Stamp where value of subject matter is indeterminate

Where the amount or value of the subject matter of any instrument chargeable with advalorem duty cannot be or could not have been, ascertained at the date of its execution, or first execution, nothing shall be claimable under such instrument more than the highest amount or value for which, if stated in an instrument of the same description, the stamp actually used would, at the date of such execution have been sufficient: Provided that, in the case of the lease of mine in which royalty or a share of the produce is received as the rent or the part of the rent it shall be sufficient to have estimated such royalty or the value of such share, for the purpose of stamp duty- (a) When the lease has been granted by or on behalf of the Government, at such amount or value as the Collector may having regard to all the circumstances of the case, have estimated as likely to be payable by way of royalty or share to the Government under the lease, or (b) when the lease has been granted by any other person, at Rs. 20,000 a year; and the whole amount of such royalty or share, whatever it may be, shall be claimable under such lease: Provided also that, where proceedings have been taken in respect of any instrument under section 31 or 39 the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution. on the roll of the High Court- (a) In the case of an advocate: Five hundred rupees. (b) In the case of an attorney: Two hundred and fifty rupees. Exemptions: (a) Entry as an Advocate on the roll of the High Court, when he has been previously enrolled as a Vakil in the same High Court or as an Advocate or Vakil in any other High Court. (b) Entry as an Attorney on the roll of any High Court when he has been previously enrolled as an Advocate or Vakil in the same High Court or as an Advocate, Vakil or Attorney in any other High Court.