Chapter II Stamp Duties

Subject to the provisions of this Act and the exemptions contained in the Schedule, the following instruments shall be chargeable with duty of the amount indicated in the Schedule as the proper duty therefore respectively, that is to say,-

1. (a) every instrument mentioned in that Schedule, which not having been previously executed by any person, is executed in the State on or after the date of commencement of this Act; 1 (b) every instrument mentioned in that Schedule, which, not having been previously executed by any person, is executed out of the State on or after the said date, relates to any matter or thing done or to be done in the State and is received in the State, or relates to any property situate in the State: Provided that no duty shall be chargeable in respect of, -
   • (i) any instrument executed by or on behalf of, or in favour of, the Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument;
   • (ii) any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act, 1958 (Act No. 44 of 1958), as amended by subsequent Acts. 23-A, Certain instruments chargeable with surcharge –

1. (1) All instruments chargeable with duty under section 3 read with schedule to the Act, shall be chargeable with surcharge at such rate not exceeding 10 percent of the duty chargeable on such instruments under section 3 read with Schedule to the Act, as may be notified by the State Government, for the purpose of the development of basic infrastructure facilities such as rail or road transportation system, communication system, power distribution system, sewerage system, drainage system or any other such public utilities serving any area of the State and for financing Municipalities and Panchayati Raj Institutions and
2. (2) The surcharge chargeable under sub-section (1) shall be in addition to any duty chargeable under section 3.
3. (3) Except as otherwise provided in sub-section (i), Provisions of this Act shall so far as may be apply in relation to the surcharge, chargeable under sub-section (1) as they apply relation to the duty chargeable under-section 3. 3 (4) Save as provided in sub-section (3), the State Government may make rules for collection of surcharge leviable under this section and for regulating the duties and remuneration of the person through whom surcharge is collected. 4[3-B. Surcharge for conservation and propagation of cow and its progeny.- 5 (1) All instruments chargeable with duty under section 3 read with Schedule to the Act, shall be chargeable with surcharge at such rate not exceeding 620 percent of the duty chargeable on such instruments under section 3 read with Schedule to the Act, as may be notified by the State Government, for the purpose of conservation and propagation of cow and its progeny.]
4. (2) The surcharge chargeable under sub-section (1) shall be in addition to any duty chargeable under section 3 and any surcharge chargeable under section 3-A.
5. (3) Except as otherwise provided in sub-section (1), provisions of this Act shall so far as may be apply in relation to the surcharge,

2(1) Notwithstanding anything contained in section 10,-

1. (i) any instrument chargeable with the stamp duty may be executed on an unstamped paper; and
2. (ii) The stamp duty chargeable on such instrument may be paid or collected in such manner as the State Government may prescribe by rules.

1. (2) The registering officer or any other officer authorized by the State Government shall, on production of such proof of payment of stamp duty under clause (ii) of sub-section (1) as the State Government may prescribe by rules, endorse on the instrument the amount of stamp duty so paid in such manner as the State Government may prescribe by rules.
2. (3) An instrument endorsed under sub-section (2) shall be deemed to be duly stamped under this Act and may be used or acted upon as such to all intents and for all purposes. 3[4-A. Rounding off of fractions in duty, fee or surcharge payable or allowances to be made.
   • • In determining the amount of duty, surcharge or fee payable, or of the allowances to be made, under this Act, any fraction of one rupee, equal to or exceeding fifty paise shall be rounded off to the next one rupee, and any fraction of less than fifty paise shall be disregarded.]

1. (1) Where, in case of any of sale, mortgage, 2[agreement or any other document (memorandum etc.) relating to the deposit of title deeds] or settlement, several instruments are employed for completing the transaction, only the principal instrument shall be chargeable with the duty prescribed for it in the Schedule 3[and each of the other instruments shall be chargeable with a duty of two hundred rupees instead of the duty, if any, prescribed for it in that Schedule.]
2. (2) The parties may determine for themselves which of the instruments so employed shall, for the purposes of sub-section (1), be deemed to be the principal instrument: Provided that the duty chargeable on the instrument so determined shall be the highest duty which would be chargeable in respect any of the said instruments employed.

Any instrument comprising or relating to several distinct matters, shall be chargeable with the aggregate amount of duties with which separate instruments, each comprising or relating to one of such matters would be chargeable under this Act.

Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in the Schedule, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties.

1. (1) Notwithstanding anything contained in section 5 or section 7 or in any other law for the time being in force, the duty chargeable on any of the several instruments employed for completing a transaction of sale, mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in the State of Rajasthan have been chargeable under this Act, with a higher rate of duty be the duty with which the principal or original instrument would have been chargeable under section 20 unless it is proved that the duty chargeable under this Act has been paid-
   • (a) On the principal or original instrument, as the case may be,
   • (b) Or in accordance with the provisions of this section.
2. (2) Notwithstanding anything contained in section 39 or in any other law for the time being in force, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon: Provided that a court before which any instrument, counterpart, duplicate or copy is produced, shall permit the duty chargeable under this section to be paid thereon any may then receive it in evidence.

1. (1) The Government, if satisfied that it is necessary to do so in the public interest, may by rule or order published in Official Gazette, reduce or remit, whether prospectively or retrospectively, in the whole or any part of the territories under its administration, the duties with which any instruments or any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any member of such class are chargeable.
2. (2) The Inspector General of Stamps may by order provide for the composition or consolidation of duties in the case of receipt, policy of Insurance and issues by any incorporated company or other body corporate or of transfers where there is a single transferee, whether incorporate or not, of debentures, bonds or other marketable securities. Explanation- In sub-section (1) of section 9, the expression "the Government means,-"
   • (a) in relation to stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts chargeable to stamp duty under the Indian Stamp Act, 1899 (Act No. 2 of 1899) the Central Government,
   • (b) save as aforesaid, the State Government. 1[9.A. Power to reduce or remit penalty or interest- The State Government, if satisfied that it is necessary to do so in the public interest, may by notification published in the official Gazette, reduce or remit, the penalty or interest or both imposed or chargeable under this Act.]

1. (1) Except as otherwise expressly provided in this Act, all duties with which any instrument are chargeable shall be paid, and such payment shall be indicated on such instruments by means of stamps,-
   • (a) according to the provisions herein contained, or
   • (b) When no such provision is applicable thereto, as the State Government may, by rule, direct.
2. (2) the rules made under sub-section (1) may, among other matters, regulate,-
   • (a) in the case of each kind of instrument the description of stamps which may be used;
   • (b) in the case of instruments stamped with impressed stamps, the number of stamps which may be used; and
   • (c) in the case of bills of exchange or promissory notes, the size of the paper on which they are written.
3. (3) The Inspector General of Stamps may, subject to such conditions as he may deem fit to impose, authorize use of franking machine or any other machine specified by the State Government, for making impressions on instruments chargeable with duties to indicate payment of duties payable on such instruments,
4. (4) (i) Where the Inspector General of Stamps or the Superintendent of Stamps when authorized by the Inspector General of Stamps in this behalf, is satisfied that having regard to the extent of instruments executed and the duty chargeable thereon, it is necessary in public interest to authorize any person, body or organization to such use of franking machine or any other machine, he may, by order in writing authorize such person, body or organization; and
   • (ii) Every such authorization shall be subject to such conditions, if any, as the Inspector General of Stamps may, by any general or special order, specify in this behalf. (5) The procedure to regulate the use of franking machine or any other machine as so authorized shall be such as the Inspector General of Stamps may, by order determine.
5. (6) An impression made under sub-sections (3) (4) and (5), on any instrument, shall have the same effect as if duty of an amount equal to the amount indicated in the impression has been paid, in respect of such instrument by means of stamps, under sub-section (1). 110-A. Certain departments, organisations, institutions etc., to ensure payment of stamp duty.- (1) Notwithstanding anything contained in this Act, the State Government may, by notification in the Official Gazette, direct that any department of the State Government, institution of Local Self-Government, SemiGovernment organization, banking or nonbanking financial institution or the body owned, controlled or substantially financed by the State Government or any class of them, shall ensure that the proper stamp duty is paid to the State Government through electronic Government Receipt Accounting System (e-GRAS) in respect of such instruments, as may be specified in the notification, passing through their system or related to their functioning of which registration is not compulsory.
6. (2) The Inspector General of Stamps shall authorise a person nominated by such department or body, etc. as mentioned in sub-section (1) as a proper officer for defacing the challan and making the endorsement on such instruments.
7. (3) It shall be the duty of the proper officer so authorised under subsection (2) to make an endorsement on the instruments after defacing the challan, as follows:- Stamp duty of Rs._________ paid in *cash/by demand draft/by pay order/ e-Challan vide Receipt/Challan No._________/GRN No._______ CIN____ dated the___________.

The following instruments may be stamped with adhesive stamps, namely,-

1. (a) Instruments chargeable with a duty not exceeding twenty paise except parts of bills of exchange payable otherwise than on demand and drawn in sets;
2. (b) bills of exchange drawn or made out of India and promissory notes so drawn or made;
3. (c) entry as an advocate on the roll of a High Court;
4. (d) notarial acts; and
5. (e) transfers by endorsement of shares in any incorporated company or other body corporate.

1. (1) (a) Whoever affixes any adhesive stamp to any instrument chargeable with duty which has been executed by any person shall, when affixing such stamp, cancel the same so that it cannot be used again;
   • (b) Whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution, unless such stamps have been already cancelled in the manner aforesaid, cancel the same so that it cannot be used again.
2. (2) Any instrument bearing an adhesive stamp which has not been cancelled so that is cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped.
3. (3) The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing, or in any other effectual manner.

Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument. Explanation 1- Where two or more sheets of paper stamped with impressed stamps are used to make up the amount of duty chargeable in respect of any instrument, either a portion of such instrument shall be written on each sheet so used, or the sheet on which no such portion is written shall be signed by the executant or one of the Executants, with an endorsement indicating that the sheet is attached to another sheet on which the instrument is written. Explanation 2- Where a single sheet of paper, not being paper bearing an impressed hundi-stamp, is insufficient to admit the entire instrument being written on the side of the paper which bears the stamp so much plain paper may be sub-joint thereto as may be necessary for completing the writing of such instrument, provided that in every such case, a substantial part of the instrument is written on the sheet which bears the stamp before any part is written on the plain papers sub-joined.

No second instrument chargeable with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written; Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring any right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby.

Every instrument written in contravention of section 13 or section 14 shall be deemed to be not duly stamped.

Where 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 for the purpose, and on production of both the instruments, be denoted upon such first mentioned instrument, by endorsement under the hand of the Collector or in such other manner, if any, as the State Government may by the rule prescribe.

All instrument chargeable with duty and executed by any person in the State shall be stamped before or at the time of execution or immediately thereafter on the next working day following the day of execution.

1. (1) Every instrument chargeable with duty executed out of the State and not being a bill of exchange, or promissory note, may be stamped within three months after it has been first received in the State.
2. (2) Where any such instrument cannot, with reference to the description of stamp prescribed therefore, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the State Government may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

the first holder in the State of any bill of exchange, payable otherwise than on demand or promissory note drawn or made out of India shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise negotiates the same in the State, affix thereto the proper stamp and cancel the same: Provided that-

1. (a) if, at the time any such bill of exchange or note comes into the hands of any holder thereof in the State, the proper adhesive stamp is affixed thereto and cancelled in the manner prescribed under section 12 and such holder has no reasons to believe that such stamp was affixed or cancelled otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to such holder, be deemed to have been duly affixed and cancelled;br
2. (b) nothing contained in this proviso shall relieve any person from any penalty incurred by him for omitting to affix or cancel a stamp.

When any instrument has become chargeable in any part of India other than the State of Rajasthan with duty under the Indian Stamp Act, 1899 (Act No. 2 of 1899) or under any other law for the time being in force in such part and thereafter becomes chargeable with a higher rate of duty in the State of Rajasthan under this Act,-

1. (i) the amount of duty chargeable on such instrument shall be the amount chargeable on it under this Act less the amount of duty, if any, already paid on it in India; and
2. (ii) in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with the stamp necessary for the payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same person as though such instrument were an instrument received in this State for the first time, when it became chargeable with the higher duty.

1. (1) Where any instrument is registered in any part of India other than the State of Rajasthan and such instrument relates, wholly or partly to any property situate in the State of Rajasthan, the copy of such instrument shall, when received in the State of Rajasthan under the Registration Act, 1908 (Act No. 16 of 1908), be liable to be charged with the difference of duty as on the original instrument.
2. (2) The difference of duty shall be calculated having regard to, the extent of property situated in the State of Rajasthan and the proportionate consideration or market value of such extent of property.
3. (3) The party liable to pay duty on the original instrument shall upon receipt of notice from the registering officer, pay the difference of duty within the time allowed by such registering officer.
4. (4) Where deficiency in duty paid is noticed from the copy of any instrument, the Collector may suo-moto or on a reference from any court or any registering officer, require the production of the original instrument before him within the period specified by him for the purpose of satisfying himself as to the adequacy of the duty paid thereon, and the instrument so produced before the Collector, shall be deemed to have produced or come before him in the performance of his functions and the provisions of sections 35 and 51 shall, mutatis mutandis apply.
5. (5) In case the original instrument is not produced within the period specified by the Collector, he may require the payment of deficit duty, if any, together with penalty under section 44 on the copy of the instrument, within such time as may be prescribed.

1. (1) Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of India, such duty shall be calculated on the value of such money in the currency of India according to the current rate of exchange on the day of the date of the instrument.
2. (2) The rate of exchange for conversion of British or any foreign currency into the currency of India, as may be prescribed by the Central Government, under sub-section (2) of section 20 of the Indian Stamp Act, 1899 (Act No. 2 of 1899), for the purposes of calculating stamp duty, shall be deemed to be the current rate of exchange for the purposes of sub-section (1).

Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable or other security, such duty shall be calculated on the value of such stock or security according to the average price or the value thereof on the day of the date of the instrument.

Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with such statement, it shall, so far as regards the subject matter of such statement, be presumed, until the contrary is proved, to be duly stamped.

Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made therein.

1. (1) Where an instrument (not being promissory note or bill of exchange),-
   • (a) is given upon the occasion of the deposit of any marketable security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt, or
   • (b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable security, it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under Article-5(c) of the Schedule.
2. (2) A release or discharge of any such instrument shall only be chargeable with the like duty.

Where any property is transferred to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or encumbrance upon the property or not, such debt, money or stock is to be deemed the whole or part, as the case may be, of the consideration in respect where of the transfer is chargeable with ad valorem duty: Provided that nothing in this section shall apply to any such certificate of sale as is mentioned in Article 17 of the schedule. Explanation- In the case of a sale of property subject to a mortgage or other encumbrance, any unpaid mortgage money or money charged together with the interest, if any, due on the same, shall be deemed to be part of the consideration for the sale: Provided that, where property subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of the mortgage.

Where an instrument is executed to secure the payment of an annuity or other sum payable periodically, or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount secured by such instrument or the consideration for such conveyance, as the case may be, shall, for the purposes of this Act, be deemed to be,-

1. (a) Where the sum is payable for the definite period so that the total amount to be paid can be previously ascertained such total amount;
2. (b) Where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of such instrument or conveyance, the total amount which, according to the terms of such instrument or conveyance, will or may be payable during the period of twenty years calculated from the date on which the first payment becomes due; and
3. (c) Where the sum is payable for an indefinite time terminable with any life in being at the date of such instrument or conveyance the maximum amount which will or may be payable as aforesaid during the period of twelve years calculated from the date on which the first payment becomes due.

Where the amount or value of the subject matter of any instrument chargeable with ad valorem duty, cannot be, or, in the case of an instrument executed before the commencement of this Act, 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 a mine in which royalty or a share of the produce is received as the rent or 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,-

1. (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
2. (b) when the lease has been granted by any other person, at twenty thousand rupees a year; and the whole amount of such royalty or share, whatever it may be, shall be claimable under such lease: Provided further that, where proceedings have been taken in respect of an instrument under section 35 or 45, the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution.

1. (1) The consideration, if any, and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.
2. (2) In the case of instruments relating to immovable property chargeable with an ad valorem duty on the market value of the property, the instrument shall fully and truly set forth the land revenue in the case of revenue paying land, the annual rental or gross assets, if any, in the case of other immovable property, the local rates, municipal or other taxes, if any, to which such property may be subject, and any other particulars which may be prescribed by rules made under this Act.

1. (1) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the consideration shall be apportioned in such manner as the parties think fit, provided that a distinct consideration for each separate part is set forth in the conveyance relating thereto and such conveyance shall be chargeable with ad valorem duty in respect of such distinct consideration.
2. (2) Where property contracted to be purchased for one consideration for the whole, by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts by separate instruments to the persons by or for whom the same was purchased, for distinct parts of the consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of the distinct part of the consideration therein specified.
3. (3) Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof, contract to sell the same to any other person and the property is in consequence conveyed immediately to the sub-purchaser, the conveyance shall be chargeable with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser.
4. (4) Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof, contracts to sell the whole, or any part thereof, to any other person or persons and the property is in consequence conveyed by the original seller to different person in parts, the conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem duty in respect only of the consideration paid by such sub-purchaser, without, regard to the amount or value of the original consideration; and the conveyance of the residue, if any, of such property to the original purchaser shall be chargeable with ad valorem duty in respect only of the excess of the original consideration over the aggregate of the consideration paid by the sub-purchasers: Provided that the duty on such last-mentioned conveyance shall in no case be less than ten rupees.
5. (5) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consideration obtained by such original seller, or where such duty would exceed fifty rupees, with a duty of fifty rupees. Explanation- For the purpose of this section, the consideration with respect to an instrument shall, where it relates to chargeability of ad valorem duty, be deemed to be the market value of the property.

In the absence of an agreement to the contrary the expense of providing the proper stamp shall be borne,-

1. (a) in the case of any instrument described in any of the following Articles of the Schedule, namely :- No. 2 (Administration bond) No. 6 (Agreement relating to deposit of title-deeds, pawn or pledge) No. 14 (Bond), No. 15 (Bottomry Bond), No. 25 (Customs Bond), No. 30 (Further charge-instrument of) No. 32 (Indemnity Bond), No. 37 (Mortgage deed), No. 48 (Release), No. 49 (Respondentia Bond), No. 50 (Security bond or Mortgage-deed), No. 51 (Settlement), -by the person drawing, making or executing such instrument;
2. (b) in the case of a conveyance (including a re-conveyance of mortgaged Property) - by the grantee; in the case of a lease or agreement to lease by the lessee or intended lessee; 1 (bb) in the case of a leave and licence agreement-by licence.
3. (c) in the case of a counterpart of a lease-by the lessor; 2 (cc) in the case of Bank Guarantee, Licence relating to arms and amunitions, Limited Liability Partnership (LLP)- by the person in favour of whom instrument is executed.
4. (d) in the case of an instrument of exchange--by the parties in equal shares;
5. (e) in the case of certificate of sale--by the purchaser of the property to which such certificate relates;
6. (f) in the case of an instrument of partition-- by the parties thereto in proportion to their respective shares in the whole property partitioned, or when the partition is made in execution of an order passed by a revenue authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs; 3 (ff) in the case of a works contract or a sub-contract--by the Contractor or sub-contractor, as the case may be;
7. (g) in the case of any other instrument chargeable with stamp duty under this Act--by the person executing the instrument.

Any person receiving any money exceeding 2[five thousand rupees] in amount, or any bill of exchange, cheque or promissory note for an amount exceeding 2 five thousand rupees, or receiving in satisfaction or part satisfaction of a debt, any movable property exceeding 2 five thousand rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same and any person receiving or taking credit for any premium or consideration for any renewal of any contract of fire-insurance, shall within one month after receiving or taking credit for such premium or consideration, give duly stamped receipt for the same.

For the purposes of this Act, the person from whom duty on an instrument is due, is,-

1. (a) the person liable under an agreement or under sections 19, 32 and 33, or
2. (b) where clause (a) does not apply, the executant of the instrument.