ks etc, Ia be op:tz to zmpcctzo11.-Every public officer having in his custody any registers, books, records, papers, documents or prcceedings, the mspect10n whereof may tend to secure any duty, or to provt> or lead to the discovery of any fraud or omis SIOn in relation to any duty, shall at all reasonable times permit any per,:;;on authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and pro ceedings, and to take such notes and extracts as he may deem necessary, without fee or charge .
69. Pow.r to make ru!es.-(1) The Government may, by notifi· cation in the Gazette, make rules to carry out generally the pur poses of this Act.
(2) In particular and without prejudice to tha generality of the foregoing power such rules may be made for regulating-
(a) the supply and the sale of stamps and stamped papers.
(b) the persons by whom alone such sale is to be conducted,
(c) the duties and remuneration of such persons, and
(d) the fines which shall m no case exceed five hundred rupees to be incurred on breach of any rule:
Proviued that such rules shall not restrict the sale of adhe· s1vc stamp of the value of twelve naye paise or less.
(3) All rules made under this Act shall be laid, as soon as may be, after they are made, before the Legilative Assembly wh1le it is in session for a total period of not less than 14 days which may be comprised in one session or in two or more sessions and if, before the expiry of the sa1d period the Legislative Assembly makes any modificatiOn in the rules or directs that any rule shall not have effect, th~ rules shall there after have eftect only in such modified form or be of no effect, as the case may be.
iO Savmg as to Court Fc"(s.-Nothing contained in this Act shall be deemed to aftect the duties chargeable under any enactment for the time being in force relating to Court-fees.
il. Sr.vmg as to certaw stamps.-Ail stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of Io4 the value of twenty-five naye paise, or as the case may be, multiples thereof and shall, accordingly, be valid for all the pur poses of this Act.
72. App!tcaltoll oj Lhc lndwn Stamp ;let, 1899.-The Indian Stamp Act, 1899 (Central Act 2 of 1899) as in force in the Malabar District referred to in section 5 (2) of the States Reorganh,ation Act, 1956 (Central Act 37 of 1956) in so far as it relates to the matter specified 111 Entry 44 of List Ill of the Seventh Schedule to the Constitutio!l in respect of documents specified in Entry 91 of List I of the said Schedule, shall notwithstanding anything contained in any law, extend to the whole of the State of Kerala.
73. Rcpc,1l111zd Savmgs- 'The Indian Stamp Act, 1899 (Central Act 2 of 1899) in its application to the Mahbar Dhtrict referred to in section 5 (2) ot the States Reorganisation Act, 1956 (Central· Act 37 of 1956) in so far as it relates to the matter specified in b:ntry 44 of List Ill of the Seventh Schedule to the Constitution in respect of documents falling under Entry 63 of List II in the said Schedule and the Travancore-Cochin Stamp Act, 1125 (Act 1 of 1125) are hereby repealed:
Provided that such repeal shall not aftect-
(a) the previous operation of the said enactments or any thing duly done or suftered thereunder;
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments;
(c) any penalty, forefeiture or punishment incurred in respect of any offence committed against the said enactments; or
(d) any inves1igation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.
..
..
...
.. ~ ... u THE SCHEDULE S/. No Dcscrtplton oj wslrttmml 1 ACKNOWLEDGEMENT of a debt exceeding 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 paper is left in the creditor's possession: Pro vided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property.
2 ADMINISTRATION BOND including a bond given under Section 291 or Section 375 of the Indian Suc cession Act. 1925 (Central Act, XXXIX of 1925) or Section 6 of the Government Savings Banks Act, 1873-
(a) Where the amount or value secured doe10 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 &nd does not exceed Rc;. 200 tO Where it exceeds Rs. 200 and does not exceed Rs. 300 Where it exceeds Rs. 300 and does not exceed Rs. 400 ------ • Proper stamp duly Ten naye paise Fifteen naye paise Fifty naye paise One rupee Two rupeees Three rupees Four rupees l" .._, <:.It' ~ St. No. Descr1plw11 o/11lslrllmwt Where it exceeds Rs. 400 and does not exceed Rs. 5GO 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. 1000
(b) In any other case 3 ADOPTlON DEED, that is to say, any instrument (other than a Will), recording an adoption or confer ring or purporting to confer an authority to adopt.
4 AFFIDAVIT, including an affirmation or declaration w 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 enlic;tment under the Army Act, 1<?50 (Central Act XLVI of 1950);
(b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or
(c) for t'te sole purpose of enabling any person to rece i\<e any pension or charitable allowance .
Propt' stamp duly Five rupees Six rupees fifty naye paise Seven rupees fifty naye paise Eight rupees fifty naye paise Nine rupees fifty naye paise Ten rupees fifty naye paise Twelve rupees fifty naye paise Twenty rupees Two rupees fifty naye paise ...
" ..._____ --------------- • ·n --------~--~-----~-----_:__) l ______ , + ~~ .....
1:/t <J:> .) II • ' ..
5 AGREEMENT OR MEMORANDUM OF AGREE MENT-
(a) If relating to the sale of a bill of exchange;
(b) If rela1ing 1o the sale of Government security or share in an incorporated company or other body corporate ;
(c) If not otherwise proviaed for Exemptions Agreement or memorandum ?f agreement-
(a) for cr relating to the sale of goods or merchandise exclusively, not being a note or memorandum char under No. 3<?;
(b) made in the form of tenders to the Central Govern ment, or to the Gove~nment of Kerala, for, or relat ing to any loan.
6 AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE, that is to say, any instrumentevidencing any agreement relat ing to-
(1) the deposit of title deeds or instruments constitu ting or being evidence of rhe title to any property whatever (other than marketable security), or • ,t:r Forty naye paise SubJect to a maximum of Twenty rupees, Twenty naye paise for every Rs. 10,000 or part therof of the value of the security or share.
One rupee fifty naye paise.
....
a.
~ Sl. No. Dt'CIIplrOII olwslrllmwt Proper stamp dtlly
(2) the pawn or pledge of movable property where such depo<;it pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt- lf drawn in If drawn in set
(a) if such loan or debt is repayable on demand or more If drawn singly set of two for of three for 1han 1hree months from the date of the instrument each part of each part of evidencing the agreement- the set the set Rs. nP. Rs. nP. Rs. nP.
(i) lf 1h~ amount secured does not exceed Rs. 200 0 60 0 40 0 20 I-'
(ii) If it exceeds Rs. 200 but does not exceed Rs. 400 1 10 0 60 0 40 .:.• (X) do. 4CO do. 600 I 70 0 20 0 60 do. 600 do. !iOO 2 30 1 10 0 80 do. 800 do. 1000 2 80 1 50 0 20 do. 1000 do. 1200 3 40 1 70 1 10 do. 1200 do. 1600 4 50 2 30 1 50 do. 1600 do. 2500 6 80 3 40 2 30 do. 2500 do. 5000 13 50 6 80 4 so do. 5000 do. 7500 20 30 10 10 6 80 do. 7500 do. . 10000 27 00 13 50 9 00 do. 10000 do. 15000 40 50 20 30 13 50 do. 15000 do. 20000 54 00 2'7 00 18 00 ...
~ ~ .... • b • .. ~ (b- If it exceeds 20000 but does not exceed Rs. 25000 do. 25000 do. 30000 and for ever) adthtional Rs 10,00) or part thereof in excess of Rs. 30,000
(b) If such loan or debt repayable not more months from the date of such instrument.
Exemption than 3 Instrument of pawn or pledge of goods if unattested.
7 APPOINTMENT IN EXECUTION OF A POWER, WHETHER OF trustees or of Property movable or immovable, where made by any writing not being a Will
8. APPRAISEMENT OR VALUATION MADE other wise than under an order of a Court in the course of a suit.
(a) Where the amount does not exceed R.s. 1, 000
(b) in any other case Exemptions
(a) Appraisement or valuation made for the informa tion of one party only, and not being in any man ner obligatory between parties e1ther by agree ment or operation of law ..
(b) Appraisement of crops for the purpose of ascer taining the amount to be given to a landlord as rent ~ ------------ 67 50 81 00 27 00 • 33 80 40 50 13 50 22 50 27 00 9 00 ~ Half the duty payble under claus~ (a) (i) or (ii) above Thirty fiye rupees The same duty as a Bottomry Bond (No. 14) for such amount Twelve rupees fifty naye paise ~ en co ' St. No. LJesc1IpLzo11 cf lll~irllmwt 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. II) 10 ARTICLESof ASSOCIATION OF A COMPANY Exemption Articles of any association not formed for profit and reg istered under section 25 of the Companies Act, 19~6 (Cer.tral Act 1 of i956) 11 ARTICLES OF CLERKSHIP or contract, whereby any person first becomes bound to serve as any clerk in order to his admission as an a1torney in the High Court 12 AWARD, that is to say, any decision in writing by an arbitrator or umpire not being an award directing a pa-rtition on a reference made otherwise than by the order of the court in the course of a suit- ( a) Where the amount or value of the property to which the awarrl rela1es as set-forth in such award doec; not exceed Rs, 1 ,000;
I~ ..... ..
~ Proper stamp dultl SeYen rupees fifty naye paise One hundred rupees Three hundred and seventy-five rupees The same duty as a Bottomry Bond (No. 14) for such amo~o~nt • }..
-~ C> • .. ...
('b-
(b) If it exceeds Rs. 1,000 but does not exceed Rs.
5,000;
and for every additional Rs 1,000 cr part thereof in excess of Rs. 5,000, 13 BOND as defined by Section 2 (a), not being a deben~ ture and not being otherwise provided by this Act or by the Court Fees Act or other enactment for the time being in force- Where the amount or value secured does not exceed Rs 10 Where the amount exceeds Rs. 10 and does not exce ed 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. 6i)0 Where it exceeds Rs. 600 and does not exceed Rs. 700 Where it e~eeds 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 --- --- • 'r Fifteen rupees One rupee !:¥Jb1ect to a maximum of one hundred·.
r.rpees Twenty five naye paise Fifty naye paise One rupee Two rupees twenty five naye paise Three rupees fifty naye paise Four rupees seventy five naye paise Six rupees Seven rupees fifty naye paise Eight rupees seventy five naye paise Ten rupees Eleven rupees twenty five naye paise Twelve rupees fifty naye paise Six rupees twenty-five n9.ye paise ....
m -- St. No. Dcscr1pl10t1 o/lt~slrumwl 14 Exemptions
(a) Bail bonds and recognizances executed in Criminal cases
(b) Bond, when executed by any person for the pur pose 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.
BOTTOMRY BOND, that is to say, any instrument whereby the master of a seagoing 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 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 excP.eds Rs. 500 and does not exceed Rs. 600 Where it exceed~ Rs. 600 and does not exceed Rs 700 Where Jt exceeds Rs. 700 and does not exceed Rs. 800 Where it exceeds Rs 800 and dces not exceed Rs 900 Where it exceeds Rs. 900 and does not exceed Rs. 1,000 And for every Rs. 500 or J-art thereof in excess of Rs 1.000 ~ ~ ..
~ Proper sla mp dz1ty Twenty five oaye paise Fifly naye paise One rupee twen'y five naye paise Two rupees fifty naye paise Three rupees seventy five naye paise Five rupees Six rupees twenty five naye paise Seven rupees fifty naye paise Eight rupees Seventy five naye paise Ten rupees Eleven rupees twenty five naye paise Twelve rupees fifty naye paise Six rupees twenty five naye paise • --- ----·- _________ ...., _____________ _ ...
-.....
a-, tO ... .. ....
('b- 15 CANCELLATION-Instrument of (including any in strument by which any instrument previously exe cuted is cancelled) if attested and not otherwise provided for 16 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 auction by a Civil or Revenue Court or by the Government, Collector or other Revenue Officer- .....
0
(a) Where the purchase money does not exceed Rs. 10.
{b) Where the purchase money exceed Rs. 10 but does not exceed Rs. 25.
(c) In any other case.
17 CERTIFICATE OR OTHER DOCUMENT evidenc ing the right or the title of the holder thereof or any other person e1ther to any share, scrip or stock in or of any incorporated company or other body corporate or to become proprietor of share, scrip or stock in or of any such company or body.
18 CHARTER PARTY, that is to say, anY mstrument except an agreement for the hire of a tugsteamer whereby a vessel or some spec1fied principal part thereof is let for the specified purpose of the char terer whether it includes a penalty clause or not ~ Fifteen rupees Thirty-five naye paise Seventy naye paise The same duty as a conveyance (No. 2i.) for a consideration equal to the amount of the purchase money only Twenty naye paise Two rupees fifty naye paise ........ C) <»-- L_ -- St. No. Dcscrrptw11 of wslrumenl 1 g CH lTTY OR KURI variula where the total amount subscribed exceeds Rs 100 20 COMPOSITION DEED, that is to say, any instrument executed by the debtor whereby he conveys his pro perty for the benefit of his creditors or wh~ther paym&nt of a composition or dividend on their debt is secured to the 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.
2l CONVEYANCE (as defined by Section 2 (d) not be ing a transfer charged or exempted under No 54) Where the amount orvalueof the consideration for such conveyance as set forth therein does not exceed Rs 50 Where it exceeds Rs. 50 but does not exceed Rs. 100 Where it exceeds Rs. 100 but doec:; not exceed Rs 200 Where it exceeds Rs. 200 but does not exceed R<>. 300 Where it exceeds Rs. 300 but does not exoeed Rs. 400 vVhere 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 Whsre it exceeds Rs. 800 but does not exceed Rs. 900 (j..
-..- ,.
~ --- ------ ---------- P1·oper Stamp dul!l Two rupees Twenty one rupees One rupee Twenty five naye paise Two rupees fifty naye paise Five rupees Seven rupees fifty naye p1ise Ten rupees Twelve rupees fifty naye paise Fifteen rupees Seventeen rupees fifty naye paise Twenty ru peas;
Twenty two rupees fifty naye paise )s.
J-> c~ ..,..
~ ... .c.
'"\r Where it Exceeds Rs. 200 hut does not exceed Rs. 1000 And for every Rs. 500 or part thereof in excess of Rs. l ,000 22 COPY OR EXTRACT, certified to be a true copy or extract by ur if by order of any public officer and not ct.Jargeable under the law for the time being in force relating to court fees- ,
(i) If the original was not chargeable with dt~ty or the duty with which it was chrgeable does not ex ceed Rupee one
(ii) In any other case Exemptions
(a) Copy.of any paper which a public officer is express )Y required bv law to make or furnish for record in any public office or for any public purpose.
(b) Copy of, or extract from, any register relating to births, baptisms namings, dedicatiGns, marriages, divorces, deaths or burials 23 COUNTERPART OR DUPLICATE of any instru ment chargeble with duty and in respect of which the proper duty has been paid-
(i) The duty with which the original instrument was chargeable does not exceed Rs. 2. 50
(ii) In any other case 4 Tweaty five rupees Twelve rupees fifty naye paise One rupee Twenty five naye paise Two rupees fifty naye paise The same duty as is payable on the original Two rupees fifty naye paise 'r ~ c:> 0< Sl. No. DescnplzOir of lns~rumml.
Exemption c~unterpart of any lease granted to a cultivator, when such lease is exempted from duty 24 CUSTOMS BOND-
(a) Where the amount does not exceed Rs 1,000
(b) In any o1her case 25 DELIVERY ORDER in respect of goods, that is to say, any instrument entitling any person therein named or his assigns or the holder thereof to the dehvery of any goods lying in any dock or port or in any warehouse in which goods are stored or de posited on rent or hire or upon any wharf, such in strument being signed by or on behalf of the owner of such goods, upon the sale or tramfer of the pro perty therein where such goods exceed in value twenty rupees.
26 DIVORCE-Instrument of, that is to say, any instru ment by which any ·person effects the dissolution of his marriage .~ ~ " 'f Proper Stamp duly.
The same duty as Bottomry Bond (No. 14) for such amount Fifteen rupees Fifteen naye paise Ten rupees • ;...
....
OJ OJ • .. ~ ,., !t ENTRY AS AN ADVOCATE on the roll of the High Court-
(a) In the case of an advocate
(b) In the case of an attorney Ex~mptions
(a) Entry as an Advocate on the roll of the High Court, when he has been previously enrolled as a Vakil in the same High Court or as an Advocate or Vakil in any other High Cour't
(b) Entry as an Attorney on the roll of any High Court when he has been previously enrolled as an Advocate or Vakil in the same High Court or as an Advocate, Vakil or Attorney in any other High Court, 28 EXCHANGE OF PROPERTY-INSTRUMENT OF 29 FURTHER CHARGE-instrument of, that is to say, any instrument imposing a further charge on mort gaged property-
(a) When the original mortgage is one of the descri ption referred to in clause \a) of article 36 (i. e.
with Possession) f 'lr Five hundred rupees Two hundred and fifty rupees The same duty as a conveyance (No. 21) for a consideration equal to the value of the pro perty of greater value as set forth in such in strument.
The same duty as a conveyance (No. 21) for a consideraHon equal to the amount of the1urther charge secured by such instrument.
, .....
~ ...
St. No IJe,crtp twtt o/ l11stt wnent.
(b) When such mortgage is ol)e of the description referred to in clause (b) of article 36 (i. e., with out possession)-
(i) If at the time of execution of the instrument of further charge possession of property is given or agreed to be given under such instrument (i1) If possession is not so given 30 GIF f-instrument of, not being a settlement or Will or transfer.
31 INDEMNITY BOND 32 LEASE-including an under-lease or sub-lease and any agreement to let or s-ub-let.-
(a) Where by such lease the rent is fixed and no premium is paid or deliverd-
(i) Where the lease purports to be for a term of less than one year; · )-- ....
.4 'I' Prop:;r Stamp duty ' The same dutY as a conveyance (No. 21) 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 Bottomry Bond (No. 14) for the amount of the further charge secured by such instrument.
The same duty as a conveyance (No. 21) for a consideration equal to the value of the pro perty as set forth in the instrument.
The same duty as a Security Bond (No. 49) for the same amount.
The same duty as a Bottomry Bond (No. 14) for the whole amount payable or deliverable under such lease.
• ~ ._.
~ OJ ..
.. • ...
~~
(il) Where the lease purports to be for a term of less than one year but not more than 5 years;
(ii1) Where the lease purports to be for a term ex ceeding 5 years but not exceeding 10 years;
(h•) Where the lease purports to b~ for a term ex ceeding 10 years but not exceeding 20 years;
(v) Where the lease purports to be for a term ex ceeding 20 years but not exceeding 30 years;
(vi) Where the lease purports to be for a term exce eding 30 yPars but r.ot exceeding one hundred years;
~vii) Where the lease purports '\o be for a term ex ceeding 100 years or in perpetuity;
(viii) Where the lease does not purport to be for any definite term -- f "f The same duty as a Bottomry Bond (No. 14) for the amount or value of the average annual rent reserved.
The same duty as a Conveyance (No. 21) for a consideration equal to the amount cr value of the average annual rent reserved.
The same duty as a Conveyance (No 21) for a consideration equal to 'twice the amount or value of the average annual rent reserved The same duty as a Conveyance (No. 21) for a consideration equal to three times the amount or value of the aver.age rent reserved The same 9uty as a Conveyance (No 21) for a consideration equal to four times the amount or value of the average annual rent reservecl.
The same duty as a Conveyance (No 21) for a consideration equal to one sixth of the whcMe amount of rents which would be paid or deli vered in respect of the first fifty years of the lease. · The same duty as a Conveyance (No 21) for a consideration equal to three times the amount or value of the average annual rent whick would be paid or delivered for the first ten years if the lease contim:ed so long .
.....
c:.
c - Sl. A'o lJcscrzpLtoll uj wslrumwl ~
(b) Where the lease is granted for a fine or pre.
mium or for money arlvanced and where no rent is reserved.
(c) \Vhere the tease is granted for a fine or pre mium or for money advanced in addition to rent reserved.
Exemptions {a) Lease, executed in the case of a cultivator and for the purposes of cultivation (including a tease of trees fvr the production of food or drink), without the payment or clelivery of aoy fine or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent rcserv.
ed does no exceed one hundred rupees.
~ Prope1 sLamp dnly The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the tease.
The s.ame duty as a Conveyance (No. 21) 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 Of' -deiivered: Provided that in any case where an agreement to lease is stamped with ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequent ly executed the duty on such lease shalt not elC.ceed one :-upee th1rty naye paise.
• .. ... . ~ ......
~- 0>- ~~- ---~------------------------___.)
..... - ..... • J,..
(~ Exf>/mwlron:-When a lessee undertakes to pay any recurring cha~e. such ac; Government revenues, the land-lordts share of cesses, or the ownerts share of Municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed 10 be pa1d t.y the lessee shall be deemed to be part vf the rent
(b) Leases of fisheries granted by theGovernment.
33 LETTER OF ALLOTMENT OF SHARES in any company or proposed company or in respect of any loan to be raised by any company or proposed company.
34 LETTER OF LICENCE, that is to say, any agree ment between a debtor and his creditors that the latter shall for a specified term suspend their claims and allow the debtor to carry on business at his own discretion.
3S MEMORANDUM OF ASSOCIATION OF A COM PANY-
(a) If accompamed by articlec; of Association under the Companies Act, 1956 (Central Act I of1956)
(b) If not so accompanied.
Exemption Memorandum of any association not formed for profit and registered under the Companies Act, 1956 (Cen tral Act 1 of 1956) • lT Twenty naye paise Twenty-one rupees twenty-five naye paise Fifty rupees.
One hundred and twenty rupees.
...... - -:I.
1-- ... "::-, ~l. No. Descnptzo11 ojlllslrurnml M MORTGAGE DEED, NOT BEING AN AGREE MENT relating to Deposit of Title deeal, pawn or pledge (No.6), Bottomry Bond, (No. 1 4) Mortgage of a crop (No. 37), Respondentia Bond (No. 46) or Security Bond (No. 49)-
(a) When pos<>ession of the property or any pa~t of the property comprised in such deed is given by the mortgagor or agreed to be gi\en
(b) When possession is not given or agreed to be given as aforesaid.
Explanation A mortgagor who givec; or has given to the mortgagee a power-of-attorney to collect rents, or gives or has g1v~n to the mortgagee a lease, of the ~roperty mort gaged or part thereof, is deemeri to give possession thereof within the meaning of this article;
(c) When a collateral cr auxiliary cr additional or substitu1ed security or by way of further assur ance for the above mentioned purpose where the prmcipal or primary secunty Is duly stamped for every sum secured not exceedmg Rs. 1,000 and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000 ' \ ...
P1 oper ~lomp dlll!J Same duty as a Conveyance (No. 21),~ for a consideration equal to 1he amount secured by such deed.
Same duty as a Bottomry Bond (No. 14), for the amount secured by such deed.
One rupee twenty-five naye paise.
One rupee twenty-five nave paise.
.. .. '!" .. ~ .......
-:J• t,;;)
). .. "' •• Exemptions
(1) Instruments executed by persons tak,ing ad vances frc111 Government for agricultural pur poses or by their sureties as security for the repayment of such advances.
(2) Leiter of hypotheca1ion accompanying a bill of exci•ange
37._MORTGAGE OF A CROP, including any instru ments evidencing an agreement to "ecure the repay ment of a loan made upon any mortgage of a crop is or is not m extstence at the time of the mort g,age.-
(a) When the loan is repayable not more than 3 months from the elate of the instrumentfor tvery sl.m secured not exceeding Rs. 200 for everv Rs. 200 or part thereof secured in ex cess of Rs 200
(b) When the loan is repayable more than three months but not more than 18 months from the date of the insfrument.- tor every <;urn secured not eKceeding Rs. 100 1 or every Rs. 100 or part thereof secured in ex cess of Rs I 00 Twenty naye paise Twenty naye paise ~ Thirty-five naye paise Thirty-five naye paise ..,..
--:J ~ St. No. Uescrzplzoll of ltzstrumeut 38 NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate, or entry not being a Protest (No. 44) 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.
39 NOTE OR MEMORANDUM sent by a Broker or agent to his principal intimating the purchase or sale on account of such principal-
(a) of:; ny goods exceeding in value twenty rupees.
(b) of any stock or marketable security exceeding in value 20 rupees.
40 Note of protest by the Master of a ship 41 Partition-instrument of [as defir.ed by Section 2 (K)] ...
~ ~ ., Proper stamp duty 1 wo rupees twenty-five naye paise Twenty-five n:tye paise SubJect to a maximum of Rupees Twenty, twenty naye paise for every Rs. 10,000 or part thereof of the value of the stock or security.
Two rupees.
The same duty as a Bottomry Bond (No. 14) for the amount of the value of the separated share or shares os the properry.
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 are separated:
~ ~ ......
-::1 ""' _____ ____J • II- .. 'I\ (~ ~ .--r-.r{..
~~
Provided always that-
(a) when an instrument of partition containing an agreement to divide property in se veralty is executed and partition is effected in pursuance of such agreement, the duty chargeable upon the instrument eftecting 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 and twenty-five naye paise.
(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 twenty-five times the annual revenue.
(c) where a final order for eftecting 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 parti tion, and an instrument of partition in pursuance of such order or award is subse quently executed, the duty on such instru ment shall noc exceed one rupee and twenty five naye paise.
....
-.:r Ot • St No. u,lcnptzotl of illslrttmwt I I Propet· stamp duly --------------------------------------- 42 PARTNERSHIP- A. Instrument of-
(a) Where the capital of the partnership does not exceed Rs. 500
(b) In any other case B. Dissolution of- 43 POWER OF ATTORNEY [as defined by section 2(p)] not being a proxy- ( a) When executed for the sole purpose of procuring the regi.stration of one or more documents in rela 'ion to a single transaction or fot admitting exe cution of one or more such documents.
(b) \Vhen authorising one person or more to act in a single transaction other than the case mentioned in clause (aJ
(c) \Vhen a...:thorising not more than 5 persons to act JOintly and severally in more than one transaction or generally
(d) VJhen auLilvti:,iug more than 5 but not more than 10 persons to act JOintly and severally in more than one than one transaction or generally.
. ~ ,. ... ., Five rupees Thirty rupees Fifteen rupees Seventy-five naye paise One rupee fifty naye paise Teo rupees fifty naye paise Twenty-two rupees fifty naye paise - ......
.. '---- -------~ \.
.....
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(e) When given for consideration and authorising the attorney to sell any immovable property Cf.' In any other case ExpJana.tion For the purpcses of this article, more persons than one when belonging the same firm shall be deemed to be one person.
44 PROTEST OF BILL OR NOTE, that is to say, any declaration m writing made by a Notary Public or other person lawfully actmg as such attesting the, dishonour of a bill of exchange or promissory note.
45 Protest by the Master of a Ship, that is to say, any declaration of particulars of her voyage drawn up by him With a view to the adJustment of lusses or the - calculation of averages and every declaration in writ ing made by him against the charterers or the consi gnees for not loading or unloadmg the ship, when such declaration is atte!>ted or certified by a Notary Public or other person lawfully acting as such 46 RECONVEYANCE OF MORTGAGED PROPERTY (aJ lf the consideration for which the property was mortgaged does not exceed Rs. 1,000
(b) in any other case ~ ~ The same duty as a Conveyance (No. 21), for the amount of the consideration.
Two rupees twenty-five naye paise for each person authorised.
Two rupees.
Two rupees.
The same duty as a Conveyance (No. 21) for the amount such consideration as set forth in the reconvey a nee.
Twenty-five rupees.
......
~ ...;J Sl. No. lJcscttplzcnz oj itlst1umeut.
47 RELEASE, that is to say, any instrument (not being c;uch a release as is provided for bv Section 24), where by a person renounces a cla1m upon another person or against any specified property-
(a) If the amount or\ alue of the claim does not ex ceed Rs. 1,000
(b) in any other case.
4S RESPONDENTIA BOND, that is to say, any instru ment securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.
49 SECURiTY BOND OR MORTGAGE DEED, execu ted by way of security for the due execution of an office or to account for money or other property rece ived by virtue thereof or executed by a surety to secure the due performance of a contra~t- Proper Stamp duty The same duty as a Bottomry Bond (No. 14) for such amount or value as set forth in the release.
Twelve rupees fifty naye paise.
The same duty as a Bottomry Bond (No. 14) for the amount of the loan secured. · ··-
(a) when the amount secured does not exceed Rs l,OOOJ'~ The same duty as a Bottomry Bond (No. 14) for the amount secured.
(b) in any other case Twelve rupees fifty naye paise.
( .. .. .. "( -c ...
-- ·-- ----- ---- --.3"•
(1) ......
N )> .. ..
r\o- Exemptions bond or other instruments, when executed- ( a) by any person for the purpose of guaranteeing that the local income derived from private subs criptions to a charitable dispensary or hospital, <r any other ob1ect of public utility, shall not be less than a specified sum per men!:>em;
:b) executed by personstakingadvancesfrom Govern lllent ft,r agricultural purposes or by their sureties as security for the repayment of such advances;
(c) exe"cuted by officers of Government or their sure.
ties to secure the due exeacution of an office or the due accounting for money or other property re ceived by v1rtue thereof.
50 SETTLEMENT- A. Instrument of (including a deed of dower) £xemption Deed of dower executeci en the occasion of a marriage between Muhammadans ------ "' ~ The!same duty 'as a Bottomary Bond (No. J 4) foc a sum equal to the amount or value of the property settled as set forth in such settle ment:
Provided that where an agreement to settle is stamped with the stamp required for an in strument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such in strument shall not exceed one rupee twenty five naye paise ....... _, ot st No. Uescr1 pt1on of l11slrum ml B. Revocation of:
51 SHARE WARRANTS to bearer isc;ued under the Companies Act, 1956 (Central Act I of 1956).
Exemptions.
Share warrant when issued by a company in pur suance of section 114 of the Indian Companies Act, 1956, to have effect only upon payment, as composi tion for that duty to the Collector of Stamp revenue of-
(a) one-and a-half per centum of the whole subs cribed capitcll of the company;
(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.
52 SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel.
53 SURRENDER OF LEASE- 'J;..
)o ..
f( p, opcr stamp duty The same duty as a Bottomry Bond (No. 14) for a sum equal to the amount or value of the property concerned as set forth in the instru ment of revocation, but not exceeding twenty five rupees.
One and a half times the duty payable on a conveyance (No 21) for a consideration equal to the nominal amount of the shares sper.lfied in the warrant Fifteen naye paise.
~ ......
......
a;
0 d - ------~ )... '1 ~ o-
(a) when the duty with which the lease is charge able does not exceed Twelve rupees fifty naye paise
(b) in any other case.
Exemption Surrender of lease, when such lease ic; exempted from duty.
54 TRANSFER (whether with or without consideration)
(a) of debentures being marketable securties whether 'the debenture is liable to rluty or not.
(b) or deb~nture stocks
(c) Of any interest secured by a Bond, mortgage deed or policy of insurance-
(i) If the duty on such a bond, mortgage deed or policy does not exceed Twelve rupees and fifty naye paise.
(ii) In any other case.
(d) Of any prooerty under the Administrator Gene ral•-; Act, 1913, (Section 25);
(e) Of any trust propertY without consideration from one trustee to another trustee or :from a trustee to a beneficiary ------------- ,__...., ct .,..
The duty with which such lease is chargeable.
Twelve rupees fifty naye paise Fifty naye paise for every one hundred rupees or part thereof of the face amount of the debenture.
Fifty naye paise for every one hundred rupees or part thereof of the face amount of the debenture stock.
The duty with which such bond, mortgage deed cr policy of insurance is chargeable.
Twelve rupees fifty naye paise.
Twenty-two rupees fifty naye paise Ten rupees fifty naye paise or such smaller amount as may be charged under Clauses (a) and (b) of this article.
~ rx ~ y....,_ --- '--- St. No. Descrzplzo11 ofwslrumeflt 'Exemptions Transfer by endorsement-
(a) of a blll of exchange, cht>que or promissory note;
(b) of a bill of lading, delivery order, warrant for goods, or other mercantile document uf title to goods;
(c) of a policv of insurance;
(.d) of securities of th~ Central Government 55 TRANSFER OF LEASE by way of assignment and under-lease.
Exemption.
The transfer of any lease exempt from duty 56 TRUST- A. Declaration cf-Of or concerning any property when made by any wntmg not be10g a Will B. Revocation of-Of 0r concerning any property when made by any instrument other than a Will.
57 WARRANT FOR GOODS, that i<> to say, any instru ..
ment evidencing the title of any person therein named or his assigns or the holder thereof to the property in any goods lymg in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.
0.
~ Proper Stamp du/JI The sa me duty as a Conveyance (No 21) for a consideration equal to the amount of the con ..
sideration for the transfer.
The same duty as a Bottomry Bond (No. 1 4) for a sum equal to the amount or value of the prooertv concerned as set forth in the instru ment but not exceeding forty-five rupees.
The same duty as a Bottomry Bond (No. 14) for a sum equal to the amuunt or value of the property concerned as set flilrth in the iniit rument but not exceeding thirty rupees, Seventy-five naye paise.
...
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