Registered No. - 768/97 THE ASSAM GAZETTE Z5f.5ff~Cf EXTRAORDINARY m~ 4"~~<'4 m<rr ?14"1rt\9 PUBLISHED BY AUTHORITY ;F I CJ() fi:;" l9 f<1. " ilr.l<if<l . I~ (1) ((['~. 200-t. 27 ~! i,, . I LJ26 ( " f<f. ) No. I <J() l>1 ;..pur. Saturday. I Xth September. 200.+. 27th nhadra . l <J2(1 ( S.E.) COVERJ\'M ET\T OF ASSAM ORDERS BY THE COVERNOR LH_ilSIATIVE DEPARTfVIEf\!T : : LEGISLATIVE BRANCH NOTIFICATION The 17th September, 2004 No. LGL.33/200317.--The rollo"ing Act o!'thc :-\ssam Legislative Assembly which received the assent or the Covernor is hereby published for general information. 1202 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 'O(M ,... ASSA.l\1 ACT 1\0. XXII OF 2004 ( Received the assent of the Governor on 9th September, 2004 ) THE l:\OIA:\ ST.\:\IP (...\SS.\:\! A'\IENO\IE l\T) ACT, 200..J Pn·amlil c. Short title. extent and CO!lllllen(·emcnt . Insertion of section tQ .\ . ·•For shortai,:e of stamp~ ho\\ dut~· to he paid . /\N /\CT further to amend the Indian Stamp Act, 1899, in its application to the State of Assam. Whereas it is expedient rurther ll) amend the Indian Stamp Act, I 80<J, hcrcinalkr rcCcrred to as t:1c principal Act. in its application to the State of Assam , in the manner hereinafter appcar111g, It is hereby enacted in the Fifty-filth Year or the Republic of India <IS rollmvs :- I. (I) This Act may be called the Indian Stamp (Assam Amendment) Act, 2004.
(2) It extends to the \\'hole of Assam. n) It sh al I come into force at once. he principal /\ct, after the existing section the follo\\ ·ing shall be inserted as section A. namely :- 1 OA. ( 1) Notwithstanding anything contained in section I 0, where the,State Cio,·ern111enl or the Collector, as the case ma y be. is sa ti sf'ied that there is shortage of stamps in the distri~t or stamps or required denominations arc not available, the State Gm:crnment or the Collector may permit payment of the duty lo be paid in .(: . . cash or by wdy of Demand Oran or by Pay Order and authori1e the Jrcasury Officer or Sub-Treasury Off'icer or Suh Registrar or any other authorised o nicer, as the case may be, on production of a challan evidencing j)ayment .,of duty in the Government Treas~1ry or Sub- Central Act 11 of 1899. ::--THE ASSAM GAZETTE. EXTRAORDINARY SEPT. I 8. 2004 1203 Treasury of a Demalld Draft or by Pay Order drawn on a branch of any Scheduled bank, as the case may be, after due verification, to certify in such manner as may be prescribed, by endorsc111cnt on the instrument or the amoullt or duty so pai.d in cash.
Explanation :- Go\ crnmcnt Treasury includes a Govcrnmcllt Sub-Treasury and a11y other place as the State Go\'Crnl11Cllt may, by notification in the Assa111 GaLctte, appoint ill this behalf:
Provided that the State Government 111ay, by order published ill the Official Gazette, direct that the power exercisable by it or by the Co I lector under this section may be exercised by such other officers as may be speci lied in the order.
(2) An endorsement made on any instrument under sub-section ( 1) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicatea on such instrument by means of stamps in accordance with the requirements of section 10.
(3) Nothing in this section shall apply to - ( i) the payment of stamp duty chargeable on the instruments specified in Entry 91 of List l of the Seventh Schedule to the Constitution of India ; and
(ii) the instruments presented after six months from the date of their execution or first execution." 1204 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 20A1 Amendment 3. In the principal Act, in section 17, after the of section 17. existing provision, the following pro\'iso shall be inserted, namely:- "Provided that nothing in thi s section shall apply to the instrument in respect of which stamp duty has been paid under section I 0-A." Amendment 4. In the principal Act, in section 27, for the words of section 27. and brackets "The consideration (if any)", the words "the market va lue of the property" shal 1 be substituted. Insertion of section 27 A: "Instrument of conveyance etc. under valued how to be dealt with.
5. In the principal Act, after section 27, the following new section shall be inserted, namely:- 27 A. (1) If the Registering Officer appointed under the Registration Act, I 908 while registering any instrument of conveyance,exchange or gift has reason to believe that the market value of the property as fixed by the Government/Collector of the district, which is subject matter of conveyance, exchange or gift had not been truly set fo11h in the instrument, he may after registering such instrument, refer the same to the Collector for determination of the market value of such proper and the property duty payable thereon.
(2) On receipt of a reference under sub-section (I), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of the property which is the subject matter of conveyance, exchange or gift and the duty as aforesaid, and . thereupon the difference, if any, in the amount of duty, shall be payable by the persons liable to pay the duty.
(3) The Collector may, on his own motion or otherwise, within two years from the date of registration of any instrument or conveyance, exchange or gift not already ( ·cntra l Act 16 of 1908. , _ THE ASSAM CiAZETTE, EXTRAORDl'.'\ARY. SEPT. IS. _2()0l_ ___ I 2Jl~ referred to hi111 under sub-section (I) call for ancl ex am inc the inst ru 111 cnt !o r the purpose of satisfying himselr as to th e correctness 01· the market value of the property as set forth in such instrument, which is the subject 111atter of conveyance, exchange or girt and the duty payable thereon and if alter such examination he has reason to bclie\'C that the market value of such property has not been tru I y set forth in the instrument, he _may determine the market value of such prope1ty and the duty as aforesaid and thereupon the di!Tercnce, if any in the amount of duty. shal I be payable by the person liable to pay the duty: .
Provided that nothing in this sub section shall apply to instrument registered before the date of commencement of the Indian Stamp (Assam Amendment) Act,
2004.
(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub section (3) may prefer an appeal to the Civil Judge or appropriate jurisdiction and all such appeals shall be preferred within such time and shall be heard and disposed of in such manner as may be prescribed.
Explanation :- For the purpose of this Act, market value of any property shall be estimated to be the price which in the opinion of the Collector or the Civil Judge Senior Division, as the case may be, such property would have fetched or would fetch, if sold in the open market on the date of execution of the instrument of conveyance, exchange or gift. · Substitution 6. In the principal Act, for section 78, the following of section 78. shall be substituted, namely:- "Duty or If the total amount of duty payable, or of allowance allowance to be . . rounded off to to be made under this Act 1s not a round figure, the 78 the next total amount shall be rounded off to the next rupee ." rupee. 120(> Amcn<lmcnt of Schl'duk I of Act II of
1899. THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 1tff4
7. In the principal Act, in Schedule- I, for item Nos. 1-5, 12 , I 5- . 20, 22-26, 28-29, 31, 33, 34-36, 38-40, 42-43, 45 , 46, 48 , 54, 57-58, 60, 61 , 63-65, the following shall be substituted, namely:- "Description of Instruments I. Acknowl edgement
2. Administration Bond including Bond given under section 6 of the Government Saving Bank Act, 1873 or Section 291 or Section 376 of the Indian Succession Act, 1925 :
(a) Where the amount docs not exceed Rs. 1,000.
(b) In any other case
3. Adoption Deed
4. Affid av it
5. Agreement or memorandum of an Agreement :
(a) If relating to sale of a bill of exchange.
(b) If relatin g to sale of a Government Security.
(c) if relating to purchase or sale of shares, scripts, stocks, bonds, debentures, debenture stocks or any other marketable security of a lik e nature in or any incorporated company or other body corporate-
(i) when such agreement or memorandum of an agreement is with or through a member or between members of a stock exchange recognised under the Securities Contrac ts (Regulation) Act, 1956. Proper Stamp Duty Fifty Rupees. The same duty as a bond (No . 15) for such amount. Twenty rupees . Two hundred rupees. Fifteen rupees. Five rupees. Subject to maximum of Rs . I 00 for every Rs. 10,000 or part thereof of the value of Security. Three rupees for every Rs. 5000 or part thereof of the value of the security at the time of its purchase or sale as the case may he. ~J\M GAZETTE, EXTRAORDINARY. SEPT. 18. 2004 __ _L~07
(ii) in other cases Five rupees for C\c ry Rs. 5000 or part thereof of' the value of' the security at the time ol' it s purchase or SLilc as the case 111ay be.
(d) ll'necutL:d !'or sen·ice or for I i\'e rUJ1L'CS pcrl'orn1a11cc 01· \\Ork in a11y estate \\ hcther held hy one person or by more perso ns than one as co-owners and "hethcr in one or 111orc block s and situated in Assam where the alhance given under such agreement docs not exceed one thous;rnd rupees. Agreement to lease.
(e) il'not,otherw1scpro\'ided f'or Ten rupees I 2. A\\ard :
(a) Where amount or value of' the The same dut y <l Bond f()r propert y to which the award such a111ou11t. relates as set forth in such <I\\ ard , docs not exceed Rs. 1 ,000.
(h) if' it exceeds Rs . 1,000 hut Twenty rupees. docs not exceed Rs. 5,000. and for every additional Rs.
1.000 or part thereof' in cxcees or Rs.5,000. I 5. Bond [ As defined by Section 2(5)] not being debenture (No-27) and not being othenvisc provided ror by this Act or by the Court Fees Act, 1870 Where the <llllOU!lt or\ alue secured docs not exceed Rs. 5 ()(). Two rupees subject tn a maximum or one hundred and thirt een rupees. Ten rupees. 1208 THE ASSAM GAZETTE, EXTRAORDINARY _$EPT. IS. 20(M_- where it exceeds Rs.500 and docs not exceed Rs. 1.000. and for C\ cry Rs. 500 or part thereo!" in e\cess or Rs. l .000. I <i. Bottnmry Bond that is to say. any instrument whereby the master or sea going ship ho1nrn s money on the security o!" a ship to cnahk him to prCSLT\ e the ship or pre-stcutc her 'oyagc-
17. Cancellation instrument of' (including any instrument by which any pre\ iously executed is cancelled) if;1ttested and not othern ise provided lc1r.
18. Certi lieate or sale (in respect or each property put up as a separate lot and sold) granted to the purchaser or any property sold hy public auction by a Ci\ i I or Re,·enuc Court or Co I Ice tor or Ren:n uc 0 nicer.
19. Certificate or other document Tvventy rupees. Rs. I 0 The same duty as a Bond (No- I)) l(1r such amount. Thirty rupees . Same duty as on Co1weyancc (No.D) for a market value or equal to the am 0 U ll t 0 f th c jl l I re has e money only evidencing the right or title or Five rupees. the holder thereof or any other person either to any shares, s\.: ript or stock in or or any incorporated comp;111 y or otl}Cr body corporate or to become proprietor or shares. script or stock in , or of any such company or body.
20. Charter Party. that is to say, any instrument (except and Fifteen rupees. ;1grccn1cnt for the hire of a tug steamer), whereby a \ csscl or some spcci tied principal part thereof is left for the spcci fied purpose of the charter whether it includes a penalty clause or not. THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 1209 ?IP.> . 11 b -..
22. Composition Deed that is to say, any instrument executed by Seventy five rupees. 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 the creditors or whereby provision is made for the continuance of the debtor business, under the supervision of inspectors or - under letters of licence, for the benefit of his creditors.
23. Conveyance (As defined by section 2( 10) not being a Transfer charged or exempted under No. 62. Where the market value of the Fifty rupees. property for such conveyance as set forth therein does not exceed Rs. 1000. Where it exceeds Rs. 1000 but does not exceed Rs. I 0000. Where it exceeds Rs. I 0,000 but does not exceed Rs. 50,000. Where it exceeds Rs. 50,000 but does not exceed Rs. 1,00,000. And for every Rs. 1,000 or part thereof in excess of Rs. 1,00,000.
Provided that where the instrument or the conveyance is in respect of an industrial loan certified as such by the Director of Industries, Assam the stamp duty shall be half of the above rate. Sixty rupees per thou saiid or part thereof Sixty five rupees per thousand or part thereof Eighty rupees per thou sand or part thereof One hundred twenty rupees. 1210 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 . .....~
24. Copy or extract certified to be true copy or extract by or by order of any pub] ic officer and not chargeable under the law for the time being in force relating to court fees.
(i) ff the original was not chargeable with duty or if the duty with which it was chargeable does not exceed two rupees. Five rupees.
(ii) in any other case not falling within thL provisions of section 6-A.
25. Counterpart or Duplicate of any instrument chargeable with duty and in respect of which proper duty has been paid.
(a) if the duty with which the original instrument is chargeable does not exceed two rupees. Ten rupees . The same duty as is payable on the original.
(b) in any other case not falling Ten rupees within the provisions of Section 6-A.
26. Customs Bonds -
(a) Where the amount ('.8es not exceed Rs . 1,000.
(b) in any other case The same duty as bond for such amount. Fifty rupees
28. Delivery order in respect goods Five rupees
29. Divorce instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Fifty rupees. -·.~ ~HE ASSAM GAZETTE, EXTRAORDINARY SEPT. 18, 2004 - 1211
31. Exchange of property, instrument of
33. Gift instrument of not being a settlement (No. 58) or will or transfer (No. 62)
34. Indemnity Bond
35. LEASE-including an under lease or sub-lease and any agreement to let or sub-let :-
(a) Where by such lease is fixed and no premium is paid or delivered .
(i) Where the lease purports to be for a term of less than one year. The same duty as conveyance (No. 23) for market value equal to the market value of the property of greatest value as set forth in such instrument. The same duty as conveyance (No. 23) for market value equal to the market value of the prope11y of greatest value as set forth in such instrl1ment. The same duty as security bond for the same amount. The same duty as a Bond (No. I 0) for the whole amount payable or deliverable under such lease.
(ii) Where the lease The same duty as a Bond purports to be r. , :· , tf' ·-,1 of not ' '.:_:, , ;.i,_· ~- bu: r o .. 11-~\~ 1 e ! · \ ~~ (i. i l Whe re +h e i::· ::ise purports to be for a term exceeding five years, and not exceeding ten years. ~;Tc., 15) for the amount or '.: ;_due of the average annual rent reserved The same duty as a conveyance (No. 23) for a market value equal to the an:ount or val 11e of the av cr .llSC ar ' Ll'l' re 11t resc:r·.' <:1~. 1212 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004c-
(iv) Where the lease The same duty as a purports to be for a tenn conveyance (No. 23) for a exceeding ten years, but market value equal to twice not exceeding twenty the amount or value of the years. average annual rent reserved.
(v)Where theleasepurports The same duty as a to be for a term conveyance (No. 23) for a exceeding twenty years, market value equal to three ' but not exceeding thirty times the amount or value years.
(vi) Where the lease purports to be for a tem1 exceeding thirty years, but not exceeding one hundred years.
(vii) Where the lease purports to be for a tem1 exceeding one hundred years, or in perpetuity.
(viii) Where the lease does not purport to be for any definite tem1. of the average annual rent reserved. The same duty as a conveyance (No. 23) for a market value equal to four times the· amount or value of the average annual rent reserved. The same duty as a conveyance (No. 23) for a market value 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. The same duty as a conveyance (No. 23) for a market value equal to three times the amount or value of the average annual rent = • .. ..:..1 =:....:.A-=S=S=A-=M'-'-'--'G=A'-=Z=ET=-T-=-=E,>-=E-=-"X=-=-T=-R'-'--A_,__,O=R-=D=--I"-'-N"'"""A-=R-=-Y~,--'S"'""'E=P~T'--'-. --"'l-=-8,,_, -=2-=--00"--4'----_ I 2 13
(b) Where the lease is granted for a fine or premium or for money advanced and where no rem is reserved.
(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 cultivator and for the purpose of cultivation (including a lease of trees for the production of food or drink) without the payment which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a conveyance (No. 23) for a mark et value 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 market value 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 where· an agreement to lease is stamped with the advalorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed the duty on such lease shall not exceed two rupees. · 1214 THE ASSAM GAZETTE, EXTRAORDfNARY, SEPT. 18, 2~,.. or, de I i very o [ any f i n e or premium, when a definite tern1 is expressed and such tenn does not exceed one year, or when the average amrnal rent reserved does not exceed one hundred rupees . In this exemption a lease for the purpose of cultivation shall including a lease of lands for cultivation togethe r with a homestead or tank.
Explanation :- When lease un dertakes to pay any recurring charge, such as Government revenue ,. landlords share of cesses, ur the owner's share of municipal rates of taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by the leassee shall be deemed to be part of the rent.
36. Letter of allotment of shares Five rupees. in any company or proposed company or in respect o[ any loan to be raised by any company or proposed company. 38 , Letter of licence that is to say, Fifty rupees. any agreement between a debtor and his creclitiors that the letter shall for a specified time suspend their claims and allow the debtor to carry on business at his own discretion. , " iJjE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 1215
39. Memorandum of Association of a Company
(a) If accompanied by articles Two hundred rupees. of association under section 26, 27 and 28 of the Companies Act, 1958.
(b) If not so accompanied.
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 ), Respondentia 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 mortga~or on agreed to be g1v.cn .
(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. Five hundred !·upees. The same duty as a conveyance (No. 23) for a market value equal to the amount secure<J by such deed. The same duty as a Bond (No. 15) for the amount secured by such deed.
(c)(i) When a collateral or Three rupees. auxiliary or additional or substituted security, or by 1216 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2D01 ~--.- 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.
(ii) and for every Rs. 1,000 or part thereof secured 1n excess of Rs. 1,000. Exemptions ( 1) Instruments executed by persons taking advance under the Land Improvement Loans Act, 1983 or the Agriculturists' Loans Act, 1884, or by their sureties as security for the repayment of such advances.
(2) Letter of hypothecation accompanying a bill of exchange.
42. Notarial Act, that is to say, 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 not any public.
43. Note or Memorandum sent by a Broker or Agent to his Principal intimating t~e purchase or sale on account of such principal. Four rupees . ' Act. XIX of 1883 . Act. XII of 1884 Fifteen rupees. 0 J»E ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 - 121 7
(a) of any goods exceeding in Five rupees . value twenty rupees.
(b) of any stock or marketable Five rupees for every security exceeding in value Rs . 10,000 or part thereof twenty rupees . of the value of the stock or security.
Note of Protest by the Master of Ten rupees . Ship 45 _, PARTITJON- Instrument of The same duty as a Bond [As defined by section 2( 15)]. (No. 15) for the amount or the value of the separated share or sh are s of the property. N.B. - The largest share remaining after the prop erty is partitioned (or if there are two or more shares of equal value and not smaler than any of the other share then one of such equal share) shall be deemed to be that from which the other shares are 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 th e 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 three rupees and thirty paise ; 1218 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004
(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 fifty times the annual revenue,
(c) Where a final order for effecting a p::irtition passed by any revenue authority or any Civil Court, or an award by qn arbitrator directing a partition is stamped with stamp required for an instrument of partition and an 1ment of partition in , .mce of such order of .t 1vard is subsequently executed the duty in such instrument shall not exceed three rupees and thirty pa1se.
46. Partnership A - Instrument of -
(a) where the capital of the The same as the Bond partnership does not exceed (No. 15) Rs . 1.000.
(b) in any other case B - Dissolution of - Rupees one hundred Power or Pledge -See Fifty rupees. Agreement relating to deposit of Title deeds Power of Pledge (No. 6)
48. Power of Attorney (As defined by Sec. (21 ), not being proxy
(a) When executed for the sole Fifteen rupees purpose of procuring the .. THE ASSAM GAZETTE, EXTRAORDINARY. SEPT. I 8, 2004 1219 .0 registration of one or more documents in relation to a single transaction or for admitting exceution of one or more such documents.
(b) When required in suits or Fifty rupees proceedings under Presidency Small Cause Courts Act, 1882.
(c) When authorising one One hundred rupees person or more to act in a single transaction other than the case mentioned in clause (a).
(d) When authorising not more Two hundred rupees than five persons to act jointly and severally in more than one transaction or generally. J ( e) When authorising more Four hundred rupees than five, but not more than ten persons to act jointly and severally in more than one transaction or generally.
(f) When given for consideration Same duty as a conveyance and authorising the attorney (No . 23) for the amount of to sell any immovale the market value. property .
(g) In any other case
54. RECONVEYANCE OF MORTGAGED PROPERTY -
(a) If the consideration for · which the property. was mortgaged does not exceed Rs.1000.
(b) If any other case One hundred rupees The same duty as a conveyance (No . 23) for the amount of the market value as set forth in the conveyance. Sixty rupees. ' 1220 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 , 55 . Rel ease
(a) if the amount or value of The same duty as a Bond the claim does not exceed for such amount or value Rs. 1000. as set forth in the Release.
(b) in any other case 57 . Security Bond or Mortgaged Deed executed by way of security 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. Fifty rupees.
(a) wten the amount secured The same duty as Bond does not exceed Rs . 1,000 for the amount secured.
(b) in any other case Fifty rupees.
58. Settlement A. Instrument of. (including a The same duty as a deed of dower) . conveyance (No. 23 ). B. Revocation of.
60. Shipping order 61 . Surrender of Lease
(a) when the duty with which the lease is chargeable does not exceed ten rupees.
63. Transfer of Lease · by way of assignment and not by way of under lease. / The same duty a s a conveyance for a sum equal to the amount of value of the property concerned as set forth in the instrument of revocation. Five rupees. The duty with which such lease is chargeable. The same duty as a conveyance (No. 23) for a market value equal to the amount of the market value for the transfer. ..,,,. • c THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 1221 Exemptions Transfer of any lease exempt from duty.
64. Trust A.- Declaration of, or concerning any property when made by any writing not being a will B.- Revocation of, or concerning, any property when made by instrument, any other than a will. I
65. Warrant for Goods The same duty as a Bond for a sum equal to the amount or value of the property concern, as set forth in the instrument. The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding thirty rupees. Five rupees." M.K.DEKA, Commissioner & Secretary to the Govt. of Assam, Legislative Department, Dispur . GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21 (Ex-Gazette) No. 3 79-500-600-18-9-2004.