section 16
Denoting duty
The Kerala Stamp Act, 1959Chapter 11 i
Where the duty with which an instrument is chargeable, or its exemption from duty depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty shall, if application is made in writing to the Collector or the Registering Officer for that purpose, and on production of both the instruments, be denoted upon such first mentioned instrument, by endorsement under the hand of the Collector or the Registering Officer or in such other manner as the Government may by rules prescribe. (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 by the Government, Collector or other Revenue Officer- (a) Where the purchase money does not exceed Rs. 10: Thirty-five naye paise. (b) Where the purchase money exceed Rs. 10 but does not exceed Rs. 25: Seventy naye paise. (c) In any other case: The same duty as a conveyance (No. 21) for a consideration equal to the amount of the purchase money only.
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