The Indian Stamp (Manipur Amendment) Act, 1979

[1013? DgtngAzsent 3.! £3“? 3'7 ' Date ofPubticaaen ..t(1] II? THEINDIANSTAMP(MANIPURAMENDMENT)BEBE,1979 (AspassedbytheLegislativeAssembly,Manipuron25—9—79) (Art?No.£1erM901) A'11 BI-LL-‘Awd. toamendtheIndianStampAct,1899(ActIIof1899)initsapplication" totheStateofManipur. BEitenactedbytheLegislatureofManipurin_theThirtieth YearOftheRepublicofIndiaasfollows: 1.(1)ThisActmaybecalledtheIndianStamp(Manipur Amendment)Act,1979. 12)ItextendstothewholeoftheStateofManipug (3)ItshallcomeintoforceonsuchdateastheGovernment maybynotificationintheOfficialGazetteappoir..t. 2.insub-section(1')ofsection4andintheprovisotosection6 oftheIndianStampAct,1899asapplicabletotheStateofManipur hereaftenreferredtoasthePrincipalActthewords“tworupees” wherevertheyoccur,theWords“tworupeesandpaisefitty”shallbe substituted

For the Schedule I appended to the Principal Act, the following Schedule shall be substituted, namely,— SCHEDULE I STAMP DUTY ON CERTAIN INSTRUMENTS (See section 3 and first Proviso) 2. ADMINISTRATEON BOND including a bond given under section 6 of the Government Savings Banks Act, 1873 (Act V of 1873) or section 291 or section 375 or section 376 of the Indian Succession Act, 1925 (Act XXXIX of 1925) (a) Where the amount does not exceed Rs. 1,000/- The same duty as a bond (No. 15) for such amount. (b) in any other case. Eighteen 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. Thirty six rupees. 4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of Swearing. Three rupees sixty paise. EXEMPTION 5. Affidavit or declaration in writing when made (a) As a condition or enlistment under the Indian Army Act, 1950 (Act XLVI of 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. 5. 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 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— (3) 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 agreement— if the amount of loan does not exceed Rs. 5000/- Three rupees. if it exceeds Rs. 5000/- and does not exceed Rs. 1,000/- Six rupees. and for every Rs. 1,000/- or part thereof in excess Rs. 1,000/- Six rupees. (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). EXEMPTION Inspection of pawn or pledge of goods if unattested. 6. APPOINTMENT IN EXECUTION A POWER, Whether or 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/- Thirty rupees. (b) in any other case. Fifty-four rupees. 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) in any other case. Eighteen 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. EXEMPTIONS Instruments 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. 11. AWARD, that is to say, any decision in writing by an arbitrator or umpére 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 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 rupees. 13. BILL OF EXCHANGE (as defined by S. 2(2) not being a bond, Bank Note or currency notes :— (b) Where payable otherwise than on demand :— (i) where payable not more than three months after date or sight— if the amount of the bill or note does not exceed Rs. 500/- One rupee and fifty paise. if it exceeds Rs. 500/- but does not exceed Rs. 1,000/- Three rupees. and for every additional Rs. 1,000/- or part thereof in excess of Rs. 1,000/- Three rupees. (ii) Where the payable more than three months but not more than six months after date or sight— If the amount of bill or note does not exceed Rs. 500/- Three rupees. If it exceeds Rs. 500/- but does exceed Rs. 1,000/- Six rupees. and for every additional Rs. 1,000/- or part thereof in excess of Rs. 1,000/- Six rupees. (iii) Where payable more than six months but not more than nine months after date sight— If the amount of the bill or note does not exceed Rs. 500/- Four rupees fifty paise. If it exceeds Rs. 500/- but does not exceed Rs. 1,000/- Nine rupees. and for every additional Rs. 1,000/- or part thereof in excess of Rs. 1,000/- Nine rupees. (iv) Where payable more than nine months but not more than one year after date sight— It‘ the amount of the hilt or note does not exceed Rs. 500/- Six rupees. If it exceeds Rs. 500/- but does not exceed Rs. 1,000/- Twelve rupees. and for every additional Rs. 1,000/- or part thereof in excess of Rs. 1,000/- Twelve rupees. (c) Where payable at more than one year after date or sight— It‘ the amount of the bill or note does not exceed Rs. 500/- Twelve rupees. If it exceeds Rs. 500/- but does not exceed Rs. 1,000/- Twenty four rupees. and for every additional Rs. 1,000/- on part thereof in excess of Rs. 1,000/- Twenty four rupees. 14. BILL OF LADING (including a through bill of lading). (a) Bill of lading when the goods therein describing are received at a place Within the limits of any port as defined under the Indian Ports Act, 1908 (15 of 1908) and are to be delivered at another place within the limits of the same port. Thirty paise. (b) Bill of lading when executed out of India and relating to property to be delivered in India. Sixty paise. N.B.—If a bill of lading is drawn in part, the proper stamp therefor 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 VII of 1870. Where the amount or value secured does not exceed Rs. 10/- One rupee twenty paise. Where it exceeds Rs. 10/- and does not exceed Rs. 50/- Three rupees. Where it exceeds Rs. 50/- and does not exceed Rs. 100/- Four rupees fifty paise. Where it exceeds Rs. 100/- and does not exceed Rs. 200/- Six rupees. Where it exceeds Rs. 200/- and does not exceed Rs. 300/- Eight rupees ten paise. Where it exceeds Rs. 300/- and does not exceed Rs. 400/- Ten rupees eighty paise. Where it exceeds Rs. 400/- and does not exceed Rs. 500/- Twelve rupees sixty paise. Where it exceeds Rs. 500/- and does not exceed Rs. 600/- Fourteen rupees sixty paise. Where it exceeds Rs. 600/- and does not exceed Rs. 700/- Sixteen rupees twenty paise. Where it exceeds Rs. 700/- and does not exceed Rs. 800/- Eighteen rupees. Where it exceeds Rs. 800/- and does not exceed Rs. 900/- Nine rupees. Where it exceeds Rs. 900/- and does not exceed Rs. 1,000/- Nine rupees. and for every Rs. 500/- or part thereof in excess of Rs. 1,000/- Nine rupees. EXEMPTIONS Bond, when executed— (a) h easment 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 or public utility shall not be less than a specified sum per mensem. 17. CANCELLATION—Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided of. Eighteen rupees. 18. CERTIFICATE ON OF SALE (in respect of each property put 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/- Sixty paise. (b) Where the purchase—money exceeds Rs. 10/- but does not exceed Rs. 25/- Ninety paise. (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. 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. Thirty six rupees. 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/- One rupee and thirty eight paise. where it exceeds Rs. 50/- but does not exceed Rs. 100/- Two rupees seventy paise. where it exceeds Rs. 100/- but does not exceed Rs. 200/- Five rupees forty paise. where it exceeds Rs. 200/- but does not exceed Rs. 300/- Eight rupees and ten paise. where it exceeds Rs. 300/- but does not exceed Rs. 400/- Ten rupees and eighty paise. where it exceeds Rs. 400/- but does not exceed Rs. 500/- Thirteen rupees and fifty paise.

AFFIDAVIT, including an aflirmation or declaration in the case of persons by law allowed to affirm or dedare instead ofSwearing. Threerupeessixtypaise. EXEMPTION

Affidavit or declaration in writing when made. (a) As a condition or enlistment under the Indian Army Act, 1950 (Act XLVI of 1950) (b) for the immediate purpose of being filed or used in any court or before the oflicer of any court ; or (c) for the sole purpose of enabling any person to receive any pension or charitable allowance.

10. ll. 12. l APPRAISEMENT0RVALUATIONmade otherwisethanunderanorder ofthecourt inthecourseofasuit— (a)wheretheamountdoesnotexceed Rs.1,000/- (b)inanyotherease. EXEMPTIONS (a)Appraisementorvaluationmadefor theinformationofoneparty,onlyand notbeinginanymannerobligatory betweenpartieseitherbyagreement oroperationoflaw. (b)Appraisementof cropsforthepurpose ofascertainingtheamounttobegiven toalandlordasrent. APPRENTICESHJP—DEED,includingevery writingrelatingtotheserviceortuition ofanyapprentice,clerkorservantplaced withanymastertolearnanyprofession, tradeoremployment. EXEMPTIONS Instrumentsofapprenticeshipexecutedby aMagistrateundertheApprenticesAct, 1961(ActLIIof1961)orbyWhicha personisapprenticedby,oratthecharge ofanypubliccharity.

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ASSIGNMENT—SeeConveyance(No.23) Transfer(No.62)andTransferofLease (No.63),asthecasemaybe.' ATTORNEY—SeePowerofAttorney (No.48). AUTHORITYTOADOPT—«SeeAdoption Deed(No.3). AWARD,thatistosay,anydecisionin writingbyanarbitratororumpérenot beinganawarddirectingapartition,ona referencemadeotherwisethanbyanorder ofthecourtinthecourseofasuit. Thesamedutyasabond (No.15)forsuchamount. ‘Eighteenrupees. Thesamedutyasabound (No.15)fortheamountor value01thepropertytowhich theawardrelatesasetforth insuchawardsubjecttoa maximumofninetyrupees. \

S.2(2)notbeingabond,BankNoteor currenCynotes:— 3(b)Wherepayableotherwisethanon demand:— (i)wherepayab1enotmorethanthree (ii) (iii) (iV) monthsafterdateorsight— it‘theamountofthebillornote doesnotexceedRs.500]- ifitexceeds Rs.500/-butdoes notexceedRs.1,000]- andforeveryadditionalRs.1,000/- orpartthereofinexcessof Rs.1,000/-. Wherethepayab1emorethanthree monthsbutnotmorethansix monthsafterdateorsight— ]ftheamountofbillornotedoes notexceedRs.500/— IfitexceedsRs.500/~butdoes exceedRs.1,000/- andforeveryadditionalRs.1,000/- orpartthereofinexcessof Rs.1,000/— Wherepayablemorethansix monthsbutnotmorethan nine monthsafterdatesight— Iftheamountofthebillornote doesnotexceedRs.500/- IfitexceedsRs.500/-butdoes notexceedRs.1,000/- andforeveryadditionalRs.1,000’/— orpartthereofinexcessof Rs.1,000,’- Wherepayab1emorethannine monthsbutnotmerethanone yearafterdatesight— It‘theamountofthehiltornote' doesnotexceedRs.500/- Onerupeeandfiftypaise. Threerupees. Threerupees. Threerupees. Sixrupees. Sixrupees. Fourrupeesfiftypaise. Ninerupees. Ninerupees.

15. IfitexceedsRs.500/-butdoes notexceedRs.1,000/- andforeveryadditionalRs.1,000]— orpartthereofinexcessof Rs.1,000/- (c)Wherepayableatmorethanoneyear afterdateorsight— It‘theamountofthebillor note doesnotexceedRs.500/« IfitexceedsRs.500/—butdoes -notexceedRs.1,000/— andforeveryadditionalRs.1,000/- onpartthereofinexcessof Rs.1,000/- BILLOFLADING(includingathrough ‘billoflading). (a)Billofladingwhenthegoodstherein describingarereceivedataplaceWithin thelimitsofanyportasdefinedunder theIndianPortsAct,1908(15of1908) andaretobedeliveredatanother placewithinthelimitsofthesame.port. (b)Billofladingwhenexecutedoutof Indiaandrelatingtopropertytobe deliveredinIndia. BOND(asdefinedbysection2(5)notbeing aDEBENTURE(No.27)andnotbeing otherwiseprovidedforbythisAct,orby theCOurtfeesAct,1870VIIof1870. Wheretheamountorvaluesecureidoes notexceedRs.1.00. WhereitexceedsRs.10/-anddoesnot exceedRs.50/-‘ WhereitexceedsRs.50/-'anddoesnot exceedRs.100/‘ WhereitexceedsRs.100/-anddoesnot exceedRs.200/- Twelverupees. Twelverupees. Twelverupees. Twentyfou:rupees. Twentyfourrupees. N.B.—Ifabillofladingis drawninpart.the properstamptherefor mustbebornebyeach oneoftheset. Thirtypaise. Sixtypaise. One.rupeetwentypaise. Threerupees.

'16. 17. Whereit/exceedsRs.200/-anddoesnot exceedRs.300/- WhereitexceedsRs.300/-anddoesnot exceedRs.400/- Where it exceeds Rs. 400/- and does not eXCeed Rs.500/- Where it eXCeeds Rs. 500/- and does not exceed Rs. 600/- WhereitexceedsRs.600/-anddoesnot exceedRs.700/- Where it exceeds Rs. 700/- and does not exceed Rs. 800/- Where it exceeds Rs. 800/- and does not cheed Rs. 900/- ‘Where it‘ exceeds Rs. 900/- and. does not «eXCeedRs. 1,000/— and for every Rs. 500/- and does not and/ «or part thereof in excess of Rs. 1,000/— SeeAdministration-Bond(No.2). Bottonmry Bond (No. 16) Custom Bond (No. 26)Indemnity Bond (No.56) Security Bond(No. 57). EXEMPTIONS ”Bond,whenexeCuted— (a)heasmentnominatedunderrulesframed inaccordanceWiththeBengalIrriga- tionAct,.1876,section99,forthedue performanceoftheirdutiesunderthat Act; (b)anypersonforthepurposeofguaran- teeingthatthelocalincomederived fromprivatesubscriptionstoacharitable dispensaryorhospitaioranyother objectorpublicutilityshallnotbeless thanaspecifiedsumpermensem. *** CANCELLATION—Insttumentof(including. anyinstrumentbywhichanyinstrument previouslyexecutediscancelled),ifattested andnototherwiseprovidedof. Fourrupeesfiftypaise. Sixrupees. Eightrupeestenpaise. Tenrupeeseightypaise. TWelverupeessixtypaise., Forteenrupeessixtypaise.. Sixteenrupeestwentypaise. Eighteenrupees. Ninerupees. ***

1 IfitexceedsRs.500/-butdoes notexceedRs.1,000/- andforeveryadditionalRs.1,000]— orpartthereofinexcessof Rs.1,000/- (c)Wherepayableatmorethanoneyear afterdateorsight— It‘theamountofthebillor note doesnotexceedRs.500/« IfitexceedsRs.500/—butdoes -notexceedRs.1,000/— andforeveryadditionalRs.1,000/- onpartthereofinexcessof Rs.1,000/- BILLOFLADING(includingathrough ‘billoflading). (a)Billofladingwhenthegoodstherein describingarereceivedataplaceWithin thelimitsofanyportasdefinedunder theIndianPortsAct,1908(15of1908) andaretobedeliveredatanother placewithinthelimitsofthesame.port. (b)Billofladingwhenexecutedoutof Indiaandrelatingtopropertytobe deliveredinIndia. BOND(asdefinedbysection2(5)notbeing aDEBENTURE(No.27)andnotbeing otherwiseprovidedforbythisAct,orby theCOurtfeesAct,1870VIIof1870. Wheretheamountorvaluesecureidoes notexceedRs.1.00. WhereitexceedsRs.10/-anddoesnot exceedRs.50/-‘ WhereitexceedsRs.50/-'anddoesnot exceedRs.100/‘ WhereitexceedsRs.100/-anddoesnot exceedRs.200/- 2 Twelverupees. Twelverupees. Twelverupees. Twentyfou:rupees. Twentyfourrupees. N.B.—Ifabillofladingis drawninpart.the properstamptherefor mustbebornebyeach oneoftheset. Thirtypaise. Sixtypaise. One.rupeetwentypaise. Threerupees.

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Whereit/exceedsRs.200/-anddoesnot exceedRs.300/- WhereitexceedsRs.300/-anddoesnot exceedRs.400/- Where it exceeds Rs. 400/- and does not eXCeed Rs.500/- Where it eXCeeds Rs. 500/- and does not exceed Rs. 600/- WhereitexceedsRs.600/-anddoesnot exceedRs.700/- Where it exceeds Rs. 700/- and does not exceed Rs. 800/- Where it exceeds Rs. 800/- and does not cheed Rs. 900/- ‘Where it‘ exceeds Rs. 900/- and. does not «eXCeedRs. 1,000/— and for every Rs. 500/- and does not and/ «or part thereof in excess of Rs. 1,000/— SeeAdministration-Bond(No.2). Bottonmry Bond (No. 16) Custom Bond (No. 26)Indemnity Bond (No.56) Security Bond(No. 57). EXEMPTIONS ”Bond,whenexeCuted— (a)heasmentnominatedunderrulesframed inaccordanceWiththeBengalIrriga- tionAct,.1876,section99,forthedue performanceoftheirdutiesunderthat Act; (b)anypersonforthepurposeofguaran- teeingthatthelocalincomederived fromprivatesubscriptionstoacharitable dispensaryorhospitaioranyother objectorpublicutilityshallnotbeless thanaspecifiedsumpermensem. *** CANCELLATION—Insttumentof(including. anyinstrumentbywhichanyinstrument previouslyexecutediscancelled),ifattested andnototherwiseprovidedof. Fourrupeesfiftypaise. Sixrupees. Eightrupeestenpaise. Tenrupeeseightypaise. TWelverupeessixtypaise., Forteenrupeessixtypaise.. Sixteenrupeestwentypaise. Eighteenrupees. Ninerupees. *** Eighteenrupees.

(a) where the purchase-money does not exceed Rs. 10/-: Sixty paise. (b) Where the purchase-money exceeds Rs. 10/- but does not exceed Rs. 25/-: Ninety paise. (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.

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: The same duty as is payable on the original. (b) in any other case not falling within the provisions of Section 6A: Three rupees and sixty paise. EXEMPTIONS Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.

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

whether a mortgage debenture or note, being a marketable security transferable— (a) by the endorsement or by a separate instrument of transfer. where the amount or value does not exceed Rs. 10: Twentyfive paise. where it exceeds Rs. 10 and does not exceed Rs. 50: Fifty paise. Ditto 50 ditto 100: Ninety paise. Ditto 100 ditto 200: One rupee eighty paise. Ditto 200 ditto 300: two rupees seventy paise. Ditto 300 ditto 400: Three rupees sixty paise. Ditto 400 ditto 500: Four rupees fifty paise. Ditto 500 ditto 600: Five rupees forty paise. Ditto 600 ditto 700: Six rupees thirty paise. Ditto 700 ditto 800: Seven rupees twenty paise. Ditto 800 ditto 900: Eight rupees ten paise. Ditto 900 ditto 1,000: Nine rupees. and for every 500 or part thereof in excess of Rs. 1,000: Four rupees fifty paise. (b) by delivery where the amount or value of the consideration for such debenture as set forth therein does not exceed Rs. 50: Ninety paise. Where it exceeds Rs. 50 but does not exceed Rs. 100: One rupee eighty paise. Ditto 100 ditto 200: Three rupees sixty paise. Ditto 200 ditto 300: Five rupees forty paise. Ditto 300 ditto 400: Seven rupees twenty paise. Ditto 400 ditto 500: Nine rupees. Ditto 500 ditto 600: Ten rupees eighty paise. Ditto 600 ditto 700: Twelve rupees sixty paise. Ditto 700 ditto 800: Fourteen rupees forty paise. Ditto 800 ditto 900: Sixteen rupees twenty paise. Ditto 900 ditto 1000: Eighteen rupees. and for every Rs. 500 or part thereof in excess of Rs. 1000/-: Nine rupees. Explanation—The term 'Debenture' includes any interest coupons attached thereto but the amount of such coupons shall not be included in estimating the duty. EXEMPTIONS A debenture issued by an incorporated company or other body corporate in terms of a registered mortgaged-deed, 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.

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 docks or ports or in any warehouse in which goods are stored or deposited on rent or hire, or upon wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer the property therein, when such goods exceed in value twenty rupees: Twentyfive paise.

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: Three rupees and sixty paise. See also protest of Bill or Note (No. 50).

Twentyfour rupees.

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 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 eighty paise. EXEMPTIONS (a) Deed of dower executed on the occasion of a marriage between Muhammadans. (b) Hudassa, 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. 10/- has been paid. B. Revocation of— See also Trust (No. 64). 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.