Stic. 1] THE GAZETTE OF INDIA EXTRAORDINABY 263 ?HE INDIAN STAMP (ANDAMAN AND NICOBAR ISLANDS AMENDMENT) REGULATION, 1957 No. 3 OF 1957 Promulgated by the President in the Eighth Year of the Republic of India. A Regulation to amend the Indian Stamp Act, 1899, in its application to the Andaman and Nicobar Islands. In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him: —
1. (I) This Regulation may be called the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 1957.
(2) It extends to the whole of the Andaman and Nicobar Isltjjjdg. ' (3)Jt shall come into force on the 1st day of August, 1957. Short title, extent and commencement. a of 1899. 2. In clause (10) of section 2 of the Indian btamp Act, 1899 (hereinafter referred to as the principal Act), after the words and figure "by Schedule I", the following shall be inserted, namely: — "or by Schedule IA, as the case may be". Amendment of section a.
3. In the proviso to section 3 of the principal Act, after the word J "Provided", the word "further" shall be inserted, and before that' proviso as so amended, the following proviso shall be r jnjgierjted, namely:-r "Provided that, except as otherwise expressly provided in this Act, and notwithstanding anything contained in clause I (a),
(b) or (c) of this section or in Schedule i, the amount indicate^ in Schedule IA to this Act shall, subject to the exemptions contained in that Schedule, be the duty chargeable under this Act on, the following instruments, mentioned in clauses (aa) and (bb|) of this proviso, as the proper duty therefor respectively,— j
(aa) every instrument mentioned in Schedule IA as chargeable with duty under that Schedule, which, not having been previously executed by any person, is executed in1 the Andaman and Nicobar Islands on or after tha 1st day of August, 1957 and
(bb) every instrument mentioned in Schedule IA as chargeable with duty under that Schedule, which, not having been previously executed by any person, is exacuted out of Amendment of section 3 264 T H E GAZETTE OF INDIA EXTRAOHDINAKY [PABT ll the Andaman and Nicobar Islands on or after the 1st day of August, 1957, and relates to any property situated, or to any matter or thing done or to be done, in the Andaman and Nicobar Islands and is received in the Andaman and Nicobar Islands:". Amendment of section 4.
4. In sub-section (I) of section 4 of the principal Act,—
(a) after the words and figure "in Schedule I", the following shall be inserted, namely: — "or in Schedule IA, as the case may be,"; and
(b) for the words and brackets "instead of the duty (if arjy) prescribed for it in that schedule", the following shall be substituted, namely: — "if the principal instrument be chargeable with the duty prescribed in Schedule I, or with a duty of two rupees, if the principal instrument be chargeable with the ditfjr prescribed in Schedule IA, instead of the duty (if any) prescribed for such other instrument in Schedule" I or Schedule IA, as the case may be.". Amendment of section 6.
5. In section 6 of.the principal Act,—
(1) after the words and figure "in Schedule I", the following shall be inserted, namely: — "or in Schedule IA, as the case may be,";
(2) in the proviso—
(a) for the words "one rupee", the words "two. uupets" shall be substituted; and
(b) after the words "has been paid", the following shall be inserted, namely: — "unless it falls within the provisions of section- 6A". Iniertion of new section
6A. •
6. After section 6 of the principal Act, the following ssetkra, shall be inserted, namely: — Payment of Andaman and Nicobar Islands stamp-duty on copicsj counterparts or duplicates when that duty has not been paid on the principal or original Instrument. "6A. (1) Notwithstanding anything contained in section 4 or 6 or In any other law, unless it is proved that the duty chargeable under the Indian Stamp (Andaman and Nicobar Islarnds Amendment) Regulation, 1957, has been paid—
(a) on the principal or original instrument, as the case may be, or
(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument, or on' a counterparty S«c I] THE GAZETTE OF INDIA EXTRAORDINARY 465 duplicate or copy of any instrument shall, if the principal or original instrument would, when received in the Andaman and Nicobar Islands, have been chargeable under the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 1957, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under sectioa 19A.
(2) Notwithstanding anything contained in any law, no instrument, counterpart, duplicate or copy chargeable with duty under th~is section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon:
Provided that a Court before which any such instrument, CO'interpart, duplicate or copy is produced, may, in its discretion, permit the duty chargeable under this section to be paid thereon, and may then receive it in evidence.".
7. After section 19 of the principal Act, the following section shall ba inserted, namely: — Insertion ot new section
19A. "19A. Where any instrument has become chargeable in any part of India outside the Andaman and Nicobar Islands with dUty under the stamp law for the time being in force in that part and thereafter becomes chargeable with a higher rate of duty in the Andaman and Nicobar Islands under clause (bb) of the first proviso to section 3—
(i) notwithstanding anything contained in the first proviso to section 3, the amount of duty chargeable on such instrument shall be the amouni chargeable on it under Schedule IA less the amount of duty, if any, already paid on it in the Andaman and Nicobar Islands,
(ii) in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with the stamps necessary for the payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same persons as though such instrument were an instrument received in India for the first time at the time when it became chargeable with the higher duty.". Payment of duty on certain instruments liable to increased duty in Andaman and Nicobar Islands under claus*
(bb) of first proviso to section 3.
8. In the proviso to sub-section (4) of section 28 of the principal Atifcj.iorthe words "one rupee", the words "two rupees" shall be nnhatitiiti»H Amendment of section 28 266 THE GAZETTE OF INDIA EXTRAOBDINAHY [PART n Insertion of new section
29A.
9. After section 29 of the principal Act, the following section shall be inserted, namely: — Application of sections 23A, 24 and 29 to instruments chargeable with duty under Schedule IA. . "29A. In applying section 23A, 24 or 29 to any instrument chargeable with a higher rate of duty under the Irtdiarl Stamp (Andaman and Nicobar Islands Amendment) Regulation, 1957, the references in those sections to the several articles in Schedule I shall be deemed to be references to the corresponding articles in Schedule IA.". Amendment of section
33.
1G. In the proviso to sub-section (3) of section 32 of the principal Act,—
(a) in clause (a), after the words "any instrument", the words, brackets, letters and figure "other than an instrument chargeable with a duty under clause (bb) of the first proviso to section 3" shall be inserted;
(b) the word "or" at the end of clause (b) shall be omitted;
(c) at the end of clause (c), the word "or" shall be inserted; and
(d) after clause (c), the following clause shall be inserted, namely: — "(d) any instrument chargeable with duty under clause
(bb) of the first proviso to section 3 and brought to him after the expiration of three months of the date on which it is first received in the Andaman and Nicobar Islands.". Insertion of new section
48A.
11. In Chapter IV of the principal Act, after section 48, the following section shall be inserted, namely: — Validity of certificate or endorsement in respect of Instruments for which higher rate of duty payable in Andaman and Nicobar Islands. "48A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act In respect of an Instrument chargeable in the Andaman and Nicobar Islands with a higher rate of duty under the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 1957, shall be received in evidence or be in any way valid in respect of the payment of duty on such instrument or in respect of the chargeability of such instrument with duty, unless the duty chargeable under the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 1957, has been paid on such instrument.". Amendment of section 77
12. In section 77 of the principal Act, for the word "Nothing", the following shall be substituted, namely: — "Except for the provisions as to copies contained In section 6A, nothing". SBC. 1] THE GAZETTE OF INDIA EXTBAORDINARY 267
13. After Schedule I to the principal Act, the following Schedule shall be inserted, namely: — " SCHEDULE IA STAMP-DUTY ON CERTAIN INSTRUMENTS UNDER THE INDIAN STAMP (ANDAMAN AND NICOBAR ISLANDS AMENDMENT) REGULATION, 1957 (See section 3, first proviso) (NOTE.—The articles in Schedule IA arc numbered so as to correspond with similar articles in Schedule I.) Insertion tt new Schedula IA. Description of Instrument * * + +
2. ADMINISTRATION-BOND, including a bond given under section 6 of the Government Savings Banks Act, 1873, or section 291 or section 375 or section 376 of the Indian Succession Act, 1925—
(a) where the amount does not exceed Rs. 1,000 ;
(b) in any other case.
3. ADOPTION-DEED, that is to say, any instrument (other than a will) recording an adoption, or conferring or purporting to confer an authority to adopt. ADVOCATE. See ENTRY AS AN ADVOCATE (NO. 30).
4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing. Exemptions Affidavit or declaration in writing when made—
(a) as a condition of enlistment under the Air Force Act, 1950, or the Army Act, 1950 ;
(b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or
(c) for the sole purpose of enabling any person to receive any pension or charitable allowance. Proper Stamp-duty • • * The same duty as a Bond (No. 15) for such amount. Ten rupees. Twenty rupees. Two rupees. 5 »f i»73. 39 of 1925. 45 of 1550. 46 of 1950. 445 G of I—B. 268 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT n Description of Instrument
5. AGREEMENT OR MEMORAN- DUM OF AN AGREEMENT—
(a) if relating to the sale of a bill of exchange ;
(b) (t) if relating to the sale of a Government security ;
(it) if relating to the sale of a share in an incorporated company or other body corporate ;
(c) if not otherwise provided for. Exemptions Agreement or memorandum of agreement—
(a) for or relating to the sale of goods or merchandise exclusively, not being a NOTH OR MEMORANDUM chargeable under No. 43 ; (f>) made in the form of tenders to the Central Government for or relating to any loan. AGREEMENT TO LEASE. See LEASE (NO. 35).
6. AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to—
(1) the deposit of title-deeds or 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 property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future deb t - Proper Stamp-duty Twenty-five naye paise. Subject to a maximum of twenty rupees, twelve naye paise for every Rs. 10,000 or part thereof, of the value of the security. Twelve naye paise for every Rs. 5,000 or part thereof, of the value of the share. One rupee. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 269 * Description of Instrument
(a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement— Rs.
(1) when the amount of the loan or debt does not exceed 200
(it) when It exceeds Rs. 200 but does not exceed . . . . 400 Ditto 400 ditto 600 Ditto 600 ditto 800 Ditto 800 ditto 1,000 Ditto 1,000 ditto 1,200 Ditto 1,200 ditto 1,600 Ditto 1,600 ditto 2,500 Ditto 2,500 ditto 5,000 Ditto 5,000 ditto 7,500 Ditto 7,500 ditto 10,000 Ditto 10,000 ditto 15,000 Ditto 15,000 ditto 20,000 Ditto 20,000 ditto 25,000 Ditto 25,000 ditto 30,000 and for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000
(6) if such loan or debt is repayable not more than three months from the date of such instrument. Proper Stamp-duty If drawn singly Rs. 0 0 0 1 1 I 2 3 10 13 2 0 27 33 40 13 naye paisB 28 56 84 12 41 69 25 37 75 0 25 0 75 50 50 If drawn in set of two, for each part of the set Rs. 0 0 0 0 0 0 1 1 3 5 6 10 13 16 2 0 6 tuzyc paise 19 2S 47 56 75 84 12 69 37 6 75 12 50 87 25 75 If drawn in set of three, for each part of the set Rs. 0 0 0 0 0 0 0 1 2 3 4 6 9 11 13 4 naye poise 9 19 28 37 4 l56 75 12 25 37 50 75 0 25 5o 50 Half the duty payable on a loan or debt under clause
(a)(i) or clause (<2)(«) for the amount secured. 270 THE GAZETTE OF INDIA EXTRAORDINAHY [PART II Description of Instrument
7. APPOINTMENT IN EXECU- TION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will.
8. APPRAISEMENT OR VALUA- TION made otherwise than under an order of 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 writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or employment, not being ARTICLES OF CLERKSHIP (NO. I I ) . Exemption Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850, 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 nominal share capital does not exceed one lakh of rupees;
(b) where the nominal share capital exceeds one lakh of rupees. Proper" Stamp-duty Twenty-five rupees. The same duty as a Bottomry Bond (No. 16) for such amount. Ten rupees. Ten rupees. Fifty rupees. One hundred rupees. It *f 1I50. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 271 Description of Instrument Exemption Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956. See also MEMORANDUM OF ASSOCIATION OF A COMPANY (NO. 39). * + • + ASSIGNMENT. See CONVEYANCE (No. 23), TRANSFER (NO. 62), and TRANS- FIR OF LEASE (NO. 63), as the case may be. ATTORNEY. See ENTRY AS AN ATTORNEY (NO. 30), and POWER-OF- ATTORNEY (NO. 48). AUTHORITY TO ADOPT. See ADOPTION-DEED (N°- 3)-
12. 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 otherwise than by an order of the Court in the course of a suit—
(a) where the amount or value of the property to which the award relates as set forth in such award, does not exceed Rs. 1,000 ;
(b) if it exceeds Rs. 1,000 but docs not exceed Rs. 5,000 ; and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000. Exemption Award under the Bombay District Municipal Act, 1901, section 160, or the Bombay Hereditary Offices Act, 1874, section 18. Proper Stamp-duty * * * + The same duty as a Bond (N». n ) for such amount. Ten rupees. Fifty naye paise subject to a Maximum of fifty rupee*. of 1956. Bom. Act III of 1901. Bom. Act III 272 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Description of Instrument
14. BILL OF LADING (including* a through bill of lading), ff Exemptions
(a) Bill of lading when the goods therein described are received at a place within the limits of any port, as defined under the Indian Ports Act, 1908, and are to be delivered at another place within the limits of the same port.
(fi) Bill of lading when executed out of India and relating to property to be delivered in India.
15. BOND [as defined by section 2 (5)] not being a DEBENTURE (NO. 27) and not being otherwise provided for by this Act, or by the Court-fees Act, 1870,— where the amount or value secured does not exceed Rs. 10; where it exceeds Rs. 10 and does not exceed Rs. 50 ; where it exceeds Rs. 50 and does not exceed Rs. 100; where it exceeds Rs. 100 and does not exceed Rs. 200; where it exceeds Rs. 200 and does not exceed Rs. 300; where it exceeds Rs. 300 and does not exceed Rs. 400; where it exceeds Rs. 400 and does not exceed Rs. 500; where it exceeds Rs. 500 and does not exceed Rs. 600; where it exceeds Rs. 600 and does not exceed Rs. 700; Proper Stamp-duty Thirty-seven naye paise. N.B.—If a bill of lading is drawn in parts, the proper stamp therefor must be borne by each one of the set. Twelve naye paise. Twenty-five naye paise. Fifty naye paise. One rupee. One rupee eighty-seven naye paise. Three rupees. Three rupees seventy-five naye paise. Four rupees fifty naye paise. Five rupees twenty-five naye paise. 15 of 1908. 7 of 1870* Sic. 1] THE GAZETTE OF INDIA EXTRAORDINARY 273 Description of Instrument where it exceeds Rs. 700 and does not exceed Rs. 800; where it exceeds Rs. 800 and does not exceed Rs. 900; where it exceeds Rs. 900 and does not exceed Rs. 1,000; and for every Rs. 500 or part thereof in excess of Rs, 1,000. See ADMINISTRATION-BOND (NO. 2), BOTTOMRY BOND (NO. 16), CUSTOMS BOND (No. 26), INDEMNITY BOND (NO. 34), RpSPONDENTIA • 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, 1876, section 99, for the due performance of their duties under that Act;
(b) any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility, shall not be less than a specified sum per mensem.
16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage— where the amount or value secured does not exceed Rs. 10 ; where it exceeds Rs. 10 and does not exceed Rs, 50 ; where it exceeds Rs. 50 and does not exceed Rs. 100 ; Proper Stamp-duty Six rupees. Six rupees seventy-five naye paise. Seven rupees fifty naye paise. Three rupees seventy-five naye paise. Nineteen naye paise. Thirty-seven naye patse. Seventy-five naye paise. Ben. Act III of 1276. 274 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Description of Instrument
16. BOTTOMRY BOND—contd. where it exceeds Rs. ioo and does not exceed Rs. 200 ; where it exceeds Rs. 200 and does not exceed Rs. 300 ; where it exceeds Rs. 300 and does not exceed Rs. 400 ; where it exceeds Rs. 400 and does not exceed Rs. 500 ; where it exceeds Rs. 500 and does not exceed Rs. 600 ; where it exceeds Rs. 600 and does not exceed Rs'. 700 ; where it exceeds Rs. 700 and does not exceed Rs. 800 ; where it exceeds Rs. 800 and does not exceed Rs. 900 ; where it exceeds Rs. 900 and does not exceed Rs. 1,000 ; and for every Rs. 500 or part thereof in excess of Rs. 1,000.
17. CANCELLATION—Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for. See also RELEASE (NO. 55), REVOCATION OF SETTLEMENT (NO. 58-B), SURRENDER OF LEASE (NO. 61), REVOCATION OF TRUST (No. 64-B).
18. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public Proper Stamp-duty One rupee fifty naye paise. Two rupees twenty-five nayt paise. Three rupees. Three rupees seventy-five naye paise. Four rupees fifty naye paise. Five rupees twenty-five naye paise. Six rupees. Six rupees seventy-five naye paise. Seven rupees fifty naye paise. Three rupees seventy-five naye paise. Seven rupees fifty naye paise. S«C. 1] ffiE GAZETTE OF INDIA EXTRAORDINARY 275 Description of Instrument auctkw by a Civil or Revenue Court or Collector or other Revenue Officerfa) where the purchase-money does not exceed Rs. 10 ;
(b) where the purchase-money exceeds Rs. 10 but does not exceed Rs. 25;
(c) in any other casê * • *
20. CHARTER-PARTY, that is to say, any instrument (except an agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. * * * *
22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to th" creditors, or whereby provision is made for the continuance of the debtor's business under the supervision of inspectors or under letters of licence, for the benefit of his creditors.
23. CONVEYANCE [as denned by section 2 (10)] not being a TRANSFER charged or exempted under No. 62— where the amount or value of the con- 1 nideration for such conveyance as set forth therein does not exceed Rs. 50 ; where it exceeds Rs. 50 but does no^ exceed Rs. 100 ; wh^r? it exceeds Rs. JOO but does not exceed Rs. 200 ; Proper Stamp-duty Twenty-five naye poise. Fifty naye patse. The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the purchase-money only. * + * Two rupees. * * * * Twenty rupees. Seventy-five naye poise. One rupee fifty naye paise. Three rupees. 445 G of 1—6. 1̂ 6 THE GAZETTE OF* INDIA EXTRAORDINARY tPAM 11 Description of Instrument S3. CONVEYANCE—contd. where it exceeds Rs, 200 but does not exceed Rs. 300 ; where it exceeds Rs. 300 but does not exceed Rs. 400 ; where it exceeds Rs. 400 but does not exceed Rs. 500 ; where it exceeds Rs. 500 but does not exceed Rs. 600 ; where it exceeds Rs. 600 but does not exceed Rs. 700 ; where it exceeds Rs. 700 but does not exceed Rs. 800 ; w«here it exceeds Rs. 800 but does not exceed Rs. 900 ; where it exceeds Rs. 900 but docs not exceed Rs. 1,000; and for every Rs. 500 or part thereof in excess of Rs. 1,000. Exemption Assignment of copyright under the Indian Copyright Act, 1914. CO-PARTNERSHIP-DEED. Set PARTNERSHIP (NO. 46).
24. COPY OR EXTRACT certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees— (0 if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee; Proper Stamp-duty Four rupees fifty naye poise. Six rupees. Seven rupees fifty naye paue. Nine rupees. Ten rupees fifty naye paise. Twelve rupees. Thirteen rupees fifty naye pais£. Fifteen rupees. Seven rupees fifty naye pan. One rupee. 3 of 1914- SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 277 Description of Instrument
(it) in any other case not falling within the provisions of section 6A. Exemptions
(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.
(b) Copy of, or attract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.
25. COUNTERPART OR DUPLI- CATE of any instrument chargeable with duty and in respect of which the proper duty has been paid,—
(a) if the duty with which the original instrument Is chargeable does not exceed two rupees;
(b) in any other case not falling within the provisions of section 6A. Exemption Counterpart of any lease granted to a cultivator when such lease Is exempted from duty.
26. CUSTOMS BOND—
(a) where the amount does not exceed Rs. 1,000 ;
(b) in any other case. * * * * Proper Stamp-duty Two rupees. The same duty as it payable on the original. Two rupees. The same duty as a Bottomry Bond (No. 16) for such amount. Ten rupees. * * * 278 THE" GAZETTE OF INDIA EXTRAORDINARY TPAKT II Description of Instrument DECLARATION OF ANY TRUST. See TRUST (NO. 64). * * * * DEPOSIT OF TITLE-DEEDS. See AGREEMENT relating to DEPOSIT OF TITLE-DBEDS, PAWN OR PLEDGE (NO. 6). DISSOLUTION OF PARTNER- SHIP. See PARTNERSHIP (NO. 46).
29. DIVORCE—Instfument of, that is to say, any instrument by which any person effects the dissolution of his marriage. DOWER—Instrument of. See SET- TLEMENT (No. 58). DUPLICATE. See COUNTERPART (No. 25).
30. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT, under the Indian Bar Councils Act, 1926, or in exercise of powers conferred on such Court by Letters Patent or by the Legal Practitioners Act, 1884—
(a) in the case of an, advocate or vakil;
(b) in the case of an attorney. Exemption Entry of an advocate, vakil or attorney on the roll of any High Court when he has previously been enrolled in a High Court. Proper Stamp-duty * * * Five rupees. Seven hundred and fifty rupees. Five hundred rupees. ,8 of 1926 > of 1884. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 279 Description of Instrument
31. EXCHANGE OF PROPERTY— Instrument of. EXTRACT. See COPY (NO. 24).
32. FURTHER CHARGE—Instrument of, that is to say, any instrument imposing a further charge on mortgaged property—
(a) when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is, with possession) ;
(ft) when such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, whjhout possession)—
(i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument ; {it) if possession is not so given.
33. GIFT—Instrument of, not being a SETTLEMENT (NO. 58), OR WILL OR TRANS- FER (No. 62). HIRING AGREEMENT or agreement for service. See AGREEMENT (NO 5).
34. INDEMNITY BOND. INSPECTORSHIP-DEED. See COMFOJITION-DEBD (NO. 22). * * * * Proper Stamp-duty The same duty as a Conveyance (No. 23) for a consideration equal to the value of the property of greatest value ay set forth in such instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the further charge secured by such instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge. The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument. The same duty as a Conveyance (No. 23) for a consideration equal to the value of the property as set forth in such instrument. The same duty as a Security Bond (No. 57) for the same amount. * * * * 28o THE GAZETTE OF INDIA EXTRAORDINARY [PAM II Description of Instrument
35. LEASE, including an underlease or sub-lease and any agreement to let or sub-let—
(a) where by such lease the rent is fixed and no premium is paid or delivered—
(i) where the lease purports to be for a term of less than one year ; («»') where the lease purports to be for a term of not less than one year but not more than five years ; (MI) where the lease purports to be for a term exceeding five years but not exceeding tea years ;
(iv) where the lease purports to be for a term exceeding ten years but not exceeding twenty years ;
(v) where the lease purports to be for a term exceeding twenty years but not exceeding thirty years ;
(vi) where the lease purports to be for a term exceeding thirty years but not exceeding; one hundred years ;
(vii) where the lease purports to be for a term exceeding one hundred years or In perpetuity ; Proper Stamp-duty The same duty as a Bottomry Bond (No. 16) for the whole amount payable or deliverable under such lease. The same duty as a Bottomry Bond (No. ifl) for the amount or value of the average annual rent reserved. The same duty as a Cenveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 23) for a consideration equal to twice the amount or value of the average annual rent reserved. The same duty as a Conveyance (No, 23) for a consideration equal to three times the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 23) for a consideration equal. to four times the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 23) for a consideration equal in the case of a lease granted solely for agricultural purposes to one-tenth, and in any other case to one-sixth, of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease. SSC i] THE GA2ETflG OF INDIA ttXfftAORtaNAftY 281 Description of Instrument
35. LEASE—coma.
(viii) where the lease does not purport to be for any definite term ;
(b) where the lease is granted for a fine or premium, or for money advanced and where no rent is resorved ;
(c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved. Exemption Lease executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink), without the payment or delivery of any fine or premium, when a definite term is expressed and such term docs not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees. Proper Stamp-duty The same duty as a Conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ton years if the lease continued so long. The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease. The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered :
Provided that, in any case when an agreement to lease Is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed seventyfive naye paise. i 582 THE GAZETTE OF INDIA EXTRAORDINARY tPAR* II Description of Instrument
35. LEASE— concld. In this exemption a lease for the purposes of cultivation shall include a lease of lands for cultivation together with a homestead or tank. • + * *
Explanation.—When a lessee undertakes co pay any recurring charge, such as Government revenue, the landlord's shaie of cesses or the owner's share of municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent. • * * * LETTER OF GUARANTEE. See AGREFMENT (NO. 5).
38. LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.
39. MEMORANDUM OF ASSOCIA- TION OF A COMPANY—
(a) if accompanied by articles of association under section 26 of the Companies Act, 1956 ;
(b) if not so accompanied—
(1) where the nominal share capital does not exceed one lakh of rupees ;
(it) where the nominal share capital exceeds one lakh of rupees. Exemption Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956. Proper Stamp-duty * * * » Fifteen rupees. Thirty rupees. Eighty rupees. One hundred and thirty rupees. J of 1956- 1 of 1956. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 283 Description of Instrument
40. MORTGAGE-DEED, not being an AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (NO. 6), BOTTOMRY BOND (NO. 16), MORTGAGE OF A CROP (NO. 41), RESPONDENTS BOND (No. 56), OR SECURITY BOND (NO. 57)—
(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given ;
(b) when possession is not given or agreed to be given as aforesaid ;
Explanation.—A mortgagor who gives to the mortgagee a power-of-attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this Article.
(c) when a collateral or auxiliary or additional or substituted security or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped— for every sum secured not exceeding Rs. 1,000; and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000. Exemptions
(1) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists' Loans Act, 1884, or by their sureties as security for the repayment of such advances.
(a) Letter of hypothecation accompanying a bill of exchange.
41. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, Proper Stamp-duty The same duty as a Conveyance (No. 23) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 15) for the amount secured by such deed. Seventy-five naye patse. One rupee. 19 of 1883. 12 of 1884. 445 G. of 1—7. 284 T H E GAZETTE OF INDIA EXTBAORDINAEY [PART II Description of Instrument
41. MORTGAGE OF A CROP—contd. whether the crop is or is not in existence at the time of the mortgage—
(a) when the loan is repayable not more than three months from the date of the instrument— or every sum secured not exceeding Rs. 200 ; and for every Rs. 200 or part thereof secured in excess of Rs. 200 ;
(b) when the loan is repayable more than three months but not more than eighteen months from the date of the instrument— for every sum secured not exceeding Rs. 100 ; and for every Rs. 100 or part thereof secured in excess of Rs. 100.
42. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate, or entry not being a PROTEST (NO. 50), made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public. See also PROTEST OF BILL OR NOTE CNo. 50).
43. NOTE OR' MEMORANDUM, sent by a broker or agent to his principal intimating the purchase or sale on account of such principal—
(a) of any goods exceeding in value twenty rupees ;
(b) of any stock or marketable security exceeding in value twenty rupees but not being a Government security ;
(c) of a Government security. Proper Stamp-duty Nine naye faisc Nine naye poise. Twenty-five naye paise Twenty-five naye paise. Two rupees. Twenty-five naye paise. Twelve"' naye paise for every Rs. 5,000 or part thereof of the value of the stock or security. Subject to a maximum of twenty rupees, twelve naye paise for every Rs. 10,000 or part thereof of the value of the security. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 285 Description of Instrument
44. N O T ! OF PROTEST BY THE MASTER OF A SHIP. SM also PROTEST BY THE MASTER OF A SHIP (NO. 51). * * +
45. PARTITION—Instrument of fas denned by section 2(15)]. Proper Stamp-duty One rupee. * * * The same duty as a Bond (No. 15) for the amount of the value of the separated shar or shares of the property. N. B.—The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares- arc separated:
Provided always that—
(a) when an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than one rupee ;
(b) where land is held on Revenue Settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue ; 286 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II Description of Instrument
45. PARTITION—contd.
46. PARTNERSHIP— A.—INSTRUMENT OF—
(a) where the capital of the partnership does not exceed Rs. 500; (£>) in any other case. B.—DISSOLUTION OF— PAWN OR PLEDGE. See AGREE- MENT RELATING TO DEPOSIT OF TlTLE- DEEDS, PAWN OR PLEDGE (NO. 6). * * • *
48. POWER-OF-ATTORNEY [as defined by section 1 (21)], not being a PROXY—
(a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents ;
(fc) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882 ;
(c) when authorising one person or more to act in a single transaction other than the case mentioned in clause (a) ; Proper Stamp-duty
(c) where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed one rupee. Five rupees. Twenty rupees. Ten rupees. * * * One rupee. One rupee. Two rupees. 15 of 1882 Sic. 1] THE GAZETTE OF INDIA EXTRAORDINARY 287 Description of Instrument
48. POWER-OF-ATTORNEY—contd.
(d) when authorising not more than five persons to act jointly and severally in more than one transaction or generally ;
(e) when authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally ; (/) when given for consideration and authorising the attorney to sell any immovable property ;
(f) in any other case.
Explanation.—For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. * * * *
50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonour of a Bill of Exchange or promissory note.
51. PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such. See also NOTE OF PROTEST BY THE MASTER OF A SHIP (NO. 44). * * * + Proper Stamp-duty Ten rupees. Twenty rupees. The same duty as a Conveyance (No. 23) for the amount of the consideration. Two rupees for each person authorised. N. B.—The term " registration " includes every operation incidental to registration under the Indian Registration Act,
1908. * * * * Two rupees. Two rupees * * V 16 of 1908. 288 THE GAZETTE OF INDIA EXTRAORDINAEY [PAHT II Description of Instrument
54. RE-CONVEYANCE OF MORT- GAGED PROPERTY—
(a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000 ;
(6) in any other case.
55. RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23A), whereby a person renounces a claim upon another person or against any specified properl y -
(a) if the amount or value of the claim does not exceed Rs. 1,000 ;
(b) in any other case.
56. RESPONDENTIA BOND, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making re-payment contingent on the arrival of the cargo at the port of destination. REVOCATION OF ANY TRUST OR SETTLEMENT. See SETTLEMENT (No. 58) ; TRUST (NO. 64).
57. SECURITY BOND OR MORT- GAGE-DEED, executed by way of security for the due discharge of a liability, or for the due execution of an office, or to account for money or other property received by virtue thereof, or executed by a surety to secure the due performance of a contract—
(a) when the amount secured does not exceed Rs. 1,000 ;
(b) in any other case. Proper Stamp-duty The same duty as a Conveyance (No. 23) for the amount of such consideration as set forth in the re-conveyance. Fifteen rupees. The same duty as a Bond (No. 15) for such amount or value as set forth in the release. Ten rupees. The same duty as a Bottomry Bond (No. 16) for the amount of the loan secured. The same duty as a Bond (No. 15) for the amount secured. Ten rupees. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 289 Description of Instrument Exemptions Bond or other instrument when executed—
(a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99> for the due performance of their duties under that Act ;
(b) by 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 ;
(c) under No. 3A of the rules made by the State Government of Bombay, under section 70 of the Bom' ay Irrigation Act, 1879 ;
(d) executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists' Loans Act, 1884, or by their sureties, as security for the repayment of such advances ;
(0) executed by servants of the Government or their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof.
58. SETTLEMENT— A—INSTRUMENT OF (including a deed of dower) Proper Stamp-duty The same duty as a Bottomry Bond (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement :
Provided' that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and Bengal Act III of i«?6. Bombay Act VII of 1879. 19 of 1883. 12 of 1884. 290 THE GAZETTE OF INDIA EXTRAOHDINABY [PART II Description of Instrument Exemption Deed of dower executed on the occasion of a marriage between Muhammadans. • * * * B—REVOCATION OF— See also TRUST (NO. 64).
59. SHARE WARRANTS to bearer issued under the Companies Act, 1956. Exemption Share warrant when issued by a company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for that duty, to the Collector of Stamprevenue of—
(a) one and a half per centum of the whole subscribed capital of the company; or ¥
(b) if any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital—One and a half per centum of the additional capital so issued. • * * • Proper Stamp-duty an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed one rupee. * + • The same duty as a Bottomry Bond (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of revocation, but not exceeding fifteen rupees. One and a half times the duty payable on a Conveyance (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant. 1 of 1956 SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 291 61 Description of Instrument . SURRENDER OF LEASE—
(a) when the duty with which the lease is chargeable does not exceed seven rupees fifty naye paise;
(b) in any other case. Exemption Surrender of lease, when such lease is exempted from duty.
62. TRANSFER (whether with or without consideration)— * * * *
(6) of debentures, being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8 ;
(c) of any interest secured by a bond, mortgage-deed in respect of which duty has been paid under Article No. 40 or policy of insurance—
(i) if the duty on such bond, mortgage-deed or policy does not exceed five rupees ;
(it) in any other case ;
(d) of any property under the Administrator-General's Act, 1913, section 25 ;
(a) of any trust-property without consideration from one trustee to another trustee, or from a trustee to a beneficiary. Proper Stamp-duty' The duty with which such lease is chargeable. Seven rupees fifty naye paise. • * * • One-half of the duty payable on a Conveyance (No. 23) for a consideration equal to the face amount of the debenture. The duty with which such bond, mortgage-deed or policy of insurance is chargeable. Ten rupees. Fifteen rupees. Seven rupees fifty naye paise or such smaller amount as may be chargeable under clause (a) of Article 62 in Schedule I and clauses (b) and (c) of this Article. 3 of 1913. 2Q2 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II Description of Instrument Exemptions Transfers by endorsement—
(a) of a bill of exchange, cheque or promissory note ;
(b) of a bill of - lading, delivery order, warrant for goods, or other mercantile document of title to goods ;
(c) of a policy of insurance ;
(d) of securities of the; Central Government. See also section 8,
63. TRANSFER OF LEASE by way of assignment, and not by way of underlease. Exemption Transfer of any lease exempt from duty.
64. TRUST— A.—DECLARATION OF—of, or concerning, any property when made by any writing not being a WILL. B.—REVOCATION OF—of, or concerning, any property when made by any instrument other than a WILL. See also SETTLEMENT (NO, 58). VALUATION. See APPRAISEMENT (No. 8). Proper Stamp-duty The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the consideration for the transfer. The same duty as a Bottomry Bond (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument but not exceeding twenty-two rupees fifty naye paise. The same duty as a Bottomry Bond (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding fifteen rupees. Sac. 1] THE GAZETTE OF INDIA EXTRAORDINARY 293 Description of Instrument VAKIL. See ENTRY AS A VAKIL (No. 30).
65. WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or or* behalf of the person in whose custody sufch goods may be. Proper Stamp-duty Fifty nays poise" RAJENDRA PRASAD, President. K. V. K. SUNDARAM, Secy, to the Govt of India. PRINTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELfflf, 1957