Section 24: Cerlni11 imltttmmfs comrcclcd with morlgngcs of mmkclnblt secrmties to be cllllrgeafJ!e ns ag1 ccnwt/s
The Kerala Stamp Act, 1959 (No.17 of 1959)State Act of Kerala · Act 17 of 1959
(1) Where an instrument- ( a) is given upon the occasion of the d\Jposit of any market able security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt; or
(b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable secunty, it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under Article 5 of the Schedule.
(2) A release c.r discharge of any such instrument shall be chargeable with the like duty,