Partnership-

A. Instrument of -

1. (a) where there is no share of contribution in partnership or where such share of contribution does not exceed Rs. 50,000. Two thousand rupees.
2. (b) where such share of contribution is in excess of Rs. 50,000. Two percent of the shares contributed, subject to a minimum of rupees two thousand and a maximum of rupees ten thousand.
3. (c) where such share of contribution is brought by way of immovable property. Two percent on the market value of 5. Amendment of Section For Section 41 of the principal Act, the following section shall be substituted, namely:- Instrument unduly stamped by accident. "41. If any instrument chargeable with duty and not duly stamped, not being a receipt or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, together with an interest of one percent of the deficient portion of stamp duty for every month or part thereof, from the date of execution of the instrument till date of payment, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, receive such amount and proceed as next hereinafter prescribed.".