The ASSAM STAMP (AMENDMENT) ACT, 1950
300

ASSAM ACT Vll OF 1950

*TH E ASSAM STAMP (AMENDMENT) ACT, 1950

[Published in the "Assam Gazette, Extraordinary", dated the 30th Marco 1950]

An

Act

_to_ amend the Indian Stamp Act, 1899, in its application to Assam

Preamble.-Wbereas it is expedient to increase temporarily the revenues of

Assam and for that purposes to amend the Indian Stamp Act, 1899 (lT of 1899),
hereinafter called the principal Act, in its application to Assam, in the manner
hereinafter appearing;

It is hereby enact.:d as follows :-

1. Short title, extent and commencement.-( J) This Act may be called the

Assam Stamp (Amendment) Act. 1950.

(2) It extends to the whole of Assam.
(3) It shall come into force on tht! first day of April 1950 :tnd shall remain
in force for a period of five years.

2. Amendment of section 3.- Jn section 3 of the principal Act,
(1) after clause (c) the following shall be inserted, namely :-

" Provided that, except as oth.:rwise expressly provided in this Act, and

notwithstanding anything contained in clauses (a). (b) or (c) of this section
the amount indicated in Schedule _I_ to this Act shall. subject to the exemp-

tions 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,-

(aa) every instrument, mentioned io Scbei..lulc T as chargeable with duty
under that schedule, which. not having been previou~ly executed by
any person, is executed in Assam on or after the first day of April
1950: and

(bb) every instrlllllent mentioned in Schedule l as chargeable with duty
under that schedule, which, not having been previously executed by
any person, is executed out of Assam on or after tbe tirst day of
April 1950, and relates to any property situated, or to any matter or
thing done or to be done in Assam, and is received in Assam,"

(2) after the word "provided" the word "also" shall be inserted.

3. Amendment of section 4(1).-In sub-section (1) of section 4 of the
principal Act-

for the words "one rupee" the words "two rupees" shall be substituted.

4. Amendment of section 6.-In section 6 of the principal Act,-
In the proviso, for the words "one rupee" the words "two rupees" shall

be substituted.

5. Amendment of section 28(4).- I n the proviso to sub-section (4) of
section 28 of the principal Act, for the words "one rupee" the words ~'two
rupees" shall be substituted.

*For statement of Objects and Reasons _see_ "Assam Gazette". 1950, Par! V,

page 32.


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6. Amendment of section 32.-Jn section 32 of the princip::tl Act-

O) in clause (a) of the proviso, after the words ·•any instrument" the
words "other than an instrument chargeable witb a duty under

clause (bb) of the first proviso to section 3" shall be inserted ;
(2) the word "or" at the end of clause (b) of the proviso shall be omitted ;
(3) after clause (c) of the proviso the following shall be inserted, namely:-

"or

(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 from the date on which it is first received in
Assam."

7. New Schedule IA.-ln Schedule I to the principal Act. for items

t{os.l-12, 15-20. 22-26, 28-36. 38-46. 48, 50-51, 54-61 and 63-65, the following
sball be substituted, namely-

'SUHEDULE I

_Stamp duty_ _on_ _certain Instruments under_ _the_ _Assam Stamp (Amendment) Act, 1950._

_(See_ section 3 and first proviso)

D~srriplion of' insu·umrnt Proper stamp-duty

( I) (2)

L ACKNOWLI!.DOMENT of a debt ex- One anna.

ceeding tv.•t>ntr rupees in amount or

value, written or signed _by_ or on behalf

f, a debtor in order to supply evidence
f such debt in any book (other than a
aoker's pass-book) or on a separate

ieee of paper when such book or paper is

eft in the creditor's possession: provided
hat such acknowledgment does not con-
ain any promise to pay the debt or any

ipulation to pay interest or to deliver
ny goods or other property.

2. ADMINISTRATION-BOND includ-
' g a bond given under section 6 of the
overnment Savings Banks Act, 1373,

Act V of 1873), or section 291 or
ction 375 or section 376 of thl' Indian
uccession Act, 1925 (Act XXXIX of

925).

(a) Where the amount do<>s not The ~a me duty as a Bond (No.l5)
exceed Rs.l ,000 for such amount.

(b) in any other case Ten rupees.


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###### 302

( Sched~le /)

Description of illstrucrion Proper stamp-duty

(I) (2)

3. ADOPTION-DEED, that is to say, Twenty rupees.

fi~W instrument (other than a will), re-
cording an adoption, or conferring or

.flurporting to confer au authority to
adopt.

AovocATE.-See Entry as an advo-

cate (No.30).

4. AFFIDAVIT, including an affir- Two rupees.
mantion or declaration in the case of
persons by law allowed to affirm or
declare instead of swearing.

_Exemption_

Affidavit or declaration m writing
when made-

(a) as a condition of enli~tment

under the the Indian Army
Act, 1911 (Act VIII of 1911).

(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 enabl-

ing any person to receive any
pension or charitable allowance.

5. AGREEMENT OR MEMORANDUM

OF AN AGREEMENT-

(a)              -              -              -              -              -

(b) (i) if relating to the sale of a Subject to a maximum of
Government security ; rupees , two annas for

Rs.l 0,000 or part thereof,
value of the securitY.

(ii) if relating to the safe of a Two annas for

share in an incorporated com- part thereof of
pany or other body corporate; share.

(c) if not othrewise provided for ; One rupee. _'I_


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**303**

_(Schedule_ _I)_

Description of instrument Proper stamp-duty

(I) (2)

(d) executed for service or for Four annas.
performance of work in any
estate whether held by one

person, or by more persons than
one as co-owners, and whether
in one or more blocks, and

situated in Assam, where the

advance given under such agree-

ment does not exceed fifty ru-

pees.

_Exemptions_

or memorandum of

(a) for or relating to the sale of

good~ or merchandise exclusive-

ly, not being a note or mernoran-
Jum chargeable under No.4.:3.

(b) made in the form of tenders
to the Government of I ndia for,

or relating to, any loan

AGREEMENT TO LEASE. -Scr lease

).

RELATING TO OEPO·

OF TlTLC:·DEEDS, PAWN OR PLFDCE,

is to say, any instrument t:vidcneing

agreement relating to-

**(1)** the deposit of title deeds or ins-

constituting or being evidence
e title to any property whatever
than a marketable security), or

the pawn or pledge of movable

.,,.,.,,~ .... .,, where such deposit, pawn ot·
been made by way of security

the repayment of money advanced
to be aclvancecl by way of loan or an

ting or fu lure debt-

(a) if such loan or debt is repay-

able on demand or more than
three months from the dale of


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304

_(Schedule_ I)

Description of instrument Proper stamp-duty

(I) (2)

the instrument evidencing

the agreement-
If drawn in If drawn on

set of two, for set of three for
If drawn each part of each part of
singly the set the set

Rs. Rs. a. p. Rs. a. p. Rs. a. p.

(i) when the amount of the
loan or debt does not
exceed 200 0 4 6 0 3 0 0 6

(ii) when it exceeds Rs.200 but

does not exceed 400 0 9 0 0 4 6 0 3 0

Ditto 400 ditto 600 0 13 6 0 7 6 0 4 6

Ditto 600 ditto 800 I 2 0 0 9 0 0 6 0

Ditto 800 ditto 1,000 6 6 0 12 0 0 7 6

Ditto 1,000 ditto 1,200 II 0 0 13 6 0 9 0

Ditto 1,200 ditto 1,600 2 4 0 1 2 0 0 12 0

Ditto 1,600 dittO 2,500 3 6 0 Ill 0 2 0

Ditto 2,500 ditto 5,000 6 12 0 3 6 0 2 4 0

Ditto 5,000 ditto 7,500 10 0 0 5 0 3 6 0

Dit.to 7,500 ditto 10,000 13 8 0 6 12 0 4 8 0

Diuo 10,000 ditto 15,000 20 4 0 10 2 0 6 12 0

D iuo 15,000 ditto 20,000 27 0 0 13 8 0 9 0 0

Ditto 20,000 ditto 25,000 33 12 0 16 14 0 11 4 0

Ditto 2 ,000 ditto 30,000 4{) 8 0 20 4 0 13 8 3

and for every additional Rs. 10,000 [or ] [part ]
thereof in excess of Rs.30,000 .. 13 8 0 6 12 0 4 8 0

(b) if such loan or debt is repay- Half the duty [payable ] [on ]

able not more than three or debt under clause _(a)_

months fmm the date of such clause (a) ( ii) for the a
instrument. secured.

7. APPOINTMENT IN [EXECUTION ] OF Twenty-five rupees.

A POWER, whether of trustees or of pro-
perty , movable or immovable, whether
made by any writing not being a will.

8. APPRAISEMENT OR VALUATION

made otherwise than [under ] [an ] [order ]
of the Court in the course of a suit-

(a) where the amount does not [The ] [same ] [duty ] [as a B][ottomr][y ]

exceed Rs.l ,000. (No. l6) for such amount.

(b) in any other case. Ten rupees.


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( Scfledttle _I)_

Description of instrument

(I) (2)

_Exemptitms_

(a) Appraisement or valuation

made for the information of one
party only, and not being in
any manner obligatory between
panics either by a~reemen t or

operation of law.

(b) Apprai:.emenl of crops for thf"

purpose ol asccttaining the

amount to be gh·cn to a landlorrl

as rent.

9. APPR.ENTICESHIP·l>EEO, including Ten n1pees.

ery writing relating lo the sen·ice- or

ition of any appren lice, clerk or scl'vaHl

laced with auy master to lea.rn an) pro-

essiou, trade ur etnployrncnt: not h ::illg

rticles of Clcrk-,hip (~o.l J ).

_gwmptions_

Instrum ent~ of apprenti~:c:-ship exc•

uted IJy a l'vfagistratt: under the Ap·

rentice::. . \ ct, W:'>U (Act ~\JX uf W.JO,~.

r by which a person is apprenticed by, or
t the charge of, any public clr-.u·ity.

10. ARTICLES 01 i\SSOUIA'l'ION OF A

CoMPANY-

(a) where the Hominal share Fif'ly rupees.

capiral rlnc.> not C'XCf't•d one
lakh of mpft·s;

(b) where til<: n<,tnitt:11 ~han.: c.:api·

taJ CXCCI'dS VliC J.tkh.

Art id e ~ nf ; 1 " Y as~o< i•Hion n .. l i<H'mt d

r proiit aud r cglsll'rcd under Sc"Ctl<llt _21,_

ftlt l' lndi,tn C:ompn11ics Ad, 1 ~1:{ (:\.-1

II of 1913). _See_ also :\'l<:mOT"andllnt of

\&.<;oriilt iott of a C:ott1p<lll\ .. '\o)\tt)


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306

_(Schedul8 I )_

Description on instrument Proper stamp-duty

(1) (2)

11 . ARTICLES OF CLERKSHIP or contract Two hundred and fifty r upees.

whereby any person first becomes bound
to se!Ve as clerk in order to his admission

as an attorney in any High Court.

AssiGNMENT- See Conveyance (No.23),

Transfer ( 'o.62) and Transfer of leal:>e

(N(,.63), as the case may be.

ATTORNEY-See entry as an Attorney

(No.30), and Power-of-attorney (No.48).

AuTHORITY TO _ADOPT--Sec_ Adop-

tion-deed (No.3).
12. AWARD, that is to say, a.ny deci-

sion 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 same duly as a Bond (No.1·

the property to which the for such amount .

..1ward relates as set forth in
such award does not exceed
Rs.l,OOO ;
(b) if it exceeds Rs.l,OOO b ut does Ten rupees.
not exceed Rs.S,OOO ;
and for every additional Rs.l ,000 Eight axmas subj ect to

or part thereof in excess of of ftfty TUpees.
Rs.5,000.

_E:>.·emptions_

Award under the Bombay District

Municipal Act, 1901 (Bombay Act III of
190 I), Section 160, or the Bombay H eredi-
tary Offices Act, 1874 (Bombay Act IIJ of
1874), Section 18.

13.               -               -               -

14.               -               -               -               -

15. BoND [as defined by section 2(5)],

not being a DEDENTURE (No.27), and not
being otherwise provided for by this Acl,
or by-the Court-fees Act, 1870 (Act VII of
1870)-

. where the amount or value secured Two annas.

does not exceed Rs.l 0 ;

where it exceeds Rs.IO and does not Four annas.

exceed Rs.50 ;

where it exceeds Rs.50 and does uot Eight annas.

e..'(ceed Rs.lOO ;


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_(Schedule_ 1)

Dc~.:riptiotl ol' in,uun.,..nt Prover Hatup-duty

( I) (2)

where it exceed~ R.s.lUO and docs not ~)ne ntpcc.

~x<.eed Rs.200 ;

'"!ten: it exceeds Rs.200 and docs not Two rupe<·-; low annas.

e:xceed Rs. 300 ;

where it exceeds &.300 and doe~ not Three rupe~.
exceed Rs.400 ;

where it exceeds Rs.400 and does not Three rupees lweln: aunas.

e.xceed Rs.500 ;

where it exceed!) R~ . .JOO and does uot Four rupee.., ei~bt annas.

cxceecl..Rs.600 ;

where j t exceeds Rs. 000 and du~.:~ noL Fi,ce rupees iuur aunas.

cxct'ccl Rs. 700 :

where it exceeds L{s. 700 and does not i:iix rupee~ .

~:xceed Rs.80U ;

where it exceeds Rs.800 and doc!> n•>t. Six rupees twelve au11~: .,.

exceeds Rs. 900 ;

where it exceeds Rs. 900 and docs not Seven rupees eight amJ..\.;,

exceed Rs.l,OOO ;

and fol' every Rs.SOO or part thereof Three rupee:; twelve <lnnas.

in cxcess ofRs.l,OOO.

_See_ Administration-lkmcl (No.:l)>

Bottomrr Bond (No.l6), Customs Bond
(No.:-!6), Indemnity Bond (No.34), Res-

pondentia. Rnnd (No.56), Security Bonet

( ~o.57).

_EA'CmjJiions_

.Bond> when execUted by-

_(a)_ headmen nominated under

rules framed in accordanci.'

with the Bengal Irrigation

Act, 1876 (Beng·. Act Ill of

1876), Section 99, for the

due performance of their duties

under thal Acl ;

(b) any person lor the purpo~e

of guaranteeing that the locat
income d erived ti·om private

subscriptio1l!! to a charitable

dispensary or hospital or nny
o ther object of public utility,
shall not be less than a sprcific<.l
:.urn per memem.


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###### 308

J)

Dcscriptiou of i n~tnunrnt PJ·upcr-slamp·duty

(I) (2)

16. BoTTOMRY BoNo. that is Lo

say, any instrument whcr~by the mast<'r

of a sea-going ship borruw~ money on

the security of the ship to enable hirn to

preserve the ship or prosecute her voy-
age-

where the amoun l or value secured _'l h1 ee_ annas.

does not exceed Rs.lO :

where it exceeds Rs.l 0 and docs Six annas.

not exceed Rs.50 ;

where _it_ exceeds Rs.50 and docs Twelve a nnas.

not exceed Rs.lOO ;

where it exceeds Rs.IOO and doe:. One rup~e eight annas.

not exceed Rs.200 ;

where it exceeds Rs. 200 and does Two rupees four annas.
not exceed Rs.300 ;
where it e..xceeds Rs.300 and does Three rupees.

not exceed Rs.400 ;

where it exceeds Rs.400 and docs Three rupees twelve annas.

not exceed Rs.500 ;

where it exceeds Rs.SOO and does Four rupees eight annas.

not exceed Rs.600 ;

where it exceeds Rs.600 and does fi\•e rupees four annas.

not exceed R s.700 :

where it exceeds Rs.700- and does Six rupees.

not exceed Rs.800 ;

where it e..xceeds Rs.800 and does Six rupees n,,-clvc annas.

not exceed Rs.900 ;

where it exceeds Rs.900 a nd docs Seven rupees eight annas.

not exceed Rs.l ,000 ;

and for evety Rs.500 or part Three rupees twelve annas.

thereof in excess of Rs.l,OOO.

17. CANCELLATION-Instrument of Seven rupees eight annas.

(including any instrument by which any
instrument previously executed _is_ can·
celled), if attested and not otherwise

provided for.

###### See also RELEASE (~o.55}, Revo-

cation of Settlement (No.58-B), Surren·

der of Lease (No.6l), R evocation of

Trust (No.64-B).
18. CERTIFICATE OF SAL£ (in res•

pect of each property put up as a separate

lot and sold), gtantcd to the purchaser

of any property sold by public auctiou

by a Civil or Revenue Court, or Collector

or other Re\·enue officcr-

(a) where the purchasc                  - oncy Four anna!>.

does no~ exceed Rs.l 0 ;


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_(Sc/u>rluft•_ / )

Ut"SLripltou nl i nstl UIU<Ill Pwpct statnp-dul}

{I) (2)

(b) where dw purd~<tsc-muuey Eight <IUII<I~ .

c'{n:ed'l R~.Ju, l>t tt docs

uot t:·xcccd Rs.23

(r ) in .:lly othc1 case The same rlut r as a conve >'>l

(Nu.~ ~l ), for a comidcratio11 cq

to the alllount of the purch <.
moncv only.

I U. GJ::RTIFICAT£ nR OTI-JF.R noct- I' wo <J.rmas.

MENT evidencing the right ot Iitle of i.ilc
holder thcl'enfor any other pcrl>on, either
to any shares, ~nip or .-1ock in or or <Ill~

i ncorporated compan~ or t>1hcr l>orl:

corpora re, r. r to becomt' prop• i.-tc•r of

sha1 cs, .<.crip or 1;tocJ.: in or or any sueh

rumpany or b11d)'·

_See_ LnTER 0 ~ .\ Ll.\1 l.\11·.£1; l I))

SnAREs (~'io.3u ) .

:20. CHAn·rER I'ARn, that i.o., lo say, J 'wo 1 upee~.

auy instrumnll (except an agrPemc1l t

for 1 he h li'C _o(' a_ llt~·Slc';\lller ), whtTCb) a

vcs;.cJ or ~onw :,pecifird pt i11cipal parl
thereof i$ let l(n 1 he specified purposes

of the char1c1 , whether j t indndes a

penalty clause or not.

###### * *

:!2. C O.\fPO:,r'J HJ:-H>CJ:.ll. tit at 1s 10 'l'wr ll l y 1uper<·.

::,ay, any iastnunclll executed by a

debtor, whereby he convey:s his pro·

pert y lor the bene fir of his creditors, or

whereby payment of a composition Pl'

dividend on their· dchh i~ ~ccured 1.o

the creditors, or whereby provision is
made for the cuutinuaucc of Lhc deb-

tor's busiuc~!>, under the :.upervision of
inspectors or under letter:; of liceme,

for the benefit of his creditors.

2S. CoNVEYANCE La ~ defined b~

section :2(10)], not being a Tnu13fcr

charged or exempted 11nder )ilo.n2-

\\'here the tullOltlll or \'Him· · ,f tlw 'rw<'l\·e anna,;,

t·omickrattOll liw ~udt Cllll\'t\ -
..tllt:e <.Is set forth thcrciu dot''>

###### uot ext.:eed Rs.!iO ;


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###### rno

_(Schedule_ I)

Description of instrument Proper stamp-duty

(I) (2)

where it exceeds Rs.50 but does One rupee eight annas.

nol exceed R~.l 00 ;

where it exceeds Rs.lOO but does Three rupees.

not exceed Rs.200 ;

where it exceeds Rs.200 but does Four t'Upccs eight annas.
not exceed Rs.300 ;
where il exceeds Rs.300 but docs Six rupees.

not exceed Rs.400 ;
where it exceeds Rs.400 but does Seven mpc~ eight annas.
not exceed Rs.500

where il exceeds Rs.500 but does )1ine rupees.
not exceed Rs.600 ;

where it exceed-; R.s.600 but does Ten rupees eight annas.

not exceed Rs. 700 _;_

where it exceeds Rs.700 but does Twelve rupees.

not exceed Rs.800 ;

where it exceeds Rs.800 but does Thirteen rupees eight anuas.

not exceed Rs.900 ;

where it exceeds Rs.900 but does Fifteen n tpee::s.

not exceed Rs.I,OOO ;

and for every Rs.500 or part there- Seven rupee~: eight annas.

###### of in excess of Rs.l ,000.

 Exemptions

Assignment of copyright under

the Indian Copyright Act, 1914
(Act III of 1914), section 5.

Co·PARTNERSHIP•DEED.-See Part·

nership (No.46).

24. COPY OR EXTRACT, certified

to be a true copy or extract or by order

of any public officer and not chargeable

under the Ia w for the time being in force

relating to court•fees-

(i) if the original was not charge• One rut:Jee.

able with duty, or _if the_ duty

            - with which it was chargeable

does not exceed one rupee ;

_(ii)_ in any olher case not falling T wo rupees.
within the provisions of section
6A.


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_(Schedule_ _I)_

Description of irntrumenl Proper stamp-duty

{I) (2)

_ExemjJtions_

_(a)_ Copy of any paper 1·vl1ich

a public officer is expressly

required by law lo make or

rurnish for record in any public
office or for any public purpose.

(b) Copy of or extract fi"om, any

register relating to births,

baptisms, namings, dedica-

ticms, marriage~. divorc<:~s.

deaths or burials.

25. OotJN'l'ERPART OR DuPL.IUATE of'

any instrument, chargeable with duty and
in respect of whidt the pr()per dut r Ita~

bec·n paid ·

(a) iC the duty w.ith which the or i- T he same dn lv as is payble ~on t}

gimtl instrunwnl i:> chargeable original.         -
does !1<>1 exceed t\I'CJ rnpces ;

(b) in any other case not Jalling Two mpecs.

within the provisions of sf'c-

[ion 6A.

_Exemption_

Counterpart r>f any lease granted to

a cultivator, wheu such lease is f.Xt~mptcd

fi·om duty.

~6. CusTmls-HoND-

(a) where the amount dew!: not ex · The ~amc duty as a Bottomrv Bon

cecd Rs.l ,000 (Nn. l6) for such amonnt.'

(b) in nuy nthcr case '1 'en rupees .

27. ...

#### • • •

28. D ELIVER Y ORDER lN RESPECT OF One ann:1.

cooos, that is to :my, any inslrumcut cu-
titling any person therein named, or his

assigns or the holder thereof, to the deli-

very of any goods lying i.n any clock or porl
or in any warehouse in which goods an·

stored or deposited on renl or hire, or ttpon
;:my wharl~ such instrument being signed
by or on behalf of the; owltcr of sur.h good~

upon the sale or tr;:wslb· of the pmp('ny
therein, wht"n sw:h goods exreed in vaiLtt'

*wenty rupees.


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312

_(Schedule_ _I)_

Description of instrument Proper stamp-duty

(I) (2)

DEPOSIT OF TITLE-DEEDs-See Agree·

ment relating to Deposit of Title-deeds,
Pawn or Pledge (No.6).

DISSOLUTION OF P ARTNERSitLP-See

Partner!;hip (No.46).

###### 29. DivORCE-Instrument of~ that is to Five rupees.
say, any instrument by which any person
effect.; the dissolution of his marriage.

D oWER-Instrument of, _See_ Settle-

ment (No.58).

D uPLICATE-See Counterpart (l o.25).

30. ENTRY AS AN ADVOCATE, \1 AKlL OR

A'rl'ORNEY ON TI-lE ROLL OF .\NY Hrcn
CouRT, under the I ndian Bar Councils
Act, 1926 (Act XXXVIll of 192u), or in
excercisc of powers conferred on such
Court by Letters Patent or by the Legal
Practitioners Act, 1884(Act IX of 1884)-

_(a)_ in the case of an Advocate or Seven hundred and fift}' rupees.

Vakil ;

_(b)_ in the case of an Attorney Five hundred rupees.

_E:mnption_

Entry of an Advocare, Vakil or

Attorney on the roll of any High Court,
when he has previously been enrolled in a

High Court.

31 . ExcHANOf: or·· PROPERTY               - Instru- The same duty as a conveyance

ment of. (No.23) for a consideration equal

to the value of the property of

ExTRACT- See Copy (No.24·). greatest value as ~et forth in such

instrument.

32. FURTHt::R CHARGE- Instrument

of, that is to say, any instrument imposing
a futher charge on mortgaged property-
(a) when the original mortgage Tlte sarne duty as a conveyancr

is one of tbe description refer- (No.23) for a consideration equal

red to in clause (a) of ,\rticle _w_ 11tc amoum of the further charge

No.40 (that is, with pos~es­ secured by ~u c h justrument. '

sion) ;


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313

_(Schedule_ /)

llc:scn!Jlion ul I US i flllUUll !'roper starnp-duty

II) (2)

_(b)_ when :.tt< .. h u1onga~e b om; of

Ll ll: d<.::,cripLion rcll;rrcd to itJ

cl,msc (b) of Atticlc No.40
(that i:,, wiihoul posscs~io tr )-

_(i)_ il" ut the tum: of cX('Ctttiun ofti,c Tl.c same duly as a conveyance

instrument uf l .1 !her dutg(' _(I\ CJ.23)_ for a considern tion cy ual

P?:;se::;~ion ul' Lire prnpt.rL}' is to the total amount of the chargc

g1vcu ur Hg!'tl'U to IJc gi \'Cll including the original mortgage

ttndct ~udr iustrumcltl. and an) further charge already

mack), less the dn ty ulready paid

on such nriginal mortgage and fur-

ther charge.

(ii) if posses~:ion is not Ml givcn Th~:. same dul) a::. Hom.l (:'\u.15) lor

tl1e amrJttnt of the further charge

set nrcd b) sueh imtnuncnt.

###### :n. GrFl - ln:,trumcllt 01; not hciug a l'ho.:: s1.mc duty a:. a conveyance

tLielltt:llt (Nu . .SU) n1 \Vi i! ur 'l'ran~kr (l':o.n) for a ct111sidcralion equal

(l\o.G2). to 1 hc \·alue 0f the property as set

fort!J in ~~u ll imtrumcnt.

HIRING !\(JR.C.E~IEN'l or ,l;.;rcCillt:nt lor

     - e, _.S'ee_ /\grcemull (No.!>).

J-4. l NoEMNlTY Bor-;o l'he same d uty as a :;c<:urity Bond

(:'\o.5 7) for the same amount.

{1\ :; t •Gt:l'OR~lHI' Dl:.l:ll .

~ i tion-Dl'cd (:\o.~~).

:~5. L:.:.sL, im· ! ndi!l~~ <.!It ttnderka~~. or

sub-lca~c and •til}' <•gn:cnJr=.ll to kt 01 ::;ub-

###### lel-

(a)wlttTt: b} ,wl1 !e.t~c tltl' H:lll i:,

n~ed and no pruninm i, pcaid

or deliy,·rccl-

(i) witcH· tl~t · k ,c pnrpt\J'I;. lo ht: l'he !•amc duly as a Bo ttomry lionel

fut a liTUJ ot· lc , lltan vnc (1\u.ltl) for the wbolc <tmount pay-
yt·ar ; uhk 01 tlcliH-rablt: uudcr suclr lca~c.

(i1) wlren: lha· l.        - ~se pmpoll,; to l1e 'i he ~·.au.t· du ty ~s a Boltonny Bond

fin· a lt rm t•f trill lc:;s than t>llt: ( .'\o.l i.) Jut rl:c .11no11 n 1 or va luc
year 1>111 lh>l nt••n· lh<~P !ave of tlrt: ;\\ t·r;•gl' ;mnual 1 cnt rl'scrvnl.
year.> ;
(iii) where the k<t~c ptrr ports tu he J h, '-<IIlii' dnly ;r-; ;, conveyance

1;·1 it tCrlil txc(:cding h•c (~o.'2 3 ) lor a < o11sidcration t'<f' '''l

)1'.1r~ .lttd IIPl 1 X( ceding ten to the <tJlto•nH nr vulue of the aver<~tr~

\(,U'• ; ,, 11111 u:. I 1· JJI r 1 ·set vecl. _J_


-----

**314**

_(Schedule_ _I)_

Description of instrument Proper stamp-duty

(1) (2)

(iv) where the lease purports to be The same duty as a

for a term exceeding ten years, (No.23) for a consideration equal

but not exceeding twenty to twice the amount or value of the
years ; average annual rent reserved.

_(v)_ where the lease purports to be The same duty as a conveyance

for a term exceeding twenty (No.23) for a consideration equal

years, but not exceeding to three times the amount or value·
thirty years ; of the average annual rent reserved.
(vi) where the lease purports to be The same duty as a conveyance

for a term exceeding thirty (No.23) for a consideration equal
years, but not exceeding one to four times the amount or value
hundred years ; of the average annual rent reserved.
(vii) where the lease purports to be The same duty as a conveyance

for a term exceeding one hun- (No.23) for a consideration equal
dred years or in perpetuity ; in the case of a lease granted solely

for agricultural purposes to one·

tenth and in 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.

_(viii)_ where the lease does not The same duty as a conveyance

purport to be for any definite (No.23) for a consideration equal
###### term; 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 conti·
nued so long.

_(b)_ where the lease is granted for The same duty as a conveyance
a fine or premium, or for (No.23) for a consideration equal
money advanced and where to the amount or value of such fine
no rent is reserved ; or premium or advance as set -tnrth "'~

in the lease.

(c) where the lease granted for a The same duty as a conveyance
fine or premium, or for money (No.23) for a consideration equal
advanced in addition to rent to the amount or value of such fine
reserved ; 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 deli·
vered :

Provided that, in any case when 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

shaH nort exceed twelve annas.


-----

_(Schedule_ _D_

Description of imtrument Proper stamp-duty

(I) (2)

_Exemption_

_(a)_ Lease, executed in the case of
a cultivator and for the pur-
poses of cultivation (including
a lease of trees for the produc-

tion 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
purpose of cultivation shall
include a lease of lands for
cultivation together with a
homestead or tank.
_(b)_ Lease of fisheries granted

under the Burma Fisheries Act,

1905 (Burma Act III, 1905),
or the Upper Burma Land and
Revenue Regulation, 1889
###### (III of 1889).

_Explanation.- When a_ lessee under-
to pay any recurring charge, such as

~:nuPrr'""'"nt revenue, the landlord's share
or the owner's share of municipal
or taxes, which is by law recoverable
the lessor, the amount so agreed
be paid by the lessee shall be deemed to
part of the rent.

36. LETTER OF ALLO'ThffiNT OF SHARES Twoannas.

any company or proposed company, or
respect of any loan to be raised by any

ei.iltc>ntpalny or proposed company.

OR OTHER

### • • • •

###### *

LETTER OF LICENcE, that is to say, Fifteen rupees.

agreement between a debtor and his

that the latter shall, for a speci-

time, suspend their claims and
the debtor to carry on business at his

discretion.


-----

316

_(Schedule_ ij

Dl>sCription of instrument Proper stamp-duty

(I) (2)

39. MEMORANDUM OF AssociATION OF

COMPANY-

_(a)_ if accompanied by articles of Thirty rupees.
association under section 17
of the Tndian Companies Act,

1 9~3 (Act VII of 1913) .

(b) if not so accompanied-

(i) where the nominal share capi- Eighty rupees.

tal does not exceed one

1akh of rupees ;

One hundred and thirty ·lupees.

_(ii)_ where the nominal share

capital exceeds one lakh
ofrupees ;

_Exemption_

Memorandum of any association not

formed for profll and registered under sec-

tion 26 of the I ndian Companies Act, 1913

(Act VII of H.l l3).

40. M oRTOAOJo:-DEEO, not being an

agreement xclaling 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)-

The same duly as a conveyance

_(a)_ when possession of the property

(No.23) for a consideration equal

or any part of the property

to the amount secured by such deed.

comprised in such deed is
given by the mortgagor or
agreed to be given ;

The same duty as a Bond (No.l5) for

(b) when possession is not given

the amount secured by such deed.

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 ;


-----

_(Schedule_ f)

ll~cription ofinsltum(·nt PtopC'r stnml -dllly

(1) (~)

(c) when a collateral or auxiliary Twelve ann:as.

or ndditional or substituted

           - rcurity, or IJy way of fur-

ther as>uraltcr lor the ahovr
mc·nt ionrcl purpose where the

prim ip:>l or· primary ser111 it)

              - duly s t:~mp ~: cl -f(ll c·vc·ry

sttm secured not rxcc<·clin~

Rs.l ,000 ;

and liu· e\<:ry R s. l,OOO or p;trl Our.: n tp<'e.
thercoC ~ccun:d in c·xce•;•; ol
Rs.l,OUO.

_ExemjJ/ ior1s_

( I) Instruments CXL'<'utcd by

p<.:rsuns taking advantes under
the Land J mpto\'cnwn L Loans

J\ct, l Wl3 (Act X lX of WH3),

<•l th<' Agriculturi ,ts Lo:1ns J\ct,

lUll-! (t\ct XII of IBHIJ· ), or

by tht'ir surctie~ ns sc·curity ftlr
the n~pa~·mc rl L of such ndvances.

(2) Letter of' hypothcca li(m

;I( C<Htl!Joll1)'iHg a bill qf ex·
c h.mgc·.

41 . .!\fonTOA()I1 or A CROP induct-

ing any instrunwn t c·videnring an ''~~n-e­

mcnt to sccnrc the trpa) nH:nt of a lu.an
mnclt: upcm i1l l) mortgaw· or .l ('fop,

wheth •r till' crnp is 01 i!> not in C"-isktH't>
at tlw tinu. ul the mortgage-

(a) when lhc loan is r epa)'ahlc

not mnrc I han 1 h rcc· rnolltlts

from the dntc of tlw imtrtJ·

rncnt-

lC1r evf'ry s11m ~f'r11red not PXrr<'d- 'l\1<J anna.s.

in!{ Rs. 200 ; and (;,,. t'Vt'ry

.Rs-.2(J() OJ' p:t rl t ll(' J'I!of ~CI ' lll'<'cl

i 11 excr~~ nl Rs.2011 , Do.


-----

318

_(Schedule_ _I)_

Description of instrument Proper stamp-duty

(1) (2)

(b) when the loan is repayable
more than three months, but
not more than eighteen months

from the date of instrument-

for every sum secured not exceed- Four annas.
ing Rs.l 00 ; and for every

Rs.l 00 or part thereof secured Do.

in excess of Rs.lOO.

42. NoTARIAL AcT, that is to say, Two rupees.

any instrument, endorsement, note,
attestation, certificate, or entry not

being a PROTEST (No.50) made or
signed by a Notary Public in the execu-
tion of the duties of his office, or by any
other person lawfully acting as a Notary
Public.

_See_ also Protest of Bill or Note
(No.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 Four annas~
value twenty rupees ;

(b) of any stock or marketable Two annas for every Rs.5,000 or
security exceeding in value part thereof of the value of the

twenty rupees but not being stock or security.
a Government security ;

(c) of a Government security. Subject to a maximum of twenty

rupees, two annas for ever Rs.IO,OOO
or part thereof of the value of the
security.

44. NOTE OF PROTEST BY THE One rupee.

MASTER oF A _smP-See_ also Protest

by the Master of a ship (No.5 I).

ORDER FOR THE PAYMENT OF

###### Momv-See Bill of Exchange (No. l3).


-----

_(Schedule_ _T)_

Description of instrument Proper stamp-duty

(1) (2)

45. PARTITION-Instrument of (as The same duty as a Bond (No.l 5)
defined by section 2(15)]. for the amount of the value of

the separated share or shares or
property.

_N.D.-The_ largest share remaining after the

property is partitioned (or if there are

two or more shares of equal value and
not smallc.:r 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 contain-

ing an agreement to divide property in
severalty is executed and a partition is
effected in pursuance of such agreement
the duty chargeable upon the instnuncnt

effecting such partition shall be reduced by

thr amount of the duty paid in respect of
the first instrument, but shall not be less
than one rupee ;

(b) When land is held on revenue settlc;ment

fur a period not cxcocding thi rty years and
paying the full assessment, the value for

the purpose of duty shall be calculated at
not rnore than five times the annual revc·
**nue;**

(c) \Vhen a final order for efff'cting a partition
passed uy 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 instrunJcnt of partition in
pursuance of such order of award is subse-
quently executed the duty on such instru·

ment shall not exceed one rupee.

46. PARTNERSHIP-

A.- I nstrument of-
_(a)_ where the capital of the Five rupees.
partnership does not exceed
Rs.500 ;

_(b)_ in any other case- Twenty rupees.

B.-Dissolution of- Ten rupees.

P AwN OR PLEDGE-See Agreement
relating to Deposit of Title-deeds,

Pawn or Pledge (No.6).

47.      -      -      -      -      -      -


-----

320

_(Schedule_ T)

Description of instrument Proper stamp-duty

(I) (2)

48. PowER- OF-ATTORNEY-[ as ck-

fined by section 2 (21)], not being a

###### rroxy-

(a) when executed for the sole One rupee.

purpose of procuring the re-
gistration of one or more docu-
ments in relation to a single
transaction or for admitting exe-
cution. of one or more such
documents ;

(b) when requir~d in suits or One rupee

proceedings under the Presi-

dency, Small Cause Courts Act,

1882 (Act XV of 1882).

(c) when authorizing one person Two tupces.

or more to act in a single

transaction other than the case
mention in clause (a);

(d) when authorising not more Ten rupees.

than five p~rsons to act jointly

and severa lly in more than
one transaction or generally ;

(c) when authorising more than Twenty rupees.

five but not more than ten per-

sons to act jointly and severally
in more than om: transac tion or
generally ;
(f) when givt:n for eomidcr·ation The same duty as a conveyance

and authorising the attorney (No.23) for the amount of ~1e ir

to sell any immovable properly ; consideration. is

h

(g) in any other case Two rupees for each per~on alltho· aJ

rised. p

_ExjJlanation.-For_ the purposes of _N .B.-Thc_ term " Registration"

this Article more persons than one when iucludes every operation incidental
belonging to the same finn shall be deem- to registration under the Indian
ed to be one person. Registration Act, 1908 (Act _XVI_

of 1908).

49.      -      - ~      -      -
50. PRoTEST oF B ILL oR NoTe, Two rupees.

that is to say, any declaration in writ-
ing made by a 0rotary Public or other

person lawfu lly acting as such, attesting
the dishonour of a bill-of-exchange or
promissory note.


-----

**321**

_'(Schedule_ 1)

Description of imtrument

(1) (2)

51. PROTEST BY THE MASTER ot' 'Fwo rupees.

A SHIP, that is to say, any declaration of
the pa~ticulars 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 attestod 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).

52.     -     -     -     -     -

53.

### • • • • •

54. RECONVEYANCE OP MORTGAGED

###### ..

(a) if the consideration for The samt duty 113 a conveyance

which the property was mort- (No.23) for the amount of such

gaged does not exceed Rs.l ,000 ; consideration a~ set forth in the

reeonveyanee

(b) in any other case. Fifteen rupees.

55. RELEASE, that is to say, any

instrument (not being such a release as
is provided for by section 23-A), where-
by a person renounces a claim upon
another person or against any specified
###### property-

( a) if the amount or value of The same duty as a Bond (No.l5)
the claim does not exceed for such amount Ot value as set

Rs.l,OOO ; forth in the release.

(b) in any other case. Ten rupees.

56. REsPONDENTIA BoND, that is Tho same duty as a Bottomry Bond
to say, any instrument securing a loan (No.t6) for the amount of the

on the cargo laden or to be laden on loan secured.

board a ship and making repayment
contingent on the arrival of the cargo at
the port of destination.


-----

###### 922

_(Schedule_ I)

Description of instrument Proper stamp-duty

(I) (2)

REVOCATION OF ANY TRUST ON

SETTLEMENT-

_See_ Settlement (No.58) Trust
(No.64).

57. SEcURrrv BoND OR MORTG,\OE-

OEED, 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-

(a) when the amount secured The same duty as a Bond (No.l5)

does not exceed Rs.l ,000 for the amount secured.

(b) in any other case Ten rupees.

_Exemptions_

...

Bond or other instrument, when

###### executed-

(a) by head men nominated
under rules framed in accord-
ance with the Bengal Irriga-
tion Act, 1876 (Beng. Act

###### III of 1876), section 99, for
the due performance of their
duties under that Act ;

(b) by any person for the pur-

p0se 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.3-A of the rules

made by the Governor of Bom-
bay in Council, under section

70 of the Bombay Irrigation

Act, 1879 (Bam. Act VII of

1879).


-----

_(Schedule_ I)

Description of instrument Proper stamp-duty

(1) (2)

(d) executed by person taking ad-

vances under the Land Im-
provement Loans Act, 1883
(Act XIX of 1883) or the

Agriculturists Loans Act,

1884 (Act XII of 1884}, or by

their sureties, as security for
the repayment of such ad-

vances.

(e) executed by officers of Govern-

ment 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.- l nstrutnenL of (including a deed The same duty as a conveyance

of dower). (No.23) for 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 instrument of settle-
ment, and an instrument of settle·
ment in pursuance of such agree·
ment is subsequently executed, the

duty on such instrument shall not
exceed twelve annas.

_Exemption_

(a) Deed of dower executed on

the occasion of a marriage

between Muhammedans.

(b) H1udassa, that is to say, any
settlement of immovable pro-
perty executed by a Buddhist
in Burma for a religious pur-
pose in which no value has
been specified and on which a

duty of Rs. lO has been paid.


-----

_(Schedule_ f)

Description of imtru~ent Proper &tampoduty

(1) (2)

B.-Revocation of Tthe same duty as• a conveyance

(No.l23) for a sum equal to the
amount _or_ value of the property
concerned, as set forth in the

:instrument of Rev0¢at.ion, but not

exceeding -fifteen rupees.

_S11_ also Trust (No.64.)

59. SHARE WARRANTS to bearer issued One-and-a-half times the duty

under the Indian Companies Act, 1913 payable on a conveyance (No.23 for
(Act VII of 1913). . a consideration eq~l to the .nomi-

nal am.Gunt of ~he shanes apecified

~n ·the warrant.

_EJ<emption_

Share warrant when issued by a
company in pursuance of the Indian Com-

panies Act, 1913 {Act VII of 1913), sec-
tion 43, to have effect only upon payment,
as•composi'tion for1llat duty, to the Collec-

tor of Stamp•rev.enue df-

( a) 0ne-and-a..rhalf per· cenmm of
the whole subscribed <:apital

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 capi-
tal one-and-a-half per centum

of tae additional capital so
issued.

60. SHIPPING ORDER for or relating to One anna.
the conveyance of goods on board of any
vessel.

61. SURRENDER 0~ LBASE-

(a) when the duty with which the The duty with which· such lease ia
lease is chargeable, does not chargeable.

exceed seven rupees eight an-

nas J

(b) in any other case .. Seven r.upees teigh.t annas.


-----

_(Schedule_ l)

Doscr.iption of instrument

(1) (2)

_Exemption_

Surrender of lease, when such lease

is exempted from duty.

###### • • • •

LUSE by Wa¥ of The sa~ duty as a conveyance
way of under- (No.23) for a consideratio.n equal

to the amount of the consideration

for the transfer.

_Exemption_

lease exempt from

A.-DEcLARATION OF-of, or con- The same duty as a Bottomry Bond

cerning, any property when (No.l6) for a sum equal to the
made by any writing not been amount or value of the property
a will. concerned., as set forth in the instru-

ment, but not exceeding twenty-
two rupees eight annas.

B.-REvoCATION OF-of, or con~ The same duty as a Bottomry Bond

cerning, an,y property when (No.l6) for a sum equal •to the
made by any instrument other amouat or value of the property
than a will. concerned, as set forth in the instttlV-

ment, but not exceeding fifteen
rupees.

_S11_ also Settlement (No.58).

VALUATION. Se~ Appraisement (No.8)

VAtolL. _Su &tty. as a_ V.c:OOI. (No.30).

65. WARRANT FOR OOODs, that is to Eight annas.

any instrument evidencing the title of

person therein named, or his assigns,

holder thereof, to the property in
lying in or upon any dock,
or wharf, such instrument
signed or certified by or on behalf
person in whose custody such

maybe.


-----

