The lNDIAN STAMP (ASSAM AMENDMENT) ACT, 2004
### THE ASSAM GAZETTE

Z5f.5ff~Cf

##### EXTRAORDINARY

m~ 4"~~<'4 m<rr ?14"1rt\9

**PUBLISHED BY** **AUTHORITY**

;F I CJ() fi:;" l[9] 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 th e Covernor is hereby published for

general information.


-----

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

/\N

/\CT

further to amend the Indian Stamp Act, 1899,
in its application to the State of Assam.

Pn·amlil c. Whereas it is expedient rurther ll) amend Central Act 11

of 1899.

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 :-

Short title. I. (I) This Act may be called the Indian Stamp
extent and (Assam Amendment) Act, 2004.
CO!lllllen(·emcnt.

(2) It extends to the \\'hole of Assam.

###### n) It sh al I come into force at once.

Insertion of he principal /\ct, after the existing section
section tQ .\ . the follo\\·ing shall be inserted as section

A. namely :-

      - For shortai,:e 1 OA. ( 1) Notwithstanding anything contained in
of stamp~ ho\\ section I 0, where the,State Cio,·ern111enl

dut~ · to he paid .

or the Collector, as the case may 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-


-----

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."


-----

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 this 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 value of the property" shal 1
be substituted.

Insertion of 5. In the principal Act, after section 27, the
section 27 A: following new section shall be inserted,
"Instrument of

namely:-

conveyance etc.
under valued 27 A. (1) If the Registering Officer appointed
how to be dealt under the Registration Act, I 908 while ( ·cntra l Act
with. 16 of 1908.

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


-----

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
correctne ss 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.**


-----

Amcn<lmcnt 7. In the principal Act, in Schedule- I, for item Nos. 1-5, 12 , I 5-
of Schl'duk I . 20, 22-26, 28-29, 31, 33, 34-36, 38-40, 42-43, 45 , 46, 48, 54,
of Act II of

1899. 57-58, 60, 61 , 63-65, the following shall be substituted, namely:-

"Description of Instruments Proper Stamp Duty

I. Acknowledgement Fifty Rupees.

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 The same duty as a bond

exceed Rs. 1,000. (No. 15) for such amount.

(b) In any other case Twenty rupees.

3. Adoption Deed Two hundred rupees.

4. Affid av it

Fifteen rupees.

5. Agreement or memorandum of

an Agreement :

(a) If relating to sale of a bill of Five rupees.

exchange.

(b) If relatin g to sale of a Subject to maximum of
Government Security. Rs . I 00 for every Rs.

10,000 or part thereof of

the value of 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 Three rupees for every
memorandum of an Rs. 5000 or part thereof of

agreement is with or through the value of the security at
a member or between the time of its purchase or
members of a stock sale as the case may he.

exchange recognised under
the Securities Contrac ts
(Regulation) Act, 1956.


-----

(ii) in other cases Five rupees for C\cry

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
blocks 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 duty <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. Two rupees subject tn a

1.000 or part thereof' in cxcees maximum or one hundred
###### or Rs.5,000. and thirteen rupees.

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 th e Court Fees
Act, 1870 Ten rupee s.

Where the <llllOU!lt or\ alue

secured docs not exceed Rs.
5 ()().


-----

where it exceeds Rs.500 and Tvventy rupees.
docs not exceed Rs. 1.000.

and for C\ cry Rs. 500 or part

Rs. I 0

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 The same duty as a Bond
prCSLT\ e the ship or pre-stcutc (No- I)) l(1r such amount.
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. Thirty rupees.

18. Certi lieate or sale (in respect

###### or each property put up as a Same duty as on
separate lot and sold) granted

Co1weyancc (No.D) for a

to the purchaser _or_ any

market value or equal to the

property sold hy public auction

am 0 U ll t 0 f th c jl l I re has e

by a Ci\ i I or Re,·enuc Court or

money only

_Co I Ice tor or Ren:n uc_ 0 nicer.

19. Certificate or other document

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.


-----

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 Sixty rupees per thou-

saiid or part thereof

does not exceed Rs. I 0000.

Where it exceeds Rs. I 0,000 but Sixty five rupees per

thousand or part thereof

does not exceed Rs. 50,000.

Where it exceeds Rs. 50,000 but Eighty rupees per thou-

sand or part thereof

does not exceed Rs. 1,00,000.

And for every Rs. 1,000 or part One hundred twenty
thereof in excess of Rs. 1,00,000. rupees.

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.

 11

#### ..
# b -


-----

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. Ten rupees.

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 The same duty as is
original instrument is payable on the original.
chargeable does not exceed
two rupees.

(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 The same duty as bond
exceed Rs. 1,000. for such amount.

(b) in any other case 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, The same duty as

instrument of conveyance (No. 23) for

market value equal to the
market value of the
property of greatest value
as set forth in such

instrument.

33. Gift instrument of not being a The same duty as

settlement (No. 58) or will or conveyance (No. 23) for
transfer (No. 62) market value equal to the

market value of the
prope11y of greatest value as

set forth in such instrl1ment.

34. Indemnity Bond The same duty as security

bond for the same amount.

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.

The same duty as a Bond

(i) Where the lease purports

(No. I 0) for the whole

to be for a term of less

amount payable or

than one year.

deliverable under such lease.

(ii) Where the lease The same duty as a Bond
purports to be r. , :· , tf' ·-,1 ~;Tc., 15) for the amount or

###### of not ' '.:_:, , ;.i,_· ~- '.: ;_due of the average annual

bu: _r o .._ 11-~\~ [1 ]e ! · \ ~~ rent reserved

###### (i. i l Whe re +h e i::· ::ise The same duty as a

purports to be for a term conveyance (No. 23) for a
exceeding five years, and market value equal to the
not exceeding ten years. an:ount or val [1]1e of the

av cr .llS C ar ' Ll'l' re 11t

res c:r·. ' <:1~.


-----

(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. of the average annual rent

reserved.

(vi) Where the lease The same duty as a
purports to be for a tem1 conveyance (No. 23) for a
exceeding thirty years, market value equal to four
but not exceeding one times the· amount or value
hundred years. of the average annual rent

reserved.

(vii) Where the lease
purports to be for a tem1 The same duty as a
exceeding one hundred conveyance (No. 23) for a
years, or in perpetuity. 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.

(viii) Where the lease does
not purport to be for any The same duty as a
definite tem1. conveyance (No. 23) for a

market value equal to three
times the amount or value
###### of the average annual rent


-----

###### which would be paid or delivered for the first ten years if the lease continued
so long.

###### (b) Where the lease is granted The same duty as a for a fine or premium or for conveyance (No. 23) for a money advanced and where market value equal to the
no _rem_ is reserved. amount or value of such fine

###### or premium or advance as set forth in the lease.

 (c) Where the lease is granted The same duty as a

 -

###### for a fine or premium or for conveyance (No. 23) for a money advanced in market value equal to the addition to rent reserved. 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.

**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


-----

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.


-----

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. Five hundred !·upees.

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 The same duty as a

property or any part of the conveyance (No. 23) for a
property comprised in such market value equal to the
deed is given by the amount secure<J by such

mortga~or on agreed to be deed.
g1v.cn .

.,.(•

(b) When possession is not The same duty as a Bond
given or agreed to be given (No. 15) for the amount
as aforesaid. secured by such deed.

###### 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.

(c)(i) When a collateral or Three rupees.

auxiliary or additional or

substituted security, or by


-----

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 Four rupees.
part thereof secured 1n '
excess of Rs. 1,000. 0

**Exemptions**

( 1) Instruments executed by Act. XIX of 1883.
persons taking advance
under the Land
Improvement Loans Act,
1983 or the Agriculturists'
Loans Act, 1884, or by their Act. XII of 1884
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, Fifteen rupees.
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.


-----

(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 equ al 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 the 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 ;


-----

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 Rupees one hundred

B - Dissolution of -

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


-----

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 One hundred rupees

54. RECONVEYANCE OF

MORTGAGED PROPERTY -

(a) If the consideration for The same duty as a

             - which the property. was conveyance (No . 23) for

the amount of the market

mortgaged does not exceed

value as set forth in the

Rs.1000.

conveyance.

(b) If any other case Sixty rupees.

## '


-----

55. Release

(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

Fifty rupees.

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.

(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. The same duty as a

conveyance for a sum
equal to the amount of
value of the property
concerned as set forth in
the instrument of
revocation.

60. Shipping order Five rupees.

61 . Surrender of Lease

(a) when the duty with which The duty with which
the lease is chargeable does such lease is chargeable.
not exceed ten rupees.

63. Transfer of Lease · by way of The same duty as a
assignment and not by way of conveyance (No. 23) for

a market value equal to

under lease.

the amount of the market
value for the transfer.

/


-----

###### Exemptions

Transfer of any lease exempt from
duty.

64. Trust

A.- Declaration of, or concerning The same duty as a Bond
any property when made by for a sum equal to the

###### amount or value of the

any writing not being a will

property concern, as set
forth in the instrument.

B.- Revocation of, or concerning, The same duty as a Bond
any property when made by (No. 15) for a sum equal

to the amount or value of

instrument, any other than a

the property concerned, as

will.

set forth in the instrument,
###### but not exceeding thirty
rupees.

_I_

65. Warrant for Goods Five rupees."

###### M.K.DEKA,
Commissioner & Secretary to the Govt. of Assam,

###### c • 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.


-----

