I nstrument of-
(a) where the capital of the partnership does not exceed Rs.500 ;
(b) in any other case- B.-Dissolution of- PAwN OR PLEDGE-See Agreement relating to Deposit of T itle-deeds, Pawn or Pledge (No.6).
47. * * * Proper stamp-duty
(2) The same duty as a Bond (No. l 5) for the amount of the value of the separated share or shares or property.
N.D.-The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smallc.:r than any of the other shares then one of such equal shares) shall be deemed to be that from which the other shares arc separated
Provided always that-
(a) When an instrument of partition contain ing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instnuncnt effect ing such partition shall be reduced by thr amount of the duty paid in respect of the first instrument, but shall not be less than one rupee ;
(b) When land is held on revenue settlc;ment fur a period not cxcocding thi rty years and paying the full assessment, the value for the purpose of duty shall be calculated at not rnore than five times the annual revc· nue;
(c) \Vhen a final order for efff'cting a partition passed uy 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 instrunJcnt of partition in pursuance of such order of award is subse quently executed the duty on such instru· ment shall not exceed one rupee.
Five rupees.
Twenty rupees.
Ten rupees.
* * * 320 (Schedule T) Description of instrument Proper stamp-duty (I) (2)
48. PowER-OF-ATTORNEY-[ as ckfined by section 2 (21)], not being a rroxy-
(a) when executed for the sole One rupee.
purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution. of one o r more such documents ;
(b) when requir~d in suits or One rupee proceedings under the Presidency, Small Cause Courts Act, 1882 (Act XV of 1882).
(c) when authorizing one person Two tupces.
or more to act in a single transaction other than the case mention in clause (a);
(d) when authorising not more Ten rupees.
than five p~rsons to act jointly and severa lly in more than one transaction or generally ;
(c) when authorising more than five but not more than ten per sons to act jointly and severally in more than om: transac tion or generally ;
(f) when givt:n for eomidcr·ation and authorising the attorney to sell any immovable properly ;
(g) in any other case ExjJlanation.-For the purposes of this Article more persons than one when belonging to the same finn shall be deem ed to be one person.
49. * *
50. PRoTEST oF B ILL oR NoTe, that is to say, any declaration in writ ing made by a 0rotary Public or other person lawfu lly acting as such, attesting the dishonour of a bill-of-exchange or promissory note.
Twenty rupees.
The same duty as a conveyance (No.23) for the amount of ~1e consideration.
Two rupees for each per~on all tho· rised.
N .B.-Thc term " R egistration" iucludes every operation incidental to registration under the Indian R egistration Act, 1908 (Act XVI of 1908).
~ * * Two rupees.
ir is h aJ pl 321 '(Schedule 1) Description of imtrument
(1)
51. PROTEST BY THE MASTER ot' A SHIP, that is to say, any declaration of the pa~ticulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or the consignees for not loading or unloading the ship, when such declaration is attestod or certified by a Notary Public or other person lawfully acting as such.
See also Note of Protest by the Master of a ship (No.44).
52. • •
53. • •
54. RECONVEYANCE OP MORTGAGED ..
(a) if the consideration for which the property was mort gaged does not exceed Rs.l ,000 ;
(b) in any other case.
55. RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23-A), 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 exceed Rs.l,OOO ;
(b) in any other case.
56. REsPONDENTIA BoND, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.
(2) 'Fwo rupees.
• • • • • • The samt duty 113 a conveyance (No.23) for the amount of such consideration a~ set forth in the reeonveyanee Fifteen rupees.
The same duty as a Bond (No.l5) for such amount Ot value as set forth in the release.
Ten rupees.
Tho same duty as a Bottomry Bond (No.t6) for the amount of the loan secured.
922 (Schedule I) Description of instrument (I) REVOCATION OF ANY TRUST ON SETTLEMENT- See Settlement (No.58) (No.64).
Trust
57. SEcURrrv BoND OR MORTG,\OE OEED, executed by way of security for the due execution of an office, or to account for money or other property received 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.l ,000
(b) in any other case Exemptions Bond or other instrument, executedwhen
(a) by head men nominated under rules framed in accord ance with the Bengal I rriga tion Act, 1876 (Beng. Act III of 1876), section 99, for the due performance of their duties under that Act ;
(b) by any person for the pur p0se of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital, or any other object of public utility, shall not be less than a specified sum per mensem ;
(c) under No.3-A of the rules made by the Governor of Bom bay in Council, under section 70 of the Bombay Irrigation Act, 1879 (Bam. Act VII of 1879).
Proper stamp-duty
(2) The same duty as a Bond (No.l5) for the amount secured.
Ten rupees.
...
323 (Schedule I) Description of instrument ( 1)
(d) executed by person taking ad vances under the Land Im provement Loans Act, 1883 (Act XIX of 1883) or the Agriculturists Loans Act, 1884 (Act XII of 1884}, or by their sureties, as security for the repayment of such ad vances.
(e) executed by officers of Govern ment or their sureties to secure the due execution of an office, or the due accounting for money or other property received by vir tue thereof.