for the words, “fifty rupees” appearing in column (2), the words “One hundred rupees” shall be substituted;
   • (xxv) in article 39, for the words “Two hundred rupees” and Five hundred rupees” appearing in column (2), against clause (a) and clause (b), the words “Three hundred rupees” and “Six hundred rupees” shall respectively be substituted;
   • (xxvi) in article 40, for the expression “(No. 23)” appearing in column (2), against clause (a), the words, brackets, letters and figure “under Division (A), (B) or (C), as the case may be, of article 23” shall be substituted; (xxvii) in article 41,—
   • (a) for the words “Thirty paise” wherever it occurs in column (2) against clause (a), the words “One rupees” shall be substituted; and
   • (b) for the words “Forty paise” appearing in column (2) against clause (b), the words “Two rupees” shall be substituted; (xxviii) in article 42, for the words “Twenty rupees” appearing in column (2), the words “Thirty rupees” shall be substituted;
   • (xxix) in article 43, for the words “Seventy-five paise” and “Forty-two rupees and fifty paise” appearing in column (2) against clause (a) and clause (b), the words “One rupee” and Fifty rupees” shall respectively be substituted;
   • (xxx) in article 44, for the words, Ten rupees” appearing in column (2), the words “Twenty rupees” shall be substituted;
   • (xxxi) in article 46,—
   • (a) for the words, “Twenty rupees” and “One hundred rupees” appearing in column (2) against clause (a) and clause (b) of Division A, the words “Fifty rupees” and “Two hundred rupees” shall respectively be substituted, and
   • (b) for the words “Fifty rupees” appearing in column (2) against Division B, the words “One hundred rupees” shall be substituted; (xxxii) in article 48,(a) for the words “Ten rupees”, Fifty rupees” and “One hundred rupees” appearing in column (2), against clause (c), clause (d) and clause (e), the words “Twenty rupees”, “One hundred rupees”, and “Two hundred rupees” shall respectively be substituted, and
   • (b) for the expression “(No. 23)” appearing in column (2) against clause (f), the words, brackets, letters and figure “under Division (B) or (C), as the case may be, of article 23” shall be substituted; (xxxiii) in article 54,—
   • (a) for the expression “(No.23)” appearing in column (2) against clause (a), the words, brackets, letters and figure “under Division (A) of article 23” shall be substituted, and
   • (b) for the words “Forty-two rupees” appearing in column (2) against clause (b), the words “Fifty rupees” shall be substituted; (xxxiv) in article 55 and 57, for the words “Twenty-one rupees” appearing in column (2), against clause (b), the words “One hundred rupees” shall be substituted;
   • (xxxv) in article 58,—
   • (a) The brackets and letter “(A)” appearing at the beginning shall be omitted,
   • (b) In the proviso to the entry appearing in column (2) against Division (A), for the words “three rupees”, the words “ten rupees” shall be substituted;
   • (c) for the words “forty-two rupees” appearing at the end of the entry in column (2) against Davision (B), the words “One hundred rupees” shall be substituted. (xxxvi) in article 59, for the expression “(No.23)” the words, brackets, letters and figure “under Division (A), of article 23” shall be substituted; (xxxvii) in article 61, for the words “Twenty-one rupees” appearing in column (2), against clause (b), the words “Fifty rupees” shall be substituted; (xxxviii) in article 62,—
   • (a) for the words “bond of mortgage deed” appearing in the opening portion of clause (c) the words “Bond for Mortgage Deed” shall be substituted, and
   • (b) for the words “twenty-one rupees”, “Forty-two rupees” and “Eighteen rupees and seventy- five paise” appearing in column (2) against sub-clause (ii) of clause (c) clause (d) and clause (e) respectively, the words “Fifty rupees” shall be substituted; (xxxix) in article 63,—
   • (a) for the words “TRANSFER OF LEASE” appearing in column (1), the words “TRANSFER OF LEASE” shall be substituted; and
   • (b) for the expression “(No. 23)” appearing in column (2), the words, brackets, letters and figure “under Division (A),(B) or (C), as the case may be, of article 23” shall be substituted;
     • (xi) in article 64, for the words “Sixty –two rupees” and “Forty-two rupees” appearing in column (2) against Division (A) and Division (B), the words “One hundred rupees” and “Fifty rupees” shall respectively be substituted; and
     • (xii) in article 65, for the words, “Five rupees” appearing in column (2), the words “Ten rupees” shall be substituted. [Vide Orissa Act 1 of 2003, s. 7] Orissa Repeal of Orissa Act 32 of 1970.—The Orissa Additional Stamp Duty Act, 1970 Orissa Act 32 of 1970 is hereby repealed. [Vide Orissa Act 1 of 2003, s. 8] Odisha Amendment of Schedule 1-A—In Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899)—
     • (i) In Article A, for sub-clause (a) of clause (2) following sub-clause shall be substituted, namely:— “(a) If such loan or debt is repayable on demand or more than three months from the date of execution of the instrument evidencing the agreement— 0.5% percentum on loan or debt. Amount subject to maximum of Rupees five thousand”.
     • (ii) in Article 54, after clause (b) following clause shall be inserted, namely:— “(c) in case of loans for agriculture purpose— [Vide Odisha Act 8 of 2013, s. 2] Odisha Nil.”. Amendment of Schedule 1-A. —In the Indian Stamp Act, 1899, in Schedule 1-A, —
   • (a) in article 23, for the Explanation including the provisos thereto appearing in column (1), the following explanation shall be substituted, namely:— “Explanation.— for the purposes of this Article, an agreement to sell involving delivery of possession of any immovable property or a power of attorney, authorizing the person other than those mentioned in clause (g) of Article 48, to sell such immovable property, shall be deemed to be a conveyance and accordingly, the stamp duty shall be payable on the instrument on the basis of the market value of the property which is the subject matter of such instrument: Provided that the stamp duty already paid on such agreement to sell shall, at the time of execution of the sale deed by the same person in pursuance of such agreement, be adjusted towards the total amount of duty chargeable on the conveyance.”
   • (b) in Article 48,—
     • (i) for the words “Fifty rupees”, “Five rupees”, “Twenty rupees”, “One hundred rupees” and “Two hundred rupees”, appearing in column (2) under the heading “proper stamp duty against clauses (a), (b), (c), (d) and (e), the words “One hundred rupees”, “Ten rupees”, “Fifty rupees”, “Five hundred rupees” and “One thousand rupees” shall , respectively, be substituted; and
     • (ii) for clause (g), including the entires, the following clauses shall be substituted, under the appropriate column, namely:— One thousand rupees
   • (g) When power given to father, mother, wife, husband, son, daughter, brother or sister in relation to the executant authorizing such person to sell immovable property situated in the State of Odisha.
   • (h) in any other case. Twenty rupees for each person, so authorized. [Vide Odisha Act 1 of 2015, s. 2] Orissa Amendment of Schedule I-A, Indian Stamp Act, 1899.—For the entries in columns 1 and 2 against clause (a) under item 30 of Schedule I-A of the Indian Stamp Act, 1899, (II of 1899) the following entries shall be respectively substituted, namely:—
   • (a) in the case of Advocates—
     • (i) with respect of persons who possess degree of Bachelor of Law and are either deemed to be Advocates under sub-section (1) of section 42 of the Legal Practitioners Act, 1879, (XVIII of 1879) or enrolled as pleaders under the said Act, and have practiced for not less than ten years. Rupees two hundred and fifty.
     • (ii) with respect to another Advocates . Rupees six hundred and twenty five. Exemption from surcharge Stamp Duty.— Notwithstanding anything contained in the Orissa Stamp (Surcharge Amendment) Act, 1947 (Orissa Act XXIII of 1947) no surcharge shall be levied in the case of Stamp duties livable under clause (a) of the entry herein before specified. [Vide Orissa Act 8 of 1956, s. 2 & 3] Orissa Amendment of Schedule I-A, Act 2 of 1899. — For schedule I-A of the Indian Stamp Act, 1899 (2 of 1899) the following Schedule shall be substituted, namely:— *N.B. Schedule-I-A has been substituted in O.A. 6 of 1986. [Vide Orissa Act 19 of 1958, s. 3] Orissa Amendment of Schedule 1-A, Act 2 of 1899.—For Schedule 1-A of the principal Act, the following Schedule shall be substituted, namely: — SCHEDULE 1-A STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 1986. (See Section 3) Note — The articles in Schedule 1-A are numbered so as to correspond with similar articles in Schedule 1.

Description of Instrument Proper Stamp-duty

Exemptions Affidavit or declaration in writing when made—

1. (a) as a condition of enrolment under the Army Act, 1950 (46 of 1950) or the Air Force Act, 1950 (45 of 1950)
2. (b) for the immediate purpose of being filed or used in any Court or before the Officer of any Court
3. (c) for the sole purpose of enabling any person to receive any pension of charitable allowance. 5.AGREEMENT OR MEMORANDUM OF AN AGREEMENT
4. (a) if relating to the sale of a Bill of Exchange Thirty-eight naye paise
5. (b) if relating to the sale of a Government security or share in an incorporated Company or other body corporate Subject to maximum of twenty-eight rupees twelve naye paise for every ten thousand or part thereof of the value of the security or share.
6. (c) if not otherwise provided for One rupee and thirty-eight naye paise. Exemptions Agreement or memorandum of agreement—
7. (a) for or relating to the sale of goods; or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43.
8. (b) Made in the form of tenders to the Central Government for, or relating to any loan. AGREEMENT TO LEASE—See LEASE (No-35) 6. AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to

1. (1) The deposit of title deeds or instruments Constituting or being evidences of the title to any property whatever ( Other than a marketable security) or

Description of instrument. Proper Stamp-duty

1. (2) The pawn or pledge of movable property, Where such deposit, pawn or pledge has been Made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt—
   • (a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement.

If drawn Singly If drawn in set of two for each part of set If draw in set of three for each part of the set

1. (1) (2) (3) (4) Rs. nP. Rs. nP. Rs. nP.

exceed Rs. 20,000

1. (b) if such loan or debt is repayable not more than three months from the date of such instrument. Half the duty payable on a loan or debt under clause (a) (i), clause (a) (ii) or clause (a) (iii) for the amount secured. Exemption Instrument of pawn or pledge of goods, if unattested

7. APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will. Forty-six rupees and eighty-eight naye Paise.

8. APPRAISEMENT OR VALUATION, made otherwise than under an order of the Court in the course of a suit—

1. (a) where the amount does not exceed Rs. 1,000. The same duty as a BOTTOMRY BOND (No.16) for such amount.
2. (b) in any other case Fourteen rupees and six naye Paise. Exemptions
3. (a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
4. (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlords as rent.

1. (1) (2) Exemption Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850 (19 of 1850) or by which a person is apprenticed by or at the charge of any public charity.

10. ARTICLES OF ASSOCIAITON OF A COMPANY. Ninety rupees and seventy-five naye Paise.

Exemption Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1950). See also Memorandum of Association of a Company (No.39) ASSIGNMENT —See CONVEYANCE (No.23), TRANSFER (No.62) and TRANSFER of LEASE (No.63),as the case may be ATTORNEY- See POWER OF ATTORNEY (No.48) AUTHORITY TO ADOPT-See ADOPTION-DEED (No.3) 12. AWARD, that is to say any decision in writing by an arbitrator or umpire not being an award directing a partition, on a reference being made otherwise than by an order of the Court in the course of a suit— The same duty as a BOTTOMRY BOND (No.16) or such amount.

1. (a) where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000. Eighteen rupees and seventy five naye Paise.
2. (b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000. Ninety-four naye Paise subject to a maximum of ninety-four rupees. and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000. 15.BOND as defined by section 2(5) not being a DEBENTURE and not being otherwise provided for by this Act, or by the Court Fees Act, 1870 (7 of 1870)—

Where the amount or value secured does not exceed Rs. 10 Thirty-two naye paise

Where it exceeds Rs. 10 and does not exceed Rs. 50

exceed Rs.200

Where it exceeds Rs. 800 and does not exceed Rs.900

See (No.2) ADMINISTRATION BOND (No.16) BOTTOMRY BOND (No.26) CUSTOMS BOND (No. 34) INDEMNITY BOND (No.56) RESPONDENTIA BOND (No. 57) SECURITY BOND Exemptions Bond , when executed by—

1. (a) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99, for the due performance of their duties under that Act

Description of instrument. Proper Stamp-duty

1. (1) (2)
   • (b) any person for the purpose of guaranteeing that the local income derived from private subsecription to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship to enable him the preserve the ship or prosecute her voyage—

See also RELEASE (No.55) REVOCATION OF SETTLEMENT (No. 58-B) SURRENDER OF LEASE (No.61) REVOCATION OF TRUST (No. 64-B). 18. CERTIFICATE OF SALE (In respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public auction by a Civil or Revenue Court or Collector or the Revenue Officer—

1. (a) Where the purchase money does not exceed Rs. 10 Thirty-eight naye paise
2. (b) Where the purchase money exceeds Rs. 10,00 but does not exceed Rs. 25. Seventy-five naye paise
3. (c) In any other case ..The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the purchase money only. *

20. CHARTER PARTY—that is to say, any instrument (Except an agreement for the hire of a tug-steamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer whether it includes a penalty clause or not. Three rupees and seventy-five naye paise.

22. COMPOSITION DEED— that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend or their debts is secured to the creditors, or when by provision is made for the continuance of the debtors business under the supervision of inspectors or under letters of license, for the benefit of his creditors. Twenty-eight rupees and twelve naye paise

23. CONVEYANCE- As defined by section 2 (10) not being a transfer charged or exempted under No.62—

Exemption Assignment of copyright under the Copyright Act, 1957 (14 of 1957), section 18. CO-PARTNERSHIP DEED (See Partnership No. 46). 24. COPY OR EXTRACT- Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees—

1. (i) if the original was not chargeable with duty, or if the duty, with which it was chargeable does not exceed one rupees. One rupee and thirty-eight naye paise
2. (ii) In any other case Two rupees and eighty-two naye paise Exception

1. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.
2. (b) Copy of, or extract from any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials. 25. COUNTERPART OR DUPLICATE- of any instrument, chargeable with duty and in respect of which the proper duty has been paid-
3. (a) If the duty with which the original Instrument is chargeable does not exceed one rupee and fifty paise, The same duty as is payable on the original
4. (b) In any other case Two rupees and eighty-two naye paise Exemption Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOMS BOND—
5. (a) Where the amount does not The same duty as a BOTTOMRY

exceed Rs. 1,000. BOND (No. 16) for such amount,

1. (b) In any other case Eighteen rupees and seventy-five naye paise * DECLARATION OF ANY TRUSTSe TRUST (No.64). * DEPOSIT OF TITLE -DEEDS—See AGREEMENT relating to DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6). DISSOLUTION OF PARTNERSHIP-See PARTNERSHIP (No. 46).

29. DIVORCE- Instrument of, that is to say, instrument by which any person effects the dissolution of his marriage. Three rupees and seventy-five naye paise

DOWER- Instrument of –See SETTLEMENT (No.58). DUPLICATE- See COUNTERPART (No. 25).

31. EXCHANGE OF PROPERTYInstrument of— The same duty as a CONVEYANCE (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument.

EXTRACT- See Copy (No.24) 32. FURTHER CHARGE— Instrument of that is to say, any instrument imposing a further charge on mortgaged property—

1. (a) When the original mortagage is one of the description referred to in clause (a) Article No. 40 ( That is, with possession) The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount of the further charge secured by such instrument.
2. (b) When such mortage is one of the descriptions referred to in clause (b) of Article No. 40 ( That is, without possession)—
   • (i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument The same duty as a CONVEYANCE (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge.
   • (ii) If the possession is not so given. The same duty as a BOTTOMRY BOND (No. 16) for the amount of the further charge secured by such instrument

HIRING AGREEMENT or agreement for service-See AGREEMENT (No. 5).

34. INDEMNITY BOND The same duty as a SECURITY BOND (No. 57) for the same amount.

INSPECTORSHIP DEED- See COMPOSITION DEED (No.22) 35. LEASE, including an under-lease or sub-lease and any agreement to let or sub-let-

1. (a) Whereby such lease the rent is fixed and no premium is paid or delivered—
   • (i) Where the lease purports to be for a term of less than one year The same duty as BOTTOMRY BOND (No. 16) for the whole amount payable or deliverable under such lease.
   • (ii) where the lease purports to be for a term of not less than one year, but not more than five years The same duty as a BOTTOMRY BOND (No. 16) for the amount or value of the average annual rent reserved.
   • (iii) Where the lease purports to be for a term exceeding five years, but not exceeding ten years The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount or value of the average annual rent reserved.
   • (iv) Where the lease purports to be for a term exceeding ten years, but not exceeding twenty years The same duty as a CONVEYANCE (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved.
   • (v) Where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years The same duty as a CONVEYANCE (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved.
   • (vi) Where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years The same duty as a CONVEYANCE (No. 23) for a consideration equal to four times the amount or value of the average annual rent reserved.
   • (vii) Where the lease purports to be for a term exceeding one hundred years, or in perpetuity The same duty as a CONVEYANCE ( No. 23) for a consideration equal to one-sixth of the whole amount of rent which would be paid or delivered in respect of first fifty years of the lease.
   • (viii) Where the lease does not purport to be for any definite term The same duty as a CONVEYANCE (No. 23) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long.

(b)Where the lease is granted for a fine or premium, or for money advanced and where no rent is reserved The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount or value of such fine or premium, or advance as set forth in the lease.

1. (c) Where the lease is granted for a time or premium, or for money advanced in addition to rent reserved. The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount or value of such fine or premium, or advances as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered: Exemption Lease; executed in the case of a cultivator and for the purpose of cultivation (Including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is ex-pressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees. Explanation— When a lessee undertakes to pay any recurring charge, such as Government revenue, the landlord’s share of cesses or the owner’s share of municipal rates or taxes (Which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.
   • • * LETTER OF GUARNTEE- See AGREEMENT (No. 5).

38. LETTER OF LICENCE that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. Twenty-eight rupees and twelve naye paise.

39. MEMORANDUM OF ASSOCIAITON OF A COMPANY—

1. (a) if accompanied by articles of Fifty-six rupees and twenty-five naye

association under section 26 of the Companies Act, 1956 (1 of 1956). paise

1. (b) if not so accompanied One hundred and fifty rupees Exemption Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1956). 40. MORTGAGE-DEED, NOT BEING AN AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE (No.6) BOND (No. 15), MORTGAGE OF A CROP (No. 41), RESPONDENTIA BOND (No. 56), OR SECURIY BOND ( No. 57)—
2. (a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given. The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount secured by such deed.
3. (b) when possession is not given or agreed to be given as aforesaid. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured by such deed. Explanation— A mortgagor who gives to the mortgagee a power-of-attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this article.
4. (C) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned propose where the principal or primary security is duly stamped for every sum secured not execeeding Rs.1,000 Rupee one and thirty-eight naye paise

and for every Rs. 1,000 or part thereof secured in excess Rs. 1,000. One rupee and thirty-eight naye paise

Exemptions

1. (1) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883 (19 of; 1883) or the Agriculturists Loans Act,; 1884 (12 of 1984), or by their sureties as security for the repayment of such advances;
2. (2) Letter of hypothecation accompanying a bill of exchange. 41. MORTGAGE OF A CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop, is or is not in existence at the time of the mortgage—
   • (a) when the loan is repayable not more than three months from the date of the instrument—; For every sum secured not exceeding Rs. 200;; and for every Rs. 200 or part thereof secured in excess of Rs. 200 Twenty-five naye paise
   • (b) when the loan is repayable more than three months but not more than eighteen months, from the date of the instrument— Twenty five naye paise

See also PROTEST OF BILL OR NOTE (No. 50). 43. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal—

1. (a) of any goods, exceeding in value twenty rupees Thirty-eight naye paise
2. (b) of any stock or marketable security exceeding in value twenty rupees Subject to a maximum of twenty-eight rupees and twelve naye paise, thirtytwo naye paise for every rupees ten thousand or part thereof of the value of the stock or security.

value of the separated share or shares of the property. N.B.—The largest share remaining after the property is petitioned (or if there two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated. Provided always that—

1. (a) When an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such a partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than one rupee and thirty-eight naye paise.
2. (b) Where land is held on Revenue Settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue.
3. (c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition, in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed one rupee and thirty-eight naye paise . 46.PARTNERSHIPA-Instrument of—
4. (a) Where the capital of the partnership does not exceed Rs. 500 Nine rupees and thirty-eight paise
5. (b) in any other case Thirty-seven rupees and fifty naye rupees B—Dissolution of —

PAWN OR PLEDGE—See AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS PAWN OR PLEDGE (No.6). Eighteen rupees and seventy five naye paise

48.POWER –OF-ATTORNEY as defined by section 2(21) not being a proxy—

1. (a) when executed for this sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents One rupee and thirty-eight naye paise
2. (b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882 One rupee and thirty-eight naye paise
3. (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a) Two rupees and eight-two naye paise
4. (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally Fourteen rupees and six naye paise
5. (e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally Twenty-eight rupees and twelve naye paise
6. (f) when given for consideration and authorizing the attorney to sell any immovable property The same duty as a CONVEYACE (No.23) for the amount of consideration
7. (g) In any other case Two rupees and eighty-two naye paise for each person authorized N.B.—The term “Registration” includes every operation incidental to registration under the Indian Registration Act, 1908 (16 of 1908). Explanation— For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one persons. *

50. PROTEST OF BILL OR NOTE that is to say any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonor of a Bill of Exchange or Three rupees and seventy-five naye paise

Promissory Note.

51. PROTEST BY THE MASTER OF A SHIP that is to say, any declaration of the particulars of the voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the characters or the consignees for not loading or unloading the ship when such declaration is attested or certified by a Notary Public or other person lawfully acting as such. Three rupees and seventy-five naye paise

See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 44). 54. RECONVEYANCE OF MORTGAGED PROPERTY—

1. (a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000 The same duty as a CONVEYANCE (No. 23) for the amount of such consideration as set forth in the reconveyance.
2. (b) in any other case Twenty-eight rupees and twelve naye paise 55. RELEASE that is to say, instrument not being such a release as is provided for by section (23-A.), whereby a person renounces a claim upon another person or against nay specified property—
3. (a) if the amount or value of the claim does not exceed Rs. 1,000 The same duty as a BOTTOMRY BOND (No. 16) for such amount or value as set forth in the release.
4. (b) in any other case Fourteen rupees and six naye paise

56. RESPONDENTIA BOND that is to say, any instrument securing a loan on the cargo laden or up to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. The same duty as a BOTTOMRY BOND (No. 16) for the amount of the loan secured.

REVOCATION OF ANY TRUST OR SETTLEMENT- See SETTLEMENT (No. 58) TRUST (No. 64) 57. SECURITY BOND OR MORTGAGE DEED executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof, or executed by a surety to secure the due performance of a contract—

1. (a) When the amount secured does not exceed Rs. 1,000. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured.
2. (b) In any other case Fourteen rupees and six naye paise Exemptions Bond or other instrument, when executed—
3. (a) By headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99 for the due performance of their duties under that Act.
4. (b) By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other subject or public utility shall not be less than a specified sum per mensem
5. (c) By persons taking advances under the Land Improvement Loans Act, 1883, (19 of 1883) or the Agriculturists Loans Act, 1884, (12 of 1884) or by their sureties, as security for the repayment of such advances
6. (d) By officers of the Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof.

58. SETTLEEMNT —(A) INSTRUMENT OF (including a deed of dower). The same duty as a BOTTORMY BOND (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement:

Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed , the duty on such instrument shall not exceed one rupee and thirty-eight naye paise. Exemption Deed of dower executed on the occasion of a marriage between Mohammadans.

1. (B) REVOCATION OF The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding twenty-eight rupees and twelve naye paise. See ALSO TRUST (No.64)

59. SHARE WARRANTS to bearer issued under the Companies Act, 1956. One and a half times the duty payable on a CONVEYANCE (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant.

Exemptions Share warrant when issued by a company in pursuance of the Companies Act, 1956, (1 of 1956) section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue, of—

1. (a) One and a half percentum of the whole subscribed capital of the company; or
2. (b) If any company which has paid the said duty or composition in fully, subsequently issues an addition to its subscribed capital, one and a half percentum of the additional capital so issued. 61. SURRENDER OF LEASE
3. (a) when the duty with which the lease is chargeable does not exceed seven rupees and fifty paise The duty with which such lease is chargeable.
4. (b) in any other case Fourteen rupees and six naye paise Exemptions Surrender of lease, when such lease is exempted from duty. 62. TRANSFER (Whether with or without consideration)— *
5. (c) of any interest secured by a bond of mortgage deed—
   • (i) if the duty on such bond or mortgage deed does not exceed seven rupees and fifty paise The duty with which such bond or mortgage deed is chargeable.
   • (ii) in any other case Fourteen rupees and six naye paise
6. (d) of any trust-property under the Administrator-General’s Act, 1913, section 25;; (e) of any trust-property without consideration from one trustee to another trustee or from a trustee to Twenty-eight rupees and twelve naye paise; Fourteen rupees or such smaller amount as may be chargeable under clause (c) of the article. a beneficiary. Exemptions Transfer by endorsement—
7. (b) of a delivery order, warrant for goods or other merchantile Document of title to goods
8. (d) of securities of the Central Government. See also section 8—

63. TRANSGER OR LEASE by way assignment and not by way of under lease. The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the consideration for the transfer.

Exceptions Transfer of any lease exempt from duty—

See also SETTLEMENT (No.8)

65. WARRANT FOR GOODS that is to say, any instrument evidencing the title of any person therein named or his assigns, of the holder thereof, to the property in any goods lying in or upon any signed dock, warehouse or wharf, such instrument being or certified by or on behalf of the person in whose custody such goods may be.” Seventy-five naye paise

[Vide Orissa Act 35 of 1962, s. 4] Orissa Amendment of Schedule 1-A, Act 2 of 1899.—For Schedule 1-A of the principal Act the following Schedule Shall be substituted. “SCHEDULE 1-A STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 1986. (See Section 3) Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in Schedule 1. “SCHEDULE 1-A STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 1986. (See Section 3) Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in Schedule 1. Description of Instrument Proper Stamp-duty

1. (1) (2) 2. ADMINISTRATION BOND, including a bond given under sections 291, 375, and 376 of the Indian Succession Act, 1925 (39 of 1925) or section 6 of the Government Savings Banks Act, 1873 (5 of 1873). 3. ADOPTION DEED. That is to say, any Instrument (Other than a well) recording an adoption or conferring or purporting to confer an authority to adopt. 4. AFFIDAVIT. including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing. Exemptions. Affidavit or declaration in writing when madeas a condition of enrolment under the Army Act, 1950 (46 of 1950) or the Air Force Act, 1950 (45 of 1950);
   • (b) for the immediate purpose of being filed or used in any Court or before the Officer of any Court;
   • (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. 5.AGREEMENT OR MEMORANDUM OF AN AGREEMENT; Exchange; The same duty as a BOND (No. 15) for the same amount. Rupees thirty Rupees four
   • (a) if relating to the sale of a Bill of Forty paise
   • (b) if relating to the sale of a Government security or share in an incorporated Company or other body corporate;
   • (c) if not otherwise provided for Exemptions Subject to maximum of rupees thirty for every ten thousand or part thereof of the value of the security or share. One rupee and fifty paise
   • (a) for or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43.
   • (b) Made in the form of tenders to the Central Government for, or relating to any loan. AGREEMENT TO LEASE—See LEASE (No-35) 6.AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to—
2. (1) The deposit of title deeds or instruments Constituting or being evidences of the title to any property whatever ( Other than a marketable security), or
3. (2) The pawn or pledge of movable property, Where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt—
   • (a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement. Description of Instruments Proper Stamp-duty If drawn If drawn in If draw in Singly set of two set of three for each part of for each part the set of the set
4. (1) (2) (3) (4) When the amount of the loan or debt does not exceed Rs.100 When the amount of the loan or debt exceeds Rs. 100 but does not exceed Rs. 200. When the exceeds Rs. 200 but does not exceed Rs. 400 When the exceeds Rs. 400 but does not exceed Rs. 600 When the exceeds Rs. 600 but does not exceed Rs. 800 When the exceeds Rs. 800 but does not exceed Rs. 1,000 When the exceeds Rs. 1,000 but does not exceed Rs. 1,200 When the exceeds Rs. 1,200 but does not exceed Rs. 1,600 When the exceeds Rs. 1,600 but does not exceed Rs. 2,500 When the exceeds Rs. 2,500 but does not exceed Rs. 5,000 When the exceeds Rs. 5,000 but does not exceed Rs. 7,500 When the exceeds Rs. 7,500 but does not exceed Rs. 10,000 When the exceeds Rs. 10,000 but does not exceed Rs. 15,000 When the exceeds Rs. 15,000 but does not exceed Rs. 20,000 When the exceeds Rs. 20,000 but does not exceed Rs. 25,000 When the exceeds Rs. 25,000 but does not exceed Rs. 30,000 and for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000. Rs. P. 0.40 0.70 1.25 1.75 2.25 3.00 3.25 4.25 6.50 13.00 20.00 30.00 40.00 55.00 65.00 80.00 30.00 Rs. P. 0.25 0.40 0.70 0.90 1.25 1.50 1.75 2.25 3.25 6.50 10.00 15.00 20.00 30.00 35.00 40.00 15.00 Rs. P. 0.25 0.25 0.45 0.70 0.80 1.00 1.25 1.50 2.25 4.50 7.00 10.00 14.00 19.00 22.00 30.00 10.00
   • (b) if such loan or debt is repayable not more than half duty payable on a loan or debt under months from the date of such instrument. Clause (a) (i), clause (a) (ii) or clause (a) (iii) for The amount secured. Exemption Instrument of pawn or pledge of goods, if unattested:Fifty rupees 7. APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will. 8. APPRAISEMENT OR VALUATION, made otherwise than under an order of the Court in the course of a suit—
   • (a) where the amount does not exceed Rs. 1,000.
   • (b) in any other case Exemptions
   • (a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
   • (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlords as rent. 9. APPRENTICHESHIP –DEED including every writing relating to the service or tuition of any apprentice, clerk or servant place with any master to learn any profession, trade or employment, not being ARTICLES OF CLERKSHIP. The same duty as a BOTTOMRY BOND (No.16) for such amount. Fifteen rupees Fifteen rupees Exemption Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850 (19 of 1850) or by which a person is apprenticed by or at the charge of any public charity. 10. ARTICLES OF ASSOCIAITON OF A COMPANY. Ninety-five rupees Exemption Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1950). See also Memorandum of Association of a Company (No.39) ASSIGNMENT —See CONVEYANCE (No.23), TRANSFER (No.62) and TRANSFER of LEASE (No.63). as the case may be ATTORNEY – See POWER –OF-ATTORNEY (No.48) AUTHORITY TO ADOPT-See ADOPTIONDEED (No.3) 12. AWARD, – that is to say any decision in writing by an arbitrator or umpire not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit—
   • (a) where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000.
   • (b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000 and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000. The same duty as a BOTTOMRY BOND (No.16) or such amount. Nineteen rupees One rupee subject to a maximum of one hundred and rupees. 15. BOND as defined by section 2(5) not being a DEBENTURE and not being otherwise provided for by this Act, or by the Court Fees Act, 1870— Where the amount or value secured does not exceed Rs. 10; Where it exceeds Rs. 10 and does not exceed Rs. 50; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 100 and does not exceed Rs.200; Where it exceeds Rs. 200and does not exceed Rs.300; Thirty-five paise Forty-five paise One rupee Two rupees and fifty paise Where it exceeds Rs. 300 and does not exceed Rs.400; Where it exceeds Rs. 400 and does not exceed Rs.500; Where it exceeds Rs. 500 and does not exceed Rs.600; Where it exceeds Rs. 600 and does not exceed Rs.700; Where it exceeds Rs. 700 and does not exceed Rs.800; Where it exceeds Rs. 800 and does not exceed Rs.900; Where it exceeds Rs. 900 and does not exceed Rs.1000; and for every Rs. 500 or part thereof in excess of Rs. 1,000; Three rupees and seventy-five paise Four rupees and seventy-five paise Six rupees Eight rupees and fifty paise Ten rupees Twelve rupees Thirteen rupees Fifteen rupees Seven rupees and fifty paise See (No.2) ADMINISTRATION BOND (No.16) BOTTOMRY BOND (No.34) CUSTOMS BOND (No. 24) INDEMNITY BOND (No.56) RESPONDENTIA BOND (No. 57) SECURITY BOND Exemptions Bond, when executed by—
   • (a) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99, for the due performance of their duties under that Act;
   • (b) any person for the purpose of guaranteeing that the local income derived from private subsecription to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship to enable him the preserve the ship or prosecute her voyage—

1. (viii) Where the lease does not purport to be for any definite term;; (b)Where the lease is granted for a fine or premium, or for money advanced and where no rent is reserved;; (c) Where the lease is granted for a time or premium, or for money advanced in addition to rent reserved.; Exemption; Lease; executed in the case of a cultivator and for the purpose of cultivation (Including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is expressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees.; Explanation— When a lessee undertakes to pay any recurring charge, such as Government revenue, the landlord’s share of cesses, or the owner’s share of municipal rates or taxes, Which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.; ; LETTER OF GUARNTEE- See AGREEMENT (No. 5).; 38. LETTER OF LICENCE that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. 23) for a consideration equal to the amount or value of such fine or premium , or advance as set forth in the lease.; The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount or value of such fine or premium, or advances as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered:; Provided that, in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed one rupee and fifty paise.; Thirty rupees

1. (b) in any other case; 56. RESPONDENTIA BOND that is to say, any instrument securing a loan on the cargo laden or up to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.; REVOCATION OF ANY TRUST OR SETTLEMENT- See SETTLEMENT (No. 58) TRUST (No. 64); 57. SECURITY BOND OR MORTGAGE DEED executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof, or executed by a surety to secure the due performance of a contract—; (a) When the amount secured does not exceed; Rs. 1,000.; (b) In any other case; Exemptions Bond or other instrument, when executedBy headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99 for the due performance of their duties under that Act.; (b) By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other subject or public utility shall not be less than a specified sum per mensem;; (c) By persons taking advances under the Land Improvement Loans Act, 1883, (19 of; 1883) or the Agriculturists Loans Act, 1884 (12 of 1884), or by their sureties, as security for the repayment of such advances;; (d) By officers of the Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof.; 58. SETTLEEMNT —(A) INSTRUMENT OF (including a deed of dower). forth in the release. Fifteen rupees; The same duty as a BOTTOMRY BOND (No. 16) for the amount of the loan secured.; The same duty as a BOTTOMRY BOND (No. 16) for the amount secured.; Fifteen rupees; The same duty as a BOTTORMY BOND (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement:

[Vide Orissa Act 9 of 1970, s. 3] Orissa Substitution of Schedule 1-A.—For Schedule 1-A of the Indian Stamp Act, 1899 (2 of 1899) (hereinafter referred to as the Principal Act), the following Schedule shall be substituted, namely:— “SCHEDULE 1-A STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 1986. (See Section 3) Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in Schedule 1. Description of Instrument Proper Stamp-duty

1. (1) (2) 2. ADMINISTRATION BOND, including a bond given under sections 291, 375, and 376 of the Indian Succession Act, 1925 (39 of 1925) or section 6 of the Government Savings Banks Act, 1873 (5 of 1873). 3. ADOPTION DEED. That is to say, any Instrument (Other than a will) recording an adoption or conferring or purporting to confer an authority to adopt. 4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing. Exemptions. Affidavit or declaration in writing when made—
   • (a) as a condition of enrolment under the Army Act, 1950 (46 of 1950) or the Air Force Act, 1950 (45 of 1950);
   • (b) for the immediate purpose of being filed or used in any Court or before the Officer of any Court;
   • (c) for the sole purpose of enabling any person to receive any pension of charitable allowance. 5.AGREEMENT OR MEMORANDUM OF AN AGREEMENT; The same duty as a BOND ( No. 15) for the same amount. Two hundred rupees Ten rupees Proper Stamp-duty
   • (a) if relating to the sale of a Bill of Exchange;
   • (b) if relating to the sale of a Government security or share in an incorporated Company or other body corporate;
   • (c) if not otherwise provided for Exemptions One rupee Subject to maximum of forty-two rupees fifty paise for every ten thousand or part thereof of the value of the security or share. Three rupees Agreement or memorandum of agreement—
   • (a) for or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43.
   • (b) Made in the form of tenders to the Central Government for, or relating to any loan. AGREEMENT TO LEASE—See LEASE (No-35) 6.AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to—
2. (1) The deposit of title deeds or instruments Constituting or being evidences of the title to any property whatever ( Other than a marketable security) or
3. (2) The pawn or pledge of movable property, Where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt—
   • (a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement. If drawn If drawn in If draw in Singly set of two set of three for each part of for each part the set of the set
4. (1) (2) (3) (4) Rs. P. When the amount of the loan or debt does not exceed Rs.100 When the amount of the loan or debt exceeds Rs. 100 but does not exceed Rs. 200. When the exceeds Rs. 200 but does not exceed Rs. 400 When the exceeds Rs. 400 but does not exceed Rs. 600 When the exceeds Rs. 600 but does not exceed Rs. 800 When the exceeds Rs. 800 but does not exceed Rs. 1,000 When the exceeds Rs. 1,000 but does not exceed Rs. 1,200 When the exceeds Rs. 1,200 but does not exceed Rs. 1,600 When the exceeds Rs. 1,600 but does not exceed Rs. 2,500 When the exceeds Rs. 2,500 but does not exceed Rs. 5,000 When the exceeds Rs. 5,000 but does not exceed Rs. 7,500 When the exceeds Rs. 7,500 but does not exceed Rs. 10,000 When the exceeds Rs. 10,000 but does not exceed Rs. 15,000 When the exceeds Rs. 15,000 but does not exceed Rs. 20,000 When the exceeds Rs. 20,000 but does not exceed Rs. 25,000 When the exceeds Rs. 25,000 but does not exceed Rs. 30,000 and for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000. 0.40 0.70 1.25 1.75 2.25 4.15 4.55 5.90 9.00 17.90 27.50 41.25 55.00 75.65 89.40 110.00 41.25 Rs. P. 0.25 0.40 0.70 0.90 1.25 2.25 2.45 3.15 4.55 9.00 13.75 20.65 27.50 41.25 48.15 55.00 20.65 Rs. P. 0.25 0.25 0.45 0.70 0.80 1.40 1,80 2.10 3.15 6.25 9.65 13.75 19.25 26.15 30.00 41.25 13.75
   • (b) if such loan or debt is repayable not more than Clause (a) for the amount secured. half duty payable on a loan or debt under three months from the date of such instrument. Exemption Instrument of pawn or pledge of goods, if unattested:— One hundred rupees 7. APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will. 8. APPRAISEMENT OR VALUATION, made otherwise than under an order of the Court in the course of a suit—
   • (a) where the amount does not exceed Rs. 1,000.
   • (b) in any other case Exemptions
   • (c) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
   • (d) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlords as rent. 9. APPRENTICHESHIP –DEED including every writing relating to the service or tuition of The same duty as a BOTTOMRY BOND (No.16) for such amount. Twenty-one rupees Fifty rupees any apprentice, clerk or servant place with any master to learn any profession, trade or employment, not being ARTICLES OF CLERKSHIP. Exemption Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850 (19 of 1856) or by which a person is apprenticed by or at the charge of any public charity. Two hundred rupees 10. ARTICLES OF ASSOCIAITON OF A COMPANY. Exception Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1950). See also Memorandum of Association of a Company (No.39) ASSIGNMENT —See CONVEYANCE (No.23), TRANSFER (No.62) and TRANSFER of LEASE (No.63). as the case may be ATTORNEY-See Power-of-ATTORNEY (No.48) AUTHORITY TO ADOPT-See ADOPTIONDEED (No.3) 12. AWARD, that is to say any decision in writing by an arbitrator or umpire not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit— The same duty as a BOTTOMRY BOND (No.16) or such amount.
   • (a) where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000. (1)
   • (b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000. and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000. Proper Stamp-duty Twenty-seven-rupees. One rupee and fifty paise subject to a maximum of one hundred and thirtyeight rupees. 15.BOND as defined by section 2(5) not being a DEBENTURE and not being otherwise provided for by this Act, or by the Court Fees Act, 1870— Where the amount or value secured does not exceed Rs. 10; Where it exceeds Rs. 10 and does not exceed Rs. 50; Thirty-five paise Forty-five paise Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 100 and does not exceed Rs.200; Where it exceeds Rs. 200 and does not exceed Rs.300; Where it exceeds Rs. 300 and does not exceed Rs.400; Where it exceeds Rs. 400 and does not exceed Rs.500; Where it exceeds Rs. 500 and does not exceed Rs.600; Where it exceeds Rs. 600 and does not exceed Rs.700; Where it exceeds Rs. 700 and does not exceed Rs.800; Where it exceeds Rs. 800 and does not exceed Rs.900; Where it exceeds Rs. 900 and does not exceed Rs.1000; and for every Rs. 500 or part thereof in excess of Rs. 1,000; One rupee Two rupees and fifty paise Three rupees and seventy-five paise Four rupees and seventy-five paise Six rupees Eight rupees and fifty paise Ten rupees Twelve rupees Eighteen rupees Twenty-one rupees Eleven rupees See (No.2) ADMINISTRATION BOND (No.16) BOTTOMRY BOND (No.26) CUSTOMS BOND (No. 34) INDEMNITY BOND (No.56) RESPONDENTIA BOND (No. 57) SECURITY BOND Exceptions Bond , when executed by(c) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876 (Bengal Act 3 of 1876), section 99, for the due performance of their duties under that Act; (d) any person for the purpose of guaranteeing that the local income derived from private subsecription to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship to enable him the preserve the ship or prosecute her voyage— Where the amount or value secured does not exceed Rs. 10; Forty paise Where it exceeds Rs. 10 and does not exceed Rs. 50; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 100 and does not exceed Rs.200; Where it exceeds Rs. 200 and does not exceed Rs.300; Where it exceeds Rs. 300 and does not exceed Rs.400; Where it exceeds Rs. 400 and does not exceed Rs.500; Where it exceeds Rs. 500 and does not exceed Rs.600; Where it exceeds Rs. 600 and does not exceed Rs.700; Where it exceeds Rs. 700 and does not exceed Rs.800; Where it exceeds Rs. 800 and does not exceed Rs.900; Where it exceeds Rs. 900 and does not exceed Rs.1000; Eighty paise One rupee and fifty paise Three rupees Four rupees and twenty-five paise Six rupees Seven rupees and fifty paise Eight rupees and fifty paise Ten rupees Twelve rupees Eighteen rupees Twenty-one rupees Eleven rupees and for every Rs. 500 or part thereof in excess of Rs. 1,000;

1. (b) when possession is not given or agreed to be given as aforesaid.; Explanation— A mortgagor who gives to the mortgagee a power-of-attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this article.; (C) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above – mentioned purpose where the principal or primary security is duly stamped—; For every sum secured not exceeding Rs. 1,000 and for every Rs. 1,000 or part thereof secured in excess Rs. 1,000.; Exemption; (1) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883 (12 of 1883) or the Agriculturists Loans Act, 1884 (19 of 1884), or by their sureties as security for the repayment of such advances;; (2) Letter of hypothecation accompanying a bill of exchange.; 41. MORTGAGE OF A CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop, is or is not in existence at the time of the mortgage—; (a) when the loan is repayable not more than three months from the date of the instrument—; for every sum secured not exceeding Rs. 200; and for every Rs. 200 or part thereof secured in excess of Rs. 200;; (b) when the loan is repayable more than three months but not more than eighteen months, from the date of the instrument—; For every sum secured not exceeding Rs. 100; and for every Rs. 100 or part thereof secured in excess of Rs. 100.; 42. NOTARIAL ACT that is to say, any instrument, endorsement, note, attestation certificate, or signed not being a PROTEST (No. 50) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured by such deed.; Three rupees Three rupees; Thirty paise Thirty paise; Forty paise Fifty paise; Twenty rupees

1. (b) In any other case Exemption Bond or other instrument, when executed—; (a) By headmen nominated under rules; framed in accordance with the Bengal Irrigation Act, 1876, (3 of 1876) section 99 for the due performance of their duties under that Act.; (b) By any person for the purpose of; guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other subject or public utility shall not be less than a specified sum per mensem;; (c) By persons taking advances under the; Land Improvement Loans Act, 1883, or the Agriculturists Loans Act, 1884, (12 of 1884.) or by their sureties, as security for the repayment of such advances;; (d) By officers of the Government or their; sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof.; 58. SETTLEEMNT—(A) INSTRUMENT OF (including a deed of dower).; Exemption Deed of dower executed on the occasion of a marriage between Mohammadans.; (B) REVOCATION OF; See ALSO TRUST (No.64) 59. SHARE WARRANTS to bearer issued under the Companies Act, 1956 (1 of 1956). The same duty as a BOTTORMY BOND (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement:; Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed three rupees.; The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding forty-two rupees.; One and a half times the duty payable on a CONVEYANCE (No. 23) for a

[Vide Orissa Act 6 of 1986, s. 2] Orissa Amendment of Schedule I-A.--In Schedule I-A of the Principal Act,—

1. (i) in article 12, under column (1) for clause (a), the following clause shall be substituted, namely:“(a) where the amount or the market value of the property to which the award relates, as set forth in such award does not exceed Rs. 1,000.00”;
2. (ii) In article 23 under column (1) for the words, letters and figures “where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50.00”, the words, letters and figures “where the amount or the value of the consideration for such conveyance as set forth therein or the market value of the properly does not exceed Rs. 50.00,” shall be substituted;
3. (iii) for the existing entry appearing in column (2) against article 31 the following entry shall be substituted, namely:— “The same duty as CONVEYANCE (No. 23) for a consideration as set forth in such instrument or the market value of the property, whichever is higher.”;
4. (iv) for the existing entry appearing in column (2) against article 33, the following entry shall be substituted, namely:— “The same duty as a CONVEYANCE (No.23) for a consideration as set forth in such instrument or the market value of the property, whichever is higher.”;
5. (v) in the existing entry appearing under column (2) against article 45, for the words “ amount of the value” the words “ amount of the market value” shall be substituted;
6. (vi) for article 58, the following shall be substituted in their respective columns, namely:— “58 (A) SETTLEMENT-(A) INSTRUMENT OF The same duty as a (including a deed of power). BOTTOMRY BOND (No. 16) for the sum equal to the amount or the market value of the property settled whichever is higher as set forth in such settlement. Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed three rupees.

1. (B) REVOCATION OF … The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or the market value of the properly concerned, as set forth in the instrument of Revocation, but not exceeding forty-two rupees.”;
   • (vii) in article 64, in the existing entries under column (2) appearing against article 64 for the words “ value of the property concerned wherever they occur the words “the market value of the properly concerned” shall be substituted. [Vide Orissa Act 7 of 1987, s. 10] Tripura Amendment of the Schedule.—For items No. 3, 4, 5(e), 6(2)(a), 6(2)(b), 15, 17, 23, 24, 25, 29, 40(c), 46A(b), B, 48(a) (c) (d) (e) (g), 54(b), 55(b) and 57(b) of Schedules—1 of the Act, the following shall be substituted namely:—

EXEMPTIONS

1. (a) Affidavit or declaration in writing when made as a condition of enlistment under the Army Act 1950, Act, XLVI of 1950.
2. (b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or
3. (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. 5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT: —
4. (e) if not otherwise provided for Ten Rupees 6. AGREEMENT RELATING TO DEPOSIT OR TITLE DEEDS PAWN OR PLEDGE that is to say any instrument evidencing an agreement relating to:—

1. (2) the pawn or pledge or movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt.
   • (a) if such loan or debt is repayable on demand or more than three months from date of the instrument evidencing the agreement—

1. (b) If such loan or debt is repayable not more than three months from the date of such instrument. Half the duty payable under Sub-clause (a) subject to minimum of five Rupess.

See Administration Bond (No. 2); Bottomry Bond (No. 16), Customs Bond (No. 26), Indemnity Bond (No. 34), Respondentia Bond (No. 56), Security Bond (No. 57). EXEMPTIONS Bond, when executed by

1. (a) Headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Act III of 1876), section 99, for due performance of their duties under that Act.
2. (b) any person for the purpose of quaranting that the local income derived from private subscriptions to a Charitable dispensary, or hospital or any other object of public utility shall not be less than a specified sum per mensem.

7. Cancellation—Instrument of (Including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for. Thirty Rupees.

See also Release (No. 55), Revocation of; Settlement (No. 58—B), Surrender of lease (No. 61), Revocation of Trust (No.64—B). 23. Conveyance (as defined by Section 2 (l0), not being a Transfer charged or exempted under No, 62—

EXEMPTION Assignment of Copy Right Act, 1957, Act XIV of 1957. CO-PARTNERSHIP DEED—See partnership (No. 46) 24. COPY OR EXTRACT Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees—

1. (i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupees Five Rupees.
2. (ii) in any other case not falling within the provisions of Section 6 A Ten Rupees. EXEMPTIONS

1. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.
2. (b) Copy of, or extract from, any register relating to births, baptisms, naming dedications, marriages, divorces, deaths or burials. 25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid.
3. (a) if the duty with which the original instrument is chargeable does not exceed Five Rupees Five Rupees.
4. (b) in any other case not falling within the provisions of Section 6A. Ten Rupees. EXEMPTION Counterpart of any lease granted to a cultivator when such lease is exempted from duty.

29. DIVORCE—Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Twenty Rupees.

DOWER—Instrument of—See settlement (No. 58) DUPLICATE—See Counterpart (No. 25). 40. MORTGAGE—DEED, not being an Agreement relating to Deposit of Title deeds, pawn or pledge (No. 6) Bottomry Bond (No.; 16) Mortgage of a Crop (No. 41), Respondentia Bond (No. 56) or Security Bond (No. 57),

1. (C) When a Collateral or auxiliary or additional or substituted security or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every primary Five Rupees.

and for every Rs. 1000/- or part thereof secured in excess of Rs. 1000/- Five Rupees.

46. PARTNERSHIP— A)—Instrument of

48. POWER OF ATTORNEY— [as defined by section 2(21)—not being a proxy.

1. (a) When executed for the sale purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents Five Rupees.
2. (c) When authorising one person or more to act in a single transaction other than the case mentioned in Clause (a) Fifteen Rupees.
3. (d) When authorising one person not or more to act in a single transaction or generally Fifty Rupees.
4. (e) When authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally One hundred Rupees.
5. (g) in any other’ case Fifteen Rupees for each person authorized. 54. RECONVEYANCE OF MORTGAGED PROPERTY—
6. (b) in any other case Fifty Rupees. 55. RELEASE,—that is to say, any instrument (not being such a release as is provided for by Section 23—A), where by a person renounces a claim upon another person or against any specified property—
7. (b) in any other case. Thirty Rupees. 57. Security Bond or mortgaged—deed, executed by way of security for the due execution of an office or to account for money or other property received by virtue thereof, or executed by a surety to secure the due performance of the contract—
8. (b) in any other case. Thirty Rupees, [Vide Tripura Act 1 of 1992, s. 3] Amendment of the Schedule.—For item No. 23 of Schedule— I of the principal Act as inserted by the Union Territories Taxation Laws (Amendment) Act, 1971 (73 of 1971), the following shall be substituted, namely:— 23. CONVEYANCE (as defined by section 2(10), not being a Transfer charged or exempted under No. 62—

EXEMPTION Assignment of copyright under the Copy Right Act, 1957 (Act XIV of 1957). CO-PARTNERSHIP DEED— See Partnership (No. 46)." [Vide Tripura Act No. 14 of 1979, s. 3] Manipur Amendment of Schedule I- in Schedule 1 of the Indian Stamp Act, 1899 (No. 2 of 1899), for the instruments described in Article 23, the following shall be substituted, namely:--

“23. CONCEYANCE [as defined by section 2(10)], not being a Transfer charged or exempted under No. 62- Three rupees for every Rs. 100 or part thereof of the consideration for such conveyance or, as the case may be, the market value of the property which is the subject matter or such conveyance whichever is greater.”.

[Vide Manipur Act 6 of 2011, s. 2] For the Schedule I appended to the Principal Act, the following Schedule shall be substituted, namely:-- SCHEDULE I STAMP DUTY ON CERTAN INSTRUMENTS (See section 3 and first Proviso) Description of instrument Proper stamp-duty. 1 2 1. ***

EXEMPTION 5. Affidavit or declaration in writing when made.

1. (a) As a condition or enlistment under the Indian Army Act, 1950 (Act XLVI of 1950)
2. (b) for the immediate purpose of being filed or used in any court or before the officer of any court; or
3. (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. 5. ***

6. AGREEMENT RELATING TO DEPOSIT OR TITLE DEEDS PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to –; (1) the deposit of title deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security), or; (2) the pawn or pledge movable property, where such deposit pawn or pledge has been made by way of security for the repayment of money, advanced or to be advanced by way of loan or an existing or future debt—; (a) if such loan or debt is repayable on demand or more than three months from the date of the date of the instrument evidencing the agreementif the amount of loan does not exceed Rs. 5000/-; if it exceeds Rs. 5000/- and does not exceed Rs. 1,000/-; (b) if such loan or debt is repayable not more than three months from the date of such instrument. Three rupees. Six rupees. Six rupees. Half the duty payable under sub-clause (a).

EXEMPTION Inspection of pawn or pleadge of goods if unattested.

EXEMPTIONS

1. (a) Appraisement or valuation made for the information of one party, only and not being in any manner obligatory between parties either by agreement or operation of law.
2. (b) Appraisement of crops for the purpose of ascertaining or operation of law. 9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to taken any profession, trade or employment. EXEPTION Instrument of apprenticeship executed by a Magistrate under the Apprentices Act, 1961 (Act LII of 1961) or by which a person is apprenticed by, or at the charge of any public charity.

10. *

11. ASSIGNMENT—See Conveyance (No. 23) Transfer (No. 62) and Transfer of Lease (No. 63), as the case may be. ATTORNEY—See Power of Attorney (No. 48). AUTHORITY TO ADOPT—See Adoption Deed (No. 3).

500/If it exceeds Rs. 500/- but does not exceed Rs. 1, 000/And for every additional Rs. 1,000/-Or part thereof in excess of Rs. 1,000/(c) Where payable at more than one year after date or sightIf the amount of the bill or note does not exceed Rs. 500/If it exceeds Rs. 500/- but does not exceed Rs. 1, 000/And for every additional Rs. 1,000/- or part thereof in excess of Rs. 1,000/-

Where it exceeds Rs. 800/- and does not exceed Rs. 900/-; Where it exceeds Rs. 800/- and does not exceed Rs. 1,000/-; and for every Rs. 500/- does not and/ or part thereof in excess of Rs. 1, 000/-; Bottonmry Bond (No. 16) Custom Bond (No. 26) Indemnity Bond (No. 56) Security Bond (No. 57). EXEMPTIONS Bond, when executed—; (a) heasment nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for the due performance of their duties under that Act ;; (b) any person for the purpose of guatanteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object or public utility shall to be less than a specified sum per mensem.

22. COMPOSITION DEEDS—that is to say, any instrument executed by a debenture, whereby the conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtors business, under the supervision of inspectors or under letters of licence for the benefit of his creditors.

23. CONVEYANCE (as defined by section 2(10) not being a Transfer charged or exempted under No. 62; Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50/-; Where it exceeds Rs. 50/- but does not exceed Rs. 100/-; Where it exceeds Rs. 100/- but does not exceed Rs. 200/-; Where it exceeds Rs. 200/- but does not exceed Rs. 300/-; Where it exceeds Rs. 400/- but does not exceed Rs. 500/-; Where it exceeds Rs. 500/- but does not exceed Rs. 600/-; Where it exceeds Rs. 600/- but does not exceed Rs. 700/-; Where it exceeds Rs. 700/- but does not exceed Rs. 800/-; Where it exceeds Rs. 800/- but does not exceed Rs. 900/-; And for every Rs. 500 or part thereof in excess of Rs. 1, 000. One rupee and thirty eight paise. Two rupees seventy paise. Five rupees forty paise. Eight rupees and ten paise. Ten rupees and eighty paise. Thirteen rupees and fifty paise. Sixteen rupees and twenty paise. Eighteen rupees and ninety paise. Twenty one rupees and sixty paise. Twentyfour rupees and thirty paise. Twentyseven rupees. Thirteen rupees and fifty paise.

EXEMPTION Assignment of copy right under the copy Right Act, 1957 (Act XVI of 1957) CO-PARTNERSHIP DEED—See partnership No. 46

24. COPY OF EXTRACT, certified to be a true copy or extract y or order of any public Officer and not chargeable under the law for the time being in force relating to court fees:; (i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupees.; (ii) in any other case not falling within the provisions of section 6A. One rupees eighty paise. Three rupees and sixty paise.

EXEMPTIONS

1. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public officer or for any public purpose.
2. (b) Copy of, or extract from any register relating to births, baptism, namings, dedicatings, marriages, divorces, deaths, or burials.

25. COUNTERPART OR DUPLICATE OF ANY INSTRUMENT CHARGEABLE WITH duty and in respect of which the proper duty has been paid—; (a) if the duty with which the original instruments is chargeable does not exceed two rupees.; (b) in any other case not falling within the provisions of section 6A. The same duty as is payable on the original. Three rupees an sixty paise.

EXEMPTIONS Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOME BOND--

1. (a) where the amount does not exceed Rs. 1, 000/- The same duty as a Bond (No. 15) for such amount
2. (b) in any other case. Twenty-four rupees.

27. DEBENTURE whether a mortage debenture or note, being a make table security transferable—; (a) by the endorsement or by a separate instrument of transfer.; Where the amount or by a separate not exceed Rs. 10; Where tit exceeds Rs. 10 and does not exceed Rs. 50.; Ditto 50 ditto 100 Ditto 100 ditto 200 Ditto 200 ditto 300 Ditto 300 ditto 400 Ditto 400 ditto 500 Ditto 500 ditto 600 Ditto 600 ditto 700 Ditto 700 ditto 800 Ditto 800 ditto 900 Ditto 900 ditto 1,000 And for every 500 or part thereof in excess of Rs. 1, 000. Twenty five paise. Fifty paise. Ninety paise. Ninety paise. One rupee eighty paise. Two rupees seventy paise. Three rupees sixty paise. Four rupees fifty paise. Six rupees thirty paise. Seven rupees twenty pasie. Eight rupees ten paise. Nine rupees. Four rupees fifty paise.

1. (b) by delivery

EXEMPTIONS A debenture issued by an incorporated company or other body corporate in terms of a registered mortgaged-deed, terms of a registered mortgageddeed, duly stamped in respect of the full amount of debenture to be issued thereunder whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture holders;; Provided that the debenture so issued are expressed to be issued in terms of the said mortgage-deed. DECLARATION OR ANY TRUSTSee Trust (No. 64). DUBLICATE—See Counterpart (No. 25).

28. DELIVERY ORDER IN RESPECT OF GOODS, that is say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods, lying in any docks or ports or in any warehouse in which goods are stored or deposited on rent of hire, or upon wharf, such instrument being signed by or on behalf of the owner of such goods upon the state or transfer of such goods upon the sal or transfer the property therein, when such goods exceed in value twenty rupees.; DEPOSIT OF TITLE-DEEDS— See agreement relating to Deposit of Title-deeds, pown or pledge (No. 6) Twenty five paise.

29. DIVORCE-Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.; DOWER—Instrument of, See Settlement (No. 58) DUBLICATE-See counterpart (No. 25).

EXTRACT—See copy (No. 24). 32. FURTHER CHARGE-Instrument of, that is to say, any instrument imposing a further charge on mortgage property.

1. (a) when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is with possession). The same duty [as a conveyance (No. 23) for consideration equal of the value of the property of . greater value as set forth in such instrument.
2. (b) when such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is without possession).
   • (i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument The same duty as a conveyance (No. 23) for a consideration equal to the total amount of the charge including the original mortgaged and further charge already made the duty.
   • (ii) if possession if not so given. The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument.

INSPECTORSHIP DEED—See composition Deed (No. 32). 35. LEASE, Including as under lease or sub-lease and duty agreement to let sub-let(a) whereby such lease the rent is fixed and no premium is paid or delivered.

1. (i) where the lease purports to be for a term of less than one year. The same duty as a Bond (No. 15) for the whole amount payable or deliverable under such lease.
2. (ii) where the lease purports to be for a term of not less than one year but not more than five years. The same duty as a Bond (No. 15) for the amount or value of the average annual rent reserved.
3. (iii) where the lease purports to be for a term exceeding five years and not exceeding ten years. The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reserved.
4. (iv) where the lease purports to be for a term exceeding ten years but not exceeding twenty years. The same duty as a conveyance (No. 23) for a consideration equal twice the amount or value of the average annual rent reserved.
5. (v) where the lease purports to be for a term exceeding twenty years but not exceeding thirty years. The same duty as a conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved.
6. (vi) where the lease purports to be for a term The same duty as a conveyance (No. 23) for a

exceeding thirty years but not exceeding one hundred years. consideration equal to four times the amount or value of the average annual rent reserved.

1. (vii) where the lease purports to be for a term exceeding one hundred years or in perpetuity The same duty as a conveyance (No. 23) for a consideration equal in the case of lease granted solely for agricultural purpose to one tenth and in any other case to one 6th of the whole amount of rents which would be paid or delivered in respect of the Ist fifty years of the lease.
2. (viii) where the lease does not purports to be for any definite term The same duty as a conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first tenth years if the lease continued so long.

1. (b) where the lease is granted for a fine or premium or for money advance and where no rent is reserved. The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease.
2. (c) where the lease is granted for a fine or premium, or for money advanced in addition to rent reserved. The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease; if no fine or premium or advance had been paid or delivered. Provided that, in any case when an agreement to lease is stamped with the ad-velorem stamp required for a lease and lease in pursuance of such agreement is subsequently executed the duty on such lease shall not exceed one rupee forty paise. EXEMPTIONS Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium when a definite term is expressed and such terms does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees. In this exemption a lease for the purposes of cultivation shall include a lease of land for cultivation together with a homestead or tank. Explanation.—When a lease undertakes to pay any recurring charge such as Government revenue, the landlord’s share of lease, or the owner’s share of municipal rates or taxes which is by law recoverable from the lessor, the amount so agreed to be paid by lease shall be deemed to be part of the rent. 36. ***

37. LETTER OF CREDIT, that is to say any instrument by which one person authorizes another to give credit to person in whose favour it is drawn. Twenty paise.

LETTER OF GUARANTEE (See agreement No. 5)

38. LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors that the letter shall for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. Twenty four rupees.

39. 40. MORTGAGE-DEED, not being an agreement relating to Deposit to Title-deeds, pawn or Pledge (No. 6) Bottormry Bond (No. 16) mortgage, Mortgage of a crop (No. 4) Rasdentia Bond (No.; 56) or Security Bond (No. 57).

1. (a) when possession of the property or any part of the property comprised in such deed is given by the mortgaged or agreed to be given. The same duty on a convenyance (No. 23) for a consideration equal to the amount secured by such deed.
2. (b) when possession is not given or agreed as aforesaid: The same duty as a Bond (No. 15) the amount secured by such deed. Explanation.—A mortgager who gives to the mortgage a power of attonery to collect rents or a lease of the property mortgaged or part thereof is deemed to give possession within the meaning of this article.
3. (c) when a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every sum secured not exceeding Rs. 1, 000/- One rupee eighty paise. And for every Rs. 1, 000 or part thereof secured in excess of Rs. 1, 000/- EXEMPTIONS

1. (1) Instruments excuted by persons taking advance under the land improvement Loans Act, 1883 (Act XIX of 1883) or the Agriculrurists Loans Act, 1884 (Act XII) of 1884 or by their sureties as security for the repayment of such advances.
2. (2) Letter of hypothecation accompanying a bill of exchange. 41. MORTGAGE OF CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage.
   • (a) when the loan is repayable not more than three months from the date of the instrument for every sum secured not exceeding Rs. 200/-; For every Rs. 200/- or part thereof secured in excess of Thirty paise. Thirty paise.
   • (b) when the loan is repayable more than three months, but not more than eighteen months from the date instrument. Fortyeight paise.

N.B. The largest share remaining after the property is partitioned for if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated.; Provided always that---

1. (a) When an instrument of partition containing an agreement to divide property in severally is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty pain in respect of the first instrument but shall not be less than two rupees.
2. (b) Where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue.
3. (c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition is stamped with the stamped required for an instrument of partition in pursuance of such order or award is subsequently executed, the duly such instrument shall not exceed two rupees. 46. PARTNERSHIP

A. (a) where the capital or the partnership does not exceed Rs. 1, 000/- The same duty as a Bond (No. 15)

1. (b) in any other case. Fortyeight rupees.

1. (i) for or upon any vovage
2. (ii) where the premium or consideration does not exceed the rate of one eight per centum of the amount insured by policy. 12 paise. Six Paise.
3. (iii) in any other case, in respect of every full sum of one thousand five hundred rupees and also any fractional part of one thousand five hundred rupees insured by the policy.

1. (2) for time—
   • (iii) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy.

B. (FIRE INSURANE AND OTHER CLASSES OF INSURANCE, NOT ELSEWHERE INCLUDING IN THE ARTICLE, COVERING GOODS, MERCHANDISE, PERSONAL EFFECTS, CROPS, AND OTHER PROPERTY AGAINST LOSS OR DAMAGE.

1. (1) in respect of an original policy.
   • (i) when the sum insured does not exceed Rs. 5,000/- Sixty Paise.
   • (ii) in any other case. One rupee twenty paise.
2. (2) In respect of each receipt for any payment of a premium on any renewal of an original policy. One half of the duty payable in respect of the original policy in additional to the amount if any, chargeable, under No. 53. ACCIDENT AND SICKNESS INSURANCE—
   • (a) against railway accident, valid for a single journey only. Twelve paise. EXEMPTION When issued to a passenger, travelling by the intermediate under the third class in any railway
   • (b) in any other case for the maximum amount which may become payable in the case of any single accident or sickness where such amount does not exceed Rs. 1,000/- and also where such amount exceeds Rs. 1, 000/- for every Rs. 1, 000 or part thereof. Eighteen paise. Provided that, in case of policy of insurance against death by accident when the annual premium payable does not exceed Rs. 2.50 per Rs. 1000/- the duty on such instrument shall be twelve paise for every Rs. 1000/- or part thereof of the maximum amount which may become payable under it. 3. (CC-INSURANCE BY WAY OF INDEMNITY against ability to pay damages on account of accident’s to workmen employed by or under the insurer or against liability to pay compensation under, the workmen’s Compensation Act, 1923 (8 of 1923) for every Rs. 100/- or part thereof payable as premium). 1. (D-LIFE INSURANCE OR GROUP INSURANE OR OTHER INSURANE NOT SPECIFICALLY PROVIDED FOR except such a REINSTRANCE as is described in Division of this article—
     • (i) for every sum insured not exceeding Rs. 250/- Eighteen paise. Twelve paise.
     • (ii) for every sum insured exceeding Rs. 250/- but not exceeding Rs. 500/- Thirty paise. Eighteen paise.
     • (iii) for every sum insured exceeding Rs. 500/ but not exceeding 1, 000/ part there of in exceed of Rs. 1, 000/- Forty-eight paise. Twenty four paise. N.B. if a policy of group insurance is renewed or otherwise modified where by the sum insured on which stamp. Duty has been paid, the proper stamp must be borne on the excess so incurred. EXEMPTION Policies of life insurance granted by the Director General of Post Offices in accordance with rules for postal life insurance issued under authority of the Central Government.

E-RE-INSURANCE BY AN INSURANCE COMPANY, which has granted a policy of the nature specified in Division A or Division B of this Article with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby. One quarter of the duty payable in respect of the original insurance but not less than twelve paise or more than one rupee twenty-five paise. Provided that, if the total amount of duty payable is not a multiple of five paise, the total amount shall be rounded up to the next higher multiple of five paise.

GENERAL EXEMPTION Letter of cover or engagement to issue a policy of insurance. Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable thereunder, nor shall it be available for any purpose, except to compel the delivery of the policy therein mentioned. 48. POWER OR ATTORNEY (as defined by section) 2(21) not being a proxy—

1. (a) when executed for the sole purpose of procuring the registration of one or more documents in relating to a single transactions or for admitting executing of one or more such documents. One rupee eight paise. ** **
2. (c) when authorizing one person or more to act in single transactions other than the case mentioned in clause (a) Three rupees sixty paise.
3. (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally
4. (e) when authorizing more than five persons but more than ten persons to act jointly and ten persons to act jointly and severally in more than one transaction or generally Twenty four rupees.
5. (f) when given for consideration and authorizing the attorney to sell and immovable property The same duty as a conveyance (No. 23) for the amount of the consideration.
6. (g) in any other case. (Three sixty paise) three rupees sixty paise for each person authorised.

1. (b) when payable otherwise than on demand. The same duty as a Bill of exchange (No. 13) for the same amount payable otherwise than on demand.

1. (b) in any other case. Thirty six rupees. 55. RELEASE, that, is to say, any instrument not being such a release as is provided for bye section 23—A, whereby a person renounces a claim upon another person or against any specified property.
2. (a) if the amount or value of the claim does not exceed Rs. 1000/- The same duty as a Bond (No. 15) for such amount or value as set forth in release.
3. (b) in any other case. Eighteen rupees.

56. ***

57. SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office or to account for money or other property received by virtue thereof, or executed by a surety to secure the due performance of a contract—

1. (a) when the amount secured does not exceed Rs. 1000/- The same duty as a Bond (No. 15) for the amount secured
2. (b) in any other case. Eighteen rupees. EXEMPTIONS Bond or other instruments, when executed—
3. (a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876 (Bengal Act III of 1876) section 99, for the due performance of their duties under that Act
4. (b) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or any other hospital, or any other object of public utility, shall not be less than a specified sum per mensup.
5. (c) executed by officers of Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof. 58. SETTLEMENT—

A. Instrument of (including a deed of dower). The same duty as a conveyance (No. 23) for a sum equal to the amount or value of the property settled as set forth in such settlement : Provides that, where as agreement stamp required for an instrument of settlement, and instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed one rupee eighty paise.

EXEMPTIONS

1. (a) Deed of dower executed on the occasion of a marriage between Muhammadans.
2. (b) Hudass, that is so say, any settlement of immovable property executed by a Budhist in Burma for a religious purpose in which no value a duty of Rs. 10/- has been paid.

B. Revocation of— The same duty as a conveyance (No. 23) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding thirty rupees.

See also Trust (No. 64) 59. *** *** 60. ** ** 61. SURRENDER OF LEASE—

1. (a) when the duty with which the lease is chargeable, does not exceed seven rupees and fifty paise. The duty with which such lease is chargeable.
2. (b) in any other case. Eighteen rupees. EXEMPTIONS Surrender of lease, when such lease is exempted from duty.

EXEMPTIONS Transfer of any lese exempt from duty. 64. TRUST—

See also Settlement (No. 58) VALUATION—See appraisement (No. 18)

65. WARRAN FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof , to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. One rupee and twenty paise.

[Vide Manipur Act 4 of 1989, s. 3] Meghalaya Amendment of Schedule I of Act 2 of 1899.—In Schedule I to the Indian Stamp Act, 1890, for items, Numbers 1-10, 12, 15-20, 22-26, 28, 29, 31-36, 38-46, 48, 50, 51, 54-31 and 63-65 the following shall be substituted, namely:-- Description of instrument Proper stamp-duty “1. ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or Thirty paise. value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass-book) or on a separate piece of paper when such book or paper is left in the creditor’s possession; Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property. 2. ADMINISTRATION-BOND including a bond, given under section 6 of the Government Savings Banks; act, 1873, or section 291 of section 376 of the Indian Succession Act, 1925- Act V of 1873. Act XXXIX of 1925.

1. (a) where the amount does not exceed Rs.1,000;
2. (b) In any other case The same duty as a bond (No.15) for such amount Twenty rupees 3. ADOPTION DEED, that is to say, any instrument (other than a will) recording an adoption, or conferring or purporting to counter an authority to adopt. Thirty-nine rupees sixty paise. 4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed affirm or declare instead of swearing. Four rupees. Exemptions Affidavit or declaration in writing when made-
3. (a) as a condition of enlistment under the Indian Army Act, 1950;
4. (b) for the immediate purpose of being filed or being used in any Court or before the officer of any Court; or
5. (c) for the role purpose of enabling any person to receive any pension or charitable allowance. Act XLVI of 1950 5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT-
6. (a) if relating to the sale of a bill or exchange; Sixty paise
7. (b) if relating to the sale of a Government security. Subject to a maximum of fiftythree rupees twenty five paise for every Rs.10, 000 or part thereof of the value of the security.
8. (c) if relating to the purchase of sale of share, script, stocks bonds, debentures, debenture stocks or any other marketable security of a like nature in or of any incorporated company or other body corporate- i. when such agreement or memorandum of an agreement is with or through a member or between members of a Stock Exchange recognised under the Securities, Contracts (Regulation) Act, 1956. Twenty-five paise for every Rs.2, 500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be. ii. in other cases:
9. (d) if executed for service or for performance of work in any estate whether held by one person, or by more persons than one as co-owner, and whether in one or more blocks, and situated in Meghalaya where the advance given under such agreement does not exceed fifty rupees.
10. (e) If not, otherwise provided for Three Rupees. Exemptions AGREEMENT FOR MEMORANDUM OF AGREEMENT-
11. (a) for or relating to the sale of goods or merchandise exclusively, not being a note or memorandum chargeable under No. 43.
12. (b) Made in the form of tenders to the Government of India for or relating to any loan. AGREEMENT TO LEASE-lease (No.35). 6. AGREEMENT RELATED TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to- 1. the deposit of title-deeds or instruments constituting or being evidence of the title to any properly whatever (other than a marketable security), or 2. the pawn or pledge of moveable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan of an existing or future debt-
13. (a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement- if amount of loan does not exceed Rs.500; if it exceeds Rs.500 and does not exceed Rs.1,000; and for every Rs.1,000 or part thereof in excess of Rs.1,000; Three rupees thirty paise. Six rupees sixty paise. Six rupees sixty paise.
14. (b) If such loan or debt is repayable not more than three months from the date of such instruments. Half the duty payable under subclause (a). Exemptions Instrument of pawn or pledge of goods if unattested. 7. APPOINTMENT UB EXECUTION OF A POWER- whether of trustees or of property, movable or immovable, where made by any writing not being a will-
15. (a) where the value of the property does not exceed Rs.1,000; Thirty-three rupees.
16. (b) in any other case. Fifty-nine rupees forty paise Description of instrument Proper stamp-duty 8. APPRAISMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit-
17. (a) where the amount does not exceed Rs.1,000. The same duty as Board (No.15) for such amount.
18. (b) In any other case Nineteen rupees eighty paise. Exemptions Appraisement or valuation made for the information of one party only, and not being in any matter obligatory between parties either by agreement or operation of law.
19. (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. 9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice clerk or servant placed with any master to learn any profession, trade or employment. Nineteen rupees eighty paise. Exemptions Instrument of apprenticeship executed by a Magistrate under the Apprentices Act, 1961, or by, which a person is apprenticed by or at the charge of, any public charity. Act LII 1961 10. ARTICLES OF ASSOCIATION OF A COMPANY- a) where the company has no share capital or the nominal share capital does not exceed Rs.2, 500. Fifty-seven rupees seventy-five paise. b) where the nominal share capital exceeds Rs. 2,500 but not exceed Rs.5,000, Sixty-six rupees. c) where the nominal share capital exceeds Rs.5,000 but does not exceed Rs.1,00,000; Ninety-nine rupees. d) Where the nominal share capital exceeds Rs.1,00,000; One hundred ninety-eight rupees. Exemptions Articles of any Association not formed for profits and registered under Section 25 of the Companies act, 1956, See also Memorandum of Association of a Company (No.39). Act I of 1956 ASSIGNMENT-See Conveyance (No.23), Transfer (No.62), and Transfer of lease (No.63), as the case may be. ATTORNEY-See Power-ofAttorney (No.48). AUTHORITY TO ADOPT- See Adoption-deed (No.3) 12. AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than by an order or the Court in the course of a suit. The same duty as a Board (No.15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum if Ninety-nine rupees. 15. BOND [as defined by section2 (5)], not being a DEBENTURE (No.27), and not being otherwise provided for by this Act, or by the Court-fees Act, 1870- where the amount or value secured does not exceed Rs.10; Forty paise. Act VII of 1870. where it exceeds Rs.10 does not and exceed Rs.50; Sixty-five paise. where it exceeds Rs.50 and does not exceed Rs.100 ; One rupees thirty-five paise. where it exceeds Rs.100 does not exceed Rs.200. and Three rupees, thirty paise. where it exceeds Rs.200 and does not exceed Rs.300. and Five rupees. where it exceeds Rs.300 does not exceeds Rs.400. and Six rupees sixty paise. where it exceeds Rs.400 does not exceed Rs.500. and Eight rupees ninety-five paise. where it exceeds Rs.500 does not exceed Rs.600. and Eleven rupees ninety paise. where it exceeds Rs. 600 does not exceed Rs. 700 and Thirteen rupees eighty-five paise. where it exceeds Rs.700 does not exceed Rs. 800. and Fifteen rupees eighty-five paise. where it exceeds Rs.800 does not exceed Rs.900. and Seventeen rupees seventy paise. where it exceeds Rs.900 does not exceed Rs.1,000; and Nineteen rupees eighty paise. and for every Rs.500 or thereof in excess of Rs.1, 000. part Ten rupees ninety paise. See Administration Bond (No.2), Bottomry Bond (No.16) Customs Bond (No.26), Indemnity Bond (No.34), Respondentia Bond (No.56), Security Board (No.57). Exemptions Bond, when executed by-
20. (a) Headmen nominated under rules framed in accordance with the Bengal Irrigation Act,1876
21. (b) Any person for the purpose of guaranteeing that the local income derived from private subscriptions to a Bengal Act III of 1876 charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of a ship to enable him to preserve the ship or prosecute her voyage. The same duty as a Bond (No.15) for such amount 17. CANCELLATION, instrument of (including any instrument by which any instrument previously executed is cancelled). If attested and not otherwise provided for. Nineteen rupees eighty paise. See also RELEASE (No.55) Revocation of Settlement (No.58-B), Surrender of Lease (No.61), Revocation of Trust (No.64-B). 18. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold),granted to the purchase of any property sold by public auction by a Civil or Revenue Court, Collector or other Revenue Officer- i. where the purchase money does not exceed Rs.10; Fifty-five paise. ii. where the purchase money exceeds Rs.10 but does not exceed Rs.25; One rupee five paise. iii. In any other case. ... The same duty as a Conveyance (No.23), for a consideration equal to the amount of the purchase-money only. 19. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the holder thereof or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate or the become proprietor of shares, scrip or stock in or any such company or body. Forty paise. See also LETTER OF ALLOTMENT OF SHARES (No.36). 20. CHARTERED PARTY. that is to say any instrument (except an agreement for the hire of a tugsteamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. Three rupees ninety-five paise. 22. COMPOSITION DEED. that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor’s business under the supervision of inspectors or under letters of license, for the benefits of his creditors. Three rupees sixty paise. 23. CONVEYANCE [as defined by section 2 (10) not being a Transfer charged of exempted under No.62- where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs.50; One-rupee fifty-five paise. where it exceeds Rs.50 but does not exceed Rs.100; Three rupees where it exceeds Rs.100 but does not Five rupees ninety-five paise. where it exceeds Rs.200 but does not exceed Rs.200; Eight rupees fifty-five paise. where it exceeds Rs.300 but does not exceed Rs.300; Eleven rupees. where it exceeds Rs.400 but does not exceed Rs.400; Fourteen rupees ninety paise. where it exceeds Rs.500 but does not exceed Rs.500; Seventeen rupees seventy-five paise. exceed Rs.600; where it exceeds Rs.600 but does not exceed Rs.700; Twenty rupees eighty-five paise. where it exceeds Rs.700 but does not exceed Rs.800; Twenty-three rupees seventyfive paise. where it exceeds Rs.800 but does not exceed Rs.900; Twenty-six rupees seventy-five paise. where it exceeds Rs.900 but does not exceed Rs.1,000; Twenty-nine rupees seventy paise. where it exceeds Rs.500 but does not exceed Rs.1,000; Fourteen rupees ninety paise. where it exceeds Rs.50,000 but does Thirty-nine rupees sixty paise. not exceed Rs.90,000; where it exceeds Rs. 90,000but does not exceed Rs.1,50,000; Fifty-two rupees eighty paise. and where it exceeds Rs.1,50,000 Sixty-six rupees. Provided that where the “instrument or the conveyance” is in respect of an Industrial Loan, certified as such by the Director of Industries, Meghalaya, the stamp duty shall be half of the above rate. Exemption Assignment of copyright under the Indian Copyright Act, 1957. Act XIV of 1957 CO-PARTNERSHIP DEED See Partnership (No. 46). 24. COPY OR EXTRACT certified to be true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fee – i. if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupees; Two rupees and five paise. ii. in any other case not falling within the provision of section 6A. Four rupees. Exemption
22. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.
23. (b) Copy of, or extract from any register relating to births, baptisms, naming, dedications, marriages, divorces, deaths or burials. 25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid-
24. (a) if the duty with which the original instrument is chargeable does not exceed two rupees; The same duty as is payable on the original.
25. (b) In any other case not falling within the provisions of section 6A. Four rupees. Exemption Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOMS-BONDS-
26. (a) Where the amount does not exceed Rs.1,000; The same duty as Bond (No.15) for such amount.
27. (b) in any other case. Twenty-six rupees forty paise. 27. DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees. Thirty paise. DEPOSIT OF TITLE DEEDS See Agreement relating to Deposit of Title deeds, Pawn or Pledge (No.6). DISSOLUTION OF PARTNERSHIP-See partnership (No.46). 29. DIVORCE. Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Thirteen rupees twenty paise. DOWER.....Instrument of, see settlement (No.58). DUPLICATE.- see counterpart (No.25). 31. EXCHANGE OF PROPERTY.Instrument of. The same duty as conveyance (No.23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. EXTRACT.- see copy (No.24). 32.FURTHER CHARGE- Instrument of, that is to say, any instrument imposing a further charge on mortgaged property-
28. (a) when original the marriage in one of the description referred to in clause (a) of Article No.40 (that is, with possession). The same duty as a conveyance (No.23) for a consideration equal to the amount of the further charge secured by such instrument.
29. (b) when such mortgage is one of the description referred to in clause (b) of Article No.40 (that is, without possession):- i. if at the time of execution of the instrument of further charge possession property is given or agreed to be given under such instrument. The same duty as a conveyance (No.23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made), less the duty already paid to such original mortgage and further charge. ii. If possession is not so given. The same duty as a Bond (No.15) for the amount of the further charge secured by such instrument. 33.GIFT- Instrument of, not being a settlement (No.58), or will or Transfer (No.62). The same duty as a conveyance (No.23) for a consideration equal to the value of the property as set forth in such instrument. HIRING AGREEMENT.-Or agreement for service see Agreement (No.5). 34.IDEMNITY BOND INSPECTORSHIP DEED or CompositionDeed (No.22). The same duty as a security Bond (No.57) for the same amount. 35. LEASE- including and under lease or sub-lease and any agreement to let or sublet:
30. (a) whereby such lease the rent is fixed and no premium is paid or delivered:- i. where the lease purports to be for a term of less than one year. The same duty as a Bond (No.15) for the whole amount payable or deliverable under such lease. ii. where the lease purports to be for a term of not less than one year but not more than five years; The same duty as a Bond (No.15) for the amount or value of the average annual rent reserved. iii. where the lease purports to be for a term exceeding five years and not exceeding ten years; The same duty as a conveyance (No.23) for a consideration equal to the amount or value of the average annual rent reserved. iv. where the lease purports to be for a term exceeding ten years, but not exceeding twenty years; The same duty as a conveyance (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved. v. where the lease purports to be for a term exceeding twenty years, but not exceeding thirty The same duty as a conveyance (No.23) for a consideration equal to three times the amount years; or value of the average annual rent reserved. vi. where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years; The same duty as conveyance (No.23) for a consideration equal to four times the amount or value of the average annual rent reserved. vii. where the lease purports to be for a term exceeding one hundred years or in perpetuity. The same duty as a conveyance (No.23) for a consideration equal in the case of a lease granted solely for agricultural purposes to one-tenth and in any other case to one-sixth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease. viii. where the lease does not purport to be for any definite term; The same duty as conveyance (No.23) for a consideration equal to three times the amount of value of the average annual rent which would be paid or delivered for the first ten years if the first ten years if the lease continued so long.
31. (b) where the lease is granted for a fine or premium, or for money advanced and where no rent is reserved; The same duty as a conveyance (No.23) for a consideration equal to the amount or value for such fine or premium or advance as set forth in the lease.
32. (c) where the lease is granted for a fine or premium , or for money advanced in addition to rent reserved. The same duty as a conveyance (No.23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable such lease, if no fine or premium or advance had been paid or delivered; provided that, in any case when an agreement to lease is stamped with ad volorem stamp required for a lease, and a lease in pursuance of such agreement in subsequently executed the duty on such lease shall not exceed one rupee and fifty-five paise. Exemption Lease, executed in the case of a cultivator and for the purpose of cultivation (including a lease of trees for the production of food or drinking). Without payment or delivery of any fine or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees. In this exemption a lease for the purpose of cultivation shall include a lease of lands for cultivation together with a home stand or tank. Explanation.-When a lessee undertakes to pay any recurring charge, such a Government revenue landlord’s share of cesses, or the owner’s share of municipal rates or taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by lessee shall be deemed to be part of the rent. 36. LETTER OF ALLOTMENT OF SHARES, in any company or proposed company or in respect of any loan to be raised by any company or proposed company. Thirty-five paise. See in also CERTIFICATE OR OTHER DOCUMENT (No.19). 38. LETTER OF LICENSE, that is to say any agreement between a debtor and his creditors that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. Twenty-six rupees forty paise. 39. MEMORANDUM OF ASSOCIATION OF A COMPANY-
33. (a) if accompanied by articles of association under section 26 of the Companies Act, 1956; Seventy-nine rupees twenty paise. Act I of 1956.
34. (b) if not so accompanied- i. where the nominal share capital does not exceed one lakh of rupees; One hundred ninety-eight rupees. ii. Where the nominal share capital exceeds one lakh of rupees. Three hundred thirty rupees. Exemption Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956. Act I of 1956 40. MORTGAGE-DEED not being an Agreement relating to Deposit of Title Deeds, Pawn or Pledge (No.6), Bottomry Bond (No.16) Mortgage of Crop (No.41), Respondentia Bond (No.56) or Security Bond (No.57).
35. (a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given; The same duty as a Conveyance (No.23) for a consideration equal to the amount secured by such deed.
36. (b) when possession of the property or any part of the property comprised in such deed is not given by the mortgagor nor agreed to be given; The same duty as a Bond (No.15) for the amount secured by such deed. Explanation – A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or part thereof is deemed to give possession within the meeting of this article; Description of instrument Proper stamp-duty
37. (c) (i) when a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every sum secured not exceeding Rs.1,000. Two Rupees.
    • (ii) and for every Rs.1,000 or part thereof secured in excess of Rs.1,000. Two rupees forty paise. Exemption
38. (d) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loan Act, 1884, or by their sureties as security for the repayment of such advances.

1. (2) Letter of hypothecation accompanying a bill of exchange. 41. MORTGAGE OF CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage –
   • (a) when the load is repayable not more than three months from the date of the instrument. for every sum secured not exceeding Rs.200,and Thirty-five paise. for every sum Rs.200 or part thereof secured in excess of Rs.200. Fifty paise.
   • (b) when the loan is repayable more than three months, but not more than eighteen months from the date of instrument- Act XIX of 1883. Act XLI of 1884 for every sum secured not exceeding Rs. 100, and for every Rs.100 or part thereof secured in excess of Rs.100. Fifty-five paise. Fifty-five paise. 42. NOTARIAL ACT. That is to say, any instrument, endorsement, note, attestation, certificate or entry not being a Protest (No.50) made or signed by a Notary Public in the execution of the duties of his office, or by and other person lawfully acting as a Notary Public. Three rupees and ninety five paise. See also Protest of Bill or Note (No.50). 43. NOTE OR MEMORANDUM, sent by a Broker or Agent top his principal intimating the purchase or sale on account of such principal-
   • (a) of any goods exceeding in value twenty rupees; Sixty-five paise.
   • (b) of any stock or marketable security exceeding in value twenty rupees. Seventy-five paise for every Rs. 5, 000 or part thereof of the value of the stocks or security subject to a maximum of thirty-three rupees. 44. NOTE OF PROTEST BY THE MASTER OF A SHIP-See also Protest by the Master of Ship (No.51). Two rupees and sixty paise. Order for the payment of money- See Bill of Exchange (No.13). 45. PARTITION – Instrument of [as defined by Section 2 (15)]. The same duty as a Bond (No.45) for the amount of the value of the separated share or shares of the property. N.B.- The learnt share remaining after the property is partitioned or if there are two or more shares of equal value and not smaller than any of the other share, then one of such equal (share) shall be deemed to be that from which the other shares are separated: Provided always that-
   • (a) when an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument affecting such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall into be less than two rupees and sixty-five paise;
   • (b) where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment the value for the purpose of duty shall be calculated at not more than five times the annual revenue;
   • (c) where final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for than instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed the duty in such instrument shall not exceed two rupees and sixty-five paise. 46. PARTNERSHIP Provided always that- A-Instrument of -
   • (a) where the capital of the partnership does not exceed Rs.1,000. The same duty as a Board (No.15).
   • (b) in any other case .... ... Fifty-two rupees eighty paise. B.- Dissolution of – Twenty-six rupees forty paise. PAWN OR PLEDGE.- See Agreement relating to Deposit of Title-deeds Pawn or Pledge (No.6). 48. POWER OF ATTORNEY [as defined by section 2 (21)] not being a XV- 1. when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; Two Rupees Act XV of 1882 2. when required in suits or proceeding under the Presidency small Cause Court; Act, 1882; Two Rupees. 3. When authorising one person or more to act in a single transaction other than the case mentioned in clause (a); Three rupees ninety-five paise. 4. When authorising not more than five persons to act jointly and severally in more than one transaction or generally; Nineteen rupees eighty paise. 5. When authorising more than five persons but not more than ten persons to act jointly and severally in more than one transaction or generally. Thirty-nine rupees sixty paise. 6. when given for consideration and authorising the attorney to sell any immovable properly; The same duty as a Conveyance (No.23) for the amount of the consideration. 7. in any other case ... ... Three rupees and thirty paise for each person authorised. Explanation. - For the purpose of this Article more persons than one when belonging to the same firm shall be deemed to be one person. N.B. – The term “Registration” includes every operation incidental to registration under the Registration Act, 1908. Act XVI of 1908. 50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary public or other person lawfully acting as such, attesting the dishonour of a bill-of-exchange or promissory note. Three rupees ninety-five paise. 51. PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to adjustment of losses or the calculation of averages, and every declaration in writing made by him against the characters or consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such. Three rupees ninety-five paise. See also Note of Protest by the Master of a Ship (No.44). 54.RECONVEYANCE OF MORTGAGED PROPERTY.-
   • (a) If the consideration for which the property was mortgaged does not exceed Rs.1, 000. The same duty as a conveyance (No.23) for the amount of such consideration as set forth in the conveyance.
   • (b) In any other case ... ... Thirty-nine rupees and sixty paise. 55. RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23-A), whereby a person renounces a claim upon another person or against any specified property.-
   • (a) if the amount of value of the claim dies not exceed Rs.1,000; The same duty as a Bond (No.15) for such amount or value as set forth in the release.
   • (b) In any other case. Nineteen rupees eighty paise. 56. RESPONDIETIA BOND, that is to say any instrument securing a loan on the cargo laden or to be laden on Board a ship and making repayment contingent on the arrival of the cargo at the port of destination. The same duty as a Bodn (No.15) for the amount of the loan secured. REVOCATION OF ANY TRUST ON SETTLEMENT See settlement (No.58), Trust (No.64). 57. SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office; or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of contract - The same duty as a Bond (No.15) for the amount secured. Nineteen rupees eighty paise.
   • (a) When the amount secured does not exceed Rs.1,000; The same duty as a Bond (No.15) for the amount secured.
   • (b) in any other case ... ... Nineteen rupees and eighty paise. Exemption Bond or other instrument, when executed-
   • (a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for due performance of their duties under that Act; Ben.Act II of 1876
   • (b) by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital, or any other object of public utility, specified sum per mensem;
   • (c) under N.3-A of the rules made by the Government of Bombay in Council under section 70 of the Bombay Irrigation Act,1879; Bom, Act VII of 1879.
   • (d) executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loans Act, 1884, or by their sureties, as sureties as security for the re-payment of such advance; Act XIX of 1883.
   • (e) executed by officers of Government or their sureties to secure the due execution of an Office or the due accounting for money or other property received by virtue thereof; Act XII of 1884 58. SETTLEMENTA.- Instrument of (including a deed of power). The same duty as a Conveyance (No.23) for a sum equal to the amount or value of the property settled as set forth in such settlement; Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed one rupee and fifty-five rupee. Exemptions
   • (a) Deed of power executed on the occasion of a marriage between Muhammadans.
   • (b) Hindus, that is to say, any settlement of immovable property executed by a Buddhist in Burma for a religious purpose in which no value has been specified on which a duty of Rs.10 has been paid. B.-Revocation of - The same duty as a Conveyance (No.23) for a sum equal to the amount or value of the property concerned, are set forth in the instrument of Revocation, but not exceeding thirty-three rupees. See also TRUST (No.64) 59. SHARE WARRANTS to bearer issued under the Companies Act, 1956. Share warrant when issue by a Company in pursuance of the Companies Act, 1956, Section 114, to have effect only upon payment, as Composition for the duty, to the Collector of Stamp revenue of- One and a half time the duty payable one Conveyance (No.23) for a consideration equal to the nominal amount of the shares specified in the warrant. Act I 1956 Act I of 1956
   • (a) one-and-a-half per centum of the whole subscribed capital of the company, or
   • (b) if any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital one-and-a-half per centum of the additional capital so issued. SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel. Twenty-five paise. 61. SURRENDER OF LEASE –
   • (a) when the duty with which the lease is chargeable does not exceed seven rupees and fifty paise. The duty with which such leases chargeable.
   • (b) In any other case ... Nineteen rupees and eighty paise. Exemptions Surrender of lease, when such lease is exempted from duty. 63. TRANSFER OF LEASE BY way of Assignment, and not by way of underlease. The same duty as a Conveyance (No.23) for a consideration equal to the amount of the consideration for the transfer. Exemptions Transfer of any lease from duty. 64. TRUST – A-Declaration of or concerning any property when made by any writing not being a will. The same duty as a Bond (No.15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument but not exceeding thirty-three rupees. -Revocation of or concerning property when made by any document other than a will. See also settlement (No.58). The same duty as a Bond (No.15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding thirty-three paise. Valuation.- See Appraisement (No.8) 65. Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. One rupee thirty paise. [Vide Meghalaya Act 22 of 1980, s. 2] Amendment of Schedule I.—In Schedule I to the Indian Stamp Act,1899 as amended by the Indian Stamp (Meghalaya Amendment) act, 1980 (Act 22 of 1980)-
     • (i) in article 22, for the words “Three rupees sixty paise” occurring in the second column, the words “Thirty-nine rupees sixty paise” shall be substituted;
     • (ii) in article 23, after the words “Thirty-nine rupees sixty paise”, “Fifty-two rupees eighty paise” and “Sixty-six rupees” occurring in the second column at the end of the article and before the proviso, the words “for every one thousand rupees” shall respectively be added; and [Vide Meghalaya Act 15 of 1981, s. 2] Amendment of Section I of Act 2 of 1899.— In schedule I to the Indian Stamp Act, 1899 for Articles 1 to 10, 12, 15, to 20, 22 to 26, 28, 29, 31 to 36, 38 to 46, 48, 50, 51, 54 to 61 and 63 to 65 the following shall be substituted namely:- Description of instrument Proper stamp duty “1. ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass book) or on a separate piece of paper when such book or paper is left in the creditor’s possession: provided that such acknowledgement does not contain any promise One Rupee to pay the debt or any stipulation to pay interest or to delivery any goods or other property. 1.ADMINISTRATION-BOND including a bond, given under section 6 of the Government Saving Bank Act, 1873, or section 291 or section 376 of the Indian Succession Act, 1925-
   • (a) Where the amount does not exceed Rs. 1,000 Act V of 1873. Act XXXIX of 1925. The same duty as a bond (No. 15) for such amount
   • (b) In any other case Twenty four rupees 2.ADOPTION-DEED, that is no say, any instrument (other than a will) recording an adoption, or conferring or purporting to confer an authority to adopt. Forty eight rupees 3. AFFIDAVIT, including and affirmation or declaration in the case of person by law allowed to affirm or declare instead of swearing. Five rupees Exemptions Affidavit of declaration in writing when made –
   • (a) As a condition of enlistment under the Indian Army Act, 1950;
   • (b) For the immediate purpose of being filed or used in any Court or before the officer of any Court; or
   • (c) For the sole purpose of enabling any person to receive any pension or charitable allowance. Act XLVI of 1950 4. AGREEMENT AND MEMORANDUM OF AN AGREEMENT –
   • (a) If relating to the sale of bill of exchange. One rupee
   • (b) If relation to the sale of a Government Security. Subject to a maximum of sixty four rupees for every Rs. 10,000 per part thereof the value of the security.
   • (c) If relating to the purchase or sale of shares, script stocks bond, debentures stocks or any other marketable security of a like nature in or of any incorporated company of other body corporate- Description of instrument Proper stamp duty
     • (i) When such agreement or memorandum of an agreement is with or through a member of between members of a stock Exchange recognised under the Securities Contracts Regulation Act, 1956; One Rupee for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be Act XIIL of 1956
     • (ii) In other cases; Rupee one for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be.
   • (d) If executed for service or for performance of work of any estate whether held by one person, or by more persons than one as co-owners, and whether is one or more blocks, and situated in Meghalaya where the advance given under such agreement does not exceed fifty rupees; One Rupee.
   • (e) If not, otherwise provided for. Three Rupees. Exemptions AGREEMENT FOR MEMORANDUM OF AN AGREEMENT-
   • (a) For or relating to the sale of goods or merchandise exclusively not being a more or memorandum chargeable under No. 43;
   • (b) Made in the form of tenders to the Government of India for or relating to any loan. AGREEMENT TO LEASE – LEASE (No. 35) 5. AGREEMENT RELATING TO DEPOSIT OF TITTLE-DEEDS PAWN OR PLEDGE, that is to say any instrument evidencing an agreement relating to- Description of instrument Proper stamp duty
2. (1) The deposit of little-deeds or instruments constituting or being evidence of the little to any property whatever (other than a marketable security), or
3. (2) The pawn or pledge of moveable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan of existing or further debt-
   • (a) If such load or debt is repayable on demand or more than three instrument evidencing the agreement-
     • (i) If the amount of loan does not exceed Rs. 500.
     • (ii) If it exceeds Rs. 500 and does not exceed Rs. 1,000. (iii)And for every Rs. 1,000; or part thereof in excess of Rs. 1,000.
   • (b) If such loans or debt is repayable not more the three months from the date of such instrument Four Rupees. Eight Rupees. Eight Rupees. Half the duty payable under sub-clause (a) EXEMPTIONS Instrument of pawn or pledge of goods unattested. 6. APPOINTMENT IN EXECUTION OF POWER-
   • (a) Where the value of the property does not exceed Rs. 1,000. (b) In any other case; Forty Rupees; Seventy one Rupees; 7. APPRAISEMENT OR VALUATION made otherwise than under an order of the court in the course of a suit-
   • (a) Where the amount does not exceed Rs. 1,000
   • (b) In any other case. The same duty as a Bond (No. 15) for such amounts. Twenty four Rupees. EXEMPTIONS 8.APPRAISEMENT OR VALUATION made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
   • (a) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. 9.APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice clerk of servant placed with any master to learn any profession, trade or employment. Twenty four rupees. Exemptions Instrument of apprenticeship executed by a Magistrate Apprentices Act, 1961, or by, which a person is apprenticed by or at the charge of any public charity. 10. ARTICLES OF ASSOCIATION OF A COMPANY-
   • (a) Where the company has no share capital or the nominal share capital does not exceed Rs. 2,500; Sixty nine rupees.
   • (b) Where the nominal share capital exceed Rs. 2,500; but does not exceed Rs. 5,000. Seventy nine rupees.
   • (c) Where the nominal share capital exceed Rs. 5,000; but does not exceed Rs. 1,00,000. One hundred nineteen rupees. Description of instrument Proper stamp duty
   • (d) Where the nominal share capital exceed Rs. 1,00,000; Two hundred thirty eight rupees. ACT LII of 1961 Exemptions Articles of any Association not formed for profit and registered under Section 25 of the Companies act, 1956,. See also Memorandum of Association of Company (No. 39). ASSIGNMENT- See, conveyance (No. 23). Transfer (No.62), and Transfer of lease (No. 63), as the case may be. Act 1 of 1956 ATTORNEY- See Power-of-attorney (No. 48). AUTHORITY TO ADOPT- See Adoption-deed (No. 3). 12. AWARD that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than be an order of the Court in the course of a suit. The same duty as a Bond (No. 15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum of Ninety nine rupees. 15. BOND (as defined by section (5), not being a DEBENTURE (No. 27), for not being otherwise provided for by this Act, or by the Court Fess Act, 1870- Where the amount or value secured does not exceed Rs. 10; Where it exceeds Rs. 10 and does not exceed Rs. 50; Where it exceeds Rs. 50 and does not exceed Rs. 100; Where it exceeds Rs. 100 and does not exceed Rs. 200; Where it exceeds Rs. 200 and does not exceed Rs. 300; One rupee. One rupee. One rupee. Four rupees. Six rupees. Where it exceeds Rs. 300 and does not exceed Rs. 400; Where it exceeds Rs. 400 and does not exceed Rs. 500; Where it exceeds Rs. 500 and does not exceed Rs. 600; Where it exceeds Rs. 600 and does not exceed Rs. 700; Where it exceeds Rs. 700 and does not exceed Rs. 800; Where it exceeds Rs. 800 and does not exceed Rs. 900; Where it exceeds Rs. 900 and does not exceed Rs. 1,000; And for every Rs. 500 or part thereof in excess of Rs.1,000. Eight rupees. Eleven rupees. Fourteen rupees Seventeen rupees. Nineteen rupees. Twenty one rupees. Twenty four rupees Thirteen rupees See Administration Bond (No.2) Bottomry Bond (No.16) Customs Bond (No.26). Indemnity Bond (No.34), Respondentia Bond (No.56), Security Bond (No.57). Exemptions Bond when executed by –
   • (a) Headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, Section 99, for the due performance of their duties under than Act; Bengal Act III of 1876
   • (b) any person for the purpose of guaranteeing that the local income drive form private subscriptions to a charitable dispensary or hospital or any other subject of public utility, shall not be less than a specified sum per mensem. 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of a ship to enable him to preserve the ship or prosecute her voyage The same duty as a Bond (No 15) for such amount. 17. CANCELLATION, instrument of (including any instrument by which any instrument previously executed is cancelled), if arrested and not otherwise provided for. Twenty four rupees See also RELEASE (No. 55) Revocation of Settlement (No.58 B). Surrender of Lease (No. 61). Revocation of Trust (No. 65. B) CERTIFICATE OF SALE ( in respect of each property put up as a separate lot and sold), granted to the purchase of any property sold by public auction by a Civil or Revenue Court, of Collector or other Revenue officer-
   • (a) Where the purchase money does not exceed Rs. 10; One rupee
   • (b) Where the purchase money does not exceed Rs. 10 but does not exceed Rs. 25;
   • (c) In any other case Two rupees The same duty as a conveyance (No. 23), for a consideration equal to the amount of the purchase money only. 19. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or little of the holder there or any other person, either to any shares scrip or stock in or of any incorporated company or other body corporate or to become proprietor of shares, scrip or stock in or any such company or body. One rupee See also LETTER OF ALLOTMENT OF SHARES (No. 36). 20. CHARTERED PARTY, that is to say any instrument (except an agreement for the hire of a tugsteamer), whereby a vessel, or some specified principal part thereof is let for specified purposes of the charterer, whether it includes a penalty clause or not. Five rupees. Description of instrument Proper stamp duty 22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debt is secured to the creditors, or whereby provisions is made for the continuance of the debtor’s business under the supervisor of inspector or under letters of licence, for the benefit of his creditors. Forty eight rupees. 23. CONVEYANCE (as defined by section 2 (10) not being a Transfer charged of exempted under No. 52- Two rupees. Where it exceeds Rs. 50 and does not exceed Rs. 100; Four rupees. Where it exceeds Rs. 100 and does not exceed Rs. 200; Seven rupees. Where it exceeds Rs. 200 and does not exceed Rs. 300; Ten rupees. Where it exceeds Rs. 300 and does not exceed Rs. 400; Thirteen rupees. Where it exceeds Rs. 400 and does not exceed Rs. 500; Eighteen rupees. Where it exceeds Rs. 500 and does not exceed Rs. 600; Twenty one rupees. Where it exceeds Rs. 600 and does not exceed Rs. 700; Twenty five rupees. Where it exceeds Rs. 700 and does not exceed Rs. 800; Twenty nine rupees. Where it exceeds Rs. 800 and does not exceed Rs. 900; Thirty two rupees. Where it exceeds Rs. 900 and does not exceed Rs. 1,000; Thirty six rupees. For every Rs. 500 or part thereof in excess of Rs. 1,000 Eighteen rupees. Where it exceeds Rs. 50,000 and does not exceed Forty-eight rupees for every Rs. 90,000; one thousand rupees. Where it exceeds Rs. 90,000 and does not exceed Rs. 1,50,000; Sixty-four rupees for every one thousand rupees. And where it exceeds Rs. 1,50,000; Seventy-nine rupees for every one thousand rupees. Provided that where the “instrument” or the conveyance is in respect of an Industrial Loan certified as such by the Director of Industries, Meghalaya, the stamp duty shall be half of the above rate. Exemptions Assignment of copyright under the Indian Copyright Act, 1957. CO-PARTNERSHIP DEED. See partnership (No. 46) Act XIV of 1957 24. COPY OR EXTRACT Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees-
     • (i) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee; Three rupees.
     • (ii) If any other case not falling within the provision of section 6A. Five rupees. Exemptions (a) Copy of any paper which a public officer is expressly required by low to make or furnish for record in any public office or for any public purpose;
   • (b) Copy of, or extract from any register relating to birth baptisms, naming, dedications, marriages, divorces, deaths or burials. 25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid-
   • (a) If the duty with which the original instrument is chargeable does not exceed two rupees;
   • (b) In any other case not falling within the provisions of section 6A The same duty as is payable on the original. Five rupees. Exemptions Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOM-BOND (a) Where the amount does not exceed Rs. 1,000; The same duty as bond (No. 15) for such amount (b) In other case ... ... ... Thirty-two rupees. 28. DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees. One rupee DEPOSIT OF TITLE DEEDS See Agreement relating to Deposit of Title deeds, Pawn or Pledge (No. 6) DISSOLUTION OF PARTNERSHIP See partnership (No. 46) 29. DIVORCE- Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Sixteen rupees POWER- Instrument of, see settlement (No. 58) Sixteen rupees DUPLICATE-See counterpart (No. 25) 31. EXCHANGE OF PROPERTY- Instrument of. The same duty as conveyance (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. EXTRACT-see copy (No. 24) 32. FURTHER CHARGEInstrument of, that is to say, any instrument imposing a further charge on mortgaged property-
   • (a) When the original mortgaged is one of the description referred to in clause (a) of article No. 40 (that is, with possession). The same duty as conveyance (No. 23) for a consideration equal to the amount of the further charge secured by such instrument.
   • (b) When such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is without possession):-
     • (i) If at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument; The same duty as conveyance (No. 23) for a consideration equal to the charge (including the original mortgage and any further charge a readymade), less than duty already paid on such original mortgage and further charge.
     • (ii) If possession is not so given. The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument. 33. GIFT- Instrument of not being a settlement (No. 58), or will or Transfer (No. 62) The same duty as a conveyance (No. 23) for a consideration equal to the value of property as set forth in such instrument. HIRING AGREEMENT- Or agreement for service, see agreement (No. 5) 34. INDEMNITY BOND, INSPECTORSHIP DEED; see composition-Deed (No. 22). The same duty as section Bond (No. 57) for same amount 35. LEASE-including and under lease or sublease and any agreement to let or sub-let:-
   • (a) Whereby such lease the rent is fixed and no premium is paid or delivered:-
     • (i) Where the lease purports to be for a term of less than one year; The same duty Bond (No. 15) for the whole amount payable or deliverable under such lease.
     • (ii) Where the lease purports to be for a term of not less than one year but not more than five year; The same duty as a Bond (No. 15) for the amount or value of the average annual rent reversed.
     • (iii) Where the lease purports to be for a term The same duty as a exceeding five years and not exceeding ten years; conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reversed.
     • (iv) Where the lease purports to be for a term exceeding ten years but not exceeding twenty years; The same duty as a conveyance (No. 23) for a consideration equal to twice the amount or value of the average annual rent reversed.
     • (v) Where the lease purports to be for a term exceeding twenty years but not exceeding thirty years; The same duty as a conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent reversed.
     • (vi) Where the lease purports to be for a term exceeding thirty years but not exceeding one hundred years; The same duty as a conveyance (No. 23) for a consideration equal to four times the amount or value of the average annual rent reversed.
     • (vii) Where the lease purports to be for a term exceeding one hundred years or in perpetuity The same duty as a conveyance (No. 23) for a consideration equal in the case of a lease granted solely for agricultural purposes to one-tenth and in any other case to one-sixth of the whole amount of rent which would be paid or delivered in respect of the first fifty years of the lease.
     • (viii) Where the lease does not purport to be for any definite term; The same duty as a conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent reversed which would be paid or delivered for the first ten years if the lease continued so long.
   • (b) Where the lease granted for a fine or premium or for money advanced and where no rent is reserved. The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease.
   • (c) Where the lease granted for a fine or premium or for money advanced in addition to rent is reserved. The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium, or advance as set forth in the lease, in addition to the duty which would have been payable such lease, if no fine or premium or advance had been paid or delivered: Exemptions Lease, executed in the case of cultivator and for the purpose of cultivation (including a lease of trees for the production of food or drinking), without payment or delivery of any fine or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent received does not exceed one hundred rupees. In this exemption a lease for the purpose of cultivation shall include a lease of land for cultivation together with a home stand or tank. Explanation-when a lease under take to pay any recurring charge, such as Government revenue, landlord’s share of cesses, or the owner’s share of municipal rate or taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by lessee shall be deemed to be part of the rent. Provided that in any case when agreement to lease is stamped with the ad volarem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed the duty on such lease shall not exceed one rupee and fifty five paise. 36. LETTER OF ALLOTMENT OF SHARE; in any company or proposed company or in respect of any loan to be raised by any company or proposed company. One rupee See also CERTIFICATE OR OTHER DOCUMENT (No. 19). 38. LETTER OF LICENCE, that is to say any Thirty two rupees agreement between a debtor and his creditors that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. 39. MEMORANDUM OF ASSOCIATION OF A COMPANY(a) If accompanied by articles of association under section 26 of the companies Act, (b) If not so accompanied- Ninety five rupees Act 1 of 1956
     • (i) Where the nominal share capital does not exceed one lakh of rupees. Two hundred thirty eight.
     • (ii) Where the nominal share capital exceeds one lakh of rupees. Three hundred ninety-six rupees. Exemptions Memorandum of any association not formed for profit and registered under Section 25 of the Companies Act, 1950 Act 1 of 1956 40. MORTGAGE-DEED not being in Agreement relating to Deposit of Title Deeds, Pawn or pledge (No. 6) Bottomry Bond (No. 16), Mortgage of a Crop (No. 41). Respondentia Bond (No. 56), or Security Bond (No. 57)
   • (a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given The same duty a conveyance (No. 23), for a consideration equal to the amount secured by such deed.
   • (b) When possession of the property or any part of the property comprised in such deed is not given by the mortgagor or agreed to be given. The same duty a conveyance (No. 23), for a consideration equal to the amount secured by such deed. Explanation- A mortgagor who gives to the mortgagee a power of attorney to collects rents or a lease of the property mortgaged or a part thereof is deemed to give possession within the meaning of the article.
     • (i) When a collateral or auxiliary or additional or substituted security, or by way or further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every sum secured not exceeding Rs. 1,000. Three rupees.
     • (ii) And for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000 Three rupees Exemptions
4. (1) Instrument executed by persons taking advances under the Land Improvement Loans Act, 1883 or the Agriculturist’s Loan Act, 1884, or by their sureties as security for the repayment of such advances.
5. (2) Letter of hypothecation accompanying a bill of exchange.
   • (a) When the loan is repayable not more the three months from the date of instrument- For every sum secured not exceeding Rs. 200, and One rupee For every Rs. 200 or part thereof secured in excess of Rs. 200 One rupee
   • (b) When the loan is repayable more than three months, but not more than eighteen months from the date of instrument- For every sum secured not exceeding Rs. 100 and One rupee For every Rs. 100 or part thereof secured in excess of Rs. 100 One rupee 42. NOT ARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a protest (No. 15) made or signed by Notary Public in the execution of the duties of his office, or by and other person lawfully acting as a Notary Public Five rupees. See also Protest of Bill or Note (No.15) 43. NOTE OR MEMORANDUM, sent by a Broker of Agent to his principal intimating the purchase or sale on account of such principal-
   • (a) Of any goods exceeding in value twenty rupees. One rupee
   • (b) Of any stock or marketable security exceeding in value twenty rupees. One rupee for every Rs. 5,000 or part thereof of the value of stock or security subject to a maximum of forty rupees. 44. NOTE OF PROTEST BY THE MASTER OF A SHIP- See also protest by the Master of ship (No. 15) Three rupees. Order for the payment of money- See Bill of Act XIX of 1883 Act XII of 1884 Exchange (No. 13) 45. PARTITION- Instrument of [as defined by section 2 (5)] The same duty as a Bond (No. 15) for the amount of the value of the separated shares or shares of property. N.B- The largest share remaining after the property is partitioned or if there are two or more shares of equal value and not smaller than any of the other share than one of such equal (share) shall be deemed to be that from which the other shares are separated; Provided always that –
   • (a) When an instrument of partition containing and agreement to divide property in severally is executed and a partition is effected in pursuance of such agreement the duly chargeable upon the instrument affecting such partition shall be reduced by the amount of duty paid in respect of first instrument but shall not be less than three rupees.
   • (b) Where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue.
   • (c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court or an award by an arbitrator directing a partition is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or ward is subsequently executed the duty in such instrument shall not exceed three rupees. 46. PARTNERSHIP A- Instrument of-
   • (a) Where the capital of the partnership does not exceed Rs. 1,000; The same duty as a Bond (No. 15)
   • (b) In any other case. Sixty four rupees. B – Dissolution of - Thirty two rupees. PAWN OF PLEDGE – See Agreement relating to deposit of Title deeds pawn of pledge (No.6) 48. POWER OF ATTORNEY (as defined by section 2 (21) not being a XV-
     • (i) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; Three rupees Act XV of 1882
     • (ii) When required in suits or proceedings under the presidency small Cause Courts Act, 1882; Three rupees
     • (iii) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a); Five rupees
     • (iv) When authorising not more than five persons to act jointly and severally in more than one transaction or generally; Twenty four rupees.
     • (v) When authorising more than five persons but not more than ten persons to act jointly and severally in more than one transaction or generally; Forty-eight rupees
     • (vi) When given for consideration and authorising the attorney to sell any immovable property; The same duty as a Conveyance (No. 23) for the amount of the consideration.
     • (vii) In any other case. Four rupees for each authorised. Explanation - For the purpose of the Article more persons than one when belonging to the same firm shall be deemed to be one person N. B- The term “Registration” includes every operation incidental to registration under the Indian Registration Act Act XVI of 1908 50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary public or other person lawfully acting as such is attesting the dishonour of a bill-ofexchange or promissory note. Five rupees 51. PROTESTING BY THE MASTER OF A Five rupees SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to adjustment of losses or the calculation or average and every declaration in writing made by him against the charters or consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully action as such. See also Not of protest by the Master of a ship (No. 44) 54. RECONVEYANCE OF MORTGAGED PROPERLY-
   • (a) If the consideration for which the property was mortgaged does not exceed Rs. 1,000 The same duty as a Conveyance (No. 23) for the amount of the consideration as set forth in the conveyance. (b)in any other case Forty eight rupees. 55. RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23- A), whereby a person renounce a claim upon another person or against any specified property-
   • (a) if the amount of value of the claim does not exceed Rs. 1,000 The same duty as a Bond (No. 15) for the amount or value as set forth in the release.
   • (b) in any other case Twenty four rupees. 56. RESPONDENTIA BOND, that is to say any instrument securing a loan on the cargo laden or, to be laden on Board a ship and making repayment contingent on the arrival of the cargo at the port of destination. The same duty as a Bond (No. 15) for the amount of the loan secured. Description of instrument Proper stamp duty REVOCATION OF ANY TRUST ON SETTLEMENTSee settlement (No. 58), Trust (No. 64) 57. SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof executed by a surety to secure the due performance of a contact-
   • (a) when the amount secured does not exceed Rs. 1,000 The same duty as a Bond (No. 15) for the amount secured. (b) in any other case Twenty four rupees. Exemptions Bond or other instrument, when executed-
   • (a) By headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for due performance of their under that Act; Ben Act III of 1876
   • (b) By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital, or any other object of public utility’ specified sum per mensem.
   • (c) Under No.—3—A of the rules made by the Government of Bombay in Council under section 70 of the Bombay Irrigation Act, 1879. Bom Act VIII of 1879
   • (d) Executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loans Act, 1884, or by their sureties, as securities for the repayment of such advance; Act XIX of 1883
   • (e) Executed by officers of Government of their sureties to secure the due execution of an Officer or the due accounting for the money or other property received by virtue thereof; Act XII of 1884 58. SETTLEMENT- A- Instrument of (including a deed of power) The same duty as a Conveyance (No. 23) for sum equal to the amount or value of the property settled as set forth in such settlement; Exemptions Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and on instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument not shall exceed two rupees.
   • (a) Deed of power executed on occasion of a marriage between Muhammadans.
   • (b) Hindus, that is to say, any settlement of immovable property executed by a Budhist in Burma for a religious purpose in which no value has been specified and on which a duty of Rs. 10has been paid. B-Revocations of - The same duty as a Conveyance (No. 23) for a sum equal to the amount or value of the property concerned, as set for in the instrument of revocation, but not exceeding forty rupees. See also TRUST (No. 64) 59.—SHARE WARRANTS to bearer issued under the Companies Act, 1956. One and a half time the duty payable on conveyance (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant. Act I of 1956. Exemptions Share warrant when issued by a Company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for the duty, to the collector of Stamp revenue of-
   • (a) One-and-a-half per centum of the whole subscribed capital of the company, or
   • (b) If any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital oneand-a-half per centum of the additional capital so issued. Act I of 1956. 60. SHIPPING ORDER for relating to the conveyance of goods on board of any vessel. One rupee. 61. SURRENDER OF LEASE-
   • (a) When the duty with which the lease is chargeable, does not exceed seven rupees and fifty paise. The duty with which such leases chargeable.
   • (b) in any other case Twenty four rupees Exemptions Surrender lease when such leases is exempted from duty. 63. TRANSFER OF LEASE By way of Assignment, and not by way of under lease. The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the consideration for the transfer. Exemptions Transfer of any lease exempt from duty 64.TRUST— A- Declaration of or concerning, any property when made by any writing not being a will. The same duty as Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument but not exceeding forty rupees. B—Revocation of or concerning, property when made by any document other than a will. The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding forty rupees. See also settlement (No. 58) Valuation- See Appraisement (No. 8) 65. Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. Two rupees. [Vide Meghalaya Act 11 of 1990, s. 2] Amendment of Schedule I of Act 2 of 1899.— In Schedule I, to the Indian Stamp Act, 1899 for Article 1 to 10,12,15 to 20,22 to 26,28,29,31 to 36,38 to 46,48,50,54 to 61 and 63 to 65 the following shall be substituted, namely:- “Description of instrument Proper stamp duty “1 ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass book) or on a separate piece of paper when such book or paper is left in the creditor’s possession : Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property. Two rupees. “2. ADMINISTRATION-BOND including a bond, given under section 6 of the Government Saving Bank Act, 1873, Act V of 1873 or section 291 or section 376 of the Indian Succession Act, 1925 (Act XXXIX of 1925)-
   • (a) Where the amount does not exceeds Rs. 1,000 The same duty as a bond (No. 1) for such amount.
   • (b) In any other case Thirty rupees. “3 ADOPTION-DEED, that is to say any instrument (other than a will) recording an adoption, or conferring or purporting to confer an authority to adopt. Sixty rupees “4 AFFIDAVIT, including and affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing. Seven rupees Exemptions Affidavit or declaration in writing when made –
   • (a) as a condition of enlistment under the Indian Army Act, 1950 (Act XLVI of 1950).
   • (b) for immediate purpose of being filed or used in any Court or before the officer of any Court; or
   • (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. “5 AGREEMENT OR MEMORANDUM OF AN AGREEMENT-
   • (a) If relating to the sale of a bill of exchange; Two rupees
   • (b) If relating to the sale of a Government security; Subject to a maximum of sixty four rupees for every Rs.10,000 or part thereof of the value of the security
   • (c) If relating to the purchase or sale of shares, scrips, stocks bond, debentures, debenture stocks or any other marketable security of a like nature in or of any incorporate company of other body corporate-
     • (i) When such agreement or memorandum of an agreement is with or through a Member between members of a Stock Exchange recognised under the Securities Contracts (Regulation) Act, 1956; Act XIIL of 1956. Two rupees for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be.
     • (ii) In other cases; Rupees two for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be.
   • (d) If executed for service or for performance of work in any estate whether held by one person, or by more persons than one as co-owners, and whether is one or more blocks, and situated in Meghalaya where the advance given under such agreement does not exceed fifty rupees; Two rupees
   • (d) If not, otherwise provided for. Four rupees Exemptions “AGREEMENT OR MEMORANDUM OF AN AGREEMENT-
   • (a) For or relating to the sale of goods or merchandise exclusively, not being a note or memorandum chargeable under No. 43; (b) Made in the form of tenders to the Government of India for or relating to any loan- “Description of instrument Proper stamp duty AGREEMENT TO LEASELease (No.35) “6 AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to-
6. (1) The deposit of title-deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security), or
7. (2) The pawn or pledge of movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan of an existing or future debt-
   • (a) If such loan or debt is repayable on demand or more than three months from the date of instrument evidencing the agreement-
     • (i) If the amount of loan does not exceed Rs. 500; Five rupees
     • (ii) If it exceeds Rs. 500 and does not exceed Rs. 1,000; Ten rupees
     • (iii) And for every Rs. 1,000 or part thereof in excess of Rs. 1,000 Ten rupees
   • (b) If such loans or debt is repayable not more than three months from the date of such instrument. Half the duty payable under subclause (a) Exemptions Instrument of pawn or pledge of goods if unattested. “7. APPOINTMENT IN EXECUTION OF A POWER Whether of trustees or of property, movable or immovable, where made by any writing not being a will-
   • (a) Where the value of the property does not exceed Rs. 1,000; Fifty rupees.
   • (b) In any other case Eighty-nine rupees “8. APPRAISEMENT OR VALUATION made otherwise than under an order of the court in the course of suit- The same duty as a board (No. 15) or such amount.
   • (a) Where the amount does not exceed Rs. 1,000 Thirty rupees
   • (b) In any other case Exemptions
   • (a) APPRAISEMENT OR VALUATION made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
   • (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. “9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice clerk or servant placed with any master to learn any profession, trade or employment. Thirty rupees. Exemptions Instrument of apprenticeship executed by a Magistrate under the Apprenticeship Act, 1961 (Act LII of 1961) or by, which a person is apprentice by or at the charge of any public charity. “10. ARTICLES OF ASSOCIATION OF A COMPANY-
   • (a) Where the company has no share capital or the nominal share capital does not exceed Rs. 2,500;
   • (b) Where the nominal share capital exceeds Rs. 2,500 but does not exceed Rs. 5,000.
   • (c) Where the nominal share capital exceeds Rs. 5,000 but does not exceeds Rs. 1,00,000
   • (d) Where the nominal share capital exceeds Rs. 1,00,000 Eighty seven rupees Ninety-nine rupees One hundred forty nine rupees Two hundred ninety eight rupees Exemptions Articles of any association not formed for profit and registered under Section 25 of the Companies Act, 1956 (Act I of 1956). See also memorandum of Association of Company (No. 39). Note ASSIGNMENT-See conveyance (No.23). Transfer (no. 62) and Transfer of lease (No. 63), as the case may be. ATTORNEY-See Power-of-attorney (No. 48) AUTHORITY TO ADOPT-See Adoption-deed (No. 3) “12. AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit. “15. BOND (as defined) by section 2 (5), not being a DEBENTURE (No. 27), and not being otherwise provided for by this Act, or by the Court fees Act, 1870 (Act VII of 1870). The same duty as a Bond (No. 15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum of Ninety nine rupees Where the amount or value secured does not exceed Rs. 10. Where it exceeds Rs. 10 and does not exceed Rs. 50. Where it exceeds Rs. 50 and does not exceed Rs.100. Where it exceeds Rs. 100 and does not exceed Rs. 200. Where it exceeds Rs. 200 and does not exceed Rs. 300. Where it exceeds Rs. 300 and does not exceed Rs. 400. Where it exceeds Rs. 400 and does not exceed Rs. 500 Where it exceeds Rs. 500 and does not exceed Rs. 600 Where it exceeds Rs. 600 and does not exceed Rs. 700 Where it exceeds Rs. 700 and does not exceed Rs. 800 Where it exceeds Rs. 800 and does not exceed Rs. 900 Two rupees Two rupees Three rupees Five rupees Eight rupees Ten rupees Fourteen rupees Eighteen rupees Twenty two rupees Twenty four rupees Twenty seven rupees Where it exceeds Rs. 900 and does not exceed Rs. 1000 and for every Rs. 500 or part thereof in excess of Rs. 1,000 See Administration Bond (No. 2), Bottomry Bond (No. 16) Customs Bond (No. 26), Indemnity Bond (No. 34), Respondential Bond (No. 56), Security Bond (No. 57) Exemptions Thirty rupees Seventeen rupees Bonds when executed by-
   • (a) Headmen nominated under rules framed in accordance with Bengal Irrigation Act, 1876, (Bengal Act, III of 1876) Section 99, for the due performance of their duties under that Act;
   • (b) Any person for the purposed of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility, shall not be less than a specified sum per mensem. “16 BOTTOMRY BOND, that is to say, any instrument where by the master of a sea-going ship borrows money on the security of a ship to enable him to preserve the ship or prosecute her voyage. The same duty as a Bond (No. 15) for such amount “17 CANCELLATION, instrument of (including any instrument by which any instrument previously execute is cancelled), if attested and not otherwise provided for. Thirty rupees See also RELEASE (No. 55) Revocation of Settlement (No. 58-B), Surrender of Lease (No.61), Revocation of Trust (No. 64-B) “18 CERTIFICATION OF SALE (in respect of each property put up a separate lot and sold), granted to the purchase of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer-
   • (a) Where the purchase money does not exceed Rs. 10
   • (b) Where the purchase money exceed Rs. 10 but does not exceed Rs. 25; Two rupees Three rupees
   • (c) In any other case ..... The same duty as a conveyance (No. 23), for a consideration equal to the amount of the purchase money only. “19.CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the holder thereof or any other person, either to any shares, scrip or stock in or of any Incorporated company or other body corporate or to become proprietor of shares, scrip or stock in or any such company or body. Two rupees See also LETTERS OF ALLOTMENT OF SHARES (No.36) “20. CHARTERED PARTY that is to say any instrument (except an agreement for the hire of a tugsteamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. Seven rupees “22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor, whereby the conveys his property for the benefit of his creditors or whereby payment of a composition or divident on their debt is secured to the creditors, or whereby provision is made for the continuation of debtor’s business under the supervision of inspectors or under letters of license, for the benefit of his creditors. Sixty rupees “23 CONVEYANCE (as defined by section 2(10) not being a Transfer charged or exempted under No. 52- Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs.50; Three rupees Where it exceeds Rs. 50 but does not exceed Rs. 100; Where it exceeds Rs. 100 but does not exceed Rs. 200 Where it exceeds Rs. 200 but does not exceed Rs.300 Where it exceeds Rs. 300 but does not exceed Rs.400 Where it exceeds Rs. 400 but does not exceed Rs.500 Five rupees Nine rupees Thirteen rupees Seventeen rupees Twenty three rupees Where it exceeds Rs. 500 but does not exceed Rs.600 Twenty seven rupees Where it exceeds Rs. 600 but does not exceed Rs.700 Thirty two rupees Where it exceeds Rs. 700 but does not exceed Rs.800 Thirty seven rupees Where it exceeds Rs. 800 but does not exceed Rs.900 Forty rupees Where it exceeds Rs. 900 but does not exceed Rs.1000 Forty five rupees For every Rs.500 or part thereof in excess of Rs. 1,000; Twenty three rupees Where it exceeds Rs. 50,000 but does not exceed Rs.90,000 Sixty rupees for every one thousand rupees Where it exceeds Rs. 90,000 but does not exceed Rs.1,50,000 Eighty rupees for every one thousand rupees And where it exceeds Rs. 1,50,000; Ninety-nine rupees for every one thousand rupees Provided that where the “instrument” or the conveyance is in respect of an industrial Loan certified as such by the Director of Industries Meghalaya the Stamp duty shall be half of the above rate. Exemptions Assignment of copyright under the Indian Copyright Act, 1957. (Act XIV of 1957) CO-PARTNERSHIP DEED see Partnership (No. 46) “24. COPY OR EXTRACT Certified to be a true copy or extract or by order of any public officer and not chargeable under the law for the time being in force relating to court fees-
     • (i) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee;
     • (ii) If any other case not falling within the provision of section 6A Four rupees Seven rupees Exemptions
   • (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose;
   • (b) Copy of, or extract from any register relating to births, baptisms, naming, dedications marriages, divorce, deaths or burials. 25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid-
   • (a) If the duty with which the original instrument is chargeable does not exceed two rupees;
   • (b) In any other case not falling within the provisions of section 6A. Counterpart of any lease granted to a cultivator when such lease is exempted from duty. 26. CUSTOM-BOND-
   • (a) Where the amount does not exceed Rs.1,000
   • (b) In any other case The same amount as bond (No. 15) for such amount. Forty rupees 28. DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees. Two rupees DEPOSIT OF TITLE DEEDS See agreement relating to Deposit of Title deeds, pawn or Pledge (No. 6). DISSOLUTION OF PARTNERSHIP See partnership (No. 46) “9. DIVORCE-Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Twenty rupees DOWER-Instrument of, see settlement (No. 58) DUPLICATE-see counterpart (No. 25) “31. EXCHANGE OF PROPERTY-Instrument of. EXTRACT-See copy (No. 24) The same duty as conveyance (No.23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. “FURTHER CHARGE-INSTRUMENT of, that is to say, any instrument imposing a further charge on mortgaged property-
   • (a) When the original mortgage is one of the description referred to in clause (a) of Article No.40 (that is, with possession).
   • (b) When such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, without possession):- The same duty as a conveyance (No.23) for a consideration equal to the amount of the further charge secured by such instrument.
     • (i) If at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument The same duty as a conveyance (No.23) for a consideration equal to the total amount of the total amount of the charge (including the original mortgage and any further charge already made), less the duty already paid on such original mortgage and further charge.
     • (ii) If possession is not so given The same duty as a Bond (No.15) for the amount of the further charge secured by such instrument. “33. GIFT-Instrument of not being a settlement (No. 58), or will or Transfer (No. 62) The same duty as a conveyance (No.23) for a consideration equal to the value of the property as set forth in such instrument. HIRING AGREEMENT- Or agreement for service, see agreement (No.5) “34. INDEMNITY BOND. INSPECTORSHIP DEED; see compositionDeed No. 22 The same duty as a security Bond (No. 57) for the same amount. “35. LEASE-including and under lease or sub-lease and any agreement to let or sub-let:- (a)Whereby such lease the rent is fixed and no premium is paid or delivered:-
     • (i) Where the lease purports to be for a term of less than one year; The same duty as a Bond (No. 15) for the whole amount payable or deliverable under such lease.
     • (ii) Where the lease purports to be for a term of not less than one year but not more than five years; The same duty as a Bond (No.15) for the amount or value of the average annual rent reserved.
     • (iii) Where the lease purports to be for a term exceeding five years and not exceeding ten years; The same duty as a conveyance (No.23) for a consideration equal to the amount or value of the average annual rent reserved
     • (iv) Where the lease purports to be for a term exceeding ten years and not exceeding twenty years; The same duty as a conveyance (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved.
     • (v) Where the lease purports to be for a term exceeding twenty years and not exceeding thirty years; The same duty as a conveyance (No.23) for a consideration equal to three times the amount or value of the average annual rent reserved.
     • (vi) Where the lease purports to be for a term exceeding thirty years and not exceeding one hundred years; The same duty as a conveyance (No.23) for a consideration equal to four times the amount or value of the average annual rent reserved.
     • (vii) Where the lease purports to be for a term exceeding one hundred years or in perpetuity; The same duty as a conveyance (No.23) for a consideration equal in the case of a lease granted solely for agricultural purpose to one-tenth and in any other case to one sixth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease.
     • (viii) Where the lease does not purport to be for any definite term; The same duty as a conveyance (No.23) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. (b)Where the lease is granted for a fine or premium, or for money advanced and where no rent is reserved; The same duty as a conveyance (No.23) for a consideration equal to the amount or value of such line premium or advance as set forth in the lease.
   • (c) Where the lease is granted for a fine or premium, or for money advanced in additions to rent reserved; The same duty as a conveyance (No.23) for a consideration equal to the amount or value of such line premium or advance as set forth in the lease in addition to the duty which would have been payable such lease, if no fine or premium or advance had been paid or delivered: Provided that, in any case when an agreement to lease is stamped with the advolorem stamp required for a lease, and a lease in pursuance of such agreement is subsequent executed the duty on such lease shall not exceed one rupee and fifty five paise. Exemption Lease, executed in the case of cultivator and for the purpose of cultivation (including a lease of trees for the production of food or drinking), without payment or delivery of any fine or premium when a definite term is expressed and such term does not exceed one year, or when the average annual rent received does not exceed one hundred rupees. In this exemption a lease for the purpose of cultivation shall include a lease of lands for cultivation together with a home stand or tank. Explanation:- When a lease under takes to pay any recurring charge, such as Government revenue, land lord’s share of cesses, or the owner’s share of Municipal rates or taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by the lesse shall be deemed to be part of the rent . Two rupees “36. LETTER OF ALLOTMENT OF SHARES; in any company or proposed company or in respect of any loan to be raised by any company or proposed company. Forty rupees See also CERTIFICATE OR OTHER DOCUMENT (No.19). “38.LETTER OF LICENSE, that is to say any agreement between a debtor and his creditors that the letter shall, for a specified time suspend their claims and allow the debtor to carry on business at his own discretion. “39.MEMORANDUM OF ASSOCIATION OF A COMPANY-
   • (a) If accompanied by articles of association under section 26 of the Companies Act, 1956 One hundred nineteen rupees (Act I of 1956)
   • (b) If not so accompanied
     • (i) Where the normal share capital does not exceed one lakh of rupees Two hundred ninety eight rupees.
     • (ii) Where the nominal share capital exceeds one lakh of rupees Four hundred ninety five rupees. Exemption Memorandum of any association not formed for profit and registered under Section 25 of the Companies Act, 1956 (Act. I of 1956) “40. MORTGAGE-DEED not being an Agreement relating to Deposit of Title Deeds, Pawn or pledge (No. 6) Bottomry Bond (No.16), Mortgage of a Crop (No.41), Respondentia Bond (No.56) of Security Bond (No.57).
   • (a) When possession of the property or any part of the property comprise in such deed is given by the mortgagor or agreed to be given; The same duty as a conveyance (No.23) for a consideration equal to the amounts secured by such deed.
   • (b) When possession of the property or any part of the property comprise in such deed is not given by the mortgagor nor agreed to be given; The same duty as a Bond (No.15) for the amount secured by such deed Explanation-A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or a part thereof is deemed to give possession within the meaning of this article.
   • (c) (i)When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped for every sum secured not exceeding Rs.1,000 Four rupees
     • (ii) And for every Rs.1,000 or part thereof secured in excess of Rs. 1,000 Four rupees Exemption
8. (1) Instrument executed by persons taking advance under the Land Improvement Loans Act. 1883, or the Agriculturist’s Loan Act, 1884.) or by their sureties as security for the repayment of such advance.
9. (2) Letter of the hypothecation accompanying a bill of exchange. (Act XIX of 1883) “41. MORTGAGE OF CROP, in including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage-
   • (a) When the loan is repayable not more than three months from the date of the instrument. For every sum secured not exceeding Rs.200 and Two rupees For every Rs.200 of part thereof secured in excess of Rs.200 Two rupees
   • (b) When the loan is repayable more than three months, but not more than eighteen months from the date of instrument- Exemption “42.NOTARIAL ACT, that is to say any instrument, endorsement, note, attestation, certificate or entry not being a protest (No.50) made or signed by a Notary Public in the execution of the duties of his office, or by the other person lawfully acting as a Notary Public. See also protest of Bill or Note (No.50). Seven rupees “43. NOTE OR MEMORANDUM, sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal- Two hundred ninety eight rupees.
   • (a) Of any goods exceeding in value twenty rupees;
   • (b) Of any stock or marketable security exceeding in value twenty rupees. Two rupees Two rupees for every Rs.5,000 or part thereof of the value of the stock or security subject to a maximum of forty rupees “44. NOTE OF PROTEST BY THE MASTER OF A SHIP- See also protests by the master of ship (No.51). Order for the payment of moneySee Bill Exchange (No.13). “45. PARTITION- Instrument of [as defined by section 2 (15)] The same duty as a Bond (No.15) for the amount of the value of the separated shares or shares of the property. N.B- The largest share remaining after the property is partitioned or if there are two or more shares of equal value and not smaller than any of the other share than one of such equal (share) shall be deemed to be that from which the other shares are separated. Provided always that-
   • (a) When an instrument of partition containing an agreement to divide property in severally is executed and a partition is affected in pursuance of such agreement the duty chargeable upon the instrument affecting such partitions shall be reduced by the amount of duty paid in respect of first instrument but shall not be less than four rupees.
   • (b) Where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment the value for the purpose of duty shall be calculated at not more than five times the annual revenue.
   • (c) Where a final order for affecting a partition passed by any Revenue authority or any Civil Court or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed duty in such instrument shall not exceed four rupees. 46. PARTNERSHIP A-Instrument ofThe same duty as a Bond (No. 15)
   • (a) Where the capital of the partnership does not exceed Rs.1,000
   • (b) In any other case Eighty rupees B.-Dissolution of- Forty rupees Pawn or pledge-See Agreement relating to Deposit of Title-deeds pawn or pledge (No.6) “48. POWER OF ATTORNEY (as defined by section 2(21) not being a proxy-
   • (a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; Four rupees
   • (b) When required in suits or proceedings under the presidency small Cause Courts Act, 1882. Four rupees ACT XV of 1882
   • (c) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a); Seven rupees
   • (d) When authorising not more than five persons to act jointly and severally in more than one transaction or generally; Thirty rupees
   • (e) When authorising more than five persons but not more than ten persons to act jointly and severally in more than one transaction or generally; Sixty rupees.
   • (f) When given for consideration and authorising the attorney to sell any immovable property; The same duty as a Conveyance (No.23) for the amount of the consideration
   • (g) In any other case Five rupees for each person authorised Explanation-for the purpose of these Article More persons than one when belonging to the same firm shall be deemed to be one person. N.B.-the term “Registration” includes every operation incidental to registration under the Indian Registration Act, 1908 (ACT XVI of 1908). “50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary public or other person lawfully acting as such, attesting the dishonour of a bill-of-exchange or promissory note. Seven rupees. “51. PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particular of her voyage drawn up by him with a view to adjustment of losses or the calculation of averages and every declaration in writing made by him against the charters or consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other Seven rupees person lawfully acting as such. “54. RECONVEYANCE OF MORTGAGED PROPERTY-
   • (a) If the consideration for which the property was mortgaged does not exceed Rs.1,000 The same duty as conveyances (No. 23) for the amount of such consideration as set forth in the conveyance.
   • (b) In any other case Sixty rupees “55.RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23-A),where by a person renounces a claim upon another person or against specified property-
   • (a) If the amount of value of the claim does not exceed Rs.1,000; The same duty as a Bond (No.15) for such or value as set forth in the release.
   • (b) In any other case Thirty rupees “56. RESPONDENTIA BOND, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. The same duty as a Bond (No.15), for the amount of the loan secured. REVOCATION OF ANY TRUST OR SETTLEMENTSee settlement (No.58), Trust (No.64) “57. SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a secure the due performance of a contract-
   • (a) When the amount secured does not exceed Rs.1,000
   • (b) In any other case. The same duty as a Bond (No.15) for the amount secured. Thirty rupees Exemption Bond or other instrument, when executed-
   • (a) By headman nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Ben. Act III of 1876) section 99, for due performance of their duties under that Act;
   • (b) By any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital, or any other object of public utility, specified sum per mensem.
   • (c) Under No.-3-A of the rules made by the Government of Bombay in Council under section 70 of the Bombay Irrigation Act, 1879; (Bom. Act VII of 1879)
   • (d) Executed by persons taking advances under the Land Improvement Loans Act, 1883, (Act XIX of 1883) or the Agriculturist’s Loans Act, 1884, (Act XII of 1884) or by their sureties, as sureties, as securities for the repayment of such advance;
   • (e) Executed by officers of Government or their sureties to secure the due execution of an Office or the due accounting for money or other property received by virtue thereof; “58 SETTLEMENT- A-Instrument of (including a deed of power) The same duty as a conveyance (No.23) for a sum equal to the amount or value of the property settled as set forth in such settlement; Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and on instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed three rupees. Exemption
   • (a) Deed of power executed on the occasion of a marriage between Muhammadans.
   • (b) Hindus, that is to say, any settlement of immovable property executed by a Buddhist in Burma for a religious purpose in which no value has been specified and on which a duty of Rs.10 has been paid. B-revocation of- The same duty as a conveyance (No.23) for a sum equal to the amount or value of the property concerned, as set for in the instrument of revocation, but not exceeding forty rupees. See also TRUST (No.64) “59-SHARE WARRANTS to bearer issued under the Company Act, 1956, (Act I of 1956) One-and-a-half time the duty payable on conveyance (No.23) for a consideration equal to the nominal amount of the shares specified in the warrant. Exemptions Share warrant when issued by a Company in pursuance of the Companies Act, 1956, (Act I of 1956.) section 114, to have effect only upon payment, as composition for duty, to the collector of stamp revenue of—
   • (a) One-and-a-half per centum of the Whole subscribed capital of the company, or
   • (b) If any of the company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital one-and-ahalf per centum of the additional capital so issued. “60-SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel. “61-SURRENDER OF LEASE-
   • (a) When the duty with which the lease is chargeable, does not exceed seven rupees and fifty paise.
   • (b) In any other case Exemptions Two rupees The duty with which such lease is chargeable. Thirty rupees. Surrender of lease, when such lease is exempted from duty. “63-TRANSFER OF LEASE By way of Assignment, and not by way of under lease. The same duty as a conveyance (No.23) for a consideration equal to the amount of the consideration for the transfer. Exemptions Transfer of any lease exempt from duty. “64.TRUST- A-declaration of or concerning, any property when made by any writing not being a will. The same duty as a Bond (No.15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument but not exceeding fifty rupees. B-Revocation of or concerning property when made by any document other than a will. The same duty as a Bond (No.15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument but not exceeding fifty rupees. See also Settlement (No.58) Valuation-See Appraisement (No.8) “65. Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being Three rupees signed or certified by or on behalf of the person in whose custody such goods may be. [Vide Meghalaya Act 5 of 1993, s. 2] Amendment of Schedule – I.—In Articles 35 to schedule 1 of the Indian Stamp Act, 1899, (as amended by Meghalaya) after entry No. (c), new entry (d) shall be inserted as follows,- Description of Instrument Proper stamp duty “d. Where lease is granted for mining of minerals:
     • (i) Where the lease is granted for more than one year and not exceeding ten years One rupee for every hundred rupees of the total amount of the average annual royalty payable calculated on the highest annual extraction of minerals as per approved mining plan.
     • (ii) Where the lease is granted for more than ten years and not Two rupees for every hundred rupees of the total amount of the average annual royalty calculated on the exceeding twenty years highest annual extraction of minerals as per approved mining plan. (iii)Where the lease is granted for more than twenty years and not exceeding thirty years Three rupees of every hundred rupees of the total amount of the average annual royalty payable calculated on the highest annual extraction of minerals as per approved mining plan. (iv)Where the lease is granted for more than thirty years and not exceeding fifty years. Four rupees for every hundred rupees of the total amount of the average annual royalty payable calculated on the highest annual extraction of minerals as per approved mining plan." [Vide Meghalaya Act 6 of 2020, s. 2] Arunachal Pradesh Amendment of Schedule-1 of Act No. 2 of 1899.—In the Indian Stamp Act, 1899 in Schedule-I (except for Item Nos. 13,14, 27, 37, 37, 47,49, 52, 53, 56, 62) for Item Nos 1,2,3,4,5,6,7,8,9,10, 11, 12,15, 16, 17,18, 19, 20, 22, 23, 24,25,26, 28, 29,30,31,33,34,35,36,38,39,40,41,42,43,44, 45,46,48,50,51,54,55,57,58, 59,60, 61,63, 64 and 65, the following shall be substituted, namely:-- Item No. Description of Instrument Proper Stamp-Duty 1 2 Rs. 20.oo 1. ACKNOWLEGDMENT of a debt exceeding twenty rupees in amount or value, written or signed by, or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s Pass-Book) or on a separate piece of paper when such book or paper is left in the creditor’s possession; Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property. 2. ADMINISTRATION-BOND including a bond given under section 256 of Indian Succession Act, 1865 (10 of 1865), section 6 of the Government Saving bank Act, (5 of 1873), section 78 of the Probate and administration Act, 1881 (5 of 1881), or section 9 of section 10 of the Succession Certificate Act, 1889 (7 of 1889). Rs. 50.00 in all cases. 3. ADOPTION-DEED, that is to say, any instrument (other than a will) recording an adoption or conferring or purporting to confer an authority to adopt, ADVOCATE, see Entry as an Advocate (No. 30) Rs. 100.00 4. AFFIDAVIT including an affirmation or declaration in the case of person by law allowed to affirm or declare instead of swearing. Rs. 10.00 Exemptions Affidavit or declaration in writing when made-
   • (a) as a condition of enrolment under the Indian Army Act, 1911 (8 of 1911) or the Indian Air Force Act, 1932 (14 of 1932);
   • (b) for the immediate purpose of being filed or used in any Court; or before he officer or any court; or
   • (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. 5. AGREEMENT OR MEMORANDUM OF AGREEMENT
   • (a) if relating to the sale of a bill of exchange; Rs. 5.00
   • (b) If relating to purchase or sale of shares, scripts, stocks, bonds, debentures, debenture stocks or any other marketable security of a like nature in or any incorporated company or other body corporate-
     • (i) When such agreement or memorandum of an agreement is with or through a member or between members of a stock exchange Recognized under the Securities Contracts (Regulation) Act, 1956. Three rupees for every Rs.5,000 or part thereof of the value of the security at the time of, its purchase or sale as the case may be.
     • (ii) in other cases Five rupees for every Rs. 5,000 or part thereof of the value of the security at the time of its purchase or sale as the case may be.
   • (d) If executed for service or for performance of work in any estate whether held by one person or by more persons than one as co-owner and whether in one or more blocks and situated in Arunachal Pradesh where the advance given under such agreement does not exceed one thousand rupees. Rs.5.00
   • (e) If not, otherwise provided for Rs.10.00 Exemptions Agreement or memorandum of agreement—
   • (a) for or relating to the sale of goods or merchandise exclusively not being a NOTE OR MEMORANDUM chargeable under No. 43
   • (b) made in the form of tenders to the Central Government for or relating to any loan ; Agreement to Lease : See Lease (No. 35) 6. AGREEMENT BELATING TO DEPOSIT OF TITLEDEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to-
10. (1) the deposit of title-deeds or instruments constituting of being evidence of the tile to any property whatever (other than a marketable security); or
11. (2) the pawn or pledge of movable property; where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt,(a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement.
    • (i) if the amount of the loan does not exceed Bs. 500 Rs. 50.00
    • (ii) if it exceeds Rs. 500 and does not exceed Rs. 1000 and Rs. 50.00
    • (iii) for every Rs. 1000 or part thereof in excess of Rs. 1000 Rs. 10.00
    • (b) if such loan or debt is repayable not more than three months from the date of such instrument. Half the duty payable under subclause (a) 7. APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will. (a) where the value of the property does not exceed Rs. 1,000. Rs.41.25
    • (b) In any other case Rs.74.25 8. APPRAISEMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit,
    • (a) where the amount does not exceed Rs.1,000. The same duty as bond (15) for such amount.
    • (b) in any other case Rs.50.00 in all cases. Exemptions
    • (a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
    • (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. 9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice, clerk or servant, placed with any master to learn any profession, trade or employment not being Articles of Clerkship (No. 11). Rs.50.00 Exemption- Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1 961 (52 of 1 961) I or by which a person is apprenticed by or at the charge of any public-charity. 10. ARTICLE OF ASSOCIATION OF A COMPANY.
    • (a) where the company has no share capital or the nominal share capital does not exceed Rs. 2,500; Rs. 100.00
    • (b) where the nominal share capital exceeds Rs. 2,500 but does not exceed Bs. 5,000; Rs.150.00
    • (c) where the nominal share capital exceeds Rs. 5,000 but does not exceed Rs. 1,00,000; Rs.300.00
    • (d) where the nominal share capital exceeds Rs. 1,00,000. Rs.500.00 Exemptions- Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956. See also Memorandum of Association of a Company (No. 39). 11. ARTICLE OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court. Rs. 100.00 12. AWARD, that is to say, any decision in writing by an arbitrator or umpire not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit-
    • (a) where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000. The same duty as a Bond (No.15) for such amount.
    • (b) in any other case Rs. 5.00 13. BILL OF EXCHANGE [as defined by section 2(2) not being a BOND, bank-note or currency note[(b) where payable otherwise than on demand-
      • (i) Where payable not more than three months after date or sight-
    • (a) if the amount of the bill or note does not exceed Rs. 500; 30 paise
    • (b) it exceeds Rs. 500 but does not exceed Rs. 1,000; 60 paise
    • (c) and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; 60 paise
      • (ii) where payable more than three months but not more than six months after date or sight Rs. 100.00
    • (a) if the amount of the bill or note does not exceed Rs. 500; 60 paise
    • (b) if it exceeds Rs. 500 but does not exceed Rs. 1,000; Re 1 and 20 paise
    • (c) and for every additional Rs. 1,000 or part thereof in exceeds of Rs. 1,000: Re 1 and 20 paise
      • (iii) where payable more than six months but not more than nine months after date of sight- 90 paise
    • (a) if the amount of the bill or note does not exceed Rs. 500; Re 1 and 80 paise
    • (b) if it exceeds Rs. 500 but does exceed Rs. 1,000; Re 1 and 80 paise
    • (c) and for every additional Rs. 1,000 or part thereof in exceeds of Rs. 1,000;
      • (iv) where payable more than nine months but not more than one year after date or sight(a) if the amount of the bill or note does not exceed Rs. 500; Re 1 and 25 paise (b) if it exceeds Rs. 500 but does not exceed Rs. 1,000 Re 2 and 50 paise
    • (c) and for every additional Rs. 1,000 or part thereof in exceeds of Rs. 1 ,000; Re 2 and 50 paise
      • (v) where payable at more than one year after date or sight-
    • (a) if the amount of the bill or note does not exceed Rs.500; Re 2 and 50 paise Rs. 5 Rs. 5
    • (b) if it exceed Rs. 500 but does not exceed Rs. 1,000; Re 1
    • (c) and for every additional Rs. 1 ,000 or part thereof in excess of Rs. 1,000 14. BILL OF LADING {including a through bill of lading) Exemptions- Re 1 {a} Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Indian Ports Act, 1889 {10 of 1889}, and are to be delivered at another place within the limits of the same port. N.B.-If a bill of lading drawn in parts, the proper stamp therefore must be borne by each one of the set. 15. BOND {as defined by section 2(5) not being a Debenture (No-27) and not being otherwise provided for by this Act, or by the Court Fees Act, 1870 (7 of 1870). {i} where the amount or value secured does not exceed Rs. 10 Rs.2.00 {ii} Where it exceeds Rs. 10 and does not exceed Rs. 50 Rs.2.00 {iii} Where it exceeds Rs. 50 and does not exceed Rs. 100 Rs.3.00 {iv) Where it exceeds Rs. 100 and does not exceeds Rs.20 Rs.5.00 {v) Where it exceeds Rs. 200 and does not exceeds Rs.300 Rs.8.00
      • (vi) Where it exceeds Rs. 300 and does not exceeds Rs. 400 Rs. 10.00 {vii) Where it exceeds Rs. 400 and does not exceeds Rs. 500 Rs. 14.00 {viii) Where it exceeds Rs.500 and does not exceeds Rs. 600 Rs. 18.00 {ix) Where it exceeds Rs. 600 and does not exceeds 8s.700 Rs.22.00 {x) Where it exceeds Rs.700 and does not exceeds Bs. 800 Rs.24.00 {xi} Where it exceeds Rs. 800 and does not exceeds Bs. 900 Rs.27.00 {xii} Where it exceeds Rs. 900 and does not exceeds Rs. 1000 Rs.30.00 {xiii} and for every Rs. 500 or part thereof in excess of Rs. 1000 Rs.7.00 See Administration-Bond {No. 2} Bottomry Bond {No. 16}, Customs Bond (No. 26), Indemnity Bond (No. 34}, Respondentia Bond (No. 56} Security Bond (No. 57) Exemptions - Bond, when executed by- {a) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, Section 99 for the due performance of their duties under that Act]. (b) any person for the purpose of guaranteeing that the local income, derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. 16. BOTIOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage. The same duty as a Bond (No. 1 5) for the same amount; 17. CANCELLATION - Instrument of {including any instrument by which any instrument previously executed is cancelled}, if attested and not otherwise provided for. See also Release {No. 55}, Revocation of Settlement {No. 58-B}, Surrender of Lease (No. 61}, Revocation of Trust (No. 64-B). Rs.50.00 18. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector of other Revenue Officer(a) where the purchase-money does not exceed Rs. 10; Rs.2.00 {b) Where the purchase money exceeds Rs. 10 but does not exceed Rs. 25; The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the purchase money only. {c) in any other case. 19. CERTIFICATE OR OTHER DOCUMENT evidencing the right or title of the holder thereof, or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body. Rs. 5.00 See also Letter of Allotment of Shares (No. 36) 20. “CHARTER" PARTY that is to say, any instrument (except an agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. Rs. 15.00 22. Composition-deed, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license for Rs. 100.00 the benefit of his creditors. 23. Conveyance (as defined by section 2(10), not being a Transfer charged or exempted under No.62, - where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 1000.00 Rs. 50.00
      • (i) Where it exceeds Rs. 1000 but does not exceed Rs. 10,000; 3%
      • (ii) Where it exceeds Rs. 10,000 but does not exceed Rs. 1 ,00,000; 2%
      • (iii) Where it exceeds Rs. 1,00,000 but does not exceed Bs. 3,00,000; 1%
      • (iv) Where it exceeds Rs. 3,00,000 but does not exceed Rs. 5,00,000; 3%
      • (v) Rs. 5,00,000 and above. 3% Exemptions- [(a)] Assignment of copyright by entry made under the Indian Copyright Act, 1847(now the Copy right Act, 1957), Section 5. [(b) For the purpose of this article, the portion of duty paid in respect of a document falling under article No. 23A shall be excluded while computing the duty payable in respect of a corresponding document relating to the completion of the transaction in any union territory under this article.] Co-partnership-deed - See partnership (No. 46) 23A. Conveyance in the nature of part performance Contracts for the transfer of immovable property in the nature of part performance in any union territory under section 53A of the Transfer of Property Act, 1882 (4 of 1882). Ninety per cent of the duty as conveyance {No.23). 24. COPY OR EXTRACT, - Certified to be a true copy or extract, or by order of any public officer and not chargeable under the law for the time being in force relating to court fees- {i) if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed one rupee; Rs.5.00 {ii) in any other case ; Rs. 10.00 Exemption: {a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose. (b) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials. 25. COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in respect of which the proper duty has been paid,
    • (a) if the duty with which the original instrument is chargeabledoes not exceed one rupee. The same duty as is payable on the original.
    • (b) In any other case. Rs.10.00 Exemptions: Counterpart of any lease to a cultivator when such lease is exempted from duty. 26. CUSTOMS BOND
    • (a) where the amount does not exceed Rs. 1000; The same duty as a Bond (No. 15) for such amount.
    • (b) in any other case Rs. 50.00 27. DEBENTURES (where a mortgage debenture or not), being a marketable security transferable-
    • (a) by endorsement or by a separate instrument of transfer
      • (i) where the amount or value does not exceed Rs. 10; 10 paise
      • (ii) where it exceeds Rs. 10 and does not exceed Rs. 50 20 paise
      • (iii) Ditto 50 ditto 100 30 paise
      • (iv) Ditto 100 ditto 200 75 paise
      • (v) Ditto 200 ditto 300 Rs. 1 and 10 paise
      • (vi) Ditto 300 ditto 400 Rs. 1 and 50 paise
      • (vii) Ditto 400 ditto 500 Rs. I and 80 paise
      • (viii) Ditto 500 ditto 600 Rs. 2 and 25 paise
      • (ix) Ditto 600 ditto 700 Rs. 2 and 60 paise
      • (x) Ditto 700 ditto 800 Rs. 3 and 40 paise
      • (xi) Ditto 800 Rs. 3 and 75 paise
      • (xii) ditto 900 Rs. 1 and 85 paise
      • (xiii) and for every Rs. 500 or part thereof in excess 1000 Rs. 3
    • (b) by delivery 35 paise
      • (i) where the amount or value of the consideration for such debenture as set forth therein does not exceed Rs. 50 75 paise
      • (ii) where it exceeds Rs. 50 but does not exceed Rs. 100 Rs. 1 and 50 paise
      • (iii) Ditto 100 ditto 200 Rs. 2 and 25 paise
      • (iv) Ditto 200 ditto 300 Rs.3
      • (v) Ditto 300 ditto 400 Rs. 3 and 75 paise
      • (vi) Ditto 400 ditto 500 Rs. 4 and 50 paise
      • (vii) Ditto 500 ditto 600 Rs. 5 and 25 paise
      • (viii) Ditto 600 ditto 700 Rs. 6 (ix)Ditto 700 ditto 800 Rs. 6 and 75 paise (x)Ditto 800 ditto 900 Rs. 7 and 50 paise
      • (xi) Ditto 900 ditto 1,000 Rs. 3 and 75 paise
      • (xii) and for every Bs. 500 or part thereof in excess of Rs.1000 ExplanationThe term "Debenture" includes any interest coupons attached thereto but the amount of such coupons shall not be included in estimating the duty. Exemption- A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued there under, whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture holders: Provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed. DECLARATION OF ANY TRUST. See TRUST (No. 64) 28. DELIVERY-ORDER IN RESPECTOF GOODS, that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceeds in value twenty rupees. Rs.2.00 29. DIVORCE - Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Rs.50.00 30. ENTRYAS AN ADVOCATE VAKIL OR ATIOBNEY ON THE ROLE OF ANY HIGH COURT {under the Indian Bar Councils Act, 1926, or in exercise of powers conferred on such court by Letters, Patent or by the Legal Practitioners Act, 1884
    • (a) in the case of an Advocate or Vakil Deleted. (b) in the case of an Attorney Deleted. Exemptions: Entry of an Advocate, Vakil or Attorney on the roll of any High Court when he has previously been enrolled in a High Court. 31. EXCHANGE OF PROPERTY - Instrument of The same duty as a conveyance (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. 32. FURTHER CHARGE - Instrument of, that is to say, any instrument imposing a further charge on mortgaged property-
    • (a) When the original mortgage is one of the description The same duty as a conveyance (No.23) for a consideration equal the amount of the further charge secured by such referred to in clause (a) of Article No.40 (that is, with possession); instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the total amount of the charge(including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge.
    • (b) when such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, without possession),
      • (ii) if possession is not so given. The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument. 33. GIFT- Instrument of, not being a Settlement (No.58) or Will or Transfer (No. 62). The same duly as a conveyance (No. 23) for consideration equal to the value of the property as set forth in such instrument. 34. INDEMNITY-BOND The same duty as a Security Bond (No. 57) for the same amount. 35. LEASE, including an under-lease or sublease and any agreement to let or sub-let-
    • (a) where by such lease the rent is fixed and no premium is paid or delivered-
      • (i) where the lease purports to be to a term of less than one year; The same duty as a Bond (No. 1 5) for the whole amount payable or deliverable under such lease.
      • (ii) where the lease purports to be for a term of not less than one year but not more than five years; The same duty as a Bond (No.15) for the amount or value of the average annual rent reserved.
      • (iii) where the lease purports to be for a term in excess of five years and ; not exceeding ten years. The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reserved.
      • (iv) where the lease purports to be for a term exceeding ten years, but not exceeding twenty years. The same duty as a Conveyance (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved.
      • (v) where the lease purports to be for a term as a exceeding twenty years, but not exceeding thirty years. The same duty as a Conveyance {No.23) for a consideration equal to three times the amount or value of the average annual rent reserved.
      • (vi) where the lease purports to be for a term as a exceeding thirty years, but not exceeding one hundred years. The same duty as a Conveyance (No.23) for a consideration equal to four times the amount or value of the average annual rent reserved.
      • (vii) where the lease purports to be for a term exceeding one hundred years, or in perpetuity. The same duty as a conveyance (No.23) for a consideration equal in the case of a lease granted solely for agricultural purposes to one tenth and in any other case to one-sixth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease.
      • (viii) where the lease does not purport to be for any definite term.
    • (b) where the lease is granted for a fine or premium or for money advanced and where no rent is reserved. The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advanced as set forth in the lease. c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved. Exemption: Lease, executed in the case of cultivator and for the purpose of cultivation and for the purpose of The same duty as a Conveyance {No. 23) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease it no fine or premium or advance had been paid or delivered ; Provided that, in any case where an agreement to lease is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed two rupees. cultivation (including a lease of trees for the production of food or drink) without the payment or, delivery of any line or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees. In this exemption a lease for the purpose of cultivation shall include a lease of lands for cultivation together with a homestead or tank. Explanation: When lease undertakes to pay any recurring charge, such as Government revenue, landlords share of ceases, or the owner's share of municipal rates of taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by the lease shall be deemed to be part of the rent. 36. LEDER OFALLOTMENT OF SHARES, company, or in respect of any loan to be raised by any company or proposed company. Rs.2.00 37. LEDER OF CREDIT any instrument by which one person authorizes another to give credit to the person in whose favour it is drawn. LEDER OF GUARANTEE. See AGREEMENT (No. 5). Re 1 38. LEDER OF LICENCE, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. Rs. 50.00 39. MEMORANDUM OFASSOCIATION OF A COMPANY
    • (a) if accompanied by articles of association under section 26 of the Companies Act, 1956; Rs. 200.00
    • (b) if not so accompanied Rs. 500.00 (i) where the nominal share capital does exceed one lakh of rupees; Rs. 800.00 40. MORTGAGE-DEED, not being (AN AGREEMENT RELATING TO DEPOSIT OF TITLE. DEED, PAWN OR PLEDGE (No. 6), BOTIOMRY BOND {No. 16), MORTGAGE OF A CROP {No. 41) RESPONDENTIA BOND {No. 56), OR SECURITY BOND (No. 57) [(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given. (i) where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs 1000
      • (ii) where it exceed Rs 1000
    • (b) when possession is not given or agreed to be given as aforesaid; The same duty as a Bond (No.15) for the amount secured by such deed002E Explanation: A mortgagor who gives to the mortgagee a power-of-attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this Article.
    • (c) when a collateral or auxiliary or additional or Rs 10 1%] substituted security, or by way of further assurance by the above mentioned purpose where the principal or primary security is duly stamped
      • (i) for every sum secured not exceeding Rs. 1000 Rs.5.00
      • (ii) and for every Rs. 1000 or part there of secured in Rs. 5.00 excess Rs. 1000. Exemptions: (1) Instrument, executed by persons taking advances under he lands Improvement Loans Act, 1883 {10 of1883) or the Agriculturists Loan Act, 1884 (12 of 1884) or by their sureties as security for the repayment of such advance.
12. (2) Letter of hypothecation accompanying a bill of exchange. 41. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the lime of the mortgage(a) when the loan is repayable not more than three months from the date of the instrument
    • (i) for every sum secured not exceeding Rs. 200; Rs. 1.00
    • (ii) and for every Rs. 200 or part thereof secured in excess of Rs. 200. Rs. 2.00
    • (b) When the loan is repayable more than three months, but not more than eighteen months for the date of the instrument.
      • (i) for every sum secured not exceeding Rs.100 Rs. 2.00
      • (ii) and for every Rs. 100 or part thereof secured in excess of Rs. 100. Rs. 2.00 42. NOTARIAL ACT that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a Protest (No. 50) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public. Rs. 10.00 See also Protest of Bill or Note (No. 50) 43. NOTE OF MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of, such principal(a) of any goods exceeding in value Re. 20 Rs. 1.00
    • (b) of any stock or marketable security exceeding in value twenty rupees. Rs.2 for every Rs. 5,000 or part thereof of the value of the stock as security subject to a maximum of forty rupees.

²¹ Omitted.

of such equal shares)shall be deemed to be that from which the other shares are s

1. (a) when an instrument of partition containing an agreement to divide property in severally is executed and partition is effected in pursuance of such agreement the duty chargeable upon the instrument affecting such partition shall be reduced by the amount of duty paid in respect of first instrument but shall not be less than four rupees.
2. (b) where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue.
3. (c) where a final order for effecting a partition passed by an Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed rupees four 46. PARTNERSHIP (A)- INSTRUMENT OF-
4. (a) where the capital of the partnership does not exceed Rs. 1,000 The same duty as (Bond No. 15).
5. (b) in any other case

1. (1) for or upon any voyage(i) where the premium or consideration does not exceed the rate of one-eights per centum of, the amount insured by the policy
   • (ii) in any other case, in respect of every full sum of one thousand live hundred rupees and also any fractional part of one thousand five hundred rupees insured by the policy 5 Paise 5 Paise
2. (2) for time(i) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy-
   • (ii) where the insurance shall be made for any time not exceeding six months Ten paise five paise
   • (iii) where the insurance shall be made for any time exceeding six months and not exceeding twelve months. Ten paise five paise B.- FIRE-INSURANCE AND OTHER CLASSES OF INSURANCE, NOT ELSEWHERE INCLUDED IN TH IS ARTICLE, COVEBING GOODS, MERCHANDISE, PEBSONAL EFFECTS, (BOPS AND OTHER PROPERTY AGAINST LOSS OR DAMAGE.
3. (1) in respect of an original policy Twenty five paise
   • (i) when the sum insured does not exceed Rs. 5,000 Fifty paise
   • (ii) in any other case; and
4. (2) in respect of each receipt for any payment of a premium on any renewal of an original policy. One-half of the duty payable in respect of the original policy in addition to the amount, if any chargeable under No. 53. C. - ACCIDENT AND SICKNESS INSURANCE-
   • (a) against railway accident, valid for a single Journey only. Five paise Exemption When issued to a passenger traveling by the intermediate or the third class in any railway

1. (ii) for every sum insured exceeding Rs. 250 but not exceeding Rs. 500 Ten paise Five paise
2. (iii) for every sum insured exceeding Rs. 500 but not exceeding Rs. 1 ,000 and also for every Rs. 1,000 or part thereof in excess of Rs. 1,000. Twenty paise Ten paise N.B. II a policy of group insurance is renewed or otherwise modified whereby the sum insured exceeds the sum previously insured on which stamp-duty has been paid, the proper stamp must be borne on the excess sum so insured.) Exemption: Policies of life-insurance granted by the Director General of Post Offices in accordance with rules for Postal life insurance issued under the authority of the Central Government.

E.- RE-INSURANCE BY AN INSURANCE COMPANY which has granted in a POLICY [of the nature specified Division A or Division B of this Article, with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby. One quarter of the duty payable in respect of the original insurance but not less than five paise or more than fifty paise: Provided that if the total amount of duty payable is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of live paise.

General Exemption Letter of cover or engagement to issue a policy of insurance: Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable there under, nor shall it be available for any purpose, except to the compel the delivery of the policy therein mentioned.

48. POWER OF ATIORNEY (as defined by Section 2(21) not being a Proxy (No. 52).

1. (a) when executed for the sole purpose of procuring the registration one or more documents in relation to a single transaction or for admitting execution of one or more such documents Rs.20.00
2. (b) when required in suits or proceedings under the Presidency Small Cause Courts Act,1882 (15 of 1882) Rs. 20.00
3. (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a) Rs. 20.00
4. (d) when authorizing more than five persons to act jointly and severally in more than one transaction or generally Rs. 20.00
5. (e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally Rs. 20.00
6. (f) when given for consideration and authorizing the attorney to sell any immovable property The same duty as a Conveyance (No. 23) for the amount of the consideration.
7. (g) in any other case

Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. Rs.20.00

N.B.- The term 'registration' includes every operation incidental to registration under the Registration Act, 1908 (16 of 1908).

49. PROMISSORY NOTE [as defined by section 2(22)]-

1. (a) when payable on demand
   • (i) when the amount or value does not exceed Rs. 250 5 paise
   • (ii) when the amount or value exceeds Rs. 250 but does not exceed Rs. 1,000 10 paise
   • (iii) in any other case. 15 paise
2. (b) when payable otherwise than on demand. The same duty as a Bill of Exchange (No. 1 3) for the same amount payable otherwise than on demand.]

50. PROTEST OF BILL OR NOTE, that is to say, any Rs. 5.00 declaration in writing made by a Notary Public, or other person lawfully acting as such attesting the dishonor of a Bill of Exchange or promissory note.

51. PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses of the calculation of averages and every declaration in writing made by him against the charterers of the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such. Rs. 5.00

See also Note of Protest by the Master of Ship (No. 44).

Exemptions Receipt-

1. (a) endorsed on or contained in any instrument duly stamped [or any instrument exempted] under the proviso to section 3 (instruments executed on behalf of the Government) (or any cheque or bill of exchange payable on demand) acknowledging the receipt of the consideration money. Interest or annuity or other periodical payment thereby secured
2. (b) for any payment of money without consideration
3. (c) for any payment of rent by a cultivator on account of land assessed to Government revenue, or [in the States of Madras, Bombay and Andhra) (as they existed immediately before the 1st November, 1956) or Inam lands
4. (d) for pay or allowances by non-commissioned [or petty] officer, soldiers, [sailors] or [airmen] of [Indian military, [naval] or air forces], when serving in such capacity, or by mounted police constables
5. (e) given by holders of family certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned for petty] officer, [soldier, [sailor or airman], of [any of the said forces], and serving in such capacity
6. (f) for pensions or allowances by person, receiving such pensions or allowances in respect of their service as such non commissioned [or petty] officers, [soldiers, [sailors] or airmen], and not serving the Government in any other capacity
7. (g) given by a headman or lambardar for land revenue or taxes collected by him
8. (h) given for money or securities for money deposited in the hands of any banker to be accounted for: Provided that the same is not expressed to be received of, or by the hands of, any other than the person to whom the same is to be accounted for.

1. (a) if the consideration for which the property does not exceed Rs. 1,000 The same duty as a conveyance (No. 23) for the amount of such consideration as set forth in the Reconveyance.
2. (b) in any other case Rs.60.00 Rs.60.00

55. RELEASE, that is to say, any instrument not being such a release as is provided for by section 23A whereby a person renounces a claim upon another person or against any specified property

1. (a) if the amount or value of the claim does not exceed Rs 1, 000 The same duty as a Bond(No 15) for such amount or value as set forth in the release.
2. (b) in any other case Rs.30.00 Rs. 30.00

56. RESPONDENTIA BOND, that is to say, any instrument securing loan on the cargo laden bond (No. 15) or to be laden on board a ship and a making the amount of the repayment contingent on the arrival of the loan secured. cargo at the port of destination. The same duty as a bond {No.; 15) for the amount f the loan secured

REVOCATION OF ANY TRUST OB SETILEMENT See Settlement {No. 58); Trust (No. 64)

57. SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract-

1. (a) when the amount secured does not exceed Rs 1000. The same duty as a Bond(No 15) for the amount secured.
2. (b) in any other case Rs 30.00 Exemptions: Bond or other instrument, when executed-
3. (a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for the due performance of their duties under that Act
4. (b) by any person or the; purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall
5. (c) under No. 34 of the rules made by the State Government ·under section 70 of the Bombay Irrigation Act, 1879 Rs.30.00
6. (d) executed by persons taking advances under the Land Improvement Loans Act, 1883 (19 of 1883), or the Agriculturist' Loan Act, 1884 (12 of 1884), or by their sureties, as security for the repayment of such advances
7. (e) executed by officers of the Government or their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof.

Exemption: Deed of dower executed on the occasion of a marriage between Muhammandans

{a) one and a half per centum of the whole subscribed capital of the company, or

1. (b) if any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital one and a half per centum of the additional capital so issued. Script. See CERTIFICATE (No. 19)

1. (a) when the duty with which the lease is chargeable does not exceed five rupees. The duty with which such lease is chargeable.

{b) in any other case Rs.30.00

Exemption: Surrender of lease, when such lease is exempted from duty.

{c) of any interest secured by a bond, mortgage-deed or policy of insurance,

1. (i) if the duty on such bond, mortgage deed or policy does not exceed live rupees The duty with which such bond, mortgage-deed or policy of insurance is chargeable.

{ii) in any other case Five rupees.

1. (d) of any property under the Administrator General's 1874 {2 of 1874). section 31 Ten rupees.

{e) of any trust-property without consideration from one trustee to another trustee or from a trustee to beneficiary Five rupees or such smaller amount as may be chargeable under clauses {a) to (c) of this Article.

Exemptions Transfer by endorsement-

1. (a) of a bill of exchange, cheque or promissory note
2. (b) of a bill of lading, delivery order, warrant for goods, or other merchantile document of title to goods
3. (c) of a policy of insurance
4. (d) of securities of the Central Government.

63. TRANSFER OF LEASE by way of assignment and not by way of under-lease The same duty as a Conveyance {No. 23) for a consideration equal to the amount of the consideration for the transfer.

Exemption: Transfer of any lease exempt from duty.

1. (B) - Revocation of, or concerning, any property when made by any instrument other than a WILL. not be less than a specified sum per mensem The same duty as a Bond {No.; 15) for a sum equal to the amount or value of the property concerned as set forth in the

See also Settlement (No. 58) Valuation See Appraisement Rs. 3.00

(No. 8) Vakil See Entry as a Vakil (No. 30)

65. Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be]. Rs. 3.00

[Vide Arunachal Pradesh 5 of 2007, s. 2] Amendment of Schedule-I.—In Schedule I of the Indian Stamp Act, 1899 (Act No. 2 of 1899) (in its application to the State of Arunachal Pradesh) Act 2007, for item no. 40, in sub-item (a), the following shall be substituted, namely:-- “When possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given.

1. (i) Where the amount or value of the consideration for such conveyance as set forth therein does not exceed ₹ 1, 000 ₹ 10
2. (ii) Where it exceeds ₹ 1, 000 1 %. [Vide Arunachal Pradesh Act 16 of 2018, s. 2] Uttaranchal Amendment of 2 (Schedule 1-B of Act No. II of 1899.—In (schedule 1-B) of the Indian Stamp Act, 1899:--

1. (a) In Article 35 (Lease)-
   • (i) in Clause (a) for sub-clause (VI), (VII), and (VIII), the following clause shall be substituted, namely:--

“(VI) Where the lease purports to be for a term exceeding thirty years or in perpetuity or does not purpose to be for any definite term. The same duty as a Conveyance (No. 23 clause (a)), for a consideration equal the market value of property which is the subject of the lease.”

1. (iii) for clause (b) and (c), the following clause shall be substituted, namely:--

1. (b) Where the lease is granted for a fine or premium or for money advanced and Where no rent is reserved:-
   • (i) Where the lease purport to be for a term not exceeding thirty years The same duty as a Conveyance (No. 23 Clause (a)), for a consideration equal to amount or the value of such fine or premium or advance as setforth in the lease.
   • (ii) Where I lease purports to be for a term exceeding thirty years The same duty as a conveyance (No. 23 Clause (a)),for a consideration equal to the market value of property which is the subject of the lease.
2. (c) Where the lease is granted for a fine or premium or for money advanced in additional to the rent reserved:-
   • (i) Where the lease purports to be for a term not exceeding thirty years The same duty as Conveyance (No. 23 Clause (a)), for a consideration equal to the amount or value of such fine or premium or advance as setforth in the lease, in additional to be duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered. Provided that in a case when an agreement to lease is stamped with the agreement to lease is stamped with the ad-valorem stamp required for lease, and a lease in pursuance of such an agreement is subsequently executed, the duty on such lease shall not exceed Fifty Rupees.
   • (iv) Where the lease purports to be for a term exceeding thirty years The same duty as Conveyance (No. 23 Clause (a)), for a consideration equal the market value of property, which is the subject of the lease.
   • (v) Explanation (5) shall be omitted. [Vide Uttaranchal Act 14 of 2002, s. 2] Uttar Pradesh Amendment of Schedule 1-B.— In Schedule I-B of the principal Act —
3. (a) in Article 15 (Bond), in the-column relating to the "Proper Stamp Duty", for the words set out in Column I of the table below, the words set out respectively against them in Column 2 of the table below, shall be substituted :—

1. (b) in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the-figures set out in Column 1 of the table below, the figures set out respectively against them in Column 2 of the table below, shall be substituted :—

1. (c) in Article 48 in clause (f), for the words "in any other case" the following words shall be substituted,— "When authorizing more than ten persons to act jointly and severally in more than one transaction or generally," [Vide Uttar Pradesh Act 6 of 1980, s. 11] Amendment of Schedule 1-B of Act no. II of 1899.— In Schedule I-B of Indian Stamp Act, 1899, —
2. (a) in Article 17-A, in the column relating to "Proper Stamp Duty" for the words "Two hundred and fifty rupees" the words "Five hundred rupees" shall be substituted.
3. (b) in Article 17-B, in the column relating to "Proper Stamp Duty" for the words "Five hundred rupees" the words "Two thousand rupees" shall be substituted.
4. (c) in Article 35 (Lease), (i) in clause (a), for sub-clauses (vi), (vii) and (viii) the following clause shall be substituted, namely :—

“(vi) Where the lease purports to be for a term exceeding thirty years or in perpetuity or does not purport to be for any definite term. The same duty as a Conveyance [No. 23 clause (a) ] for a consideration equal to the market value of the property which is the subject of the lease.”

1. (ii) in clause (b) and (c) the following clauses shall be substituted, namely :— “(b) Where the lease so granted for a fine or premium of for money advanced and where no rent is reserved, —
2. (i) Where the lease purports to be for a term not exceeding thirty years The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease.
3. (ii) Where the lease purports to be for a term exceeding thirty years The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the market value of the property which is subject of the lease.

1. (c) Where the lease is granted for a fine or premium of for money advanced in addition to rent is reserved, —
   • (i) Where the lease purports to be for a term not exceeding thirty years The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered: Provided that in a case when an agreement to lease is stamped with the advalorem stamp required for lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed fifty rupees.
   • (ii) Where the lease purports to be for term exceeding thirty years The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the market value of the property which is subject of the lease.”
   • (iii) Explanation (5) shall be omitted. [Vide Uttar Pradesh s. 9 of 2001, s. 2] In Schedule I-B to the principal Act:—
2. (a) in Article 5, in clause (c). in the column relating to the proper stamp duty, for the words "Six rupees" the words “One hundred rupees" shall be substituted ;
3. (b) in Article 15, in the column relating to proper stamp duty, for the words set out in column below, the words set out against them in column 2 below shall be substituted, namely :—

1. (c) in Article 25 —
   • (i) in in clause (a), in the column relating to the description of instrument, for the words "five rupees" the words "fifty rupees" shall be substituted ;
   • (ii) in clause (b), in the column relating to the proper stamp duty, for the words "Five rupees" the words "fifty rupees" shall be substituted. (d) in Article 35(i) in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi) and (vii) in the column relating to proper stamp duty, for the existing entries, the following entries shall be substituted, namely :—

1. (ii) after explanation (3), the following explanation shall be inserted, namely:— "(4) The aggregate amount at which tolls are let, whether payable in lump sum or installments shall be deemed to be premium for the purposes of this Article.”

1. (e) in Article 48, after clause (e), the following clause shall be inserted, namely :— "(ee) When irrevocable authority is given to the attorney to sell immovable property.---The same duty as a conveyance (no. 23) on the market value of the property forming subject of such authority". [Vide Uttar Pradesh Act 11 of 1992, s. 5] Amendment of Schedule I-B.—In Schedule I-B to the principal Act, —
2. (a) in Article 8, in clause (b), in the second column for the words “Thirty-seven rupees and fifty paise” the words and figures “the same duty as a Bond (no. 15) for Rs. 1,000” shall be substituted ;
3. (b) in Article 12, in clause (c), in the second column, for the words "Thirty-seven rupees and fifty paise" the words and figures "The same duty as a Bond (no. 15) for Ra. 1,000" shall be substituted ;
4. (c) for Article 18, the following Article shall be substituted column-wise as indicated below :—

1. (d) In Article 46, —
   • (i) in Part A, in clause (b), in the second column, for the words "One hundred and fifty rupees" the words and figures "The same duty as a Bond (no. 15) for Rs.4,000" shall be substituted
   • (ii) in Part B, in the second column, for the words "Thirty-seven rupees and fifty paise" the words and figures "The same duty as a Bond (no. 15) for Rs. 1,000" shall be 'substituted
2. (e) in Article 54, in clause (b), in the second column, for the words "Seventy-five rupees" the words and figures "The same duty as a conveyance (no. 23) for Rs. 1,000" shall be substituted
3. (f) in Article 55, in clause (b), in the second column, for the words, "One hundred rupees" the words and figures "The same duty as a Bond (no. 15) for Rs. 3,000" shall be substituted
4. (g) in Article 57, in clause (b), in the second column, for the words "Thirty-seven rupees and seventy-five paise" the words and figures "The same duty as a Bond (no. 15) for Rs. 1,000" shall be substituted (h), in Article 61 —
   • (i) in clause (a), in the first column, for the words "Thirty-seven rupees and seventy-five paise" the words and figures "the duty chargeable on a conveyance for a consideration of Rs.500" Shall be substituted
   • (ii) in clause (b), in the second column, for the words, "Thirty-seven rupees and seventyfive paise" the words and figures "The same duty as a conveyance (no. 23) for a consideration of Rs. 500" shall be substituted.
   • (i) in Article 64, in Item B, in the second column, for the words "Seventy-five rupees" the words and figures "the duty payable on a Bond (no. 15) for Rs. 2,000" shall be substituted [Vide Uttar Pradesh Act 19 of 1981, s. 4] Amendment of Article 1 of Schedule I-B to Act no. 2 of 1899.— In Schedule I-B to the Indian Stamp Act, 1899, hereinafter referred to as the said Schedule, in Article 1, in the second column for the existing entry the following entry shall be substituted, namely :— “Fifty Paise.” [Vide Uttar Pradesh Act 19 of 1982, s. 2] Amendment of Article 2.— In the said Schedule, in Article 2, in the second column, for the existing entry, the following entry shall be substituted, namely :— “Subject to a maximum of two hundred rupees, the same duty as on a Bond (No. 15).” [Vide Uttar Pradesh Act 19 of 1982, s. 3] Amendment of Article 3.—In the said Schedule, in Article 3, in the second column, for the words “fifty rupees” the words “Seventy five rupees” shall be substituted. [Vide Uttar Pradesh Act 19 of 1982, s. 4] Amendment of Article 4.—In the said Schedule, in Article 4, in the second column, for the words “Four rupees and fifty paise” the words “Five rupees” shall be substituted. [Vide Uttar Pradesh Act 19 of 1982, s. 5] Amendment of Article 5.— In the said Schedule, in Article 5, in clause (c), in the second column, for the words “Five rupees” the words “Six rupees” shall be substituted. [Vide Uttar Pradesh Act 19 of 1982, s. 6] Amendment of Article 6.—In the said Schedule, in Article 6, in clause (2), in sub-section (a), in the second column, for the figures set out in Column 1 below, the figures set out in Column 2 below, shall be substituted :—

[Vide Uttar Pradesh Act 19 of 1982, s. 7] Amendment of Article 7.— In the said Schedule, in Article 7:-

1. (a) in clause (a), in the second column, for the existing entry the following entry shall be substituted, namely :"Fifty rupees".
2. (b) in clause (b), in the second column, for the existing entry the following entry shall be substituted, namely:"One hundred .rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 8] Amendment of Article 10.— In the said Schedule, in Article 10, in the second column, for the existing entry the following entry shall be substituted, namely :- "Three hundred rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 9] Amendment of Article 11.— In the said Schedule, in Article 11, in the second column, for the exiting entry, the following entry shall be substituted, namely:- "Four hundred rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 10] Amendment of Article 17.—In the said Schedule, in Article 17 in the second column, for the exiting entry, the following entry shall be substituted, namely : "Twenty-five rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 11] Amendment of Article 19.—In the Said Schedule, in Article 19, in the second column, for the exiting entry the following entry shall be substituted, namely:"Fifty paise" [Vide Uttar Pradesh Act 19 of 1982, s. 12] Amendment of Article 20.—In the Said Schedule, in Article 20, in the second column, for the exiting entry the following entry shall be substituted, namely:"Six rupees" [Vide Uttar Pradesh Act 19 of 1982, s. 13] Amendment of Article 22.—In the Said Schedule, in Article 22, in the second column, for the exiting entry the following entry shall be substituted, namely:- "Fifty rupees" [Vide Uttar Pradesh Act 19 of 1982, s. 14] Amendment of Article 26.—In the Said Schedule, in Article 26, in the second column, for the exiting entry the following entry shall be substituted, namely:- "Subject to a maximum of one hundred fifty rupees, the same duty as on a Bond (no. 15)." [Vide Uttar Pradesh Act 19 of 1982, s. 15] Amendment of Article 28.—In the Said Schedule, in Article 28, in the second column, for the exiting entry the following entry shall be substituted, namely:- "Fifty paise." [Vide Uttar Pradesh Act 19 of 1982, s. 16] Amendment of Article 29.—In the Said Schedule, in Article 29, in the second column, for the exiting entry the following entry shall be substituted, namely:"Twenty-five rupees" [Vide Uttar Pradesh Act 19 of 1982, s. 17] Amendment of Article 34-A.—In the Said Schedule, in Article 34-A, in the second column, for the words “Five rupees” the words “six rupees” shall be substituted. [Vide Uttar Pradesh Act 19 of 1982, s. 18] Amendment of Article 36.— In the Said Schedule, in Article 36, in the second column, for the exiting entry the following entry shall be substituted, namely:"Fifty paise." [Vide Uttar Pradesh Act 19 of 1982, s. 19] Amendment of Article 39.—In the Said Schedule, in Article 39, in the second column, for the words “one hundred rupees” the words “Two hundred rupees” shall be substituted and for the words “Three hundred and twenty-five rupees” the words “Five hundred rupees” shall be substituted. [Vide Uttar Pradesh Act 19 of 1982, s. 20] Amendment of Article 43.— In the Said Schedule, in Article 43, —
3. (a) in clause (a), in the second column for the existing entry, the following entry shall be substituted, namely : "One rupee."
4. (b) in clause (b), in the second column, for the existing entry, the following entry shall be substituted, namely:— "Subject to a maximum of seventy-five rupees; one rupee for every, Rs. 10,000 or part thereof of the value of the stock or security.” [Vide Uttar Pradesh Act 19 of 1982, s. 21] Amendment of Article 44.— In the said Schedule, in Article 44, in the second column; for the existing entry, the following entry shall be substituted, namely:— "Three rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 22] Amendment of Article 48.–In the said Schedule, in Article 48, —
5. (a) in clause (a), in the second column, for the words "Two rupees and fifty paise" the words "Three rupees" shall be substituted ;
6. (b) in clause (b), in the second column, for the words "Five rupees” the words "Six rupees" shall be substituted ;
7. (c) in clause (c), in the second column, for the words "Twenty rupees” the words "Twenty-four rupees" shall be substituted;
8. (c) in clause (c), in the second column, for the words "Twenty rupees” the words "Twenty-four rupees" shall be substituted;
9. (e) in clause (f), in the second column, for the words "Five rupees” the words "Six rupees" shall be substituted. [Vide Uttar Pradesh Act 19 of 1982, s. 23] Amendment of Article 50.— In and said Schedule, in Article 50, in the second column, for the existing entry, the following entry shall be substituted, namely:— "Five rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 24] Amendment of Article 51.— In the said Schedule, in Article 51, in the second column, for the existing entry, the following entry shall be substituted, namely:— "Five rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 25] Amendment of Article 58.— In the said Schedule, in Article 58 in item B, in the second column, for the existing entry, the following entry shall be substituted, namely:— "The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, but not exceeding fifty rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 26] Amendment of Article 60.—in the said Schedule, in Article 60, in the second column, for the existing entry the following entry shall be substituted, namely:— "Fifty paise." [Vide Uttar Pradesh Act 19 of 1982, s. 27] Amendment of Article 62.—In the said Schedule under Article 62:—
10. (a) in clause (c), in sub-clause (ii), in the second column, for the words "Thirty-seven rupees and seventy-five paise" the words "Seventy-five rupees" shall be substituted ;
11. (b) in clause (d), in the second column, for the existing entry, the following entry shall be substituted, namely :"Sixty-seven rupees and fifty paise" ; (c) in clause (e), in the second column, for the existing entry, the following entry shall be substituted, namely— "Thirty-four rupees or such smaller amount as may be chargeable under clauses (b) and (c) of this article." [Vide Uttar Pradesh Act 19 of 1982, s. 28] Amendment of Article 64.— In the said Schedule, in Article 64, in Part A, in clause (b), in the second column, for existing entry, the following entry shall be substituted, namely:— "On ten thousand rupees, the duty payable under clause (a), and on the remainder, Three rupees for every additional one thousand rupees or part thereof." [Vide Uttar Pradesh Act 19 of 1982, s. 29] Amendment of Article 65.— In the said Schedule, in Article 65, the second column, for the existing entry, the following entry shall be substituted, namely:"Three rupees." [Vide Uttar Pradesh Act 19 of 1982, s. 30] Amendment of Schedule 1-B to Act no. 2 of 1899.— In Schedule I-B to the Indian Stamp Act, 1899, hereinafter referred to as the principal Act in Article 5 (Agreement or Memorandum of an Agreement) after clause (b), the following clause shall be inserted, namely :—

“(b-1) if relating to the sale of an immovable property where, in part performance of the contract possession is admitted to have been delivered or is agreed to be delivered without executing the conveyance :— The same duty as on conveyance (No. 23) on one half of the amount of consideration as set forth in the agreement.

Provided that when conveyance in pursuance of such agreement—

1. (i) is executed, the duty paid under this clause shall be adjusted towards the total duty payable on the conveyance
2. (ii) is not executed, the duty paid under this clause in excess of the duty payable under clause (c) shall subject to the rules be refunded without any deduction on an application being made for the purposes not beyond 6 months from the expiration of the period during which conveyance could have been executed in pursuance of the agreement.” [Vide Uttar Pradesh Act 22 of 1990, s. 2] Amendment of Schedule 1-B.—In Schedule 1-B of the principal Act —

1. (1) for the existing entry in Column 2 against Article 3, the following entry shall be substituted, namely :“Fifty rupees”,
2. (2) for the existing entry in Column 2 against clause (a) of Article 4, the following entry shall be substituted, namely :“Two rupees”,
3. (3) for the existing entry in Column 2 against clause (c) of Article 5, the following entry shall be substituted, namely :“Five rupees”,
4. (4) for the existing table of rates below sub-clause (a) of clause (2) of Article 6, the following table shall be substituted, namely :—

Description of instrument Proper stamp duty

Rs. P.

1. (5) for the existing entry in Column 2 against clause (b) of Article 8, the following entry shall be substituted, namely :“Thirty-seven rupees and fifty paise”.
2. (6) for the existing entry in Column 2 against Article 10, the following entry shall be substituted, namely :“Two hundred and twenty five rupees ”.
3. (7) for the existing entry in Column 2 against clause (c) of Article 12, the following entry shall be substituted, namely :“Thirty-seven rupees and fifty paise”.
4. (8) for the existing table of rates below Article 15, the following table shall be substituted, namely :—

1. (9) for the existing table of rates below Article 23, the following table shall be substituted, namely :—

1. (10) for the existing entry in Column 2 against clause (ii) of Article 24 the following entry shall be substituted, namely :— “Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or saledeed of agricultural land and the value of the subject matter of the original does not exceed one thousand rupees ; in any other case, five rupees.”
2. (11) for the existing clause (a) in Column I of Article 25, the following clause shall be substituted, namely :“(a) if the duty with which the original instrument is chargeable does not exceed five rupees ;”.
3. (12) for the existing entry in Column 2 against column (b) of Article 25, the following entry shall be substituted, namely :“Five rupees”.
4. (13) for the existing clause (a) in Column 1 of Article 34-A, the following clause shall be substituted, namely :“(a) if the duty with which the original instrument is chargeable does not exceed ten rupees ;”
5. (14) for the existing entry in column 2 against clause (b) of Article 34-A, the following shall be substituted, namely :“Five rupees”,
6. (15) for the proviso below the existing entry in Column 2 against clause (c) of Article 35, the following proviso shall be substituted, namely ; “Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required for lease, and a lease in pursuance of such agreement is subsequently executed the duty on such lease shall not exceed five rupees.”
7. (16) for the existing entry in Column 2 against clause (a) of Article 39, the following entry shall be substituted, namely :“One hundred rupees”.
8. (17) for the existing entry in Column 2 against clause (b) of Article 39, the following entry shall be substituted, namely :“Three hundred and twenty-five rupees”.
9. (18) in Article 45, in Column 2, for the existing clause (a) of the proviso, the following clause shall be substituted, namely :— “(a) When an instrument containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition or upon the instrument recording, by way of declaration or otherwise, the terms of such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than five rupees ;”
10. (19) for the existing clause (c) in Column 2 of Article 45, the following clause shall be substituted, namely :— “(c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an Arbitrator directing a partition, is stamped with the stamp required for any instrument of partition, and an instrument of partition, in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed five rupees.”,
11. (20) for the existing entry in Column 2 against item “A”, sub-item (b) of Article 46, the following entry shall be substituted, namely:“One hundred and fifty rupees.”,
12. (21) for the existing entry in Column 2 against Item “B” of Article 46, the following entry shall be substituted, namely :“Thirty-seven rupees and fifty paise.”,
13. (22) for the existing table of rates under Article 48, the following table shall be substituted, namely :—

Description of instrument Proper stamp duty

1. (a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents Two rupees and fifty paise.
2. (b) When authorizing one person or more to act in a single transaction other than the case mentioned in clause (a) Five rupees.
3. (c) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally Twenty rupees.
4. (d) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally Forty rupees.
5. (e) When given for consideration and authorizing the attorney to sell any immovable property The same duty as a conveyance (no. 23) of the consideration.
6. (f) in any other case Five rupees for each person authorized.

1. (23) for the existing entry in Column 2 against clause (b) of Article 54, the following entry shall be substituted, namely :“Seventy-five rupees.”
2. (24) for the existing clause (a) below Article 55, the following clause shall be substituted, namely :— “(a) if the amount or value of the claim does not exceed Rs. 2,500 ;”
3. (25) for the existing entry in Column 2 against clause (b) of Article 55, the following entry shall be substituted, namely :“One hundred rupees.”,
4. (26) for the existing entry in Column 2 against clause (b) of Article 57, the following entry shall be substituted, namely :“Thirty-seven rupees and seventy-five paise”,
5. (27) for the existing proviso in Column 2 against Article 58, the following proviso shall be substituted, namely :— “Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed five rupees”,
6. (28) for the existing clause (a) in Column 1 of article 61, the following clause shall be substituted, namely :— “(a) when the duty with which the lease is chargeable does not exceed thirty-seven rupees and seventy-five paise.”
7. (29) for the existing entry in Column 2 against clause (b) of Article 61, the following entry shall be substituted, namely :— “Thirty-seven rupees and seventy-five paise”,
8. (30) for the existing item (i) of clause (c) in Column (1) of Article 62, the following item shall be substituted, namely :— “(i) if the duty on such bond, mortgage-deed or policy does not exceed thirty-seven rupees and seventy-five paise.”
9. (31) for the existing entry in Column 2 against item (ii) below clause (c) of Article 62, the following entry shall be substituted, namely:— “Thirty-seven rupees and seventy-five paise ; Provided that, if by any one instrument the interest secured by several bonds, mortgage-deeds or policies of insurance is transferred the duty payable in respect of such instrument shall be the aggregate of the duties which would have been payable if separate instruments of transfer were executed in respect of each such bond, mortgage deed or policy of insurance.”
10. (32) for the existing entry in Column 2 against Item “B” of Article 64, the following entry shall be substituted, namely :— The same duty as a Bond (no. 15) for a sum equal to the amount or value of the property concerned but not exceeding seventy-five rupees.”. [Vide Uttar Pradesh Act 20 of 1974, s. 6] Insertion of new Article 38-A.— In Schedule I-B to the Indian Stamp Act, 1899, after Article 38, the following Article shall be inserted, namely :— “38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959, —
    • (A) Licence relating to following arms :—
      • (i) Revolvers or Pistols Two thousand rupees
      • (ii) Rifles One thousand five hundred rupees
      • (iii) DBBL Weapons One thousand rupees
      • (iv) SBBL Weapons One thousand rupees
      • (v) ML Weapons Two hundred rupees
    • (B) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :—
      • (i) FORM XI Ten thousand rupees
      • (ii) FORM XII; (iii) FORM XIII Ten thousand rupees Five thousand rupees
      • (iv) FORM XIV Three thousand rupees
    • (C) Renewal of licence relating to following arms :—
      • (i) Revolvers or Pistols One thousand rupees
      • (ii) Rifles Seven hundred fifty rupees
      • (iii) DBBL Weapons Five hundred rupees
      • (iv) SBBL Weapons Five hundred rupees
      • (v) ML Weapons One hundred rupees
    • (D) Renewal of licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :—
      • (i) FORM XI Three thousand rupees
      • (ii) FORM XII Three thousand rupees
      • (iii) FORM XIII Two thousand rupees
      • (iv) FORM XIV One thousand rupees” [Vide Uttar Pradesh Act 22 of 1998, s. 2] Amendment of Article 1 of Schedule 1-B.— In Schedule 1-B to the principal Act. hereinafter referred to as the said Schedule, in Article 1 (Acknowledgement) in the Column relating to the "description of instrument" for the words "twenty rupees" the words "one thousand rupees", and in the column relating to the "Proper Stamp Duty" for the words "Fifty paise" the words "ten rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 11] Substitution or Article 4 In the said Schedule, for Article 4 (Affidavit), the following Article shall be substituted, namely :— "4 AFFIDAVIT, including an affirmation or Ten rupees declaration in the case of persons by law allowed affirm or declare instead of swearing. Exemptions Affidavit or declaration in writing when made—
    • (a) as a condition of enrolment under the Army Act. 1950. The Air force Act, 1950, or the Navy Act, 1957, or
    • (b) for the sale purpose of enabling any person to receive any pension or charitable allowance. [Vide Uttar Pradesh Act 22 of 1998, s. 12] Amendment of Article 5.— In the said Schedule, in Article. 5 (Agreement or Memorandum of an Agreement, —
    • (a) in clause (a). in the column relating to the "proper stamp duty” for the words "Sixty naye paise" the words "ten rupee'. shall be substituted.
    • (b) in clause (b) in the Column relating to the "proper stamp duty" for the words "forty five rupees, thirty naye paise for every 10,000” the words "One thousand rupees, ten rupees for every Rs. 20,000" shall be substituted.
    • (c) for the existing clause (b-1), the following clauses shall be Substituted, namely :—

“(b-1) If relating to the sale of an immovable property where possession is not admitted to have been delivered nor is agreed to be delivered Without executing the conveyance : The same duty as on conveyance [No. 23 clause (a)] on one half of the amount of consideration as set forth in the agreement."

Provided that when conveyance in pursuance of such agreement is executed. The duty paid under this clause in excess of the duty payable under clause (c) shall be adjusted towards the total duty 'payable on the conveyance."

"(b-2) If relating to construction of a building on a land by a person other than the owner or lessee of such land and having a stipulation that after construction, such building shall be held jointly or severally by that other person and the owner or the lessee, as the case may be, of such land or that it shall be sold jointly or severally by them or that a part of it shall be held jointly or severally by them and the remaining paid thereof shall be sold jointly or severally by them. The same duty as a conveyance (No. 23 clause (a)] for a consideration equal to the amount or value of the land.

Explanations— For the purpose of this clause :—

1. (1) the expression "land” shall include things attached to the earth, or permanently fastened to anything attached to the earth ;
2. (2) the expression “lessee" shall mean a holder of a lease in perpetuity or for a perpetuity or for a period or thirty years or more.
3. (3) the expression “” shall mean a building having more than one flat or office accommodation or both and the expression “flat” shall have the meaning assigned to it in the Uttar Pradesh Ownership of Flats Act, 1975.” [Vide Uttar Pradesh Act 22 of 1998, s. 13] Amendment of Article 6.—In the said Schedule, in Article 6 (Agreement relating to deposit of title, deeds pawn or pledge) in clause (2), for sub-clause (a). the following sub-clause be substituted, namely :— "(a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement : For every Rs. 1000 or part thereof of the amount of loan or debt. Twenty rupees Explanation— For the purpose of clause (1) of this Article, any letter, note or memorandum or writing, relating, to the deposit of title deeds whether written or made before, or at the time of, or after, the deposit of title deeds is effected, and whether it is in respect of the first loan or any subsequent loan, such letter, note, memorandum or writing shall ; in the absence of any separate agreement relating to deposit of deeds, be deemed to be an instrument evidencing an agreement relating to the deposit of title deeds." [Vide Uttar Pradesh Act 22 of 1998, s. 14] Amendment of Article 9.— In the said Schedule, in Article 9 (Apprenticeship deed), in the column relating to the "proper stamp duty", for the words "Twelve rupees" the words "Twenty rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 15] Amendment of Article 10.— In the said Schedule, in Article 10 (Articles of Association of a company), in the column relating to the “proper stamp duty” for the words “Three hundred rupees” the words “Five hundred rupees” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 16] Amendment of Article 12.— the said Schedule, in Article 12 (Award), in clause (b), in the column relating to the “proper stamp duty” for the words “One rupee and fifty naye paise” the words “Ten rupees” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 17] Insertion of new Article 12-A.—In the said Schedule after Article 12, the following Article shall be inserted, namely :—

“12-A. Bank Guarantee— Guarantee deed executed by a Bank as a surely to secure Fifty rupees.

The due performance or a contract or the due discharge of a liability for every Rs. 1000 or part thereof. [Vide Uttar Pradesh Act 22 of 1998, s. 18] Substitution of Article 15.— In the said Schedule, for Article 15 (Bond), the following Article shall be substituted, namely :“15. BOND as defined by section 2(5) not being a Debenture (No. 27) and not being otherwise provided for by this Act, or by the Court Fees Act, 1870.

[Vide Uttar Pradesh Act 22 of 1998, s. 19] Amendment of Article 17.— In the said Schedule, in Article 17 (cancellation), in the column relating to the "proper stamp duty", for the words "Twenty-five rupees" the words "one hundred rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 20] Amendment of Article 18.—In the said Schedule, in Article 18 (certificate of sale), in the column relating to the "proper stamp duty", for the words and figure “No. 23” the words and figure "No. 23 clause (a)" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 21] Amendment of Article 19.—In the said Schedule, in Article 19 (Certificate of other Document), in the column relating to the "proper stamp duty", for the words "Fifty paise" the words "one rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 22] Amendment of Article 20.— In the said Schedule, in Article 20 (Chartered Party), in the column relating to the "proper stamp duty", for the words "Six rupees" the words "Ten rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 23] Substitution of Article 23.— In the said Schedule, for Article 23 (Conveyance) the following Article shall be substituted, namely :— “23. CONVEYANCE as defined by section 2 (10) not being a Transfer charged or substituted under No. 62 —

1. (a) If relating to immovable property where the amount or value of the consideration of such conveyance at set forth therein or the market value of the immovable property which is the subject of such conveyance, whichever is greater does not exceed Rs. 500/- Sixty rupees

and for every Rs. 1,000/-

or part thereof in excess of Rs. 1,000/- Provided that the duty payable shall be rounded off to the next multiple of ten rupees.

1. (b) if relating to movable propertywhere the amount or value of the consideration of such conveyance as set forth therein does not exceed Rs. 1,000/- Twenty rupees

and for every Rs. 1,000/- Twenty rupees or part thereof in excess of Rs. 1,000/- EXEMPTION:-Assignment of copy-right in musical works by resident of or first published in India. Explanation :—For the purposes of this Article, in the case of an agreement to sell an immovable property, where possession is delivered before the execution or at the time of execution, or is agreed to be delivered without executing the conveyance, the agreement shall be deemed to be a conveyance and stamp duty thereon shall be payable accordingly ; Provided that the provisions of section 47-A shall mutatis mutandis apply to such agreement ; Provided further that when conveyance in pursuance of-such agreement is executed, the stamp duty paid on the agreement shall be adjusted towards the total duty payable on the conveyance. [Vide Uttar Pradesh Act 22 of 1998, s. 24] Amendment of Article 24.— In the said Schedule, for Article 24 (copy or extract) the following Article shall be substituted, namely :“24. Copy or Extract certified to be a true-copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees —

1. (i) if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed ten rupees Ten rupees
2. (ii) in any other case not falling within the provisions of Section 6-A. Ten rupees EXEMPTION :—

1. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose ;
2. (b) Copy of, or extract from, any register relating to births, baptisms namings, dedications, marriages, divorces, deaths or burials.” [Vide Uttar Pradesh Act 22 of 1998, s. 25] Amendment of Article 28.—In the said Schedule, in Article 28 (Delivery order in respect of goods), in the column relating to the "description of, instrument" for the words "twenty rupees" the Words "one thousand rupees" and in the column relating to the "proper stamp-duty" for the words "Fifty paise" the words 'Ten rupees" shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 26] Amendment of Article 29.—In the said Schedule, in Article 29 (Divorce) in the column relating to the "proper Stamp duty" for the words. "Twenty-five rupees" the word "Fifty rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 27] Amendment of Article 31, 32, 33.-- In the said Schedule, in Article 31 (Exchange of Property), 32 (Further charge) and 33 (Gift), in the column relating to the "proper stamp duty" for the word and figures "No. 23" wherever occurring the words and figure "No. 23 clause (a)” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 28] Substitution of Article 34-A.— In the said Schedule, for Article 39-A (instrument), the following Article shall be substituted, namely:—

“34—A. INSTRUMENT correcting a purely clerical error in an instrument chargeable with duty and in respect of which the proper duty has been paid. Ten rupees”

[Vide Uttar Pradesh Act 22 of 1998, s. 29] Amendment of Article 35.—In the said Schedule, in Article 35 (Lease) —

1. (a) in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi), (vii) and (viii), in the column relating to the "proper stamp duty", for the word and figure "No. 23" wherever accruing the words and figure "No. 23 clause (a)" shall be substituted ;
2. (b) in clause (b), in the column relating to the "proper stamp duty" for the word and figure "No. 23" the words and figure "No. 23 clause (a)” shall be substituted:
3. (c) in clause (c), in column relating to the "proper stamp duty", for the word and figure "No. 23" the words and figure "No. 23 clause (a)" and for the words “Five rupees” the words “Ten rupees” shall be substituted ;
4. (d) after the existing proviso, the following proviso shall be inserted, namely :— "Provided further that where the lease purpose to letting of a building or flat for a term not exceeding five years, the duty shall, subject to a minimum of rupees one hundred and a maximum of rupees ten thousand, be chargeable at the rate of two per cent of the whole amount of the rent which would be paid or delivered for the entire term of the lease and the amount of fine or premium or money advanced, if any, as set forth in the lease and it shall be rounded off to the next multiple of rupees ten."
5. (e) after explanation (4) the following explanation shall be inserted, namely:— “(5) For the purpose of second proviso the expressions “building” and “flat” shall have the meanings respectively assigned to them in explanation (3) to clause (b-2) of Article 5.” [Vide Uttar Pradesh Act 22 of 1998, s. 30] Amendment of Article 36.— In the said Schedule, in Article 36 (Letter of Allotment of shares) in the column relating to the “proper stamp duty”, for the words “Fifty paise” the words “one rupee” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 31] Amendment of Article 39.— In the said Schedule, in Article 39 (MEMORANDUM OF ASSOCIATION OF A COMPANY), —
6. (a) in clause (a), in the column relating to the “proper stampduty”, for the words “two hundred rupees”, the words “Five hundred rupees” shall be substituted ;
7. (b) In clause (b), in the column relating to the “proper stampduty”, for the words, “five hundred rupees”, the words “one thousand rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 32] Amendment of Article 40.— In the said Schedule, in Article 40 (Mortgage-deed), —
8. (a) in clause (a), in the column relating to the “proper stampduty”, for the words and figure “No. 23”, the words and figure “No. 23 clause (a)” shall be substituted ;
9. (b) in clause (c), in the column relating to the “proper stampduty”, for the words “two rupees and twenty five naye paise” wherever occurring the words “Ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 33] Amendment of Article 41.— In the said Schedule, in Article 41 (Mortgage of a crop) (a) in clause (a), —
   • (i) in the column relating to the “description of instrument”, for the words and figure “Rs. 200”, wherever occurring the word and figure “Rs. 6000” shall be substituted ;
   • (ii) in the column relating to the “proper stamp duty”, for the words “Thirty five naye paise”, wherever occurring the word and figure “Ten rupees” shall be substituted ; (b) in clause (b), —
   • (i) in the column relating to the “description of instrument”, for the words and figure “Rs. 100”, wherever occurring the word and figure “Rs. 3000” shall be substituted ;
   • (ii) in the column relating to the “proper stamp duty”, for the words “Sixty Naye paise”, wherever occurring the word “Twenty rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 34] Amendment of Article 42.— In the said Schedule, in Article 42 (Notarial Act) in the column relating to the “proper stamp-duty”, for the words “Three rupees and fifty naye paise”, the words “Ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 35] Amendment of Article 43.—In the said Schedule, in Article 43 (Note or Memorandum),—
10. (a) in column relating to the “description of instrument”, for the words “Twenty rupees”, wherever occurring the words “Two hundred rupees” shall be substituted ;
11. (b) in clause (a), in the column relating to the “proper stamp duty”, for the words “One rupees” the words “Ten rupees” shall be substituted ;
12. (c) in clause (b), in the column relating to the “proper stamp duty”, for the words and figure “seventy five rupees ; one rupee for every Rs. 10,000”, the words and figure “one thousand rupees ; ten rupees for every Rs. 20,000” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 36] Amendment of Article 44.— In the said Schedule, in Article 44 (Note of Protest) in the column relating to the “proper stamp-duty”, for the words “Three rupees”, the words “Ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 37] Amendment of Article 45.—In the said Schedule, in Article 45 Partition in the column relating to the “proper stamp-duty”, for the words “five rupees”, wherever occurring the words “Ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 38] Amendment of Article 46.— In the said Schedule, in Article 46 (Partnership), —
13. (a) in part A, for the word and figure “Rs. 4000”, wherever occurring, the word and figure “Rs. 10,000” shall be substituted ;
14. (b) in part B, in the column relating to, the "proper stamp duty", for the words and figure "the same duty as a Bond (No. 15) for Rs. 1,000", the Words "one hundred rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 39] Amendment of Article 48.—In the said Schedule, in Article 48 (Power of Attorney), —
15. (a) in clause (a), in the column relating the “proper stamp duty”, for the words “Three rupees” the word “Ten rupees” shall be substituted ;
16. (b) in clause (b), in the column relating to the "proper stamp duty", for the words "Ten rupees", the Words "Twenty rupees" shall be substituted.
17. (c) in clause (c), in the column relating to the "proper stamp duty", for the word and figure "No. 23" the Words and figure "No. 23 clause (a)" shall be substituted.
18. (d) in clause (ee), in the column relating to the "proper stamp duty", for the word and figure "No. 23" the Words and figure "No. 23 clause (a)" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 40] Amendment of Article 50.— In the said Schedule, in Article 50 (Protest of bill or note), in the column relating to the “proper stamp-duty”, for the words “Five rupees”, the words “ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 41] Amendment of Article 51.—In the said Schedule, in Article 51 (Protest by the Master of a ship), in the column relating to the “proper stamp-duty”, for the words “five rupees”, the words “ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 42] Amendment of Article 54.—In the said Schedule, in Article 54 (Re-conveyance of Mortgaged Property) in the column relating to the “proper stamp-duty”, for the word and figure “No. 23” wherever occurring the word and figure “No. 23 clause (a)” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 43] Amendment of Article 57.— In the said Schedule, in Article 57 (Security-Bond or Mortgage-Deed), (a) in clause (a), in the column relating to the "description of instrument" for the word and figure "Rs. 1000" the word and figure "Rs. 100" and in the column relating to the “proper stamp duty”, for the words and figure “The same duty as a Bond (No. 15) for the amount secured” the words “Ten rupees” shall be substituted.
19. (b) in clause (b), in the column relating to the "proper stamp duty", for the word and figure "The same duty as a Bond (No. 15) for Rs. 1000" the words "One hundred rupees" shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 44] Amendment of Article 58.—In the said Schedule, in Article 58 (Settlement) in part A, in the column relating to the “proper stamp-duty”, for the words “five rupees” the words “ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 45] Amendment of Article 60.—In the said Schedule, in Article 60 (Shipping Order), in the column relating to the “proper stamp duty”, for the words “Fifty paise” the words “Ten rupees” shall be substituted ; [Vide Uttar Pradesh Act 22 of 1998, s. 46] Substitution of Article 61.—In the said Schedule, in Article 61 (Surrender of lease), the following Article shall be substituted, namely :— “61. SURRENDER OF LEASE The same duty as a Bond (No. 15) for a consideration of Rs. 1000 or the duty with which such lease is chargeable whichever is less ; Provided that the duty payable shall be rounded off to the next multiple or ten rupees. EXEMPTION Surrender of lease where such lease is exempted from duty.” [Vide Uttar Pradesh Act 22 of 1998, s. 47] Amendment of Article 62.—In the said Schedule, in Article 62 (Transfer), (a) for clause (b), following clause shall be substituted, namely:— “(b) of debentures, being marketable securities whether the debenture is liable to duty or not, except debentures provided for by section 8

1. (b) in clause (c)(i) for sub clause (i), the following sub clause shall be substituted namely:-

“ (i) if the duty on such bond, mortgage Deed or policy does not exceed one hundred Rupees the duty with which such bond, mortgage-deed or policy is chargeable; provided that the duty payable shall be rounded off to the next multiple of ten rupees;”

(ii)- in sub clause (ii) in the column relating to the “proper stamp duty” for the words “Seventy Five rupees” shall be substituted and after the proviso the following proviso shall be inserted,at the end namely:- “provided further that the duty payable shall be rounded off to the next multiple of ten rupees:-

1. (c) in clause (d), in the column relating to the “proper stamp duty” for the words “ Sixty-seven rupees and fifty paise” the words “One hundred ripees” shall be substituted;
2. (d) in clause (e), in the column relating to the “proper stamp duty” for the words “ Thirty four rupees or such smaller amount as may be chargeable under clauses (b) and (c) of this Article”, the words “seventy rupees” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 48] In the said Schedule, in Article 63(Transfer of lease), in the column relating to the “proper stamp duty” for word and figure “No 23” the words and figure No “23 clause(a)” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 49] In the said Schedule, in Article 64(Trust), in part A, in clause (b), in the column relating to the “proper stamp duty” for the words “Three rupees” the words “Ten rupees” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 50] In the said Schedule, in Article 65(Warrant of goods), in the column relating to the “proper stamp duty” for the words “Three rupees” the words “Ten rupees” shall be substituted. [Vide Uttar Pradesh Act 22 of 1998, s. 51] Amendment of Article 3 of Schedule 1-B to Act no. 2 of 1899.— In Schedule I-B to the Indian Stamp Act, 1899, hereinafter referred to as the said Schedule, in Article 3 (Adoption-Deed), in the column relating to the "Proper Stamp Duty" for the words "seventy-five rupees," the words “one hundred rupees" shall be substituted. [Vide Uttar Pradesh Act 23 of 1988, s. 2] Amendment of Article 6 of the said Schedule.—In the said Schedule, in Article 6 (Agreement relating to deposit of title deeds, pawn or pledge), in clause (2), in sub-clause (a), in the column relating to the "Proper stamp duty" for the figures set out in column 1 of the table below, be figures set out respectively against them in column 2 thereof Shall be substituted, namely :

[Vide Uttar Pradesh Act 23 of 1988, s. 3] Amendment of Article 15 of the said Schedule .— In the said Schedule, in Article 15, (Bond), in the column relating to the "Proper stamp duty", for the words set out in column 1 of the table below, the words set out respectively against them in Column 2 thereof shall be substituted, namely :—

[Vide Uttar Pradesh Act 23of 1988, s. 4] Amendment of Article 23 of the said Schedule.— In the said Schedule, in Article 23, (Conveyance), in the column relating to the "Proper stamp duty", for the figures set out in column 1 of the table below, the figures set out respectively against them in Column 2 thereof shall be substituted, namely :— Column 1 Column 2 Rs. P. 4 75 9 50 Rs. P. 6 25 12 50 25 00 37 50 50 00 62 50 75 00 19 00 28 50 38 00 47 50 57 00 66 50 76 00 85 50 95 00 47 50 87 50 100 00 112 50 125 00 62 50 [Vide Uttar Pradesh Act 23 of 1988, s. 5] Substitution of Article 24 of the said Schedule.— In the said Schedule, for Article 24, (Copy or extract), the following Article shall be substituted, namely :— “24. Copy or extract certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees—

1. (i) if the original was not chargeable with duty or if the duty with Which it was chargeable does not exceed three rupees. Two rupees and twenty-five paise when the copy or extract is of an agricultural lease or of a mortgage deed or sale-deed of agricultural land ; in any other case, five rupees.
2. (ii) in any other case not falling within the provisions of section 6-A. Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or sale-deed of agricultural land and the value of the subject-matter of the original does not exceed one-thousand rupees ; in any other case ten rupees. or; Exemption

1. (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose
2. (b) Copy of, or extract from, any register relating to births, baptisms, naming dedications, marriages, divorces, deaths or burials." [Vide Uttar Pradesh Act 23 of 1988, s. 6] In the said Schedule; in Article 48 (Power of Attorney) –
3. (a) in clause (b), in the column relating to "Proper stamp duty." for the words "Six rupees" the words "Ten rupees" shall be substituted;
4. (b) in clause (c), in the column relating to “Proper stamp duty” for the words “Twenty-four rupees" the words. "Fifty rupees" shall be, substituted ;
5. (c) in clause (d), in the column relating to "Proper stamp duty" for the words "Forty-eight rupees" the words "One hundred rupees" shall be substituted ;
6. (d) In clause (f), in the column relating to "Proper stamp duty” for the word “Six rupees" the words "Ten rupees" shall be substituted ; [Vide Uttar Pradesh Act 23 of 1988, s. 7] Amendment of Schedule 1-B to Act no. II of 1899.—In Schedule I-B to the Indian Stamp Act, 1899—
7. (a) in Article 15 (Bond), in the column relating to the "Proper Stamp Duty", for the words set out in column 1 of the table below, the words set out respectively against them in column 2 of the table below, shall be substituted, namely : COLUMN 1 COLUMN 2 (Existing words) (Words to be substitute Fifty paise Two rupees Four rupees and twenty-five paise Eight rupees and fifty paise Twelve rupees and seventy-five paise Seventeen rupees Twenty-one rupees and twenty-five paise Twenty-five rupees and fifty paise One rupee Two rupees and fifty paise Four rupees and seventy five paise Nine rupees and fifty paise Fourteen rupees and twenty five paise Nineteen rupees Twenty-three rupees and seventy five paise. Twenty-eight rupees and fifty paise Twenty-nine rupees and seventyfive paise Thirty-four rupees Thirty-eight rupees and twentyfive paise Forty-two rupees and fifty paise Twenty-one rupees and twentyfive paise Thirty-three rupees and twenty five paise Thirty eight rupees Forty-two rupees and seventy-five paise Forty-seven rupees and fifty paise Twenty-three rupees and seventy- five paise.
8. (b) in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the figures set out in column 1 of the table below, the figures set out respectively again them in column 2 of the table below, shall be substituted, namely :— COLUMN 1 COLUMN 2 (Existing figures) ( figures to be substituted) Rs. P. 4 00 8 50 Rs. P. 4 75 9 50 17 00 19 00 25 50 34 00 42 50 51 00 59 50 68 00 76 50 85 00 42 50 28 50 38 00 47 50 57 00 66 50 76 00 85 50 95 00 47 50 [Vide Uttar Pradesh Act 32 of 1985, s. 2] Uttar Pradesh Insertion of new article 38A.—In Schedule I-B to the Indian Stamp Act, 1899 after article 38, the following article shall be inserted, namely:-- “38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959 (Act No. 54 of 1959),--
9. (A) Licence relating to following arms:
   • (i) Revolvers or Pistols Two thousand rupees
   • (ii) Rifles One thousand five hundred rupees
   • (iii) DBBL Weapons One thousand rupees
   • (iv) SBBL Weapons One thousand rupees
   • (v) ML Weapons Two hundred rupees
10. (b) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962:
    • (i) Form XI Ten thousand rupees
    • (ii) Form XII Ten thousand rupees
    • (iii) Form XIII Five thousand rupees
    • (iv) Form XIV Three thousand rupees
11. (c) Renewal of licence relating to following arms:
    • (i) Revolvers or Pistols One thousand rupees
    • (ii) Rifles Seven hundred fifty rupees
    • (iii) DBBL Weapons Five hundred rupees
    • (iv) SBBL Weapons Five hundred rupees
    • (v) ML Weapons Five hundred rupees
12. (d) Renewal of licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962:
    • (i) Form XI Three thousand rupees
    • (ii) Form XII Three thousand rupees
    • (iii) Form XIII Two thousand rupees
    • (iv) Form XIV One thousand rupees. [Vide Uttar Pradesh Act 23 of 1998, s. 2]

SCHEDULE II.— [Enactments repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914), s. 3 and the Second Schedule.