Extension of the Court Fee Act, 1870 to Himachal Pradesh Dt. 18.03.1964

<SP REGISTERED No. D. 221. Wciz %mz\Xz of irtbia v EXTRAORDINARY P A R T IT-Sect ion 3 -Sub-sec t ion (i) PUBLISHED BY AUTHORITY 57] NEW DELHI, WEDNESDAY, MARCH 25, 1964/CHAITRA 5,18S6 Separate paging- is given to this Pa r t in orrlei; tha t it may be filed a.s a _ separate coirroilation MINISTRY OF HOME AFFAIRS NOTIFICATIONS New Delhi, the l&th March 1964 G.S.R. 517,—In exercise of the powers conferred by section 2 of the Union territories (Laws) Act, 1950 (30 of 1950), the Central Government extends with effect from the first day of April. I9>J4r to the Union terri tory of Himachal Pradesh the Court-fees Act, 1870 (7 of 1370), as at present in force in the State of Punjab, subject to the following modifications, namely:— Modifications

1. Throughout the Act, for the expression "the High Court" or "ri High Court", the expression "the Court of the Judicial Commissioner for Himachal Pradesh", for the words "the Appropriate Government", the words "the Central Government" and for the words "the State Government", the words "the Lieutenant Governor" shall be substituted.

2. In section 1, for the second and third sentences, the following shall be substituted, namely:— "It extends to the whole of the Union terri tory of Himachal Pradesh It shall come into force on the first day of April, 1964".

3. For section 1A, the following section shaD be substituted, namely:— "1A. Definitions.—In this A'ct,—

(a) "Lieutenant Governor" means the Administrator of the Union terri tory .' of Himachal Pra*desh:

(b) "Official Gazette" means the Himachal Pradesh G a z e t t e . "

4. (i) In Chapter II, for the heading the following heading shall be substituted, namely:— 'Fees in the Judicial Commissioner's Court";

(ii) For section 3T .the following section shall be substituted, namely:— "Levy of fees in Judicial Commissioner's Court.—The fees payable for the time being to the clerks and officers of the Court erf the Judicial Com­ missioner for Himachal Pradesh or chargeable in that Court under , THE GAZETTE OF INDIA EXTRAORDINARY [PARI I I - No 11 of the First, and Nos. 7, 12, 14, 20 and 21 ot the Second, Schedule to this Act annexed shall be collected in the manner herein­ after appearing." 5, In section 4,—

(i) in paragraph 1, for the words "the High Court of ^ ^ ^ " l ^ V ' T h a l ! "the Court of the Judicial Commissioner for Himachal Pradesh shah be substituted and the words "in the exercise of its extraordinary original civil jurisdiction;" shall be omitted.

6. In section 5-1-

(i) in paragraph 1, for the words "in any of the said High Courts" the w o r d ! "in the Court of the Judicial Commissioner for Himachal , P rad l sh" and for the words "the Chief Justice of such HigfcJCourt <xg I such Judge of the High Court as the Chiet Justice shall appoint eittiei , generally or specially in the behalf", the words "the Judicial Com­ missioner" shall be substituted; £

(ii) paragraph 2 shall be omitted;

(iii) in paragraph 3, for the words "The Chief Justice", the words "The Judicial Commissioner" shall be substituted. 7 In section 6, for the words "Except in the Courts hereinbefore &&£***** the w o r ^ "Except in the Court of the Judicial Commissioner for Himachal P ra ­ desh" shall be substituted.

8. In section 7, the proviso occurring after clause (d) of paragraph (v) shall be omitted.

9. In section 13. for the words and figures "on any of the g « ^ * j £ g g f in the Code of Civil Procedure, is ordered to be received, or if a suit 1 S „ ^ m a n a e a n J p p e a f o n any of the grounds mentioned in section 351 of the s a m e L g * ^ * " -xnvdt and figures "on any of the grounds mentioned m the Code of Civil Froceoj.re, 1908 is ordered to be received, or if a suit is ^ m a n d e d in appeal under Order XLl, rule 23, of the First Schedule to that Code" shall be substituted. -> • » •

10. In section 17, in paragraph 2, for the words and J g u r s by^ the Code of Civil Procedure, section 9", the words and figures ' b y Order II rule i j , of the l irsr Schedule to the Code of Civil Procedure, 1908", shall be substituted.

11. In section 19,—

(i) clauses (v) , (vi) and (vii) shall be omitted;

(ii) in clause (viii). for the words and figures "Probate of a will, letters of administration, and save as regards debts and securities a certificate under Bombay Regulation VIII of 1827", the words "Probate ofla^ vail and letters of administration" shall be substituted and the words or certificate" shall be omitted;

(iii) in clause (xvi), the words "or to or before the Pleads of Vibages or the Village Pohce in the territories respective!;- subject ..o the bt? Governments of Madras and Bombay'^ shall be omitted;

(iv) in clause (xxi) , the words and figures "the chaukidari assessment under Act No, 20 of 1356, or against" shall be omitted;

(v) clause (xxiii) shall be omitted.

12. In section 19-H,— ' ^ m in sub-section (2), for the words "the High Court" in the first place W where they occur, the words "that Court" shall be s u b s t i t u t e d . j r i t h e words "for the local area in which the High Court is situated shall be omitted;

(ii) in the proviso to sub-section (4). for• ^ w ^ a n d figures ^ L m r e d bjr section 277 of the Indian Succession Act.. P j « aK ™e case ragr be hv section 98 of the Probate and Administration Act, 1S81 , ine wordf and ngures " r f iu i red by section 317 of the Indian Succession Act, 1325" shall be substituted. •*££.**• * * % MM M M * M ^ shau be substituted| b= deemed to be sub^ l n a t e ^ X ^ S a ^ J f i j * * ^*^&S&MS^Zl%^&^ **» « - • Court",

18. In section '35, the words "4* n*. ~ • • ( t a W of the High Co.rt.at S L t ^ ^ ^ l ^ W j j p ^ the Accountant 19- In Schedule I,— W fe Article IS, the following Article shall b e substituted, n a m e l y "13- Application to the Court of the judicial Commissioner for Hirnachal Pradesh, for the exer­ cise of jurisdiction under para­ graph 35 of the Hirnachal Pradesh (Courts) Order, 1943, or to the Court of the Financial Commissioner, I-Iimacha! P r a - dsh, for the exercise of its revisional jurisdiction under sec­ tion r ig of the Hirnachal Pradesh Abolition, of Bi^.Landed Estates and Land Reforms Act, 1953. When the amount of or value of the subject matter in dispute does not exceed twenty-five rupees. When such amount o r value exceeds twenty-five rupees. Two rupees sixty-five Naye Paise. The fee leviable on a memoran­ dum of appeal." ?P. In Schedule IL~— i l ' ' o r r to C l lnv C n n r f ' ^ <a} ' i a P a r a g r a p h 4, for the words and fibres Court of small Causes e s t a b l i S ' S ^ ^ A ™$* "$* to any Small Cause Courts Act, 1387" shall £substituted; ' P™incial • (u) Article 13 and the entries relating thereto shall be omitted;

(iii) in Article 22, for the word "Pnnink" »,„ ,„ i „„. shall be substituted? 7 b ' t h e W o r d s H^achal Pradesh" http://Co.rt.at ' 3 6 6 THE GAZETTE OE INDIA EXTRAORDINARY E * ^ * - ANNEXURE (7 OF 1870)

CHAPTER I PRELIMINARY , Short Htfc.-This Act may be called the Court Fees' Act, 1870. IfeM* o, A c t - I t extends to the whole ot the Ddion M M "I » - » — Pradesh. It shall come into force on the first day of April, 1964. 1A Definitions.—In this Act,— J * * - ^ (a, "Lieutenant Governor" mean, the Administrator of the Union termor, of Himachal Pradesh;

(b) "Official Gazette" means, the Himachal Pradesh Gazette.

2. ["Chief Controlling Revenue-authority" defined.] Repealed.

CHAPTER II PEES IN THE JUDICIAL COMMISSIONER'S COURT

3. Levy of fees » f ^ ^ ^ ^ ^ f f g ^ S ^ t ^ ^ ^ ^ ^ ^ time being to the clerks ^ i ^ W ^ f e g ' S S No 11 °* the First, and Nos. 7. the manner hereinafter appearing. ^ ] f c ^

4. Fees on « « « « * ^ ^ l ^ S A I ^ ^ S S S & S ^ ment of any of the kmds specified m t h e l n s t oJggggg recorded in or shall he r ^ e T S ^ ^ ^ T i ; ^ ^ » commissioner for Himachal Pradesh in any case coming before such C o u r t - * * * i t * - • j * * * ^ in thP exercise of its jurisdiction as regards A, Coltrt 0f Te rence and r ^ s i o n - o r in the exercise of its jurisdiction a, a Court of reference or revision; or in the exercise of its jurisdiction to issue directions, orders or writs under the Constitution of India, "a-M? acsswasys •<£ ̂ ~ s ™ - ^ » for such document. * P recede , i n c a , tf d & g g ^ g ^ . M T f f & S 1 ^ ^ ^ difference arises between the office # s £ ^ ^ _ V + v f e necessity of paying a fee under this chapter and any suitor *J*&™g^^ dirfeSfnce arises in the Court or the amount thereof, the q u e s t i o n , h a R w h e n t h e ame g ^ ^ t l t s m g „ of the Judicial Qmmmmwn^ for « g * g g i except when the question, J S , m h i s decision of the Judicial Commissioner. » * * The JudiciaL Commissioner shall declare who shall be taxing-officer within the meaning d'the'first paragraph of this section. .Stc. g(i)] THE GAZEITE Ql- INDIA EXTRAORDINARY

CHAPTER III FEES m OTHER COURTS AND I N PUBLIC OFFICES

6. Fees on documents filed,'etc., in Mofussil Courts or in public offices — Except in the Court of the Judicial Commissioner for Himaehal Pradesh no docu­ ment of any of the kinds specified as chargeable in the, First or Second' Schedule to this Act annexed shall be filed, exhibited or recorded in any Court of Justice or shall be received or furnished by any public officer un less ' in respect of such document there be paid a fee of an amount not less than that indicated by either of the said Schedules as the proper fee for such document.

7. Computation of fees payable in certain suits.—The amount of tee payable under this Act in the suits next hereinafter mentioned shall be computed as follows:—•

(i) for money;—In suits for money (including suits for damages or com­ pensation, or arrears of maintenance, of annuities, or of other sums payable periodically)—according to the amount claimed:

(ii) for maintenance and annuities;—(a) I n suits for maintenance and annui­ ties or other sums payable periodically—according to the value of the subject-matter of the suit, and such value shall be deemed to be ten t imes the amount claimed to be payable for one year:

(b) In suits for reduction or enhancement of maintenance and annuities or other sums payable, periodically—according to the va lue of the subject mat ter of the suit and such value shall be deemed to be ten times the amount sought to be reduced or enhanced for one year.

(hi) for other moveable property having a market-value;—In suits for move­ able property other than money, where the subject-mat ter has a market-value—according to such value at the date of present ing the plaint:

(iv) for moveable property of no market-value;—In suits—

(a) for moveable property where the subject-matter has no market-value, as, for instance, in the case of documents relat ing to title,

(b) to enforce a right to share in joint family property;—to enforce the r ight to share in any property on the ground that i t is jo int family property,

(c) for a declaratory decree and consequential relief;—to obtain a declara­ tory decree or order, where consequential relief is prayed,

(d) for an injunction',—to obtain an injunction,

(e) for easepients;—for a right to some benefit (not herein otherwise provided for) to arise out of land, and

(f) for accounts;—for a c c o u n t s - according to the amount at which the relief sought is valued in the plaint or memorandum of appeal. In all such suits the plaintiff shall state the amount at which he values the relief sought:

Provided that the minimum Court-fee in each case shall be thir teen rupees.

Provided further that in suit coming under sub-clause (c) , in cases where the relief sought is wi th reference to any property such valuation shall not be less than the value of the property calculated in the manner provided for by clause (v) of this section.

(v) for possession of land-houses and gardens;—-In suits for the possession of "land, houses and gardens-—according to the value of the subjectmat ter and such value shall be deemed to be— where the subject-matter is land, and—, ia l where the land forms an entire estate, or a definite share of an estate, paying annual revenue to Government, -jOO i n c . UJU.C i i x , uv HMJiA JlA 1 KAUKDllNAKK [i*ART 11- or forms par t of such an estate1 and is recorded in the Collector's register as separately assessed with such revenue, * -~ and such revenue is permanent ly settled-— ten times the. revenue so payable; <b) where the land forms an entire estate, or a definite share of an estate. paying annual revenue to Government, or forms part of such estate and is recorded as aforesaid; and such revenue is settled, but not permanently— ten times the revenue so payable;

(c) where the land pays, no such revenue, or has been partially exempted from such payment, or is charged with any fixed payment in lieu of such revenue, and nett profits have arisen from the land during the year next before the date of presenting the p l a i n t - fifteen t imes such nett profits; but where no such nett profits have arisen therefrom—the amount at which. the Gourt shall estimate the land with reference to the value of similar land in the neighbourhood;

(d) where the land forms par t of an estate paying revenue to Govern­ ment, but is not a definite share of such estate and is not separately assessed as abovementioned—-the market-value of the land;

Explanation,'—The word "estate", as used, in this paragraph, means any land subject to the payment of revenue, for which the proprietor or a farmer or ryot shall have executed a separate engagement to Government, or which, in the absence of such engagement, shall have been separately assessed with revenue:

(e) for houses and gardens:—Where the subject-matter is house or garden—according1 to the market-value of the house or garden:

(vi) to enforce a right pre-emption;—In suits to enforce a r ight of p re­ emption—according to the value (computed in accordance witlfc-paragraph (v) of this- section) of the land, house or garden in respect of which the r ight is claimed;

(vii) for interest of assignee of land-revenue;—In suits for the interest of an assignee of land-revenue—fifteen times his nett profits, as such for the year next before the date of presenting the plaint;

(viii) to set aside an attachment;—In suits to set aside an attachment of land or of an interest in land or revenue—according to the amount for which the land or interest was attached;

Provided that, where such amount exceeds the value of the land or interest, the amount of fee shall be computed as if the suit were for the possession of such land or interest;

(ix) to redeem;—In suits against a mortgagee for the recovery of the property mortgaged, according to half the principal money expressed to be secured by the instrument of mortgage, to foreclose;-—and in suits by a mortgagee to foreclose the mortgage, or, where the mortgage is made by conditional sale, to have the sale declared absolute— according to the principal money expressed to be secured by the insosjument of mortgage;

(x) for specific performance;—In suits for specific performance—•

(a) of a contract of sale—according to the amount of the consideration;

(b) of a contract of mortgage—according to the amount agreed to be secured; J^^__J^GAZE^r^F I N D I A EXTRAOIUHNARY M ^ first year of t h e ^ m ; t h e r e n t a g T e e d t o b e Paid during thl ( d ) °fdffiu?e Ward-aCC°rClin* t o * • «WWt or value « the property in

(xi) between landlord and ten art t Tn *fc* * « and tenant:- t e™"t.-I n the following suits between landlord

(a) for the delivery by a tenant rf the counterpart of a lease Cb) to enhance the rent of a tenant having a right of occupancy (0 for the delivery by a landlord of a lease

(ct) to contest a notice of ejectment

(f) for abatement of rem: Ing the plaint. y e a i 1 n e x t b e f o r e t h e date of present-

8. Fee on memorandum of appeal aaainst ardor m»fett»>,« * amount of fee payable undei'thisAct m fl ™<L™ ^ 3 ta compensation.—The order relating to S a j a S S l S a f l f f & t g ? £ ^ K * £ * * * * S g ^ M acquisition of land for public purposes shall 1 ™ ™ , T beaH m ioTCe i o r t h e ence between the amount a w a S S ^ g z ^ g ^ ^ l l l ^ ^ ^ ^ ^ ^ ,

9. Potoer to ascertain nett profits or market i-ni-»a T+- +v, r> think that the annual nett pr&ts or %FSSSSSSmi Sfv S g ? 2 3 S S * " t 0 garden as is mentioned m section 7, paragraphs 5 and fl h-^/nr & I ' h o u s e ? r 10 Procedure inhere nett promts or market-value wronqlv estimate _ m M in the result oi any such investigation the Court fedrS^SfT^S n market-value have or has been wrongly estimated the Court V f c f £ £ PrpMs or been excessive, may in its discretion S f g k «SStt mid L ^ V f ^ 1 ? 1 1 ^ the' estimation has been insufficient the Court <h^utl^l„ SS ^h- %% b u t ' J* *

11. Procedure in suits for mesne wo fits or nrmn-ni- in&*u -.ceeds amount claimed.-In suits for mesne n r o f l t f o f f n ^ ^ / m ° ^ " t decresd -ucl mesne profits, or for an account™t?l prof i tS a m a u n t T S 1 ' P ^ r t y excess of the profits claimed or the amount 4 vnich ifi? r f f i . * S w S ^ ° T **J§ sought, the decree shall not be drawn up imtil the riifcSS i£lued thfu ^hef actually paid and the fee which would b f f i n ^ y a S S ^ n ?*.*S W^re the amount of mesne profits is left to be ascertained in ffe> «w™, «* lie, ^ecution of the decree if the profits so S i t S e d S S ^ B S t « ^ S e a the further execution of the decree shall be •staved until Hin rfSJSi™ ,CiaimGd> the fee actually paid and the fee w h U w 3 l d ? 5 e S J i l ^ m J ^ ^ 2 S comprised the whole of the profits so ascertained ^ p a i d K ^ ? S d i S « ? l ^ not paid within such time as the Court shall fix, the S ' s h a l l be fiSS. 12 Decision of questions as to valuation.—(i) Every auesrinn *<as««* fe , i tm t* the purpose of determining the amount o i ^ ^ e S r g K ^ ^ S THE GAZETTE OF INDIA EXTRAORDINARY [FART I I - 0 / . — - • - shall be final as between the parties to the suit. Cii) But whenever any such ^ J ^ ^ J ^ ^ S & f S f ^ S i f f t ^ revision, if .such Court considers &^g*ffgfi& by whom such fee has to the detriment of the B ™ » & * L f S al would have been payable bad, the shall apply. in appeal under Order XLI, rule 23 of the F,rst beheaure t o ^ appellant a • ^ S t e % S c i S S S % S ^ P S S P t S S f W Collector the full am.unt of fee paid on the memorandum of appeal.

Provided that if, in the case o i a r e m ^ ^ ^ J* g g g J g J ^ T cover the whole of Jhe subject-matter o£ the smt^itoe MXWUWB ^ o u l d h a v e b S ^ S K B t t f t S S ^ ^ Y f ^ W S B S r in respect whereor the suit has been remanded.

14. Refunt of fee on • * * £ » £ * ^ ^ ^ S ^ S ^ S ftffffSS for a review of judgment is Presented on or after tbe . m n e t J J W ^ l a c h e s > m a y j of the decree, the Court unless t te delay * ® « g g by tne app ^ f r Q m S & t ^ S & ^ ^ ^ l a ^ ^ a % | » ^ c e ^ the fee which would have been Payable had it been presented before such day. H. Wmm f** Court « J « ? * figfe $ J ^ J ^ ^ & ^ % mistafce.-Where an application for a review ot J ^ B ™ * decision on the ground on the rehearing, the Court rever^ or modifies xte Warner certificate ^rom the of mistake in law or fact, the applicant " f ^ ^ g g g g ™ m u c h of the fee paid SMEHSSSSSS &&»* • - ** e ^ n c e V t o h nugMTaveSabeen produced at the original hearawt.

17. MultWanoua .tl t t^Where M f j - g - g ^ S T S S S S t ? amount*" ^^t^ssr^^^nJKia?^?ta Sldl5 embradn* separale15^ each ot such subjects would be liable under this Act. .j^&T^f&sttsasi wra&vss a s s 1908, T> of a person who « > r a ^ « * * W L j f ^ X S S w w h S S S S officers may arrest restraint, or of any offence other than ^ ogncexo?J e d a petition on which a fee SEC 3(i)j THE GAZETTE £0 INDIA K X T R A O R D I N A R / ^ T ^ ^ssfz&sstigssf^Sffs^^ •A'ct shall render V * * A <»« Written statements called for by the Court after «L firs, hearL* „ t , s u i , * * * * =1: * * * * * * be granted dees not Exceed on? t h o u ^ ? $%£*"* °T l e t t e r S s h a U Revenue, relating to matter? SSLStaS J ^ w i o r a Co™missioner of the ascertainment of ̂ fgSfthereto o, T ^ thf a +lsess™nt of land, or previous to the final confirmation of such settlement1"6 " ' l f p r e s e n t e d ( X ) A P S C ^ m e 1 n e t l a t " E t 0 3 SUmy f 0 r ««««»* * - t a r b e l o n g to CXl) * f g 3 & % ^ S r ^ g ^ M ^ ^ ^ relink I a n d . when direct engagement with G o S S T ] L b y n f a £ ™ holding, .under settled, but not permanently? 0 f w h l c h t h e revenue is < m ^tSSSStSSS64 °£ n°tiC'e 0t * * * * * * * * of land or of en-

(xiii) Written authority to an agent to distrain. either to give e v i d e n c e r S t e m S i f J ^ S 5 °.ther D e r s o r i t o a t t e n d production or filing ri £ eXMb f I t ho'0 C™ e nV, r i n r e s P e c t o f the immediate purposed?bg, fSS&SS m Court ^ ^ m a f l e f ° r t h e M ^ = S & 2 ^ ^ * % evidence, cxvi) F"^^m%m^^mmmam *•*•when ( X V i I ) P c S a? M3B55 °r °ther P e r 3 0 n i n tes « * * * * - t r a in t of any C M comply j isaaysraaL^fft'tftth* i n d i-***<** « Company. P C r ' 0 I a n o f f i c e r o r servant of a Railway < X I X ) A ^ ? ^ t £ g r s S ^ r £ t f t **<* ^ Government forests, or other- ( X X > A S S . * * t h S P S y m e n t M * * * * * by Government to the

(xxi) Petition of appeal against any municipal tax * * . * * $

(xxiv) ^ ^ J I M l a , Christie Marriage Act, 1372 (15 of 1872). -VHE GAZETTE OV INDIA EXTRAORDINARY # * W ^ C H A P T E R I I I A ^ _ PKOBATES, L E T T E R S OF A D M I N I S T R A T I O N AND C E R T I F I C A T E S OF A D M I N I S T R A T I O N i9A. Rem where too high a «»r t feUte S ^ ^ ^ ^ ^ i S ^ s S S the applying for the probate of a f £ * J * g * I n C Sne has afterwards proved property of the deceased to be of f ^ ^ ^ l f aJ.7%S£m if within six months to fee, and has consequently paid too . ^ A f ^ g g ^ sudi person produces the whicn the probate or letters has.or have oeen granted, and delivers to such Authority a particular inventory and valuation of the pro­ perty of the leased, verified by affidavit or affirmation, and if such Authority is satisfied that a greater fee was paid on the probate or letters than the law required, the said Authority may—

(a) cancel the stamp on the probate or letters,, if such stamp has not been already cancelled; rt substitute another stamp for denoting the court-fee which should have been paid thereon; and .1 f^ +>,£. riiffprpnr= between them as in the. case OJ.

19B. mm *,***.*«** ̂ J&&ggg?,rS3 SoE^tSSV^S B3tote —Whenever it is proved, to ffiesa^acnori 01 . amount as, being or administrator has paid M h t o S ^ ^ t e f f ?el«cS the same to a sum which deducted out of the amount or value of JJ« estate iea ^ occasioned if it had been the whole S ^ W S K letters of administration granted in "such Authoritv may return the difference, provided the same be claimed witba three years after the date of such probate or letters. But when, by reason of any legal mgfrjfcg ^ J & ^ J & g f f B L have not been ascertained and paid, or̂ his eflLcts nave ™* d ^ ^ t r a t o r is preffi available,,and in « H g U P ^ M r f e ^ n c f within the said term of three ^ £ £ £ S S S S ^ S J 3 ^ " c t further time for making the claim as may appear to be reasonable under the circumstances, -19C. ft«* e c r <* f ^ S J ^ f f ^ ^ S T h e ^ S ; Si f w S p S r t j a & t Whenever such a grant has been or & & & * & £ff ^ l S S u f S part of an estate the amount of fee,, then agu^y P belongmg to the same ^SfdS£aw^of^|i^& ¥SS$#JSR «»*>— *-nt rel-ates- ,ee;_The probate of the will, or «5k^&*j£Sfgfg^HSd and available & o a u e ^ a s ^ h e r ^ o | p ^ < K W ^ g f ^ ^ 5 ^ ^ ^ o r assigning any by his executors or admmistrators for r e c o v e ^ deceased was possessed moveable or immoveable property wheieol f Withstanding the amount or - or entitled, either wholly or part al y as a g j ^ g r ^ o f ̂ e s t a t e m , , S^ft^ft^^^^0^^5^"letters of admMstr b ati;n- -4 mated the estate of the deceased to b e ^ less JS^Sw'a court-fee thereon, the w S proved to be, and has in ^n^quence paid t°° ̂ ^ o u ^ p r o b a t g «tff*K^^^*«estet* o£ the deceased SEC. 3(i)] T H E GAZETTE OF INDIA BmZMSmMAia SSSSyaSSt L\ #JU l l € e 3 I H ^ ^ ^ « * five times, or $£ it or they i5 o r are nrnd,,™^ ffi f r ° m t l l e d a t e OJ: t h e * r a n t - of twenty times, such proper court-fee w ^ w l a t f ^ 0 n ^ y e a r f r o m ?uc'h d ^ of nally paid on such probate or Tetters: 7 d e d u c t l o r i oi the court-fee origin ^ S I f f J ^ g f f i S & ^ j S * r t h i n m ^ m **« the ascertainat first paid on the probate or letters W f t S W ? ^ a t .to° l o w a court-fee was fee was paid in a a & q S K ^ ^ S a S ? £ 5 i t ^ ? . ^ 0 1 ^ 7 i s s a t i s d e d t h a t * S some particular part of the estate betonleri to thl 32! b & m / ^ S ^ a t t h e t i m e t h ^* tion of fraud or to delay the p a y S t of £ L ,^ eaSedi fnd T"h t m t any intenmay remit the said penalty and £ K £ I ^ S S ^ i ^ g ? * ^ t h e s a i d Authority payment only of fij S ^ T O ^ t e j ^ f n ^ ^ t f e ^ £e d u l y s t a m P e d °» First paid thereon. s I O ma*e UP l h e tee which should have been at paid at first, the said Authority shall nV^JnT i t0° I ( n v a C0UTt-fee has been manner aforesaid until t h e X £ t ? • w ^ t h e S a ^ e t o b e d u l ^ stamped in which the letters 0f i S i S l f c S S f f i S t a S ^ S e d ^ & S ^ i ^ K 0 ^ b y given on the granting thereof in case the fulf ^ w ^F" «? s h t & l a w t o h a v e b e e n had been then ascertained. ° v a I u e o f t h e estate of the deceased ^ t ^ ^ ^ S S ^ ^ ^ f e W S ^ # * ««S*i * month, probate or letters of B S S S S S S ^ S % £ S ^ J L " S ^ S ^ b e e n P a i d °n a n y hems known at the time that some p a r S £ p a r t of *£? £?£*% ^ oi i t s n o t deceased it any executor or a d m i n i s t r a t o r X / L f \ estate belonged to the not, within six months after the d t cov l f n / t ^ • S + U,h Probate or letters does Known at the time to have be onged to the SuSSJFfS&i f +S f a n y e f f e c t s n^t and pay what is wanting to makefux> ther5J5 f«f 5h- ?pIy t o . t h e s a i d Authority at first on such probate or letters he sh l̂l rnrtit ^ l c h 0 L l 5 h t t o h a v e b ^n paid and also a further sum at t K ^ o f ^ S 5 S £ SSSSf 'S *& t h o u^nd rupees sum wanting to make up the proper court-fee °n t h e a m o u n t °f the

19H. iVotice of application for probate or left*,™ as - T • • <_ - to «wjW»t4ttftorfiS(tt» rmd procedure thereof~?n %£dmin«*™twm to be gwem proojte or letters of administrationirm«^B ( ^ W h e re an application for the Judicial Commissi^ for S a l h a ] g . d e ^ ^ h ? ^ 0 t the£ ftan the C o u r t °* the application to be given to the Collector ' U r t s h a J 1 c a u S e n o t i c e of tion to be given to the Chief Controlling SeveLffuthof^^ °f t h e a p p I i c a "

(3) The Collector within the local limits nf ™*«««. per y of the deceased or any part; t he rS% ™ 2 T avenue-jurisdiction the pro­ be inspected, and take or cause to be t i S 7S£L?t£%£&- i nEPec t o r c a u s e to which application for probate or letters of adm i S - i BeC2aaa o f ^ c a s ^ in on such inspection or otherwise he U £ ™ S ^ l 0 1 ? , h a s b e e n »*kS and if estimated the value of fceSSffitfV tbfd2K2S 2 ? J f e Petitioner has under-! fit, require the attendance of the peUttoner Fe?tW i,-, £ C o l I e c t o r ^ if he thinks evidence and inquire into the m a t f a j ^ K f J w L ? J W 3 ^ ° r b7- a " e n t ) a n d take is still of opinion that the value % ttiS*i££Sfc£ TiS K° m a y ^ i n k fl t- a n d - « he require the petitioner to amend the valuatio*n b e e n ™d^-^timated, may ColStor! tfe ? g S S S S ^ r & S l T i S - ? - ' ^ - of the .Provided that no such motion shall be made #fW Hi*. „ • « f.om the date pf the exhibition nf the Wntorv iL , n T P ! r a t l a n o f s i x mO"ths Indian Succession Act, 1035. inventory required by section 317 of the an g „ 3 | S S S h ^ a S " S ^ ^ ^ n ? 8 1 1 ,h <"d- » •=»« to be held THL GAZETTE Of INDIA EXTRAORDINARY [PART l l - -f /"T . . . , of administration on oath (whether m person or by commission) and may take such further evidence as may be produced to prove the true value of the pro, certv Thl person, authorized as aforesaid to hold the inquiry shall return tjT the Court the evidence taken by him and report the, result of the inquiry, and S c h report and the evidence so taken shall be evidence m the proceeding and the Court may record a finding in accordance with the report, unless it is satisfied that it is erroneous. m The finding of the Court recorded under sub-section (5) shall be final but shall not bar^the entertainment and disposal by the Chief Controlling Revenue Authority of any application under section 19E.

(8) The Lieutenant Governor may make rules for the guidance of Collectors in the exercise of the powers conferred by sub-section [6). IQI Payment of court-fees in respect of probates and letters of administrat i o n 1 9 l - ( f f N ? order entitling, the petitioner to the grant of probate .or letters of o^ini^Va+inn shall he made upon an application for such grant until the peu- S ™ £ med in the X i r t a^aluation of the property in the form set forth Si the Third Schedule, and the Court is satisfied that the fee mentioned in No. 11 of the First Schedule has been paid on such valuation. m The erant of probate or letters of administration shall not be delayed by reaion of an? motion made by the Collector under section 19H, sub-section (4). 19J Recovery of penalties etc.—(1) Any excess fee found * & * » J W g * 5 J e « S £ * T & " e c o v l r e T f t o m t h e ? * 3 S or administrator as U it were an arrear of land-revenue by any Collector. t->\ ThP Thief Controlling Revenue Authority may remit the whole or any H , r of anv S c h penalty or°forfeiture as aforesaid, or any part of any i w ty under section 19E or of any court-fee under section l&E in excess of the full court-fee which ought to have been paid. tration.

CHAPTER IV PROCESS FEES matters: — m The fees chargeable for serving and executing V™C^JS™?±%^£. M Court in i t! appellate 'jurisdiction, and by ther othei Civil Courts established within the local limits of such jurisdiction, «n rh<* fpes chargeable for serving and executing processes issued by ^ e ( 1 ° Crimmal^Courts established within such limits in the case of officers o thS than offences for which police officers may arrest without a warrant; and fiii) the remuneration of the peons and all other persons; employed by leave of a Court in the service or execution of processes. The Court of the Judicial Commissioner for Himachal Pradesh may from time to time alter and add to the rules so made. thToffiSai I S S & W S S thereupon have the force of law. to be fees leviable under this Act. 20-A. E x e r t i o n » g S f t S * S ? S S f 1 B S S S t t « t t f - t ed in the preceding section or in the mw» m ^ . - t h proS( jCUtion in Sue. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY t&SS&IFfZS a C ! i n g i n h^3 o f f i c i a l c a P a c i t y »"d (b) a liquidator or an arbitrator Act 1956 Provisions of the Himachal Pradesh Co-operative Societies

(2) The Lieutenant Governor may by notification determine what persons shall be deemed t o be public officers for the purpose of the preceding sub-section.

21. Tables of process fees.—A table in the English and Vernacular languages showing the fees chargeable for such service and execution, shall be exposed to view in a conspicuous part of each Court.

22. Number of -peons in District and subordinate Courts,—Subject to rules to be made by the Court of the Judicial Commissioner for Himachal Pradesh and approved b y the Lieutenant Governor, every District Judge and every Magistrate of a District shall fix, and may from t ime to t ime alter, the number of peons necessary to be employed for the service and execution of processes issued out of his Court and each of then Courts subordinate thereto. Number of peons in Mofussil Small Cause Courts.—And for the purposes of this section, every Court of Small Causes established under section 5 of the 'Provincia l Small Cause Courts Act, 1887, shall be deemed to be subordinate to the Court of the District Judge.

23. Repealed. • 2i* [Process served under this Chapter to be held to be -process within mean­ ing of Code of Civil Procedure.'] Rep. by the Amending Act, 1891 {12 of 18911 s. 2 and Sch, 1.

CHAPTER V O F THE MODE OF LEVYING FEES

25. Collection of fees by stamps.—All fees referred to in section 3 or charge­ able under this Act shall be collected by stamps.

26. Stamps to be impressed or adhesive.—The Stamps used to denote any fees chargeable under this Act shall b e impressed, or adhesive, or par t ly impressed and p a r t l y adhesive, as the Central Government may. by notification in the Official Gazette from time to t ime direct.

27. Rules for supply, number, renewal and keepinq accounts of stamps—The Central Government may, from t ime to t ime make rules for regulating—

(a) the supply of stamps to be used under this Act;

(b) the number of stamps to be used for denoting any fee chargeable under th is Act;

(c) the renewal of damaged or spoiled stamps; and

(d) the keeping accounts of all stamps used under this Act:

Provided that, in the case of s tamos used under section: 3 in the Court of the Judicial Commissioner for Himachal Pradesh, such rules shall be made with the concurrence of the Judicial Commissioner. All such rules shall be published in the Official Gazette, and shall thereupon have the force of law.

28. Stamping documents inadvertently received.—No document which ought to bear a s tamp under this Act shall be of any validity, unless and until it is properly stamped. But if any such document is through mistake or inadvertence received, filed or used in any Court or office without being properly stamped, the n residing Judge or the head of the office- as the case mav be, or, in the case of the Court of the Judicial Commission^- for Himachal Pradesh, the Judicial Commissioner may, if he th inks fit. order that such document be stamped as he may direct; .*md on such document being stamneel accordingly, t h e same and everv proceeding relative thereto shall be as valid as if it had been nroperly stamped in the first instance. " • r-vis^wasf 29 Amended document.—Where any such document is amended in order merely to correct a mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp 376 THE GAZETTE OF INDIA EXTRAORDINARY [PART H -

30. Cancellation of stamp.—No document requiring a s tamp under this Act shall be filed or acted upon in any proceeding im any Court or office until trie s tamp has been cancelled. Such officer as the Court or the head of t h e office may from time to t ime appoint shall, on receiving any such document, forthwith effect such cancellation by punching out the figure-head so as to leave the amount designated on the stamp untouched, and the par t removed by punching shall be burn t or .otherwise destroyed.

CHAPTER VI MISCELLANEOUS

31. [ Repay meat of fees paid on applications to Criminal Courts.] Rep. by the Code of Criminal Procedure (Amendment) Act, 1923 (IS of 1S23), s, 163.

32. [Amendments of Act 8 of 185& and Act 9 of 1869.] Rep. by the Amending Act, 1391 (12 of 1891), s. 2 and, Sch. I.

33. Admission in criminal cases of docutments for which, proper fee hag not been paid.—Whenever the filing, or exhibition in a Criminal Court of a document in respect of which the proper fee has not been paid is, in the opinion of the presid­ ing Judge, necessary to prevent a failure of justice, nothing contained in section 4 or section 6 shall be deemed t o prohibit such filing or exhibition.

34. Sale of stamps.— (1) The Central Government may from time to time make rules for regulating the sale of stamps to be used under this Act, the persons by whom alone such sale is to be conducted, and the duties and remunerat ion of such persons.

(2) All such rules shall be published in the Official Gazette, and shall the re ­ upon have the force of law.

(3) Any person appointed to sell stamps -who disobeys any rule made under this section, and any person not so appointed who sells or offers for sale any stamp, shall be punished with, imprisonment for a te rm which may extend to six months, or with fine which may extend to five hundred rupees, or wi th both.

35. Power to reduce or remit fees.—The Central Government may, from *ime to t ime by notification in the Official Gazette' reduce or remit, in the whole or in any par t of the Union terr i tory of Himachal Pradesh, all or any of the fees men­ tioned in the First and Second' Schedules to this Act annexed, and may in like manner cancel or vary such order:

36. Saving of fees to certain officers of Court of Judicial Commissioner.— Nothing in Chapters II and V o j this Act applies to the fees which any officer of the Court of the Judicial Commissioner for Himachal Pradesh allowed to receive in addition to a fixed salary.

SCHEDULE I Ad valorem-fees Number — Proper fee

(i) m 6> i . Plaint, written statement pleading a set-off or Coun­ ter-claim or memorandum of appeal (not otherwise provided for in this Act) or of cross-objection preented i'.o any Civil or Seeuue Court except those mentioned in section j . When the amount or value of the subject matter in dispute does not exceed five rupees. When such amount or value ex­ ceeds five rupees, for every five rupees, or part thereof, in ex­ cess of five rupees, up to one hundred rupees. Fifty Nave Paise. Fifty NayePaise. SEC. 3(l)i THE CAZETTE OE INDIA EXTRAORDINARY

(2) W 77 C?> When SUch amount or value ex- One rimee ceeds one hundred ruoees, but does not exceed five hundred rupees, for every ten rupees, or part thereof, in excess of one imndred rupees, up to five hundred rupees. * s s a ^ i o„=raPCEfiftyNaye m every ten rupees, or part thereof, up to one thousand rupees. When such amount or value ex­ ceeds one thousand rupees, tor every one hundred rupees or part thereof, j a excess of one thousand rupees, up to five thousand rupees. When such amount or value ex­ ceeds five thousand rupees tor every two hundred and hity rupees, or part thereof, ifl excess of five thousand rupees, up to ten thousand rupees. Twelve rupees twenty Naye Paise. Twenty-four rupees forty Nave Paise.

2. Plaint in a suit for poss­ ession under the Specific Relief Act, i S77, Section 9 4- Application for review of judgment, if presented on Or after the ninetieth day from the date of the decree. rupees fifty Naye When such amount or value ex- Thirtv-six cceds ten thousand rupees, Paise for every five hundred rupees, or part thereof, in excess of ten thousand rupees, up to twenty thousand rupees. *teR£5«a!Sfi FoS?ht •*• «<** *•• tor every one thousand rupees or part thereof, in excess of twenty thousand rupees, up to thirty thousand rupees. When such amount or \-atnp PY R n m . .• L , ceeds thirty t C s a n d m P ee t ° P ^ f g h t mpea e i g h t y N a * e tor every two thousand rupees or part thereof i n excess of tiurty thousand rupees up to fifty thousand rupees. When such amount or value ex­ ceeds fifty thousand rupees, [or every five thousand rupees, or part thereof, in excess of luty thousand rupees. Forty-eight rupees eighty Naye Paise. A fee of one-half the amount prescribed in the foregoing The fee leviable on the pLm or memorandum of appeal". file:///-atnp 37§ T H E GAZETTE OF INDIA EXTRAORDINARY [PAUT I I - 5 Application for review of judgment, if presented before the ninetieth day from the date of the decree.

6. Copy or translation of judgment or order not being, or having the force of a decree, One-half of the fee leviable on the plaint or memorandum of appeal.

7. Copy of a decree or order 'having the force of decree. ["When such judgment or order I is passed by any Civil Court other than the Court of the Judicial Commissioner for Himachal Pradesh, or by the presiding officer of any Re­ venue Court or office, or by any other Judicial or Executive Authority. When such judgment or order is Dassed by the Court of the Judicial Commissioner xor Himachal Pradesh f When such decree or order is made bv any Civil Court other than the Court of the Judicial Commissioner for Himachal Pradesh or by any Revenue Court. One rupee Paise. twenty-five Naye Two rupees sixty-five Naye Paise. T w o rupees sixty-five Naye Paise. a 1 3 Copy of any document ' liable to stamp duty under the Indian Stamp Act, 1899, when left by any partv to a suit or proceed­ ing in place of the original withdrawn, provided such copy is not subject to any dutv under the Indian Stamp Act, 1899.

9. Copy of any revenue or judicial proceeding or order not otherwise p ro­ vided for by this Act, or copy of any account, state­ ment, report or the like, taken out of any Civil or Criminal or Revenue Court or Office, or from the office of any Chief Officer charged with the executive administration of a Divi ­ sion. 11 Probate of a will or letters ' of administration with or without will annexed. When such decree or order is Five rupees twenty-five Naye made by the Court of the Judi- Paise. I rial Commissioner for Himachal ^ Pradesh. fift When the stamp duty charge- T h e amount of the duty charge- ( 3 l b T o n the original does not able on the original. exceed seventy-five Naye Paise

(b) In any other case For everv three hundred and sixty words or fraction of three hundred and sixty words. One rupee. Sixty-five Naye Paise. When the amount or value of the property in respect of which the grant of probate or letters is made exceeds one thousand rupees, but does not exceed ten thousand rupees. When such amount or value ex­ ceeds ten thousand rupees, but d o « not exceed fifty thousand rupees. T w o and one-half per centum on such amount or value. Three and one-quarter per ceutum on such amount or Value. SEC. 3(i)] THE GAZETTE 0 F INDIA EXTRAORDINARY

(3) \Vhen such amount or value ex ceeds fifty thousand rupees. I rovjded that when after the grant of a certificate under part X of the Indian Succession Act, 1925, or under the Reg,u- Sf*5,T°£ t h e Bombav Code No. VIII of 1827 in respect of any property included in an estate, a grant of probate for betters of administration i s made in respect of the same estate, the fee payable in res­ pect of the latter grant shall be reduced by the amount of the fee paid in respect of the former Srant. Four per centum on s u c h amount or value.

12. Certificate under Part X In any cas? of the Indian Succession Act, 1925 (XXXIX of [925). 13, Amplication to the Court the Judicial Com Two and one-half per centum on the amount or value of any debt or security speci­ fied in the certificate under section 374 of the Act, and four per Centum on the amount 0* value of any debt or security to which the cer­ tificate is extended under section 376 of die Act. Afitffr-^x) The amount of a debt is its amount including;, interest, on the day on which the inclusion of the debt in the certificate is applied for, so far as such amount can be ascertained. . (2} Whether or not any power with respect to a security specified in a certificate has been conferred under the Act, and, where such a 3 power has been so conferred, whether the power i s for the receiving of interest or dividends on, or for the negotiation or transfer of, the security, or for both purposes, the value of the security is its market value on the dayon which the inclusion of the security in the certificate is applied for, so far as such value can be ascertained. When thelaoumnior value of the Two rupees sixty-five Nave suDiect-matter in dispute does Paise. 5 not exceed twenty-five rupees. missioner for Himachal Pradesh for the exercise of its jurisdiction under When such amount ov value ex- Order, 194S o r to the Court of the Financial Commissioner, [-timachal The fee leviable on a randum of appeal. memo- 38o (*) T H E GAZETTE OF INDIA EXTRAORDINARY ( 2 ) [PART II— Pradesh, for the exercise of its revisional jurisdic­ tion under section U S of the Himachal Pradesh Abolition of Big Landed Estates and L a r d Reforms Act, 1953. v - • Table of rates of ad valorem ft? liable on the Institution of Suits. When the amount or value of the subject-matter exceeds ( I ) Rs- 5 i-o 15 20 25 30 35 40 45 5© 55 60 65 70 75 t° 85 90 95 100 n o 120 130 140 150 160 1170 180 190 200 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 But does not exceed

(2) Rs. 5 10 15 20 25 30 35 40 45 5° 55 60 65 70 75 80 85 90 95 100 no 120 130 140 150 160 170 180 190 200 210 220 230 240 250 270 280 290 300 310 320 330 340 350 360 370 Proper fee C3) Rs. nP. 0-50 I'00 1-50 2'OO 2-50 3' 3' 4' 4- 51 5' 6- •00 •50 •00 •50 •00 •50 •00 6-50-- 7-00 7 7-50 S-oo 8-50 9'00 9'5° IO-O0 II- 00 12-OO I3-OO 14'00 IS-OO l6' OO 17'DO T8-OO 19-00 20 00 21-00 22-00 23-0O 24-00 25- oo 26-00 27-00 28-00 29-00 30-00 31-00 32 00 33 00 34-00 35-00 36-00 37-00 ... o o ^?8 ISHKKKS5H i3 i3« i ! ? i imwe*?s K M ^ 8 s s * * t t « o c o 6 o o c 5 o ^ ^ 0 ^ ^ S o H 8 g ^ o ^ i-1 M M. H i-( f i ^ <H H M H w i H j H l - I M l - l l - t H UH l—j t-d I_J i—J »««»»M«Mm««««*in^^^ 382 T H E GAZETTE OF INDIA EXTRAORDINARY [PART jj— CO ( 2 )

(3) Rs, I,10O Ij20O i3300 1,400 1,500 1,600 1,700 1,800 1,900 2,00c 2,100 2,2O0 2,300 2,4CO 2,5O0 2,600 2>7O0 2,800 2,900 3,000 3,100 3,200 3,300 3,400 3,500 3,600 3,7°° 3,800 3,900 4,000 4,100 4; 20O 4,3O0 4,400 4,500 4,600 4,700 4,Soo 4,900 5,000 5*350 5,5oo 5>75o 6,000 6,250 6,500 6,750 7,000 7,25o 7,500 7,750 8,000 8,250 S,500 8,750 9,000 9J250 9,500 9,750 10,000 10,500 11,000 11,500 12,000 12,500 Rs. 1,200 1,300 1,400 1,500 l,6oo 1,700 1,800 1,900 2; 000 2,10O 2,200 2,300 2,400 2,50O 2,600 2,70O 2,S00 2,90O 3,000 3,100 3,200 3,300 3,400 ^3,500 3,600 3,700 3,800 3>90° 4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 ^,25° 5,500 5J75O 6,000 6,250 6,500 6,750 7,000 7,250 7J5OO 7,750 8,000 8,250 8,500 3,750 9,000 9,250 9,500 9:750 10,000 10,500 11,000 11,500 12,000 12,500 13,000 Rs. nP. 174'4o 1 8 6 6 0 198-80 211-00 223-20 235-40 247-60 259-80 272-00 284-20 296 - 40 308-60 320*80 333•00 345-20 357*40 369-60 381-80 394-00 406•20

418.40 430-60 442•80 455-00 467•20 479-40 491-60 503'8o 516-00 528-20 540-40 552-60 , 564-80 577-00 589-20 601-40 613*60 625-80 638*00 662*40 686-80 711'20 735*60 760•00 784-* 40 SoS•80 833-20 857-60 882-00 906*4° 930-So 9 5 5 ' 2 0 979-60 1,004' 00 1,028*4° 1,052*80 1,077-20 i , r o i - 6 o i , r26-oo 1,162*50 1,199-00 1,235 50 1,272-00 1,308-50 1,345-00 / • • Sec 3 ( i ) | Tm GAZETTE OF (NHIA EXTRAORDINARY

(2) gw 3§3 C3) Rs. 13,000 13,500 14,000 14; 500 15,000 j 16,000 16,500 17,000 17,500 IS,OQO 18,500 19=000 19,500 20,000 2r,ooo 22,000 23,000 . 24,000 25,000 26,000 27,000 28,000 29,000 30,000 33,000 34,000 36,000 38,000 40,000 42,000 44,000 46,000 4S,ooo 50,000 55,000 60,000 65,000 70,000 75,000 80,000 85,000 90,000 95JO0O 1,00,000 1,05,000 1,10,000 1,15,000 r,2o,ooo r,25,ooo [,30,000 r,35,ooo 1,40,000 [,45,000 r,5°,ooo i)55,ooo t,60,000 I , 6 5 J O 0 0 1'J 70,000 l.75,ooo r,8o,coo 1,85,000 Rs. 13=500 14,000 14,500 15,000 *5,5oo 16,000 16,500

17.000 17,500 1 S,ooo 18,500 19,000 19,500 20,000 21,000 22,000 23,000 24,O00 25,000 2fi,0OG 27,0O0 28,000 29,OOo 3O,000 32,000 • 34,000 36,000 3S,ooo 40,oco

43.000 44,000 46,000 48,000 50,000 55,000 60,000 65,000 70,000 75,000 So, 00a S 5,000 90,000 95,000 r,00,000 1,05,000 1,10,000 r,r5,ooo 1,20,000 1,25,000 r,30,ooo l,35,ooo 1,40,000 i,45,0Oo 1,50,000 i>55,0oo 1,60,000 r,65,ooo r, 70,000

1.75,000 1,80,000 1,35,000 1,90,000 Rs, 1,381 i , 4 i 3 M54 i ,49 i 1,527 1,564 r,6 00 i,<537 1,673 l ,7 ro 1,746 1,783 r , 8 i 9 1,856 1,904 i,953 2,002 2,051 2,100 2,148 2,197 2,246 2,295 2,344 2,292 2; 441 2490 2,539 2,588 2,636 2,685 2,734 2,783 2,832 2,S8o 2,929 2,978 3,027 3,076 3,124 3,173 3,222 3,271 3,320 3,368 3,417 3,466 3,515 3,564 3,612 3,66i 3,710 3,759 3,So8 3^56 3»905 3,954 4,003 4,052 4,r 00

4.149

4.198 nP. 50 00 50 00 50 00 50 00 50 00 50 00 50 00 So 60 40 20 00 So 60 40 20 00 80 60 40 20 00 80 60 40 20 ot 80 60 40 20 00 So 6a 40 20 00 80 60 40 20 00 So 60 40 20 00 80 60 40 20 00 80 60 40 T H E GAZETTE OF INDIA EXTRAORDINARY [PAKT I I - <# (2 ) (3) Rs. 1,90,000 IJ95J°OQ 2 ,0 0,000 2,O5,O00

2.10.000 2,15,000 2,20,000 2,25,00O 2,3O,000 2,35,000 2,40,000 2,45,000 2,50,000 2,55,000 2,60,000 2,65,000 2,70,000 2,75,000 2,80,000 2,85,000 2,90,000 2,95.000 3,00,000 3<o5,ooo 3,10,000 3,15,000 3,20,000 3,25,000 3,30,000 333 5)000 3,40,000 3,45,000 3,50,000 3,55,000 3,6o,cco 3,65,000 3,70,000 3,75,000 3,80,000 3,85,000 3,90,000 3,95,000 Rs. 1,95,000 2,00,000 2,05,00O 2,10,000 3,15,000 2,20,000 2,25,000 2,30,000 2,35,000 2,40,000 2,45,000 2,50,000 2,55,000 2,6o,0O0 2,65,000 2,70,000 2,75,000 2, S 0,000 2,85,000 2,90,000 2,95,000 3,00,000 3,05,000 3,10,000 3,15,000 3,20,000 3,25,000 3,30,000 3,35,000 3,40,000 3,45JOOO 3,50,000 3)55)000 3,60,000 3,65,000 3,70,000 3,75,000 3,80,000 3,85,000 3,90,000 3,95,000 4,00,000 Rs. 11P. 4)247 4,296 4)344 4)393 4)442 4)491 4,54° 4)58 S 4)637 4,686 4)735 4)784 4,832 4)881 4;93° 4)979 5,028 5)076 5)125 5)174 5)223 5,272

5.320 5)3^9 5)4i8 5)4^7 5,5*6 5)5^4 5,6*3 5,662 5 ) 7 " 5,760 5,SoS 5)857 5,906 5,955 6,004 6,052 6,101 6,150 6,199 6,248 20 00 80 60 40 20 00 80 60 40 20 00 80 60 40 20 00 80 <5o 4 0 20 00 So' 60 40 20 00 80 60 40 20 00 80 60 '* 40 20 00 80 60 ,:|0 20 00 And when the amount or value of the nroo'er fee leviable shall be Rs. 6,248 For ty^gh t rupees eighty Naye Paise ior c rupees 4,00,000 (four lacs). subject-matter exceeds rupees 4,00,000 (four **») the (six tliousand two hundred and tott-Bgg*W •ach five tliousand rupees or part thereof, in excess or

SCHEDULE II Fixed Fees Number Proper fee ( i ) (2) (3)

1. t Application or petition. (a) When presented to any Officer of the Customs 01 Excise Department or to any Magistrate by any person having dealings with the Gov­ ernment and when the sub-. ject-mattcr of such applica­ tion relates exclusively to . those dealings; SEC. 3(i)] THE GAZETTE OF IN]) IA EXTRAORDINARY

(r) ( 2 ) 38 <\\

(3) • or when presented to any Officer s of LandRevenue by any person holding temporarily settled land under direct engagement with Government, and when £the subject-matter of the ap­ plication or petition relates [exclusively to such engage- Jment; or when presented to any Muni­ cipal Commissioner under any_ Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such con­ servancy or improvement; or when presented to any Civil Court other than a principal Civil Court of original juris­ diction, or to any Court of Small Causes established un­ der section 5 of the Provincial Small Cause Courts Act, 1887, or to a Collector or other offi­ cer of revenue in relation to any suit or case in which the amount or value of Che sub­ ject-matter is less than fifty rupees; Forty NayePaise, y or when presented to'anyiClvil) ") Criminal, or Revenue Court, or to any Board or Executive Officer for the purpose of obtaining a copy or translation of any judgment, decree, or order passed by such Court, Board or Officer, or of any . other document on record in j such Courtor Officer. j Forty Nayc Paise.

(b) When containing a complaint or charge of any offence other than an offence for which police officers may under the Criminal Procedure Code, arrest without warrant, and presented to any Criminal Court; or when presented to a Civil, Criminal or Revenue Court, Or to a Collector, or any Re­ venue Officer having jurisdic­ tion equal or subordinate to a Collector, or to any magis­ trate in his executive capacity, and not otherwise provided for by this Act;j| ! One rupee twenty-five NayePaise. 386 T H E GAZETTE OF INDIA EXTRAORDINARY [PART II- ( I ) ( 2 ) ®- . A. Application to any Civil Court that records may be called for from another Court. . Application for leave to sue as a pauper. . Application for leave to appeal as a pauper. . Plaint or memo­ randum of appeal in a suit to establish or disprove a right of occupancy. , Bail-bond or other instrument of obliga­ tion given in pursuance of an order made by a Court or Magistrate under any section of the Code of Criminal Procedure, 1898,) or the Code of Civil Pro­ cedure, 190S, and not otherwise provided for by this Act. or to deposit in Court revenue or rent; or for determination by a Court of the amount of compensation to be paid by a landlord to his tenant.

(c) When presented to a Chie Commissioner or other Chief Controlling Revenue or Exe­ cutive Authority, or to a Commissioner of Revenue or Circuit, or to any Chief Offi­ ce r ch arge d with th e Ex ecutive Administration of a Division and not otherwise provided • for by this Act.

(d) When presented to the Court of the Judicial Commissioner for Himachal Pradesh—

(i) under the Companies Act, 1956, for winding up a Company,

(ii) under the same Act for taking some other judicial action, (iiA) under Article 226 of the Consti­ tution of India other than petitions for habeas cropus and petitions arising out of criminal proceed­ ings;

(iii) in all other cases. When the court grants the application and is of opinion that the trans­ mission of such records involves the use of the post. Rupees two hundred and sixty Thirteen rupees. Fifty rupees. Two rupees sixty-five Naye Paise. One rupee in addition any fee levied on application under ^ clause (a), clause (b), or clause (d) of article 1 this Schedule. One rupee twenty-five Naye Paise. to the 01

(a) When presented to a District Court.

(b) When presented to a Commissi­ oner or the Court at' the Judi­ cial Commissioner for Himachal Pradesh. One rupee twenty-five Paise. Two rupees Paise. Naye sixty-five Naye One rupee twenty-five Naye Paise, Sixty-five Naye Paise. SEC. 3(i)] THE GAZETTE OF INDIA EXTRA ORDINARY Ci)

7. Undertaking under " section 49 of the Indian Divorce Act.

10. Mukhtarnama Wakalatnama. ar n . Memorandum of appeal when the appeal is not from a decree or an order having the force of a decree, and is presented.

12. Caveat * * *

14. Petition in a suit under the Native Converts Marriage Dissolution Act.

1866. 14-A. Every petition or applica­ tion or memorandum or appeal under the Special Marriage Act) 1954 (43 of 1954) or the Hindu Marriage Act, 1955 (25 of 1955).

17. Plaint or memorandum of "] appeal in each of the fol- j lowing suits :—

(i) to alter or set LLside a sum­ mary decision or order of any of the Civil Courts not established by Letters Patent or of any Revenue Court ;

(ii) to alter or cancel any entry in a register of the names of the proprietors of cevenue paying estates ; (it|) to obuun a declaratory decree where no consequen­ tial relief is prayed ; When presented for die conduct of any one case (a) to any Civil or Criminal Court odier than die Court of the Judicial Commissioner For Himachal Pradesh or to any Revenue Court, or to any Collector or Magistrate, or other Executive Officer; except such as are men-" tioned in clauses (b) and (c) of this Number ;

(b) to a Commissioner of Revenue, Circuit or Customs or to any oificer charged with the executive adminis­ tration of a Division, not being the Chief Revenue or Executive Autho­ rity j

(c) to the Court of the Judicial Com­ missioner for Himachal Pradesh, • Chief Commissioner, Board of Revenue) or other Chief Controlling Revenue or Executive Authority.

(a) to any Civil Court other than the Court of the Judicial Commissioner for Himachal Pradesh or to any Revenue Court or Executive Officer other than the Court of the Judicial Commissioner for Himachal Pradesh or Chief Controlling Revenue or Executive Authority ;

(b) to the Court of the Judicial Com­ mission! tor Himachal Pradesh or Chief Commissioner, or other Chief Controlling Executive or Revenue Authority. One rupee twenty-five Naye Paise. One rupee twenty-five Naye Paise. • * • - • • One rupee twenty-five Naye Paise. Two rupees sixty-five Naye Paise. One rupee twenty-five Naye Paise. Five rupees twenty-five'Naye Paise. Six rupees fifty Naye Paise. * * * Six rupees fifty Naye Paise. Nineteen rupees fifty Naye Paise. Ninereen][rupees fifty Have Paise. J 3S8 T H E GAZETTE &$ INDIA EXTRAORDINARY [PART II— (0 W (3)

(iv) to set aside an award j

(v) to set aside an adoption ;

(vi) every other suit where it is not possible to estimate at a money value the subject matter in dispute and which is not otherwise provided for by this Act. j iS. Application under section 20 of the Indian Arbitration Act, 1940 (X of 1940).

19. Agreement in writing stating a question for the opinion of the Court under the Code of Civil Procedure,

1908.

20. Every petition under the Indian Divorce Act, except petitions under section 44 of the same Act, and every memorandum of appeal under section 55 of the same Act.

21. Plaint or memorandum of appeal under the Parsi Marriage and Divorce Act, 1936 (III of 1936).

22. Plaint or memorandum of appeal in a suit by a rever­ sioner under the Himacnal Pradesh Customary Law for declaration in respect of an alienation of ancestral land. 1

23. Application or memo- 'randum of appeal for relief under the Punjab Urban Rent Restriction Act as applied to Himachal Pradesh.

24. Claims for money (whether secured or un­ secured) or a claim to set off made against such claims or counter-claims tinder the Banking Com panies Act, 1949 (Act X of 1949)- Nineteen rupees fifty Naye Paise. Thirteen rupees. fr Thirteen rupees. Thirty-nine rupees. Thir ty-nine rupees. " 1 ' Nineteen rupees n f t y ^ a y e Paise. V Thirteen rupees. 1 (a) Where the amount does Nineteen rupees fifty Naye not exceed Rs. 2,500

(b) Where the amount exceeds Rs» 2,500 but does not exceed R s . lOjOOO.

(c) Where the amount exceeds ' Rs. io3ooo. Paise. Thirty-nine rupees. Sixty-five rupees. - M e m o r a n d u m of a p p e a l ^ (a) Where the amount exceeds torn ™n order or decision | Rs. 5,000 but does not exceed passed under the provisions V Rs. 10,000. iif section 45-B 01 the Banking Companies Act, J (b) Where the amount exceeds i949(Ar . tXofr 9 49} . R& » * * » S even ty-eigh t rupees. One hundre.l rupees. and thirty S r : c ' $ $ ] T H E GAZETTE CT INDIA EXTRAORDINARY

SCHEDULE I I I (See section 191) F O R M OF VALUATION ( TO HE USED W I T H SUCH MODIFICATIONS, IF ANY, AS MAY BE NECKSSARY.) TN THE C O U R T OF -? 9 Re Probate of the Will of ,(or administration, of the,) property and credits of .deceased. . Solemly affirm make oath and say that I am the executor (or one of the executors or one of the next-of-kin) of , deceased, and that 1 have truly set forth in Amiexure A to this affidavit all the property asd credits of which the above named deceased died possessed or was entitled to at the time of his death, and which have come, or are likely to come, to my hands.

2. I further say that I have also truly set forth in Amiexure B all the items U m b v law allowed to deduct.

3. I further say that the said assets, exclusive only of such last-mentioned items, but inclusive of all rents, interest, dividends and increased values since the date of the death of the said deceased, are under the value of A N N J I X U H E A R s . 11P. Valuation of the -moveable andimmoveable property of idee eased Cash in the house and at the banks, household goods, wearing-apparel, books, plate, jewels, etc. {State estimated value according to best of Executor's or Administrator's belief) Property in Government securities transferable at the Public Debt Office. {State description and value at the price of the day; also the interest separately, calculating it to the time of making the application). Immoveable property consisting of . . . . . . . . {State description, giving in the case of houses, the assessed vaJite, if any, and the number of years assessment the market-value is estimated at, and, in the case of land, the area, the market-value and all vents that have accrued). Leasehold property . . . . . . . . . . {If the deceased held any leases for years, determinable, state the number of year's purchase the profit rents are estimated to be worth and the value of such, inserting separately arrears due at the date of death and all rents received or due since that date to the time of making the application.) Property in public companies . . . . . . . . . {State the particulars and the value calculated at the price of the day; also the interest separately, calculatbig it to the time of making the application.) Policy of insurance upon life, money out on mortgage and other securities, such as bonds* mortgages, bills, n o t o and other securities for money. 'State the amount of the zvhale-, also the interest separately, calculating it to the time of making the application.) Book debts , {Other than bad) 3 o o THE GAZETTE OE INDIA EXTRAORDINARY |T,\*T l l - Stocfc in trade . . . . . . . . . . . i {Stats the estimated value, if any-). Other property not comprised under the foregoing heads. . (State the estimated value, if any). TOTAL Deduct amount shown in Annexure B not subject r.o duty . NET TOTAL . ANNEXURE B Schedule of debts, etc. | Rs, nP. Amount of debts due and owing from the deceasedj payable by law out of the estate . . . . . . . . . . . . Amount of funeral expenses . - - • :- • • '—' "* ' Amount of mortgage incumbrances . . • • j ' Property held in trust not beneficially or with general power to confer a benneficial interest . . . . . - . . ; - . . Other property not subject to duty TOTAL [No. F. 4/4/63-UTL-65.] G S H. 518.—In exercise of the powers conferred by section 2 of the Union Territories (Stamp and Court-fees Laws) Act, 19&1 (33 of 1961), the Central Government hereby appoints the first day of April, 1964, as the date on which Schedule 1-A to the Indian S tamp Act, 189& (2 of 1899), as in force in the S W e of Punjab on the 28th day of November, I960, shall, with the following modifi­ cations, be substituted for Schedule 1-A to the Indian Stamp Act, 1399 (2 of 1399), as in force in the Union terr i tory of Himachal Pradesh immediately before the first day of April, 1964, namely: — Modifications In Schedule I-A to the Indian S tamp Act, 1&9& (2 of 1899), ast in force in the State of Punjab on the 28th day of November. I960,—

(1) in the heading, the words, brackets and figures "under the Indian Stamp (Punjab Amendment) Act, 1922" shall be omitted;

(2) in article 3, the words, "brackets and figures "ADVOCATE—See entry as an Advocate (No. 30)" occurring in the column relating to Descrip­ tion of Instrument, shall be omitted;

(3) in article 11, the entries "ARTICLES OF CLERKSHIP" and "As in the Schedule t" shall be omitted and in the item "ATTORNEY" in the • column relating to Description of Instrument, for the words, brackets and figures "See ent ry as an Attorney (No. 30), and Power-of- Attorney (No. 48)", the words, brackets and figures "See Power-of- Atiorney (No. 48)" shall be substituted; t*j articles 9', 13, 14, 30, 47, 49. 51, 52 and 53 and the entries relating t h e r e t o ^ shall be omitted;

(5) in article 23 relating to CONVEYANCE, for the words "or Notifies Area" occurring in item (i) in the column relating to Proper s tamp duty, the words "Small Town or Notified Area" shall be substituted;

(6) in article 37, the entries "LETTER OF CREDIT" and "As in Schedule I" shall be omitted; J Mc. 3(i)J THE GAZETTE 01 r INDIA EXTRAORDINARY 3S 1 ! C?) »»~article 54 relating to RECONVEYANCE OF MORTGAGED P R O ­ PERTY m clause (i) of item (b) in the column relat ing to Descrip­ tion of Instrument, tor the words "or Notified Area" the words "Small Town or Notified Area" shall be substituted;

(3) in article 64, the expression "VAKIL.—See entry as Vakil (No. 30)" shall be omitted. ANNEXURE Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Pun jab on the 28th day of November, 1960 and as modified, to be sub­ stituted for Schedule I-A to the Indian Stamp Act, 1899 (2 of 1399), as- in force m the Union terr i tory of Himachal Pradesh.

SCHEDULE I-A Scamp duty on oeTUiininstruments NOTE.—The articles in Schedule I-A are numbered so as to correspond with similar articles in Schedule I. Description of Instrument Proper stamp duty

1. Acknowledgement Fifteen Naye Paise.

2. Administration Bond; including a bond given under section 6 of the Government Savings Bank Act, 1873, or sections 291, 375 and 376 of the Indian Succession Act, 1925,—

(a) where the amount does not exceed The same duty as a Bond (No, 15) tor such Rs, 1,000. amount.

(6) in any other case , Ten rupees.

3. ADOPTION-DEED., that is 10 say, any ins- Twenty- five rupees. trument (other than a Will), recording an •adoption, or conferring or purporting to con­ fer an authority to adopt. * * * * * *

4. AFFIDAVIT, including an affirmation or Two rupees. declaration in the case o f persons by law allowed to affirm or declare instead of swearing. Exemption Affidavit or declaration in writing when made—•

(a) as a condition of enrolment under the Army Act, 1950; or Air Force Act, 1950 i

(b) for the immediate purpose of being filed or used in any court or before the officer of any court: or

(a) tbr the sole purpose of enabling any person to receive any pension or chari­ table allowance. j . AGREEMENT OR MEMORANDUM OF AN AGREEMENT—

(a) if relating to the sale of a bill of exchange; Twenty-five Naye Paise.

(b) it relating to the sale of a Govern men t Subject to a maximum of hi'cun ru|jeiv.- Security or share in an incorpunited fifteen Naye Paise for every Rs, 10,000 company or other body corporate; or part thereof of the value of the security or share. THE GAZETTE Of INDIA EXTRAORDINARY [PART I I - Description of Instrument Proper stamp dm?

(c) if not otherwise provided for . . One rupee, fifty Naye Paise. Exemptions Agreement or memorandum of agreement—

(a) for or relating to the sale of goods or merchandise exclusively; not being a Note or Memorandum chargeable under No. 43;

(t) made in the form of tenders to the Central Government for or relating Co Liny loan, AGREEMENT TO LEASE.—See Lease (No. 35)-

6. Agreement relating to Deposit of Title- Deeds. Pawn or Pledge, that is to say, any instrument evidencing an agreement relating to :—

(1) the deposit of title-deeds or instru­ ments constituting or being evidence of the title to any property whatever (other than a marketable security), or

(2) the pawn or pledge of moveable pro­ perty, 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:—

(a) if such loan or debt is repayable on demand or more than three months '*H_ from the date of the instrument evidencing the agreement :— (0 when the amount of loan or debt Forty Naye Paise. does not exceed Rs. 200-

(it) when it exceeds Rs. 200, but Eighty Naye Paise. does not exceed Rs, 400. when it exceeds Rs. 400, but does not One rupee, ten Naye Paise. exceed Rs. 600. when it exceeds Rs. 600, but does not One rupee, tliirty Naye Paise. exceed Rs. 800. when it exceeds Rs. Soo, but does not One rupee, eighty Naye Paise. exceed Rs. 1,000. when it exceeds Rs. 1,000, but does Two rupees, twenty Naye Paise. not exceed Rs. 1,200. when it exceeds Rs. 1,200 but, does Two rupees, eighty Naye Paise. not exceed Rs. 1,600. when it exceeds Rs. 1,600, but does Four rupees, twenty Naiye Paise. not exceed Rs. 2,500. when it exceeds Rs. -2,500, but does Eight rupees, fifty Naye Paise, not exceed Rs, 5,000, when It exceeds Rs. 5,000 , but does Twelve rupees, fifty Naye Paise. not exceed Rs. 7,500. when it exceeds Rs. 7,500 but does Sixteen rupees, tliirty Nayc Paise, not exceed Rs. 10,000. when it exceeds Rs. 10,000, but does Twenty-five rupees, thirty Nayc Paise. not exceed Rs, 15,000. when it exceeds Rs. 15,000 bnt does Thirty-three rupees, thirty Naye Paise. not exceed Rs, 20,000. Sue. 3(i)] THE GAZETTE QF INDIA EXTRAORDINARY Description of Instrument Proper stamp duty when it exceeds Rs. 20,000, but does Forty-one rupees, thirty Naye Pais? not exceed Rs, 25,000. when it exceeds Rs. 25,000, but does Fifty rupees, seventy Naye Paise. not exceed Rs. 30,000. and foe every additional Rs., 10,000 Sixteen rupees, thirty Naye Paise. or part thereof in excess of Rs. 30,000.

(6) If such loan or debt is repayable not Half the duty payable on a loan or debt more than three months from the under clause (a)(i) or clause (a)(ii) for date of such instrument. the amount secured. Exemption Instrument of pawn or pledge of goods if un­ attested,

7. APPOINTMENT IN EXECUTION OF A Twenty-five rupees, POWER, whether of trustees or of property, moveable or immoveable, where made by any writing not being a will, S. 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. The same duty as a Bottomry Bond (No. 16) 1,000. for such amount.

(b) in any other case . . . . Ten 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. *

10. ARTICLES OF ASSOCIATION OF A COMPANY—

(a) when t'he authorised capital of the Forty rupees. company does not exceed one lac;

(b) in other cases . . . . . Eighty rupees. Exemption Articles of any Association not formed for profit and registered under section 25 of the Com­ panies Act, 1956. See also Memorandum of Association of a Com­ pany (No. 39). * * * * LI. ASSIGNMENT.—See Conveyance (No. 23), Transfer (No. 62), and Transfer of Lease (No. 63), as the case may be. ATTORNEY.—See Power-of-Attorney (No. 48). AUTHORITY TO ADOPT.—See Adoption- Deed (No. 3). 394 T H E GAZETTE OF INDIA EXTRAORDINARY [PART U - Description of Instrument Proper stamp duty

12. AWARD, thatis to say, any decision in writing by an arbitrator or umpire) not being an award directing a part i t ion on a reference made otherwise than by an order of the Court in the course of a suit-

(a) where the amount or value of the p ro­ perty to which the award relates as set forth in such award, does not exceed Rs. 1,000.

(6) if it exceeds Rs: 1,000/ but does not Ten rupees exceed Rs. 5)000, and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000. T h e same duty as a Bond (No. 15) for such amount. Seventy-five Naye Paise subjectto a maximum of seventy-five rupees. -

15. B O N D as defined bv section 2(5), not being a D E B E N T U R E (No. 27), and not being otherwise provided for by this Act, or by the Court-fees Act, 1870,— where the amount or value secured does Twenty Nave Paise. . not exceed Rs. 10; where it exceeds Rs. 10 and does not exceed Forty Naye Paise. Rs. 50; where it exceeds Rs. 50 and does not exceed Seventy-five Naye, Paise. Rs-100; where it exceeds Rs. 100 and does not One rupee) fifty Naye Paise. exceed Rs. 200; • t • • = • • where it exceeds Rs. 200 and docs exceed Rs. 300; where it exceeds Rs. exceed Rs. 400; where it exceeds Rs. exceed Rs. 500] where it exceeds Rs. 500 and does not exceed Rs. 600; where it exceeds Rs. 600 and does not exceed Rs. 700; where it exceeds Rs. 702 and does not exceed Rs. Soo; where it exceeds Rs. Soo and does not exceed Rs. 900; not Two rupees, twenty-five Naye Paise. 300 and does not Three rupees. 400 and does not Three rupees, seventy-five Naye Paise. Six rupees, . Seven rupees. • Eight rupees. Nine rupees. T e n rupees. • • • Sec where it exceeds Rs. 900 and does not exceed Rs. 1,000; and for every Rs. 500 or part thereof in Five rupees. excess of Rs. 1,000. Administration Bond (No. 2), Bottomry Bond (No. r6). Customs Bond (No. 26), Indemnitv Bond (No. 34), Respondentia Bond (No. 56), Security Bond (No. 57). Exemption Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dis­ pensary or hospital or to any other object of public "utility, shall not be less than a speci­ fied sum per mensem. SEC, 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY Description oi' Instrument Proper stamp duty

16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a^scagoing ship borrows money on a security^of the ship to enable him to preserve the ship or prosecute her voyage— where the amount_or_ value secured does not exceed Rs. 10"; where it exceeds Rs. 10 and does not exceed Rs. 5o;jj where it exceeds Rs. 50 and does not exceed Rs. IOOJ where it exceeds Rs. roo and does not exceed Rs. 200; where it exceeds Rs. 200 and does not exceed Rs. 3oo;j where it exceeds Rs. 300 and does not exceed Rs. 400, where it exceeds Rs. 400 and dues not exceed Rs. 500; j where it_ exceeds Rs. 500 and does not exceed lis, 600; where it_ exceeds Rs. 600 and does not exceed Rs. 700; where it exceeds Rs. 700 and docs not exceed Rs. Sooj where it exceeds Rs. Soo and does notj exceed Rs. 900$ where it exceeds Rs. 900 and does not exceed Rs. i,ooo; and for every rupees 500 or pari thereof in excess of Rs. 1,000.

17. CANCELLATION—Instrument of (includ­ ing any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for. See also Release (No. 55), Revocation of Settle­ ment (No. 5^-B)j Surrender of Leave (No. 6 [), Revocation of Trust (No, 64-B), 18- CERTIFICATE p i : 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 Collector or other Revenue Officer.

19. CERTIFICATE OROTHERDOCL'MENT Twenty Naye Paise. Forty Naye Paise. Seventy-five Naye Paise. One rupee, fifty Naye Paise. Two rupees, twenty-five Naye Paise. Three rupees. Three rupees, seventy-five Naye Paise, Four rupees, fifty Naye Paise. Five rupees, twenty-five Naye Paise. Six rupees. Six rupees, seventy-five Naye Paise. Seven rupees, fifty Naye Paise. Three rupees, seventy-five Naye Paise. Ten rupees. The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the purchase-money only. 20, CHARTER PARTY, that is to .*;ay, any instrument (except an agreement for the hire of a tug steamer), where-by a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. Twenty-five Naye Paise. Two rupees. 396 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Description of Instrument Proper stamp duty

22. COMPOSITION-DEED, that is to say, any nstrument executed by a debtor where­ by he 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 provi­ sion is made for the continuance of the debtor's business under the supervision of inspectors or under letters of licence, for the benefit of Iris creditors,

23. CONVEYANCE as defined by section 2(ro) not being a Transfer charged or exempted under No. 62— Twenty rupees.

(j) If it relates to immoveable pro­ perty situate with­ in the limit of a Municipality, Can­ tonment Board, Small Town or Notified A r̂ea.

(u) In other cases. One rupee. where the value of amount of the con s idcra- One rupce, fifty tion for such conveyance as. set forth Naye Paise: therein does not exceed Rs. 50; where it exceeds Rs. 50 but does not Three rupees. exceed Rs. IOO; where it exceeds Rs. too, but does not Six rupees. exceed Rs; 20a j where it exceeds Rs. 200, but does not Nine rupees. exceed Rs. 300; * where it exceeds Rs. 300, but does not Twelve rupees exceed Rs. 400 J where it exceeds Rs. 400, but does not Fifteen rupees. exceed Rs. 500; where it exceeds Rs. 500, but does not Eighteen rupees exceed Rs. 600; where it exceeds Rs. 6c©, but docs not Twenty-one rupees Fourteen rupees. exceed Rs. 7005 where it exceeds Rs, 700, but docs not Twenty-four rupees Sixteen rupees. exceed Rs. 800; where it exceeds Rs. Soo, but does not Twenty-seven rupees Eighteen rupees exceed Rs. 90OJ •• . . . . where it exceeds Rs. 900, but does not Thirty rupees Twenty rupees. exceed Rs. i,ooo; andfor every Rs. 500 or part thereoF in Fifteen rupees Ten rupees. excess of Rs. 1,000. Two rupees. Four rupees. Six rupees. Eight rupees. Ten rupees, Twelve rupees. • -r i Exemption under the Copyright See Partnership Assignment of copyright Act, I957J Section iS, CO-PARTr IERSHIP-DE ED, (No. 46).

24. COPY OR EXTRACT certified to be true copy 01: extract, by or by order of any public officer and not chargeable under the law for the tfette being in force relating to courtfees—

(1) If the original was not chargeable with Seventy-five Naye Paise. duty or if the duty with which it was chargeable docs not exceed two rupees^ ^ SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 397 Description of Instrument Proper stamp duty O'O in any other case not falling within the provisions of section 6-A. Exemptions

(a) Copy of any paper which a public officer is expressly required by Jaw to make or furnish for record in any public office or for any public purpose.

(6) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials. COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in res­ pect of which the properdutyhas been paid—

(a) if the duty with which the original instrument is chargeable does not exceed two rupees^ Two rupees. Seventy five Naye Paise.

(b) in any other case not falling within the Two rupees. provisions of section 6-A. Exemption Counterpart of any lease granted to a cultivtor, when such lease is exempted from duty.

26. CUSTOMS-BOND—

(a) where tire amount does not exceed Rs. 1,000.

(b) m any other case Tile same duty as a Bond (Mo. 15) for such amount. Ten rupees.

27. DEBENTURE (whether a mortgage de­ benture or not), being a marketable security transferable—

(a) by endorsement or by a separate ins- The same duty as a Bond (No. 15) •for the trument of transfer;^ same amount, l^gj

(b) by delivery] As in Schedule I.

Explanation.—Thn term " Debenture" includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the 'duty. Exemption A debenture issued by an incorporated company or other body corporate in terms of regis­ tered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the com­ pany or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture-holders; provided that the debentures so issued are expressed to be issued in terms of die said mortgagedeed, See also Bond (No. 15) and section 8 and ,5. Declaration of any , Trust—See Trust (No. " 1 393 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Description of Instrument ProperJ5tamp duty 23 DELIVERY ORDER IN RESPECT OF GOODS, DEPOSIT OF TITLE DEEDS,— See Agreement relating to Deposit of Titlc- Deeds, Pawn or Pledge (No. 6). Dissolution of Partnership—See Partnership (No. 46).

29. DIVORCE. Instrument of—diat is to say, any instrument by which any person effects the dissolution of his marriage. Fifteen Naye Paise. Twenty rupees. DOWER. Instrument (No. 58). of—See Setdement DUPLICATE. See Counterpart (No. 25). *<* 3 I . EXCHANGE OF PROPERTY, Instrument The S ^ ^ ^ K ^ of— equal to the value of the property of greatest vahic as set forth in such instru­ ment. EXTRACT—See Copy (No. 24). 32, FURTHER CHARGE, Instrument ' of, that is to say, any instrument imposing a further charge on mortgaged property—

(a) when the original mortgage is one of tire description refcrred'to in clause

(a) of Article No. 40, that is, with 1 possession;

(fr) when such mortagage is one of the description referred to in clause (b) of Article No. 4.0 (that is, without possession)— (;") if at the time of execution of the ins­ trument of Further charge possession of the property is given or agreed to be given under such instrument; 00 if possession is not so given. The same duty as a mortgage-deed with oossession [No. 40(a)] for the ..amount equal to the amount of the further ^harge secured by such instrument. The same duty as a mortgage-deed with possession [No. 40(a)] for the amount equal to the total amount of die charge ("including the "original mortgage and airy further charge already made) less the duty already paid on such original mort­ gage and further charge. The same duty as a Bond (No. 15) for the amount of the further .' charge secured bv such instrument. 33- GIFT—Instrument of, not being a Settlement The same duty as a Conveyance (No. 23) (No. S3), or Will for Transfer (No. 62). as levied by this Act tor a consideration v D ' ' equal to the value of the property as set forth in such instrument. ^ HIRING AGREEMENT or agreement for service —Sec Agreement (No. "5).

34. INDEMNITY BOND INSPECTORSHIP-DEED—See deed (No. 22). The same duty as a Security Bond (No, .57) for the same amount. Composition SEC. 3(i)] T H E GAZETTE OF IN IMA EXTRAORDINARY <fof 3 9 Description of Instrument Proper stamp duty

35. LEASE, including an under-lease or sub­ lease and any agreement to let or sublet—

(a) where by such lease the rent is fixed and no premium is paid or delivered—

(i) where the lease purports to he for a term of less than one year;! O'O where the lease purports to be for a term of not less than one year, but not more than five years; (tit) where the lease purports to he for a term exceeding five years but not exceeding ten years; («J) where the lease purports to be for a term exceeding to years but not exceeding 2} years; T h e same duty as a Bond (No. 15) for the whole amount payable or deliverable under such lease. T h e same duty as a Bond (No. 15 ) for the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 23) as levied by this Act for a consideration equal to the amount or value of the average annual rem reserved. T h e same duty as a Conveyance (No. 23) as levied by this Act, for a consideration equal to twice the amount or value of the average annual rent re­ served. T h e same duty as a Conveyance (No. 23) as levied by this Act, for a consideration equal to three times the amount or value of average annual rent reser­ ved. (^0 where the lease purports to he for a T h e same duty as a Conveyance (No. 23) term exceeding 30 years, but no) as levied by this Act, for a consideration exceeding roo years; equal to four times the amount or value of the average annual rent reserved.

(v) where the lease purports to be for a term exceeding 20 years, but not exceeding 30 years;

(vii) where the lease purports to be for a term exceeding 100 years or in per­ petui ty; T h e same duty as a Conveyance (No. 23) as levied by this Act, for a considera­ tion equal in the case of a lease, granted solely for agricultural purposes to i / i o t h and in any other case to t /6th of the whole amount of rents which would be paid or delivered in respect of the first fifty years of lease. The same duty as a" Conveyance (No. 23) as levied by this Act, for a 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.

(ft) where the lease is granted fur a fine or T h e same duty as a Conveyance (No ' 3 ) premium or for money advanced and as levied bv' this Act, for a consideration where no^rent is reserved; equal to the amount or value of such Cine or premium or advance as set forth in the lease. (viit) where the lease dues not purport to be for any definite rerm; le re the leas?is grantedfor a line or T h e same 'du ty as a Conveyance (No 23) cermuvn or for m^iey advanced, in as levied by this Act, for a consideration addition to rent reserved . . .at ion equaUo the amount or value of lutchlineor premium or advance as set forth in the lease, in addition to the duty which would have been payable on such leascj if no fine or premium or advance had been paid or delivered. 400 THE GAZETTE OF INDIA EXTRAORDINARY Description of Instrument [PART II Proper stamp duty Exemption Lease, executed in the case of a culcivatorjand for the purposes of cultivation (including a lease of trees for the production of food or drink) without Lhe payment or delivery of any line or prcraium,,whena definite .term is expressed and such term does not exceed one year, or when the average annual rent reserved docs not exceed one hundred rupees. la this exemption a lease for the purposes of cultt- ' vation shall include a lease of lands for cultiva­ tion together with a home stead or tank.

Explanation-—When a lessee undertakes to payany recurring charge, such as. Government re­ venue, the landlord's share ot 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 by the lessee shall be deem­ ed to be part of the rent. h f

36. 37- LET TER OF ALLOTMENT OF SHARES Twenty Naye Paise. -See Agreement LETTER OF GUARANTEE. No. (5). a8 LETTER OF LICENSE, that is to say, any ajrreenienl: between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. *a MEMORANDUM OF ASSOCIATION OF A COMPANY— fa) if accompanied by articles of association under sections 26, 27 and 28 of the Companies Act, to,56;

(p) if not SD accompanied feifjp[iwi.-M=monadum of any asso­ ciation not formed for profit and re­ gistered under section 25 of the Com­ panies Act, 1956- MORTGAGE-DEED, not being art agree­ ment relating to deposit of Title deeds, Pawn or pledge (No. 5), Bottomry Bond (No 16) Mortgage of a Crop' (No. 41), Respondenrial Bond (No. 56), or Security Bond (No. 57)---

(a) when possession of the.property or any part of the property comprised in sucli deed is given by the mortgagor or agreed to be given— where the amount secured by such strument does not exceed Rs. 50; where it exceeds Rs. 50, but does not exceed Rs. IOOJ where it exceeds Rs. too, but does not exceed Rs. 200; where it exceeds Rs. 200, but does not exceed Rs. 3°°j where it exceeds Rs. 3°°= but does not exceed Rs. 40OJ Twenty rupees. Forty rupees. One hundred rupees. <P 111- Seventy-Bve Naye Paise. One rupee, fifty Naye Paise. Three rupees. Four rupees, fifty Naye Paise. Six rupees. T*. *m)m T̂ E aggg, 0F |N])iA EXTRAORDINARY M? o*> Description of Instrument 4 0 1 Proper stamp duty Seven rupees, fifty Naye Paise. Nine rupees. T e n rupees, fifty Naye Paise. Twelve rupees, Thir teen rupees, fifty Naye Pake. Fifteen rupees. Seven rupees, fifty Naye Paise. T h e same duty as a Bond (No. 15) for t n e amount secured by such deed. ^ ^ , T S C a S R S" 4 ° ° ' but does not exceed Rs. 500; where it exceeds Rs. 50i, but does not exceed Rs. 600. where it exceeds Rs. eoo, but does not exceed Rs. 700. Where it exceeds Rs. 7 oo, but does not exceed Rs. 800; whare It exceeds Rs. Soo, but does not exceed Rs. 900; where it exceeds Rs. 9 0 0 ) but does not exceed Rs. IOOO; and for every Rs. 500 or part thereof in excess of Rs. 1,000.

(6) when possession is not given or agreed to be given as aforesaid;

Explanation,—A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mort­ gaged or part thereof, is deemed to give possess idn within the meanina of this article. "

(c) when a collateral or auxiliary or addi­ tional or substituted- security, or by way of further assurance fordieabove mentioned purposes where the princi­ pal o r primary security • i s duly stam­ ped— • f ° r " i S L S ; l r n . S e C m ' e d 110C *?%?** R s" S ^ m y - f i , e Naye Paise. and for every Rs. 1,000 or oarr rhm™r Q^r„„,- c secured in excess of R a . 1,000 Seventy-five Naye Paise. Exemptions.

(1) Instruments, executed by persons taking advances under the Land Improvement Loans Act, 1KS3 or the Agriculturists' Loans Act,' 1HS4, or by their sureties as' security tor the repayment of such advances,

(2) Letter of hypothecation accompa­ nying a bill of exchange. 4 i : M O R T G A G E O F A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made mpon any rm >rteage ot a crop, whether the crop is o r i s not in existence at the time of t h e m o r t g a g e ­ e s when the loan is repayable not more than three months from the dale of the instrument— for every sum secured not exceeding Rs. 20Oi and for every Rs. 203 or part thereof secured in excess of Rs. 200- Ten Naye Paise. T e n Naye Paise. THE GAZETTE 01' INDIA EXTRAORDINARY [PART IT Description of Instrument Proper stamp duty r « when the loan is repayable more than W three months, but not more than eighteen months, From the date ot the instrument— for every sum secured not exceeding Rs. too; ¥, . afld for every Rs. too or part thereof Twenty Naye Pa.se. secured in excess of Rs. 100. Twenty Naye Paise. xmTARIAL ACT,—that is to say, any Three rupees. * * £ £ £ * e n d o r s e m e n t , note, M g W Sec also Protest of Bfll or Note (No. 5°)- KTOTP OR MEMO^. I DUM, sent by a " % ) of aOT good, e p i l o g m « • * M » * « « • * * * « « ~ rupees; „,.,„; t v Subject to a maximum of twenty rupees m of any stock or g * j g < L S g g S S £ y N a y c Paise for every » M W exceeding in value twenty rupe .s. ^ ^ thereof of tire value of the stock or security. 4 4 . NOTE OF PROTEST BY THE MASTER OF Fifty Naye Paise. A SHIP. AJth^A hv The same duty as a Bond (No. 1,5) for A* PARTITION Instrument ot [as defined by ^ " g ^ o / t h c v a h i e 0f t h c separated section 2(15)]- share or shares of the property. X^ N Q —The'i-.largest share remaining after the' property is partitioned (OT, if there are two or more shares ot equal value and not smaller than any of Ure other shares, then one of such equal shares), shall tie deemed to be that from which the other shares arc separated :

Provided always that—

(a) when an instrument of partition containing an agreement ô divide property.ivin severalty is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the uistmment effecting such partition slial be reduced by the amount ot duty paid in respect of the lust instrument, but shall not _ be less than seventy-five Naye Paise; [W where land is held on Revenue Settlement for a period not **<* cceding thirty years and p a y i n g : full assessment, the value Tor 'the purpose of dutv shall be calculated at not more than ten limes the annual revenue; m where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directh ing a partition, is stamped wit http://Pa.se SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY Description of Instrument Proper stamp duty the stamp required for an instru­ ment of partition, and an instru­ ment of partition in pursuance of such order or award is subse­ quently executed, the duty on such instrument shall j^noi exceed seventy-five Naye Paise.

46. PARTNERSHIP— A—Instrument of—

(a) where the capial of the partnership Two rupees, fifty Naye Paise. does not exceed Rs. 500/

(6) in any other case . . . Fifteen rupees. to B—Dissolution of— Ten rupees. PAWN OR PLEDGE—See agreement relating to Deposit of Title-deeds, Pawn or Pledge (No. 6). * * * *

48. POWER-OF-ATTORNEY [as defined by section 2(21)], not being a Proxy (No. 52)—

(a) when executed for the sole purpose of One rupee. procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents;

(6) when required in suits or proceedings One rupee. under the Presidency Small Cause Courts Act, 1882;

(c) when authorising one person or more to Two rupees. act in a single transaction other than tire case mentioned in clause (a) ;

(d) when authorising not more than five per- Ten rupees. sons to act jointly and severally in more than one transaction or generally^

(a) when authorising more than five but not Twenty rupees. more than ten persons to act jointly and severally in more than one transaction or generally ; (/} when given for consideration and au- The same duty as a Conveyance (No. (23) thorising the attorney to sell any im- as levied by this Act for the amount movable property; of consideration.

(g) in any other case . , Two rupees for each person authorised. N.B.—The term "registration" includes every operation incidental to registration under the Indian Registration Act, 1908. Explancttion.^-'For the purpose of this arti­ cle more persons than one when be­ longing to the same firm shall be deem­ ed to be one person. * * * * 404 T H j E GAZETTE OF INDIA EXTRAORDINARY [PART II— — ' • ^ \ l Description of Instrument Proper stamp duty ' 50, PROTEST OF BILL OR NOTE, that is Two rupees. to say, any 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. * * * * * *

54. RECONVEYANCE OF MORTGAGED PROPERTY—

(a) if tile consideration for which the pro- The same duty as a Conveyance No. (23) perty was mortgaged does not exceed as levied by this Act, for the amount Rs. 1,000; of such consideration as set forth in the reconveyance.

(6) in any other case CO if the reconveyance relates to immov- Thirty rupees. able property situate within a Mu­ nicipality. Cantonment Board, Small Town or Notified Area; («) in other cases , Twenty rupees. 55- RELEASE, that is to say, any instrument (not being such a release as is provided for by sec­ tion 23-A) whereby a person renounces a claim upon another person or against any specified property—

(a) if the amount or value of the claim does The same duty as a Bond (No. 15) Tor such not exceed Rs. 1,000; amount or value as set forth in_£che Re­ lease. (&) in any other case . . . . Ten rupees,

56. RESPONDENTIA BOND, that is to say, The same duty as a Bottomry Bond (No. 16) any instrument securing a loan on the cargo for the amount of the loan secured. laden or to be laden on board a ship and mak­ ing repayment contingent on the arrival of the cargo at the port of destination. ^REVOCATION OF ANY TRUST OR SETTLEMENT— See Settlement (No.fcS); TRUST (No. 64). 57- SECURITY-BOND OR MORTGAGE DEED, 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 Che due performance of a contract— ,,

(a) when the amount secured does not The same duty as a Bond (No. 15) tor the exceed Rs, i,ooo; amount secured.

(b) hx any other case . . Ten rupees. Exemptions. • 3ond or other instrument, when executed— w

(a) by any person for the purpose of guaranting that l.he local income derived from private subscription to a charitable dispensary or hospital or any other object of public utility, shall not be less than a specified sum per mensem ; >r SEC. 3{i>] Tm GAZETTE OF INDIA EXTRAORDINARY 405 Description of Instrument Proper stRtnp duty ££) by persons taking advances under the Land Improvement Loans Act, 18S3, or the Agriculturists Loans Act, iSS^ or by their sureties., as secu­ rity for the repayment of such ad­ vances ;

(c) by officers of Government or their sureties£0 secure the clue execution of an office, or the due accounting for monev or other property received bv virtue thereof. •8. SETTLEMENT— A.—Instrument of— (including a deed of dowerA Eximption Deed of dower executed on the occasion of a marriage between Muhammadans. B.—Revocation of— The same duty as a Bond vNo is) for a sum equal TO the amount or value of tl'ie property settled as set forth in such settlement. See also Trust (No. 64). 5ft SHARE WARRANTS to bearer issued under the Companies Act, 1956, Exemptions . Share warrant when issued by a company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for that dot;', to the Collector of stamp-revenuej of— U) One-and-a-half per centum of the whole subscribed capital of the com­ pany; or

(6) if any company which has paid the said duty or composition in full subse­ quently issues an addition to its subscribed capital, one-and-a-half per centum of the add clonal captial so issued. I The same duty as a Bond (No. 15) for a sum equal to the amount or value" of the property concerned as set forth in the instrument of revocation, but not exceed ing twenty rupees. One-and-a-half times the duty payable on a mortgage deed with possession [No 40(a)] for the amount equal to the nominal amount of the shares specified in the warrant. *m SHIPPING ORDER At. SURRENDER OF LEASE—

(a) When the duty with which the is chargeable does nGt exceed rupees i

(b) In any other case Exemption Surrender of lease, wlicn ;!Udi l ^ e exempted from duty. lease ten Ten Naye Paise. The duty withwhichsuch lease is chargeable. Ten rupees. is 406 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Description of Instrument Proper stamp duty

62. TRANSFER (whether with or without con­ sideration)—

(3) of shares in an incorr grated company or other body corporate]

(6) of debentures, being marketable securi­ ties whether the debenture is liable to duty or not, except debentures provid­ ed for by section 8;

(c) of anv interest secured by a bond, mort­ gage-deed or policy of insurance; As in Schedule I, One-half of the duty payable on a debenture- (No. 27) for a consideration equal to the: face amount of the debenture. One-half of the duty with which such bond^ mortgage-deed or policy of insurance is chargeable subject to a maximum of riity rupees. m of any property under the Administrator- Fifteen rupees. General's Act, 1913, section 2.5; "sssi^.s •sassas*'* ciary. ;v r* Exemptions Transfers by endorsement—

(ci) of a bill of exchange, cheque or promi­ ssory note;

(b) of a bill of lading, delivery/order, Ik warrant for goods, or other merchants document of title to goods;

(c) of a policy of insurance;

(d) of securities of the Central Govern­ ment. See also section 8. * . TRANSFER OF LEASE by way of assign- The same^duty J J " ^ ^ ^ J ^ S mentandnotbywayofunder-lease. ^ u a l to the amount ofthe consideration for the transfer. • Exemption Transfer of any lease exempt from duty.

64. TRUST— A —Dcclarationfof—of, or concerning any property v/hen made by, any writing not being a will. The same dutv as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding thirty rupees. SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY Description of Instrument Proper stamp duty •io7 B.—Revocation of—of, or concerning, any property when made by any instrument other than a Will. See also Settlement (N0.5&). VALUATION. See Appraisement (No. 8). 65- * * * * * * The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding twenty rupees. WARRANT FOR GOODS, that is to say, any instrument 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 any dock warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. Seventy-five Nave Paise. , [No. F.4/4/63-UTL-66.] HARI SHARMiS Addl. Secy.