Extension of the Indian Stamp Act… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	1950
Jurisdiction	Central
Ministry	Ministry of Home Affairs
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

SEC. 3(i}] THE GAZETTE OETTNDIA EXTRAORDINARY ANNEXURE B Schedule of debts* etc./ Rs. np.

Amount ofdsb:s due and owing from the d;ceas£>2f payable by law on: of the estate.

Amount of funeral expenses Amount of mortgage incumbrances Property held in trust not beueficialh^r with genera! power TO confer a beneficial interest.

Other property not subjeci to djsy 3 5 / 0 4 ~ f | p [N°- F- 6/8/61-Judl.n-UTL^2.].

G.S.R. 1131.—In' exercise o^trfe powers conferred by section 2 of the Union territories (Laws) Act. 1950 (30 of 1950), the Central Government extends, with effect from the 15th day of July. 1963, to the Lfnion ter r i tory of Manipur, the , Ind ian Stamp Act, 1899 (2 of 1899), as at present in force in the State of Assani.

subject to the following modifications, namely: — Modifications-

1. Throughout the Act, for the expression "State Government", the expression ... "Chief Commissioner" shall be substi tuted and there shall also be made in any sentence in which tha t expression occurs such consequential amendments as the rules of grammar m a y require .

2. In section 1, for sub-sections (2) and (3) , the following sub-sections shall be substituted, name ly : — "(2) It extends to the whole of the Union te r r i to ry of Manipur.

(3) It shall come into force on the 15th day of July, 19S3."

3. In section 2,— (1> after clause (7) , trie following clause shall be inserted, namely: — "(7A) "Chief Commissioner" means t he Chief Commissioner of the Union ter r i tory of Manipur;";

(2) in clause (9) for sub-clause (a), the following sub-clause shall be sub stituted, namely: — "(a) means the Collector of a District, and";

(3) after clause (17), the following clause shall be inserted, namely: — "(17A) "Official Gazet te" means the Manipur Gazet te;" ;

(4) in clause (25), for the words and figures "the Indian Army Act, 1911", t h e words and figures "the Army Act, 1950" shall be substituted.

4. In section 3 ,—

(1) in clauses (aa) and ' (bb) of the first proviso, for t h e word "Assam" wherever it occurs, the words "the Union terri tory of Manipur" and for t h e words and figures "first day of Apri l . 1950" wherever they occur, the words and figures "15th day of July, 1963" shall b e substi tuted;

' (2) in clause (2) of the second proviso, for the words and figixres "registered:

under the Merchant Shipping Act, 1894 or under Act 19 of 1838 or the Ind ian Registration of Ships Act, 1841 as amended by subsequent Acts", the words and figures "registered u n d e r the Merchant Shipping Act, 195S"'shall be substituted.

5. I n section 7, for sub-section (1) , t h e following sub-section shall be substituted..

namely: — "(1) No contract for sea insurance other t h a n an insurance effected by the owner of a ship against a happening, wi thout the owner's actual - g 0 THE GAZETTE OE IND'lA EXTRAORDINARY [PART I I - fault or privity, or any or all of the events in respect of wfci#i ' 'cliability of the owner ' i s limited under section 352 of the MercWat Shipping Act, 195EJ. shall he: valid unless the same is expressed i n a sea policy/ '

6. In clause (a) of sub-section ( ) ) of section 9, for the words "territories under its administration'": the words "Union terr i tory of Man ipu r ' shall be substituted,

7. In section 11, clause (c) shall be omitted.

8. In clause (d) of the proviso to section 32, for the word "Assam", the worcis '"the'Union terr i tory of Manipur" shall be substituted.

9. In clause (b) of the proviso to sub-section (2) of section 33, for the words "a judge of a High Court'"",™the words "the Judicial Commissioner of the court of The Judicial Commissioner for Manipur" and for the words "the Court appoints1 ', t he words "he may appoint" shall be substituted.

10. In clause (b) of the proviso to sub-section (2) of section 42. for the words and figures "the Code of Civil Procedure, section 144. clause (3)". the words and figures "Order XIII, rule 9, of the Firs t Schedule to the Code of Civil Procedure, 1908" shall be substituted. W i

11. In, section 57,— [1) for sub-section (1), the following sub-section shall be substituted, namely: — "(l) The Chief Controlling Revenue Authority may s ta te any 'case referred to it under section 56. sub-section (2) . or otherwise coming to i t s ' notice, and refer such case, with its own opinion thereon, to the High Court of Assam.";

(2) in sub-section (2) , for t h e words "the High Court to winch it is referred", the words "that High Court" shall be substituted.

12. In section 60, in sub-section (1), the w o r d s -and• figures "other than a court ment ioned in section 57" shall be omitted.

13. In section 71, the words "a Presidency Magistrate or" snali be omitted, - ^

14. In section 72, the words "or presidency town", wherever they occurf-shall be omitted.

15. In section 78. for the Words "Elyery State Government", the- words "The Chief Commissioner" and for the words "of the territories administered by it", t h e words "of the Union terr i tory of Manipur" shall be substituted.

16. In Schedule I. the expression "under the Assam Stamp (Amendment) Act, 1950" shall be omitted from the heading and,—

(1) in Article 4, in clause (a) of the exemptions thereunder, for the words and figures "Indian Army Act, 1S50", the ' words and figures "Army Act, 1950" shall be substituted;

(2) in Article 5, in clause ( d ) . for the worcfc 'As sam" ; t h e words "the Union ter r i tory of Manipur" shall be substituted;

(3) in Article 14, in clause (a) of the exemptions thereunder, for the words and figures "Indian Por t s Act. 1,889". the words and figures " I n d i a n w Ports Act, 1908" shall be substituted:

(4) in Article. 23: i n the exemption thereunder, for the words and figures "Indian Copvright Act, 1957". the words and SguTta "the Copvright Act, 1957" shall be substituted;

(5) in Article 35, in paragraph 1 of the exemptions thereunder, for the*,words "in this case of a cultivator and for this purposes", the words "in the case of a cultivator and for the purposes" shall be .substituted;

(6) in Article 48. clause (b) and the ent ry relat ing thereto shall be omitted;

(7) in Article 53, in clause (c) of the exemptions thereunder, the words and figures "or in the States of Madras, Bombay and Andhra as' they existed immediately before the 1st November, 1953 of Inam lands" shall be omitted;

SEC. 3u) j T H E GAZETTE OF INDIA EXTRAORDINARY

(8) in Article 62, in clause (d ) , for the words and figures "Administrator General ' s Act, 1874, section 31", the words and figures 'Adminis t ra tor General 's Act", 1913, section 25" shall be substituted.

ANNESURE THE INDIAN STAMP ACT, 1899 AS EXTENDED TO THE UNION TERRITORY OF MANIPUR (2 OF 1899) An Act to consolidate and amend the law relating to Stamps.

Whereas it is expedient to consolidate and amend the lav. relating to Stamps;.

It is hereby enacted as follows:—

CHAPTER I PRELIMINARY

1. Short title, extent and commencement.—(I) This Act may be called the Indian "stamp Act, 1899.

(2) It extends to the whole of the Union terr i tory of Manipur.

(3) I t shall come into force on the 15th day of July, 19G3.

2. Definitions—In this Act, unless there is something repugnant in the subject or context,:— Banker.—(1) "Banker" includes a bank and any person acting as a banker;

tea nf exchange— (2) "Bill oi exchange" means a bill of exchange as defined by tue XiwtSte Instruments Act, 1881 (26 oi 1881) and includes also a hundi £ d m f S ? d t f S K n t entitling or purporting to entitle any person, whether named therehi or not, to payment by any other person oi, or to .draw upon any other person lor, any sum of money;

(3) Bill of exchange payable o s demand . - "B i l l of exchange payable on demand'" include,;— U ) « * S £ & 2 ? £ £ * £ £ fhe c l X e t T T n y V l l 3 ? e x c h a n g f S S J S T S t e t e s a t i s t c i S n of any* sum of money, o r i o r i h , navment of any sum of money out of any particular fund winch may or may not be available, or upon any condition or contingency which may or may not be performed or happen;

i m an order for the payment of any sum of money weekly, monthly, or at any other stated periods; and m a letter of credit, that is to say. any instrument by which one person i } authorizes another >0 give credit to the person m whose favour it is drawn;

(4) BUI of l a d i n g . - " B i l l of lading" includes a "through bill of lading", but.

does not include a mate's receipt;

(5) Bond.—"Bond" includes— r*> pr,v instrument whereby . a person obliges himself to pay money to ( a ) ^ ^ ^ ^ m ^ ^ i ^ ^ m f ^ m m ^ ^ rf* specified act is performed, or is not peTtoxmed, as Oie case may be, CM anv instrument attested by a witness and not payable to 0*cS|•pc - bearer t h e r e b y a person obliges himself to pay money to another, UA a n T instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another;

R Char-eabie—"Chargeable means, as applied to an instrument executed o r firi'rauted after the commencement of this Act. chargeable under this A c t and a f appTied to any other instrument, chargeable under the law in force m India w t o such instrument was executed or, where several persons executes the instrument at different times, first executed; , 56^ T H E GAZETTE OF INDIA EXTRAORDINARY [PART IK ^J- ^ e e ^ e . — " C h e q u e " means a bill of exchange, drawn on a specified banner and not expressed to be payable otherwise than on demand;

7A. "Chief Commissioner" means the Chief Commissioner of the Union territory 01 Manipur;

• * * m &

9. Collector.—"Collector"—

(a) means the Collector of a District, and

(b) includes a Deputy Commissioner and any officer whom the Chief Commissjoner may, by notification in t he Official Gazette, appoint in this behalf.

; n i 0 , ; C o n d u c e — ' 'Conveyance" includes a conveyance on sale and every f ^ i t b y , W l ? 1 C l fi«*P«rt?i, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by Schedule I;

*Jk£H2*' st*™Ved-—"Du}y stamped", as applied to an instrument, means that tne mstriiment bears an adhesive or impressed stamp of not less than the nroner amount and that such stamp has been affixed or used in accordance With T h e * * Jaw for the time being in force in India; • o . ^ a u j s i W I l u Lf le TT *- ^ . E x e c u t e d a i l d e^fcution.—"Executed" and "execution", used with reference, .to instruments, mean "signed" and "signature"; • * * ••<•• * -

13. Impressed stamp.—"Impressed s tamp" includes—

(a) labels affixed and impressed by the proper Officer, and

(b) stamps embossed, or engraved on stamped paper;

. a n d 1 3 K a s S S r : _ " I n d l a " ^ ^ ^ t e r r i t o r y ot lndia excluding the State of J ammu n, r.4 , ^ t r u m e i l t - - " I ^ s t r u m e n t ' ' includes every document by which any right gfustfea m Z r e c o r d e d r i r p ° ^ " ^ ^ t r a n s f e i T e d . « * « & . extended. e S .

15. Instrument of, partition.—"Instrument of partit ion" means any mSrumenf whereby co-owners of any property divide or agree to divide s u c h p S r y h •severalty, and includes also a final order for effecting a partition p a s S d ov ~nv •

16. Lease.—"Lease" means a lease of immovable property, and includes also—

(a) a patta;

(b) a kabuliyat or other undertaking in writing, not being a counter Dart p r c p e S y f ° C U l t l V a t e > O C C ™ * * * * Ol iver rent for ,TmmovablI

(c) any instrument by which tools of anv description are let- (d> "ZSS&t MRP** ** * *" *!"** to * * ^ ** I6A._ Marketable security.—"Marketable security1 ' means a security o^ such %&%%8F&&£ C 3 P a b l e ° f b e i D S S ° I d " a n 7 S t ° C k m " ^ t e T n n i n d i ° a ' o r U S * . ^ o 1 ^ ; 7 5 ^ t ^ f e ' d e e d • - j ' M 0 r t e a ^ - d e e d , ' includes every instrument whereby for the purpose of securing money advanced, or to be advanced, by w a r o / i L ^ an e p t r n g or future deb t , , o r the performance of an engagemeuT ore p e ^ o n

17A. "Official Gazette" means the Manipur Gazette;

18. Paper.—"Paper" includes "vellum, parchment or any other material nn -which an instrument may be written; material on

19. Policy of insurance.—"Policy of insurance" includes— fa) any instrument by which one person, in consideration of a or P . -mm %^8iV° 1 " d e m n i ^ a n o t * e r a p i * s t loss, d a m a g e o r l f b l a f 5 f f i | from an unknown or contingent event; • x s L SEC. 3{i)] THE GAZETTE OF INDIA EXTRAORDINARY

(b) a life-policy, and any policy insuring any person against accident or sickness; and any other personal insurance;

19A. Policy of, group insurance.—"Policy of group insurance" means any instrument covering not less than fifty or such smaller number as the Central Government may approve, either generally or with reference to any part icular ease, by which an insurer, in consideration of a premium paid by an employer or by an employer and his employees jointly, engages to cover, with or without medical examination and for the sole benefit of persons other than the employer, the lives- of all the employees, or of any class of them, determined by conditions pertaining to the employment, for amounts of insurance based upon a plan which precludes individual selection;

20. Policy of sea-insurance or sea-policy.—"Policy of sea-insurance" or "seagolicy"—

(a) means any insurance made upon any ship or vessel- (.whether for mar ine or inland navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, merchandise or property of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest" which may be lawfully insured in, or relat ing to, any ship or vessel, and

(b) includes any insurance of goods, merchandise or property for ' any transi t which includes, not only a sea risk within the meaning of clause (a ) , but also any other risk incidental to the transit insured from the commencement of the transit to the ultimate destination covered by the insurance;

Where any person, in consideration of any sum of money paid or to be paid for additional freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or property of any description whatever while on board of any ship or vessel, or engages to indemnify the owner of any such goods, merchandise or property from any risk, loss or damage, such agreement or engagement shall be deemed to be a contract for se.a-insurance;

2 L^Power -of -attorney.—"Power-of-attorney includes any instrument (not chargeable with a fee under the law relating to court-fees for the time being in force)1 empowering a specified person to act for and in the name of the person executing it;

22. Promissory note.—"Promissory note" means a promissory note as defined by the Negotiable Instruments Act, 1881 (26 of 1881);

it also includes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen;

23. Receipt . ^ "Rece ip t " includes any note, memorandum or writing—

(a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received, or

(b) whereby any other movable property is acknowledged to have been received in satisfaction of a de'bt. or cc) whereby any debt or demand, or any par t of a debt or demand, is acknowledged to have been satisfied or discharged, or

(d) which signifies or imports any such acknowledgement, and whether the same is or is not signed with the name of any person;***

24. Settlement.—"Settlement" means any non-testamentary disposition, In writing, of movable or immovable property made—

(a) in consideration of marriage,

(b) for t h e purpose of distributing property of the settlor among Ms family or those for whom he desires to provide, or for the purpose of pro viding for some person dependent on him, or

and inculdes an agreement In writing to make such a disposition and. where any such disposition has not been made In writing, any Instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition;*** L2§ ;5H THE GAZETTE OF INDIA EXTRAORDINARY [PART I I -

25. Soldier.—"Soldier" includes any person below the rank of non-commisslop ed officer who is enrolled under the Army Act; 1950' (46 of 1950). **

CHAPTER II STAMP-DUTIES A.—Of the liability of instruments to duty

3. Instruments chargeable with duty.—Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty therefor respectively, tha t is to say—

(a) every instrument mentioned in that Schedule which, not having been.

previously executed by any person, is executed in India on or after the first day of July, 1899;

(b) every bill of exchange payable otherwise than on demand,*** or promissory note drawn or made out of India on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in India; and

(c) every instrument (other than a bill of exchange"*"** or promissory note) mentioned in that Schedule, which, not having been previously exe cuted by any person, is- executed out of India on or after that day, relates to any property situate, or to any matter or thing done or to be done, in India and is received in India:

Provided that, except as otherwise expressly provided in this Act, and not withstanding anything contained in clauses (a), (b) or (c) of this section the amount indicated in Schedule I to this Act shall, subject to the exemptions con tained in that schedule, be the duty chargeable under this Act on the followinginstruments, mentioned in clauses (aa) and (bb) of this nroviso, as the proper duty therefor respectively,—

(aa) every instrument, mentioned in Schedule I as chargeable with duty under that schedule, which, not having been previously executed^ by any person, is executed in the Union territory of Manipur on or 'fatter the 15th day of July 1963; and

(bb) every instrument mentioned in Schedule I as chargeable with d u t y under that schedule, which, not having been previously executed by any person, is executed out of Assam on or after the 15th day of July, 1963. and relates to any property situated, or to any matter or thing done or to be done in the Union terri tory of Manipur and is received in the Union terri tory of Manipur;

Provided also that no duty shall be chargeable in respect of—

(1) any. instrument executed by, or on behalf of, or in favour ef, the- Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such ins t ru ment;

(2) any instrument for the sale, transfer or other disposition, either abso lutely or by way of mortgage or otherwise," of any ship or vessel.

or any part , interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act, 1958 (44 of 1958).

4. Several instruments used in single transaction of sale, mortgage or settle ment.—Where, in the case of any sale, mortgage or settlement, several instrumentsare employed for completing the transaction, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, for the conveyance, mort gage or settlement, and each of the other instruments shall be chargeable with a duty of two rupees instead of the duty (if any) prescribed for it in that Schedule.

(2) The parties may determine for themselves which of the instruments so> employed shall,, for the purposes of sub-section (1). be deemed to be the principal instrument:

* -• r ^ 1 S E C 3(i}] THE GAZETTE -OL- IMSM .EXTRAORDINARY S iBonds debentures or other securities, issued on loans under Act 11 ot 1879.— •<1) Notwithstanding anything in this Ac%. any local fggWgr « ^ ^ L « ' ^ " i 1 ^ !

4 e provisions oi the Local Authorities Loan Act, 1379 (11 a'\St$) or ot any other iaw for the time being in force, by the issue of bonds, debentures or other Securities shall in respect of such loan, be chargeable with a duty of one per c e n t u - on the total amount tt the bonds, debentures or otner secuat ies issued l v S and such bonds, debentures or other securities need noi be stamped and shall "not be chargeable with any further cktty on renewal, consolidation, sub division or otherwise.

£ » The brovisions of sub-section CD exempting .certain bonds, debentures o r other securities from being stamped and from being chargeable with certain lur-ther• dutv shall apply to the bonds, debentures or other securities of all out- S S S J T S J of the kind mentioned therein: and all such bonds, debentures or other securities shall be valid, whether the same are stamped or not:

Provided that nothing herein contained shall exempt the local authority which h a s issued such bonds, debentures or other securities t r o m t h e duty chargeable I in S e t thereof prior to the twenty-sixth day of March 1897. when such duty ^ a s not a l e a d y been paid or remitted by order issued by the Central Government.

H.1 In the case of wilful xt£m& to psy the duty required by this section, the • iiK-el" authority "shall be liable to forfeit to the Government a sum equal to ten I w e r cenVum S o n the. amount of duty payable, and a like penalty for every month ! af ter the first month during which the neglect continues.

3 T o w e r to reduce, remit or eon-mound ffifcgMh-.&U The * * * Government | may , by rule or order published in Official Gazette,— <{& refluce or remit, whether .prospectively or retrospectively, in the whole t a ) retrace ™ . T e r r i t o r v of Manipur. the duties with which I any? histrumehts or anv particular class of instruments, or any of [ the instruments belonging to such class or any l a m e n t s when It excecuted by or in favour of any par t icular class of persons . o r Dy I 0 H n favour ot any members of such class, are chargeable, and X '""Provided that the duty chargeable on the instrument so determined shall be the highest duty which would be chargeable in respect of any of the said instru ments employed.

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

6. Ins t ruments coming within several descriptions hi Schedule I.—Subject to t h e provisions of the last preceding section an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such •duties:

Provided that nothing in this Act contained shall render chargeable with duty -exceeding two rupees a counterpart or duplicate of any instrument chargeable with d u t y and in respect of which the proper tduty has been paid.

7 Policies of sea-insurance.— (1) >3o contracts for sea insurance, other than a n insurance effected by the owner of a ship against a happening, without any owner 's actual fault or privity, of .any or .all of the events in respect of which the liability of the owner is limited under section 352 of the Merchant Shipping A c t 1958 (44 of 1953), shall be valid unless t h e same is expressed in a sea policy.

(2) No sea-policy made for time shall be made for any time exceeding twelve month s.

(3> No sea-policy shall be valid unless at specifies the particular risk or ad venture. or the time, for which lit is made, the names of the subscribers or under writers," and the amount or amounts insured.

<4\ Where any sea-insurance'is made for or upon a voyage and also for time, or to extend to or cover any time •beyond thirty days after the ship shall have arrived* at her destination and been there moored at anchor the policy shall ba charged with duty as a policy for or upon a voyage, and also with duty as a policy for time.

* J " 5 6 6 T H E GAZETTE Oil INDIA', EX.TRAORMNARY [PAK¥ & ~ P £ Y ™ l composition or consolidation of duties in the case fcf issues by any incorporated company or other body c o r p o r a t e ^ debentures, bonds or other marketable securities. p

(2) In this section the expression "the Government" means,—

(a) in relation to stamp-duty in respect of bills of exchange, cheques*.

promissory notes, bills of lading, latters of credit, policies of insur ance, transfer of shares, -debentures, proxies and receipts, and m relation to any other stamp-duty chargeable under this Act anoT falling within entry 96 in List I in the Seventh Schedule to t h e Constitution, the Central Government;

(b) save as aforesaid, the Chief Commissioner.

B.—Of stamps and the mode of using them

10. Duties how to be paid.—(1) Except as otherwise expressly provided' i a tins Act, all duties with which any ins t ruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means, of stamps—•

(a) according to the provisions herein contained; or,

(b) when no such provision is applicable thereto—as the Chief Commis sioner, may by rule direct.

(2) The rules made under sub-section (1) may, among' other matters^ regulate,—

(a) in the case of each kind of instrument—the description of stamps whicfe may be used;

(b) in the case of instruments stamped with impressed stamps-—the n u m ber of stamps which may be used;

a d ^ f ^ ^ S ^ ^ ^ 1 ^ **<"** i n S t l ™ t S « » «• stamped^itt,

(a) instruments chargeable, with^ a duty not exceeding ten naye paise except parts of bills of exchange payable otherwise t h a n - o ± 1 % S S S and drawn m sets; <**«*« uu Lieiiicuja

(b) bills of exchange, * * * and promissory notes, drawn or made o u i

(d) notarial acts; and

(e) transfers by endorsement of shares in any incorporated- company o r other body corporate. * 12, Cancellation of adhesive stamps.—(1) (a) Whovei- affixes any adhes ive stamp to any instrument chargeable with duty which has- been executed by a n y person shall, when affixing such stamp, cancel the same so that i t cannot b e used again; and

(b) whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution, unless suGh stamp lias been already cancel led in manner aforesaid, cancel the same so that it. cannot be used again.

(2) Any instrument bearing an adhesive stamp which has not be.en cancelled' SO that it cannot be used again, shall, so far as such stamp is concerned, b e deemed to be unstamped.

(3) The person required by sub-section (1) to cancel an adhesive stamp maycan eel it by writing on or across the stamp his name- or. initials or the name o r initials of bis firm with the true date of his so writing;, or in any other effectual manner, IS. Instruments stamped with impressed stamps how to be writ ten.—Every instrument written upon paper stamped With an impressed stamp shall be wri t ten in such manner that the stamp may appear on the face of the ins t rumen t and cannot be used for or applied to any other ins t rument SE<5. &{£}] T H E GAZETTE OF INDIA EXTRAORDINARY I ( U **J. 5 ^ 7 X.

14. Only one instrument to be on same stamp.—No second instrument eharge- _:ToÎ -with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written:

Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring apy right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of < which is secured thereby.

15. Instrument written contrary to section 13 or 14 deemed unstamped.—Every instrument written in contravention of section 13 or section 14 shall be deemed to be unstamped.

16 Denoting duty.—Where the duty with which an instrument is chargeable, or its' exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last-mentioned duty shall, if application is made in writing to the Collector for that purpose, and on produc tion of both the instruments, be denoted upon such first-mentioned instrument by endorsement under the hand of the Collector or in such other manner (if any) as the Chief Commissioner may by rule prescribe.

C.—Of the time of stamping instruments 17 Instruments executed in India.—All instruments chargeable with duty and executed by any person in India shall be stamped before or at the time of exe cution, 18 Instruments other than bills and notes executed out of India.—(1) Every mstrument chargeable with duty executed only out of India, and not being a bill of exchange * * * or promissory note, may be stamped withm three months after it has been first received in India.

I- m Where any such instrument cannot,, with reference to the description nf i t i n n Prescribed therefor, be duly stamped by a private person, it may be i f c e n ^ t m l the said period of three months to the Collector who shall stamp t S « m e m such manner as the Chief Commissioner may by rule prescribe wrth a" stamp o? such value as the person so taking such instrument may require and pay for.

19' Bills and notes drawn out 0f India.-The first holder in India rf * g j g of exchange payable otherwise, than on demand, * * or promissory . n t e d S o r m a d e out of India shall, before he presents the same for accep tance or paVment £-endorses, tiansfers or otherwise negotiates the same m India, affix thereto the proper stamp and cancel the same.

Provided that Ca\ if at the time any such bill of exchange, • * * or note comes into { ) the hands of any holder thereof hi India, the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by section ® and such holder has no reason to believe that such stamp was affixed or cancelled otherwise than by the person and at the time required bv this Act. such stamp shall, so far as relates to such Holder, be deemed to have been duly affixed and cancelled.

tWi nothing contained in this proviso shall relieve any person from any m n p S t y S n e d by him for omitting to affix or cancel a stamp.

ID.—Of valuations -for duty -}Q Conversion of amount expressed in foreign currencies.—(1) Where an insfrume™ 1Chargeable with ad valorem duty in respect of any money expres sed in any currency other than that of India, such duty sha 1 be calculated on tn- value of such money in the currency of India according to the current rate of: exchange on the day of the date of the instrument.

m The Central Government may, from time to time, by notification in^the Official Gazette, prescribe a rate of exchange for the conversion of British or any foreign currencv into the currency of" India for the purposes of calculating stamp-duty, and such rate shall be deemed to be the current, rate for the pur poses of sub-section (1).

21 Stock and marketable securities how to he valued.—Where an instrument is chargeable with ad valorem duty in respect of any sock or of any marketable 568 f H E G A Z ETTE OF INDIA EXTRAORDINARY far as ^ a r l ^ / ^ b f e ^ a ^ / S ^ W with such s t a t e m ^ T i h a 1 "so contrary is p r o v e d j to be dulystamped S t a t e m e n t < b e Presumed; until the fe&SSf3fS S S ^ S t ^ ? ^ + i nL e r e S t * ^ ^ ^ - a d e payable .higher than that w!^ ™ 'it wouM h ^ f ^ ^ n 0 t b e ^argeable witVduty interest been made therein ° l d h a V e b e e n chargeable had no mention of 8jasi»ap>« » w »« ASK ^ ^ f t S ' a s s s f f i S s S i ^ uVLT/ticie N?isr0f°LKLraindum of w i t h ' k t lS e d S ut y ° r d l 3 C h a r g e 0 f «W « * instrument shall only be chargeable wholly or in part, of any | R ? t Mm or suhfer /^fhJ S ° ? ^ ^fe ide^ t ion ly to the payment or transferof a n v ^ o n e t nr A^ i r i ° e ^ a i n l 7 ? r coatingenttutmg a charge or incumbrance unon ri£rf™Lf ; whether being or consti- Stock is to be deemed the whole o r n t l f ^ h ? "' OT ̂ S U c h , d e ^ * « « T * in respect whereof the g ^ &ggii3£%£S'3%&£ g f e ? * * * " * » as I'^&^tSA^lgl^f^ t0 3ny SUCh Certificate 3^*

Provided that, where propertv subject *a a «,*-* mortgagee he shall be entitled todeduc t f rom t h ^ f P 1S ^ r a n s f e r r e d t o ^ the amount of any duty a l ready 0 p Sg U £ a f f i J ? 5 f ^ : S g j ! « t h e » * *

Illustrations S f l t ^ S ^ W ^ T SEAS' i°-S êB If £ 'So Si"£ amount of stamp-duty already paid for the mortgage.

25. Valuation in case of annuity, etc.--Wbere an instrument is executed * secure the payment of an annuity or other sum payable periodically or where the consideration for a conveyance is an annuity or other sum payable periodically the amount secured by such instrument or the consideration for such eonvevance, as the case may be, shall, for the purposes of this Act, be deemed to he,— '

(a) where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained'—such total amount;

(h~) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of such instrument or ; - :

' ffo 0 SEC 3(i)] THE- GAZETTE &B INDIA EXTRAORDINARY <-6g conveyance—the total amount which, according to the terms of such ins t rument or conveyance, will or may be payable during the period of twen ty years calculated from the date on which the first payment becomes due; and

(c) where t h e sum is payable for an indefinite t ime terminable wi th any life in being at the date of such ins t rument or conveyance the max i m u m amount which will or may be payable as aforesaid during the period of twelve years calculated from the date on which the first payment becomes due.

26. Stamp where value of subject-matter is indeterminate.—Where the amount or value of the subject-matter of any instrument chargeable with ad valorem duty cannot be, or {in the case of an instrument executed before the commence ment of this Act) could not have been, ascertained at the date of its execution or first execution, nothing shall be claimable under such instrument more than the highest amount or value for which, if stated in an ins t rument of the same descrip tion, the stamp actually used would, at the date of such execution, have been sufficient:

Provided that , in the case of the lease of a mine in which royalty or a share cf the produce is received as the rent or pa r t of the rent, it shall be sufficient to have estimated such royal ty or the value of such share, for the purpose of s tampduty,—

(a) when the lease has been granted by or on behalf of the Government, at such amount or value as the Collector may, having regard to all the circumstances of the case, have estimated as likely to be payable by w a y of royalty or share to the Government under the lease, or, <b) when the lease has been granted by any other person, at twenty thou sand rupees a year;

and the whole amount of such royalty or share, whatever it may be, shall be claimable under such lease:

Provided also that , whe re proceedings have been taken in respect of an instru ment under section 31 or 41, the amount certified by the Collector shall be deemed to be the stamp actually used at the da te of execution.

27 Facts, affecting duty to be set forth in instrument.—The consideration (if a n y V a n d all other facts and circumstances affecting the chargeability of any instrument wi th duty, or the amount of the duty wi th which it is chargeable, shall be fully and t ruly set forth therein.

*>8 Direction as t o duty in case of certain conveyances.—(1) "Where any p r o per ty ' has been contracted to be sold for one consideration for the whole, and is conveyed" to the purchaser in separate par t s by different instruments, the consi deration shall be apportioned in such manner as the parties think fit, provided tha t a distinct consideration for each separate pa r t is set forth m the conveyance relating thereto, and such conveyance shall be chargeable with ad valorem, duty in respect of such distinct consideration.

m Where proper ty contracted to be purchased for one consideration for the whole by two or more persons jointly, or by any person for himself and others, m- whollv for others is conveyed in parts by separate ins t ruments to the persons by 5 8 ? whom the same was purchased for distinct parts of the « £ £ £ * » the conveyance of each separate part shall be chargeable with ad valorem duty in respect of the distinct part of the consideration there in specified.

HI Where a person, having contracted for the purchase of any property bu t notChavlngeobtainPedSa conveyance thereof, contrac t , t o : ^ the s*me o any otherperson and the proper ty is in consequence conveyed ^ m e d i a t e l y ^ the su b .pur chafer, the conveyance shall be chargeable with rtvatonm&uto ^ c h S ° f m consideration for the sale by the original purchaser to the sub-purcnaser.

amount or value of the original consideration; and ,he c o n v e y ^ °f t h e ^ e n a u e (•if any) of such property to the original purchaser shall be cnargeaDie wrm aa.

• 5 7 0 T H E GAZETTE OF INDIA EXTRAORDINARY [PART II lesFZntL^upeel * * °" S U C h laBt-™«tioned conveyance shall In no case be person K S A S f S S T ^ £ ^ S S S B F i & *S S S ^ ° V S in reject of the consider! t ion pSd by him "and T/cuSy J & J l S S S S k an'v" 3EF3E8? £ bt afte™ards , m a d e t 0 h i m o f t h e same p r S w t y ^ v t K r i S S S ? f ™ chargeable with a duty equal to that which would be charelabfe on a conveyance for the consideration obtained by such original seller £* where such duty would exceed five rupees, with a duty of five rupees E.—Duty by whom payable

29. Duties by whois payable.—In the absence of an agreement to the contrarv the expense of providing the proper s tamp shall be borne— contrary,

(a) in the case of any instrument described in any of the following Articles of Schedule I, namely:— No. 2. (Administration Bond), No. 6. (Agreement relating to Deposit of Title-deeds, Pawn or Pledge) , No. 13. (Sill of exchange), No. 15. (Bond), No. 16. (Bottomry Bond), No. 26. (Customs Bond), No. 27. (Debenture) , £ - No. 32. (Fur ther charge), No. 34 (Indemnity-bond), • i No. 40. (Mortgage-deed), No. 49. (Promissory-note), _ ?, No. 55. (Release), jf— ' J No. 56. (Respondentia Bond), ;', No. 57. (Security Bond or Mortgage-deed), ) No. 58. (Set t lement) , No. 62 (a ) . (Transfer of shares in an incorporated company or other j body corporate), No. 62 (b) . (Transfer of debentures, being marketable securities, whether the debenture is liable to duty or not, except debentures provided ;• ; for by section 8), No. 62 (c), (Transfer of any interest secured by a bond, mortgage-deed or policy of insurance),— by the person drawing, making or executing such instrument:

(b) in the case of a policy of insurance other than fire-insurance—by the person effecting the insurance:

(bb) in the case of a policy of fire-insurance—by the person issuing, the policy:

(c) in the case of a conveyance (including a re-conveyance of mortgaged proper ty) by the grantee: in the case of a lease or agreement to lease—by the lessee or intended lessee:

<d) in the case of a counterpart of a lease—by the lessor: jjf I (e) in the case of an instrument of exchange—by the parties in equal j shares;

(f) in the case of a certificate of sale—by the purchaser of the property to 'l'"' which such certificate relates: and <g) in the case of an instrument of partition—by the parties thereto in proportion to their respective shares in the whole property partitioned, or, when the parti t ion is made in execution of an order passed by a Revenue-authori ty or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs.

- -SEC 3(i)J THE -GAZETTE OF .INDIA EXTRAORDINARY 1 •30. Obligation to give receipt in certain cases.—Any person receiving any snaney exceeding twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding twenty rupees, or receiving in satisfac tion or part satisfaction of a debt any movable property exceeding twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt' for the same.

Any person receiving or taking credit for any premium or consideration for any renewal of any contract of fire-insurance, shall, within one month after receiv ing or taking credit for such premium or consideration, give a duly stamped •receipt for the same.

CHAPTER, III ADJUDICATION AS TO STAMPS

31. Adjudication as to proper stamp.— (1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collec tor, and the person bringing it appliesr to have the opinion of that officer as to *he duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than fifty naye paise) as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment the instrument is chargeable.

(2) For this purpose the Collector may require to be furnished with an abstract ©f the instrument, and also with such affidavit or other evidence as ho may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are -fully and truly set" foYth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly;

Provided that— , I

(a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable;

and '•" (by every person by whom any such evidence is furnished, shall, on pay ment of the full duty with which the instrument to which it relates is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any. of the facts or circumstances aforesaid, 32 Certificate by Collector.—(1) When an instrument brought to the Collector sunder section 31 is, in his opinion, one of a description chargeable with duty, rand

(a) the Collector determines that it is already fully stamped, or

(b) the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to' the duty so determined, has been paid, the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the ^Collector shall certify in manner aforesaid that such instrument is not so charge able. 1

(3) Any instrument upon which an endorsement has been made under this •section shall be deemed to be duly stamped or n ot chargeable with duty, as -f-he case may be; and, if chargeable with duty, shall be receivable an evidence •-or otherwise, and may be acted upon and registered as if it had been originally •diily stamped:

Provided that nothing in this section shall authorise the Collector to endorse—

(a) any instrument other than an instalment chargeable with a duty under clause <bb) of the first proviso to section 3, executed oi tost executed in India and brought to. him after * e expiration of one month from the date of its execution or first execution, as tne case may he;

5 7 2 T K E GAZETTE OF IN IWA.'-EXTRAORDINARY. [PART H—

(b) any instrument executed or first executed out of India and b r o u g M W ,to him after the expiration: of three, months after it has been &rsfc received m India;

(c) any instrument chargeable with a duty not exceeding ten naye paise or any bill of exchange or promissory note, when brought to h im^ after the drawing 01 execution thereof, on paper, not duly stamped; o r

(d) any instrument chargeable with, duty under clause (bb) of the fks t proviso to section 3 and brought to h im after tire expiration' of threemonths from the date on which it; is first, received in. the Unions terr i tory of Manipur.

CHAPTER I V INSTRUMENTS ?TOT DULV STAMBSD'

33. Examination and impounding of instruments.—(1) Everv person" Kavinsby law or consent of parties authority to receive evidence,, and every person an charge of a public office, except an officer of police, before whom- any ms t ru - .'

ment, chargeable in Ins opinion, wi th 'du ty , is produced or comes in, the p e r f a n n - S S L S J I - f u n c t i ° " f ' s h a l l > rf j t appears to him that . such, instrument . i s -no t d u l y stamped, impound the same. « « ^

(2) For that purpose every such person shall examine ever.v ins t rument sochargeable and so produced or coming before him. in order to• ascertain w h e t h e r it is stamped with a stamp of the value and description: required fcy the l a w IB force m India when such instrument was executed or first executed':-

Provided that—

(a) nothing herein contained shall be- deemed to require any Magistrateor judge of a Criminal Court to, examine or impound, if he dees not think fit so to do, any instrument coming before Elm in the c o u r s e C h a p t e r P X ^ V T n g n f 0 t H l r W V ^ - ^ " ? ^ l n d e r Chapter X I I ' o r 1898V x x x v r o f t h e Code of Criminal Procedure,. 1898" (5 ot

(b) in the case of the Judicial Commissioner of the Court of the Jud ic ia l Commissioner for Manipur, the duty of examining- and impounding any instrument under tins section may be delegated £te such ofneer as he may appoint m this behalf. ™«.« .

(3) For the purposes of this section, in cases of doubt,—

(a) the Chief Commissioner may determine w h a t offices shall1 be- deemedt to oe puoiic offices; and

(b) the Chief Commissioner may determine who shall Be deemed to bepersons m charge of public offices.

TO,-+£4' S j ' * c i 2 1 Provision as to unstamped receipts.—Where any receipt' rfiareeabte ™ J ? ' Ins t rmnents not duly stamped inadmissible in evidence, etc.—No i n s i r a - S S ^ f i ? 8 * ? ? * 1 * W 1 ? ? u t y s h a l i b e a d n " « e d in evidence for any purpose hy %?JSF& har^g b y I a w ? r tonsent o f P a r t i e s authority to receive e V M e n S a n v ^ D u l b ? 3 f f i £ UPT r e S i s ^ e d + O T a u t + h e . n t i ^ t e d J ? a ^ such person or g a n y public omcer, unless such instrument is duly stamped:

Provided that— • ,

(a) any such instrument not being an instrument chargeable wi th a d u t y not exceeding ten naye paise only, or a bill of exchange or p romis sory note, shall, subject to all jvst exceptions, be admitted m evidence on payment of the duty v - i b which the same is cf iaigeaoie, or, m the case of an jbastrumea?. Insumcieutlv stamped o f l i e amount required to make up such duly, together with a penal ty o f r.ve rupees, or, which ten times the amount of the nroper du ty o r aehcient portion thereof exceeds five rupees, of a- sum- equar to t e a times such duty or portion; ^ ^ ; (b) where any person from whom a s tamped receipt could- have been demanded, has given an unstamped' rece ip t and' such, receipt, i f SEC 3(i}] THE GAZETTE OF INBIA EXTRAORDINARY \ > * % * stamped, would be admissible in evidence against him, then such.

receipt shall be admitted in evidence against him on payment of a penal ty of one rupee b y the person tendering it;

where a contract or agreement of any kind is effected by correspond ence consisting of two or more le t ters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped;

nothing herein contained shall prevent the admission of any ins t ru ment in evidence in any proceeding in a Criminal Court,, other tham a proceeding under Chapter X I I or Chapter XXXVI of the Code of Criminal Procedure, I8S8 (5 of 1898.);

nothing herein contained shall prevent the admission of any ins t ru ment in any Court when such instrument has been executed by orr on behalf of the Government, or where it bears the certificate of the Collector or provided by section 32 or any other provision of this Act. : I

36. Admission. of instrument where not to be questioned.—Where an ins t ru ment has been admit ted in evidence, such admission shall not, except as pro vided in section 61, be called • in question a t any. stage of- the same suit o r proceeding on the ground that the ins t rument has not been duly stamped.

37. Admission. «f improperly stamped instruments.—The Chief Commissionermay of rules providing that, where an instrument bears a s tamp of sufficient amount but of improper description, it may, on payment, of the duty wi th which the same is chargeable, be certified to. be duly stamped, and any ins t rument so.

certified shall then be deemed to have been duly s t amped as from, the date o£ its execution.

38. Ins t ruments impouaded how dealt with.—(1) When the person impound ing an instrument under section 33 has b y law or consent of parties, authori ty to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the Collector an authenticated, copy of such instrument, together;

with a certificate in writ ing, stating t h e amount of duty and penalty levied in.

respect thereof, and shall send such amount to the Collector, or to such personi as he_may appoint in this behalf.

(2.') In every other case, the person so impounding as ins t rumant shall send!

i t in original to the Collector. i

39. Collector's power to refund penalty paid under section 38, sub-sect ion

(1).—-(1) When a copy of an instrument; i s sen t to the Collector under section 38, sub-section (1 ) , he may, if he thinks fit, * *• *, refund any port ion of the penalty in excess of five rupees which has been paid in respect, of such instru^ ment.

(2) When such ins t rument has been impounded only because it has been wri t ten in contravention of section 13 or section 14, the Collector may refund the whole penal ty so paid'.

40. Collector's power to s tamp inst ruments impounded.— (1> When the Collec t o r impounds any instrument under section 33, or receives any ins t rument sen t to. h-im under section 38, sub jec t ion (2), not be ing an ins t rument chargeable with, a duty not exceeding ten naye paise only or a bill of! exchange or promis sory note, he shall adopt the following procedure: — da) if h e is of opinion that such ins t rument is duly stamped, or is n o t chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as1 the easel m a y be; I.

(b) if he is1 of opinion tha t such ins t rument is chargeable with duty and :

is not duly stamped, he shall r equ i re the payment of the proper duty or the amount required to m a k e u p t h e same, together with a penal ty of five rupees; or, if lie th inks fit, an amount not exceed ing t en times the amount of the proper duty or of the deficient' portion thereof, whether such amount exceeds or falls short of five rupees :

Provided tha t , when such ins t rument has ~besn impounded only because it" has been wr i t ten in contravention of section 13 or section 14, the Collector may,.

if he thinks fit. r emi t the whole penal ty prescribed by this section,

(c)

(d)

(e) 5 7 4 T H E GAZETTE OF INDIA EXTRAORDINARY [PART I I - -Juat/

(2) Every certificate under clause (a) of sub-section (1) shall, for the pur poses of this Act. be conclusive evidence of the matters stated therein.

(3) Where an ins t rument has been sent to the Collector under section 38, sub-section (2), the Collector shall, when he has dealt with it as provided by this section, return it to the impounding officer.

41. Ins t ruments unduly stamped by accident.—If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable with a -duty not exceeding ten naye paise only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings .to the notice of .the Collector the fact tha t such' instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamped such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive •such amount and proceed as next hereinafter prescribed.

42. Endorsement of instruments on which duty lias been paid under section 35, > , 40 or 41.—(I)- When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35, section 40 or section 41, the person admitting! such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have.been levied in respect -thereof, and the name and residence of the person paying them. ,

(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered And acted upon and authenticated as if it had been duly stamped, and shall be delivered on this application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:

Provided that—

(a) no instrument which has been admitted in evidence upon payment of duty and a penalty under section 35, shall be so delievered before the expiration of one month from the date of such impounding, orjiJLf- the Collector has certified that its further detention is necessary and has not cancelled such certificate:

(b) nothing in this section shall affect Order XIII. rule 9 of the First Schedule to the Code of Civil Procedure, 1908 (5 of 1908).

43. Prosecution for offence against Stamp-law.—The taking of proceedings or t he payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamp-law in respect of such instrument:

Provided tha t no such prosecution shall be instituted-in the case of any instru ment in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an 'intention of evading payment of the proper duty.

44. Persons paying duty or penalty may recover same in certain cases.—(l) ' .

When any duty or penalty has been paid under section 35. section 37, section 40 or section 41, by any person in respect of an instrument, and, by agreement or under the provisions of section 29 or any other enactment in force at the .time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty -so paid. s . -

(2) For the purpose of such recovery any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified,

(3) Such amount may, if the Court thinks fit. be included in any order as to costs in any. suit or proceeding to which such persons are parties and in which such instrument has been tendered in evidence. If the Court does not include i:he amount in such order, no further proceedings for the recovery of the amount shall be maintainable.

J I &EC. 3(i}] THE GAZETTE OF INDIA EXTRAORDINARY V _ - - ^ 575

45. Power to Revenue-authority to refund penalty or excess duty in certain, cases.—(1) Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon application in writ ing made within on© year from the date of the payment, refund such penalty wholly or in part.

(2) Where, in the opinion of the Chief Controlling Revenue-authority, stampduty in excess of that which is legally chargeable has been charged and paid under section 35 or section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess.

46. Non-liability for loss of instruments sent under section 38.—(1) If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending t h e . s a m e shall not be liable for such loss, destruction or damage.

(2) When any instrument is about to be so sent, the person from whose posses sion it came into the hands of the person impounding the same, may xequire a •copy thereof to be made at the expense of such first-mentioned person and.

authenticated by the person impounding such instrument.

47. Power of payer to stamp hills and promissory notes received by him un stamped.—When any bill of exchange or promissory note chargeable with a duty not exceeding ten naye paise is presented for payment unstamped, the person to whom it is so presented, may affix thereto the necessary adhesive stamp, and, upon cancelling the same in manner hereinbefore provided, may pay the sum pay able upon such bill or note, and may charge the duty against the person who ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill or note shall, so far as respects the duty, be deemed good and valid:

Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill or note.

48 Recovery of duties and penalties.—All duties, penalties and other sums -required to be paid under this Chapter may be recovered by the Collector by distress and sale of the moveable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.

CHAPTER V ALLOWANCES FOR STAMPS IN CERTAIN CASES 49 Allowance for spoiled stamps.—Subject to such rules as may be made by •the Chief Commissioner, as to the evidence to be required ^ ^ e i n q u i r y to be made, the Collector may, on application made within the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:—

(a) the stamp on any paper inadvertent ly and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument writ ten thereon is exe cuted by any person:

(b) the stamp on any document which is writ ten out wholly or in part, but which is not signed or executed by any party thereto:

•:(c) in the case of bills of exchange payable otherwise than on demand*** or promissory notes— •m the samp on any such bill of exchange signed by or on behalf of the arawer which has not been accepted or made use of m any manner whatever or delievered out of his hands for any purpose other than by way of tender for acceptance: provided that the paper on which anv such stamp is impressed, does not bear any signature intended as o r S the acceptance of any bill of exchange*** to be afterwards wri t ten thereon:

m the stamp on any promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands:

(3) the stamp used or intended to be used for any such bill of exchange m or promissory note signed by, or on behalf of, the drawer thereof, out which from any omission or error has been spoiled or render ed useless, although the same being a bill of exchange *** may 576 THE GAZETTE OE INDIA EXTRAORDINARY [PART II— have been presented for acceptance or accepted or endorsed, %rs.

being a promissory note, may have been delivered to the payee;

provided that another completed and duly stamped bill of exchange- *** or promissory not is produced indentieal in every particular,- except in the correction of such omission or error as ' aforesaid, with the spoiled bill *** or note:

(d) the stamp used for an instrument executed by any party thereto which—

(1) has been afterwards found to be absolutely void in law from the beginning:

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended:

(3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of t h e refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed:

(4) for want of the execution thereof by some material party, and hisinability or refusal to sign the same, is in fact incomplete and in sufficient for the purpose for which it was intended':

(5) by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose:

(6) becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument between the same parties and bearing a stamp of not less value:

(7) is deficient in value and the transaction intended to be thereby effected has been effected by some other instrument between t h e same parties and bearing a stamp of not less value:

(8) is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped:

Provided that, in the case of an executed instrument, no legal proceed! ng^Ttas been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled.

Explanation.—The certificate of the Collector under section 32 that the full duty with which an instrument is chargeable, has been paid is an impressed sta^np within the meaning of this section.

50. Application for relief under section 49 when to be made.—The application for relief under section 49 shall be made within the following periods, that is to say—

(1) in the cases mentioned in clause (d) (5), within two months of the date of the instrument:

(2) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled:

(3) in the case of a stamped paper in which an instrument has been exe cuted by any of the parties thereto: within six months after the date of the instrument, or. if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed:

Provided that,'— ' "*

(a) when the .spoiled, instrument has been for sufficient reasons sent out of India, the application may be made within six months after it has been received back in India:

<b) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to her cancelled within the aforesaid period, the application may be made within six months after the date of execution of the substituted instrument.

J f\8 SEC. 9(i)] T H E GAZETTE OF INDIA EXTRAORDINARY 1 \ / • T h » 5 1 h S 0 T n C f ^ * $ ° f p r i " t e d f o r m s n o »»»*•* required by O b n w t f f a u The Chief Controller Revenue-authority or the Collector ^ M r t S ^ r Chief Controlling Revenue-authority i / t h i s b e h a i ? may! | S ° S 3 ? o F f i S ?

make allowance tor stamped papers used tor printed forms S * 3 L & = f f t * ' X J S ^ * b y U n i n c o r p o r a t e d C o r a p a n y o r * * * body L « f o r , y sufficient reason such forms have ceased to be reauired by the said banker com pany or body corporate: provided that such authority is satisfied t ^ t the dutvTn respect ot such stamped papers has been duly paid. s a i l s n - a « P toe duty m ^ w ^ u f°X m i s l e d stamps.—(a) When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description " the* than tnat prescribed for such instrument by the rules made under this l e t or a S -of greater value than was necessary, or has inadvertently used any s t a n m £ ™ instrument not chargeable with any duty; or o L a r a p l o r d n m When any stamp used for an instrument has been inadvertently rendered • S r S e ^ r ^ i t » » « s i ^ o n t f i a f ^ ^ e S c u ^ / t t r S f £ the, person by whom if was first or aldne executed, and upon the instrument if S g ^ f ® * w l t h dut?> hf& ^ - s t amped with the proper duty, cancel "and afow « spoiled the stamp so misused or rendered useless.

53. Allowance .for spoiled or misused stamps how to be made.—In any ca=e in Heu C the a reo^ n C e * * S P ° °X m i s u s e d stamps, the Collector may give in

(a) other s tamps of the same description and value; or.

(b) if required and he thinks fit, stamps of any other description to the same amount m value; or, • U B

54. Allowance for stamps not resumed for use.—When any person Is possessed Ot a stamp or stamps which have ncit been spoiled or rendered unfit or un less for •the purpose intended, nut for which he has no immediate use, the Collector shall repay ,-to such person the value of such stamp or stamps V money d ^ W m J l t K TZe ^ T ±0T 6 a C ^ 5^%™ R d 6 n o f » ™m$, upon such person delivering up he" isam« to be cancelled, and proving to the Collector's satisfaction—

(a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and

(b) that he has paid the fuli price thereof; and

(c) that they were so purchased within the period of six months next ^re ceding ihe date on which they were so delivered;

Provided that , where the person is a licensed vendor of stamps the Collector may, if he trunks nt make the repayment of the sum actuallv paid by t h ^ vendowithout any sucn deduction as aforesaid. " venae*

54A. Allowances for s tamps in denominations of arau>s— Notwithstanding •anything contained m section 54, when any person is p S S w ^ ^ ^ S f l f^L™ f l y f ^ « % ^ , o t h " *&& & denominations of a mas four or m u m • ' ^ 1 " f , ° f , a n d STUCh stamp or 's tamps has or have not been spoiled the C o K c r ihal l repay to such person the value of such stamn nr ^ ™ , • . %* ~ L-ouecior m .accordance with the &&&Z& of kfb sec?io„ P;2° o f S S S i S ^ + E ? 6 ? ^ •Coinage Act, 1906 (S of 1£)0P>, un--n sw»S r - ^ - - w r V i i V ^ n V ,, - 1 . f i l e & - d i a n i r o m the commencement of the I ^ S & t & S S C B ! I b ^ ^ M such stamp or stamps to the Collector, " J ' ^JO [ 1 S ' ; f J 9 C J S : I

55. Allowances on renewal of certain debentures—When anv Ham &h«a - debenture is renewed fay the I^ii* of a r5*S ^ 7 K ™ < - , n n ^ n 3KF &W5 stampea ••whichever shall be l e 4 P ° t h e o n § m a l o r fta the new debenture, (a.) the issue of two or more ^AcTifiwwe in ni-, , «* • - the total amount secured bemg the same; " f m °Ugm&] d e b & n t u ^ THE GAZETTE OF INDIA EXTRAORDINARY [PART n -

(b) the issue of one debenture in place of two or more original debentures,, the total amount secured being the same; fe

(d) the alteration of the ra te of interest or the dates of payment thereof.

CHAPTER VI REFERENCE AND REVISION

56. Control of, and statement of case to, Chief Controlling' Revenue-authority.— <1) The powers exercisable by a Collector under Chapter IV and" Chapter V and under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the Chief Controlling Revenue-authority.

(2) If any Collector, acting under section 31. section 40 or section 41, feels doubt as to the amount of duty with.which any instrument is chargeable, h« may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-authority.

(3) Such authority shall consider the case and send a copy of its decision to the Collector, who> shall "proceed to assess and charge the duty (if any) in conformity with such decision.

57. Statement of case by Chief Controlling Revenue authori ty to High Court.—

(1) The Chief Controlling Revenue-authority may state any case referred to it under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon to the High Court of Assam.

(2) Every such case shall be decided by not less than three Judges of that High Court, and in case of difference the opinion of the majority shall prevail.

58. Power of High Court to call for further particulars as to case .stated.—If the High Court*'f:l: is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was stated, to make such additions4hereto or alterations therein as the Court may direct in that behalf. f~

59. Fro&edure in disposing of case stated.—(1) The High Court***, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded.

(2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, on receiving such copy dispose of the case conformably to such judgment.

60. Statement of case by other Courts to High Courts.—(1) If any Court, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it. with his own opinion thereon, for the decision of the High Colurt*** to which, if he were the Chief Controlling Revenue-authority, he would, under section 57, refer the same.

(2) Such Court shall deal with the ease as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue-authority and snother like copy to the Judge making the reference, who shall, on receiving such copy,.

dispose of the case conformably to such judgment.

(3) References made under sub-section (1). when made by a Court subordinate to a District Court, shall be made through the District. Court and, when made by any subordinate Revenue Coiurt, shall be made through the Court immediately superior.

61. Revision of certain decisions of Court regarding the sufficiency of stamps.—

(1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of t h e Code of Criminal Procedure. 1898 (5 Of 1898) makes any order admitting any SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY .nstrument in evidence as duly stamped or as not requiring a stamp, or upon pay ment of duty and a penalty under section 35, the Court, to which appeals1 lie from, or references are made by, such first-mentioned Court, may, of Its own motion oroil the application of the Collector, take-such order into consideration.

(2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35, or without the payment of a higher duty and penalty than thosepaid, it may record a declaration to that effect, and determine the amount of duty with which such instrument Is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and- may impound the same when produced.

(3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the ins t ru ment to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.

(4) .The Collector may thereupon, notwithstanding anything contained in theorder admitting such instrument in evidence, or in any certificate granted under section 42. or in section 43, prosecute any person for any offence against the S t amplaw which the Collector considers him to have committed in respect of such "Instru ment:

Provided that—

(a) no such prosecution shall be instituted where the amount (Including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 35, is paid tothe Collector; unless he thinks that the offence was committed with an intention of evading payment of the proper duty;

(b) except for the purposes of such prosecution no declartion made underthis section shall affect the validity of any order admitting any instru ment in evidence, or of any certificate granted under section 42,

CHAPTER VII CRIMINAL OFFENCES AND PROCEDURE 62, Penalty for executing, etc.. instrument not duly stamped,— (1) Any person—

(a) drawing, making, issuing, endorsing or transferring, or signing otherwise-' than as a witness, or presenting for acceptance or payment, or accept ing, paying or receiving payment off, or in any manner negotiating, any bill of exchange payable otherwise than on damand*** orpromissory note without the same being duly stamped; or

(b) executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped; or

shall for every such offence be punishable with fine which may extend to fivehundred rupees:

Provided that, when an;' penalty has been paid in respect of any instrument under section 35, section 40 or section SI, the amount of such penalty shall be allowed;'

in reduction of the fine (If any) subsequently Imposed under this section in respect.

of the same instrument upcai the- person who paid such penalty.

, (2) If a shai-e-war rant is issued without being duly stamped, the companyissuing the same, and also every person who, at the time when it is issued, is themanaging director or secretary or other principal officer of the company, shall be punishable with fine which may extend to five hundred rupees.

63. Penalty for failure to canc«3 adhesive stamp.—Any person required by section 12_ to cancel an adhesive stamp, and failing to cancel such stamp in manner p res cribed by that section, shall be punishable with fine which may extend to one:.- hundred rupees,

5.73* ^580 THE GAZETTE 0¥ INDIA EXTRAORDINARY [PART II—

64. Penalty for omission to comply with pro visions of section 27.—Any person vwho, with intent to defraud the Government,—

(a) executes any instrument in which all the facts and circumstances required toy section 27 to be set forth in such instrument are not fully and truly set forth; or

(b) being employed cr concerned in or about the preparation of any instru ment, neglects or omits fully and truly to set iorth therein 'ail such facts end circumstances; or

•;shall be cunishable with fine which may extend to five thousand rupees.

65. Penalty for refusal to give receipt, and for devices to evade tlutv on receipts.—Any person who,—

(a) being required under section 30 to give a receipt, refuses or neglects to give the same; or

(b) with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered;

shall be punishable with line which may extend-to one hundred rupees.

66. Penalty for not malting ostt policy or making one not duly stamped.- Any .person who—

(a) receives, cr takes credit for. any premium or consideration for any contract ol insurance and does not, within one month after receiving.

OL taking credit for. such premium or consideration, make out and execute ?• rtu'y stamped policy of such insurance: or

(b) mai;>::--- executes or delivers out any policy which is not duly stamped, or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, any such policy: "~, -shall be punishable with fine which may extend to two hundred rupees.

67. Penalty fur not drawing if nil number of bills or marine policies purport ing to be in sets.—Any person drawing or executing a bill of exchange payable otherwise than on demand or a policy of marine insurance purporting to be drawn or executed •in a set of two or more, and not at the same time drawing or executing on paper •duly stamped the whole number of bills or policies of which such bill or policy purports the set to consist, shall be punishable with fine wdiich may extend to •one thousand rupees.

68. Penalty for i; as 1-dating bills, and for other devices to defraud, the revenue.—• Any person who.—

(a) with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made; or

(b) knowing -that such bill or note has been so post-dated, endorses, transfers, presents for acceptance or payment, or accepts, pays or receives pay ment of, such bill cr note, or in any manner negotiates the same; or (cj with the like intent, practises cr m concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force:

-shall be punishable with fine which may extend to one thousand rupees. ""*

69. Penalty for fare&ch of rule; rel3.ti.0g to sale of stamps and for iM&uth.uriz'eii 'Sale.—(a) Any person appointed to sell stamps who''disobeys any rule made under section 74. and

(b) any person not so appointed who sells or offers for sale any stamp (other than a ten naye paise cr five naye paise adhesive stamp};

-shall be punishable with imprisonment for a term which may extend to six incr.tha, or with fine which may extend to five hundred rupees, or with both.

1 http://rel3.ti.0g fee. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY

70. Insti tution and conduct of prosecutions.—(1) No prosecution in resoect of m v offence punishable under this Act or any Act hereby r e p e a l e d s h a R 1 1 i n s t i t u t e d without the sanction of the Collector or such other officer a s T h e ^ i r f ^ r S E S ?

S1oner generally, or the Collector specially ^ B S ^ T ^ & ^ f c S ? * JH$- T h ? £ W < ^ Controlling Revenue-authority, or any officer senerallv or sneciallv S auch°SeenCeby * * * * **** m 3 y S t a y ^ S U C h I ^ S # H I # S ^ proSd^VSonla.9117 S U C h C O m p 0 s i t i o n s h a 1 1 b * recoverable in the manner

71. Jurisdiction of Magistrates.—No Magistrate other than a Magistrate whose 72 Place of trial.—Every such offence committed in respect oi anv m^trnn^nf S A e ^ l - ^ W . . ^ & * in which such instrument ffliTAS •

CHAPTER VIII SUPPLEMENTAL PROVISION'S

73. Books, etc to be open to inspection.—Every public officer having in his ^ ° ^ a n y / A s t e r s books, records, papers, documents or p r o S i n g s ' X i n s p S 1 S P 1 m a ^ t ? n d - t o s ^ c u r e a n y d u t y ' o r t 0 P r o v e o r lead to the discovery oi any fraud or omission in relation to a n y duty, shall at all reasonable Umes p e r m l any person authorized m writmg by the Collector to inspect for such p u r p o s e ™ I v ! ^ \ ^ Q k S ' P a p F S ; d o c u m e n t s and. proceedings, and to take such notes and extracts as he may deem necessary, without fee or charge.

74. Power to m a k e rules relat ing to sale of stamps.—The Chief Commissioner may make rules for regulating— commissioner •" (a) the supply and sale of stamps and stamped papers, <b) the persons by whom alone such sale is to be conducted, and

(e) the duties and remuneration of such persons:

Provided that such rules shall not restrict the sale of ten naye paise or five naye paise adhesive stamps.

75. Power to make rules generally to carry out Act.—The Chief Commissioner may make rules to carry out generally the purposes of this Act and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees to be incurred on breacn thereof. M*B=W=U <•" u e in the c S c i a f Gaze° t te r U l e S ' ~ ( 1 ) ^ m l 6 S m a d e U n d e r t h i s A c t s h a U b a D u t ) l i s h ^ i ( 2 ) A 1 1 r u l ( r f P u ™ i s ked as required by this section shall, upon such publication have effect as if enacted by this Act. F U ^ ^ U U U ,

76A. Delegation of certain powers.—***The Chief Commissioner may, by noti fication m the Official Gazette, delegate—•

(a) all or any of the powers conferred on h i m ' b y sections 2(9) 33(3)(b) 70(1), 74 and 78 to the Chief Ccsnlrollmg Revenue-authority; and

(b) all or any of the powers conferred on the Chief Controlling Revenueauthori ty by sections 45(1), (2), 56(1) and 70(2) to such subordinate Revenue-authority as may be specified in the notification.

77. Saving- as to court-fees .—Nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the t ime being in force relating to court-fees.

7 7 A l . S a v i n £ a s io e e r t a i n stamps.—All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the vlue of twenty-five naye paise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act " 582 T H E GAZETTE OE INDIA EXTRAORDINARY [PART I I - > W 78. Act to be t r a n s l a t e d , and so ld cheap ly .—The Chief C o m m i s s i o n e r sha l l maice provis ion for t n e sa le of t r a n s l a t i o n s of t h i s Act in t h e p r i n c i p a l v e r n a c u l a r l a n g u ages of t h e U n i o n t e r r i t o r y of M a n i p u r a t a p r i ce no t exceed ing twenty-f ive n a y e pa i s e pe r copy. • ' •

79. [Repeal.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914), s .3 and Seh. IL ' • • •i

SCHEDULE I, Stamp duty on certain Instruments.

CSee section 3 and first Proviso) *k Description of instrument Proper stamp-duty.

M m Twenty naye paise. I . A C K N O W L E D G M E N T of a debt exceed ing twenty rupees in amount or value, written or signed by or on behalf of a debtor in order to supply evidence of such debt in any book (other than a banker's pass-book) or on a separate piece of paper when such book or pa per is left in the creditor's -possession : provided_ that such acknowledgment does not contain any promise ' to pay the debt or any stipulation to pay interest or to deliver any goads or other property.

2 . A D M I N I S T R A T I O N - B O N D including a bond given under section 6 of the Govern ment savings Banks Act, 1873, (Act, V of 1873.)

or section 291 or section 37^ or section 376 of the Indian Succession Act, 1925cAct X X X I X of)

1925.—

(a) Where the amount does not exceed Rs.

1,000.

(i) in any other case . , .

3 . ADOPTION-DEED;, that is to say, any instru ment (other than a will), recording an adoption, or conferring or purporting to confer an authority to adopt.

« * * *

4. A F F I D A V I T , including an affirmation or Three rupees.

declaration in the case of persons by law allowed to affirm or declare instead of swearing.

E X E M P T I O N S Affidavit or declaration in writing when made—

(a) as a condition of enlistment under the Indian Army Act, 1950; (Act XLVI 1950.)

(i) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or

(e) for the sole purpose of enabling any persan to receive any,pension or charitable allowance.

5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT- CO) If relating to the sale of a bill of exchange;

(ft) if relating to the sale of a Government security;

Thc same duty as a Bond (No. 15) for such amount.

Fifteen rupees.

Thirty rupees.

Forty naye paise.

Subject to a maximum of forty rupees twenty Five naye paise for every R s 10,000 or part thereof, of the value of the" security, • • SEC. 3(i}] T H E GAZETTE OP INDIA EXTRAORDINARY 5S3 ( i )

(ii) in other cases;

(c) if relating to the purchase or sale of shares, scrips, stocks, bonds, debentures , deben ture stocks or any other marketable se curity of a like nature in or of any incor porated company or other body corporate—

(1) When such agreement or memorandum or an agreement is with or through a member or between members of a stock Exchange recognised under the Securities Contracts (Regulation) Act, io<;6 ( A c t X L I I o f 1 9 5 6 ) - Fifteen naye paise for every Rs. 2,500 or part thereof of the value of the security at the time of its purpchase or sale, as the case may be.

Forty naye paise for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be.

id) if executed for service or for performance of work in any estate whether held by one person, or by more persons than one as to owners, and whether in one or more blocks, and situated in the Union territory of Manipur where the advance given un der such agreement does not exceed fifty rupees;

(e) If not otherwise provided for • E X E M P T I O N S Agreement or memorandum of agreement—

(a)ior or relating to the sale of goods or mer chandise exclusively, not being a note or memorandum chargeable under No.

43 ;

(b) made in the form of tenders to the Go vernment of India for, or relating to , any loan, Twenty-five naye paise.

T w o rupees.

.1 A G R E E M E N T T O LEASE.—See Lease (No.

35).

6. A G R E E M E N T R E L A T I N G T O D E P O S I T OR T I T L E — D E E D S , P A W N O R P L E D G E , that is to say, any instrument evidencing an agreement relating t o — ( r ) the depsit of title deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security), or {2) the pawn or pledge of movable propertyj where such deposit, pawn or pledge has &een made by way of security for the re payment of money advanced or to be ad vanced 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 from the tdate of the instrument evidencing the agreement— if the amount of loan does not exceed Rs.

500;

Two rupees and fifty naye paise, 584 THE GAZETTE OF INDIA EXTRAORDINARY 00 (2) [FART II— if it exceeds Rs. 500 and does not exceed Five rupees R s . ijOOOi and for every Rs. r,ooo or part thereof in excess of Rs. i,ooOi

(p) if such loan or debt is repayable not more than three months from the date of such instrument.

EXEMPTIONS Instrument of pawn or pledge of goods if un attested.

7- APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, moveable or immoveable, where made by any writing not being a will— Five rupees.

Half the duty payable under sub-clause (a).

* .

(a) where the value of the property does not exceed Rs. 1,000 ;

(b) in any other case. .

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.

1,000.

(b) in any other case EXEMPTIONS

(a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.

(b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.

9. APPRENTICESHIP-DEED, including every Fifteen rupees.

writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or em ployment.

Twenty-five rupees.

Forty-five rupees.

The same duty as. a Bond (No.. 15} for suclfc amount.

Fifteen rupees* EXEMPTIONS!

Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1961 (Ac:. LII of 1961.) or by which a person is apprenticed by, or at the charge of, any public charity.

10. ARTICLES OF ASSOCIATION OF A COMPANY—

(a) where the company has no share capital or the nominal share capital does not exceed R s . 2s5CO j

(b) where the nominal share capital ex ceeds Rs. 2,500 but does not exceed Rs, 5,000;

n • ~ • \ \ Thirty-Seven Rupees and fifty naya paisa.

Fifty rupees, ' \ .

SEC 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY ( i ) ( 2 ) **y

{d) where the nominal share capital exceeds One hundred and fifty rupees, Rs. 1,00,000.

EXEMPTIONS Articles of any Association not formed for profit and registered under section 25 of the Compa nies Act) 1956. (Act I of 1956) See also Memorandum of Association of a Company (No. 39) 1 1 . * * ' ** ASSIGNMENT—See Conveyance (No. 23), Transfer (No. 62)5 and Transfer of lease (No. 63), as the case may be.

ATTORNEY—See Power-of-attoraey (No. 48).

AUTHORITY TO ADOPT—See Adoption-deed (No. 3).

<iz. AWARD) that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made other wise than by an order of the Court in the course of a suit.

13. BILL OF EXCHANGE.[as defined by s.2(z)] not being a Bond, bank note or currency note—;

The same duty as a Bond (No. 15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum of seventy five rupees.

3(b) where payable otherwise than On de mand—

(1) where payable not more thai, three months after date or sight— if the amount of the bill or note does not One rupee twenty-five naye paise.

exceed Rs. 500 1 if it exceeds Rs. 500 but does not exceed Two rupees fifty naye paise.

Rs. 3,000 j and for every additional Rs. 1,000 or part Two rupees fifty naye paise.

thereof in excess of Rs. 1000;

(tj) where payable more than three months but not more than six months after date or sight— if the amount of bill or note does not ex- Two rupees fifty naye paise.

ceedRs. 500 1 if it exceeds Rs. 500 but does not exceed Five rupees.

Rs. 1,000 ;

and for every additional Rs. 1,000 or part Five rupees.

thereof in excess of Rs. 1,000 j :(m) where payable more than six months but not more than nine months after date or sight— if the amount of the bill or note does not Three rupees seventy-five naye paise.

exceed Rs. 500 ;

586 T H E GAZETTE OF INDIA EXTRAORDINARY [PART H— ( 2 ) if it exceeds Rs. 500 but does not exceed Rs . 1,000 ;

and for every additional Rs . 1,000 or par t thereof in excess of R s . 1,000 ;

(i>>) where payable more than nine months but not more than one year after date o r sight— if the amount of the bill or note does not exceed Rs. 500 j if it exceeds Rs. 500 but does not exceed Rs. 1,000 ;

and for every additional Rs . 1,000 or pa r t thereof in excess of Rs. 1,000.

Seven rupees fifty naye paise.

Five rupees.

Ten rupees.

T e n rupees.

(c) where payable at more than one year after date o r sight— if the amount of the bill or note does not ex- T e n rupees.

ceed Rs. 500 ;

if it exceeds Rs. 500 but does not exceed Twenty rupees.

R s . 1,000 j and for every additional Rs . 1,000 or part Twenty rupees.

thereof in exces s of Rs. 1,000.

14. B I L L O F L A D I N G (including a th rough bill of lading).

Twenty-five naye paise.

N.B.—If a bill of lading is drawn in pa r t s..

the proper stamp therefor must be borne by each one of the set.

E X E M P T I O N S

(a) Bill of lading when the goods therein described are received at a place within the limits of any por t as defined under the Indian Ports Act, 1908, ( i 5 o f 190S) and are to be delivered at another place within the limits of the same port .

(b) Bill of lading when executed out of India and relating to property to be delivered in India.

15. B O N D Tas defined by section 2(5)], not being a D E B E N T U R E (No. 27), and not being other wise provided for by this Act, or by the Cour t - fees Act, 1870. Act. V I I of 1870 where the amount or value secured does, not exceed Rs. 10 :

where it exceeds Rs. 10 and does not exceed Rs. SO i where it exceeds Rs.

R s . 100 j where it exceeds Rs.

Rs. 200 ;

where it exceeds Rs Rs. 300 ;

where it exceeds Rs. 300 and does not exceed Rs. 400 ^ where i t exceeds Rs. 400 and does not exceed Rs. 500 ;

where it exceeds Rs. 500 and does no t exceed Rs . 600 j where it exceeds Rs. 600 and does no t esceed Rs . 700 ;

50 and does not exceed 100 and does not exceed 200 and does not exceed Twenty-five naya paise. • • Fifty naye paise.

One rupee.

Two rupees and fifty naye paise.

Three rupees and seventy-five naye paise- Five rupees.

Six rupees and seventy-five naye paise, Nine rupee- .

T e n rupees and fifty naye paise.

SEC 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 00 ( 2 ) where it exceeds Rs. 700 and does not exceed Twelve rupees.

Rs. 800 ;

where it exceeds Rs. Soo and does not exceed Thirteen rupees and fifty 11aye paise.

Rs. 900 ;

where it exceeds Rs. 900 and does not exceed Fifteen rupees.

Rs. 1,000 • andforeveryRs. sooor partthereof inexcessof Seven rupees and fifty naye paise.

Rs. r,ooo.

See Administration—Bond (No. 2),' Bottomry Bond (No. 16), Customs Bond (No. 26), Indem nity Bond (No. 34), Respondentia Bond (No.

56), Security Bond (No. 57).

EXEMPTIONS Bond, when executed by—

(a) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1S76, section 99, for the due performance of their duties under that Act;

(b) any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility, shall not be less than a specified sum per • mensem.

Beng. Act Ill .of 1876.

16. BOTTOMRY BOND, that is to say, any ins- The same duty as a Bond (No. 15) for such trument whereby the master of a sea-going ship amount.

borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage.

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. 58-B), Surrender of Lease (No. 61), Revocation of Trust (No. 64-B).

18. CERTIFICATE OF SALE (inrespectof 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—

(a) where the purchase-money does not ex ceed Rs. 10 ;

(6) where the purchase-money exceeds Rs. ICI, but does not exceed Rs. 25 j

(c). in any other case Fifteen rupees,

19. CERTIFICATE OR OTHER DOCUMENT evidencing the right or title of the holder thereof orany other person, either to any shares, scrip or stock inor of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or any such company or body.

See also LETTER OF ALLOTMENT OF SHARES- (No. 36).

Fifty naye paise.

Seventy five naye paise."

The same duty as a conveyance (No. 23), for a consideration equal to the amount of the purchase-money only.

Twentv five naye paise.

5 88 T H E GAZETTE Of INDIA EXTRAORDINARY (PAKT II— CO 0)

20. CHARTER PARTY, that is to say, any Three rupees.

instrument (except an agreement for the hire of a tug-steamer), whereby a vessel or some pecified principal part thereof is left for the specified purposes of the charterer, whether i t includes a penalty clause or not.

2 1 . * • *

22. C O M P O S I T I O N - D E E D , that is to say, any instrument executed by a debetor, whereby he conveys his property for the benefit of his credi tors, or whereby payment of a composition or dividend on their debts is secured to the credi tors, or whereby provision is made for the continuance of the debtors business, under the sup:rvision of inspectors or under letters of license, for the benefit of his creditors,

23. CONVEYANCE [as denned by section 2UQ)], not being a Transfer charged or exempt ed under No. 62— where the amo iint or value of the considera tion for such conveyance as set forth therein does not exceed Rs. 50j where it exceeds Rs. 50 but does not exceed Rs. too;

where it exceeds Rs. 100 but does not exceed Rs. 200, where it exceeds Rs. 200 but does not exceed Rs. 300;

whsre it exceeds Rs. 300 but does not exceed Rs. 400;

where it exceeds Rs. 400 but does nat exceed Rs. 500] where it exceeds R3. 500 but does not exceed Rs. 6OOJ where i t exceeds Rs. 600 but does not exceed Rs. 700;

where it exceeds Rs. 700 but does not exceed Rs . 800;

; where i t exceeds Rs. 800 but does not exceed Rs. 900;

where i t exceeds Rs. 900 but does not exceed Rs. 1,000] and for every Rs. 500 or part there of in excess of Rs. r,ODo;

EXEiMPTION Thirty rupees.

One rupee aud fifteen naye paise.

T w o rupees and twenty-five naye paise.

Four rupees and fifty-naye paise.

Six rupees and seventy-five naye paise.

Nine rupees.

Eleven rupees and twenty-five naye pafge, Thirteen rupees and-fifty naye paise

Extension of the Indian Stamp Act, 1899 to Manipur Dt. 29.06.1963

The enactment

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