Instrument of, that is to Sixteen rupees and fifty say, any instrument by which any paise.
person effects the dissolution of his marriage.
DOWER — Instrument of, see Settlement. (No. 58) Sixteen rupees and fifty paise.
DUPLICATE —See Counterpart (No. 25).
1. EXCHANGE OF PROPERTY, The same duty as a Con Instrument of veyance (No 23) for a con sideration equal to the value of the property of greatest value as set forth in such instrument EXTRACT —See Copy (No. 24)
32. FURTHER CHARGE —Instru ment of, that is to say, any instrument imposing a further charge on mortgaged property —
(a) When the original mortage is The same duty as a Con one of the description referred veyance (No. 23) for con to in clause (a) of Article 40 sideration equal to the (that is with possession); further charge secured by such instrument.
(b) when such mortgage is one of the description referred to in clause (b) of Article No.40 (that is with — Out procession) —
(i) if at time the of execution of The same duty as a Conthe instrument of further veyance(No.23)for a con charge possession of the sideration equal to the property is given or agreed to total amount of the charge be given under such instru- (including the original ment; mortgaged and any further charge already made), less the duty already paid on such original mortgage any further charge.
(ii) if possession is not so given. The same duty as a bond (No. 15) for the amount of the further charge secured by such Instru ment.
33. GIFT—Instrument of not being a The same duty as a Con Settlement (No.58) or will or Trans- veyance (No.23) for a con fer (No. 62) sideration equal to the value of the property as set forth in such instrument.
HIRNG AGREEMENT, or agree- The same duty as a ment for service, See Agreement Security Bond (No.57) for (No. 5) the same amount.
34. INDEMNITY BOND INSPEC TORSHIP DEED, See Composi tion Deed (No.22)
35. LEASE, including an underlease and any agreement to let or sublet —
(a) where by such lease the rent is fixed and no premium is paid or delivered —
(i) where the lease purports to be The same duty as Bond for a term of less than one (No,15) for the whole year; amount payable or deliverable under such lease (ii.) where the lease purports to be The same duty, as a Bond for a term of not less than one (No. 15) for the amount year but not more than five or value of the average years; annual rent reserved.
(iii) where the lease purports to be The same duty as a Confor a term exceeding five years veyance (No. 23) for a conand not exceeding ten years; sideration equal to the amount or value of the average annual rent reserved.
(iv) where the lease purports to be The same duty as a confor a term exceeding ten years, veyance (No. 23) for a con but not exceedingtwentyyears; sideration equal to twice the amount or value of the average annual rent reserved.
(vi) where the lease purports to be The same duty as a Confor a term exceeding twenty veyance (No.23) for a conyears; but not exceeding thirty sideration equal to three years times the amount or value of the average annuals rent reserved.
(vi) where the lease purports to be The same duty as a Confor a term exceeding thirty veyance (No. 23) for a conyears, but not exceed one sideration equal to four hundred years; times the amount or value of the average annual rent reserved.
(vii) where the lease purports to be The same duty as a Confor a term exceeding one vence (No. 23) for a conhundred years or in per- sideration equal in the petulity; case of a lease granted solely for agricultural pur poses to one-tenth and in any other case to one sixth of the whole amount of rents which would he paid or delivered in respect of the first fifty years of the lease.
(viii) where the lease does not pur- The same duty as a Conport to be for any definete veyance(No.23)for a conterm; sideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease con tinued so long.
(b) where the lease is grante4 for The same duty as a Cona fine or premium or for money veyance (No. 23) for a conadvanced and where no rent sideration equal to the is reserved; amount or value of such fine or premium or ad vance as set forth in the lease.
(c) where the lease is granted for The same duty as a Cona fine or premium, or for veyance(No.23)foraconmoney advanced, in addition sideration equal to the to rent reserved, amount or value of such fine or premium, or ad vance 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 inpursuance of such agreement is subsequently executed, the duty on such lease shall not exceed one rupee and thirty paise.
Exemption Lease executed in the case of a cultivator and for the purpose 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 does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.
In this exemption a lease for the purposes of cultivation shall include a lease of lands for cultivation together with homestead or tank.
EXPLANATION— When a lessee undertakes to pay any recurring charge, such as Government revenue the landlord’s share of cases, or the owner’s share of municipal rates of taxes which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall he deemed to he part of the rent.
36. LETTER OF ALLOTMENT OF Forty-five paise SHARES, in any company or proposed company, or in respect of any loan to he raised by any company or proposed company. See also CERTIFICATE or other document (No. 19).
38. Letter of License, that is to say, any Thirty-three rupees and agreement between a debtor and eighty paise.
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.