Schedule

—————— ee — Si. No Descriptton of suslrument Proper stamp duly 1 ACKNOWLEDGEMENT of a debt exceeding twenty Ten naye paise 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: Pro- ) vided 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. o 2 ADMINISTRATION BOND including a bond given under Section 291 or Section 375 of the Indian Suc- cession Act, 1925 (Central Act, XX XIX of 1925) or Section 6 of the Government Savings Banks Act, 1873— (a) _ Where the amount or value secured does not exceed Rs. 10 ~ . Fifteen naye paise Where it exceeds Rs 10 and does not exceed Rs. 50 Fifty naye paise Where it exceeds Rs. 50 and does not exceed Rs. 100 One rupee ‘Where it exceeds Rs 100 and does not exceed Rs, 200 Two rupeees © Where it exceeds Rs. 200 and does not exceed Rs. 300 Three rupees Where it exceeds Rs. 300 and does not exceed Rs. 400 Four rupees _— -_ J — Sl. No. Description of Instrument Proper stamp duty where it exceeds Rs. 400 and does not exceed Rs. 560 Five rupees Where it exceeds Rs. 500 and does not exceed Rs. 600 Six rupees fifty naye paise Where it exceeds Rs. 600 and does not exceed Rs. 700 Seven rupees fifty naye paise Where it exceeds Rs. 700 and does not exceed Rs. 800 Eight rupees fifty naye paise Where it exceeds Rs 800 and does not exceed Rs. 900 Nine rupees fifty naye paise Where it exceeds Rs. 900 and does not exceed Rs. 1000 Ten rupees fifty naye paise (b) In any other case Twelve rupees fifty naye paise 3 ADOPTION DEED, that is to say, any instrument Twenty rupees (other than a Will), recording an adoption or confer- ring 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 Two rupees fifty naye paise declare instead of swearing, . Exemptions Affidavit or declaration in writing when made— 3 (a) as a condition of enlistment under the Army Act, 1050 (Central Act XLVI of 1950) (b) for the immediate purpose of being filed or used R in any Court or before the officer of any Court ; or (c¢) for the sole purpose of enabling any person to rece- ive any pension or charitable allowance, . v - PE ¢ “b Me ee ee eee eee mee - > . + ¢ Jb oo» 5 AGREEMENT OR MEMORANDUM OF AGREE- - MENT— (a) If relating to the sale of a bill of exchange; Forty naye paise {b) If relating to the sale of Government security or Subject to a maximum of Twenty rupees, share in an incorporated company or other body Twenty naye paise for every Rs. 10,000 or corporate ; part therof of the value of the security or share. {c) If not otherwise provided for One rupee fifty naye paise. Exemptions . Agreement or memorandum of agreement— ’ (a) for cr relating to the sale of goods or merchandise i exclusively, not being a note or memorandum char- - under No. 39; 3 (b) made jn the form of tenders to the Central Govern- ment, or to the Government of Kerala, for, or relat- ing to any loan. 6 AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE, that is to say, any instrumentevidencing any agreement relat ing to— (1) the deposit of title deeds or instruments constitu- ting or being evidence of the title to any property whatever (other than marketable security), or St. No. Deccraption of instrument Proper stamp duly (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— If drawn in If drawnin set (a) if such loan or debt is repayable on demand or more If drawn singly setof two for of three for than three months from the date of the instrument each part of ea part of evidencing the agreement Rs. nP. Rs. oP. Rs. np. (i) 1f the amount secured does not exceed Rs. 200 0 60 0 40 0 20 — (ii) If it exceeds Rs. 200 but does not exceed Rs. 400 1 10 0 60 0 40 > do. L400 do. 600 1 20 0 <0 0 60 do. 600 do. 800 2 30 1 10 0 80 do. 800 do. 1000 2 80 1 50 0 <0 do. 1000 do. 1200 3 490 17 1 10 do. 1200 do. 1600 4 50 2 30 1 56 do. 1600 do. 2500 6 80 3 40 2 30 do. 2500 do. 5000 13 50 6 80 4 50 do. 5000 do. 7500 20 30 10 10 6 80 do. 7500 do. . 10000 27 00 13 50 9 00 do. 10000 do. 15000 40 50 20 30 13 50 do. 15000 do. 20000 54 00 27 00 18 00 I'S 4 . v RN IS IS - “ ry » (> If it exceeds 20000 but does not exceed Rs. 25000 67 50 33 80 22 S50 do. 25000 do. 30000 81 00 40 50 27 00 and for every additional Rs 10,00) or part thereof in 27 60 13 50 9 00 excess of Rs. 30,000 (b) 1f such loan or debt repayable not more than 3 Half the duty payble under clause (a) (i) or (ii) "months from the date of such instrument. above Exemption Instrument of pawn or pledge of goods if unattested. 7? APPOINTMENT IN EXECUTION OF A POWER, Thirty five rupees WHETHER OF trustees or of property movable or immovable, where made by any writing not being a Will 8. APPRAISEMENT OR VALUATION MADE other- [= wise than under an order of a Court in the course of © a suit. (a) Where the amount does not exceed Rs. 1, 000 The same duty as a Bottomry Bond (No. 14) for ) such amount (b) in any other case Twelve rupees fifty naye paise Exemptions (a) Appraisement or valuation made for the informa- tion of one party only, and not being in any man- ner obligatory between parties either by agree- ment or operation of law, (b) Appraisement of crops for the purpose of ascer- taining the amount to be given to a landlord as - rent -_— _ - ~ ~ UU UE Si. No. Descriplion of Tistrument Proper stamp duty 9 APPRENTICESHIP DEED, including every writing Seven rupees fifty naye paise relating to the service or tuition of any apprentice, clerk or servant placed with any master 10 learn any profession, trade or employment, not being articles of clerkship (No. I1) 10 ARTICLES of ASSOCIATION OF A COMPANY One hundred rupees Exemption : Articles of any association not formed for profit and reg- istered under section 25 of the Companies Act, 1956 —_ (Certral Act 1 of 1958) S 11 ARTICLES OF CLERKSHIP or contract, whereby Three hundred and seventy-five rupees any person first becomes bound to serve as any clerk in order to his admission as an attorney in the High Court 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 the order of the court in the course of a suit— (a) Where the amount or value of the property to The same duty as a Bottomry Bond (No. 14) for which the award relates as set-forth in such award such amount does not exceed Rs, 1,000; FS ov . . ‘ IS N - - M v (8-2 (b) If it exceeds Rs. 1,000 but does not exceed Rs. Fifteen rupees : 5,000; and for every additional Rs 1,000 cr part One rupee subject to a maximum of one hundred: thereof in excess of Rs. 5,000, rupees 13 BOND as defined by Section 2 (a), not being a deben- - ture and not being otherwise provided by this Act or by the Court Fees Act or other enactment for the time being in force— Where the amount or value secured does not exceed Twenty five naye paise Rs 10 Where the amount exceeds Rs. 10 and does not exce- Fifty naye paise • ed Rs. 50 Ce Where it exceeds Rs. 50 and does not exceed Rs. 109) ~~ One rupee = Where it exceeds Rs. 100 and does not exceed Rs 200 Two rupees twenty five naye paise = Where it exceeds Rs. 200 and does not exceed Rs. 300 ~~ Three rupees fifty naye paise Where it exceeds Rs, 300 and does not exceed Rs, 400 Four rupees seventy five naye paise ‘Where it exceeds Rs 400 and does not exceed Rs 500 Six rupees Where it exceeds Rs 500 and does not exceed Rs. 600 ~~ Seven rupees fifty naye paise Where it exceeds Rs. 600 and does not exceed Rs. 7200 Eight rupees seventy five naye paise Where it exceeds Rs. 200 and does not exceed Rs. 800 ~~ Ten rupees . • Where it exceeds Rs 800 and does not exceed Rs. 900 Eleven rupees twenty five naye paise ‘Where it exceeds Rs. 200 and does not exceed Rs. 1,000 Twelve rupees fifty naye paise And for every Rs. 500 or part thereof in excess of Six rupees twenty-five naye paise Rs. 1,000 — ee ——— eee ——— ——— ee ———_ ———————— SL. No. Description of Iusirument Proper stamp duly Exemptions I (a) Bail bonds and recognizances executed in Criminal cases (b) Bond, when executed by any person for the pur- pose of guaranteeing that the local income derived from private subscriptions to a charitabledispensary or hospital or any other object of public utility, shall not be less than a specified sum per mensem. 14 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— = • Where the amount or value secured does not exceed i © Rs. 10 Twenty five naye paise Where it exceeds Rs. 10 and does not exceed Rs. 50 Fifty naye paise . R Where it exceeds Rs. 50 and does not exceed Rs. 100 One rupee twenty five naye paise oo Where it exceeds Rs 100 and does not exceed Rs. 200 Two rupees fifty naye paise . Where it exceeds Rs, 200 and does not exceed Rs. 300 Three rupees seventy five naye paise Where it exceeds Rs. 300 and does not exceed Rs 400 Five rupees R Where it exceeds Rs. 400 and does not exceed Rs. 500 Six rupees twenty five naye paise Where it exceeds Rs. 500 and does not exceed Rs. 600 Seven rupees fifty naye paise | Where it exceeds Rs. 600 and does not exceed Rs 700 Eight rupees Seventy five naye paise Where 1t exceeds Rs. 700 and does not exceed Rs. 800 Ten rupees . Where it exceeds Rs 800 and does not exceed Rs 900 Eleven rupees twenty five naye paise Where it exceeds Rs. 900 and does not exceed Rs. 1,000 Twelve rupees fifty naye paise : And for every Rs, 500 or part thereof in excess of Six rupees twenty five naye paise Rs 1,000 — [3 . v . . R Je N - "3 4 o> A 3 15 CANCELLATION—Instrument of (including any in- Fifteen rupees strument by which any instrument previously exe- cuted is cancelled) if attested and not otherwise provided for 16 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 by the Government, Collector or other Revenue Officer— (a) Where the purchase money does not exceed Thirty-five naye paise Rs. 10. n —_— (b) Where the purchase money exceed Rs. 10 but Seventy naye paise fel does not exceed Rs. 25. (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 17 CERTIFICATE OR OTHER DOCUMENT evidenc- Twenty naye paise ing the right or the title of the holder thereof or . any other person either to any share, scrip or stock in or of any incorporated company or other body corporate or to become proprietor of share, scrip or stock in or of any such company or body. . 18 CHARTER PARTY, that is to say, any instrument 1 WO rupees fifty naye paise . except an agreement for the hire of a tugsteamer • whereby a vessel or some specified principal part hd thereof is let for the specified purpose of the char- terer whether it includes a penalty clause or not SSS shots -_—— _—_—— St. No. Descriplion of wustrumeni Proper Stamp duty "19 CHITTY OR KURI varicla where the total amount Two rupees subscribed exceeds Rs 100 20 COMPOSITION DEED, that is to say, any instrument Twenty one rupees | executed by the debtor whereby he conveys his pro- i perty for the benefit of his creditors or whether I payment of a composition or dividend on their debt 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. —- 1 21 CONVEYANCE (as defined by Section 2 (d) not be- 4 ing a transfer charged or exempted under No 54) i ‘Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs 50 One rupee Twenty five naye paise Where it exceeds Rs. 50 but does not exceed Rs. 100 Two rupees fifty naye paise | Where it exceeds Rs. 100 but does not exceed Rs 200 Five rupees ‘Where it exceeds Rs. 200 but does not exceed Rs. 300 Seven rupees fifty naye paise ) Where it exceeds Rs. 300 but does not exceed Rs. 400 Ten rupees Where it exceeds Rs. 400 but does not exceed Rs. 500 Twelve rupees fifty naye paise ' Where it exceeds R$ 500 but does not exceed Rs 600 Fifteen rupees ‘Where it exceeds Rs. 600 but does not exceed Rs. 700 Seventeen rupees fifty naye paise ! Where it exceeds Rs 700 but does not exceed Rs. 800 Twenty rupees . Where it e¥ceeds Rs. 800 but does not exceed Rs. 200 Twenty two rupees fifty naye paise EH) | (FS | ¥ - ~ ¢ &. N ~ < ‘ Ad oY Where it exceeds Rs. 200 but does not exceed Rs. 1000 Twenty five rupees And for every Rs. 500 or part thereof in excess of Twelve rupees fifty naye paise Rs. 1,000 22 COPY OR EXTRACT, certified to be a true copy or extract by or if by order of any public officer and not chargeable under the law for the time being in force relating to court fees— h (3) If the original was not chargeable with daty or One rupee Twenty five naye paise the duty with which it was chrgeable does not ex- ceed Rupee one B (ii) In any other case Two rupees fifty naye paise Exemptions = (a) Copy.of any paper which a public officer is express- hd ly required bv law to make or furnish for record in any public office or for any public purpose. (bh) Copy of, or extract from, any register relating to births, baptisms namings, dedicatiens, marriages, divorces, deaths or burials 23 COUNTERPART OR DUPLICATE of any instru- ment chargeble with duty and in respect of which the proper duty has been paid— (i) The duty with which the original instrument was The same duty as is payable chargeable does not exceed Rs. 2. 50 . on the original - (ii) In any other case Two rupees fifty naye paise JE EEE—————— -— Ram EEE a SY Si. No. Descrsplion of Instrument. Proper Stamp duly. Exemption ' Counterpart of any lease granted to a cultivator, when such lease is exempiled trom duty 24 CUSTOMS BOND— (a) Where the amount does not exceed Rs 1,000 The same duty as Bottomry Bond (No. 14) for such amount (b) In any other case Fifteen rupees 25 DELIVERY ORDER in respect of goods, that is to Fifteen naye paise : — say, any instrument entitling any person therein ES 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 de- posited on rent or hire or upon any wharf, such in- strument being signed by or on behalf of the owner of such goods, upon the sale or transfer of the pro- perty therein where such goods exceed in value twenty rupees. 26 DIVORCE—Instrument of, that is to say, any instru- Ten rupees ment by which any -person effects the dissolution of his marriage ye v a < R A ee . I. + tl v 2/ ENTRY AS AN ADVOCATE 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) BEatry 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 S High Court, 28 EXCHANGE OF PROPERTY—INSTRUMENT OF The same duty as a conveyance (No. 21) fora consideration equal to the value of the pro- perty of greater value asset forthin such in- 20 FURTHER CHARGE—instrument of, that is to say, Strument. any instrument imposing a further charge on mort- gaged property— (a) When the original mortgage is cne of the descri- The same duty as a conveyance (No. 21) for a ption referred to in clause (a) of article 36 (i.e. consideration equal to the amount of the further with possession) charge secured by such instrument. J A—— —_— _ _— Sl. No Description of Insts ument. Proper Stamp duty N (b) When such mortgage is ome of the description referred to in clause (b) of article 36 (i. e., with- out possession)— (i) If at the time of execution of the instrument of The same duty as a conveyance (No. 21) for further charge possession of property is given a consideration equal to the total amount of the or agreed to be given under such instrument charge (including the original mortgage and any further charge already made), less the duty already paid on such original mortgage and i further charge. (i1) If possession is not so given The same duty as a Bottomry Bond (No. 14) , for the amount of the further charge secured & i . by such instrument. 30 GIF [—Instrument of, not being a settlement or Will The same duty as a conveyance (No. 21) fora or transfer. consideration equal to the value of the pro- perty as set forth in the instrument. 31 INDEMNITY BOND R The same duty as a Security Bond (No. 49) for . . the same amount. 32 LEASE—including an under-lease or sub-lease and any agreement to let or sub-let.— (a) Where by such lease the rent is fixed and no premium is paid or deliverd— oo. (i) Where the lease purports to be for a term of less The same duty as a Bottomry Bond (No. 14) for than one year; ) ihe whole amount payable or deliverable under such lease. > > “ v ¢ . A . ee ee _ BY | > hl * ‘ v [Ad (i1) Where the lease purports to be for a term of less The same duty as a Bottomry Bond (No. 14) fof than one year but not more than 5 years; the amount or value of the average annual rent reserved. (ii) Where the lease purports to be for a term ex- The same duty as a Conveyance (No. 21) for a ceeding 5 years but not exceeding 10 years; consideration equal to the amount cr value of the average annual rent reserved. (iv) Where the lease purports to be for a term ex- The same duty asa Conveyance (No 21) fora ceeding 10 years but not exceeding 20 years; consideration equal tc twice the amount or value of the average annual rent reserved (v) Where the lease purports to be for a term ex- The same duty as a Conveyance (No. 21) for a ceeding 20 years but not exceeding 30 years; consideration equal to three times the amount or value of the average rent reserved (vi) Where the lease purports to be for a term exce- The same duty as a Conveyance (No 21) for a eding 30 years but not exceeding one hundred consideration equal to four times the amount & years; or value of the average annual rent reserved, (vii) Where the lease purports to be for a term ex- The same duty as a Conveyance (No 21) for a ceeding 100 years or in perpetuity; consideration equal to one sixth of the whole amount of rents which would be paid or deli- vered in respect of the first fifty years of the lease. ‘ (viii) Where the lease does not purport to be for any The same duty as a Conveyance (No 21) for a definite term 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. - - —_—mm——— tS. No Description of wnstrument Proper stamp duly (b) Where the lease is granted for a fine or pre. The same duty as a Conveyance (No. 21) for a ’ ! mium or for money advanced and where no consideration equal to the amount or value of rent is reserved. such fine or premium or advance as set forth in the lease. (c) Where the lease is granted for a fine or pre- The same duty as a Conveyance (No. 21) for a mium or for money advanced in addition to consideration equal to the amount or value of rent reserved. 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 5 } an agreement to lease is stamped with ad- <> valorem stamp required for a lease and a lease in pursuance of such agreement is subsequent- . Exemptions ly executed the duty on such lease shall not h exceed one rupee thirty naye paise. . (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 fn 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 reserv- : ed does no exceed one hundred rupees. » > « ~ ‘ 4 R a ———— Ne . A « > (¥ Explanation:—When a lessee undertakes to pay any recurring chage, such as Government revenues, the 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 amount so agreed to be paid Ly the lessee shall be deemed to be part of the rent (b) Leases of fisheries granted by theGovernment. 33 LETTER OF ALLOTMENT OF SHARES in any Twenty naye paise company or proposed company or in respect of any loan to be raised by any company or proposed company. 34 LETTER OF LICENCE, that is to say, any agree- Twenty-one rupees twenty-five naye paise = ment between a debtor and his creditors that the = latter shall for a specified term suspend their claims and allow the debtor to carry on business at his own discretion. 3% MEMORANDUM OF ASSOCIATION OF A COM- PANY— (a) If accompanied by articles of Association under Fifty rupees. the Companies Act, 1956 (Central Act 1 of 1358) {b) If not so accompanied. One hundred and twenty rupees. Exemption — Memorandum of any association not formed for profit = and registered under the Companies Act, 1956 (Cen- tral Act 1 of 1956) -—_ -_— | SL No. Description of Instrument Proper stamp duly 3 MORTGAGE DEED, NOT BEING AN AGREE- MENT relating to Deposit of Title deed, pawn or pledge (No. 6), Bottomry Bond, (No. 14) Mortgage of a crop (No. 37), Respondentia Bond (No. 48) or Security Bond (No. 49)— (a) When pessession of the propertly or any part of Same duty as a Conveyance (No. 21); fora the property comprised in such deed is given by consideration equal to the amount secured the mortgagor or agreed to be given by such deed. (b) When possession is not given or agreed tobe Same duty as a Bottomry Bond (No. I4), for given as aforesaid. the amount secured by such deed. ’ Explanation = A mortgagor who gives or has given to the mortgagee | a power-of-attorney to collect rents, or gives or has given to the mortgagee a lease, of the property mort- gaged or part thereof, is deemed to give possession thereof within the meaning of this article; (c) When a collateral or auxiliary or additional or One rupee twenty-five nave paise. substituted security or by way of further assur- ance for the above mentioned purpose where the principal or primary security 1s duly stamped— for every sum secured not exceeding Rs. 1,000 = and for every Rs. 1,000 or part thereof secured in ex- One rupee twenty-five nave paise. cess of Rs. 1,000 ! Ix ro. I. > M * M v hg Exemptions (1) Instruments executed by persons taking ad- vances frera Government for agricultural pur- poses or by their sureties as security for the repayment of such advances. (2) Letter of hypothecation accompanying a bill of exchange 37, MORTGAGE OF A CROP, including any instru- ments evidencing an agreement to secure the repay- ment of a loan made upon any mortgage of a crop is or is not in existence at the time of the mort- gage.— = (a) When the loan is repayable not more than 3 “© months from the date of the instrument — . for every sum secured not exceeding Rs. 200 Twenty naye paise for everv Rs. 200 or part thereof secured in ex- Twenty naye paise cess of Rs 200 (b) When the loan is repayable more than three months but not more than 18 months from the date of the instrument.— . for every sum secured not exceeding Rs. 100 Thirty-five naye paise + jor every Rs. 100 or part thereof secured in ex- Thirty-five naye paise cess of Rs 100 —_— _ —————————— ee ————— St. No. Description of Insirument Proper stamp duly - 38 NOTARIAL ACT, thatis to say, any instrument, lwo rupees twenty-five naye paise endorsement, note, attestation, certificate, or entry not being a Protest (No. 44) 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. 39 NOTE OR 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 twenty rupees. Twenty-five naye paise —- (b) of any stock or marketable security exceeding Subject to a maximum of Rupees Twenty, 2 in value 20 rupees. twenty naye paise for every Rs, 10,000 or part thereof of the value of the stock or security. 40 Note of protest by the Master of a ship Two rupees. 41 Partition—instrument of [as defined by Section 2 (K)] The same duty as a Bottomry Bond (No. 14) for the amount of the value of the separated share or shares os the propery. ' 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: I's > . v fl A • ee ee ee —— —————————— , N - A < _ _ (vr - Provided always that— (a) when an instrument of partition containing an agreement to divide property in se- verally is executed and 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 one rupee and twenty-five naye paise. (b) where land is held on Revenue Settlement for a period not exceeding thirty years and paying the full assessment, the value for 3 . the purpose of duty shall be calculated at twenty-five times the annual revenue. (c) where a final order for eftecting 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 parti- tion, and an instrument of partition in pursuance of such order or award is subse- quently executed, the duty on such instru- ment shall noc exceed one rupee and twenty- five naye paise, —————————— _— ——————— ee ———— St No. Description of instrument H Proper stamp duly 42 PARTNERSHIP— A. Instrument of— (a) Where the capital of the partnership does not Five rupees exceed Rs. 500 (b) In any other case Thirty rupees B. Dissolution of— Fifteen rupees 43 POWER OF ATTORNEY [as defined by section 2(p)} not being a proxy— ' (a) When executed for the sole purpose of procuring Seventy-five naye paise fe the registration of one or more documents in rela- < tion 10 a single transaction or for admitting exe- cution of one or more such documents. (b) When authorising one person or more to act in a One rupee fifty naye paise single transaction other than the case mentioned in clause (a) (c) When authorising not more than 5 persons to act Ten rupees fifty naye paise jointly and severally in more than one transaction or generally (d) When auciuisiug more than 5 but not more than Twenty-two rupees fifty naye paise 10 persons to act jointly and severally in more than one than one transaction or generally. y's ee • ld nN v < ~~ ~~ ———————— ee — > M * ‘ v (¥ (e) When given for consideration and authorising the The same duty as a Conveyance (No. 21), for attorney to sell any immovable property the amount of the consideration. (f} In any other case Two rupees twenty-five naye paise for each person authorised. Exglanation For the purpcses of this article, more persons than one when belonging the same firm shall be deemed to be one person. 44 PROTEST OF BILL OR NOTE, that is to say,any Two rupees. 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, 45 Protest by the Master of a Ship, that is to say, any Two rupees. 5 declaration of 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 writ- ing made by him against the charterers or the consi- gnees 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 46 RECONVEYANCE OF MORTGAGED PROPERTY- (a) If the consideration for which the property was The same duty as a Conveyance (No. 21) for the mortgaged does not exceed Rs. 1,000 amount such consideration as set forth in the reconveyance. (b) in any other case Twenty-five rupees. BE EEE — -_ | ——————— ee —— St. No. Description of Insti ument. Proper Stamp duly 47 RELEASE, that is to say, any instrument (not being : such a release as is provided for by Section 24), where- by a person renounces a claim upon another person or against any specified property— (a) If the amount or value of the claim does not ex- The same duty as a Bottomry Bond (No. 14) for - ceed Rs. 1,000 such amount or value as set forth in the _ release. (b) in any other case. Twelve rupees fifty naye paise. . 48 RESPONDENTIA BOND, that is to say, any instru- The same duty as a Bottomry Bond (No. 14) for [3 ment securing a loan on the cargo laden or to be laden the amount of the loan secured. @® on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. 49 SECURITY BOND OR MORTGAGE DEED, exacu- ted by way of security for the due execution of an office or 10 account for money or other property rece- ived 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 [3{., The same duty as a Bottomry Bond (No. 14) for the amount secured. (b) in any other case Twelve rupees fifty naye paise. (a » 4 ¥ “ . \ . SS EEE ————— — JE J » - “ - pe. . Ng k i Exemptions • bond or other instruments, when executed— (a) by ary person for the purpose of guaranteeing that the local income derived from private subs- - criptions to a charitable dispensary or hospital, cr any other object of public utility, shall not be less than a specified sum per mensem; ‘b) executed by personstakingadvancesfrom Govern- i ment for agricultural purposes or by their sureties as security for the repayment of such advances; (c) executed by officers of Government or their sure. ties to secure the due execution of an office or the due accounting for money or other property re- ceived by virtue thereof. —_ 50 SETTLEMENT— = A. Instrument of (including a deed of dower) Theisame duty 'as a Bottomary Bond (No. 14) for a sum equal to the amount or value of the properly settled asset forth in such settle- ment: _ Provided that where an agreement to settle is stamped with the stamp required for ao in- strument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such in- strument shall not exceed one rupee twenty- Iq five naye paise Exemption Deed of dower executed en the occasion of a marriage between Muhammadans —_— _— i Ss! No. Description of Inslrument Proper stamp duly "UB Revosationof: The same duty as a Bottomry Bond (No. 14) for a sum equal to the amount or value of the properly concerned as set forth in the instru- | ment of revocation, but not exceeding twenty- | five rupees. 51 SHARE WARRANTS to bearer issued under the One and a half times the duty payable on a Companies Act, 1956 (Central Act I of 1958). conveyance (No 21) for a consideration equal to the nominal amount of the shares specified in the warrant Exemptions. = , Share warrant when issued by a company in pur- & | suance of section 114 of the Indian Companies Act, fi 1956, to have effect only upon payment, as composi- , tion for that duty to the Collector of Stamp revenue : of — (a) one-and a-half per centum of the whole subs- cribed capital of the company; (b) if any company which has paid the said duty or composition ia full, subsequently issues an addition to its subscribed capital one-and-a-half \ per centum of the additional capital so issued. 52 SHIPPING-ORDER for or relating to the conveyance Fifteen naye paise. , of goods on board of any vessel. 53 SURRENDER OF LEASE— ‘a N > - « ° A N - ee — — > " A had q - No log (a) when the duty with which the lease is charge- The duty with which such lease is chargeable. able does not exceed Twelve rupees fifty naye paise (b) in any other case. Twelve rupees fifty naye paise Exemption Surrender of lease, when such lease is exempted from duty. 5¢ TRANSFER (whether with or without consideration)— (a) of debentures being marketable securties whether Fifty naye paise for every one hundred rupees the debenture is liable to duty or not. or part thereof of the face amount of the debenture. (b) Of debznture stocks Fifty naye paise for every one hundred rupees & or part thereof of the face amount of the debenture stock. (c) Of any interest secured by a Bond, mortgage deed or policy of insurance— 6) If the duty on such a bond, mortgage deed or pe quty with which such bond, mortgage deed policy does not exceed Twelve rupees and fifty cr policy of insurance is chargeable. naye paise. (ii) In any other case. Twelve rupees fifty naye paise. (d) Of any property under the Administrator Gene- Twenty-two rupees fifty naye paise ral’s Act, 1913, (Section 25); (e) Of any trust property without consideration from Ten rupees fifty naye paise or such smaller one trustee to another trustee or ‘from a trustee amount as may be charged under Clauses (a) to a beneficiary and (b) of this article. _—_ -— St. No. Descriplion of wstrument Proper Stamp duly : Exemptions Transfer by endorsement— (a) of a bill of exchange, cheque or promissory note; (b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods (c) of a policy of insurance; (d) of securities of the Central Government 55 TRANSFER OF LEASE by way of assignment and The same duty as a Conveyance (No 21) fora under-lease. consideration equal to the amount of the con-- sideration for the transfer. Exemption. — The transfer of any lease exempt from duty Fee | 56 TRUST— L A. Declaration of —Of or concerning any property The same duty as a Bottomry Bond (No. 14) when made by any writing not being a Will for a sum equal to the amount or value of the property concerned as set forth in the instru- ment but not exceeding forty-five rupees. B. Revocation of-——Of or concerning any property The same duty as a Bottomry Bond (No. 14) for when made by any instrument other than a Will. a sum equal to the amount or value of the properly cencerned as set ferth in the inst- rument but not exceeding thirty rupees, 57 WARRANT FOR GOODS, that is to say, any instru- Seventy-five naye paise. ment 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 aay dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. _— —— ~T Radi - - ~ [oN r ' — : < : Kl + td y _ I el TN ee _ 3