The Indian Stamp Act, 1899
THE INDIAN STAMP ACT, 1899

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ARRANGEMENT OF SECTIONS

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CHAPTER I

PRELIMINARY

SECTIONS

1. Short title, extent and commencement.

2. Definitions.

CHAPTER II

STAMP- DUTIES

A.—Of the liability of instruments to Duty

3. Instruments chargeable with duty.
3A. [Repealed.].
4. Several instruments used in single transaction of sale, mortgage or settlement.
5. Instruments relating to several distinct matters.
6. Instruments coming within several descriptions in Schedule I.
7. Policies of sea-insurance.
8. Bonds, debentures or other securities issued on loans under Act XI of 1879.
8A. Securities dealt in depository not liable to stamp-duty.

8B. Corporatisation and demutualisation schemes and related instruments not liable to duty.

8C. Negotiable warehouse receipts not liable to stamp-duty.
8D. Agreement or document for assignment of receivables not liable to stamp-duty.
8E. Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of

shareholding of a bank to a holding company of bank not liable to duty.

8F. Agreement or document for transfer or assignment of rights or interest in financial assets not

liable to stamp-duty.

8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to

stamp duty.

9. Power to reduce, remit or compound duties.

_AA.—_ _Of the liability of instruments of transaction in stock exchanges and depositories to duty_

9A. Instruments chargeable with duty for transactions in stock exchanges and depositories.
9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.

_B.—Of Stamps and the mode of using them_

10. Duties how to be paid.
11. Use of adhesive stamps.
12. Cancellation of adhesive stamps.
13. Instruments stamped with impressed stamps how to be written.
14. Only one instrument to be on same stamps.
15. Instrument written contrary to section 13 or 14 deemed unstamped.
16. Denoting duty.

_C. —Of the time of stamping Instruments_

17. Instruments executed in India.
18. Instruments other than bills and notes executed out of India.
19. Bills and notes drawn out of India.

_D. —Of Valuations for Duty_

20. Conversion of amount expressed in foreign currencies.
21. Stock and marketable securities how to be valued.
22. Effect of statement of rate of exchange or average price.
23. Instruments reserving interest.
23A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.


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SECTIONS

24. How transfer in consideration of debt, or subject to future payment, etc., to be charged.
25. Valuation in case of annuity, etc.
26. Stamp where value of subject-matter is indeterminate.
27. Facts affecting duty to be set forth in instrument.
28. Direction as to duty in case of certain conveyances.

_E. —Duty by whom payable_

29. Duties by whom payable.
30. Obligation to give receipt in certain cases.

CHAPTER III

ADJUDICATION AS TO STAMPS

31. Adjudication as to proper stamp.
32. Certificate by Collector.

CHAPTER IV

INSTRUMENTS NOT DULY STAMPED

33. Examination and impounding of instruments.
34. Special provision as to unstamped receipts.
35. Instruments not duly stamped inadmissible in evidence, etc.
36. Admission of instrument where not to be questioned.
37. Admission of improperly stamped instruments.
38. Instruments impounded, how dealt with.
39. Collector's power to refund penalty paid under section 38, sub-section (1).
40. Collector's power to stamp instruments impounded.
41. Instruments unduly stamped by accident.
42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.
43. Prosecution for offence against Stamp-law.
44. Persons paying duty or penalty may recover same in certain cases.
45. Power to Revenue-authority to refund penalty or excess duty in certain cases.
46. Non-liability for loss of instruments sent under section 38.
47. Power of payer to stamp bills and promissory notes received by him unstamped.
48. Recovery of duties and penalties.

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES

49. Allowance for spoiled stamps.
50. Application for relief under section 49 when to be made.
51. Allowance in case of printed forms no longer required by Corporations.
52. Allowance for misused stamps.
53. Allowance for spoiled or misused stamps how to be made.
54. Allowance for stamps not required for use.
54A. Allowances for stamps in denominations of annas.
54B. Allowances for Refugee Relief stamps.
55. Allowance on renewal of certain debentures.

CHAPTER VI

REFERENCE AND REVISION

56. Control of, and statement of case to, Chief Controlling Revenue-authority.


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SECTIONS

57. Statement of case by Chief-Controlling Revenue-authority to High Court.
58. Power of High Court to call for further particulars as to case stated.
59. Procedure in disposing of case stated.
60. Statement of case by other Courts to High Court.

61. Revision of certain decisions of Courts regarding the sufficiency of stamps.

CHAPTER VII

CRIMINAL OFFENCES AND PROCEDURE

62. Penalty for executing, etc., instrument not duly stamped.

62A. Penalty for failure to comply with provisions of section 9A.

63. Penalty for failure to cancel adhesive stamp.

64. Penalty for omission to comply with provisions of section 27.

65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.
66. Penalty for not making out policy or making one not duly stamped.
67. Penalty for not drawing full number of bills or marine policies purporting to be in sets.
68. Penalty for post-dating bills, and for other devices to defraud the revenue.
69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
70. Institution and conduct of prosecutions.
71. Jurisdiction of Magistrates.
72. Place of trial.

CHAPTER VIII

SUPPLEMENTAL PROVISIONS

73. Books, etc., to be open to inspection.
73A. Power of Central Government to make rules.
73B. Power to issue directions and to authorise certain authorities to issue instructions, etc.
74. Powers to make rules relating to sale of stamps.
75. Powers to make rules generally to carry out Act.
76. Publication of rules.

76A. Delegation of certain powers.
77. Saving as to court-fees.

77A. Saving as to certain stamps.

78. Act to be translated, and sold cheaply.

79. [Repealed.].

SCHEDULE I.––STAMP-DUTY ON INSTRUMENTS.
SCHEDULE II. ––[Repealed.].


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## THE INDIAN STAMP ACT, 1899

 ACT NO. 2 OF 1899[1]

[27th January, 1899.]

## An Act to Consolidate and amend the law relating to Stamps.

WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as

follows:—

CHAPTER I

PRELIMINARY

**1. Short title, extent and commencement.—(1) This Act may be called the Indian Stamp Act, 1899.**

2[(2) It extends to the whole of India 3***:

Provided that it shall not apply to [4][the territories which, immediately before the 1st November, 1956,

were comprised in Part B States] (excluding the State of Jammu and Kashmir)except to the extent to
which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in
Entry 91 of List I in the Seventh Schedule to the Constitution].

(3) It shall come into force on the first day of July, 1899.

**2. Definitions.—In this Act, unless there is something repugnant in the subject or context,—**

5[(1) Allotment list.—“allotment list” means a list containing details of allotment of the securities

intimated by the issuer to the depository under sub-section (2) of section 8 of the Depositories Act,
1996 (22 of 1996);

(1A) “banker” includes a bank and any person acting as a banker;]

(2) Bill of exchange.—“bill of exchange” means a bill of exchange as defined by the Negotiable

Instruments Act, 1881, (26 of 1881), and includes also a hundi, and any other document entitling or
purporting to entitle any person, whether named therein or not, to payment by any other person of, or
to draw upon any other person for, any sum of money;

(3) Bill of exchange payable on demand. —“bill of exchange payable on demand” includes—

(a) an order for the payment of any sum of money by a bill of exchange or promissory note, or

for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or
for the payment of any sum of money out of any particular fund which may or may not be
available, or upon any condition or contingency which may or may not be performed or happen;

(b) an order for the payment of any sum of money weekly, monthly or at any other stated

period; and

1. For Report of the Select Committee, see Gazette of India, 1898. Pt. -V, p. 231: and for Proceedings in Council, see 1898, Pt. VI, pp. 10 and 278; and Gazette of

India, 1899, Pt. VI, p 5.

This Act has been partially extended to Berar Laws Act, 1941 (4 of 1941) and has been declared to be in force in the SonthalParganas by the SonthalParganas
Settlement Regulation (3 of 1872), s. 3, as amended by Reg. 3 of 1899, s. 3; in the Angul District by the Angul Laws Regulation, 1936 (5 of 1936), s. 3 and Sch;
and in PanthPiploda by the PanthPiploda Laws Regulation, 1929 (1 of 1929), s. 2.

Under s. 3(a) of the Scheduled Districts Act, 1874 (14 of 1874) the Act has been declared to be in force in the Scheduled Dis tricts of Ganjam,

Vizagapatam and East Godavary, _see Notification No. 121, dated 25th April, 1927, Fort St. George Gazette, 1927, Pt. I, p. 684. It has also been_
extended under ss. 5 and 5A of the same Act, with certain modifications to the districts of the Khasi and Jaintia Hills, the Garo Hills, the Lushai
Hills and the Naga Hills and the North Kachar sub-division of the Kachar district, the Mikir Hill Tracts in the Sibsagar and Nowgong districts and
the Lakhimpur Frontier Tract, see Notification No. 1541.- F(a), dated 10th April; 1930. Assam Gazette 1930.Pt. ii, p. 700.

Extended to Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and Sch. 1: to Goa, Daman and Diu by Reg. 11 of 1963, s. 3 and to Laccadive, Minicoy and

Amindivi Islands by Reg. 8 of 1965, s. 3 and Schedule.

2. Subs. by Act 43 of 1955, s. 3, for sub-section (2) (w.e.f. 1-4-1956).
3. The words “except the State of Jammu and Kashmir” omitted by Act 34 of 2019, s. 95 and the Fifth Schedule (w.e.f. 31-10- 2019).
4. Subs. by the A.O. (No. 2) 1956, for “Part B States”.
5. Subs. by Act 7 of 2019, s. 12, for clause (1) (w.e.f. 1-7-2020).[Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


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(c) a letter of credit, that is to say, any instrument by which one person authorises another to

give credit to the person in whose favour it is drawn;

(4) Bill of lading.— “bill of lading” includes a “through bill of lading”, but does not include a

mate's receipt:

(5) Bond. — “bond” includes—

(a) any instrument whereby a person obliges himself to pay money to another, on condition that

the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person

obliges himself to pay money to another; and

(c) any instrument so attested, whereby a person obliges himself to deliver grain or other

agricultural produce to another;

1[but does not include a debenture;]

(6) Chargeable.—“chargeable” means, as applied to an instrument executed or first executed after

the commencement of this Act, chargeable under this Act, and, as applied to any other instrument,
chargeable under the law in force in [2][India] when such instrument was executed or, where several
persons executed the instrument at different times, first executed;

(7) Cheque.—“cheque” means a bill of exchange drawn on a specified banker and not expressed to

be payable otherwise than on demand;

3[(7A) “clearance list” means a list of transactions of sale and purchase relating to contracts traded

on the stock exchanges submitted to a clearing corporation in accordance with the law for the time
being in force in this behalf;

(7B) “clearing corporation” means an entity established to undertake the activity of clearing and

settlement of transactions in securities or other instruments and includes a clearing house of a
recognised stock exchange;]

4*    -    -    -    -    
(9) Collector.—“Collector” —

(a) means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of

Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a district;
and

(b) includes a Deputy Commissioner and any officer whom [5][the [6][State Government]] may, by

notification in the Official Gazette, appoint in this behalf;

(10) Conveyance. — “conveyance” includes a conveyance on sale and every instrument by which

property, whether moveable or immovable, is transferred _inter vivos_ and which is not otherwise
specifically provided for by schedule I;

1. Added by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
3. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
4. Clause (8) omitted by the A.O. 1937.
5. Subs. by the A.O. 1937, for “the L.G.”.
6. Subs. by the A.O. 1950, for “collecting Government”.


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1[(10A) debenturte.––“debenture” includes––

(i) debenture stock, bonds or any other instrument of a company evidencing a debt, whether

constituting a charge on the assets of the company or not;

(ii) bonds in the nature of debenture issued by any incorporated company or body corporate;

(iii) certificate of deposit, commercial usance bill, commercial paper and such other debt

instrument of original or initial maturity upto one year as the Reserve Bank of India may specify
from time to time;

(iv) securitised debt instruments; and

(v) any other debt instruments specified by the Securities and Exchange Board of India from

time to time;

(10B) “depository” includes––

(a) a depository as defined in clause (e) of sub-section (1) of section 2 of the Depositories

Act, 1996 (22 of 1996); and

(b) any other entity declared by the Central Government, by notification in the Official

Gazette, to be a depository for the purposes of this Act;]

(11) **Duly stamped. —“duly stamped”, as applied to an instrument, means that the instrument**

bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been
affixed or used in accordance with the law for the time being in force in [2][India]:

(12) Executed and execution. — “executed” and “execution” used with reference to instruments,

mean “signed” and “signature” [1][and includes attribution of electronic record within the meaning of
section 11 of the Information Technology Act, 2000 (21 of 2000);]

3*    -    -    -    
(13) Impressed stamp. — “impressed stamp” includes—

(a) labels affixed and impressed by the proper officer; and

(b) stamps embossed or engraved on stamped paper;

4[(13A) India. — “India” means the territory of India excluding the State of Jammu and Kashmir;]

5[(14) “instrument” includes—

(a) every document, by which any right or liability is, or purports to be, created, transferred,

limited, extended, extinguished or recorded;

(b) a document, electronic or otherwise, created for a transaction in a stock exchange or

depository by which any right or liability is, or purports to be, created, transferred, limited,
extended, extinguished or recorded; and

(c) any other document mentioned in Schedule I,

but does not include such instruments as may be specified by the Government, by notification in the
Official Gazette.]

(15) **Instrument of partition.— “instrument of partition” means any instrument where by**

co-owners of any property divide or agree to divide such property in severalty, and includes also a

1. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
3. Clause (12A) omitted by the A.O. 1950. Earlier ins. by the A.O. 1937.
4. Ins. by Act 43 of 1955, s. 4 (w.e.f. 1-4-1956).
5. Subs. by Act 7 of 2019, s. 12, for clause (14) (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


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final order for effecting a partition passed by any Revenue-authority or any Civil Court and an award
by an arbitrator directing a partition;

1[(15A) Issue. ––“issue” means any person making an issue of securities;]

(16) Lease. — “lease” means a lease of immovable property, and includes also—

(a) a patta;

(b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate,

occupy, or pay or deliver rent for, immovable property;

(c) any instrument by which tolls of any description are let;

(d) any writing on an application for a lease intended to signify that the application is granted;

2[(16A) Marketable security.— “marketable security” means a security capable of being traded in

any stock exchange in India;

(16B) Market value.—“market value”, in relation to an instrument through which—

(a) any security is traded in a stock exchange, means the price at which it is so traded;

(b) any security which is transferred through a depository but not traded in the stock exchange,

means the price or the consideration mentioned in such instrument;

(c) any security is dealt otherwise than in the stock exchange or depository, means the price or

consideration mentioned in such instrument;]

(17) **Mortgage-deed.— “mortgage-deed” includes every instrument whereby, for the purpose of**

securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the
performance of an engagement, one person transfers, or creates, to, or in favour of, another, a right
over or in respect of specified property;

(18) **Paper.—“paper” includes vellum, parchment or any other material on which an instrument**

may be written;

(19) Policy of insurance.—“policy of insurance” includes—

(a) any instrument by which one person, in consideration of a premium, engages to indemnify

another against loss, damage or liability arising from an unknown or contingent event;

(b) a life-policy, and any policy insuring any person against accident or sickness, and any other

personal insurance; [3]***

4*       -       -       -       
5[(19A) Policy of group insurance.—“policy of group insurance” means any instrument covering

not less than fifty or such smaller number as the Central Government may approve, either generally or
with reference to any particular case, by which an insurer, in consideration of a premium paid by an
employer or by an employer and his employees jointly, engages to cover, with or without medical
examination and for the sole benefit of persons other than the employer, the lives of all the employees
or of any class of them, determined by conditions pertaining to the employment, for amounts of
insurance based upon a plan which precludes individual selection:]

(20) Policy of sea-insurance or sea-policy.—“Policy of sea-insurance” or “sea-policy”—

(a) means any insurance made upon any ship or vessel (whether for marine or inland

navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods,
merchandise or property of any description whatever on board of any ship or vessel, or upon the

1. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. Subs. by s. 12, ibid., for clause (16A) (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
3. The word “and” omitted by Act 5 of 1906, s. 2.
4. Clause (c) omitted by s. 2, ibid.
5. Ins. by Act 43 of 1955, s. 4 (w.e.f. 1-4-1956).


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freight of, or any other interest which may be lawfully insured in, or relating to, any ship or vessel;
and

(b) includes any insurance of goods, merchandise or property for any transit which includes, not

only a sea risk within the meaning of clause (a), but also any other risk incidental to the transit
insured from the commencement of the transit to the ultimate destination covered by the insurance:

Where any person, in consideration of any sum of money paid or to be paid for additional

freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or property
of any description whatever while on board of any ship or vessel, or engages to indemnify the
owner of any such goods, merchandise or property from any risk, loss or damage, such agreement
or engagement shall be deemed to be a contract for sea-insurance;

(21) Power-of-attorney.—“power-of-attorney” includes any instrument (not chargeable with a fee

under the law relating to Court-fees for the time being in force) empowering a specified person to act
for and in the name of the person executing it;

(22) Promissory note.—“promissory note” means a promissory note as defined by the Negotiable

Instruments Act, 1881 (XXVI of 1881);

It also includes a note promising the payment of any sum of money out of any particular fund

which may or may not be available, or upon any condition or contingency which may or may not be
performed or happen;

(23) Receipt.—“receipt” includes any note, memorandum or writing—

(a) where by any money, or any bill of exchange, cheque or promissory note is acknowledged to

have been received, or

(b) where by any other moveable property is acknowledged to have been received in satisfaction

of a debt, or

(c) where by any debt or demand, or any part of a debt or demand, is acknowledged to have

been satisfied or discharged, or

(d) which signifies or imports any such acknowledgment,

and whether the same is or is not signed with the name of any person; [1]***

2[(23A) Securities.—“securities” includes—

(i) securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act,

1956 (42 of 1956);

(ii) a “derivative” as defined in clause (a) of section 45U of the Reserve Bank of India Act, 1934

(2 of 1934);

(iii) a certificate of deposit, commercial usance bill, commercial paper, repo on corporate bonds

and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of
India ma specify from time to time; and

(iv) any other instrument declared by the Central Government, by notification in the Official

Gazette, to be securities for the purposes of this Act.]

(24) **Settlement.—“settlement” means any non-testamentary disposition, in writing, of moveable**

or immovable property made—

(a) in consideration of marriage,

1. The word “and” omitted by Act 18 of 1928, s. 2 and the First Schedule.
2. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


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(b) for the purpose of distributing property of the settler among his family or those for whom he

desires to provide, or for the purpose of providing for some person dependent on him, or

(c) for any religious or charitable purpose;

and includes an agreement in writing to make such a disposition [1][and, where any such disposition has

not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise,
the terms of any such disposition]; [2]***

3[(25) Soldier. —“soldier” includes any person below the rank of non-commissioned officer who is

enrolled under the [4]Indian Army Act, 1911(8 of 1911).]

5[(26) **Stamp. — “stamp” means any mark, seal or endorsement by any agency or person duly**

authorised by the State Government, and includes an adhesive or impressed stamp, for the purposes of
duty chargeable under this Act.]

6[(27) Stock exchange.—“stock exchange” includes—

(i) a recognised stock exchange as defined in clause (f) of section 2 of the Securities Contracts

(Regulation) Act, 1956 (42 of 1956); and

(ii) such other platform for trading or reporting a deal in securities, as may be specified by the

Central Government, by notification in the Official Gazette, for the purposes of this Act.]

**STATE AMENDMENT**

**Assam**

**Amendment of section 2 of Act II of 1892.—In section 2 of the principal Act, after clause (7), the**

following shall be inserted, namely:
“(8) “Chief Controlling Revenue Authority” means the Superintendent of Stamps, Assam.”

[Vide Assam Act 10 of 1968, s. 2]

**Himachal Pradesh**

**Amendment of section 2.— In clause (10) of section 2 of the Indian Stamp Act, 1899, hereinafter**

referred to as the said Act, for the colon shall be substituted a comma, followed by the words “or by
Schedule I-A as the case may be.

[Vide Himachal Pradesh Act 4 of 1953, s. 2]

**Uttarakhand**

**Amendment of section 2.—Indian Stamp (Uttarakhand Amendment) Bill, 2011 (as passed by the**

Uttarakhand Legislative Assembly on dated 16 March, 2011) clause 9 shall be substituted as follows;
namely:
“Voting or attempting to cote under any proxy not duly stamped shall for every such offence, be

punishable with fine which may extend to ₹ five thousand.”

[Vide Uttarakhand Act 20 of 2013, s. 2]

**Amendment of section 2.—In section 2 of the Indian Stamp Act, 1899 (hereinafter referred to as the**

principal Act),:
(a) For clause (14), the following clause shall be substituted; namely:
(14) “Instrument” instrument includes every document and record created or maintained in

or by an electronic storage and retrieval device or media by which any right or liability is, or
purports to be, created, transferred, limited, extended, extinguished or recorded;

(b) After clause (14), the following clause shall be inserted, namely:-
1. Ins. by Act 15 of 1904, s. 2.
2. The word “and”, omitted by the A.O. 1950. Earlier ins. by Act 18 of 1928, s. 2 and the First Schedule.
3. Added by Act 18 of 1928, s. 2 and the First Schedule.,
4. See Now the Army Act 1950 (46 of 1950).
5. Ins. by Act 23 of 2004, s. 117.
6. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


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(14-A) “Instrument of Gift” Instrument of gift includes an instrument whether by way of

declaration or otherwise, for making or accepting an oral gift;

(c) After clause (22), the following clause shall be inserted namely:
(22-A) "Public Officer" Public Officer means a Public Officer as defined in clause (17) of

section 2 of the Code of Civil Procedure, 1908 and includes every officer working in
connection with the affairs of any of the following of the organizations, namely:
(a) Any statutory body or authority Constituted under any Uttarakhand State Act;

(b) A "Financing Bank" or "Central Bank" as defined in clause (L) of section 2 of the

Uttarakhand Cooperative Societies Act, 2003.

[Vide Uttarakhand Act 1 of 2016, s. 2]

**Uttar Pradesh**

**Amendment of Section 2 of Act no. 2 of 1899.—In section 2 of the Indian Stamp Act, 1899,**

hereinafter referred to as the principal Act, in clause (16), after sub-clause (d), the following clause shall
be inserted, namely :—

"(e) any instrument by which mining lease is granted in respect of minor minerals as defined in

clause (e) of section 3 of the Mines and Minerals (Regulation and Development) Act, 1957."

[Vide Uttar Pradesh Act 11 of 1992, s. 2]

**Amendment of section 2 of Act II of 1899.—In section 2 of the Indian Stamp Act, 1899 as amended**

in its application to Uttar Pradesh, hereinafter in this Chapter referred to as the principal Act, in clause
(10), the following Explanation shall be inserted in the end, namely :—

“Explanation— An instrument whereby a co-owner of a property having defined share therein,

transfers such share or part thereof to another co-owner of the property, is for the purposes of this clause
an instrument by which property is transferred.”

[Vide Uttar Pradesh Act 19 of 1981, s. 2]

**Amendment of section 2 of Act II of 1899.— In section 2 of the Indian Stamp Act, 1899, hereinafter**

referred to as the principal Act, for clause (15), the following clause shall be substituted, namely :—

“(15) “instrument of partition” means any instrument whereby co-owners of any property divide

or agree to divide such property in severalty, and also includes —

(i) a final order for effecting a partition passed by any revenue authority or any civil court ;
(ii) an award by an arbitrator directing a partition ; and

(iii) when any partition is effected without executing any such instrument, any instrument of

instruments signed by the co-owners and recording, whether by way of declaration of such
partition or otherwise, the terms of such partition amongst the co-owners ;”

[Vide Uttar Pradesh Act 20 of 1974, s. 2]

**Amendment of section 2 of Act no. 2 of 1899.— In section 2 of the Indian Stamp Act, 1899,**

hereinafter referred to as the Amendment of principal Act, —

(a) for sub-section (14), the following sub-section shall be substituted, namely
“(14) Instrument— “Instrument includes every document and record created or maintained in

or by an electronic storage and retrieval device or media by which any right or liability is, or
purports to be, created, transferred, limited, extended, extinguished or recorded;"

(b) after sub-section (14), the following sub-section shall be inserted, namely:—

"(14-A) 'Instrument of Gift'— '1nstrument of Gift' includes an instrument whether by way of

declaration or otherwise, for making or accepting an oral gift;"

(c) after sub-section (22), the following sub-section shall be inserted, namely :—


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"(22-A) 'Public Officer'— Public Officer' means a Public Officer as defined in clause (17) of

section 2 of the Code of Civil procedure, 1908 and includes every officer working in connection
with the affairs of any of the following of organizations, namely :—

(a) any statutory body or authority constituted under any Uttar Pradesh Act;

(b) a 'Financing Bank or 'Central Bank' as defined in clause (k) of section 2 of the Uttar

Pradesh Co-operative Societies Act, 1965 ; "

[Vide Uttar Pradesh Act 38 of 2001, s. 2]

**Amendment of section 2 of Act II of 1899.— In section 2 of the Indian Stamp Act, 1899, as**

amended in its application to Uttar Pradesh (hereinafter referred to as the principal Act), after clause (26A), the following clause shall be inserted, namely:—

"27. 'quarter' means a quarter of the financial year."

[Vide Uttar Pradesh Act 49 of 1975, s. 2]

CHAPTER II

STAMP DUTIES

A.—Of the liability of instruments to Duty

**3. Instruments chargeable with duty.—Subject to the provisions of this Act and the exemptions**

contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated
in that Schedule as the proper duty therefore respectively, that is to say—

(a) every instrument mentioned in that Schedule which, not having been previously executed by

any person, is executed in [1][India] on or after the first day of July, 1899;

(b) every bill of exchange [2][payable otherwise than on demand] [3]*** or promissory note drawn or

made out of [7][India] on or after that day and accepted or paid, or presented for acceptance or
payment, or endorsed, transferred or otherwise negotiated, in [7][India]; and

(c) every instrument (other than a bill of exchange, [4]*** or promissory note) mentioned in that

Schedule, which, not having been previously executed by any person, is executed out of [5][India] on or
after that day, relates to any property situate, or to any matter or thing done or to be done, in [2][India]
and is received in [2][India]:

Provided that no duty shall be chargeable in respect of—

(1) any instrument executed by, or on behalf of, or in favour of, the Government incases where, but

for this exemption, the Government would be liable to pay the duty chargeable in respect of such
instrument;

(2) any instrument for the sale, transfer or other disposition, either absolutely or byway of mortgage or

otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel
registered under the Merchant Shipping Act 1894, Act No. 57 & 58 Vict. c. 60 or under Act XIX of 1838
Act No. or the Indian Registration of Ships Act, 1841, (CX of 1841) as amended by subsequent Acts.

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 3.—** In section 3 of the said Act- (1) After clause (c), the following proviso

shall be inserted, namely: — “Provided that, notwithstanding anything contained in clauses (a), (b) or (c)
of this section or in Schedule I, and subject to the exemptions contained in Schedule I-A, the following

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
2. Ins. by Act 5 of 1927, s. 5.
3. The word “cheque” omitted by Act 5 of 1927, s. 5.
4. The word “cheque” omitted by Act 5 of 1927, s. 5.
5. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).


-----

instruments shall be chargeable with duty of the amount indicated in Schedule I-A, as the proper duty
therefor, respectively, that is to say:

(aa) every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule

which, not having been previously executed by any person is executed in the Himachal Pradesh on or
after the date of commencement of this Act;

(bb) every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule,

which, not having been previously executed by any person, is executed out of Himachal Pradesh, on or
after the date of commencement of this Act and relates to any property situated, or to any matter or
thing done or to be done in the Himachal Pradesh, and is received in the Himachal Pradesh”.

(2) Between the word “Provided” and the words “that no duty” the word “also” shall be inserted.

[Vide Himachal Pradesh Act 4 of 1953, s. 3]

**Odisha**

**Insertion of new section 3A.—After section 3 of the Indian Stamp Act, 1899, (2 of 1899) the**

following section shall be inserted, namely:—

**“3.A Duty chargeable on mining lease. —** (1) Notwithstanding anything contained in this Act and

the rules made thereunder, on every instrument of grant or renewal of a mining lease, the stamp duty
chargeable shall be equivalent to fifteen percentum of the amount of average royalty that would accrue
out of the highest annual extraction of minerals permitted under the approved mining plan or mining
scheme, as the case may be, for such mining lease under the relevant law in force, multiplied by the
period of such mining lease.

_Explanation.—For the purpose of this sub-section, the average royalty of the highest grade of minerals_

based on the date available for past twelve months beginning from the date of commencement of the
Indian Stamp (Odisha Amendment) Act, 2013 shall be taken into consideration:

Provided that where an application for renewal of mining lease has been made to the State

Government prior to the expiry of the lease, but renewal of lease has not been granted by the State
Government or the mining lease is deemed to have been extended by a further period in accordance with
the provisions contained in the relevant law in force, till the State Government passes an order, prior to
the commencement of the Indian Stamp (Odisha Amendment) Act, 2013, the sum total of the quantity of
mineral permitted for extraction, year wise, in the approved mining plan or mining scheme, as the
case, may be, or the actual quantity raised, whichever is higher, shall be taken into consideration for
calculation of the stamp duty:

Provided further that in case the production level is enhanced on account of subsequent modification

or review of the mining plan, the stamp lease period and the lessee shall deposit the differential stamp
duty before such enhancement is carried out by him:

Provided also that in case a lessee is required to surrender the mining lease or, permanently prohibited

from undertaking the extraction of mineral by, or for reasons of any operation of law, court orders passed
or any order issued under any law for the time being in force and the reasons of such prohibition are not
in any manner attributable to such lessee or his agents, servants, employees or persons claiming through
or under such lessee, the lessee shall be entitled for refund of the stamp duty paid by him to the extent of
such balance period of lease outstanding:

Provided also that where the lessee is prohibited from undertaking the extraction of minerals for a

temporary period for the reasons mentioned in the third proviso and subject to the conditions specified


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therein, the stamp duty chargeable shall be equivalent to the amount of the sum total of the dead rent that
would be payable for the mining lease under the relevant law in force, for the period of such prohibition.

(2) Where an application for renewal of a mining lease has been made to the State Government prior

to the expiry of the lease but renewal of the lease has not been granted by the State Government or the
mining lease is deemed to have been extended as per the provisions contained in the relevant law in force,
by a further period till the State Government passes an order thereon, the stamp duty payable under
sub-section (1) shall be paid by the applicant on or before the date of expiry of the lease or within sixty
days from the date of commencement of the Indian Stamp (Odisha Amendment ) Act, 2013, whichever is
later, the manner as may be prescribed.

(3) If the application for grant or renewal of mining lease is rejected by the State Government, the

applicant shall be entitled for refund of full stamp duty by him without any interest.

(4) In case of a mining lease whose period is deemed to have been extended by a further period till the

State Government passes an order thereon and the State Government, at a later date, passes an order
rejecting the renewal of the lease, the applicant shall be entitled for refund of such amount of stamp duty
paid under sub-section (1), as arrived at by deducting from the total amount of stamp duty paid, the
amount of stamp duty chargeable in respect of such mining lease till the date of such rejection order
without any interest.

(5) No refund as mentioned in sub-sections (3) and (4) shall be made if the order rejecting the

application is challenged or the time limit for presenting the application for revision of the order of
rejection is not expired”.

[Vide Odisha Act 16 of 2013, s. 2]

**Meghalaya**

**Insertion of a new section in Central Act II of 1899.—After section 3 of the Indian Stamp Act,**

1899, the following shall be inserted as section 3A, namely:-
**“3A. Surcharge on Stamp Duty.—(1) There shall be charged, levied and paid to the**

Government of Meghalaya, besides payable under any law for the time being in force including
section 3 of this Act, a surcharge, herein after referred to as Stamp Surcharge on the instruments
mention on the following items of Schedule I of the principal Act, namely:-
Item Nos. 1-10, 12,15-20, 22-26, 28, 29,31,38-46,48,50, 51, 54-61 and 63-65.

Provided that the surcharge shall not be payable in respect of instruments exempted by section 3.

(2) The rate of Stamp Surcharge shall be twenty, Five paisa per instrument.

(3) The Stamp Surcharge shall be payable as if it were a duty under section 3 and the provisions

of this Act including the rules thereunder shall according apply; and the authorities for the time
being empowered to collect and enforce payment of stamp duty shall, unless otherwise provided for
by or under the Act, within their respective jurisdiction for purpose of stamp duty accordingly
collect and enforce payment of stamp Surcharge.

Provide that the Government of Meghalaya may, for facilitating implementation, by

notification, direct that in any case or class the provisions of this act including the rules thereunder
shall apply subject to such indications not inconsistent with the provisions of this section and as
may be specified in such notification.

(4) Notwithstanding anything contained in sub-section (3), the Government of Meghalaya may

make rule generally for securing the payment of the Stamp Surcharge and carrying into effect the


-----

provisions the sub-sections (1) and (2) and in particular for ensuring the proper maintenance and
rendering or accounts of the Stamp Surcharge.”

[Vide Meghalaya Act 13 of 1972, s. 2]

**Meghalaya**

**Insertion of a new section in Central Act II of 1899.—After section 3 of the Indian Stamp Act, 1899**
the following shall be inserted as section 3A, namely:-
## “3A. Surcharge on Stamp Duty.—(1) There shall be charged, levied and paid to the Government of
Meghalaya, besides payable under any law for the time being in force including section 3 of this Act,
a surcharge, hereinafter referred to as Stamp Surcharge on the instruments mentioned in the following
items of Schedule I to the principal Act, namely:
Item Nos. 1-10, 12, 15-20, 22-26, 28, 29, 31, 36, 38-46, 48, 50, 51, 54-61 and 63-65.

Provided that the surcharge shall not be payable in respect of instruments exempted by section 3.

(2) The rate of Stamp Surcharge shall be twenty. Five paise per instrument.

(3) The Stamp Surcharge shall by payable as if it were a duty under section 3 and the provisions

of this Act including the rules thereunder shall according apply; and the authorities for the time being
empowered to collect and enforce payment of stamp duty shall, unless otherwise provided for by or
under the Act, within their respective jurisdiction for purpose of stamp duty accordingly collect and
enforce payment of Stamp Surcharge.

Provided that the Government of Meghalaya may, for facilitating implementation, by notification,

direct that in any case or class the provisions of this Act including the rules thereunder shall apply
subject to such indications not inconsistent with the provisions of this section and as may be specified
in such notification.

(4) Notwithstanding anything contained in sub-section (3), the Government of Meghalaya may

make rules generally for securing the payment of the Stamp Surcharge and carrying into effect the
provisions the sub-sections (1) and (2) and in particular for ensuring the proper maintenance and
rendering or accounts of the Stamp Surcharge.”

[Vide Meghalaya Act 15 of 1973, s. 2]

**Haryana**
**Omission of section 3B of Central Act 2 of 1899.—Section 3B of the Indian Stamp Act, 1899**
(hereinafter referred to as the principal Act), shall be omitted and shall be deemed to have been omitted
with effect from the 1st day of April, 1973.

[Vide Haryana Act 37 of 1973, s. 2]

**3A.** [Instruments chargeable with additional duty.] Omitted by the Refugee Relief Taxes (Abolition)

_Act, 1973 (13 of 1973), s. 2 (w.e.f. 1-4-1973)._

**Tripura**

**Substitution of section 3B.— For section 3B of the principal Act, as inserted by the Union**

Territories Taxation Laws (Amendment) Act, 1971, the following shall be substituted, namely: —

**_“3B. Instrument Chargeable with additional duty.—(1) Every instrument chargeable with duty_**

under section 3, read with Schedule 1, not being an instrument mentioned articles Nos. 13, 14, 27, 37, 47,
49, 52, 53 or 62(a), shall, in addition to such duty, be chargeable with a duty of ten paise.

(2) The additional duty with which any instrument is chargeable under sub-section (1) shall be paid

and such payment shall be indicated on such instrument by means of adhesive stamp.”.

[Vide Tripura Act 5 of 1973, s. 3]

**4. Several instruments used in single transaction of sale, mortgage or settlement.—(1) Where, in**

the case of any sale, mortgage or settlement, several instruments are employed for completing the
transaction, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, for


-----

the conveyance, mortgage or settlement, and each of the other instruments shall be chargeable with a duty
of one rupee instead of the duty (if any) prescribed for it in that Schedule.

(2) The parties may determine for themselves which of the instrument so employed shall, for the

purposes of sub-section (1), be deemed to be the principal instrument:

Provided that the duty chargeable on the instrument so determined shall be the highest duty which

would be chargeable in respect of any of the said instruments employed.

1[(3) Notwithstanding anything contained in sub-sections (1) and (2), in the case of any issue, sale or

transfer of securities, the instrument on which stamp-duty is chargeable under section 9A shall be the
principal instrument for the purpose of this section and no stamp-duty shall be charged on any other
instruments relating to any such transaction.]

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 4.- In sub-section (1) of section 4 of the said Act-**

(a) for the word and figure “Schedule I” the word, figure and letter “Schedule I-A” shall be

substituted, and

(b) for the words “one rupee”, the words “two rupees” shall be substituted.

[Vide Himachal Pradesh Act 4 of 1953, s. 4]

**Orissa**

**Amendment of section 4. -in section 4 of the Indian Act, 1899 (2 of 1899) (hereinafter referred to as**

the principal Act) in sub-section (1), for the words, “one rupee and eight annas” the words “ten rupees”
shall be substituted.

[Vide Orissa Act 1 of 2003, s. 2]

**Manipur**

**Amendment of sections 4 and 6.-In sub-section (1) of section 4 and in the proviso to section 6 of the**

Indian Stamp Act, 1899 s application to the State of Manipur hereinafter referred to as the Principal Act
the words “two rupees” wherever they occur, the words “two rupees and paise fifty” shall be substituted.

[Vide Manipur Act 4 of 1989, s. 2]

**Uttar Pradesh**

**Amendment of section 4.—In section 4 of the principal Act, for the existing sub-section (1), the**

following sub-section shall be substituted, namely :—

“(1) Where, in the case of any sale, mortgage or settlement, several instruments are employed for

completing the transaction, the principal instrument only shall be chargeable with the duty prescribed
in Schedule 1-B for the conveyance, mortgage or settlement, and each of the other instruments shall
be chargeable with a duty of five rupees instead of the duty (if any) prescribed for it in that
Schedule.”

[Vide Uttar Pradesh Act 20 of 1974, s. 3]

**5. Instruments relating to several distinct matters.—Any instrument comprising or relating to**

several distinct matters shall be chargeable with the aggregate amount of the duties with which separate
instruments, each comprising or relating to one of such matters, would be chargeable under this Act.

**6. Instruments coming within several descriptions in Schedule I.—Subject to the provisions of the**

last preceding section, an instrument so framed as to come within two or more of the descriptions in
Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the
highest of such duties:

1. Ins. by Act 7 of 2019, s. 13 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


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Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a

counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty
has been paid.

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 6.— In section 6 of the said Act- (1) After the word and figure “Schedule I”**

the words, figure and letter “or Schedule I-A” shall be inserted.

(2) In the proviso, for the words “one rupee” the words “two rupees” shall be substituted and after the

words “has been paid” the following shall be added, namely;
“unless it falls within the provisions of section 6-A”.

[Vide Himachal Pradesh Act 4 of 1953, s. 5]

**Orissa**

**Amendment of section 6.—In the proviso the section 6 of the principal Act, for the words “one rupees**
and eight annas”, the words “ten rupees” shall be substituted.

[Vide Orissa Act 1 of 2003, s. 3]

**Himachal Pradesh**

**Addition of a new section 6-A.—After section 6 of the said Act, the following new section shall be**

inserted: —

**_6-A. Payment of Himachal Pradesh stamp duty on copies, counter-parts or duplicates when that_**

**_duty has not been paid on the principal or original instrument.- (1) Notwithstanding anything contained_**
in sections 4 or 6 or in any other law, unless it is proved that the duty chargeable under the Indian Stamp
(Himachal Pradesh Amendment) Act, 1952 has been paid:
(a) on the principal or original instrument as the case may be; or
(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale,

mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any
instrument shall, if the principal or original instrument would, when received in Himachal Pradesh, have
been chargeable, under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, with a higher rate
of duty with which the principal or original instrument would have been chargeable under section 19-A.

(2) Notwithstanding anything contained in section 35 or in any other law, no instrument, counterpart,

duplicate or copy chargeable with duty under this section shall be received in evidence as properly
stamped unless the duty chargeable under this section has been paid thereon:

Provided that a court before which any such instrument, counterpart, duplicate or copy is produced,

shall permit the duty chargeable under this section, to be paid thereon and shall then receive it in
evidence.

[Vide Himachal Pradesh Act 4 of 1953, s. 6]
**Uttar Pradesh**
**Amendment of section 6-A.—** In section 6-A of the principal Act, after sub-section (1), the following
sub-section shall be inserted, namely :—

“ Where, any instrument is registered in any part of India other than Uttar Pradesh and instrument

relates, wholly or partly to any property situate in Uttar Pradesh, the copy of such instrument shall,
when received in Uttar Pradesh, be liable to be charged with the difference of stamp duty as or
original under section 19-A to the extent of and in proportion to the consideration or value of property
situated in Uttar Pradesh, and the party liable to pay stamp duty on the original instrument shall upon
receipt of notice from registering officer pay the difference in the duty within the time allowed.”

[Vide Uttar Pradesh Act 49 of 1975, s. 3]


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**7. Policies of sea-insurance.—[1] ***   -   -   -   
(4) Where any sea-insurance is made for or upon a voyage and also for time, or to extend to or cover

any time beyond thirty days after the ship shall have arrived at her destination and been there moored at
anchor, the policy shall be charged with duty as a policy for or upon a voyage, and also with duty as a
policy for time.

**8. Bonds, debentures or other securities issued on loans under Act XI of 1879.—(1)**

Notwithstanding anything in this Act, any local authority raising a loan under the provisions of the Local
Authorities Loan Act, 1879 (XI of 1879) or, of any other law for the time being in force, by the issue of
bonds, debentures or other securities, shall, in respect of such loan, be chargeable with a duty of [2][one per
centum] on the total amount of the bonds, debentures or other securities issued by it, and such bonds,
debentures or other securities need not be stamped and shall not be chargeable with any further duty on
renewal, consolidation, sub-division or otherwise.

(2) The provisions of sub-section (1) exempting certain bonds, debentures or other securities from

being stamped and from being chargeable with certain further duty shall apply to the bonds, debentures or
other securities of all outstanding loans of the kind mentioned therein, and all such bonds, debentures or
other securities shall be valid, whether the same are stamped or not:

Provided that nothing herein contained shall exempt the local authority which has issued such bonds,

debentures or other securities from the duty chargeable in respect thereof prior to the twenty-sixth day of
March, 1897, when such duty has not already been paid or remitted by order issued by the Central
Government.

(3) In the case of wilful neglect to pay the duty required by this section, the local authority shall be

liable to forfeit to the Government a sum equal to ten per centum upon the amount of duty payable, and a
like penalty for every month after the first month during which the neglect continues.

3 [8A. Securities dealt in depository not liable to stamp duty.—Notwithstanding anything

contained in this Act or any other law for the time being in force,—

(a) an issuer, by the issue of securities to one or more depositories, shall, in respect of such issue,

be chargeable with duty on the total amount of securities issued by it and such securities need not be
stamped;

(b) the transfer of registered ownership of securities from a person to a depository or from a

depository to a beneficial owner shall not be liable to duty;
_Explanation.—For the purposes of this section, the expression “beneficial ownership” shall have the_

same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Depositories Act, 1996
(22 of 1996)]

4 **[8B. Corporatisation and demutualisation schemes and related instruments not liable to**

**duty.—Notwithstanding anything contained in this Act or any other law for the time being in force,—**

(a) a scheme for corporatisation or demutualisation, or both of a recognised stock exchange; or

(b) any instrument, including an instrument of, or relating to, transfer of any property, business,

asset whether movable or immovable, contract, right, liability and obligation, for the purpose of, or in
connection with, the corporatisation or demutualisation, or both of a recognised stock exchange
pursuant to a scheme,

as approved by the Securities and Exchange Board of India under sub-section (2) of section 4B of the
Securities Contracts (Regulation) Act, 1956(42 of 1956), shall not be liable to duty under this Act or any
other law for the time being in force.

_Explanation. —For the purposes of this section,—_

(a) the expressions “corporatisation”, “demutualisation” and “scheme” shall have the meanings

respectively assigned to them in clauses (aa), (ab) and (ga) of section 2 of the Securities Contracts
(Regulation) Act, 1956 (42 of 1956);

1. Sub-sections (1), (2) and (3) rep. by Act 11 of 1963, s. 92 (w.e.f. 1-8-1963).
2. Subs. by Act 6 of 1910, s. 2, for “eight annas per centum”.
4. Subs. by Act 7 of 2019, s. 14, for section 8A (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

5. Ins. by Act 18 of 2005, s.114 (w.e.f. 13-5-2005).


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(b) “Securities and Exchange Board of India” means the Securities and Exchange Board of India

established under section 3 of the Securities and Exchange Board of India Act, 1992(15 of 1992).]

1
[8C. Negotiable warehouse receipts not liable to stamp-duty.—Notwithstanding anything

contained in this Act, negotiable warehouse receipts shall not be liable to stamp duty.]

2 [8D. Agreement or document for assignment of receivables not liable to stamp-duty.—

Notwithstanding anything contained in this Act or any other law for the time being in force, any
agreement or other document for assignment of “receivables” as defined in clause (p) of section 2 of the
Factoring Regulation Act, 2011 in favour of any “factor” as defined in clause (i) of section 2 of the said
Act shall not be liable to duty under this Act or any other law for the time being in force.]

3[8E. Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of

**shareholding of a bank to a holding company of bank not liable to duty. — Notwithstanding anything**
contained in this Act or any other law for the time being in force, —

(a) conversion of a branch of a bank into a wholly owned subsidiary of the bank or transfer of

shareholding of a bank to a holding company of the bank in terms of the scheme or guidelines of the
Reserve Bank of India shall not be liable to duty under this Act or any other law for the time being in
force; or

(b) any instrument, including an instrument of, or relating to, transfer of any property, business,

asset whether movable or immovable, contract, right, liability and obligation, for the purpose of, or in
connection with, the conversion of a branch of a bank into a wholly owned subsidiary of the bank or
transfer of shareholding of a bank to a holding company of the bank in terms of the scheme or
guidelines issued by the Reserve Bank of India in this behalf, shall not be liable to duty under this Act
or any other law for the time being in force.

_Explanation.—_

(i) For the purposes of this section, the expression “bank” means—

(a) “a banking company” as defined in clause (c) of section 5 of the Banking Regulation Act,

1949(10 of 1949);

(b) “a corresponding new bank” as defined in clause (da) of section 5 of the Banking

Regulation Act, 1949 (10 of 1949);

(c) “State Bank of India” constituted under section 3 of the State Bank of India Act, 1955

(23 of 1955);

(d) “a subsidiary bank” as defined in clause (k) of section 2 of the State Bank of India

(Subsidiary Banks) Act, 1959 (38 of 1959);

(e) “a Regional Rural Bank” established under section 3 of the Regional Rural Banks Act,

1976 (21 of 1976);

(f) “a Co-operative Bank” as defined in clause (cci) of section 5 of the Banking Regulation

Act, 1949 (10 of 1949);

(g) “a multi-State co-operative bank” as defined in clause (cciiia) of section 5 of the Banking

Regulation Act, 1949(10 of 1949);

(ii) For the purposes of this section, the expression the “Reserve Bank of India” means the

Reserve Bank of India constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of
1934).]

1. Ins. by Act 37 of 2007, s. 55 (w.e.f. 25-10-2010).
2. Ins. by Act 12 of 2012, s. 35 and the Schedule (w.e.f. 1-2-2012).
3. Ins. by Act 4 of 2013, s. 17 and the Schedule (w.e.f. 17-1-2013).


-----

1[8F. Agreement or document for transfer or assignment of rights or interest in financial assets

**not liable to stamp-duty.—Notwithstanding anything contained in this Act or any other law for the time**
being in force, any agreement or other document for transfer or assignment of rights or interest in
[financial assets of banks or financial institutions under section5 of the Securitisation and Reconstruction](javascript:fnOpenLinkPopUp('846','26266');)
of Financial Assets and Enforcement of Security Interest Act, 2002, (54 of 2002) in favour of any asset
[reconstruction company, as defined in clause (ba) of sub-section (1) of section 2 of that Act, shall not be](javascript:fnOpenLinkPopUp('846','26262');)
liable to duty under this Act.]

2[8G. Strategic sale, disinvestment, etc., of immovable property by Government company not

**liable to stamp duty.—Notwithstanding anything contained in this Act or any other law for the time**
being in force, any instrument for conveyance or transfer of a business or asset or right in any immovable
property from a Government company, its subsidiary, unit or joint venture,

(i) by way of strategic sale or disinvestment or demerger or any other scheme of arrangements or

through any law, to another Government company or to the Central Government or any State
Government or to the development financial institution established by any law made by Parliament;
or

(ii) which is to be wound up, closed, struck-off, liquidated or otherwise shut down, to another

Government company or to the Central Government or any State Government,

after approval of the Central Government or the State Government, as the case may be, shall not be liable
to duty under this Act.

_Explanation.—For the purposes of this section, “Government company” shall have the same meaning_

as assigned to it in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013).]

**9. Power to reduce, remit or compound duties. — [3][(1)] [4][The [5]*** Government] may, by rule or**

order published in the Official Gazette, —

(a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of [6][the

territories under its administration], the duties with which any instruments or any particular class of
instruments, or any of the instruments belonging to such class, or any instruments when executed by
or in favour of any particular class of persons, or by or in favour of any members of such class, are
chargeable, and

(b) provide for the composition or consolidation of duties [7][of policies of insurance and] in the

case of issues by any incorporated company or other body corporate [8][or of transfers (where there is a
single transferee, whether incorporated or not)] of debentures, bonds or other marketable securities.

9[(2) In this section the expression “the Government” means, —

(a) in relation to stamp-duty in respect of bills of exchange, cheques, promissory notes, bills of lading,

letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts, and in relation to any
other stamp-duty chargeable under this Act and falling within entry 96 in List I in the [10][Seventh Schedule to
the Constitution, expect the subject matters referred to in clause (b) of sub-section (1)]; the Central
Government;

(b) Save as aforesaid, the State Government.]

1. Ins. by Act 44 of 2016, s. 43 and the First Schedule (w.e.f. 1-9-2016).
2. Ins. by Act 13 of 2021, s. 126 (w.e.f. 28-3-2021).
2. S. 9 re-numbered as sub-section (1) of that section by the A.O. 1950.
3. Subs. by the A.O. 1937, for “the G.G. in C”.
4. The word “collecting” omitted by the A.O. 1950.
5. Subs. by the A.O. 1937, for “British India”.
6. Ins. by Act 23 of 2004, s. 117.
7. Ins. by Act 32 of 1994, s. 99 (w.e.f. 13-9-1994).
8. Added by the A.O. 1950.
9. Subs by Act 21 of 2006 s. 69, for “Seventh Schedule to the Constitution” (w.e.f. 18-4-2006).


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**STATE AMENDMENT**

**Karnataka**

**Insertion of new section 9A.—The following section shall be inserted, namely:—**

**9A. Power of State Government to consolidate duties in respect of receipts.—Subject to such**

conditions as may be specified, the State Government may, by order, provide for the consolidation of
duties in respect of any receipts or class of receipts given by any person or class of persons including
any Government.

[Vide Karnataka Act 29 of 1978, s. 2]

1[AA.— _Of the liability of instruments of transaction in_

_stock exchanges and depositories to duty_

**9A. Instruments chargeable with duty for transactions in stock exchanges and**

**depositories.—(1) Notwithstanding anything contained in this Act,—**

(a) when the sale of any securities, whether delivery based or otherwise, is made through a stock

exchange, the stamp-duty on each such sale in the clearance list shall be collected on behalf of the
State Government by the stock exchange or a clearing corporation authorised by it, from its buyer on
the market value of such securities at the time of settlement of transactions in securities of such buyer,
in such manner as the Central Government may, by rules, provide;

(b) when any transfer of securities for a consideration, whether delivery based or otherwise, is

made by a depository otherwise than on the basis of any transaction referred to in clause (a), the
stamp-duty on such transfer shall be collected on behalf of the State Government by the depository
from the transferor of such securities on the consideration amount specified therein, in such manner
as the Central Government may, by rules, provide;

(c) when pursuant to issue of securities, any creation or change in the records of a depository is

made, the stamp-duty on the allotment list shall be collected on behalf of the State Government by the
depository from the issuer of securities on the total market value of the securities as contained in such
list, in such manner as the Central Government may, by rules, provide.
(2) Notwithstanding anything contained in this Act, the instruments referred to in sub-section (1) shall

be chargeable with duty as provided therein at the rate specified in Schedule I and such instruments need
not be stamped.

2[Provided that no such duty shall be chargeable in respect of the instruments of transaction in stock

exchanges and depositories established in any International Financial Services Centre set up under
section 18 of the Special Economic Zones Act, 2005 (28 of 2005).]

(3) From the date of commencement of this Part, no stamp-duty shall be charged or collected by the

State Government on any note or memorandum or any other document, electronic or otherwise,
associated with the transactions mentioned in sub-section (1).

(4) The stock exchange or a clearing corporation authorised by it or the depository, as the case may

be, shall, within three weeks of the end of each month and in accordance with the rules made in this
behalf by the Central Government, in consultation with the State Government, transfer the stamp-duty
collected under this section to the State Government where the residence of the buyer is located and in
case the buyer is located outside India, to the State Government having the registered office of the trading
member or broker of such buyer and in case where there is no such trading member of the buyer, to the
State Government having the registered office of the participant:

Provided that before such transfer, the stock exchange or the clearing corporation authorised by it or

the depository shall be entitled to deduct such percentage of stamp-duty towards facilitation charges as
may be specified in such rules.

_Explanation.—The term “participant” shall have the same meaning as assigned to it in clause (g) of_

section 2 of the Depositories Act, 1996 (22 of 1996).

1. Ins. by Act 7 of 2019, s. 15 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020.]
2. Ins. by Act 12 of 2020, s. 143 (w.e.f. 1-4-2020).


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(5) Every stock exchange or the clearing corporation authorised by it and depository shall submit to

the Government details of the transactions referred to in sub-section (1) in such manner as the Central
Government may, by rules, provide.

**9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges**

**and depositories.—Notwithstanding anything contained in this Act,—**

(a) when any issue of securities is made by an issuer otherwise than through a stock exchange or

depository, the stamp-duty on each such issue shall be payable by the issuer, at the place where its
registered office is located, on the total market value of the securities so issued at the rate specified in
Schedule I;

(b) when any sale or transfer or reissue of securities for consideration is made otherwise than

through a stock exchange or depository, the stamp-duty on each such sale or transfer or reissue shall
be payable by the seller or transferor or issuer, as the case may be, on the consideration amount
specified in such instrument at the rate specified in Schedule I.]

B.—Of Stamps and the mode of using them

**10. Duties how to be paid.—(1) Except as otherwise expressly provided in this Act, all duties with**

which any instruments are chargeable shall be paid, and such payment shall be indicated on such
instruments, by means of stamps —

(a) according to the provisions herein contained; or

(b) when no such provision is applicable thereto—as the [1][State Government] may be rule direct.

(2) The rules made under sub-section (1) may, among other matters, regulate,—

(a) in the case of each kind of instrument—the description of stamps which may be used;

(b) in the case of instruments stamped with impressed stamps—the number of stamps which may

be used;

(c) in the case of bills of exchange or promissory notes [2]*** the size of the paper on which they

are written.

**STATE AMENDMENT**

**Assam**

**Insertion of section 10A.—The principal Act, after the existing section the following shall be**

inserted as section 10A, namely:—

“10A. For shortage of stamps how duty to be paid—(1) Notwithstanding anything contained in

Section 10, where the State Government or the Collector, as the case may be, is satisfied that there is
shortage of stamps in the district or stamps of required denominations are not available, the State
Government or the Collector may permit payment of the duty to be paid in cash or by way of Demand
Draft or by Pay Order and authorize the Treasury Officer or Sub-Treasury Officer or Sub-Registrar or
any other authorised officer, as the case may be, on production of a challan evidencing payment of
duty in the Government Treasury or Sub-Treasury of a Demand Draft or by Pay Order drawn on a
branch of any Schedule bank, as the case may be, after due verification, to certify in such manner as
may be prescribed, by endorsement on the instrument of the amount of duty so paid in cash.

_Explanation.—Government Treasury includes a Government Sub-Treasury and any other place_

as the State Government may, by notification in the Assam Gazette, appoint in this behalf:

Provided that the State Government may, be order published in the Official Gazette, direct that

the power exercisable by it or by the Collector under this Section may be exercised by such other
officers as may be specified 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

1. Subs. by the A.O. 1950, for “collecting Government”.
2. The words “written in any oriental language” omitted by Act 43 of 1955, s. 5 (w.e.f. 1-4-1956).


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and such payment has been indicated 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 I 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.”

[Vide Assam Act 22 of 2004, s. 2]

**Meghalaya**

**Amendment of section 10 of Central act 2 of 1899.—In the Indian Stamp Act, 1899 after section 10**

the following new section shall be inserted as section 10A, namely:-
"10A. Notwithstanding anything contained in section 10 where,

(a)   (i) The State Government, in relation to any area in the State; or

(ii) the Deputy Commissioner, in relation to any area in District under his charge, is satisfied

that on account of temporary, shortage of stamps in any area, duty cannot be paid, and payment
of duty cannot be indicated on instruments, by means of Stamps, the State Government, or as the
case may be, the Deputy Commissioner may, by notification, in the Official Gazette, direct that in
such area and for such period as maybe specified in such notification, the duty may be paid in
cash in any Treasury or Sub-Treasury and shall on production of a challan evidencing payments
of stamp duty in the Government treasury certify endorsement on the instrument in respect of
which the stamp duty is paid, that the duty has been paid, and state in the said endorsement the
amount of the duty so paid.

(b) An endorsement made on any instrument under clause (a) shall have the same effect as if

the duty of an amount equal to the amount stated in the endorsement had been paid in respect of,
and such payment has been indicated on, such instrument by means of stamps, under section 10.”

[Vide Meghalaya Act 6 of 1973, s.2]
**Uttarakhand**

**Amendment of section 10.—After section 10(A) the following section shall be inserted, namely:-**

10(B) "Various modes of payment of duty" Notwithstanding anything contained in section 10 &

10(A) all duties with which any instruments are chargeable shall be paid,
(1) by way of cash; or

(2) by demand draft; or

(3) by pay order; or

(4) by e-payment;

in Government Treasury or Sub-Treasury or General Stamp Office [or, as the case may be,
Government Receipt Accounting System (G.R.A.S.) (Virtual Treasury)] and such payment shall be
indicated by endorsement on such instruments by an officer authorised by the State Government.

[Vide Uttarakhand Act 1 of 2016, s. 3]

**Uttar Pradesh**

**Amendment of section 10-A.— In section 10-A of the Principal Act, for sub-section (1) the following**

sub-section shall be substituted namely :—

"(1) Notwithstanding anything contained in section 10—

(a) where the Collector is satisfied that there is temporary shortage of stamps in the district or that

stamps of required denominations are not available, he may permit duty to be paid in cash and
authorize the officer-in-charge of the treasury on production of a challan evidencing payment of duty


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in the Government treasury or sub-treasury, to certify by endorsement on the instrument or
instruments the amount of duty so paid in cash ;

(b) where the State Government considers it expedient so to do, it may, in any district, permit

duty to be paid in cash and authorize any officer, to receive payment of duty in cash and to certify by
endorsement by means of a Franking machine on the instrument or instruments the amount of duty so
paid in cash.

[Vide Uttar Pradesh Act 11 of 1992, s. 3]

**Uttar Pradesh**

**Insertion of new section 10-A.— After section 10 of the principal Act, the following section shall be**

_inserted, namely :—_

**“10-A.** **Payment of duty in cash.—(1) Notwithstanding anything contained in section 10, where**

the Collector is satisfied that there is temporary shortage of stamps in the district or that stamps of
required denominations are not available, he may permit duty to be paid in cash and authorize the
officer-in-charge of the treasury on production of a challan evidencing payment of duty in the
Government treasury or sub-treasury, to certify by endorsement on the instruments or instruments the
amount of duty so paid in cash.

(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 indicated on such instrument by means of stamps in accordance with the
requirement of section 10.”

[Vide Uttar Pradesh Act 20 of 1974, s. 4]

**Haryana**

**Amendment of section 10 of Central Act 2 of 1899.—To sub-section (1) of section 10 of the Indian**
Stamp Act, 1899 the following proviso shall be added, namely: —

"Provided that whenever stamp paper of smaller value and denomination ranging from rupee one to

rupees ten is in short supply or is not available, the duty payable under this Act, on any instrument,
shall be paid in such manner as the State Government may by rules direct.",

[Vide Haryana Act 1 of 1987, s. 2]

**11. Use of adhesive stamps.—The following instruments may be stamped with adhesive stamps,**

namely: —

(a) instruments chargeable [1][with a duty not exceeding ten naye paise], except parts of bills of

exchange payable otherwise than on demand and drawn in sets;

(b) bills of exchange, [2]*** and promissory notes drawn or made out of [3][India];

(c) entry as an advocate, vakil or attorney on the roll of a High Court;

(d) notarial acts; and

(e) transfers by endorsement of shares in any incorporated company or other body corporate.

**STATE AMENDMENT**

**Uttar Pradesh**

**Amendment of section 11.—In section 11 of the principal Act, in clause (c), after the words “State Bar**
Council of Uttar Pradesh” the words “and certificates of enrolment issued to Revenue Agents or
Mukhtars” shall be inserted.

1. Subs. by Act 19 of 1958, s. 2, for “with the duty of one anna or half an anna” (w.e.f. 1-10-1958).
2. The word “cheques” omitted by Act 5 of 1927, s. 5.
3. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).


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[Vide Uttar Pradesh Act 19 of 1982, s. 3]

**Insertion of section 11-A.— After section 11 of the principal Act, the following section shall be**

inserted, namely :—

“11-A. Payment of duty in cash on such memos.— (1) Notwithstanding anything contained in

section 11, the stamp duty due under Article 25-A of Schedule I-B on a counterpart or duplicate
(including counterfoil or carbon copy) of a bill or cash memo may be paid either by means of stamps
on the date of issue of such instruments, or in cash once in every quarter, for all such instruments
issued in the previous quarter, into the treasury or sub-treasury under such head as the State
Government may by general or special order direct.

(2) The treasury challan prepared for deposit of duty in cash shall be accompanied by such

statement and shall be preserved for the purpose of verification for such period and proper account
thereof shall be maintained in such form as the State Government may by general or special order
direct.”

[Vide Uttar Pradesh Act 49 of 1975, s. 4]

**Amendment of section 11.—In section 11 of the principal Act, in clause (c), after the words “State Bar**
Council of Uttar Pradesh” the words “and certificate of enrolment issued to Revenue Agents or
Mukhtars” shall be inserted.

[Vide Uttar Pradesh Act 19 of 1981, s. 3]

**12. Cancellation of adhesive stamps.—(1) (a) Whoever affixes any adhesive stamp to any**

instrument chargeable with duty which has been executed by any person shall, when affixing such stamp,
cancel the same so that it cannot be used again; and

(b) whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of

execution, unless such stamp has been already cancelled in manner aforesaid, cancel the same so that
it cannot be used again.

(2) Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be used

again, shall, so far as such stamp is concerned, be deemed to be unstamped.

(3)The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or

across the stamp his name or initials or the name or initials of his firm with the true date of his so writing,
or in any other effectual manner.

**13. Instruments stamped with impressed stamps how to be written.—Every instrument written**

upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear
on the face of the instrument and cannot be used for or applied to any other instrument.

**14. Only one instrument to be on same stamp.—No second instrument chargeable with duty shall**

be written upon a piece of stamped paper upon which an instrument chargeable with duty has already
been written:

Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not

chargeable with duty being made upon any instrument for the purpose of transferring any right created or
evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of
which is secured thereby.

**15. Instrument written contrary to section 13 or 14 deemed unstamped.—Every instrument**

written in contravention of section 13 or section 14 shall be deemed to be unstamped.

**16. Denoting duty.—Where the duty with which an instrument is chargeable, or its exemption from**

duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of
such last-mentioned duty shall, if application is made in writing to the Collector for that purpose, and on
production of both the instruments, be denoted upon such first-mentioned instrument by endorsement
under the hand of the Collector or in such other manner (if any) as the [1][State Government] may by rule
prescribe.

1. Subs. by the A.O. 1950, for “collecting Government”.


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C.—Of the time of stamping instruments

**17. Instruments executed in India.—All instruments chargeable with duty and executed by any**

person in [1][India] shall be stamped before or at the time of execution.

**STATE AMENDMENT**

**Assam**

**Amendment of section 17.—In the principal Act, in Section 17, after the existing provision, the**

following proviso 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 10-A.”

[Vide Assam Act 22 of 2004, s. 3]

**18. Instruments other than bills and notes executed out of India.—(1) Every instrument**

chargeable with duty executed only out of [2][India], and not being a bill of exchange [2]*** or promissory
note, may be stamped within three months after it has been first received in [1][India].

(2) Where any such instrument cannot, with reference to the description of stamp prescribed

therefore, be duly stamped by a private person, it may be taken within the said period of three months to
the Collector, who shall stamp the same, in such manner as the [1][State Government] may by rule
prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

**19. Bills and notes drawn out of India.—The first holder in [1][India] of any bill of**

exchange [3][payable otherwise than on demand], [3]*** or promissory note drawn or made out of [2][India]
shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise
negotiates the same in [1][India], affix thereto the proper stamp and cancel the same:
Provided that,—

(a) if, at the time any such bill of exchange, [3]*** or note comes into the hands of any holder

thereof in [1][India], the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by
section 12 and such holder has no reason to believe that such stamp was affixed or cancelled
otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to
such holder, be deemed to have been duly affixed and cancelled;

(b) nothing contained in this proviso shall relieve any person from any penalty incurred by him

for omitting to affix or cancel a stamp.

**STATE AMENDMENT**

**Himachal Pradesh**

**Addition of a new section 19-A.—After section 19 of the said Act the following new section shall be**

inserted, namely:
**_19-A. Payment of duty on certain instruments liable to increased duty in Himachal Pradesh_**

**_under clause (bb) of section 3.- Where any instrument has become chargeable in any part of India and_**
thereafter becomes chargeable with higher rate of duty in the Himachal Pradesh under clause (bb) of
the first proviso to section 3 as amended by the Indian Stamp (Himachal Pradesh Amendment)
Act, 1952
(i) notwithstanding anything contained in the said proviso, the amount of duty chargeable on such

instrument shall be the amount chargeable on it under Schedule- I-A less the amount of duty, if any
already paid on it in India,

(ii) in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with

the stamps necessary for the payment of the amount of duty chargeable on it under clause (i) in the
same manner and at the same time and by the same person as though such instrument were an
instrument received in India for the first time at the time when it became chargeable with the higher
duty.

[Vide Himachal Pradesh Act 4 of 1953, s. 7]

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
2. The word “cheque” omitted by Act 5 of 1927, s. 5.
3. Ins. by Act 5 of 1927, s. 5.


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D.—Of valuations for Duty

**20. Conversion of amount expressed in foreign currencies.—(1) Where an instrument is**

chargeable with _ad valorem duty in respect of any money expressed in any currency other than that of_
1[India] such duty shall be calculated on the value of such money in the currency of 1[India] according to
the current rate of exchange on the day of the date of the instrument.

(2) The Central Government may, from time to time, by notification in the Official Gazette, prescribe

a rate of exchange for the conversion of British or any foreign currency into the currency of [1][India] for
the purposes of calculating stamp-duty, and such rate shall be deemed to be the current rate for the
purposes of sub-section (1).

**21. Stock and marketable securities how to be valued. —Where an instrument is chargeable with**

_ad valorem_ duty in respect of any stock or of any marketable or other security, such duty shall be
calculated on [2][the market value of such stock or security.]

3[Provided that the market value for calculating the stamp-duty shall be, in the case of—

(i) options in any securities, the premium paid by the buyer;

(ii) repo on corporate bonds, interest paid by the borrower; and

(iii) swap, only the first leg of the cash flow.]

**22. Effect of statement of rate of exchange or average price.—Where an instrument contains a**

statement of current rate of exchange, or average price, as the case may require, and is stamped in
accordance with such statement, it shall, so far as regards the subject-matter of such statement, be
presumed, until the contrary is proved, to be duly stamped.

**23. Instruments reserving interest.—Where interest is expressly made payable by the terms of an**

instrument, such instrument shall not be chargeable with duty higher than that with which it would have
been chargeable had no mention of interest been made therein.

4[23A. Certain instruments connected with mortgages of marketable securities to be chargeable

**as agreements. — (1) Where an instrument (not being a promissory note or bill of exchange)—**

(a) is given upon the occasion of the deposit of any marketable security by way of security for

money advanced or to be advanced by way of loan, or for an existing or future debt, or

(b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any

marketable security,

it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable
with duty under [5][Article No. 5 (c)] of Schedule I.

(2) A release or discharge of any such instrument shall only be chargeable with the like duty. ]

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 23-A.— In sub-section (1) of section 23-A of the said Act, for the word and**

figure ‘Schedule-I’ the word, figure and letter “Schedule I-A” shall be substituted.

[Vide Himachal Pradesh Act 4 of 1953, s. 8]

**24. How transfer in consideration of debt, or subject to future payment, etc., to be charged. —**

Where any property is transferred to any person in consideration, wholly or in part, of any debt due to
him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether
being or constituting a charge or incumbrance upon the property or not, such debt, money or stock is to be

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
2. Subs. by Act 7 of 2019, s. 16, for “the value of such stock or security according to the average price or the value thereof on the day of the date

of the instrument.” (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

3. Ins. by s. 16, ibid. (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
4. Ins. by Act 15 of 1904, s. 3.
5. Subs. by Act 1 of 1912, s. 3, for “Article No. 5(b)”.


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deemed the whole or part, as the case may be, of the consideration in respect whereof the transfer is
chargeable with ad valorem duty:

Provided that, nothing in this section shall apply to any such certificate of sale as is mentioned in

Article No. 18 of Schedule I.

_Explanation.—In the case of a sale of property subject to a mortgage or other incumbrance, any_

unpaid mortgage money or money charged, together with the interest (if any) due on the same, shall be
deemed to be part of the consideration for the sale:

Provided that, where property subject to a mortgage is transferred to the mortgagee, he shall be

entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of
the mortgage.

_Illustrations_

(1) A owes B Rs. 1,000. A sells a property to B, the consideration being Rs. 500 and the release of the

previous debt of Rs. 1,000. Stamp-duty is payable on Rs. 1,500.

(2) A sells a property to B for Rs. 500 which is subject to a mortgage to C for Rs. 1,000 and unpaid

interest Rs 200. Stamp-duty is payable on Rs. 1,700.

(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5,000. B afterwards buys the house

from A. Stamp-duty is payable on Rs. 10,000 less the amount of stamp-duty already paid for the
mortgage.

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 24.— In the proviso to section 24, of the said Act, for the full stop shall be**

substituted a comma followed by the words “or Schedule I -A, as the case may be.

[Vide Himachal Pradesh Act 4 of 1953, s. 9]

**Orissa**

**Amendment of section 24.—** In Section 24 of the Indian Stamp Act, 1899 (2 of 1899) (herein after

referred to as the principal Act), for the words “in respect whereof the transfer is chargeable with ad
valorem duty” the words “and the transfer is chargeable with ad valorem duty in respect of the
consideration or the market value of the property so transferred, whichever is higher,” shall be
substituted.

[Vide Orissa Act 7 of 1987, s. 2]

**25. Valuation in case of annuity, etc.—Where an instrument is executed to secure the payment of an**

annuity or other sum payable periodically, or where the consideration for a conveyance is an annuity or
other sum payable periodically, the amount secured by such instrument or the consideration for such
conveyance, as the case may be, shall, for the purposes of this Act, be deemed to be,—

(a) where the sum is payable for a definite period so that the total amount to be paid can be

previously ascertained—such total amount;

(b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in

being at the date of such instrument or conveyance—the total amount which, according to the terms
of such instrument or conveyance, will or may be payable during the period of twenty years
calculated from the date on which the first payment becomes due; and

(c) where the sum is payable for an indefinite time terminable with any life in being at the date of

such instrument or conveyance— the maximum amount which will or may be payable as aforesaid
during the period of twelve years calculated from the date on which the first payment becomes due.

**26. Stamp where value of subject-matter is indeterminate.—Where the amount or value of the**

subject-matter of any instrument chargeable with _ad valorem duty cannot be, or (in the case of an_
instrument executed before the commencement of this Act) could not have been, ascertained at the date of
its execution or first execution, nothing shall be claimable under such instrument more than the highest
amount or value for which, if stated in an instrument of the same description, the stamp actually used
would, at the date of such execution, have been sufficient:


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1[Provided that, in the case of the lease of a mine in which royalty or a share of the produce is

received as the rent or part of the rent, it shall be sufficient to have estimated such royalty or the value of
such share, for the purpose of stamp-duty,—

(a) when the lease has been granted by or on behalf of [2][the Government], at such amount or

value as the Collector may, having regard to all the circumstances of the case, have estimated as
likely to be payable by way of royalty or share to [3][the Government] under the lease, or

(b) when the lease has been granted by any other person, at twenty thousand rupees a year,

and the whole amount of such royalty or share, whatever it may be, shall be claimable under such lease:]

Provided also that where proceedings have been taken in respect of an instrument under section 31 or

41, the amount certified by the Collector shall be deemed to be the stamp actually used at the date of
execution.

**27. Facts affecting duty to be set forth in instrument. —The consideration (if any) and all other**

facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty
with which it its chargeable, shall be fully and truly set forth therein.

**STATE AMENDMENT**

**Assam**

**Amendment of section 27.—In the principal Act, in section 27, for the words and brackets, “The**

consideration (if any)”, the words “the market value of the property” shall be substituted.”

[Vide Assam Act 22 of 2004, s. 4]

**Amendment of section 27.—In the principal Act, after section 27, the following new section shall be**

inserted namely:—

“27A. **Instrument of conveyance etc. under valued how to be dealt with.—(1) If the**

Registering Officer appointed under the Registration Act, 1908 (Central Act 16 of 1908) 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 forth 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 (1), 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 him under subsection (1) call for and examine the instrument for the purpose of satisfying himself as to the
correctness of the market value of the property as set forth in such instrument, which is the subject
matter of conveyance, exchange or gift and the duty payable thereon and if after such examination he
has reason to believe that the market value of such property has not been truly set forth in the
instrument, he may determine the market value of such property and the duty as aforesaid and
thereupon the difference, if any in the amount of duty, shall be payable by the person liable to pay the
duty:

1. Subs. by Act 15 of 1904, s. 4, for the proviso.
2. Subs. by the A.O. 1937, for “the secretary of State in Council”.
3. Subs., ibid., for “the said Secretary of State in Council”.


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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 of 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.

[Vide Assam Act 22 of 2004, s. 5]

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 27.—For the words and brackets “The consideration (if any)” occurring in**

section 27 of the Indian Stamp Act, 1899 (2 of 1899) (hereinafter called as the principal Act), the words
and signs “The consideration, if any, the market value of the property” shall be substituted.

[Vide Himachal Pradesh Act 7 of 1989, s. 2]

**Orissa**

**Amendment of section 27.— In Section 27 of the principal Act, for the words and brackets**

“the consideration if any”, the words and commas “the consideration, if any, the market value of the
property” shall be substituted.

[Vide Orissa Act 7 of 1987, s. 3]

**28. Direction as to duty in case of certain conveyances.—(1) Where any property has been**

contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate
parts by different instruments, the consideration shall be apportioned in such manner as the parties think
fit, provided that a distinct consideration for each separate part is set forth in the conveyance relating
thereto, and such conveyance shall be chargeable with _ad valorem duty in respect of such distinct_
consideration.

(2) Where property contracted to be purchased for one consideration for the whole, by two or more

persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts by
separate instruments to the persons by or for whom the same was purchased, for distinct parts of the
consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of
the distinct part of the consideration therein specified.

(3) Where a person, having contracted for the purchase of any property but not having obtained a

conveyance thereof, contracts to sell the same to any other person and the property is in consequence

conveyed immediately to the sub-purchaser the conveyance shall be chargeable with ad valorem duty in
respect of the consideration for the sale by the original purchaser to the sub-purchaser.

(4) Where a person, having contracted for the purchase of any property but not having obtained a

conveyance thereof, contracts to sell the whole, or any part thereof, to any other person or persons and the
property is in consequence conveyed by the original seller to different persons in parts, the conveyance of
each part sold to a sub-purchaser shall be chargeable with _ad valorem duty in respect only of the_
consideration paid by such sub-purchaser, without regard to the amount or value of the original
consideration; and the conveyance of the residue (if any) of such property to the original purchaser shall
be chargeable with ad valorem duty in respect only of the excess of the original consideration over the
aggregate of the considerations paid by the sub-purchasers:

Provided that the duty on such last-mentioned conveyance shall in no case be less than one rupee.


-----

(5) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately

selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and
is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the
original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance
for the consideration obtained by such original seller, or, where such duty would exceed five rupees, with
a duty of five rupees.

**STATE AMENDMENT**

**Orissa**

**Amendment of section 28.— In Section 28 of the principal Act,—**
(i) for sub-section (1), the following sub-section shall be substituted, namely:—

“(1) where any property has been contracted to be sold for one consideration for the whole, and is

conveyed to the purchaser in separate parts by different instruments, the consideration shall be
apportioned in such manner as the parties think fit:

Provided that a distinct consideration for each separate part is set forth in the conveyance relating

thereto and such conveyance shall be chargeable with _ad valorem duty in respect of such distinct_
consideration:

Provided further that the market value of the separate part shall be set forth along with the

consideration for each part and the conveyance shall be chargeable with ad valorem.

[duty in respect of such distinct consideration or the market value, whichever is higher.”.

(ii) to sub-section (2) the following words and comma shall be added at the end, namely:—
“or the market value of each such separate part whichever is higher.”;
(iii) to sub-section (3) the following words and comma shall be added at the end, namely:—
“or the market value of the property, whichever is higher.”.
(iv) for sub-section (4), the following sub-section shall be substituted, namely:
“(4) where a person, having contracted for the purchase of any property but not having obtained a

conveyance thereof, contracts to sell the whole, or any part thereof, to any other person or persons and
the property is in consequence conveyed by the original seller to different persons in part, the
conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem duty in respect
of the consideration paid by such sub-purchaser or the market value of each part whichever is higher
without regard to the amount or value of the original consideration; and the conveyance of the residue,
if any, of such property to the original purchaser shall be chargeable with ad valorem duty in respect
only of the excess of the original consideration over the aggregate of the considerations paid by the
sub-purchasers or the market value of the residue of such property whichever is higher:
Provided that the duty on such last mentioned conveyance shall in no case be less than one rupee.”.
(v) for sub-section (5), the following sub-section shall be substituted, namely:—
“(5) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately

selling to him, which is chargeable with ad valorem duty in respect of consideration paid by him or the
market value of the property whichever is higher and is duly stamped accordingly, any conveyance to be
afterwards made to him of the same property by the original seller shall be chargeable  with a duty
equal to that which would be chargeable on a conveyance for the consideration obtained by such
original seller or the market value of such property whichever is higher, or, where such duty would
exceed five rupees with a duty of five rupees”,]

[Vide Orissa Act 7 of 1987, s. 4]

E.—Duty by whom payable

**29. Duties by whom payable.—In the absence of an agreement to the contrary, the expense of**

providing the proper stamp shall be borne —

(a) in the case of any instrument described in any of the following Articles of Schedule I, namely:—

No. 2. (Administration Bond),


-----

1[No. 6 (Agreement relating to Deposit of Title-deeds, Pawn or Pledge),]
No. 13 (Bill of exchange),
No. 15 (Bond),
No. 16 (Bottomry Bond),
No. 26 (Customs Bond),

2*     -     -     -     
No. 32 (Further charge),
No. 34 (Indemnity-Bond),
No. 40 (Mortgage-deed),
No. 49 (Promissory-note),
No. 55 (Release),
No. 56 (Respondentia Bond),
No. 57 (Security-bond or Mortgage-deed),
No. 58 (Settlement),

3*     -     -     -     
4*     -     -     -     
No. 62 (c). (Transfer of any interest secured by a bond, mortgage-deed or policy of insurance),—

by the person drawing, making or executing such instrument:

5[(b) in the case of a policy of insurance other than fire-insurance—by the person effecting the

insurance;

(bb) in the case of a policy of fire-insurance— by the person issuing the policy;]
(c) in the case of a conveyance (including re-conveyance of mortgaged property) by the grantee: in

the case of a lease or agreement to lease—by the lessee or intended lessee:

(d) in the case of a counterpart of a lease—by the lessor;
(e) in the case of an instrument of exchange [6][including swap]—by the parties in equal shares,
(f) in the case of a certificate of sale—by the purchaser of the property to which such certificate

relates; [7]***

(g) in the case of an instrument of partition—by the parties thereto in proportion to their respective

shares in the whole property partitioned or, when the partition is made in execution of an order passed by
a Revenue-authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator
directs.

8[(h) in the case of sale of security through stock exchange, by the buyer of such security;

(i) in the case of sale of security otherwise than through a stock exchange, by the seller of such

security;

(j) in the case of transfer of security through a depository, by the transferor of such security;

(k) in the case of transfer of security otherwise than through a stock exchange or depository, by the

transferor of such security;

1. Subs. by Act 15 of 1904, s. 5, for “No. 6 (Agreement to Mortgage)”.
2. The words, figures and brackets “No. 27 (Debenture)” omitted by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9
1-2020 followed by 1-4-2020]

3. The words, figures, brackets and letter “No. 62 (a) (Transfer of shares in an incorporated Company or other body corporate)”

omitted by s. 17, ibid. (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

4. The words, figures, brackets and letter “No. 62 (b). (Transfer of debentures, being marketable securities, whether the debenture

is liable to duty or not, except debentures provided for by section 8),” omitted by s. 17, ibid. (w.e.f. 1-7-2020). [Earlier notified
w.e.f. 9-1-2020 followed by 1-4-2020]

5. Subs. by Act 5 of 1906, s. 4, for clause (b).
6. Ins. by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
7. The “and” omitted by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
8. Ins. by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


-----

(l) in the case of issue of security, whether through a stock exchange or a depository or otherwise, by

the issuer of such security; and

(m) in the case of any other instrument not specified herein, by the person making, drawing or

executing such instrument.]

**STATE AMENDMENT**

**Uttarakhand**

**Amendment of section 29.—In Section 29 of the Principal Act,--**

(a) In clause (a), after the words (and figures, "No. 40 (Mortgage deed))," the words (and figures

"No. 43 (Note or memorandum))," shall be inserted;

(b) after clause (f), the following clause shall be inserted, namely,
''(f-f) in the case of an Instrument of Gift by the donee;"

[Vide Uttarakhand Act 1 of 2016, s. 4]

**Uttar Pradesh**

**Amendment of section 29.— In section 29 of the principal Act,—**

(a) in clause (a), after the words and figures, "No. 40 (Mortgage deed)," the words and figure,

"No. 43 (Note or Memorandum)" shall be inserted ;

(b) after the clause (f) the following clause shall be inserted, namely:—

“(ff) in the case of an Instrument of Gift, by the donee"

[Vide Uttar Pradesh Act 38 of 2001, s. 3]

**30. Obligation to give receipt in certain cases.—Any person receiving any money exceeding**

twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding
twenty rupees, or receiving in satisfaction or part satisfaction of a debt any movable property exceeding
twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque,
note or property, give a duly stamped receipt for the same.

1[Any person receiving or taking credit for any premium or consideration for any renewal of any

contract of fire-insurance, shall, within one month after receiving or taking credit for such premium or
consideration, give a duly stamped receipt for the same.]

CHAPTER III

ADJUDICATION AS TO STAMPS

**31. Adjudication as to proper stamp.—(1) When any instrument, whether executed or not and**

whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have
the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such
amount (not exceeding five rupees and not less than [2][fifty naye paise]) as the Collector may in each case
direct, the Collector shall determine the duty (if any) with which, in his judgment, the instrument is
chargeable.

(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and

also with such affidavit or other evidence as he may deem necessary to prove that all the facts and
circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with
which it is chargeable, are fully and truly set forth therein, and may refuse to proceed upon any such
application until such abstract and evidence have been furnished accordingly:

Provided that—

1. Added by Act 5 of 1906, s. 5.
2. Subs. by Act 19 of 1958, s. 3, for “eight annas” (w.e.f. 1-10-1958).


-----

(a) no evidence furnished in pursuance of this section shall be used against any person in any

civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is
chargeable; and

(b) every person by whom any such evidence is furnished, shall, on payment of the full duty with

which the instrument to which it relates, is chargeable, be relieved from any penalty which he may
have incurred under this Act by reason of the omission to state truly in such instrument any of the
facts or circumstances aforesaid.

**STATE AMENDMENT**

**Orissa**

**Amendment of Section 31.—In section 31 of the principal Act, in sub-section (1), for the words “not**

exceeding five rupees” and “not less than fifty naye paise”, the words “not exceeding twenty rupees” and
“not less than five rupees”, shall respectively be substituted

[Vide Orissa Act 1 of 2003, s. 4]

**Uttarakhand**

**Amendment of section 31.—In sub-section (1), for the words, "Pays a fee of such amount not**

exceeding five rupees and not less than fifty paisa as the collector may in Each case direct," the words,
"Pays a fee such amount as may be fixed by State Government By notification in the Official Gazette",
shall be substituted.

[Vide Uttarakhand Act 1 of 2016, s. 5]

**Uttar Pradesh**
**Amendment of section 31.— In section 31 of the principal Act, in sub-section (1), for the words, "such**
amount not exceeding five rupees and not less than fifty paise as the collector may in each case direct",
the words, "such amount as may be fixed by the State Government by notification in the Official
Gazette", shall be substituted.

[Vide Uttar Pradesh Act 38 of 2001, s. 4]

**32. Certificate by Collector.—(1) When an instrument brought to the Collector under section 31 is,**

in his opinion, one of a description chargeable with duty, and

(a) the Collector determines that it is already fully stamped, or

(b) the duty determined by the Collector under section 31, or such a sum as, with the duty already

paid in respect of the instrument, is equal to the duty so determined, has been paid,

the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with
which it is chargeable has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in

manner aforesaid that such instrument is not so chargeable.

(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to

be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be
receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly
stamped:

Provided that nothing in this section shall authorize the Collector to endorse—

(a) any instrument executed or first executed in [1][India] and brought to him after the expiration of

one month from the date of its execution or first execution, as the case may be;

(b) any instrument executed or first executed out of [1][India] and brought to him after the

expiration of three months after it has been first received in [1][India]; or

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).


-----

(c) any instrument chargeable [1][with a duty not exceeding ten nayepaise], or any bill of exchange

or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly
stamped.

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of section 32.— In section 32 of the said Act.—**

(1) in clause (a) of the proviso, after the words “any instrument” the  words “other than an instrument

chargeable with a duty under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp
(Himachal Pradesh Amendment) Act, 1952” 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 word “or” shall be inserted, and the following new clause shall be

added:
(d) any instrument chargeable with duty under clause (bb) of the first proviso to section 3 as

amended by the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, and brought to him after
the expiration of three months from the date on which it is first received in Himachal Pradesh.

[Vide Himachal Pradesh Act 4 of 1953, s. 10]

CHAPTER IV

INSTRUMENTS NOT DULY STAMPED

**33. Examination and impounding of instruments. —(1) Every person having by law or consent of**

parties authority to receive evidence, and every person in charge of a public office, except an officer of
police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the
performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound
the same.

(2) For that purpose every such person shall examine every instrument so chargeable and so produced

or coming before him, in order to ascertain whether it is stamped with a stamp of the value and
description required by the law in force in [2][India] when such instrument was executed or first executed:

Provided that—

(a) nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal

Court to examine or impound, if he does not think fit so to do, any instrument coming before him in
the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the
Code of Criminal Procedure, 1898 (V of 1898);

(b) in the case of a Judge of a High Court, the duty of examining and impounding any instrument

under this section may be delegated to such officer as the Court appoints in this behalf.

(3) For the purposes of this section, in cases of doubt, —

(a) [3][the [4][State Government]] may determine what offices shall be deemed to be public offices;

and

(b) [5][the [4][State Government]] may determine who shall be deemed to be persons in charge of

public offices.

**STATE AMENDMENT**

**Orissa**

**Amendment of Section 33.—In section 33 of the principal Act after sub-section (1), the**

## following sub-sections shall be inserted, namely:—

1. Subs. by Act 19 of 1958, s. 4, for “with the Duty of one anna or half an anna” (w.e.f. 1-10-1958).
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
3. Subs. by the A.O. 1937, for “the G.G. in C.”.
4. Subs. by the A.O. 1950, for “collecting Government”.
5. Subs. by the A.O. 1937, for “the L.G.”.


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“(1-a) If it appears to such person from the copy of an instrument produced or coming in

performance of his functions, within three years from the date of registration of the instrument, that
such instrument is not duly stamped, he shall call for the original instrument and if he is satisfied on
production of the instrument that it has not been duly stamped, impound the same and the deficient
amount of duty shall be payable by the person liable to pay the duty.

(1-b) Where the original instrument is not produced such person shall refer the copy of the

instrument to the Collector for determination of the market value of the property and the duty payable
thereon and the Collector may determine the market value of the property and the duty as aforesaid in
accordance with the procedure provided for in sub-section (2) of section 47-A.”.

[Vide Orissa Act 7 of 1987, s. 5]

**Uttar Pradesh**

**Amendment of section 33 of Act no. 11 of 1899.—In section 33 of the Indian Stamp Act, 1899, as**
amended in its application to Uttar Pradesh, hereinafter in this Chapter referred to as the principal Act, -
(i) in sub-section (2), in the proviso, in clause (a), for the words and figures

Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898”, the words and figures
“sections 125 to 128 and sections 145 to 148 of the Code of Criminal Procedure, 1973” shall be
substituted.

(ii) after sub-section (2), for the existing sub-sections, the following sub-sections shall be

substituted, namely:-
“(3) For the purpose of this section the State Government may in cases of doubt, determine

what offices shall be deemed to be public offices and who shall be deemed to be persons in
charge of public offices.

(4) Where deficiency in stamp duty paid is noticed from the any court or from the

Commissioner of Stamps or an, Additional Commissioner of Stamp or a Deputy Commissioner
of Stamps or an Assistant Commissioner of Stamps or any officer authorized by the Board of
Revenue in that behalf, call for the original instrument so purpose, and the instrument so
produced before the Collector shall be deemed to have been produced or come before him in the
performance of his functions.

(5) In case the instrument is not produced within the period specified by the Collector, he

may require payment of deficit stamp duty, if any, together with penalty under section 40 on the
copy of the instrument:

Provided that no action under sub-section (4) or sub-section (5) shall be taken after a period

of four years from the date of execution of the instrument.”

[Vide Uttar Pradesh Act 6 of 1980, s. 6]

**Amendment of section 33 of Act no. 11 of 1899.— In section 33 of the Indian Stamp Act, 1899**

hereinafter referred to as the Principal Act, in sub-section (5), after the existing proviso the following
Proviso shall be inserted. namely :—

“Provided further that with the prior permission of the State Government an action under sub
section (4) or sub-section (5) may be taken after a period of four years but before a period of eight
years from the date of execution of the instrument.”

[Vide Uttar Pradesh Act 22 of 1998, s. 2]

**Amendment of section 33.—In section 33 of the principal Act, after sub-section (2), the following**

Sub-sections shall be inserted, namely :—

(3) Where deficiency in stamp duty paid is noticed from the copy of any instruments, the Collector

may suo motu or on a reference from any court or from the Chief Inspector of Stamps, Uttar Pradesh or
any Officer of the Stamp Department, Board of Revenue, call for the original instrument for the purpose
of satisfying himself as to the adequacy of the duty paid thereon and the instrument so produced before
the Collector shall be deemed to have been produced or come in the performance of his functions.


-----

(4) In case the instrument is not produced within the period specified by tile Collector, he may require

payment of deficit stamp duty, if any, together with penalty under section 40 on the copy of the
instrument ;

Provided that no action under sub-section (3) or sub-section (4) shall be taken after a period of four

years from the date of execution of the instrument"

[Vide Uttar Pradesh Act 49 of 1975, s. 5]

**34. Special provision as to unstamped receipts.—Where any receipt chargeable [1][with a duty not**

exceeding ten nayepaise] is tendered to or produced before any officer unstamped in the course of the
audit of any public account, such officer may in his discretion, instead of impounding the instrument,
require a duly stamped receipt to be substituted therefore.

**35. Instruments not duly stamped inadmissible in evidence, etc.—No instrument chargeable with**

duty shall be admitted in evidence for any purpose by any person having by law or consent of parties
authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by
any public officer, unless such instrument is duly stamped:

Provided that—

(a) any such instrument [2][shall] be admitted in evidence on payment of the duty with which the

same is chargeable, or, in the case of any instrument insufficiently stamped, of the amount required to
make up such duty, together with a penalty of five rupees, or, when ten times the amount of the
proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or
portion;

(b) where any person from whom a stamped receipt could have been demanded, has given an

unstamped receipt and such receipt, if stamped, would be admissible in evidence against him, then
such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by the
person tendering it;

(c) where a contract or agreement of any kind is effected by correspondence consisting of two or

more letters and any one of the letters bears the proper stamp, the contract or agreement shall be
deemed to be duly stamped;

(d) nothing herein contained shall prevent the admission of any instrument in evidence in any

proceeding in a Criminal Court, other than a proceeding under Chapter XII or Chapter XXXVI of the
Code of Criminal Procedure 1898 (V of 1898);

(e) nothing herein contained shall prevent the admission of any instrument in any Court when

such instrument has been executed by or on behalf of the Government, or where it bears the
certificate of the Collector as provided by section 32 or any other provision of this Act.

**STATE AMENDMENT**

**Uttar Pradesh**

**Amendment of section 35.—In section 35 of the principal Act, in the proviso in clause (d), for the**

words and figures “Chapter XII or Chapter XXXVI of the Code of criminal Procedure, 1898”, the words
and figures “sections 125 to 128 and sections 145 to 148 of the Code of Criminal Procedure, 1973” shall
be substituted.

[Vide Uttar Pradesh Act 6 of 1980, s. 7]

**Amendment of section 35.— In section 35 of the principal Act, in clause (a) of the proviso for the**

words "five rupees. or, when ten times the amount of the proper duty of deficient portion thereof exceeds
five rupees, of a sum equal to ten times such duty or portion:" the following words shall be _substituted,_
namely :—

"a sum equal to ten times the amount of the proper duty or deficient portion thereof ;

[Vide Uttar Pradesh Act 22 of 1998, s. 3]

1. Subs. by Act 19 of 1958, s. 5, for “with a duty of one anna” (w.e.f. 1-10-1958).
2. Subs. by Act 21 of 2006, s. 69, for “not being an instrument chargeable with a duty not exceeding ten nayepaise only, or a bill

of exchange or promissory note, shall, subject to all just exceptions,”


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**36. Admission of instrument where not to be questioned.—Where an instrument has been admitted**

in evidence, such admission shall not, except as provided in section 61, be called in question at any stage
of the same suit or proceeding on the ground that the instrument has not been duly stamped.

**37. Admission of improperly stamped instruments.—[1][The [2][State Government]] may make rules**

providing that, where an instrument bears a stamp of sufficient amount but of improper description, it
may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any
instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.

**38. Instruments impounded, how dealt with.—(1) When the person impounding an instrument**

under section 33 has by law or consent of parties authority to receive evidence and admits such
instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by
section 37, he shall send to the Collector an authenticated copy of such instrument, together with a
certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such
amount to the Collector, or to such person as he may appoint in this behalf.

(2) In every other case, the person so impounding an instrument shall send it in original to the

Collector.

**39. Collector’s power to refund penalty paid under section 38, sub-section (1).—(1) When a copy**

of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, [3]***
refund any portion of the penalty in excess of five rupees which has been paid in respect of such
instrument.

(2) When such instrument has been impounded only because it has been written in contravention of

section 13 or section 14, the Collector may refund the whole penalty so paid.

**STATE AMENDMENT**

**Uttar Pradesh**

**Omission of section 39.— Section 39 of the principal Act shall be omitted.**

[Vide Uttar Pradesh Act 22 of 1998, s. 4]

**40. Collectors power to stamp instruments impounded.—(1) When the Collector impounds any**

instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not
being an instrument chargeable [4][with a duty not exceeding ten naye paise] only or a bill of exchange or
promissory note, he shall adopt the following procedure:—

(a) if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he

shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case
may be;

(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he

shall require the payment of the proper duty or the amount required to make up the same, together
with a penalty of five rupees; or, if he thinks fit, [5][an amount not exceeding] ten times the amount of
the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five
rupees:

Provided that, when such instrument has been impounded only because it has been written in

contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty
prescribed by this section.

1. Subs. by the A.O. 1937, for “the G.G. in C.”.
2. Subs. by the A. O. 1950, for “collecting Government”.
3. The words “upon application made to him in this behalf or, if no application is made, with the consent of the chief Controlling

Revenue-authority” omitted by Act 4 of 1914, s. 2 and the Schedule Pt I.

4. Subs. by Act 19 of 1958, s. 6, for “with a duty of one anna or half an anna” (w.e.f. 1-10-1958).
5. Ins. by Act 15 of 1904, s. 6.


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(2) Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be

conclusive evidence of the matters stated therein.

(3) Where an instrument has been sent to the Collector under section 38, sub-section (2), the Collector

shall, when he has dealt with it as provided by this section, return it to the impounding officer.

**STATE AMENDMENT**

**Uttarakhand**

**Amendment of section 40.—After sub-section (1), the following sub-sections shall be inserted,**

namely:
"(1-A) The Collector shall also require, alongwith the amount of deficit Stamp Duty of penalty

required to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of one
and half percent per mensem on the amount of deficit stamp duty calculated from the date of the
execution of the instrument till the date of actual payment;

Provided that the amount of interest under this sub-section shall be recalculated if the amount of

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(1-B) The amount of interest payable under sub-section (1-A) shall be added to the amount due and

be also deemed for all purposes to part of the amount required to be paid.

(1-C) Where realization of the deficit stamp duty reminded stayed by any order of any court or

authority and such order of stay is subsequently vacated, the interest referred to in sub-section (1-A) shall
be payable also for any period during which such order of stay remain in operation.

(1-D) Any amount paid or deposited by, or removed, or refundable to a person under the provisions

of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and
the excess, if any, shall then be adjusted towards the interest, in any, due from him."

[Vide Uttarakhand Act 1 of 2016, s. 6]

Uttar Pradesh

**Amendment-of section 40.— In section 40 of the principal Act in sub-section (1), —**

(a) for clause (b) the following clause shall be substituted, namely :—

"(b) if he is of opinion that such instrument is chargeable with duty and is not duty stamped, he

shall require the payment of the proper duty or the amount required to make up the deficiency
together with a penalty of an amount not exceeding ten times the amount of the proper duty or of the
deficient portion thereof ; "

(b) after the existing proviso the following proviso shall be inserted, namely :-
"Provided further that no penalty shall be levied unless the party concerned has been given a

reasonable opportunity of being heard."

[Vide Uttarakhand Act 22 of 1998, s. 5]

**Amendment of section 40.— in section 40 of the principal Act, after sub-section (1), the following**
subsections shall be inserted, namely:—

"(1-A) The Collector shall also require, along with the amount of deficit stamp duty or penalty

required to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of
one and half per cent per mensem on the amount of deficit stamp duty calculated from the date of the
execution of the instrument till the date of actual payment:

Provided that the amount of interest under this sub-section shall be recalculated if the amount of

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(1-B) The amount of interest payable under sub-section ( I-A) shall be added to the amount due

and be also deemed for all purposes to be part of the amount required to be paid.


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(1 -C) Where realization of the deficit stamp duty remained stayed by any order of any Court or

authority and such order of stay is subsequently vacated, the interest referred to in sub-section (1-A)
shall be payable also for any period, during which such order of stay remained in operation.

(1-D) Any amount paid or deposited by, or recovered from, or refundable to a person under the

provisions of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding
against him and the excess, if any, shall then be adjusted towards the interest, if any, due from him."

[Vide Uttar Pradesh Act 38 of 2001, s. 5]

**41. Instruments unduly stamped by accident.— If any instrument chargeable with duty and not**

duly stamped, not being an instrument chargeable [1][with a duty not exceeding ten nayepaise] only or a
bill of exchange or promissory note, is produced by any person of his own motion before the Collector
within one year from the date of its execution or first execution, and such person brings to the notice of
the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the
amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that
the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity,
he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next hereinafter prescribed.

**42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.— (1)**

When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35,
section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case
may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty
and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence
of the person paying them.

(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered

and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application
in this behalf to the person from whose possession it came into the hands of the officer impounding it, or
as such person may direct:

Provided that—

(a) no instrument which has been admitted in evidence upon payment of duty and a penalty under

section 35, shall be so delivered before the expiration of one month from the date of such
impounding, or if the Collector has certified that its further detention is necessary and has not
cancelled such certificate;

(b) nothing in this section shall affect the[1] Code of Civil Procedure (XIV of 1882), section 144,

clause 3.

**STATE AMENDMENT**

**Uttarakhand**

**Amendment of section 42.—In section 42 of the Principal Act, --**

(a) in the heading, of the words and figures "Sections 35, 40 or 41", the words and figures,

"sections 35, 40, 41 or 47-A" shall be substituted.

(b) in sub-section (1), for the words and figures "section 40 or section 41", the words and figures,

"section 40, section 41 or section 47-A" shall be substituted.

[Vide Uttarakhand Act 1 of 2016, s. 7]

**Uttar Pradesh**

**Amendment of section 42.— In section 42 of the principal Act,—**

(a) in the heading for the words and figures "sections 35, 40 or 41", the words and figures,

"sections 35, 40, 41 or 47-A" shall be substituted.

1. See now the Code of Civil Procedure, 1908 (5 of 1908), Sch. I, Order XIII, Rule 9.


-----

(b) in sub-section (1) for the words and figures "section. 40 or section 41," the words and figures,

"section 40, section 41 or section 47-A" shall substituted.

[Vide Uttar Pradesh Act 38 of 2001, s. 5]

**43. Prosecution for offence against Stamp-law.—The taking of proceedings or the payment of a**

penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who
appears to have committed an offence against the Stamp-law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which

such a penalty has been paid, unless it appears to the Collector that the offence was committed with an
intention of evading payment of the proper duty.

**44. Persons paying duty or penalty may recover same in certain cases.—(1) When any duty or**

penalty has been paid under section 35, section 37, section 40 or section 41, by any person in respect of
an instrument, and, by agreement or under the provisions of section 29 or any other enactment in force at
the time such instrument was executed, some other person was bound to bear the expense of providing the
proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other
person the amount of the duty or penalty so paid.

(2) For the purpose of such recovery, any certificate granted in respect of such instrument under this

Act shall be conclusive evidence of the matters therein certified.

(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or

proceeding to which such persons are parties and in which such instrument has been tendered in evidence.
If the Court does not include the amount in such order, no further proceedings for the recovery of the
amount shall be maintainable.

**45. Power to Revenue-authority to refund penalty or excess duty in certain cases.—(1) Where**

any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon
application in writing made within one year from the date of the payment, refund such penalty wholly or
in part.

(2) Where, in the opinion of the Chief Controlling Revenue-authority, stamp-duty in excess of that

which is legally chargeable has been charged and paid under section 35 or section 40, such authority may,
upon application in writing made within three months of the order charging the same, refund the excess.

**46. Non-liability for loss of instruments sent under section 38.—(1) If any instrument sent to the**

Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person
sending the same shall not be liable for such loss, destruction or damage.

(2) When any instrument is about to be so sent, the person from whose possession it came into the

hands of the person impounding the same, may require a copy thereof to be made at the expense of such
first-mentioned person and authenticated by the person impounding such instrument.

**47. Power of payer to stamp bills, and promissory notes received by him unstamped.—When**

any bill of exchange [1][or promissory note] chargeable [2][with a duty not exceeding ten nayepaise] is
presented for payment unstamped, the person to whom it is so presented, may affix thereto the necessary
adhesive stamp, and, upon cancelling the same in manner hereinbefore provided, may pay the sum
payable upon such bill [3][or note], and may charge the duty against the person who ought to have paid the
same, or deduct it from the sum payable as aforesaid, and such bill [3][or note], shall, so far as respects the
duty, be deemed good and valid:

Provided that nothing herein contained shall relieve any person from any penalty or proceeding to

which he may be liable in relation to such bill,[ 3][or note].

**STATE AMENDMENT**

**Himachal Pradesh**

**Insertion of section 47-A. —After section 47 of the principal Act, the following new section shall be**

added, namely:
1. Subs. by Act 5 of 1927, s. 5, for “promissory note or cheque”.
2. Subs. by Act 19 of 1958, s. 7, for “with the duty of one anna” (w.e.f. 1-10-1958).
3. Subs. by Act 5 of 1927, s. 5, for “note or cheque”.


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**47-A. Instruments under-valued, how to be dealt with.-(1) If the Registering Officer, appointed**

under the Registration Act, 1908 (16 of 1908) while registering any instrument relating to the transfer of
any property, has reason to believe that the market value of the property or the consideration, as the case
may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the
same to the Collector for determination of the market value or consideration, as the case may be, and the
proper duty payable thereon.

(2) On receipt of reference under sub-section (1), 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 or consideration and the duty, as aforesaid, and
the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

(3) The Collector may, suo _moto or on receipt of reference from the Inspector General of Registration_

or the Registrar of a District, in whose jurisdiction the property, or any portion thereof, which is the
subject-matter of the instrument, is situated, appointed under the Registration Act, 1908 (16 of 1908)
shall, within three years from the date of registration of any instrument, not already referred to him under
sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the
correctness of its market value or consideration, as the case may be, and the duty payable thereon and if,
after such examination, he has reason to believe that the market value or consideration has not been truely
set forth in the instrument, he may determine the market value or consideration and the duty, as aforesaid,
in accordance with procedure provided for in sub-section (2), and the deficient amount of duty, if any,
shall be payable by the person liable to pay the duty:

Provided that nothing in this sub-section shall apply to any instrument registered before the date of the

commencement of the Indian Stamp (Himachal Pradesh Amendment) Act, 1988.

(4) Where for any reason the original document called for by the Collector under sub-section (3) is not

produced or cannot be produced, the Collector may, after recording the reasons for its nonproduction, call
for a certified copy of the entries of the document from the registering officer concerned and exercise the
powers conferred on him under sub-section (3).

(5) Any person, aggrieved by an order of the Collector, under subsection (2) or sub-section (3), may,

within thirty days from the date of the order, prefer an appeal before the District Judge and all such
appeals shall be heard and disposed off in such manner as may be prescribed by rules made under this
Act.

(6) For the purpose of this section “market value” of any property shall be estimated to be the price

which, in the opinion of the Collector or the appellate authority, as the case may be, such property would
have fetched, if sold in the open market on the date of execution of the instrument relating to the transfer
of such property.

[Vide Himachal Pradesh Act 7 of 1989, s. 3]

**Orissa**

**Amendment of section 47-A, (Act 2 of 1899). —In section 47-A of the Indian Stamp Act, 1899**

(Act 2 of 1899)—

(a) after sub-section (2), the following new sub-section shall be inserted, namely:—

“(2-a) The Collector may _sou motu, within two years from the date of registration of any_

instrument not already referred to him under sub-section (1), call for purpose of satisfying himself as
to the correctness of its value or consideration, as the case may be, and the duty payable thereon and if
after such examination, he has reasons to believe that the value or consideration has not been truly set
forth in the instrument, he may determine the value or consideration and the duty as aforesaid in
accordance with the procedure provided for in sub-section (2); and the deficient amount of duty, if
any, shall be payable by the person liable to pay the duty.”;

(b) in sub-section (3), after the word, brackets and figure “sub-section (2)” the words, brackets,

figure and letter “or sub-section (2-a)” shall be inserted.

[Vide Orissa Act 11 of 1965, s. 2]


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**Orissa**

**Amendment of section 47-A.—In section 47-A of the principal Act, in sub-section (2-a), for the**

words “two years”, the words “three years” shall be substituted.

[Vide Orissa Act 1 of 2003, s. 5]

**Orissa**

(a) Amendment of section 47-A.—for sub-section (1) the following sub-section shall be

substituted, namely:—

(1) where the registering officer under the Registration Act, 1908, (16 of 1908) while registering

any instrument of conveyance, exchange, gift, partition or settlement has reasons to believe that the
market value of the property which is the subject matter of such instrument has not been rightly set
forth in the instrument or is less than the minimum value determined in accordance with the rules
made under this Act, he shall, before registering such instrument, refer the matter to the Collector,
with an intimation in writing to the person concerned, for determination of the market value of such
property and the proper duty payable thereon.; and

(b) in sub-section (2-a) for the words “truly set forth in the instrument”, the words “rightly set

forth in the instrument or is less than the minimum value determined in accordance with the rules
made under this Act” shall be substituted.

[Vide Orissa Act 8 of 2009, s. 2]

**Orissa**

**Insertion of new section 47-A, Act 2 of 1899. —After section 47 of the Indian Stamp Act, 1899 (2 of**

1899) (hereinafter referred to as the Principal Act), the following new section shall be inserted, namely:—

**47-A.** **Instruments under-valued how to be dealt with.— (1) If the registering officer appointed**

under the Indian Registration Act, 1908, while registering any instrument transferring any property, has
reasons to believe that the value of the property or the consideration, as the case may be, has not been
truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector
for determination of the value or consideration, as the case may be, and the proper duty payable thereon.

(2) On receipt of a reference under sub-section (1) 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 value or consideration and the duty as aforesaid and the
deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

(3) Any person aggrieved by an order of the Collector under sub-section (2) may, within thirty days

from the date of the order, prefer an appeal before the District judge and all such appeals shall be heard
and disposed of in such manner as may be prescribed by rules made under this Act.

[Vide Orissa Act 35 of 1962, s. 2]

**Orissa**

**Amendment of Section 47-A.— In section 47-A of the Principal Act, for sub-sections (1), (2) and**

(2-a), the following sub-sections shall be substituted, namely:

“(1) Where the registering officer under the Registration Act, 1908 (16 of 1908), while registering any

instrument of conveyance, exchange, gift, partition or settlement has reason to believe that the market
value of the property which is the subject matter of such instrument has not been truly set forth in the
instrument, he may, after registering such instrument, refer the matter to the Collector for determination
of the market value of such property and the proper duty payable thereon.

(2) On receipt of a reference under sub-section (1), the Collector shall, after giving the parties an

opportunity of making their representations and after holding an enquiry in such manner as may be


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prescribed by rules made under this Act, determine the market value of the property which is the subject
matter of such instrument, and the duty as aforesaid and the deficient amount, if any, shall be payable by
the person liable to pay the duty.

(2-a) The Collector may suo _motu within two years from the date of registration of such instrument,_

not already referred to him under sub-section (1), call for and examine the instrument for the purpose of
satisfying himself as to the correctness of the market value of the property which is the subject matter of
such instrument and the duty payable thereon and if after such examination, he has reason to believe that
the market value of such property has not been truly set forth in the instrument, he may determine the
market value of such property and the duty as aforesaid in accordance with the procedure provided for in
sub-section (2) and the deficient amount of duty, if any, shall be payable by the person liable to pay the
duty”.

[Vide Orissa Act 7 of 1987, s. 6]
**Tripura**

In the Indian Stamp Act, 1899 as in force in the State of Tripura, after section 47, the following new

section shall be inserted namely: —

“47A” Instruments of conveyance etc. undervalued, how to be, dealt with :—(1) If the

Registering Officer appointed under the Indian Registration Act, 1908 (Central Act XVI of 1908), while
registering any instrument of conveyance, exchange, gift or partition, has reason to believe that the value
of the property which is the subject matter of the instrument, as has been set forth therein is lower than the
market value thereof and proper duty has not been paid he may, after registering such instrument, refer
the same to the Collector for determination of the market value of such property and the proper duty
payable thereon.

(2) On receipt of a reference under Sub-Section (1), 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 such property and the proper
duty payable thereon and then return the instrument to the Registering Officer after making and
endorsement over his signature thereon indicating the market value of the property so determined and
deficient amount of duty, if any, that shall be payable by the person liable to pay the duty.

(3) The Collector may, within a period of two year from the date of registration of any instrument

of conveyance, exchange, gift or partition, not already sent to him under sub-section (I), call for as
examine the instrument for the purpose of satisfying himself as to the correctness of the market value
of the property which is the subject matter of such instrument and the duty paid thereon and if after
such examination, he has reasons to believe that the market value of such property has not been truly
set forth in the instrument and the proper duty has not been truly set forth in the instrument and the
proper duty has not been paid, he may determine the market value thereof and the proper duty payable
thereon in accordance with the provision of sub-section (2). The difference, if any between the duty
determined by the Collector and the duty already paid shall be payable by the person liable to pay the
duty on the instrument:

Provided that nothing in this sub-section shall apply to any instrument registered before the date of

the commencement of the Indian Stamp (Tripura Third Amendment) Act, 1984.

(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may

appeal to the appellate authority specified in sub-section (5), All such appeals shall be preferred within
such time, and shall be heard and disposed of in such manner, as may be prescribed by rules made
under this Act.

(5) The State Government shall, by a Notification in the Official Gazette, appoint a person not

below the rank of a Secretary of any Department to be the appellate authority referred to in
sub-section (4).

(6) The amount of deficient duty, if any, shall be paid by deposit into Government Treasury by the

person, liable to pay the duty, within a period of thirty days from the date of Notice in this behalf from


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the Registering Officer and in case of default in payment, such amount shall be recovered as arrears of
land revenue.

_Explanation: For the purpose of the section the market value of any property shall be estimated to_

be the price which in the opinion of the Collector or the appellate authority, as the case may be, such
property would have fetched, if sold in the open market on the date of execution of the instrument of
conveyance, exchange gift or portion.

[Vide Tripura Act 2 of 1986, s. 2]

**Meghalaya**

**Insertion of new Section 47A in Act 11 of 1899.—In the Indian Stamp Act,1899 after the**

existing Section 47, the following new Section as Section 47A, shall be inserted, namely:-
“47A. Instruments under-valued how to be dealt with.—(1) If registering officer appointed

under the Indian Registration Act, 1908, while registering any instrument transferring any property,
has reason to believe that the value of the property or the consideration, as the case may be has not
been truly set forth in the instrument, he may, after registering such instrument, refer the same to the
Deputy Commissioner, for determination of the value or consideration, as the case may be, and the
proper duty payable thereon.

(2) On receipt of the reference under sub-section (1), the Deputy Commissioner 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, by order, determine the value of the property or the
consideration and the duty aforesaid; and the deficient amount of duty, if any, shall be payable by the
person liable to pay the duty and, on payment of such duty, the Deputy Commissioner shall endorse a
certificate of such payment on the instrument under his seal and signature.

(3) The Deputy Commissioner may, suo motu, within six months from the date of registration of

any instrument not already referred to him under sub-section (1), call for and examine the instrument
for the purpose of satisfying himself as to the correctness of its value or consideration, as the case
may be, and the duty payable thereon, and if after such examination, he has reason to believe that the
value of consideration has not been truly set forth in the instrument, she may determine the value or
consideration and the duty aforesaid in accordance with procedure provided for in sub-section (2);
and the deficient amount of duty if any, shall be payable by the person liable to pay the duty and, on
the payment of such duty the Deputy Commissioner shall endorse a certificate of such payment on the
instrument under his seal and signature.

(4) Any person aggrieved by an order of the Deputy Commissioner under sub-section (2) or sub
section (3) may appeal to the Meghalaya Board of Revenue.

(5) An appeal under sub-section (4) shall be filed within 90 (ninety) days of the date of the order

sought to be appealed against.”

[Vide Meghalaya Act 8 of 1983, s. 2]

**Uttarakhand**

**Amendment of section 47-A.—In section 47-A of the Principal Act, :-**

(a) For sub-section (1), the following sub-sections shall be substituted, namely
"(1)  (a) If the market value of any property which is the subject of any instrument, on which

duty is chargeable on the market value of the property as set forth in such instrument, is less than
even the minimum value determined in accordance with the rules made under this Act, the registering
officer appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the
said Act, immediately after presentation of such instrument and before accepting it for registration
and taking any action under section 52 of the said Act, require the person liable to pay stamp duty
under section 29, to pay the deficit stamp duty as computed on the basis of the minimum value
determined in accordance with the said rules and return the instruments for presenting again in
accordance with section 23 of the Registration Act, 1908;


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(b) When the deficit stamp duty required to be paid under clause (a), is paid in respect of any

instrument and the instrument is presented again for registration, the registering officer shall certify
by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and
the residence of the person paying them and register the same;

(c) Notwithstanding anything contained in any other provisions of this Act, the deficit stamp duty

may be paid under clause (a) in the form of impressed stamps containing such declaration as may be
prescribed;

(d) If any person does not make the payment of the deficit stamp duty after receiving the order

referred to in clause (a) and presents the instrument again for registration, the registering officer shall,
before registering the instrument, refer the same to the Collector, for determination of the market
value of the property and the proper duty payable thereon.

(b) in sub-section (3) of section 47-A the following explanation shall be inserted, namely:
"Explanation-The payment of deficit stamp duty by any person under any order of registering

officer under sub-section (1) shall not prevent the Collector from initiating proceedings on any
instrument under sub section (3)."

(c) after sub-section (4), the following sub-section shall be inserted namely:
"(4-A) The Collector shall also require along with the deficit stamp duty or penalty required to be

paid under clause (ii) of sub-section (4), the payment of a simple interest at the rate of one and a half
per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of
the instrument till the date of actual payment;

Provided that the amount of interest under this sub-Section shall be recalculated if the amount of

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(4-B) The amount of interest payable under sub section (4-A) shall be added to the amount due

and be also deemed for all purposes to be part of the amount required to be paid.

(4-C) Where realization of the deficit stamp duty remained stayed by any order of any court or

authority and such order of stay is subsequently vacated, the interest referred to in sub-section (4-A)
shall be payable also for any period during which such order of stay remained in operation.

(4-D) Any amount paid or deposited by or recovered from, or refundable to, a person under the

provision of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding
against him and the excess if any, shall then be adjusted towards the interest, if any, due from him."

[Vide Uttarakhand Act 1 of 2016, s. 8]
**Uttar Pradesh**

**Amendment of section 47.—In section 47-A of the principal Act, in sub-section (4), for the words,**

“Chief Inspector of Stamp, Uttar Pradesh or any officer of the Stamp Department of the Board of
Revenue”, the words “Commissioner of Stamps or an Additional Commissioner of Stamps or a Deputy
Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorized by the Board
of Revenue in that behalf” shall be substituted.

[Vide Uttar Pradesh Act 6 of 1980, s. 8]

**Amendment of section 47-A.— In section 47-A of the principal Act—**

(a) in sub-section (1) for the words, "of conveyance, exchange, gift, settlement, award or trust"

the words "on which duty is chargeable on the market value of the property" shall be substituted ;

(b) in sub-section (2) for the words "of conveyance, exchange, gift, settlement, award or trust"

where they occur for the first time, the words "on which duty is chargeable on the market value of the
property" and for the said words where they occur for the second time, the words "of such
instrument" shall be substituted ;

(c) in sub-section (3), for the words "of conveyance, exchange, gift, settlement, award or trust,"

the words "of the instrument" shall be substituted ;


-----

(d) in sub-section (4) for the words, "of conveyance, exchange, gift, settlement, award or trust,"

where they occur for the first time, the words "on which duty is chargeable on the market value of the
property" and for the said words, where they occur for the second time, the words "of such
instrument" shall be substituted.

[Vide Uttar Pradesh Act 11 of 1992, s. 4]

**Amendment of section 47-A.—In section 47-A, in sub-section (4), for the words “two years”, the**

words “four- years” shall be substituted and be deemed always to have been substituted :—

[Vide Uttar Pradesh Act 20 of 1974, s. 5]

**Substitution of section 47-A—For section 47-A of the principal Act. the following section shall be**

substituted, namely :—

"47-A (1) If the market value of any property which is the subject of any instrument, on which

duty is chargeable on market value of such property, as set forth in such instrument, is less than even
the minimum value determined in accordance with the rules made under this Act, the registering
officer appointed under the Registration Act, 1908 shall, before registering the instrument, refer the
same to the Collector for determination of the market value of such property and the proper duty
payable thereon.

## (2) On receipt of a reference under sub-section (1) the Collector shall, after giving the parties
 a reasonable opportunity of being heard and after holding an inquiry in such manner as many be prescribed by rules made under this Act, determine the market value of the property which is the subject of such instrument and the proper duty payable thereon.

 (3) The Collector may, suo motu, or on a reference from any court or from the Commissioner
 of Stamps or an Additional Commissioner of Stamps or a Deputy Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorized by the State Government in that behalf, within four years from the date of registration of any instrument on which duty is chargeable on the market value of the property not already referred to him under sub-section (1) call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject for of such instrument, and the duty payable thereon and if after such examination he has reason to believe that market value of such property has not been truly set forth in such instrument he may determine the market value of such property and the duty payable thereon :

Provided that, with the prior permission of the State Government, an action under this sub-section

may be taken after a period of four years but before a period of eight years from the date of
registration of the instrument on which duty is chargeable on the market value of the properly.

(4) If on enquiry under sub-section (2) and examination under sub-section (3) the Collector finds

the market value of the property :—

(i) truly set forth and the instrument duly Stamped, he shall certify by endorsement that it is

duly stamped and return it to the person who made the reference ;

(ii) not truly set forth and the instrument not duly stamped he shall require the payment of

proper duty or the amount required to make up the deficiency in the same together with a penalty
of an amount not exceeding four time the amount of the proper duty or the deficient portion
thereof.

(5) The instrument produced before the Collector under sub-section (2) or under sub-section (3)

shall be deemed to have come before him in the performance of his functions.

(6) In case the instrument is not produced within the period specified by the Collector, he may

require payment of deficit stamp duty, if any, together with penalty on the copy of the instrument in
accordance with the procedure laid down in sub-sections (2) and (4)."

[Vide Uttar Pradesh Act 22 of 1998, s. 6]

**Amendment of section 47-A.— in section 47-A of the principal Act,—**

(a) for sub-section (1), the following sub-section shall be substituted, namely:—


-----

"(1) (a) If the market value of any property which is the subject of any instrument, on which duty

is chargeable on the market value of the property as set forth in such instrument, is less than even the
minimum value determined in accordance with the rules made under this Act, the registering officer
appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the said Act,
immediately after presentation of such instrument and before accepting it for registration and taking
any action under section 52 of the said Act, require the person liable to pay stamp duty under section
29, to pay the deficit stamp duty as computed on the basis of the minimum value determined in
accordance with the said rules and return the instrument for presenting again in accordance with
section 23 of the Registration Act, 1908.

(b) When the deficit stamp duty required to be paid under clause (a), is paid in respect of any

instrument and the instrument is presented again for registration, the registering officer shall certify
by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and
the residence of the person paying them and register the same.

(c) Notwithstanding anything contained in any other provisions of this Act, the deficit stamp duty

may be paid under clause (a) in the form of impressed stamps containing such declaration as may be
prescribed.

(d) If any person does not make the payment of deficit stamp duty after receiving the order

referred to in clause (a) and presents the instrument again for registration, the registering officer shall,
before registering the instrument, refer the same to the Collector, for determination of the market value of
the property and the proper duty payable thereon."

(b) in sub-section (3), the following explanation shall be inserted, namely : —

_Explanation :— The payment of deficit stamp duty by any person under any order of registering_

officer under sub-section (1) shall not prevent the Collector from initiating proceedings on any
instrument under sub-section (3)."

(c) after sub-section (4), the following sub-sections shall be inserted, namely :—

(4-A) The Collector shall also require along with the deficit stamp duty or penalty required to be

paid under clause (ii) of sub-section (4), the payment of a simple interest at the rate of one and half
per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of
the instrument till the date of actual payment :

Provided that the amount of interest under this sub-section shall be recalculated if the amount of

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(4-B) The amount of interest payable under sub-section (4-A) shall be added to the amount due

and be also deemed for all purposes to be part of the amount required to be paid.

(4-C) Where realization of the deficit stamp duty remained stayed by any order of any court or

authority and such order of stay is subsequently vacated, the interest referred to in sub-section (4-A)
shall be payable also for any period during which such order of stay remained in operation.

(4-D) Any amount paid or deposited by, or recovered from, or refundable to, a person under the

provision of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding
against him and the excess, if any, shall then be adjusted towards the interest, if any, due front him."

[Vide Uttar Pradesh Act 38 of 2001, s. 7]

**Amendment of section 47-A.— In section 47-A of the principal, Act—**

(a) in sub-section (1) for the words. "is less than that determined in accordance with any rules

made under this Act", the words, "is less than even the minimum value determined in accordance
with any rules made under this Act shall be substituted,

(b) in sub-section (4), for the words, "or on a reference from Chief Inspector of Stamps, Uttar

Pradesh” the words, "or on a reference from any court or from the Chief Inspector of Stamps, Uttar
Pradesh or any officer of the Stamp Department of the Board of Revenue." shall be substituted.


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[Vide Uttar Pradesh Act 49 of 1975, s. 6]

**Haryana**

**Amendment of section 47 A of Central Act 2 of 1899.— In sub -section (4) of section 47A of the Indian**
Stamp Act, 1899, for the words "the District Judge", the words "the Commissioner of Division" shall be
substituted.

[Vide Haryana Act 21 of 1997, s. 2]

**Substitution of section 47-A to Central Act 2 of 1899.—For section 47-A of the Indian Stamp Act,**
1899. (hereinafter called the principal Act), the following sections shall be substitution, namely:-
“47-A. Instruments under-valued how to be dealt with.- (1) If the market value of any

property, which is the subject of any instrument on which duty is chargeable on market value as set
forth in such instrument, is less than the minimum value determined in accordance with the rules
made under this Act, the Registering Officer appointed under the Registration Act, 1908 (Central Act
16 of 1908), shall after registering the instrument, refer the same to the Collector for determination of
market value of such property and the proper duty payable thereon.

(2) On receipt of reference under sub-section (1), 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, determine the market value of the property and the duty as aforesaid, and the
deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

(3) The Collector may, _suo motu or on receipt of reference from the Inspector-General of_

Registration or the Registrar of a district appointed under the Registration Act, 1908 (Central Act 16
of 1908) in whose jurisdiction the property, or any portion thereof, which is the subject matter of the
instrument, is situated, or on the receipt of a report of audit by the Comptroller and Auditor General
of India or by any other authority authorized by the State Government in this behalf or otherwise,
shall within three years from the date of registration of any instrument, not already referred to him
under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to
the correctness of its market value, and the duty payable thereon and if, after such examination, he
has reason to believe that the market value has not been truly set forth in the instrument, he may
determine the market value and the duty, as aforesaid, in accordance with the procedure provided for
in sub-section (2) and the deficient amount of duty, if any, shall be payable by the person liable to pay
the duty.

(4) Any person, aggrieved by an order of the Collector under sub-section (2) or sub-section (3),

may, within thirty days from the date of the order, prefer an appeal before the Commissioner and all
such appeals shall be heard and disposed of in such manner, as may be prescribed by rules made
under this Act:

Provided that in computing the period aforesaid, the time requisite for obtaining a copy of the

order appealed against, shall be excluded:

Provided further that no order shall be passed without affording opportunity of being heard to the

appellant.

(5) The order passed in appeal under sub-section (4) and the order passed by the Collector under

sub-section (2) or sub-section (3) shall not be called into question in any Civil Court.

“47-B. Functions of Chief Controlling Revenue Authority.- (1) The Chief Controlling

Revenue Authority may at any time call for the record of any appeal pending before, or disposed of
by the Commissioner.

(2) The Chief controlling Revenue Authority under sub-section (1) in any appeal called for under

sub-section (1), may examine and pass such orders as he thinks fit:

Provided that he shall not under this section pass an order reversing or modifying any proceeding

or order of the Commissioner and affecting any question of right without giving an opportunity of
being heard to the affected party.”.

[Vide Haryana Act 7 of 2020, s. 2]


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**Haryana**

**Insertion of section 47A in Central Act 2 of 1899.—After section 47 of the principal Act, the**

following new section shall be inserted and shall be deemed to have been inserted with effect from the 1st
day of November, 1966, namely:-
"47 A. Instruments under-valued how to be dealt with.—(1) If the Registering Officer appointed

under the Registration Act, 1908, while registering any instrument transferring any property, has reason
to believe that the value of the property or the consideration, as the case may be, has not been truly set
forth in the instrument, he may, after registering such instrument, refer the same to the Collector for
determination of the value or consideration, as the case may be, and the proper duty payable thereon.

(2) On receipt of reference under sub-section (1), 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 value or consideration and the duty as aforesaid
and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

(3) The Collector may _suo motu, or on receipt of reference from the Inspector-General of_

Registration or the Registrar of a district, in whose jurisdiction the property or any portion thereof
which is the subject-matter of the instrument is situate, appointed under the Registration Act, 1908,
shall, within three years from the date of registration of any instrument, not already referred to him
under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the
correctness of its value or consideration, as the case may be, and the duty payable thereon and if after
such examination, he has reasons to believe that the value or consideration has not been truly set forth
in the instrument, he may determine the value or consideration and the duty as aforesaid in accordance
with the procedure provided for in sub-section (2); and the deficient amount of duty, if any, shall be
payable by the person liable to pay the duty:

Provided that the Collector shall, within a period of two years from the date of the commencement

of the Indian Stamp (Haryana Amendment) Act, 1973, also be competent to act as aforesaid in respect
of the instruments registered on or after the first day of November, 1966 and before the first day of
October, 1970.

(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may,

within thirty days from the date of the order, prefer an appeal before the District Judge and all such
appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this
Act.".

[Vide Haryana Act 37 of 1973, s. 3]

**48. Recovery of duties and penalties.—All duties, penalties and other sums required to be paid**

under this Chapter may be recovered by the Collector by distress and sale of the movable property of the
person from whom the same are due, or by any other process for the time being in force for the recovery
of arrears of land-revenue.

**STATE AMENDMENT**

**Orissa**

**Amendment of Section 48-A.—For Section 48-A of the Principal Act, the following section shall be**

substituted, namely:—

“48-A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act,

in respect of any instrument chargeable in the State of Orissa with a higher rate of duty under this Act,
for the time being in force as amended from time to time by the Orissa Acts shall be received in
evidence or be in any way valid in respect of the payment of duty on such instrument or in respect of the
chargeability of such instrument with duty unless the duty chargeable under the Orissa Act, has been
paid on such instrument.”.

[Vide Orissa Act 7 of 1987, s. 7]


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**Uttar Pradesh**

**Amendment of section 48.— For section 48 of the principal Act, the following section shall be**
_substituted, namely :—_

"48. All duties penalties and other sums required to be paid under this Act may be recovered by the

Collector by distress and sale of the movable property of the person from whom the same are due or by
any other process for the time being in force for the recovery of arrears of land revenue."

[Vide Uttar Pradesh Act 49 of 1975, s. 7]

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES

**49. Allowance for spoiled stamps.—Subject to such rules as may be made by** [1] [the [2] [State

Government]] as to the evidence to be required, or the enquiry to be made, the Collector may, on
application made within the period prescribed in section 50, and if he is satisfied as to the facts, make
allowance for impressed stamps spoiled in the cases herein after mentioned, namely:—

(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in

writing or any other means rendered unfit for the purpose intended before any instrument written
thereon is executed by any person:

(b) the stamp on any document which is written out wholly or in part, but which is not signed or

executed by any party thereto:

(c) in the case of bills of exchange [3][payable otherwise than on demand] [4]*** or promissory

notes—

(1) the stamp on [5][any such bill of exchange] [6]*** signed by or on behalf of the drawer which

has not been accepted or made use of in any manner whatever or delivered out of his hands for any
purpose other than by way of tender for acceptance:

provided that the paper on which any such stamp is impressed, does not bear any signature

intended as or for the acceptance of any bill of exchange [7]*** to be afterwards written thereon:

(2) the stamp on any promissory note signed by or on behalf of the maker which has not

been made use of in any manner whatever or delivered out of his hands:

(3) the stamp used or intended to be used for [8][any such bill of exchange] [9]*** or promissory

note signed by, or on behalf of, the drawer thereof, but which from any omission or error has
been spoiled or rendered useless, although the same, being a bill of exchange [1]*** may have
been presented for acceptance or accepted or endorsed, or, being a promissory note, may have
been delivered to the payee: provided that another completed and duly stamped bill of exchange
3*** or promissory note is produced identical in every particular, except in the correction of
such omission or error as aforesaid, with the spoiled bill, [3]*** or note;

(d) the stamp used for an instrument executed by any party thereto which—

(1) has been afterwards found to be absolutely void in law from the beginning:

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the

purpose originally intended:

1. Subs. by the A.O. 1937, for “the L.G.”.
2. Subs. by the A.O. 1950, for “collecting Government”.
3. Ins. by Act 5 of 1927, s. 5.
4. The word “Cheques” omitted by s. 5, ibid.
5. Subs. by, s. 5, ibid, for “any bill of exchange”.
6. The words “or cheque” omitted by s. 5, ibid.
7. The words “or cheque” omitted by Act 5 of 1927 s. 5.
8. Subs. by s. 5, ibid, for “any bill of exchange”.
9. The word “cheque” omitted by s. 5, ibid.


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(3) by reason of the death of any person by whom it is necessary that it should be executed,

without having executed the same, or of the refusal of any such person to execute the same,
cannot be completed so as to effect the intended transaction in the form proposed:

(4) for want of the execution thereof by some material party, and his inability or refusal to

sign the same, is in fact incomplete and insufficient for the purpose for which it was intended:

(5) by reason of the refusal of any person to act under the same, or to advance any money

intended to be thereby secured, or by the refusal or non-acceptance of any office thereby
granted, totally fails of the intended purpose:

(6) becomes useless in consequence of the transaction intended to be thereby effected being

effected by some other instrument between the same parties and bearing a stamp of not less
value:

(7) is deficient in value and the transaction intended to be thereby effected has been effected

by some other instrument between the same parties and bearing a stamp of not less value:

(8) is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made

between the same parties and for the same purpose is executed and duly stamped:

Provided that, in the case of an executed instrument, no legal proceeding has been commenced

in which the instrument could or would have been given or offered in evidence and that the
instrument is given up to be cancelled.

_Explanation.—The certificate of the Collector under section 32 that the full duty with which an_

instrument is chargeable, has been paid is an impressed stamp within the meaning of this section.

**50. Application for relief under section 49 when to be made.—The application for relief under**

section 49 shall be made within the following periods, that is to say,—

(1) in the cases mentioned in clause (d) (5), within two months of the date of the instrument:

(2) in the case of a stamped paper on which no instrument has been executed by any of the parties

thereto, within six months after the stamp has been spoiled:

(3) in the case of a stamped paper in which an instrument has been executed by any of the parties

thereto, within six months after the date of the instrument, or, if it is not dated, within six months after
the execution thereof by the person by whom it was first or alone executed:

Provided that,—

(a) when the spoiled instrument has been for sufficient reasons sent out of [1] [India], the

application may be made within six months after it has been received back in [1][India] ;

(b) when, from unavoidable circumstances, any instrument for which another instrument has been

substituted, cannot be given up to be cancelled within the aforesaid period, the application may be
made within six months after the date of execution of the substituted instrument.

**51. Allowance in case of printed forms no longer required by Corporations.—The Chief**

Controlling Revenue-authority [2] [or the Collector if empowered by the Chief Controlling Revenueauthority in this behalf] may, without limit of time, make allowance for stamped papers used for printed
forms of instruments [3][by any banker or] by any incorporated company or other body corporate, if for any
sufficient reason such forms have ceased to be required by the said [3][banker], company or body corporate:
provided that such authority is satisfied that the duty in respect of such stamped papers has been duly
paid.

**52. Allowance for misused stamps.—(a) When any person has inadvertently used for an instrument**

chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
2. Ins. by Act 4 of 1914, s. 2 and the Schedule Pt. 1.
3. Ins. by Act 5 of 1906, s. 6.


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made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp
for an instrument not chargeable with any duty; or

(b) when any stamp used for an instrument has been inadvertently rendered useless under section 15,

owing to such instrument having been written in contravention of the provisions of section 13;

the Collector may, on application made within six months after the date of the instrument, or, if it is not
dated, within six months after the execution thereof by the person by whom it was first or alone executed,
and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow
as spoiled the stamp so misused or rendered useless.

**53. Allowance for spoiled or misused stamps how to be made.—In any case in which allowance is**

made for spoiled or misused stamps, the Collector may give in lieu thereof —

(a) other stamps of the same description and value; or

(b) if required and he thinks fit, stamps of any other description to the same amount in value; or

(c) at his discretion, the same value in money, deducting [1][ten nayepaise] for each rupee or

fraction of a rupee.

**54. Allowance for stamps not required for use.—When any person is possessed of a stamp or**

stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which
he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in
money, deducting [4][ten nayepaise] for each rupee or portion of a rupee, upon such person delivering up
the same to be cancelled, and proving to the Collector's satisfaction—

(a) that such stamp or stamps were purchased by such person with a _bona fide intention to use_

them; and

(b) that he has paid the full price thereof; and

(c) that they were so purchased within the period of six months next preceding the date on which

they were so delivered:

Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit,

make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid.

2[54A. Allowances for stamps in denominations of annas.—Notwithstanding anything contained in

section 54, when any person is possessed of a stamp or stamps in any denominations, other than in
denominations of annas four of multiples thereof and such stamp or stamps has or have not been spoiled,
the Collector shall repay to such person the value of such stamp or stamps in money calculated in
accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1906, (3 of
1906) upon such person delivering up, within six months from the commencement of the Indian Stamp
(Amendment) Act,1958 (19 of 1958), such stamp or stamps to the Collector.]

3[54B. Allowances for Refugee Relief Stamps.—Notwithstanding anything contained in section 54,

when any person is possessed of stamps bearing the inscription “Refugee Relief” (being stamps issued in
pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall,
upon such person delivering up, within six-month, from the commencement of the Refugee Relief Taxes
(Abolition) Act, 1973 (13 of 1973), such stamps to the Collector, refund to such person the value of such
stamps in money or give in lieu thereof other stamps of the same value:

Provided that the State Government may, with a view to facilitating expeditious disposal of claims for

such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for
claiming such refunds.]

1. Subs. by Act 19 of 1958, s. 8, for “one anna” (w.e.f. 1-10-1958).
2. Ins. by Act 19 of 1958, s. 9, (w.e.f. 1-10-1958).
3. Ins. by Act 13 of 1973, s. 2 (w.e.f. 1-4-1973).


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**55. Allowance on renewal of certain debentures.—When any duly stamped debenture is renewed**

by the issue of a new debenture in the same terms, the Collector shall, upon application made within one
month, repay to the person issuing such debenture, the value of the stamp on the original or on the new
debenture, whichever shall be less:

Provided that the original debenture is produced before the Collector and cancelled by him in such

manner as [1][the State Government] may direct.

_Explanation.—A debenture shall be deemed to be renewed in the same terms within the meaning of_

this section notwithstanding the following changes:—

(a) the issue of two or more debentures in place of one original debenture, the total amount

secured being the same;

(b) the issue of one debenture in place of two or more original debentures, the total amount

secured being the same;

(c) the substitution of the name of the holder at the time of renewal for the name of the original

holder; and

(d) the alteration of the rate of interest or the dates of payment thereof.

CHAPTER VI

REFERENCE AND REVISION

**56. Control of, and statement of case to, Chief Controlling Revenue-authority.—(1) The powers**

exercisable by a Collector under Chapter IV and Chapter V [2][and under clause (a) of the first proviso to
section 26] shall in all cases be subject to the control of the Chief Controlling Revenue-authority.

(2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of

duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with
his own opinion thereon, for the decision of the Chief Controlling Revenue-authority.

(3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall

proceed to asses and charge the duty (if any) in conformity with such decision.

**STATE AMENDMENT**

**Uttarakhand**

**Amendment of section 56.—In Section 56 of the Principal Act, after sub-section (1) the following**

sub-section shall be inserted, namely:
"(1-A) Notwithstanding anything contained in any other provisions of this Act, any person Including

the Government aggrieved by any order of the Collector under chapter-IV, chapter-V or under clause (a)
of the first proviso to section 26 may, within 60 days from the date receipt of such order, prefer an appeal
against such order to the Chairman, Board of Revenue who shall, after giving the parties a reasonable
opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and
the order so passed shall be final.

Provided that no application for stay of recovery of any disputed amount of stamp duty including

interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the
payment of not less than one third of such disputed amount.

Provided further that where the Chairman, Board of Revenue passes an order for the stay of recovery

of any stamp duty, interest thereon or penalty or for the stay of the operation of any order appealed
against and such order results in the stay of recovery of any stamp duty, interest thereon or penalty, such
stay order shall not remain in force for more than 30 days unless the appellant furnishes adequate security
to the satisfaction of the Collector concern for the payment of the outstanding amount."

[Vide Uttarakhand Act 1 of 2016, s. 9]

1. Subs. by the A. O. 1937, for “the G.G. in C.”.
2. Ins. by Act 15 of 1904, s. 7.


-----

**Uttar Pradesh**

**Amendment of section 56.—** In section 56 of the principal Act, after sub-section (1), the following

sub-section shall be inserted, namely :-—

"(1-A) Notwithstanding anything contained in any other provisions of this Act, any person including

the Government aggrieved by an order of the Collector under Chapter-IV, Chapter-V or under clause (a)
of the first proviso to section 26 may, within sixty days from the date receipt of such order, prefer an
appeal against such order to the Chief Controlling Revenue Authority, who shall, after giving the parties a
reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and
proper and the order so passed shall be final :

Provided that no application for stay of recovery of any disputed amount of stamp duty including

interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the
payment of not less than one third of such disputed amount ;

Provided further that where the Chief Controlling Revenue Authority passes an order for the stay of

recovery of any stamp duty, interest thereon or penalty or for the stay of the operation of any order
appealed against and such order results in the stay of recovery of any stamp duty, interest thereon or
penalty, such stay order shall not remain in force for more than thirty days unless the appellant furnishes
adequate security to the satisfaction of the Collector concerned for the payment of the outstanding
amount."

[Vide Uttar Pradesh Act 38 of 2001, s. 8]

**57. Statement of case by Chief-Controlling Revenue-authority to High Court.—(1) The Chief**

Controlling Revenue-authority may state any case referred to it under section 56, sub-section (2), or
otherwise coming to its notice, and refer such case, with its own opinion thereon,—

1[(a) if it arises in a State, to the High Court for that State;

2[(b) if it arises in the Union territory of the Delhi, to the High Court of Delhi;]

3*     -     -     -     
4[(c) if it arises in the Union territory of the Arunachal Pradesh or Mizoram, to the Gauhati High

Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)]

(d) if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at

Calcutta;

(e) if it arises in the Union territory of the [5][Lakshadweep], to the High Court of Kerala;]

6[(ee) if it arises in the Union territory of the Chandigarh, to the High Court of Punjab and

Haryana;]

7[(f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of Bombay.]

(2) Every such case shall be decided by not less than three Judges of the High Court [8]*** to which it

is referred, and in case of difference the opinion of the majority shall prevail.

1. Subs. by the A.O. (No. 2) 1956, for clauses (a) to (g).
2. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, s. 3 and Sch.

for clause (b) (w.e.f. 1-11-1966).

3. Clause (bb) ins. by s. 3 and the Schedule ibid. And omitted by the State of Himachal Pradesh (Adaptation of Laws on Union

Subjects) Order, 1973, s. 3 and Sch. (w.e.f. 25-1-1971).

4. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order 1974, s. 3 and the Schedule

for clause (c) (w.e.f. 21-1-1972).

5. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the

Schedule for “the Laccadive, Minicoy and Amindivi Islands” (w.e.f. 1-11-1973).

6. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968,  s. 3 and Sch.

(w.e.f. 1-11-1966).

7. Ins. by Reg. 6 of 1963, s. 2 and the First Sch.
8. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1950.


-----

**58. Power of High Court to call for further particulars as to case stated.—If the High Court [1]*****

is not satisfied that the statements contained in the case are sufficient to enable it to determine the
questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was
stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

**59. Procedure in disposing of case stated.—(1) The High Court, [9]*** upon the hearing of any such**

case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the
grounds on which such decision is founded.

(2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such

judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall,
on receiving such copy, dispose of the case conformably to such judgment.

**60. Statement of case by other Courts to High Court.—(1) If any Court, other than a Court**

mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument
under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own
opinion thereon, for the decision of the High Court [9]*** to which, if he were the Chief Controlling
Revenue-authority, he would, under section 57, refer the same.

(2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of

its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling
Revenue-authority and another like copy to the Judge making the reference, who shall, on receiving such
copy, dispose of the case conformably to such judgment.

(3) References made under sub-section (1), when made by a Court subordinate to a District Court,

shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be
made through the Court immediately superior.

**61. Revision of certain decisions of Courts regarding the sufficiency of stamps. —(1) When any**

Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under
Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898), makes any order
admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of
duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such
first-mentioned Court may, of its own motion or on the application of the Collector, take such order into
consideration.

(2) If such Court, after such consideration, is of opinion that such instrument should not have been

admitted in evidence without the payment of duty and penalty under section 35, or without the payment
of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the
amount of duty with which such instrument is chargeable, and may require any person in whose
possession or power such instrument then is, to produce the same, and may impound the same when
produced.

(3) When any declaration has been recorded under sub-section (2), the Court recording the same shall

send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or
is otherwise in the possession of such Court, shall also send him such instrument.

(4) The Collector may thereupon, notwithstanding anything contained in the order admitting such

instrument in evidence, or in any certificate granted under section 42, or in section 43, prosecute any
person for any offence against the Stamp-law which the Collector considers him to have committed in
respect of such instrument:

Provided that, ––

(a) no such prosecution shall be instituted where the amount (including duty and penalty) which,

according to the determination of such Court, was payable in respect of the instrument under section

1. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1948.


-----

35, is paid to the Collector, unless he thinks that the offence was committed with an intention of
evading payment of the proper duty;

(b) except for the purposes of such prosecution, no declaration made under this section shall

affect the validity of any order admitting any instrument in evidence, or of any certificate granted
under section 42.

**STATE AMENDMENT**

**Uttar Pradesh**

**Amendment of section 61. –In section 61 of the principal Act, in sub-section (1), for the words and**
figures "Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898," the worth and figures
"sections 125 to 128 and sections 145 to 148 of the Code of Criminal Procedure, 1973" shall be
substitute.

[Vide Uttar Pradesh Act 6 of 1980, s. 9]

CHAPTER VII

CRIMINAL OFFENCES AND PROCEDURE

**62. Penalty for executing, etc., instrument not duly stamped. ––(1) Any person––**

(a) drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or

presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner
negotiating, any bill of exchange [1][payable otherwise than on demand] [2]*** or promissory note
without the same being duly stamped; or

(b) executing or signing otherwise than as a witness any other instrument chargeable with duty

without the same being duly stamped; or

(c) voting or attempting to vote under any proxy not duly stamped,

shall for every such offence be punishable with fine which may extend to five hundred rupees:

Provided that, when any penalty has been paid in respect of any instrument under section 35, section

40 or section 61, the amount of such penalty shall be allowed in reduction of the fine, (if any)
subsequently imposed under this section in respect of the same instrument upon the person who paid such
penalty.

(2) If a share-warrant is issued without being duly stamped, the company issuing the same, and also

every person who, at the time when it is issued, is the managing director or secretary or other principal
officer of the company, shall be punishable with fine which may extend to five hundred rupees.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 62.—In the Indian Stamp act, 1899 (2 of 1899) in its application to the state**

of Arunachal Pradesh.

(1) (i) in section 62, in clause (c), for the words “five hundred rupees”, the words “two thousand

rupees” shall be substituted.

(ii) in section 62, in sub-section (2), for the words “five hundred rupees”, the words “five

thousand rupees” shall be substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

1. Ins. by Act 5 of 1927, s. 5.
2. The word “cheque” omitted by s. 5, ibid.


-----

**Uttarakhand**

**Amendment of section 62.—In sub-section (1) of section 62 of the Principal Act for the words,**

“shall for every such offence, be punishable with fine which may extend to five hundred rupees”, shall be
substituted as follows, namely:-
“shall for every such offence, be punishable with fine which may extend to five thousand rupees”.

[Vide Uttarakhand Act 1 of 2016, s. 10]

1[62A. Penalty for failure to comply with provisions of section 9A.––(1) Any person who,––

(a) being required under sub-section (1) of section 9A to collect duty, fails to collect the same; or

(b) being required under sub-section (4) of section 9A to transfer the duty to the State

Government within fifteen days of the expiry of the time specified therein, fails to transfer within
such time,

shall be punishable with fine which shall not be less than one lakh rupees, but which may extend up to
one per cent. of the collection or transfer so defaulted.

(2) Any person who,—

(a) being required under sub-section (5) of section 9A to submit details of transactions to the

Government, fails to submit the same; or

(b) submits a document or makes a declaration which is false or which such person knows or

believes to be false,

shall be punishable with fine of one lakh rupees for each day during which such failure continues or one
crore rupees, whichever is less.]

**Uttar Pradesh**

**Amendment of section 62.— In section 62 of the principal Act, in sub-section (1), for the words, "shall,**
for every such offence, be punishable with fine which may extend to five hundred rupees", the words,
"shall, for every such offence, be punishable with imprisonment for a term which shall not be less than
one month but which may extend to six months and with fine which may extend to five thousand rupees"
shall be substituted.

[Vide Uttar Pradesh Act 38 of 2001, s. 9]

**63. Penalty for failure to cancel adhesive stamp.––Any person required by section 12 to cancel an**

adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall be punishable
with fine which may extend to one hundred rupees.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 63,-**

(2) in section 63, for the words “one hundred rupees”, the words “five hundred rupees” shall be

substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

**64. Penalty for omission to comply with provisions of section 27.––Any person who, with intent to**

defraud the Government,––

(a) executes any instrument in which all the facts and circumstances required by section 27 to be

set forth in such instrument are not fully and truly set forth; or

(b) being employed or concerned in or about the preparation of any instrument, neglects or omits

fully and truly to set forth therein all such facts and circumstances; or

1. Ins. by Act 7 of 2019, s. 18 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


-----

(c) does any other act calculated to deprive the Government of any duty or penalty under this Act;

shall be punishable with fine which may extend to five thousand rupees.

**STATE AMENDMENT**

**Orissa**

**Amendment of Section 64.––In section 64 of the Principal Act, the words “and where the person is**

liable to pay the duty shall also be liable to pay the deficient amount of duty” shall be added at the end.

[Vide Orissa Act 7 of 1987, s. 8]
**Arunachal Pradesh**

**Amendment of sections 64,-**
(3) in section 64, in clause (c), for the words “five thousand rupees”, the words “ten thousand rupees”

shall be substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

**Uttar Pradesh**
**Amendment of section 64.—** In. section 64 of the principal Act, for the words, "with fine which may
extend to five thousand rupees," the words “imprisonment for a term which may extend to three months
or with fine which may extend to ten thousand rupees or with both" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 7]

**Insertion of new sections 64-A and 64-B. After section 64 of the principal Act, the following**

sections shall be inserted, namely :—

**"64-A.Penalty for omission to comply with sections II-A and article 25-A of Schedule I-B.—Any**

person who either refuses or neglects to stamp a counter-part or-duplicate (including counterfoil or carbon
as-copy) of any bill or cash memo on the date of its issue in accordance with Article 25-A of Schedule IB or fails to pay the duty in cash in accordance with section II-A or where the same is paid in cash, fails
to maintain a proper account thereof in accordance with sub-section (2) of section 11-A, shall for every
such offence be punishable with fine which may extend to five hundred rupees.

**64-B.** **Recovery of amount of deficit stamp duty.—(1) Where any person liable to pay duty under**

this Act is convicted of an offence under section 62 or 64, in respect of any instrument (not being an
instrument specified in Entry 91 of List I in the Seventh Schedule to the Constitution), the Magistrate
shall in addition to any punishment which may be imposed for such offence, direct recovery of the
amount of duty .and penalty, if any, due under this Act from such person in respect of that instrument, and
such amount shall also be recoverable as if it were a fine imposed by the Magistrate.

(2) Upon such recovery the Collector shall thereupon certify by endorsement on the instrument that

proper duty or penalty, as the case may be, has been levied in respect thereof.”

[Vide Uttar Pradesh Act 49 of 1975, s. 8]

**65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.––Any person**

who,––

(a) being required under section 30 to give a receipt, refuses or neglects to give the same; or,

(b) with intent to defraud the Government of any duty, upon a payment of money or delivery of

property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not
exceeding twenty rupees, or separates or divides the money or property paid or delivered;

shall be punishable with fine which may extend to one hundred rupees.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 65,-**

(4) in section 65, in clause (b), for the words “one hundred rupees”, the words “five hundred

rupees” shall be substituted.


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[Vide Arunachal Pradesh 3 of 2010, s. 2]

**66. Penalty for not making out policy or making one not duly stamped.––Any person who––**

(a) receives, or takes credit for, any premium or consideration for any contract of insurance and

does not, within one month after receiving, or taking credit for, such premium or consideration, make
out and execute a duly stamped policy of such insurance; or

(b) makes, executes or delivers out any policy which is not duly stamped, or pays or allows in

account, or agrees to pay or allow in account, any money upon, or in respect of, any such policy;

shall be punishable with fine which may extend to two hundred rupees.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 66,-In section 66, in clause (b), for the words “two hundred rupees”, the words**
“five hundred rupees” shall be substituted.

[Vide Arunachal Pradesh 3 of 2010, s. 2]

**67. Penalty for not drawing full number of bills or marine policies purporting to be in sets.––**

Any person drawing or executing a bill of exchange [1][payable otherwise than on demand] or a policy of
marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time
drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or
policy purports the set to consist, shall be punishable with fine which may extend to one thousand rupees.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 67,-**

In section 67, for the words “one thousand rupees” the words “two thousand rupees” shall be substituted.

[Vide Arunachal Pradesh 3 of 2010, s. 2]

**68. Penalty for post-dating bills, and for other devices to defraud the revenue.––Any person**

who, ––

(a) with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or

promissory note bearing a date subsequent to that on which such bill or note is actually drawn or
made; or,

(b) knowing that such bill or note has been so post-dated, endorses, transfers, presents for

acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner
negotiate the same; or,

(c) with the like intent, practices or is concerned in any act, contrivance or device not specially

provided for by this Act or any other law for the time being in force;

shall be punishable with fine which may extend to one thousand rupees.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 68,-**

(7) in section 68, in clause (c), for the words “one thousand rupees”, the words “two thousand

rupees” shall be substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

1. Ins. by Act 5 of 1927, s. 5.


-----

**69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.––(a) Any**

person appointed to sell stamps who disobeys any rule made under section 74; and

(b) any person not so appointed who sells or offers for sale any stamp (other than a [1][ten naye paise or

five nayepaise] adhesive stamp);

shall be punishable with imprisonment for a term which may extend to six months, or with fine which
may extend to five hundred rupees, or with both.

**STATE AMENDMENT**

**Arunachal Pradesh**

**Amendment of sections 69,-**

(8) in section 69, in clause (b), for the words “five hundred rupees”, the words “five thousand

rupees” shall be substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

**70. Institution and conduct of prosecutions.––(1) No prosecution in respect of any offence**

punishable under this Act or any Act hereby repealed, shall be instituted without the sanction of the
Collector or such other officer as [2] [the [3] [State Government]] generally, or the Collector specially,
authorizes in that behalf.

(2) The Chief Controlling Revenue-authority, or any officer generally or specially authorized by it in

this behalf, may stay any such prosecution or compound any such offence.

(3) The amount of any such composition shall be recoverable in the manner provided by section 48.
**71. Jurisdiction of Magistrate.––No Magistrate other than a Presidency Magistrate or a Magistrate**

whose powers are not less than those of a Magistrate of the second class, shall try any offence under this
Act.

**72. Place of trial.––Every such offence committed in respect of any instrument may be tried in any**

district or presidency-town in which such instrument is found, as well as in any district or presidencytown in which such offence might be tried under the Code of Criminal Procedure for the time being in
force.

CHAPTER VIII

SUPPLEMENTAL PROVISIONS

**73. Books, etc., to be open to inspection.–– Every public officer having in his custody any registers,**

books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or
to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable
times permit any person authorized in writing by the Collector to inspect for such purpose the registers,
books, papers, documents and proceedings, and to take such notes and extracts as he may deem
necessary, without fee or charge.

**STATE AMENDMENT**

## Orissa

**Amendment of section 73.––For section 73 of the principal Act, the following section shall be**

substituted, namely:—

(1) Every public officer or any person having in his custody any registers, books, records, papers,

documents or proceedings, the inspections whereof may tend to secure any duty, or to prove or lead to
the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any
officer authorized in writing by the Collector to enter upon any premises and to inspect for such purposes
the registers, books, records, papers, documents and proceedings and to take such notes and extracts, as
he may deem necessary, without fee or charge and if necessary to seize them and impound the same under
proper acknowledgement:

1. Subs. by Act 19 of 1958, s. 10, for “one anna or half an anna” (w.e.f. 1-10-1958).
2. Subs. by the A.O. 1937, for “the L.G.”.
3. Subs. by the A.O. 1950, for “collecting Government”.


-----

Provided that such seizure of any registers, books, records, papers, documents or proceedings in the

custody of any Bank be made only after a notice of thirty days to make good the deficit of stamp duty is
given.

_Explanation—For the purposes of this proviso ‘Bank’ means a banking company as defined in_

section 5 of the Banking Regulation Act, 1949 and includes the State Bank of India, constituted by the
State Bank of India Act, 1955, a subsidiary bank as defined in the State Bank of India (Subsidiary Bank)
Act, 1959 corresponding new Bank as define in the Banking Companies (Acquisition and Transfer of
Undertakings) Act, 1980, a Regional Rural Bank established under the Regional Rural Bank Act, 1976,
the Industrial Development Bank of India Act, 1964, National Bank of Agriculture and Rural
Development Act, 1981, the Life Insurance Corporation Act, 1956, the Industrial Fiancé Corporation of
India established under the Industrial Finance Corporation Act, 1948, and as such other financial or
banking institution owned, controlled or managed by a State Government or the Central Government, as
may be notified in this behalf by the Government.

(2) Every person having in his custody or maintaining such registers, books, records, papers,

documents or proceedings shall, when so required by the officer authorized under sub-section (1),
produce them before such officer and at all reasonable times permit such officer to inspect them and take
such notes and extracts as he may deem necessary.

(3) if, upon such inspection, the officer so authorized, is of opinion that any instrument is chargeable

with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required
to make up the same form the person liable to pay the stamp duty and in case of default the amount of the
duty shall be recovered as an arrear of land revenue.

[Vide Orissa Act 1 of 2003, s. 6]

**Orissa**

**Amendment of Section 73. —In Explanation to sub-section (1) of Section 73 of the Indian Stamp**

Act, 1899, (2 of 1899) for the words and figures “the Industrial Finance Corporation of India established
under the Industrial Finance Corporation Act, 1948”, the words and figures “other public financial
institutions notified under Section 4-A of the Companies Act, 1956 (1 of 1956)” shall be substituted.

[Vide Orissa Act 5 of 2004, s. 2]

**Uttar Pradesh**
**Inserted of new section 73-A—After section 73 of the principal Act, the following section shall be inferred,**
namely :—

“73-A. Collector’s power to authorize officer to enter premises and inspect certain

**documents".—(1) Where the Collector has reason to believe that all or any of the instruments specified**
in Articles 5 and 43 of the Schedule 1-B have not been charged at all or have been incorrectly charged
with duty leviable under this Act, he may authorize in writing any officer to enter upon any premises
where the Collector has reason to believe that any registers, books, records, papers, documents or
proceedings relating to or in connection with any such instrument are kept and to inspect them, and to
take such notes and extracts as such officer deems necessary.

(2) Every person having in his custody or maintaining such registers, books, records, papers,

documents or proceedings shall at all reasonable times, permit such officer to inspect them and to take
such notes and extracts as he may deem necessary."]

[Vide Uttar Pradesh Act 6 of 1980, s. 10]

**Amendment of section 73--In seetion:73-A of the principal Act –**

(a) for sub-section (1) the following sub-section shall be substituted namely :—

"(1) 'Where the Collector has reason to believe that any instrument chargeable to duty has not

been charged at all or has been incorrectly charged with duty leviable under this Act, he or any
other Officer authorized by him writing in This behalf may enter upon any premises where the
Collector has reason to believe that any registers, books, records papers, maps, documents or
proceedings relating to or in connection with any such instrument are kept and to inspect them
and to take such notes, copies and extracts as the Collector or such officer deems necessary."


-----

(b) in sub section (2) after the word ''papers" the Word "maps" and after the word "notes" the

word "copies” shall be inserted.

[Vide Uttar Pradesh Act 22 of 1998, s. 8]

1 [73-A. Power of Central Government to make rules.—(1) The Central Government may, by

notification in the Official Gazette, make rules for carrying out the provisions of Part AA of Chapter II.

(2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may

make rules for all or any of the following matters, namely:––

(a) the manner of collection of stamp-duty on behalf of the State Government by the stock exchange

or the clearing corporation authorised by it, from its buyer under clause (a) of sub-section (1) of section
9A;

(b) the manner of collection of stamp-duty on behalf of the State Government by the depository from

the transferor under clause (b) of sub-section (1) of section 9A;

(c) the manner of collection of stamp-duty on behalf of the State Government by the depository from

the issuer under clause (c) of sub-section (1) of section 9A;

(d) the manner of transfer of stamp-duty to the State Government under sub-section (4) of section 9A;
(e) any other matter which has to be, or may be, provided by rules.]

**2[73B. Power to issue directions and to authorise certain authorities to issue instructions, etc.––**

The Central Government may,––

(a) issue directions relating to such matters and subject to such conditions, as it deems necessary;

(b) in writing, authorise the Securities and Exchange Board of India established under section 3 of

the Securities and Exchange Board of India Act, 1992 (15 of 1992) or the Reserve Bank of India
constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) to issue instructions,
circulars or guidelines,

for carrying out the provisions of Part AA of Chapter II and the rules made there under.]

**74. Powers to make rules relating to sale of stamps.––The [3][State Government] [4]*** may make**

rules for regulating––

(a) the supply and sale of stamps an stamped papers,

(b) the persons by whom alone such sale is to be conducted, and

(c) the duties and remuneration of such persons:

Provided that such rules shall not restrict the sale of [5][ten nayepaise or five nayapaise] adhesive

stamps.

**STATE AMENDMENT**

**Uttar Pradesh**

**Amendment of section 74.— In section 74 of the principal Act, for clause (c), the following clause shall**
be substituted, namely :—

“(c) the duties and remuneration of and the fees chargeable from such person.”

[Vide Uttar Pradesh Act 22 of 1998, s. 9]

**75. Power to make rules generally to carry out Act. ––The [3][State Government] may make rules to**

carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no
case exceed five hundred rupees, to be incurred on breach thereof.

1. Ins. by Act 7 of 2019, s. 19 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. Ins. by Act 12 of 2020, s. 144 (w.e.f. 1-4-2020).
3. Subs. by the A.O. 1950, for “collecting Government”.
4. The words “Subject to the Control of the G.G. in C” omitted by the A.O.1937.
5. Subs. by Act 19 of 1958 s. 10, for “one anna or half an anna” (w.e.f. 1-10-1958).


-----

**76. Publication of rules.** ––[1][(1) All rules made under this Act shall be published in the Official

Gazette.]

(2) All rules published as required by this section shall, upon such publication, have effect as if

enacted by this Act.

2[(2A) Every rule made by the Central Government under this Act shall be laid, as soon as may be

after it is made, before each House of Parliament, while it is in session, for a total period of thirty days
which may be comprised in one session or in two or more successive sessions, and if, before the expiry of
the session immediately following the session or the successive sessions aforesaid, both Houses agree in
making any modification in the rule or both Houses agree that the rule should not be made, the rule shall
thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that
any such modification or annulment shall be without prejudice to the validity of anything previously done
under that rule.]

[3][(3) Every rule made by the State Government under this Act shall be laid, as soon as may be after it

is made, before the State Legislature.]

4[76A.Delegation of certain powers .––5[6*** The State Government may, by notification in the

Official Gazette], delegate––

(a) all or any of the powers conferred on it by sections 2(9), 33(3), (b), 70(1), 74 and 78 to the

Chief Controlling Revenue-authority; and

(b) all or any of the powers conferred on the Chief Controlling Revenue-authority by sections 45

(1), (2), 56 (1) and 70 (2) to such subordinate Revenue-authority as may be specified in the
notification.]

**STATE AMENDMENT**

**Uttar Pradesh**

**Amendment of section 76-A to Act no. II of 1899.—In section 76-A of the Indian Stamp Act, 1899, as**
amended in its application to Uttar Pradesh, in clause (b) for the figures “56 (1)” the figures and letter “56
(1) (1-A)” shall be substituted.

[Vide Uttar Pradesh Act 1 of 2016, s. 2]

**77. Saving as to court-fees.––Nothing in this Act contained shall be deemed to affect the duties**

chargeable under any enactment for the time being in force relating to court-fee.

**STATE AMENDMENT**

**Himachal Pradesh**

**Amendment of Section 77. ––At the beginning of section 77 of the said Act the following words**
shall be inserted, namely:
“Except for the provisions as to copies contained in section 6-A”.

[Vide Himachal Pradesh Act 4 of 1953, s. 11]

**Orissa**

**Section 77-A, Act 2 of 1899.––After section 77 of the principal Act the following new section shall**

be inserted, namely:––

1. Subs. by the A.O. 1937, for sub-section (1).
2. Ins. by Act 7 of 2019, s. 20 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
3. Ins. by Act 4 of 2005, s. 2 and the Schedule.
4. Ins. by Act 4 of 1914, s. 2 and the Schedule Pt. I.
5. Subs. by the A.O. 1937, for “The Local Government may, by notification in the Local Official Gazette”.
6. The words, figures and brackets “The Central Government subject to the provision of section 124(1) of the Government of

India Act, 1935, and” omitted by the A.O. 1950.


-----

**77-A.** **Fractions of five naye paise to be rounded off.–– In the determination of the amount of duly**

payable or of allowance to be made under this Act, any fraction of five naye paise shall be rounded off to
the next higher five naye paise.

[Vide Orissa Act 35 of 1962, s. 3]

1[77A. Saving as to certain stamps.––All stamps in denominations of annas four or multiples thereof

shall be deemed to be stamps of the value of twenty-five nayepaise or, as the case may be, multiples
thereof and shall, accordingly, be valid for all the purposes of this Act.]

**STATE AMENDMENT**

**Orissa**

Repeal of section 77-A, (Act 2 of 1899). –– Section 77-A of the Indian Stamp Act, 1899 (2 of 1899)

(hereinafter referred a to as the principal Act), shall be omitted.

[Vide Orissa Act 9 of 1970, s. 2]
**78. Act to be translated, and sold cheaply. –– Every State Government shall make provision for the**

sale of translations of this Act in the principal vernacular languages of the territories administered by it at
a price not exceeding [2][twenty-five nayepaise] per copy.

**STATE AMENDMENT**

**Assam**

**Substitution of section 78.—In the principal Act, for section 78, the following shall be substituted,**

namely,—

**“78. Duty or allowance to be rounded off to 78 the next rupee.—If the total amount of duty**

payable, or of allowance to be made under this Act is not a round figure, the total amount shall be
rounded off the next rupee.”

[Vide Assam Act 22 of 2004, s. 5]

**Uttar Pradesh**

**Omission of section 78.— Section 78 of the principal Act shall be omitted.**

[Vide Uttar Pradesh Act 22 of 1998, s. 10]

**79. [Repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914) s. 3 and Schedule II.**

1. Ins. by Act 19 of 1958, s. 11 (w.e.f. 1-10-1958).
2. Subs. by Act 19 of 1958, s. 12, “four annas” (w.e.f. 1-10-1958).


-----

SCHEDULE 1

STAMP-DUTYON INSTRUMENTS

(See section 3)

Description of Instrument                    Proper Stamp-duty


1 **[5. AGREEMENT OR MEMORANDUM OFAN**
**AGREEMENT—**
(a) if relating to the sale of a bill of exchange;

(b) if relating to the sale of a Government security
or share in an incorporated company or other body
corporate;


Two annas.

Subject to a maximum of ten rupees, one anna
for every Rs. 10,000 or part thereof of the value
of the security or share.


(c) if not otherwise provided for Eight annas.

_Exemptions_

Agreement or memorandum of agreement—
(a) for or relating to the sale of goods or merchandise
exclusively, not being a NOTEOR MEMORANDUM
chargeable under No. 43;
(b) made in the form of tenders to the Central
Government for or relating to any loan;
2*             *              *            *

**AGREEMENT TO LEASE. See LEASE (No. 35).**
3[6.AGREEMENT RELATING TO DEPO- SIT
**OF TITLE-DEEDS, PAWN OR PLEDGE, that is**
to say, any instrument evidencing an agreement
relating to —
(1) the deposit of title-deeds or instruments
constituting or being evidence of the title to any
property whatever (other than a marketable security);
or
(2) the pawn or pledge of movable property,
where such deposit, pawn or pledge has been made
by way of security for the repayment of money
advanced or to be advanced by way of loan or an
existing or future debt—
(a) if such loan or debt is repayable on demand or The same duty as a Bill of Exchange [No. 13 (b)]
more than three months from the date of the

for the amount secured.

instrument evidencing the agreement;
(b) if such loan or debt is repayable not more than Half the duty payable on a Bill of Exchange [No.
three months from the date of such instruments. 13 (b)] for the amount secured.

_Exemption_

Instrument of pawn or pledge of goods if unattested.]

**7. APPOINTMENT IN EXECUTION OF A** Fifteen rupees.
**POWER, whether of trustees or of property, movable**
or immovable, where made by any writing not being
a will.

1. Subs. by Act 6 of 1910, s.3, for article 5.
2. Clause (c) omitted by the A.O. 1950.
3. Subs. by Act 15 of 1904, s. 8, for article. 6.


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Description of Instrument                    Proper Stamp-duty

**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 exceed Rs. 1,000; The same duty as a Bond (No. 15) for such

amount.

(b)inan other case……………………………. Five rupees.

_Exemptions_

(a) Appraisement or valuation made for the
information of one party only, and not being in any
manner obligatory between parties either by agreement or
operation of law.
(b) Appraisement of crops for the purpose of
ascertaining the amount to be given to a landlord as rent.

**9. APPRENTICESHIP-DEED, including every** Five rupees.

writing relating to the service or tuition of any apprentice,
clerk or servant, placed with any master to learn any
profession, trade or employment, not being ARTICLES
OF CLERKSHIP, (No. 11).

_Exemption_

Instruments of apprenticeship executed by a Magistrate
under the [1]Apprentices Act, 1850 (XIX of 1850), or by
which a person is apprenticed by or at the charge of any
public charity.
**10. ARTICLES OF ASSOCIATION OF A** Twenty-five rupees.
**COMPANY.**

_Exemption_

Articles of any Association not formed for profit
and registered under section 26 of the [2] Indian
Companies Act, 1882 (VI of 1882).

_See also_ MEMORANDUM OF ASSOCIATION OF A

COMPANY (No.39).

**11. ARTICLES OF CLERKSHIP** or contract Two hundred and fifty rupees.

whereby any person first becomes bound to serve as
a clerk in order to his admission as an attorney in any
High Court.

**ASSIGNMENT.** _See_ CONVEYANCE (No. 23),

TRANSFER (No. 62), and TRANSFEROF LEASE (No.
63), as the case may be.

**ATTORNEY.** _See_ ENTRYAS AN ATTORNEY (No.

30) and POWEROF ATTORNEY (No. 48).

**AUTHORITY TO ADOPT. See ADOPTION-DEED**

(No. 3).

1. See now the Apprentices Act, 1961 (52 of 1961).
2. See now the Companies Act, 1956 (1 of 1956).


-----

Description of Instrument                    Proper Stamp-duty


**12. AWARD, that is to say, any decision 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 property to

which the award relates as set forth in such award
does not exceed Rs. 1,000;

(b) in any other case…………………………

_Exemption_

Award under the [1] Bombay District Municipal

Act, 1873 (Bom. Act 6 of 1873), section 81, or the
Bombay Hereditary Offices Act, 1874 (Bom. Act (3of
1874), section 18.

2 **[13. BILL OF EXCHANGE as defined by**

s.2(2), not being a Bond, bank-note or currencynote—

(b)where payable otherwise than on demand—

(i) where payable not more than three months

after date or sight—

if the amount of the bill or note does not

exceed Rs. 500;

if it exceeds Rs. 500 but does not exceed

Rs. 1,000;

and for every additional Rs. 1,000 or part thereof

in excess of Rs. 1,000;

(ii)where payable more than three months but

not more than six months after date or sight—

if the amount of the bill or note does not

exceed Rs. 500;

if it exceeds Rs. 500 but does not exceed

Rs. 1,000;

and for every additional Rs. 1,000 or part

thereof in excess of Rs. 1,000;

(iii) where payable more than six months but

not more than nine months after date or sight—

if the amount of the bill or note does not

exceed Rs. 500;


The same duty as a Bond (No. 15) for such
amount.

Five rupees.

Thirty paise.

Sixty paise.

Sixty paise.

Sixty paise.

One rupee twenty paise.

One rupee twenty paise.

Ninety paise.


1. See now the Bombay District Municipal Act, 1901 (Bom. Act 3 of 1901).
2. Subs. by notification No. S.O. 130(E), dated 28-1-2004, for articles 13 and 14.


-----

Description of Instrument Proper Stamp duty


if it exceeds Rs. 500 but does not exceed Rs. 1,000;

and for every additional Rs. 1,000 or part thereof in

excess of Rs. 1,000;

(iv)where payable more than nine months but not

more than one year after date or sight—

if the amount of the bill or note does not exceed

Rs. 500;

if it exceeds Rs. 500 but does not exceed  Rs.

1,000;

and for every additional Rs. 1,000 or part thereof in

excess of Rs. 1,000;

(c)where payable at more than one year after date or

sight—


One rupee eighty paise.

One rupee eighty paise.

One rupee twenty five paise.

Two rupees fifty paise.

Two rupees fifty paise.


if the amount of the bill or note does not exceed Rs. 500; Two rupees fifty paise.

if it exceeds Rs. 500 but does not exceed Rs. 1,000; Five rupees.


and for every additional Rs. 1,000 or part thereof in

excess of Rs. 1,000;

**14. BILL OF LADING (including a through bill of**
lading).

_Exemptions_

(a) Bill of lading when the goods therein described

are received at a place within the limits of any port as
defined under the Indian Ports Act, 1889 (10 of1889), and
are to be delivered at another place within the limits of the
same port.

(b) Billof lading when executed out of India and

relating to property to be delivered in India.

**15. BOND** [as defined by section 2(5)] not being a

DEBENTURE (No. 27) and not being otherwise provided for
by this Act, or by the Court-fees Act, 1870 (7 of 1870),—


Five rupees.

One rupee.
_N.B.—If a bill of lading is drawn_

in parts, the proper stamp
therefore must be borne by
each one of the set.]


where the amount or value secured does not exceed Rs. 10; Two annas.

where it exceeds Rs. 10 and does not exceed Rs. 50; Four annas.


-----

Description of Instrument Proper Stamp duty

where it exceeds Rs. 50 and does not exceed Rs. 100 Eight annas.

where it exceeds Rs. 100 and does not exceed Rs. 200 One rupee.

where it exceeds Rs. 200 and does not exceed Rs. 300 One rupee eight annas.

where it exceeds Rs. 300 and does not exceed Rs. 400 Two rupees.

where it exceeds Rs. 400 and does not exceed Rs. 500 Two rupees eight annas.

where it exceeds Rs. 500 and does not exceed Rs. 600 Three rupees.

where it exceeds Rs. 600 and does not exceed Rs. 700 Three rupees eight annas.

where it exceeds Rs. 700 and does not exceed Rs. 800 Four rupees.

where it exceeds Rs. 800 and does not exceed Rs. 900 Four rupees eight annas.

where it exceeds Rs. 900 and does not exceed Rs. 1,100 Five rupees.

and for every Rs. 500 or part thereof in excess of Rs. 1,000 Two rupees eight annas.

_See_ ADMINISTRATION BOND (No. 2), BOTTOMRY BOND (No.
16), CUSTOMS BOND (No. 26), INDEMNITY BOND (No. 34),
RESPONDENTIA BOND (No. 56), SECURITY BOND (No. 57).

_Exemptions_

Bond, when executed by—

(a) headmen nominated under rules framed in

accordance with the Bengal Irrigation Act, 1876 (Ben. Act 3
of 1876), section 99, for the due performance of their duties
under that Act;

(b) any person for the purpose 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 specifed sum per
mensem.

**16. BOTTOMRY BOND, that is to say, any instrument** The same duty as a Bond

where by the master of a sea-going ship borrows money on the

(No. 15) for the same amount.

security of the ship to enable him to preserve the ship or
prosecute her voyage.

**17. CANCELLATION—Instrument of (including any** Five rupees.

instrument by which any instrument previously executed is
cancelled), if attested and not otherwise provided for.
_See also Release (No. 55), Revocation of Settlement (No. 58-B),_
Surrender of Lease (No. 61), Revocation of Trust (No. 64-B).

**18. CERTIFICATE OF SALE (in respect of each property**

put up as a separate lot and sold) granted to the purchaser of any
property sold by public auction by a Civil or Revenue Court, or
Collector or other Revenue-officer—

(a) where the purchase-money does not exceed Rs. 10; Two annas.


(b) where the purchase-money exceeds Rs. 10 but

does not exceed Rs. 25;


Four annas.


(c) in any other case ....................... The same duty as a
conveyance (No. 23) for a
consideration equal to the
amount of the purchasemoney only.


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Description of Instrument                    Proper Stamp-duty


**19. CERTIFICATE OR OTHER DOCUMENT** **[1]** **[(except the**

**certificate or other document covered under Articles 27 and**
**56A)”evidencing the right or title of the holder thereof, or any other person,**
either to any shares, scrip or stock in or of any incorporated company or other
body corporate, or to become proprietor of shares, scrip or stock in or of any
such company or body.

_2* *  *  *._

**20. CHARTER-PARTY,** that is to say, any instrument (except

agreement for the hire of a tug-steamer) whereby a vessel or some specified
principal part thereof is let for the specified purposes of the charterer, whether
it includes a penalty clause or not.


3 [Two anna].

One rupee.


4*              *   *              * 

**22. COMPOSITION-DEED, that is to say, any instrument executed by**

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's
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 amount or value of the consideration for such

conveyance as set forth therein does not exceed Rs. 50:

where it exceeds Rs. 50 but does not exceed Rs. 100.

Ditto 100 ditto 200 Two rupees.

Ditto 200 ditto 300 Three rupees.

Ditto 300 ditto 400 Four rupees.

Ditto 400 ditto 500 Five rupees.

Ditto 500 ditto 600 Six rupees.

Ditto 600 ditto 700 Seven rupees.

Ditto 700 ditto 800 Eight rupees.

Ditto 800 ditto 900 Nine rupees.

Ditto 900 ditto 1,000 Ten rupees.

and for every Rs. 500 or part thereof in excess of Rs. 1,000

_Exemption_

5[(a)Assignment of copyright by entry made under the6Indian Copyright

Act, 1847 (20 of 1847) section 5.]

**7[(b) for the purpose of this article, the portion of duty paid in respect of**

a document falling under article No. 23A shall be excluded while computing
the duty payable in respect of a corresponding document relating to the
completion of the transaction in any Union territory under this article.]

CO-PARTNERSHIP-DEED. See Partnership (No. 46.)

5[23A. **CONVEYANCE** **IN** **THE** **NATURE** **OF** **PART**

**PERFORMANCE—Contracts for the transfer of immovable property in the**
nature of part performance in any Union territory under section 53A of the
Transfer of Property Act, 1882 (4 of 1882).


Ten rupees.

Eight annas.

One rupees.

Five rupees.

Ninety per cent. of the duty as a
Conveyance (No. 23).]


1. Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. The words, brackets and figures “See also LETTER OF ALLOTMENT OF SHARES (No. 36)” omitted by s. 21, ibid. (w.e.f.

1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]

3. Subs. by Act 43 of 1923 s. 2, for “One anna”.
4. Art. 21 omitted by Act 5 of 1927, s. 5.
5. Certain words and figure numbered as clause (a) thereof by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001).
6. See now the Copyright Act, 1957 (14 of 1957).
7. Ins. by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001).


-----

Description of Instrument                    Proper Stamp-duty


**24. COPY OR EXTRACT** certified to be a true copy or

extract, by or by order of any public officer and not chargeable
under the law for the time being in force relating to court-fees—

(i)if the original was not chargeable with duty or if the duty

with which it was chargeable does not exceed one rupee;

(ii) in any other case…………………

_Exemptions_

(a)Copy of any paper which a public officer is expressly

required by law to make or furnish for record in any public office
or for any public purpose.

1[(b) Copy of, or extract from, any register relating to births,

baptisms, namings, dedications, marriages, [2][divorces,] deaths or
burials].

**25. COUNTERPART OR DUPLICATE of any instrument**

chargeable with duty and in respect of which the proper duty has
been paid,—

(a) if the duty with which the original instrument is

chargeable does not exceed one rupee;

(b) in any other case ..................

_Exemption_

Counterpart of any lease granted to a cultivator, when

such lease is exempted from duty.

**26. CUSTOMS BOND—**

(a) where the amount does not exceed Rs. 1,000;

(b)in any other case ..........................

3[27. DEBENTURE—[as defined by section 2(10A)]

(see section 9A and 9B)


Eight annas.

One rupee.

The same duty as is payable on the
original.

One rupee.

The same duty as a Bond (No. 15)
for such amount.

Five rupees.


(a)in case of issue of debenture; 0.005%

(b) in case of transfer and re-issue of debenture. 0.0001%]

Description of Instrument Proper Stamp-duty

1. Subs. by Act 5 of 1906, s. 7, for clauses (b) and (c).
2. Ins. by Act 10 of 1914, s. 2 and the First Schedule.
3. Subs. by Act 7 of 2019, s. 21, for article 27 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


-----

_Explanation.—The term “Debenture” includes any interest_

coupons attached thereto but the amount of such coupons shall not
be included in estimating the duty.

_Exemption_

A debenture issued by an incorporated company or other body

corporate in terms of a registered mortgage-deed, duly stamped in
respect of the full amount of debentures to be issued thereunder,
whereby the company or body borrowing makes over, in whole or
in part, their property to trustees for the benefit of the debenture
holders:

Provided that the debentures so issued are expressed to be

issued in terms of the said mortgage-deed.

_See also BOND (NO. 15): and sections 8 and 55._

**28.** **DELIVERY** **ORDER** **IN** **RESPECT** **OF**

**GOODS,[1][(excluding delivery order in respect of settlement of**
transactions in securities in stock exchange)] that is to say, any
instrument entitling any person therein named, or his assigns, or
the holder thereof, to the delivery of any goods lying in any dock
or port, or in any warehouse in which goods are stored or
deposited on rent or hire, or upon any wharf, such instrument
being signed by or on behalf of the owner of such goods, upon the
sale or transfer of the property therein, when such goods exceed in
value twenty rupees.

**DEPOSITOFTITLE-DEEDS** 2 [SEE AGREEMENT RELATINGTO

DEPOSITOFTITLE-DEEDS PAWN OR PLEDGE (NO. 6)].

**DISSOLUTION OF PARTNERSHIPSee PARTNERSHIP   (No. 46).**

**29. DIVORCE.—Instrument of, that is to say, any instrument by**

which any person effects the dissolution of his marriage.

**DOWER—Instrument of See SETTLEMENT (No. 58).**
**DUPLICATE. See COUNTERPART (No. 25).**


**30.** **ENTRY** **AS** **AN** **ADVOCATE,** **VAKIL** **OR**

**ATTORNEY ON THE ROLL OF ANY HIGH COURT[3][under**
the Indian Bar Councils Act, 1926 (38 of 1926) or] in exercise of
powers conferred on such court by Letters patent or by the [4]Legal
Practitioners Act, 1884 (9 of 1884)—

(a) in the case of an Advocate or Vakil……….

(b) in the case of an Attorney……..

_Exemption_

entry of an advocate, vakil or attornery on the roll of any High

court when he has previously been enrolled in a High Court.

5 *           *                 *



-        *


1. Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. Subs. by Act 15 of 1904, s. 8, for “See Agreement by way of Equitable Mortgage (No. 6)”.
3. Ins. by Act 38 of 1926, s. 19 and the Sch.
4. Since repealed.
5. The entry “EQUITABLE MORTGAGE” omitted by Act 15 of 1904, s. 8.


-----

**31. EXCHANGE OF PROPERTY.—Instrument of.**
**EXTRACT. See Copy (No. 24).**

**32. FURTHER CHARGE.—Instrument of, that is to say, any**

instrument imposing a further charge on mortgaged property—

(a) when the original mortgage is one of the description referred

to in clause (a) of Article No. 40 (that is, with possession);

(b) when such mortgage is one of the description referred to in

clause (b)of Article No. 40 (that is, without possession)—

(i) if at the time of execution of the instrument of further

charge possession of the property is given or agreed to be
given under such instrument;

_(ii) if possession is not so given........._

**33. GIFT.—Instrument of, not being a SETTLEMENT (No.**

58) or will or TRANSFER (No. 62).

**HIRING AGREEMENT or agreement for service. SEE**

AGREEMENT No.5).

**34. INDEMNITY-BOND..............**
**INSPECTORSHIP-DEED See COMPOSITION-DEED (No.**

22) INSURANCE. See POLICY OF INSURANCE (No.
47).

**35. LEASE, including an under-lease or sub-lease and any**

agreement to let or sub-let—

(a) whereby such lease the rent is fixed and no premium is

paid or delivered—

(i) where the lease purports to be for a term of less than

one year;

(ii) where the lease purports to be for a term of not less

than one year but not more than three years;

(iii) where the lease purports to be for a term in excess of

three years;

(iv) where the lease does not purport to be for any definite

term;

(v) where the lease purports to be in perpetuity;


The same duty as a Conveyance
(No. 23) for a consideration equal to
the value of the property of greatest
value as set forth in such

instrument.
The same duty as a Conveyance
(No. 23) for a consideration equal to
the amount of the further charge
secured by such instrument.
The same duty as a Conveyance
(No. 23) for a consideration equal to
the total amount of the charge
(including the original mortgage
and any further chage already made)
less the duty already paid on such
original mortgage and further

charge.

The same duty as a Bond (No. 15)
for the amount of the further charge
secured by such instrument.

The same duty as a Conveyance
(No. 23) for a consideration equal
to the value of the property, as set
forth in such instrument.

The same duty as a Security Bond
(No. 57) for the same amount.
The same duty as a Bond (No.15)
for the whole amount payable or
deliverable under such lease.

The same duty as Bond (No. 15) for
the amount or value of the average
annual rent reserved.
The same duty as a Conveyance
(No. 23) for a consideration equal
to the amount or value of the
average annual rent reserved.
The same duty as a Conveyance (No.
23) for a consideration equal to 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.
The same duty as a Conveyance (No.
23) for a consideration equal to onefifth of the whole amount of rents
which would be paid or delivered in
respect of the first fifty years of the
lease.


-----

Description of Instrument Proper Stamp-duty

(b) where the lease is granted for a fine or premium The same duty as a Conveyance (No. 23)

or for money advanced and where no rent is reserved; for a consideration equal to the amount or

value of such fine or premium or advance
as set forth in the lease.

(c) where the lease is granted for a fine or premium The same duty as a Conveyance (No. 23)

or for money advanced in addition to rent reserved; for a consideration equal to the amount or

value of such fine or premium or advance
as set forth in the lease, in addition to the
duty which would have been payable on
such lease if no fine or premium or advance
had been paid or delivered:
Provided that, in any case when an
agreement to lease is stamped with the _ad_
_valorem_ stamp required for a lease, and a
lease in pursuance of such agreement is
subsequently executed, the duty on such
lease shall not exceed eight annas.

_Exemptions_

(a)Lease, executed in the case of a cultivator and

for the purposes of cultivation (including a lease of trees
for the production 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.

1*                 * *                                        *                  *


**2[36. LETTER OF ALLOTMENT in respect of**

any loan to be raised by any company or proposed
company.]

4[37. LETTER OF CREDIT, that is to say

any instrument by which one person authorizes
another to give credit to the person in whose favour it
is drawn.

**LETTER OF GUARANTEE, See AGREEMENT (No. 5).**

**38. LETTER OF LICENCE,** that is to say,

any agreement between a debtor and his creditors 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 OFASSOCIATION OFA**

**COMPANY—**

(a) if accompanied by articles of association under

section 37 of the [6] Indian Companies Act, 1882 (6 of
1882);


3[Two annas.],

5[Two rupees.]

Ten rupees.

Fifteen rupees.


(b) if not so accompanied Forty rupees.

1. Exemption (b) omitted by the A.O. 1937.
2. Subs. by Act 7 of 2019, s. 21, for Article 36 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
3. Subs. by Act 43 of 1923, s. 2, for “one anna”.
4. Subs. by notification No. S.O. 130 (E), dated 28-1-2004, for article 37.
5. Subs. by Act 32 of 1985, s. 50 (w.e.f. 1-7-1985).
6. See now the Companies Act, 1956 (1 of 1956).


-----

Description of Instrument Proper Stamp-duty

_Exemption_

Memorandum of any association not formed for profit
and registered under section 26 of the [1]Indian Companies Act, 1882 (6 of 1882).
**40. MORTGAGE-DEED, not being [2][an AGREEMENT**
RELATING-TO DEPOSITOF 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 mortgagor or agreed to be given;

(b) when [3]***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.

(c) when a collateral or auxiliary or additional

or substituted security, or by way of further
assurance for the abovementioned purpose where
the principal or primary security is duly stamped—

for every sum secured not exceeding Rs. 1,000
and for every Rs. 1,000 or part thereof secured
in excess of Rs. 1,000.

_Exemptions_

(1) Instruments, executed by person taking

advances under the Land Improvement Loans Act, 1883
(19 of 1883), or the Agriculturists' Loan Act, 1884 (12
of 1884), or by their sureties as security for the
repayment of such advances.
(2) Letter of hypothecation accompanying a bill of exchange.

4 *                 *                   *

**41. MORTGAGE OF A CROP,** including any
instrument evidencing an agreement to secure the
repayment of a loan made upon any mortgage of a crop,
whether the crop is or is not in existence at the time of the
mortgage—

(a)when the loan is repayable not more than three

months from the date of the instrument—


The same duty as a Conveyance (No. 23)
for a consideration equal to the amount
secured by such deed.

The same duty as a Bond (No. 15) for
the amount secured by such deed.

Eight annas.

Eight annas.

-               *


for every sum secured not exceeding Rs. 200    One anna.
and for every Rs. 200 or part thereof secured in One anna.
excess of Rs. 200;

1. See now the Companies Act, 1956 (1 of 1956).
2. Subs. by Act 15 of 1904, s. 8, for “AN AGREEMENTTO MORTGAGE (NO. 6)”.
3. The words “At the time of execution” omitted by s. 8, ibid.
4. Exemption (3) omitted by s. 8, ibid.


-----

Description of Instrument Proper Stamp-duty

(b) when the loan is repayable more than three months, but

not more than [1] [eighteen months], from the date of the
instrument—

for every sum secured not exceeding Rs. 100 and for 2[Two annas.]

every Rs. 100 or part thereof secured in excess of Rs. 100. 2[Two annas.]


**42. NOTARIAL ACT,** that is to say, any 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 a Notary Public.
_See also PROTEST OF BILL OR NOTE (No. 50)._

3[43. NOTE OR MEMORANDUM, sent by a Broker or

agent to his principal intimating the purchase or sale on
account of such principal—


One rupee.


(a) of any goods exceeding in value twenty rupees; Two annas.


(b) of any stock or marketable security exceeding in

value twenty rupees;

**44. NOTE OF PROTEST BY THE MASTER OF**

**A SHIP.**
_See also PROTESTBY THE MASTER OF A SHIP(No. 51)._
**ORDER FOR THE PAYMENT OF MONEY.**
_See BILL OF EXCHANGE (No. 13)._

**45. PARTITION— Instrument of [as defined by**

s. 2 (15)]

1. Subs. by Act 5 of 1906, s. 7, for “one year”
2. Subs. by Act 15 of 1904, s. 8, for “Four annas”.
3. Subs. by Act 6 of 1910, s. 3, for article 43.


Subject to a maximum of ten rupees, one
anna for every Rs. 10,000 or part thereof
the value of the stock or security.]

Eight annas.

The same duty as a Bond
(No. 15) for the amount of the value of
the separated share or shares of the
property.
_N.B.—The largest share remaining after_
the property is partitioned (or, if there
are two or more shares of equal value
and not smaller than any of the other
shares, then one of such equal shares)
shall be deemed to be that from which
the other shares are separated:
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 eight annas;


-----

Description of Instrument Proper Stamp-duty

(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 five times the annual
revenue;
(c) where a final order for
effecting a partition passed by
any Revenue-authority or any
Civil-Court, or an award by an
arbitrator directing a partition, is
stamped with the stamp required
for an instrument of partition,
and an instrument of partition in
pursuance of such order or
award is subsequently executed,
the duty on such instrument
shall not exceed eight annas.

**46. PARTNERSHIP—**

**A—INSTRUMENT OF—**

## (a) where the capital of the partnership does not
Two rupees eight annas.

exceed Rs. 500;

(b ) in any other case…………………… Ten rupees.

B.—DISSOLUTION OF………………………… Five rupees.

1[PAWN OR PLEDGE. See AGREEMENT RELATING TO
DEPOSIT OF TITLE-DEEDS. PAWN OR PLEDGE (NO. 6).]

**47. POLICY OF INSURANCE—**

**2** If drawn If drawn in duplicate,

**[A.—SEA INSURANCE [see section 7] of Indian Stamp Act, 1899**
(2 of 1899)] singly for each part

(1) for or upon any voyage—

(i) where the premium or consideration does not 4[Ten 5[Fivenayapaise.]

exceed the rate of [3]*** one-eighth per centum of the nayepaise.]
amount insured by the policy;

(ii) in any other case, in respect of every full sum of 4[Ten 5[Five nayapaise.]

6 [one thousand five hundred rupees] and also any nayapaise.]
fractional part of [6][one thousand five hundred rupees]
insured by the policy;

1. Ins. by Act 15 of 1904, s. 8.
2. Subs. by Act 5 of 1906, s. 7, for Division A and B.
3. The words “Fifteen nayepaise or” omitted by Act 14 of 1961, Section 16, the words in italics were subs. by Act 19 of 1958, s.

13, for “two annas” (w.e.f.1-10-1958).

4. Subs. by Act 19 of 1958, s. 13, for “one anna” (w.e.f. 1-10-1958).
5. Subs. s. 13, ibid., for “half an anna” (w.e.f. 1-10-1958).
6. Subs. Act 18 of 1928, s. 2 and the First Schedule, for “one thousand rupees”.

|47. POLICY OF INSURANCE— If drawn 2[A.—SEA INSURANCE [see section 7] of Indian Stamp Act, 1899 singly (2 of 1899)] (1) for or upon any voyage— (i) where the premium or consideration does not 4[Ten exceed the rate of 3*** one-eighth per centum of the nayepaise.] amount insured by the policy; (ii) in any other case, in respect of every full sum of 4[Ten 6 [one thousand five hundred rupees] and also any nayapaise.] fractional part of 6[one thousand five hundred rupees] insured by the policy;|If drawn in duplicate, for each part|
|---|---|
||5[Fivenayapaise.]|
||5[Five nayapaise.]|


-----

Description of Instrument Proper Stamp-duty

(2) for time—

(iii) in respect of every full sum of one thousand

rupees and also any fractional part of one thousand
rupees insured by the policy—

where the insurance shall be made for any time 1[Fifteen 2[Ten nayepaise.]

not exceeding six months; nayepaise.]

where the insurance shall be made for any time 3[Twenty- 1[Fifteen

exceeding six months and not exceeding twelve fivenayepaise.] nayepaise.]
months.


B.— [4] [FIRE-INSURANCE AND OTHER CLASSES OF

INSURANCE, NOT ELSEWHERE INCLUDED IN THIS
ARTICLE, COVERING GOODS, MERCHANDISE,

PERSONAL EFFECTS, CROPS AND OTHER

PROPERTY AGAINST LOSS OR DAMAGE —
(1) in respect of an original policy—

(i) when the sum insured does not exceed          5[Fifty nayepaise.]

Rs. 5,000;

(ii) in any other case; and One rupees.


(2)in respect of each receipt for any payment of a

premium on any renewal of an original policy.

C.—ACCIDENT AND SICKNESS INSURANCE—

(a) against railway accident, valid for a single

journey only.

_Exemption_

When issued to a passenger travelling by the

intermediate or the third class in any railway;

(b) in any other case—for the maximum amount

which may become payable in the case of any single
accident or sickness where such amount does not exceed
Rs. 1,000, and also where such amount exceeds Rs.
1,000, for every Rs. 1,000 or part thereof.

1. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).
2. Subs. by s. 13, ibid., for “One anna” (w.e.f. 1-10-1958).
3. Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).
4. Subs. by Act 43 of 1923, s. 2, for “FIRE-INSURANCE.”
5. Subs. by Act 19 of 1958, s. 13, for “Eight annas” (w.e.f. 1-10-1958).
6. Added by Act 18 of 1928, s. 2 and Schedule.
7. Subs. by Act 19 of 1958, s. 13, for “2.8-0” (w.e.f. 1-10-1958).


One-half of duty payable in respect of
the original policy in addition to the
amount if any, chargeable under No.
53.

2[Ten nayepaise.]

1[Fifteen nayepaise]:

6[Provided that, in case of a policy of
insurance against death by accident
when the annual premium payable
does not exceed [7] [Rs. 2.50] per Rs.
1,000, the duty on such instrument
shall be [2][Ten nayepaise] for every Rs.
1,000 or part thereof of the maximum
amount which may become payable
under it.]


-----

Description of Instrument Proper Stamp-duty


1 [CC.—INSURANCE BY WAY OF INDEMENITY against

liability to pay damages on account of accidents to workmen
employed by or under the insurer or against liability to pay
compensation under the Workmen's Compensation Act, 1923 (8 of
1923), for every Rs. 100 or part thereof payable as premium.

3 [D.—LIFE INSURANCE 4 [OR GROUP INSURANCE

OR OTHER INSURANCE] NOT SPECIFICALLY

PROVIDED FOR, except such a **RE-INSURANCE,** as is
described in Division E of this article—


2[Ten naye paise.]

If drawn singly


If drawn in duplicate for
each part.

2[Ten naye paise.]

5[Fifteen naye paise.]


(i) for every sum insured not exceeding Rs. 250; 5[Fifteen naye
paise.]


(ii) for every sum insured exceeding Rs. 250 but not

exceeding Rs. 500;

(iii) for every sum insured exceeding Rs. 500 but not exceeding

Rs. 1,000 and also for every Rs. 1,000 or part thereof in excess of Rs.
1,000.


6[Twenty five
naye paise.]


7[Forty nayepaise.] 8[Twenty nayepaise.]


9 [N.B.—If a policy of group insurance is
renewed or otherwise modified whereby the
sum insured exceeds the sum previously
insured on which stamp-duty has been paid, the
proper stamp must be borne on the excess sum
so insured.]
_Exemption_

Polices of life-insurance granted by the Director
General of PostOffices in accordance with rules for Postal
Life-Insurance issued under the authority of the Central
Government.]


E.—RE-INSURANCE BY AN INSURANCE COMPANY,
which has granted a POLICY of the nature specified in
Division A or Division B of this Article, [10] with another
company by way of indemnity or guarantee against the
payment on the original insurance of a certain part of the sum
insured thereby.


One-quarter of the duty payable inrespect
of the original insurance but not less than

2[ten nayepaise] or more than onerupee:

11[Provided that if the total amount of duty
payable is not a multiple of fivenayepaise,
the total amount shall be rounded off to the
next higher multiple of fivenayepaise].


1. Ins. by Act 15 of 1925, s. 2.
2. Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958).
3.Subs. by Act 18 of 1928, s. 2, and the First Schedule for Division D.
4. Subs. by Act 43 of 1955, s. 7, for “or other insurance” (w.e.f. 1-4-1956).
5. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).
6. Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).
7. Subs. by s. 13, ibid., for “Six annas” (w.e.f. 1-10-1958).
8. Subs. by s. 13, ibid., for “Three annas” (w.e.f. 1-10-1958).
9. Ins. by Act 43 of 1955, s. 7 (w.e.f. 1-4-1956).
10. Subs. by Act 43 of 1923, s. 2, for “of Sea-Insurance or a policy of Fire Insurance”.
11. Ins. by Act 14 of 1961, s. 16.


-----

Description of Instrument Proper Stamp-duty

_General Exemption_

Letter of cover or engagement to issue a policy of
insurance:

Provided that, unless such letter or

engagement bears the stamp prescribed by this Act
for such policy, nothing shall be claimable
thereunder, nor shall it be available for any
purpose, except, to compel the delivery of the
policy therein mentioned.]

**48. POWER-OF-ATTORNEY** [as defined by

section 2(21)],not being a PROXY (No. 52),—

(a) when executed for the sole purpose of Eight annas.

procuring the registration of one or more
documents in relation to a single transaction or for
admitting execution of one or more such
documents;

(b) when required in suits or proceedings under Eight annas.

the Presidency Small Cause Courts Act, 1882 (15
of 1882);

(c) when authorizing one person or more to act One rupee.

in a single transaction other than the case
mentioned in clause (a);

(d) when authorizing not more than five persons Five rupees.

to act jointly and severally in more than one
transaction or generally;

(e) when authorizing more than five but not Ten rupees.

more than ten persons to act jointly and severally in
more than one transaction or generally;

(f)when given for consideration and authorizing The same duty as a Conveyance

the attorney to sell any immovable property; (No. 23) for the amount of the

consideration.

(g) in any other case…………………… One rupee for each person

authorized.
_N.B.—The_ term “registration”

includes every operation incidental
to registration under the [1] Indian
Registeration Act, 1877 (III of
1877).

_Explanation.—For the purposes of this article more_

persons than one when belonging to the same firm shall
be deemed to be one person.

2[49. PROMISSORY NOTE [as defined by
section 2(22)]
(a) when payable on demand—

(i)when the amount or value does not exceed 3[Ten nayepaise.]

Rs. 250;

1. See now the Indian Registration Act, 1908 (16 of 1908).
2. Subs. by Act 43 of 1923, s. 2, for Article 49.
3. Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958).


-----

Description of Instrument Proper Stamp-duty


(ii) when the amount or value exceeds Rs. 250

but does not exceed Rs. 1,000;


1[Fifteen nayepaise].


(iii) in any other case 2[Twenty-fivenayepaise.]


(b) when payable otherwise than on demand—

**50. PROTEST OF BILL OR NOTE, that is to say,**

any declaration in writing made by a Notary Public, or other
person lawfully acting as such, attesting the dishonour of a
bill of exchange or promissory note.

**51. PROTEST BY THE MASTER OF A SHIP,**

that is to say, any declaration of the particulars 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
characterers or the consignees for not loading or
unloading the ship, when such declaration is attested or
certified by a Notary Publicor other person lawfully
acting as such,
_See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 44)._

**52. PROXY,** empowering any person to vote at any

one election of the members of a district or local board or
of a body of municipal commissioners, or at any one
meeting of (a) members of an incorporated company or
other body corporate whose stock or funds is or are divided
into shares and transferable, (b)a local authority, or
(c)proprietors, members or contributors to the funds of any
institution.

**53. RECEIPT [as defined by section 2(23)] for any**

money or other property the amount or value of which
exceeds [4][five thousand rupees.]

_Exemptions_

Receipt—

(a) endorsed on or contained in any instrument

duly stamped [5][or any instrument exempted] under
the proviso to section 3 (instruments executed on
behalf of the Government) [6][or any cheque or bill of
exchange payable on demand] acknowledging the
receipt of the consideration-money therein expressed,
or the receipt of any principal-money, interest or
annuity, or other periodical payment thereby secured;


The same duty as a Bill of Exchange
(No. 13) for the same amount
payable otherwise than on demand.]

One rupee.

One rupee.

3[Thirtypaise.]

3[One rupee]


(b)for any payment of money without

consideration;

1. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).
2. Subs. by S. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).
3. Subs. by Act 32 of 1994, s. 99, for “Twenty paise” (w.e.f. 13-5-1994).
4. Subs. by Act 23 of 2004, s. 117, for “five hundred rupees”.
5. Subs. by Act 18 of 1928, s. 2 and the First Schedule, for “or exempted”.
6. Ins. by s. 2 and the First Schedule, ibid.


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Description of Instrument Proper Stamp-duty

(c) for any payment of rent by a cultivator on

account of land assessed to Government revenue,
or[1][in the States of Madras, Bombay and Andhra] [2][as
they existed immediately before the 1st November,
1956] of in am lands;

(d) for pay or allowances by non-commissioned [3][or petty],

officers, [4] [soldiers, [3][sailors] or airmen] of [5] [ [6] [the Indian]
military, [3][naval] or air forces], when serving in such capacity,
or by mounted police-constables;

(e) given by holders of family-certificates in cases where

the person from whose pay or allowances the sum comprised
in the receipt has been assigned is a non-commissioned [3][or
petty] officers [4][soldier, [3][sailor] or airmen] of [7][any of the
said forces], and serving in such capacity;

(f) for pensions or allowances by persons receiving

such pensions or allowances in respect of their service as
such non-commissioned [3][or petty] officer, [4][soldiers,
3[sailors] or airmen] and not serving the Government in
any other capacity;

(g) given by a headman or lambardar for land
revenue or taxes collected by him;

(h) given for money or securities for money

deposited in the hands of any banker, to be accounted
for:

Provided that the same is not expressed to be

received of, or by the hands of, any other than the person
to whom the same is to be accounted for:

Provided also that this exemption shall not extend to a

receipt or acknowledgment for any sum paid or deposited
for or upon a letter of allotment of a share, or in respect of
a call upon any scrip or share of, or in, any incorporated
company or other body corporate or such proposed or
intended company or body or in respect of a debenture
being a marketable security.

1. Subs. by the Andhra (Adaptation of Law on Union Subjects) Order, 1954, for “In the Presidencies of Fort St.

George and Bombay” (w.e.f. 1-10-1953).

2. Ins. by the Adaptation of Laws (No. 2) Order, 1956.
3. Ins. by Act 35 of 1934, s. 2 and the Schedule.
4. Subs. by Act 10 of 1927, s. 2 and the First Schedule, for “or soldiers”.
5. Subs. by s. 2 and the First Schedule ibid., for “Her Majesty’s Army or Her Majesty’s Indian Army”.
6. Subs. by the A.O. 1950, for “His Majesty’s”.
7. Subs. by Act 10 of 1927, s. 2, and the First Schedule for “either of the said Armies”.


-----

Description of Instrument Proper Stamp-duty

1[SEEALSO POLICY OF INSURANCE [NO. 47-B (2).]


**54. RECONVEYANCE OF MORTGAGED**

**PROPERTY—**

(a) if the consideration for which the property was

mortgaged does not exceed Rs. 1,000;

(b) in any other case............................

**55. RELEASE, that is to say, any instruments [2][(not**

being such a release as is provided for by section 23A)]
whereby a person renounces a claim upon another person or
against any specified property—

(a) if the amount or value of the claim does not

exceed Rs. 1,000;

(b)in any other case…………………….

**56. RESPONDENTIA BOND, that is to say, any**

instrument securing a loan on the cargo laden or to be laden
on board a ship and making repayment contingent on the
arrival of the cargo at the port of destination.

**REVOCATION OF ANY TRUST OR SETTLEMENT**

_See SETTLEMENT(No. 58); TRUST(No. 64)_

**3 [56A. SECURITY OTHER THAN DEBENTURES**

**(see sections 9A and 9B)—**

(a) issue of security other than debenture;
(b) transfer of security other than debenture on

delivery basis;

(c) transfer of security other than debenture on

non-delivery basis;

(d) derivatives—

(i) futures (equity and commodity)
(ii) options (equity and commodity)
(iii) currency and interest rate derivatives
(iv) other derivatives

(e) Government securities
(f) repo on corporate bonds

**57. SECURITY BOND OR MORTGAGE-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) when the amount secured does not exceed      Rs.

1,000;

(b)in any other case……………………………..

_Exemptions_

Bond or other instrument, when executed—

(a) by headmen nominated under rules framed in

accordance with the Bengal Irrigation Act, 1876 (Ben. Act 3
of 1876), section 99, for the due performance of their duties
under that Act;

(b) by any person for the purpose 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;


The same duty as a conveyance (No. 23) for the
amount of such consideration as set forth in the
Reconveyance.
Ten Rupees.

The same duty as a Bond (No. 15) for such amount or
value as set forth in the Release.
Five rupees.
The same duty as a Bond (No. 15) for the amount of
the loan secured.

## 0.005%

0.015%
0.003%
0.002%
0.003%
0.0001%

## 0.002%

0%
0.00001%]
The same duty as a Bond (No. 15) for the amount
secured.
Five rupees.


1. Ins. by Act 5 of 1906, s. 7.
2. Ins. by Act 15 of 1904, s. 8.
3. Ins. by Act 7 of 2019, s. 21 (w.e.f.1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]


-----

(c) under No. 3A of the rules made by the [1] [State

Government] under section 70 of the Bombay Irrigation Act,
1879) (Bom. Act V of 1879);

(d) executed by persons taking advances under the Land

Improvement Loans Act, 1883 (19 of 1883), or the
Agriculturists’ Loan Act, 1884 (12 of 1884), or by their
sureties, as securityfor the repayment of such advances;

(e) executed by officers of [2][the [3][Government]] 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.—INSTRUMENT OF, (including a deed of

dower).....Exemptions

(a)Deed of dower executed on the occasion of a marriage

between Muhammadans.


The same duty as a Bond (No. 15) for a sum equal to the
amount or value of the property settled as set forth in such
settlement:

Provided that, where an agreement to settle is stamped
with the stamp required for an instrument of
settlement, and an instrument of settlement in
pursuance of such agreement is subsequently

executed, the duty on such instrument shall not exceed
eight annas.


4*              *            * -                  *


B.— REVOCATION OF—................

_See also TRUST (No. 64)._

**59. SHARE WARRANTS to bearer issued under the**
5Indian Companies Act, 1882 (6 of 1882).

_Exemptions_

Share warrant when issued by a company in pursuance of

the [7]Indian Companies Act, 1882 (6 of 1882), section 30, to
have effect only upon payment, as composition for that duty,
to the Collector or Stamp-revenue, of—

(a) [8][one and a half] per centum of the whole subscribed

capital 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 capital— [2][one and a half] per centum of the


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 of
Revocation but not exceeding ten rupees.

6[One and a half times] the duty payable on a
Conveyance (No. 23) for a consideration
equal to the nominal amount of the shares
specified in the warrant.


1. Subs. by the A.O. 1937, for “Governor of Bombay in Council”.
2. Subs. ibid., for “Government”.
3. Subs. by the A.O. 1950, for “Crown”.
4. Exemption (b) omitted by the A.O. 1937.
5. See now the Companies Act, 1956 (1 of 1956).
6. Subs. by Act 6 of 1910, s. 3, for “Three-quarters of”.
7. See now the Companies Act, 1956 (1 of 1956).
8. Subs. by Act 6 of 1910, s. 3, for “three-quarters of”.


-----

additional capital so issued.

**SCRIP, See CERTIFICATE (No. 19).**

**60.** **SHIPPING ORDER for or relating to the** One anna.

conveyance of goods on board of any vessel.

**61. SURRENDER OF LEASE—**

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

(b) in any other case………………….. Five rupees.

_Exemption_

Surrender of lease, when such lease is exempted from duty.

**62. TRANSFER (whether with or without consideration)—**

_1*                  *_ _*              *_

_*                 *_ _*              *_

(c) of any interest secured by a bond, mortgage-deed or
policy of insurance,—


(i) if the duty on such bond, mortgage-deed or

policy does not exceed five rupees;


The duty with which such bond, mortgage-deed
or policy of insurance is chargeable.


(ii) in any other case……………….. Five rupees.


(d)of any property under the [2]Administrator

General’s Act, 1874 (2 of 1874), section 31;

(e)of any trust-property without consideration from one

trustee to another trustee or from a trustee to a beneficiary.

_Exemptions_

Transfers by endorsement—

(a) of a bill of exchange, cheque or promissory

note;

(b) of a bill of lading, delivery order, warrant for

goods, or other mercantile document of title to goods;

(c) of a policy of insurance;

(d) of securities of the Central Government. See also

section 8.

**63. TRANSFER OF LEASE by way or assignment**

and not by way of under-lease.

_Exemption_

Transfers of any lease exempt from duty.

**64. TRUST—**

A. — DECLARATION OF—of, or concerning, any

property when made by any writing not being a WILL.


Five rupees.

Five rupees or such smaller amount as may be
chargeable under clauses (a)to (c)of this Article.

The same duty as a Conveyance (No. 23) for a
consideration equal to the amount of the

consideration for the transfer.

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


1. Article 62 item (a) and (b) omitted by Act 7 of 2019, s. 21 (w.e.f. 1-4-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. See now the Administrator General’s Act, 1963 (45 of 1963).


-----

exceeding fifteen rupees.

B.—REVOCATION OF—of, or concerning, any The same duty as a Bond (No. 15) for a sum equal

property when made by any instrument other than a WILL. to the amount or value of the property concerned as

set forth in the instrument but not exceeding ten
rupees.

Four annas.

_See also SETTLEMENT (No. 58)._

**VALUATION, See APPRAISEMENT (No. 8).**
**VAKIL, See ENTRY AS A VAKIL (No. 30).**

**65. WARRANT FOR GOODS, that is to say, any**

instrument evidencing the title of any person therein named,
or his assigns, or the holder thereof, to the property in any
goods lying in or upon any dock, warehouse or wharf, such
instrument being signed or certified by or on behalf of the
person in whose custody such goods maybe.

**STATE AMENDMENT**


**Assam**

**Amendment of Schedule I of Act II of 1899.—In Schedule I to the principal Act, for item No. 23,**

the following shall be substituted, namely:—

Description of Instrument Proper Stamp-duty

23. Conveyance [as defined by section 2 (10)] not

being a Transfer Charged or exempted under No. 62


Where the amount or value of the consideration

for such conveyance as set forth therein does not
exceed Rs. 50.

Where it exceeds Rs. 50 but does not exceed Rs.

100;


Where it exceeds Rs. 100 but does not exceed Rs.

200;

Where it exceed Rs. 200 but does not exceed Rs.

300;

Where it exceed Rs. 300 but does not exceed Rs.

400;

Where it exceed Rs. 400 but does not exceed Rs.

500;

Where it exceed Rs. 500 but does not exceed Rs.

600;


Where it exceed Rs. 600 but does not exceed Rs.

700;

Where it exceed Rs. 700 but does not exceed Rs.

800;

Where it exceed Rs. 700 but does not exceed Rs.

900;

Where it exceed Rs. 900 but does not exceed Rs.

1,000;


Two rupees and fifty paise.

Five Rupees

Ten rupees

Twelve rupees

Twenty rupees

Twenty-two rupees

Twenty-eight rupees.

Thirty-two rupees.

Thirty-seven rupees

Forty-two rupees

Forty-six rupees.


-----

For every Rs. 500 or part thereof in excess of Rs.

1,000;

Where it excels Rs. 50,000 but does not exceed

Rs. 90, 000;

Where it exceeds Rs. 90, 000 but does not exceed

Rs. 1, 50, 000;


Twenty-three rupees

Sixty rupees for every on thousand rupees.

Eighty rupees for every one thousand
rupees.


and where it exceeds Rs. 1, 50, 000; One hundred rupees for every one
thousand 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.

Exemption
Assignment of copyright under the Indian Copyright Act, 1957 (Act XIV, 1957).
Co-partnership Deed-See partnership (No. 46)”.

[Vide Assam Act 6 of 1990, s. 2]

**Assam**

**Amendment of Schedule I.—In the principal act, in Schedule-I, for item No. 23, the following shall**

be substituted, namely:—

Description of Instrument Proper Stamp-duty

“23. Conveyance [as defined by Section - Five percent. of the market value of the property

2(10)], not being a Transfer, charged or for such conveyance made in favour of women and
exempted under No. 62. six percent for others.”

[Vide Assam Act 19 of 2008. s. 2]

**Assam**
**Amendment of Schedule-I**

Description of Instrument Proper Stamp-duty

“23. Conveyance [as defined by Section - Two percent. of the market value of the property

2(10)], not being a Transfer, charged or for such conveyance made in favour of women
exempted under No. 62. soley or jointly with others and three percent for

others.”

[Vide Act 9 of 2013, s. 2]
**Assam**

**Amendment of Schedule-I of Act II of 1899.—In the principal Act, in Schedule-I, for item Nos.1-5,**

12, 15-20, 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 Instrument|Proper Stamp-duty|
|---|---|
|“23. Conveyance [as defined by Section - 2(10)], not being a Transfer, charged or exempted under No. 62.|Five percent. of the market value of the property for such conveyance made in favour of women and six percent for others.”|

|Description of Instrument|Proper Stamp-duty|
|---|---|
|“23. Conveyance [as defined by Section - 2(10)], not being a Transfer, charged or exempted under No. 62.|Two percent. of the market value of the property for such conveyance made in favour of women soley or jointly with others and three percent for others.”|

|Sl. No.|Description of Instrument|Proper Stamp-duty|
|---|---|---|
|(1)|(2)|(3)|
|1.|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 does not exceed Rs. 1,000.|The same duty as a bond (No. 15) for such amount|
||(b) In any other case.|Twenty rupees|


-----

|3.|Adoption Deed|Two hundred rupees|
|---|---|---|
|4.|Affidavit|Fifteen rupees|
|5.|Agreement or memorandum of an Agreement:||
||(a) If relating to sale of a bill of exchange.|Five rupees.|
||(b) If relating to sale of a Government Security.|Subject to maximum of Rs. 100 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 like 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 Contracts (Regulation) Act, 1956.|Three rupees for every Rs. 5000 or part thereof of the value of the security at the time of its purchase or sales as the case may be.|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
||(ii) in other cases|Five 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 be.|
||(d) If executed for service or for 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 agreement does not exceed one thousand rupees.|Five rupees.|
||Agreement to lease.||
||(e) if not, otherwise provided for|Ten rupees.|
|12.|Award:||
||(a) Where amount or value of the property to which the award relates as set forth in such award, does not exceed Rs. 1,000.|The same duty a Bond for such amount|
||(b) if it exceeds Rs. 1,000 but does not exceeds Rs. 5,000.|Twenty rupees.|
||and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000.|Two rupees subject to a maximum of one hundred and-thirteen rupees.|
|15.|Bond as defined by Section 2(5)] not being debenture (No. 27) and not being otherwise provided for by this Act or by the Court Fees Act, 1870||
||Where the amount of value secured does not exceed Rs. 500.|Ten rupees.|
||Where it exceeds Rs. 500 and does not exceed Rs. 1,000. and for every Rs. 500 or part thereof in excess of Rs. 1,000.|Twenty rupees. Ten rupees.|
|16.|Bottomry Bond that is to say, any instrument whereby the master of sea going ship borrows money on the security of a ship to enable him to preserve the ship or persecute her voyage.|The same duty as a Bond (No. 15) for such amount.|


-----

|17.|Cancellation instrument of (including any instrument by which any previously executed is cancelled) if attested and not otherwise provided for.|Col3|Thirty rupees.|
|---|---|---|---|
|18.|Certificate of sale (in respect of each property put up as a separate lot sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court or Collector or Revenue Officer.||Same duty as on Conveyance (No. 23) for a market value of equal to the amount of the purchase money only.|
|19.|Certificate or other document evidencing the right or title of the holder thereof or any other person either to any shares, script or stock in or of any incorporated company or other body corporate or to become proprietor of shares, script or stock in, or of any such company or body.||Five rupees.|
|Sl. No.|Description of Instrument|Proper Stamp-duty||
|20.|Charter Party, that is to say, any instrument (except and agreement for the hire of a tug steamer), whereby a vessel or some specified principal part thereof is left for the specified purpose of the charter whether it includes a penalty clause or not.|Fifteen rupees.||
|22.|Composition Deed that is to say, any instrument executed by 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 License for the benefit of his creditors|Seventy five rupees.||
|23.|Conveyance [as defined by Section-2(10)], not being a Transfer, charged or exempted under No. 62.|||
||Where the market value of the property for such conveyance as set forth therein does not exceed Rs. 1000.|Fifty rupees.||
||Where it exceeds Rs. 1000 but does not exceed Rs. 10,000.|Sixty rupees per thousand or part thereof||
||Where it exceeds Rs. 10, 000 but does not exceed Rs. 5,0000.|Sixty five rupees per thousand or part thereof||
||Where it exceeds Rs. 5,0000 but does not exceed Rs. 1,00,000.|Eighty rupees per thousand or part thereof||
||And for every Rs. 1,000 or part thereof in excess of Rs. 1, 00, 000.|One hundred twenty 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 stamps duty shall be half of the above rate.|||
|24.|Copy or extract certified to be true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees.|||
||(i) If 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 the provisions of Section 6-A.|Ten rupees.||
|25.|Counterpart or Duplicate of any instrument|||


-----

|Col1|chargeable with duty and in respect of which proper duty has been paid.|Col3|
|---|---|---|
||(a) if the duty with which the original instrument is chargeable does not exceed two rupees.|The same duty as is payable on the original.|
||(b) in any other case not falling within the provisions of Section 6A.|Ten rupees.|
|26.|Customs Bonds-||
||(a) Where the amount does not exceed Rs. 1,000.|The same duty as bond for such amount.|
||(b) in any other case.|Fifty rupees.|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
|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.|
|31.|Exchange of property, instrument of|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.|
|33.|Gift instrument of not being a settlement (No. 58) or will or transfer (No. 62).|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.|
|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.||
||(i) Where the lease purports to be for a term of less than one year.|The same duty as a Bond (No. 10) for the whole amount payable or deliverable under such lease.|
||(ii) Where the lease purports to be for a term of not less than one year but not more than five year|The same duty as a Bond (No. 15)for the amount or value of the average annual rent reserved.|
||(iii) Where the lease purports to be for a term exceeding five years, and not exceeding ten years.|The same duty as a conveyance (No. 23) for a market value equal to the amount or value of the average annual rent reserved.|
||(iv) Where the lease purports to be for a term exceeding ten years, but not exceeding twenty years.|The same duty as a conveyance (No. 23) for a market value equal to twice the amount or value of the|


-----

|Col1|Col2|average annual rent reserved.|
|---|---|---|
||(v) Where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years.|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 reserved.|
||(vi) Where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years.|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.|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
||(vii) Where the lease purports to be for a term exceeding one hundred years, or in perpetuity.|The same duty as a conveyance (No 23) for a market value equal in the case of a lease granted solely for agricultural purpose to one- tenth and in any other case to one-sixth of the whole amount ofrents 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 definite term|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 which would be paid or delivered for the first ten years if the lease continued so long.|
||(b) Where the lease is granted for a fine or premium or for money advanced and where no rent is reserved.|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.|
||(c) Where the lease is granted for' a fine or premium or for money advanced in addition to rent reserved.|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|


-----

|Col1|Col2|pursuance of such agreement is subsequently executed the duty on which lease shall not exceed two rupees.|
|---|---|---|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
||Exemption.-Lease, executed in the case of cultivator for the purpose of cultivation (including a lease of trees for the production 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 market purpose of cultivation shall including a lease of lands for cultivation together with a homestead or tank. Explanation-When lease undertakes to pay any recurring charge, such as Government revenue, landlords share of cesses, or 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 lessee shall be deemed to be part of the rent.||
|36.|Letter of allotment of shares in any company or proposed company or in respect of any loan to be raised by any company or proposed company.|Five rupees.|
|38.|Letter of licence that is to say, any agreement between a debtor and creditors that the letter shall for a specified time suspend their claims and allow the debtor to carry on business at his own discretion.|Fifty rupees.|
|39.|Memorandum of Association of a Company--||
||(a) If accompanied by articles of Association under Section 26, 27 and 28 of the Companies Act, 1958.|Two hundred rupees.|
||(b) If not so accompanied.|Five hundred rupees.|
|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).|Five hundred rupees.|
||(a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor on agreed to be given.|The same duty as a conveyance (No. 23) for a market value equal to the amount secured by such deed.|
||(b) When possession is not given or agreed to be given as aforesaid.|The same duty as a Bond (No. 15) for the amount secured by such deed.|


-----

|Col1|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.|Col3|
|---|---|---|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
||(c) (i) When a collateral or 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.|Three rupees.|
||(ii) and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000. Exemptions:|Four rupees.|
||(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.|Act. XIX of 1883|
|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.|Fifteen rupees.|
|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 value twenty rupees.|Five rupees.|
||(b) of any stock or marketable security exceeding in value twenty rupees.|Five rupees for every Rs. 10,000 or part thereof of the value of the stock or security.|
|44.|Note of Protest by the Master of Ship.|Ten rupees.|
|45.|Partition-Instrument of [As defined by Section 2(15)].|The same duty as a Bond (No. 15) for the amount or the value of the separated share or shares of the property.|
||N.B.-The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smaller than any of the other 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,||


-----

|Col1|but shall not be less than three rupees and thirty paise;|Col3|
|---|---|---|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
||(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 partition passed by any revenue authority or any Civil Court, or an award by an arbitrator directing a partition is stamped with stamp required for an instrument of partition and an instrument of partition in pursuance of such order of award is subsequently executed the duty in such instrument shall not exceed three rupees and thirty paise.||
|46.|Partnership, A-Instrument of--||
||(a) Where the capital of the partnership does not exceed Rs. 1,000.|The same as the Bond (No. 15).|
||(b) in any other case|Rupees one hundred.|
||B-Dissolution of--||
||Power or Pledge-See Agreement relating to deposit of Title deeds Power of Pledge (No. 6).|Fifty rupees.|
|48.|Power of Attorney (As defined by Section (21), not being proxy,||
||(a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents.|Fifteen rupees.|
||(b) When required in suit or proceedings under Presidency Small Cause Courts Act, 1882.|Fifty rupees.|
||(c) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a).|One hundred rupees.|
||(d) When authorising not more than five persons to act jointly and severally in more than one transaction or generally.|Two hundred rupees.|
||(e) When authorising more than five, but not more than ten persons to act jointly and severally in more than one transaction or generally.|Four hundred rupees.|
||(f) When given for consideration and authorising the attorney to sell immovable property.|Same duty as a conveyance (No. 23) for the amount of the market value.|
||(g) In any other case|One hundred rupees.|
|54.|Reconveyance of Mortgaged Property-- (a) If the consideration for which the property was mortgaged does not exceed Rs. 1,000.|The same duty as a conveyance (No. 23) for the amount of the market value as set forth in the conveyance.|
||(b) If any other case|Sixty 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.||


-----

|Col1|(a) When the amount secured not exceed Rs. 1,000.|The same duty as Bond for the amount secured.|
|---|---|---|
|Sl. No.|Description of Instrument|Proper Stamp-duty|
||(b) in any other case|Fifty rupees.|
|58.|Settlement||
||A. Instrument of (including a deed of dower).|The same duty as a 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 lease is chargeable does not exceed ten rupees.|The duty with which such lease is chargeable.|
|63.|Transfer of Lease by way of assignment and not by way of under lease.|The same duty as a conveyance (No. 23) for a market value equal to the amount of the market value for the transfer.|
||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.|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.|
||B-Revocation of, or concerning, any property when made by instrument, any other than a will.|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.|
|65.|Warrant for Goods.|Five rupees.|



[Vide Assam Act 22 of 2004, s. 5]

**Himachal Pradesh**

**New Schedule I-A.- After Schedule to the said Act the following shall be inserted, namely:-**

SCHEDULE I-A

RATES OF STAMP DUTY ON CERTAIN INSTRUMENTS

Note.—The Articles in Schedule I-A are numbered so as to correspond with similar Articles in

Schedule I, of the Indian Stamp Act, 1899.

|Art. No.|Description of Instrument|Rates of Stamp Duty|
|---|---|---|
|1.|Acknowledgement of a debt.–exceeding twenty rupees in amount or value, written or signed by, or on behalf of, a debtor in order to supply evidence of such debt, in any book (other than a Banker’s pass- book) or on a separate piece of paper when such|Ten rupees|


-----

|Col1|book or paper is left in the creditor’s possession:|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Provided that such acknowledgement does not contain any promise to pay the debtor any stipulation to pay interest or to deliver any goods or other property.||
|2.|Administration Bond.–including a bond given under section 6, of the Government Savings Bank Act, 1873, or section 29, 375 and 376 of the Indian Succession Act, 1925-in every case.|One hundred rupees.|
|3.|Adoption-Deed.– that is to say, any instrument (other than a Will), recording an adoption, or conferring or purporting to confer an authority to adopt.|One hundred rupees.|
||Advocate.–See Entry as an Advocate (No. 30).||
|4.|Affidavit.–including an affirmation or declaration in the case of persons by law allowed affirming or declaring instead of swearing.|Ten rupees|
||Exemptions||
||Affidavit of declaration in writing when made–||
||(a) as a condition or enrolment under the Army Act, 1950; or Air Force Act, 1950;||
||(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 enabling any person to receive any pension or charitable allowance.||
|5.|Agreement or Memorandum of an Agreement.– if relating to the sale of a bill of exchange or sale of a government security or share in any incorporated company or other body corporate or not otherwise provided for.|Fifty rupees.|
||Exemptions||
||Agreement or memorandum of agreement-||
||(a) for or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43;||
||(b) made in the form of tenders to the Central Government for or relating to any loan.||
||Agreement to Lease.–See Lease (No. 35).||
|6.|Agreement relating to Deposit of Title Deeds, Pawn or Pledge.– that is to say any instrument evidencing an agreement relating to-||
||deposit of title-deeds or instrument constituting or being evidence of the title to any property whatever (other than a marketable security) or the pawn or pledge of movable property where such deposit, pawn or pledge has been made by way of security for|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded|


-----

|Col1|the repayment of money advanced or to be advanced by way of loan or an existing or future debt.|off to nearest rupees Ten.|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Exemption||
||Instrument of pawn or pledge of goods if unattested.||
||Comments||
||An agreement of hypothecation and question of stamp duty.– There is distinction between a transaction of hypothecation and a transaction of pledge. Because unlike a pledge where the possession of the goods pledged must pass on to the pawnee, no such possession passes on to the creditor in case of hypothecation. As the document in the present case, sought to create two rights in favour of the Bank, i.e. one pertaining to hypothecation of the property and the other pertaining to creation of attorneyship a total stamp of Rs. 11.50 was chargeable to in respect of the document under section 5 of the Stamp Act. Thus the document has been duly stamped being neither a pledge nor a pawn but an agreement of hypothecation covered by Cl. (e) of Art. 5 of Schedule-I to the Stamp Act with a covenant to confer rights of an attorney of the defendant on the plaintiff.||
||Deed of Pawn or Pledge.–There is no dispute between the parties, and rightly so, because even on a plain reading of Cl. 6 of the agreement it transpires that the possession of the goods hypothecated was to remain with the debtor itself. That being so, this deed cannot be held to be a deed of pawn or pledge so as to attract the mischief of Art. 6(2) of Schedule-I to the Stamp Act.||
|7.|Appointment in execution of a Power.–whether of trustees or of property movable or immovable, where made by any writing not being a Will.|One hundred rupees.|
|8.|Appraisement or Valuation.– made otherwise than under an order of the Court in the course of a suit–||
||in every case.|Fifty rupees.|
||Exemptions||
||(a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or of operation of law.||
||(b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.||
|9.|Apprenticeship-Deed.– including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any|As in Schedule-I.|


-----

|Col1|profession, trade or employment, not being articles of clerkship (No. 11).|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Exemption||
||Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850, or by which a person is apprenticed by or at the charge of, any public charity.||
|10.|Articles of Association of a Company.–||
||in every case.|Two hundred rupees.|
||Exemption||
||Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956.||
||See also Memorandum of Association of a Company (No. 39).||
|11|Articles of Clerkship.–||
||Assignment.– See Conveyance (No. 23) Transfer (No. 62) and Transfer of Lease (No. 63), as the case may be.|As in Schedule-I.|
||Attorney.–See Entry as an Attorney (No. 30), and Power of Attorney (No. 48).||
||Authority to Adopt.-See adoption deed (No. 3)||
|12.|Award.– that is to say, any decision 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—||
||for every amount or value of the property as set forth in such award.|Five hundred rupees.|
|13.|Bill of Exchange.|As in Schedule-I|
|14.|Bill of Lading (including a through bill of lading).|As in Schedule-I|
|15.|Bond.– as defined by section 2(5), not being a debenture (No. 27), and not being otherwise provided for by this Act or by the Court-fees Act, 1870.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||See Administration Bond (No.2), Bottomry Bond (No.16), Custom Bond (No.26), Indemnity Bond (No.34), Respondentia Bond (No.56), Security Bond (No.57).||
||Exemption||
||Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or||


-----

|Col1|hospital or to any other object of public utility, shall not be less than a specified sum per mensem.|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
|16.|Bottomry Bond.–that is to say, any instrument whereby the master of a sea-going ship borrows money on a security of the ship to enable him to preserve the ship or prosecute her voyage.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
|17.|Cancellation.–Instrument of (including any instrument by which any instrument previously executed is cancelled) if attested and not otherwise provided for.|Fifty rupees.|
||See also Release (No. 55), Revocation of Settlement (No. 58-A), Surrender of Lease (No. 61), Revocation of Trust (No. 64-B).||
|18.|Certificate of Sale.–(in respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer.|5.00% of the market value of the property or to the amount of purchase money, “whichever is higher”, subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.|
|19.|Certificate or other Document.–evidencing the right or title of the holder thereof, or any other person, either to any shares scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body.|Ten rupees.|
|20.|Charter Party.—that is to say, any instrument (except an agreement for the hire of a tug steamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the Charterer, whether it includes a penalty clause or not.|Ten rupees.|
|21.|Cheque.–|[***]. Omitted by Act No. 5 of 1927.|
|22.|Composition-Deed.–that is to say, any instrument executed by 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's business under the supervision of inspectors or under letters of license, for the benefit of his creditors.|One hundred rupees.|
|23.|Conveyance.– as defined by section 2(10) not being a Transfer charged or exempted under No. 62-||


-----

|Col1|Col2|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||where the conveyance amounts to sale of immovable property.|4.00% for women and 6.00% for other persons, of the market value of the property or of the amount of purchase money”, “whichever is higher”, subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.|
||Exemption||
||Assignment of copyright.–under the Copyright Act, 1957, Section 18.||
||Co-partnership-deed.–See Partnership (No. 46).||
||Comments||
||Conveyance of Property.-There is no difference between a case of retirement and that of dissolution. A partner stands on the same footing in relation to partnership as a co-owner. In the present case the document executed by the firm relinquishing the rights in favour of the former partner could only be a release. It was not a transfer having not been made in favour of a partner who had no interest in the property. The document executed does not transfer property; hence it was not a conveyance.||
|23(A)|Conveyance in the Nature of Part Performance.– Contracts for the transfer of immovable property in the nature of part performance in any Union territory under section 53 A of the Transfer of Property Act, 1882.|As in Schedule-I.|
|24.|Copy or Extract.–certified to be true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees, in every case.|Ten rupees.|
||Exemptions||
||(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.||
||(b) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.||
|25.|Counterpart or Duplicate.– of any instrument chargeable with duty and in respect of which the proper duty has been paid, for every case.|Ten rupees.|
||Exemption||


-----

30. **Entry as an Advocate, Vakil or Attorney on the**

|Col1|Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Comments||
||Whether the stamp duty payable is payable on a counterpart.-Article 25 of the First Schedule to the Indian Stamp Act simply states the stamp duty payable on a counterpart or on a duplicate. Hence, an unstamped counterpart can be validated by payment of proper stamp duty and penalty therefor.||
|26.|Customs-Bonds.–in every case.|One hundred rupees.|
|27.|Debenture.– (where a mortgage debenture or not), being a marketable security transferable-||
||(a) by endorsement or by a separate instrument of transfer;|As in Schedule-I.|
||(b) by delivery.|As in Schedule-I.|
||Explanation.-The term “Debenture” includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty.||
||Exemption||
||A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part their property to trustees for the benefit of the debenture holders; provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed.||
||See also Bond (No. 15) and sections 8 and 55.||
||Declaration of any trust-See Trust (No. 64).||
|28.|Delivery Order in respect of Goods.|One hundred rupees.|
||Deposit of Title-Deeds- See Agreement Relating to Deposit of Title-Deeds, Pawn or Pledge (No. 6).||
||Dissolution of Partnership- See Partnership (No. 46).||
|29.|Divorce, Instrument of.–that is to say, any instruments by which any person effects the dissolution of his marriage.|One hundred rupees.|
||Dower, Instrument of- See Settlement (No. 58).||
||Duplicate- See Counterpart (No. 25).||
|30.|Entry as an Advocate, Vakil or Attorney on the||


-----

|Col1|Roll of the High Court.–|Col3|
|---|---|---|
||in the case of an Advocate or Vakil or an Attorney.|One thousand rupees.|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Exemption||
||Entry as an Advocate, Vakil or Attorney on the roll of any High Court, when he has previously been enrolled in any other High Court.||
|31.|Exchange of Property, Instrument of.|0.05% of the higher value value of exchanged property, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||Extract- See Copy (No.24).||
|32.|Further Charge, Instrument of.– that is to say, any instrument imposing a further charge on mortgaged property-||
||(a) if at the time of execution of the instrument of further charge, the possession of the property is given or agreed to be given under such instrument;|5 . 0 0 % o f t h e market value of the property or consideration amount, “whichever is higher”, subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.|
||(b) if possession is not so given.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
|33.|Gift, Instrument of.–not being a Settlement (No. 58) or Will or Transfer (No. 62).|[4.00% for women and 6.00% for other persons,] of the market value of the property, subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.|
||Hiring Agreement or Agreement for Service.–See Agreement (No. 5).||
|34.|Indemnity Bond.– in every case.|One hundred rupees.|
||Inspectorship-Deed.– See Composition- Deed (No. 22).||
|35.|Lease.– including an under-lease or sub-lease and any agreement to let or sublet-|5.00% of the market value of the leased property, subject to the minimum of rupees one|


-----

37. **Letter of Credit.** As in Schedule-I.

|Col1|Col2|hundred and duty rounded off to nearest rupees Ten.|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||(a) where the lease purports upto one hundred years or exceeding hundred years;|Formula for calculating the stamp duty on Lease Deeds :- 5% × Market Value ×(Period of Lease) 100|
||(b) where the lease purports in perpetuity and does not purport to be for any definite term and time.|5.00% of the market value of the leased property or the whole lease amount which would be paid or delivered under such lease, if any, “whichever is higher,” subject to the minimum of rupees one hundred and duty rounded off to nearest rupees Ten.|
||Exemption||
||Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production 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 purposes of cultivation shall include a lease of lands for cultivation together with a homestead or tank.||
||Explanation.–When a lessee undertakes to pay any recurring charge such as Government revenue, the land-lords share of cesses, or the owner’s share of municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.||
||Comments||
||Any agreement to let-Whether amounts to a lease.- Article 35 would indicate that it is not only a lease which is covered by this Article, but also any agreement to let. An agreement to let need not be a lease. In order to determine whether in any given case, it is reasonable to infer the existence of agreement one has to see if one party has made an offer and the other party has accepted the same. To constitute an agreement, it is necessary that the intention of the parties must be definite and common on both. This can be achieved if the terms and conditions are expressly arrived at or could impliedly be found.||
|36.|Letter of Allotment of Shares.|Ten rupees.|
|37.|Letter of Credit.|As in Schedule-I.|


-----

|Col1|Letter of Guarantee.– See Agreement (No. 5).|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
|38.|Letter of License.–that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.|Fifty rupees|
|39.|Memorandum of Association of a Company.–||
||(a) if accompanied by articles of association under sections 26, 27 and 28 of the Companies Act, 1956;|One hundred rupees.|
||(b) if not so accompanied.|Two hundred rupees.|
||Exemption||
||Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956.||
|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 mortgagor or agreed to be given;|[4.00% for women and 6.00% for other persons,] of the market value of the property or consideration amount, “whichever is higher”, of rupees one hundred and duty rounded off to nearest rupees Ten.|
||(b) when possession is not given.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||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.||
||Exemption||
||Instrument, executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists Loans Act, 1884, or by their sureties as security for the repayment of such||


-----

|Col1|advances.|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Comments||
||Undertaking affidavit whether could be charged as a mortgage-deed.–The undertaking affidavit has to be charged as a mortgage deed, which has to suffer stamp duty as prescribed under Art. 40 of Schedule-I to the Indian Stamp Act. Thus Art. 40 and not Art. 57 of Schedule-I to the said Act is the appropriate article applicable to the instant case.||
|41.|Mortgage of a Crop.– including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage-||
||for every sum secured.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
|42.|Notarial Act.–that is to say, any 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 a Notary Public.|Ten rupees.|
||See also Protest of bill or note (No. 50).||
|43.|Note or Memorandum.– sent by a broker or agent to his principal, the purchase or sale on account of such principal-||
||of any goods or of any stock or marketable security.|Fifty rupees.|
|44.|Note of Protest by the Master of a Ship.|Ten rupees.|
|45.|Partition.–Instrument of as defined by section 2(15).|0.05% of the market value of the property being partitioned subject to the minimum of rupees one hundred and maximum of rupees one thousand and duty rounded off to nearest rupees Ten.|
|46.|Partnership.–||
||A. Instrument of-|Two hundred rupees.|
||For every capital of the partnership.||
||B. Dissolution of-|Fifty rupees.|
||Pawn or Pledge.–See Agreement relating to Deposit of Title-Deed, Pawn or Pledge (No. 6).||


-----

|47.|Policy of Insurance.–|As in Schedule-I.|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
|48.|Power of Attorney.– as defined by section 2(21), not being a Proxy (No. 52),-||
||(a) when authorizing one or more persons to act jointly and severally in a single transaction for sole purpose (including suit or proceedings);|One hundred rupees.|
||(b) when authorizing one or more persons to act jointly and severally in more than one transaction or generally;|One hundred and fifty rupees.|
||(c) in any other case.|Two hundred rupees.|
|||N.B.- The term "registration" includes every operation, incidental to registration under the Indian Registration Act, 1908.|
||Explanation.–For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one person.||
|49.|Promissory Note.|As in Schedule-I.|
|50.|Protest of Bill or Note.– that is to say, any declaration in writing made by a Notary Public or other person lawfully acting as such, attesting the dishonour of a Bill of Exchange or Promissory Note.|Ten rupees.|
|51.|Protest by the Master of a Ship.|As in Schedule-I.|
|52.|Proxy.|As in Schedule-I.|
|53.|Receipt.|As in Schedule-I.|
|54.|Re-Conveyance of Mortgaged Property.– in every case.|One hundred rupees.|
|55.|Release.– that is to say, any instrument (not being such a release as is provided for by section 23-A) whereby a person renounces a claim upon another person or against any specified property-||
||in every case.|0.05% of the market value of the released property, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||Comments||
||A release deed-whether can transfer title. A release deed would not be effective to transfer title. A release deed can only feed title but cannot transfer||


-----

|Col1|title.|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||Renunciation or relinquishment.- If the appellant had no title to the property at the time of renunciation except the off-chance of succeeding by survivorship to the estate after the death of his father, the renunciation or relinquishment under the deed would not clothe him with any title to the property. Renunciation must be in favour of a person, who had already title to the estate, the effect of which is only to enlarge the right.||
|56.|Respondentia Bond.–that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||Revocation of any Trust or Settlement.–See Settlement (No.58), Trust (No.64).||
|57.|Security-Bond or Mortgage 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 or the due discharge of a liability–||
||in every case.|0.05% of the secured amount, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||Exemption||
||Bond or other instrument when executed—||
||(a) by any person for the purpose 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;||
||(b) by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loans Act, 1884, or by their sureties, as security for the repayment of such advances;||
||(c) by officers of Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof.||
||Comments||
||Undertaking affidavit-Whether amounts to a mortgage deed.-The undertaking affidavit has to be charged as a mortgage deed, which has to suffer stamp duty as prescribed under Art. 40 of Schedule-I to the Indian Stamp Act. It was not correct to say that the affidavit merely disclosed an undertaking and if at all it was chargeable it could be only under Art. 57||


-----

|Col1|(b) of Schedule-I to the Indian Stamp Act.|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
|58.|Settlement.–||
||A-Instrument of (including a deed of dower).|0.05% of the market value of the settled property, subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||Exemption||
||Deed of dower executed on the occasion of a marriage between Muhammadans.||
||B-Revocation of-||
||See also Trust (No. 64).|Fifty rupees.|
|59.|Share Warrants.–to bearer issued under the Companies Act, 1956.|The same duty as payable on a mortgage deed with possession [40(a)] for the amount equal to the nominal amount of the shares specified in the warrant.|
||Exemptions||
||Shares warrant when issued by a company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue of-||
||(a) one-and-a-half percentum of the whole subscribed capital 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 capital-one-and-a-half percentum of the additional capital so issued.||
|60.|Shipping Order.|Ten rupees|
|61.|Surrender of Lease. in every case.|One hundred rupees.|
||Exemption||
||Surrender of lease, when such lease is exempted from duty.||
|62.|Transfer.– (whether with or without consideration)-||
||(a) of shares in an incorporated company or other body corporate;|As in Schedule-I.|
||(b) of debentures, being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8;|The same duty as Debenture (No.27) as levied by this Act, for a consideration equal to the face amount of the|


-----

|Col1|Col2|debenture.|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
||(c) of any interest secured by a bond, mortgage- deed or policy of insurance;|The same duty with which such bond, mortgage-deed or policy of insurance is chargeable subject to the minimum of rupees one hundred and maximum rupees one thousand and duty rounded off to nearest rupees Ten.|
||(d) of any property under the Administrator General’s Act, 1913, Section 25;|One hundred rupees.|
||(e) of any trust-property without consideration from one trustee to another trustee, or from a trustee to a beneficiary.|Two hundred rupees.|
||Exemption||
||Transfers by endorsement—||
||(a) of a bill of exchange, cheque or promissory note;||
||(b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods;||
||(c) of a policy of insurance;||
||(d) of securities of the Central Government.||
||See also section 8.||
|63.|Transfer of Lease.—by way of assignment, and not by way of under lease.|The same duty as Article (No. 35) as levied by this Schedule, for the same amount of such transfer.|
||Exemption||
||Transfer of any lease exempt from duty.||
|64.|Trust.–||
||A. Declaration of-of, or concerning any property when made by any writing not being a Will;|Two hundred rupees.|
||B. Revocation of-of, or concerning any property when made by any instrument other than a Will.|Fifty rupees.|
||See also Settlement (No. 58), Valuation- See Appraisement (No. 8), Vakil-See Entry as Vakil (No. 30).||
||Comments||
||Religious or charitable endowment- Whether fall within the purview of the Trusts Act.- Religious or charitable endowments, whether public or private, do not fall within the purview of the Trusts Act. Article 64 of the Stamp Act provides for the levy of stamp duty on trust. Accordingly, Art. 64 cannot be pressed into service in case which deals with charitable||


-----

65. **Warrant for Goods.– that is to say, any instruments** Ten rupees.
evidencing the title of any person therein named, or
his assigns, or the holder thereof, to the property in
any goods lying in or upon any dock, warehouse or
wharf, such instrument being signed or certified by
or on behalf of the person in whose custody such
goods may be.

[Vide Himachal Pradesh Act 4 of 1953, s. 12]

**Orissa**

**Amendment of Schedule** **I-A**

**In Schedule I-A to the principal Act,—**
(i) in article 3, for the words, “Two hundred rupees” appearing in column (2), the words “Two

hundred and fifty rupees” shall be substituted;

(ii) in article 5,—

(a) for the words “one rupee” appearing in column (2) against clause (a), the words “five

rupees” shall be substituted;

(b) for the words “forty-two rupees fifty paise” appearing in column (2) of the entry against

clause (b), the words “ fifty rupees” shall be substituted; and

(c) for the words “Three rupees” appearing in column (2) against clause (c), the words “Ten

rupees” shall be substituted;

(iii) in clause (2) of article 6,—

(a) for sub-section (a), the following sub-clause shall be substituted, namely:—

(a) if such loan or debt is repayable on demand or more than three months from the date of

instrument evidencing the agreement:—

When the amount of the loan or debt does not
:    Five rupees,
exceed Rs. 500

When it exceeds Rs. 500 but does not exceed Rs. :    Ten rupees,
1,000

And for every additional Rs. 1,000 or part thereof in :    Ten rupees” ;and
excess or Rs. 1,000

(b) in sub-clause (b), for the word, brackets and letter “ clause (a)”, the word, brackets and

letter “sub-clause (a)” shall be substituted;

(iv) in article 7, for the words “One hundred rupees” appearing in column (2), the words “One hundred

and fifty rupees” shall be substituted;

## (v) in article 8, for the words “Twenty-one-rupees” appearing in column (2) against clause (b), the

words “Fifty rupees” shall be substituted;

|Col1|trusts.|Col3|
|---|---|---|
|Art. No.|Description of Instrument|Rates of Stamp Duty|
|65.|Warrant for Goods.– that is to say, any instruments evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.|Ten rupees.|


-----

(vi) in article 10, for the words “ Two hundred rupees” appearing in column (2), the words “Three

hundred rupees” shall be substituted;

(vii) in article 12,—

(a) for the words, brackets and figure “The same duty as a BOTTOMRY BOND (No. 16) or

such amount” appearing in column (2) against clause (a), the words, brackets and figure “The same
duty as a BOND (No.15) or such amount” shall be substituted,

(b) for the words “Twenty-seven rupees” appearing in column (2) against clause (b), the words

“Fifty rupees” shall be substituted; and

(c) for the entry appearing at the end in column (2), the following entry shall be substituted,

namely:— “Two rupees subject to a maximum of two hundred rupees.”

(viii) for article 15 including the entries against it but excluding reference to other Bonds commencing

with the word “See and ending with the words “SECURITY BOND” followed by the “Ex-emptions”
appearing at the end in column (1), the following shall be substituted under appropriate columns,
namely:—

(1) (2)

## 15. BOND, as defined by section 2 (5) Two per centum of the amount or the value not being a DEBENTURE and not secured.; being otherwise provided for by this Act, or by the Court Fees Act, 1870.

(ix) for article 16 including the entries against it, the following Article with its entries shall be

substituted under appropriate columns, namely:—

## (1) (2)

16. BOTTOMRY BOND, that is to say any The same duty as a BOND (No.15) on the
instrument whereby the master of a sea- amount or value secured.;
going ship borrows money on the security
of the ship to enable him to preserve the
ship or prosecute her voyage.

(x) in article 17, for the words “One hundred rupees” appearing in column (2), the words “ One

hundred and fifty rupees” shall be substituted;

(xi) in article 18, for clauses (a), (b), and (c) including the entries appearing against them in

column (2), the following clauses with their respective entries shall be substituted under appropriate
columns, namely:—

|(1)|(2)|
|---|---|
|15. BOND, as defined by section 2 (5) not being a DEBENTURE and not being otherwise provided for by this Act, or by the Court Fees Act, 1870.|Two per centum of the amount or the value secured.;|

|(1)|(2)|
|---|---|
|16. BOTTOMRY BOND, that is to say any instrument whereby the master of a sea- going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage.|The same duty as a BOND (No.15) on the amount or value secured.;|

|(1)|(2)|
|---|---|
|(a) Where the purchase money does not exceed Rs. 100.|Two rupees|
|(b) in any other case|The same duty as is leviable on a CONVEYANCE under Division (A), (B), or (C), as the case may be, of article 23 for a consideration equal to the amount of the purchase money only”.;|


-----

(xii) after article 18, the following Article with the entries against it shall be inserted under

appropriate columns, namely:—

(1) (2)

## “19. CERTIFICATE OR OTHER One rupees”.;
 DOCUMENT, evidencing the right or title of the holder thereof, or any other person either to any shares, scrip or stock in a or of any incorporated  company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body. See also LETTER OF
 ALLOTMENT OF SHARES (No. 36).

(xiii) in article 22, for the words “Fifty rupees” appearing in column (2), the words “Seventy rupees”

shall be substituted;

(xiv) for article 23 including the entries against it, the following article with its entries shall be

substituted under appropriate columns, namely:—

## (1) (2)

 “23. CONVEYANCE-As defined by section 2 (10) not being a transfer charged or exempted under No.62:—

(a) In respect of movable property Four per centum of the amount or value of

the consideration as set forth in the
instrument.

(b) In respect of immovable property Eight per centum of the amount or value of

the consideration for such conveyance as set
forth therein or the market value of the
property whichever is higher.

(c) In respect of a multi-unit house or unit
of apartment/flat/portion of a multistoried
building or part of such structure to
which the provisions of the Orissa
Apartment Ownership Act, 1982 Orissa
Act 1 of 1984 apply—

(i) where the amount or value of the Three per centum of the amount.

consideration for such conveyance as set
forth therein or market value of the property
whichever is higher, does not exceed rupees
5 lakhs.

(ii) where it exceeds rupees 5 lakhs, but Four per centum of the amount.

does not exceed rupees 15 lakhs.

(iii) where it exceeds rupees 15 lakhs. Seven per centum of the amount.

|(1)|(2)|
|---|---|
|“19. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the holder thereof, or any other person either to any shares, scrip or stock in a or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body. See also LETTER OF ALLOTMENT OF SHARES (No. 36).|One rupees”.;|


-----

_Explanation- For the purpose of this_
article, an agreement to sell any

immovable property or a power of
attorney shall, in case of transfer of the
possession of such property before or at
the time of or after the execution of such
agreement or power of attorney, be
deemed to be a conveyance and the stamp
duty thereon shall be chargeable

accordingly:

Provided that the stamp duty already

paid on such agreement or power of
attorney shall, at the time of the execution
of a conveyance in pursuance of such
agreement or power of attorney, be adjusted
towards the total amount of duty chargeable
on the conveyance:

Provided further that section 47-A shall

not apply to such agreement and power of
attorney.

_Exemptions_

Assignment of copyright under the Copyright Act, 1957, (14 of 1957) section 18 Co-partnership deed

(See PARTERSHIP No. 46)

(xv) in article 24,—

(a) for the words “Two rupees and fifty paise” appearing in column (2) against clause (i), the words

“Five rupees” shall be substituted; and

(b) for the words “Five rupees” appearing in column (2) against clause (ii), the words. “Ten rupees”

shall be substituted;

(xvi) in article 25, for the words “Five rupees” appearing in column (2) against (b), the words “Ten

rupees” shall be substituted;

(xvii) in article 26, for the words “Fifty rupees” appearing in column (2) against clause (b), the words

“One hundred rupees” shall be substituted;

(xviii) in article 29, for the words “one hundred rupees” appearing in column (2), the words “Two

hundred rupees” shall be substituted;

(xix) in article 31, for the entry appearing in column (2), the following entry shall be substituted,

namely:—

The same duty as is leviable on a conveyance under Division (A), (B), or (C), as the case may be,

of article 23 for a consideration as set forth in such instrument or the market value of the property,
whichever is higher”;
(xx) in article 32, for the expression “(No. 23)” wherever it occurs in column (2), the words, brackets,

letter and figure “under Division (A), of article 23 shall be substituted;

(xxi) in article 33, for the expression “(No. 23)” appearing in column (2), the words, brackets, letters

and figure “Under Division (A), (B), or (C), as the case may be, of article 23” shall be substituted;

(xxii) in article 35, for the expression “(No. 23)” wherever it occurs in column (2), the words, brackets,

letters and figure “Under Division (A), substituted;

(xxiii) after article 35, the following article with its entries shall be inserted under appropriate

columns, namely:—


-----

(1) (2)


“36. LETTER OF ALLOTMENT OF
SHARES
In any company or proposed company, or in
respect of any loan to be raised by any
company or proposed company.

See also CERTIFICATE OR OTHER
DOCUMENT (No.19)


One rupees.”;


(xxiv) in article 38, for the words, “fifty rupees” appearing in column (2), the words “One hundred

rupees” shall be substituted;

(xxv) in article 39, for the words “Two hundred rupees” and Five hundred rupees” appearing in

column (2), against clause (a) and clause (b), the words “Three hundred rupees” and “Six hundred
rupees” shall respectively be substituted;

(xxvi) in article 40, for the expression “(No. 23)” appearing in column (2), against clause (a), the

words, brackets, letters and figure “under Division (A), (B) or (C), as the case may be, of article 23”
shall be substituted;

(xxvii) in article 41,—

(a) for the words “Thirty paise” wherever it occurs in column (2) against clause (a), the words

“One rupees” shall be substituted; and

(b) for the words “Forty paise” appearing in column (2) against clause (b), the words “Two

rupees” shall be substituted;

(xxviii) in article 42, for the words “Twenty rupees” appearing in column (2), the words “Thirty

rupees” shall be substituted;

(xxix) in article 43, for the words “Seventy-five paise” and “Forty-two rupees and fifty paise”

appearing in column (2) against clause (a) and clause (b), the words “One rupee” and Fifty rupees”
shall respectively be substituted;

(xxx) in article 44, for the words, Ten rupees” appearing in column (2), the words “Twenty rupees”

shall be substituted;

(xxxi) in article 46,—

(a) for the words, “Twenty rupees” and “One hundred rupees” appearing in column (2) against

clause (a) and clause (b) of Division A, the words “Fifty rupees” and “Two hundred rupees” shall
respectively be substituted, and

(b) for the words “Fifty rupees” appearing in column (2) against Division B, the words “One

hundred rupees” shall be substituted;
(xxxii) in article 48,—

(a) for the words “Ten rupees”, Fifty rupees” and “One hundred rupees” appearing in

column (2), against clause (c), clause (d) and clause (e), the words “Twenty rupees”, “One hundred
rupees”, and “Two hundred rupees” shall respectively be substituted, and

(b) for the expression “(No. 23)” appearing in column (2) against clause (f), the words, brackets,

letters and figure “under Division (B) or (C), as the case may be, of article 23” shall be substituted;
(xxxiii) in article 54,—

(a) for the expression “(No.23)” appearing in column (2) against clause (a), the words,

brackets, letters and figure “under Division (A) of article 23” shall be substituted, and


-----

(b) for the words “Forty-two rupees” appearing in column (2) against clause (b), the words

“Fifty rupees” shall be substituted;

(xxxiv) in article 55 and 57, for the words “Twenty-one rupees” appearing in column (2), against

clause (b), the words “One hundred rupees” shall be substituted;

(xxxv) in article 58,—

(a) The brackets and letter “(A)” appearing at the beginning shall be omitted,
(b) In the proviso to the entry appearing in column (2) against Division (A), for the words “three

rupees”, the words “ten rupees” shall be substituted;

(c) for the words “forty-two rupees” appearing at the end of the entry in column (2) against

Davision (B), the words “One hundred rupees” shall be substituted.

(xxxvi) in article 59, for the expression “(No.23)” the words, brackets, letters and figure “under

Division (A), of article 23” shall be substituted;

(xxxvii) in article 61, for the words “Twenty-one rupees” appearing in column (2), against clause (b),

the words “Fifty rupees” shall be substituted;

(xxxviii) in article 62,—

(a) for the words “bond of mortgage deed” appearing in the opening portion of clause (c) the

words “Bond for Mortgage Deed” shall be substituted, and

(b) for the words “twenty-one rupees”, “Forty-two rupees” and “Eighteen rupees and seventy
five paise” appearing in column (2) against sub-clause (ii) of clause (c) clause (d) and clause (e)
respectively, the words “Fifty rupees” shall be substituted;

(xxxix) in article 63,—

(a) for the words “TRANSFER OF LEASE” appearing in column (1), the words “TRANSFER

OF LEASE” shall be substituted; and

(b) for the expression “(No. 23)” appearing in column (2), the words, brackets, letters and figure

“under Division (A),(B) or (C), as the case may be, of article 23” shall be substituted;

(xi) in article 64, for the words “Sixty –two rupees” and “Forty-two rupees” appearing in column (2)

against Division (A) and Division (B), the words “One hundred rupees” and “Fifty rupees” shall
respectively be substituted; and

(xii) in article 65, for the words, “Five rupees” appearing in column (2), the words “Ten rupees” shall

be substituted.

[Vide Orissa Act 1 of 2003, s. 7]
**Orissa**
**Repeal of Orissa Act 32 of 1970.—The Orissa Additional Stamp Duty Act, 1970 Orissa Act 32 of**

1970 is hereby repealed.

[Vide Orissa Act 1 of 2003, s. 8]

**Odisha**

Amendment of Schedule 1-A—In Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899)—

(i) In Article A, for sub-clause (a) of clause (2) following sub-clause shall be substituted,

namely:—


“(a) If such loan or debt is
repayable on demand or more
than three months from the
date of execution of the
instrument evidencing the
agreement—


0.5% percentum on loan or debt.
Amount subject to maximum of
Rupees five thousand”.


(ii) in Article 54, after clause (b) following clause shall be inserted, namely:—


-----

“(c) in case of loans for agriculture

purpose—

[Vide Odisha Act 8 of 2013, s. 2]

**Odisha**


Nil.”.


**Amendment of Schedule 1-A. —In the Indian Stamp Act, 1899, in Schedule 1-A, —**

(a) in article 23, for the Explanation including the provisos thereto appearing in column (1),

## the following explanation shall be substituted, namely:—

 “Explanation.— for the purposes of this Article, an agreement to sell involving delivery of
 possession of any immovable property or a power of attorney, authorizing the person other than those mentioned in clause (g) of Article 48, to sell such immovable property, shall be deemed to be a conveyance and accordingly, the stamp duty shall be payable on the instrument on the basis of the market value of the property which is the subject matter of such instrument:

 Provided that the stamp duty already paid on such agreement to sell shall, at the time of
 execution of the sale deed by the same person in pursuance of such agreement, be adjusted towards the total amount of duty chargeable on the conveyance.”

 (b) in Article 48,—

 (i) for the words “Fifty rupees”, “Five rupees”, “Twenty rupees”, “One hundred
 rupees” and “Two hundred rupees”, appearing in column (2) under the heading “proper stamp duty against clauses (a), (b), (c), (d) and (e), the words “One hundred rupees”, “Ten rupees”, “Fifty rupees”, “Five hundred rupees” and “One thousand rupees” shall, respectively, be substituted; and

 (ii) for clause (g), including the entires, the following clauses shall be substituted, under
 the appropriate column, namely:—


## (g) When power given to father, mother, wife,
 husband, son, daughter, brother or sister in relation to the executant authorizing such person to sell immovable property situated in the State of Odisha.
 (h) in any other case.

[Vide Odisha Act 1 of 2015, s. 2]

Orissa


One thousand rupees

Twenty rupees for each person, so
authorized.


**Amendment of Schedule I-A, Indian Stamp Act, 1899.—For the entries in columns 1 and 2 against**

clause (a) under item 30 of Schedule I-A of the Indian Stamp Act, 1899, (II of 1899) the following entries
shall be respectively substituted, namely:—


-----

(a) in the case of Advocates—

(i) with respect of persons who
possess degree of Bachelor of Law Rupees two hundred and fifty.
and are either deemed to be Advocates
under sub-section (1) of section 42 of
the Legal Practitioners Act, 1879,
(XVIII of 1879) or enrolled as pleaders
under the said Act, and have practiced
for not less than ten years.

(ii) with respect to another Rupees six hundred and twenty five.

Advocates .

Exemption from surcharge Stamp Duty.— Notwithstanding anything contained in the Orissa Stamp
(Surcharge Amendment) Act, 1947 (Orissa Act XXIII of 1947) no surcharge shall be levied in the case of
Stamp duties livable under clause (a) of the entry herein before specified.

[Vide Orissa Act 8 of 1956, s. 2 & 3]

**Orissa**

**Amendment of Schedule I-A, Act 2 of 1899. —** For schedule I-A of the Indian Stamp Act, 1899 (2 of

1899) the following Schedule shall be substituted, namely:—

  -  -  -  
*N.B. Schedule-I-A has been substituted in O.A. 6 of 1986.

[Vide Orissa Act 19 of 1958, s. 3]

**Orissa**
**Amendment of Schedule 1-A, Act 2 of 1899.—For Schedule 1-A of the principal Act, the following**

Schedule shall be substituted, namely: —

  -  -  -  -  
SCHEDULE 1-A

STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA

AMENDMENT) ACT, 1986.

(See Section 3)

Note — The articles in Schedule 1-A are numbered so as to correspond with similar articles in

Schedule 1.

Description of Instrument Proper Stamp-duty

(1) (2)

**2.** **ADMINISTRATION** **BOND,** The same duty as a BOND ( No. 15)

including a bond given under sections for the same amount.

|(i) with respect of persons who possess degree of Bachelor of Law and are either deemed to be Advocates under sub-section (1) of section 42 of the Legal Practitioners Act, 1879, (XVIII of 1879) or enrolled as pleaders under the said Act, and have practiced for not less than ten years.|Rupees two hundred and fifty.|
|---|---|
|(ii) with respect to another Advocates .|Rupees six hundred and twenty five.|

|Description of Instrument|Proper Stamp-duty|
|---|---|
|(1)|(2)|
|2. ADMINISTRATION BOND, including a bond given under sections 291, 375, and 376 of the Indian Succession Act, 1925 (39 of 1925) or section 6 of the Government Savings Banks Act, 1873 (5 of 1873).|The same duty as a BOND ( No. 15) for the same amount.|
|3. ADOPTION DEED. That is to say, any Instrument (Other than a will) recording an adoption or conferring or purporting to confer an authority to adopt.|Twenty-eight rupees and twelve naye paise.|


-----

|4. AFFIDAVIT. Including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing.|Three rupees and seventy-five naye paise.|
|---|---|
|Exemptions||
|Affidavit or declaration in writing when made—||
|(a) as a condition of enrolment under the Army Act, 1950 (46 of 1950) or the Air Force Act, 1950 (45 of 1950);||
|(b) for the immediate purpose of being filed or used in any Court or before the Officer of any Court;||
|(c) for the sole purpose of enabling any person to receive any pension of charitable allowance.||
|5.AGREEMENT OR MEMORANDUM OF AN AGREEMENT;||
|(a) if relating to the sale of a Bill of Exchange;|Thirty-eight naye paise|
|(b) if relating to the sale of a Government security or share in an incorporated Company or other body corporate;|Subject to maximum of twenty-eight rupees twelve naye paise for every ten thousand or part thereof of the value of the security or share.|
|(c) if not otherwise provided for|One rupee and thirty-eight naye paise.|
|Exemptions||
|Agreement or memorandum of agreement—||
|(a) for or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43.||
|(b) Made in the form of tenders to the Central Government for, or relating to any loan.||
|AGREEMENT TO LEASE—See LEASE (No-35)||
|6. AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to||
|(1) The deposit of title deeds or instruments Constituting or being evidences of the title to any property whatever ( Other than a marketable security) or||
|Description of instrument.|Proper Stamp-duty|
|(1)|(2)|
|(2) The pawn or pledge of movable property, Where such deposit, pawn or pledge has been Made by way of security for the repayment of money advanced or||


-----

|to be advanced by way of loan or an existing or future debt—|Col2|Col3|Col4|
|---|---|---|---|
|(a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement.||||
||If drawn Singly|If drawn in set of two for each part of set|If draw in set of three for each part of the set|
|(1)|(2)|(3)|(4)|
||Rs. nP.|Rs. nP.|Rs. nP.|
|When it amount of the loan or debt does not exceed Rs.100|0.40|0.24|0.24|
|When the amount of the loan or debt exceeds Rs. 100 but does not exceed Rs. 200.|0.64|0.40|0.24|
|When it exceeds Rs. 200 but does not exceed Rs. 400|1.12|0.64|0.40|
|When it exceeds Rs. 400 but does not exceed Rs. 600|1.64|0.88|0.64|
|When it exceeds Rs. 600 but does not exceed Rs. 800|2.12|1.12|0.76|
|When it exceeds Rs. 800 but does not exceed Rs. 1,000|2.76|1.40|0.88|
|When it exceeds Rs. 1,000 but does not exceed Rs. 1,200|3.12|1.64|1.12|
|When it exceeds Rs. 1,200 but does not exceed Rs. 1,600|4.12|2.12|1.40|
|When it exceeds Rs. 1,600 but does not exceed Rs. 2,500|6.40|3.24|2.12|
|When it exceeds Rs. 2,500 but does not exceed Rs. 5,000|12.64|6.40|4.12|
|When it exceeds Rs. 5,000 but does not exceed Rs. 7,500|19.00|9.64|6.40|
|When it exceeds Rs. 7,500 but does not exceed Rs. 10,000|25.24|12.64|8.40|
|Description of instrument.|Proper Stamp-duty|||
|(1)|(2)|||
|When it exceeds Rs. 10,000 but does not exceed Rs. 15,000|37.88|19.00|12.64|
|When it exceeds Rs. 15,000 but does not|50.64|25.24|16.88|


-----

|exceed Rs. 20,000|Col2|Col3|Col4|
|---|---|---|---|
|When it exceeds Rs. 20,000 but does not exceed Rs. 25,000|63.24|31.64|21.12|
|When it exceeds Rs. 25,000 but does not exceed Rs. 30,000 and|75.88|37.88|25.24|
|for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000.|25.24|12.64|8.40|
|(b) if such loan or debt is repayable not more than three months from the date of such instrument.|Half the duty payable on a loan or debt under clause (a) (i), clause (a) (ii) or clause (a) (iii) for the amount secured.|||
|Exemption||||
|Instrument of pawn or pledge of goods, if unattested||||
|7. APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any writing not being a will.|Forty-six rupees and eighty-eight naye Paise.|||
|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 exceed Rs. 1,000.|The same duty as a BOTTOMRY BOND (No.16) for such amount.|||
|(b) in any other case|Fourteen rupees and six naye Paise.|||
|Exemptions||||
|(a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.||||
|(b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlords as rent.||||
|9. APPRENTICHESHIP –DEED including every writing relating to the service or tuition of any apprentice, clerk or servant place with any master to learn any profession, trade or employment, not being ARTICLES OF CLERKSHIP.|Fourteen rupees and six naye Paise.|||
|Description of instrument.|Proper Stamp-duty|||
|(1)|(2)|||
|Exemption||||
|Instruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850 (19 of 1850) or by which a person is||||


-----

|apprenticed by or at the charge of any public charity.|Col2|
|---|---|
|10. ARTICLES OF ASSOCIAITON OF A COMPANY.|Ninety rupees and seventy-five naye Paise.|
|Exemption||
|Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1950).||
|See also Memorandum of Association of a Company (No.39)||
|ASSIGNMENT —See CONVEYANCE (No.23), TRANSFER (No.62) and TRANSFER of LEASE (No.63),as the case may be||
|ATTORNEY- See POWER OF ATTORNEY (No.48)||
|AUTHORITY TO ADOPT-See ADOPTION-DEED (No.3)||
|12. AWARD, that is to say any decision in writing by an arbitrator or umpire not being an award directing a partition, on a reference being made otherwise than by an order of the Court in the course of a suit—||
||The same duty as a BOTTOMRY BOND (No.16) or such amount.|
|(a) where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000.|Eighteen rupees and seventy five naye Paise.|
|(b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000.|Ninety-four naye Paise subject to a maximum of ninety-four rupees.|
|and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000.||
|15.BOND as defined by section 2(5) not being a DEBENTURE and not being otherwise provided for by this Act, or by the Court Fees Act, 1870 (7 of 1870)—||
|Where the amount or value secured does not exceed Rs. 10;|Thirty-two naye paise|
|Where it exceeds Rs. 10 and does not exceed Rs. 50;||
|Where it exceeds Rs. 50 and does not exceed Rs.100;|Forty-four naye paise|
|Description of instrument.|Proper Stamp-duty|
|(1)|(2)|
|Where it exceeds Rs. 50 and does not exceed Rs.100;|Ninety-four naye paise|
|Where it exceeds Rs. 100 and does not|Two rupees and thirty-two naye paise|


-----

|exceed Rs.200;|Col2|
|---|---|
|Where it exceeds Rs. 200and does not exceed Rs.300;|Three rupees and fifty-six naye paise|
|Where it exceeds Rs. 300 and does not exceed Rs.400;|Four rupees and sixty eight naye paise|
|Where it exceeds Rs. 300 and does not exceed Rs.400;|Five rupees and ninety-four naye paise|
|Where it exceeds Rs. 400 and does not exceed Rs.500;|Eight rupees and forty-four naye paise|
|Where it exceeds Rs. 500 and does not exceed Rs.600;|Nine rupees and eighty-two naye paise|
|Where it exceeds Rs. 600 and does not exceed Rs.700;|Eleven rupees and twenty-five naye paise|
|Where it exceeds Rs. 700 and does not exceed Rs.800;|Twelve rupees and sixty-two naye paise.|
|Where it exceeds Rs. 800 and does not exceed Rs.900;||
|Where it exceeds Rs. 900 and does not exceed Rs.1000;|Fourteen rupees and six naye paise.|
|and for every Rs. 500 or part thereof in excess of Rs. 1,000;|Seven rupees .|
|See (No.2) ADMINISTRATION BOND||
|(No.16) BOTTOMRY BOND||
|(No.26) CUSTOMS BOND||
|(No. 34) INDEMNITY BOND||
|(No.56) RESPONDENTIA BOND||
|(No. 57) SECURITY BOND||
|Exemptions||
|Bond , when executed by—||
|(a) headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99, for the due performance of their duties under that Act;||
|Description of instrument.|Proper Stamp-duty|
|(1)|(2)|
|(b) any person for the purpose of guaranteeing that the local income derived from private subsecription to a charitable dispensary or hospital or any||


-----

|other object of public utility shall not be less than a specified sum per mensem.|Col2|
|---|---|
|16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship to enable him the preserve the ship or prosecute her voyage—||
|Where the amount or value secured does not exceed Rs. 10;|Thirty-eight naye paise|
|Where it exceeds Rs. 10 and does not exceed Rs. 50;|Seventy-five naye paise|
|Where it exceeds Rs. 50 and does not exceed Rs.100;|One rupee and thirty-eight naye paise|
|Where it exceeds Rs. 100 and does not exceed Rs.200;|Two rupees and eighty-two naye paise|
|Where it exceeds Rs. 200 and does not exceed Rs.300;|Four rupees and twenty naye paise|
|Where it exceeds Rs. 300 and does not exceed Rs.400;|Five rupees and sixty –two naye paise|
|Where it exceeds Rs. 400 and does not exceed Rs.500;|Seven Rupees|
|Where it exceeds Rs. 500 and does not exceed Rs.600;|Eight rupees and forty-four naye paise|
|Where it exceeds Rs. 600 and does not exceed Rs.700;|Nine rupees and twenty-two naye paise|
|Where it exceeds Rs. 700 and does not exceed Rs.800;|Eleven rupees and twenty-five naye paise|
|Where it exceeds Rs. 800 and does not exceed Rs.900;|Twelve rupees and sixty-two naye paise|
|Where it exceeds Rs. 900 and does not exceed Rs.1000;|Fourteen rupees and six naye paise|
|and for every Rs. 500 or part thereof in excess of Rs. 1,000;|Seven rupees|
|17. CANCELLATION— Instrument of (Including any instrument by which any instrument previously executed is cancelled) if attested and not otherwise provided for,|Fourteen rupees and six naye paise.|
|See also RELEASE (No.55) REVOCATION OF SETTLEMENT (No. 58-B) SURRENDER OF LEASE (No.61) REVOCATION OF TRUST (No. 64-B).||
|18. CERTIFICATE OF SALE (In respect of each property put up as a separate lot and sold), granted to the||


-----

|purchaser of any property sold by public auction by a Civil or Revenue Court or Collector or the Revenue Officer—|Col2|
|---|---|
|(a) Where the purchase money does not exceed Rs. 10|Thirty-eight naye paise|
|(b) Where the purchase money exceeds Rs. 10,00 but does not exceed Rs. 25.|Seventy-five naye paise|
|(c) In any other case|..The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the purchase money only.|
|* * *|* *|
|20. CHARTER PARTY—that is to say, any instrument (Except an agreement for the hire of a tug-steamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer whether it includes a penalty clause or not.|Three rupees and seventy-five naye paise.|
|* * *|* *|
|22. COMPOSITION DEED— that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend or their debts is secured to the creditors, or when by provision is made for the continuance of the debtors business under the supervision of inspectors or under letters of license, for the benefit of his creditors.|Twenty-eight rupees and twelve naye paise|
|23. CONVEYANCE- As defined by section 2 (10) not being a transfer charged or exempted under No.62—||
|Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50;|One rupees and thirty-eight naye paise|
|Where it exceeds Rs. 50 and does not exceed Rs.100;|Two rupees and eighty-two naye paise|
|Where it exceeds Rs. 100 and does not exceed Rs.200;|Five rupees and sixty-three naye paise|
|Where it exceeds Rs. 200 and does not exceed Rs.300;|Eight rupees and forty-four naye paise|
|Where it exceeds Rs. 300 and does not exceed Rs.400;|Eleven rupees and twenty-five naye paise|
|Where it exceeds Rs. 400 and does not exceed Rs.500;|Fourteen rupees and six naye paise|
|Where it exceeds Rs. 500 and does not exceed Rs.600;|Sixteen rupees and eighty-eight naye paise|
|Where it exceeds Rs. 600 and does not|Nineteen rupees and sixty-nine naye|


-----

Twenty-five rupees and thirty-two
naye paise

|exceed Rs.700;|paise|
|---|---|
|Where it exceeds Rs. 700 and does not exceed Rs.800;|Twenty-two rupees and fifty naye paise|
|Where it exceeds Rs. 800 and does not exceed Rs.1,000;|Twenty-five rupees and thirty-two naye paise|
|Where it exceeds Rs. 900 but does not exceed Rs. 1,000;|Twenty-eight rupees and thirteen naye paise.|
|and for every Rs. 500 or part thereof in excess of Rs. 1,000;|Fourteen rupees and six naye paise|
|Exemption||
|Assignment of copyright under the Copyright Act, 1957 (14 of 1957), section 18.||
|CO-PARTNERSHIP DEED (See Partnership No. 46).||
|24. COPY OR EXTRACT- Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees—||
|(i) if the original was not chargeable with duty, or if the duty, with which it was chargeable does not exceed one rupees.|One rupee and thirty-eight naye paise|
|(ii) In any other case|Two rupees and eighty-two naye paise|
|Exception||
|(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.||
|(b) Copy of, or extract from any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.||
|25. COUNTERPART OR DUPLICATE- of any instrument, chargeable with duty and in respect of which the proper duty has been paid-||
|(a) If the duty with which the original Instrument is chargeable does not exceed one rupee and fifty paise,|The same duty as is payable on the original|
|(b) In any other case|Two rupees and eighty-two naye paise|
|Exemption||
|Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.||
|26. CUSTOMS BOND—||
|(a) Where the amount does not|The same duty as a BOTTOMRY|


-----

**29. DIVORCE- Instrument of, that is to** Three rupees and seventy-five naye
say, instrument by which any person paise
effects the dissolution of his marriage.

**DOWER-** **Instrument** **of** **–See**

**SETTLEMENT (No.58).**

**DUPLICATE- See COUNTERPART**
**(No. 25).**

**31. EXCHANGE OF PROPERTY-** The same duty as a CONVEYANCE
Instrument of— (No. 23) for a consideration equal to

the value of the property of greatest
value as set forth in such instrument.

EXTRACT- See Copy (No.24)

**32. FURTHER CHARGE— Instrument**
of that is to say, any instrument imposing
a further charge on mortgaged property—

(a) When the original mortagage is one of The same duty as a CONVEYANCE
the description referred to in clause (a) (No. 23) for a consideration equal to
Article No. 40 ( That is, with possession); the amount of the further charge

secured by such instrument.

(b) When such mortage is one of the
descriptions referred to in clause (b) of
Article No. 40 ( That is, without
possession)—

(i) if at the time of execution of the The same duty as a CONVEYANCE
instrument of further charge possession (No. 23) for a consideration equal to
of the property is given or agreed to be the total amount of the charge
given under such instrument; (including the original mortgage and

any further charge already made) less
the duty already paid on such original
mortgage and further charge.

(ii) If the possession is not so given. The same duty as a BOTTOMRY

BOND (No. 16) for the amount of the
further charge secured by such

instrument;

**33.GIFT-Instrument of, not being a The same duty as a CONVEYANCE**

|exceed Rs. 1,000.|BOND (No. 16) for such amount,|
|---|---|
|(b) In any other case|Eighteen rupees and seventy-five naye paise|
|* * *|* *|
|DECLARATION OF ANY TRUST- Se TRUST (No.64).||
|* * *|* *|
|DEPOSIT OF TITLE -DEEDS—See AGREEMENT relating to DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6).||
|DISSOLUTION OF PARTNERSHIP-See PARTNERSHIP (No. 46).||
|29. DIVORCE- Instrument of, that is to say, instrument by which any person effects the dissolution of his marriage.|Three rupees and seventy-five naye paise|
|DOWER- Instrument of –See SETTLEMENT (No.58).||
|DUPLICATE- See COUNTERPART (No. 25).||
|31. EXCHANGE OF PROPERTY- Instrument of—|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument.|
|EXTRACT- See Copy (No.24)||
|32. FURTHER CHARGE— Instrument of that is to say, any instrument imposing a further charge on mortgaged property—||
|(a) When the original mortagage is one of the description referred to in clause (a) Article No. 40 ( That is, with possession);|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount of the further charge secured by such instrument.|
|(b) When such mortage is one of the descriptions referred to in clause (b) of Article No. 40 ( That is, without possession)—||
|(i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge.|
|(ii) If the possession is not so given.|The same duty as a BOTTOMRY BOND (No. 16) for the amount of the further charge secured by such instrument;|
|33.GIFT-Instrument of, not being a|The same duty as a CONVEYANCE|


-----

The same duty as a CONVEYANCE
( No. 23) for a consideration equal to
one-sixth of the whole amount of rent
which would be paid or delivered in
respect of first fifty years of the lease.

|SETTLEMENT (No. 58) or WILL or TRANSFER (No. 62).|(No.23) for a consideration equal to the value of the property as set forth in such instrument.|
|---|---|
|HIRING AGREEMENT or agreement for service-See AGREEMENT (No. 5).||
|34. INDEMNITY BOND|The same duty as a SECURITY BOND (No. 57) for the same amount.|
|INSPECTORSHIP DEED- See COMPOSITION DEED (No.22)||
|35. LEASE, including an under-lease or sub-lease and any agreement to let or sub-let-||
|(a) Whereby such lease the rent 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 BOTTOMRY BOND (No. 16) for the whole amount payable or deliverable under such lease.|
|(ii) where the lease purports to be for a term of not less than one year, but not more than five years;|The same duty as a BOTTOMRY BOND (No. 16) for the amount or value of the average annual rent reserved.|
|(iii) Where the lease purports to be for a term exceeding five years, but not exceeding ten years;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount or value of the average annual rent reserved.|
|(iv) Where the lease purports to be for a term exceeding ten years, but not exceeding twenty years;|The same duty as a CONVEYANCE (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved.|
|(v) Where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved.|
|(vi) Where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to four times the amount or value of the average annual rent reserved.|
|(vii) Where the lease purports to be for a term exceeding one hundred years, or in perpetuity;|The same duty as a CONVEYANCE ( No. 23) for a consideration equal to one-sixth of the whole amount of rent which would be paid or delivered in respect of first fifty years of the lease.|
|(viii) Where the lease does not purport to be for any definite term;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to|


-----

|Col1|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 for a fine or premium, or for money advanced and where no rent is reserved;|The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount or value of such fine or premium, or advance as set forth in the lease.|
|(c) Where the lease is granted for a time or premium, or for money advanced in addition to rent reserved.|The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount or value of such fine or premium, or advances 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:|
|Exemption||
|Lease; executed in the case of a cultivator and for the purpose of cultivation (Including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is ex-pressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees.||
|Explanation— When a lessee undertakes to pay any recurring charge, such as Government revenue, the landlord’s share of cesses or the owner’s share of municipal rates or taxes (Which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.||
|* * *|*|
|LETTER OF GUARNTEE- See AGREEMENT (No. 5).||
|38. LETTER OF LICENCE that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.|Twenty-eight rupees and twelve naye paise.|
|39. MEMORANDUM OF ASSOCIAITON OF A COMPANY—||
|(a) if accompanied by articles of|Fifty-six rupees and twenty-five naye|


-----

Rupee one and thirty-eight naye
paise

One rupee and thirty-eight naye paise

|association under section 26 of the Companies Act, 1956 (1 of 1956).|paise|
|---|---|
|(b) if not so accompanied|One hundred and fifty rupees|
|Exemption||
|Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1956).||
|40. MORTGAGE-DEED, NOT BEING AN AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE (No.6) BOND (No. 15), MORTGAGE OF A CROP (No. 41), RESPONDENTIA BOND (No. 56), OR SECURIY BOND ( No. 57)—||
|(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given.|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount secured by such deed.|
|(b) when possession is not given or agreed to be given as aforesaid.|The same duty as a BOTTOMRY BOND (No. 16) for the amount 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) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned propose where the principal or primary security is duly stamped for every sum secured not execeeding Rs.1,000|Rupee one and thirty-eight naye paise|
|and for every Rs. 1,000 or part thereof secured in excess Rs. 1,000.|One rupee and thirty-eight naye paise|
|Exemptions||
|(1) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883 (19 of 1883) or the Agriculturists Loans Act, 1884 (12 of 1984), or by their sureties as security for the repayment of such advances;||
|(2) Letter of hypothecation accompanying a bill of exchange.||


-----

|41. MORTGAGE OF A CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop, is or is not in existence at the time of the mortgage—|Col2|
|---|---|
|(a) when the loan is repayable not more than three months from the date of the instrument— For every sum secured not exceeding Rs. 200; and for every Rs. 200 or part thereof secured in excess of Rs. 200;|Twenty-five naye paise|
|(b) when the loan is repayable more than three months but not more than eighteen months, from the date of the instrument—|Twenty five naye paise|
|For every sum secured not exceeding Rs. 100;|Thirty-eight naye paise|
|and for every Rs. 100 or part thereof secured in excess of Rs. 100.|Thirty- eight naye paise|
|42. NOTARIAL ACT that is to say, any instrument, endorsement, note, attestation certificate, or signed 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 a Notary Public.|Two rupees and eighty-two naye paise|
|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 value twenty rupees;|Thirty-eight naye paise|
|(b) of any stock or marketable security exceeding in value twenty rupees;|Subject to a maximum of twenty-eight rupees and twelve naye paise, thirty- two naye paise for every rupees ten thousand or part thereof of the value of the stock or security.|
|44. NOTE OF PROTEST BY THE MASTER OF A SHIP-See also PROTEST BY THE MASTER OF A SHIP (No. 51).|One rupee and eighty-eight naye paise|
|45. PARTITION- Instrument of as defined by section 2 (15).|The same duty as a BOTTOMRY BOND (No. 16) for the amount of the|


-----

(c) Where a final order for

|Col1|value of the separated share or shares of the property.|
|---|---|
||N.B.—The largest share remaining after the property is petitioned (or if there two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated.|
||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 a partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than one rupee and thirty-eight naye paise.|
||(b) Where land is held on Revenue Settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue.|
||(c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition, in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed one rupee and thirty-eight naye paise .|
|46.PARTNERSHIP— A-Instrument of—||
|(a) Where the capital of the partnership does not exceed Rs. 500;|Nine rupees and thirty-eight paise|
|(b) in any other case|Thirty-seven rupees and fifty naye rupees|


-----

Registration Act, 1908 (16 of 1908).

|B—Dissolution of —|Col2|
|---|---|
|PAWN OR PLEDGE—See AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS PAWN OR PLEDGE (No.6).|Eighteen rupees and seventy five naye paise|
|48.POWER –OF-ATTORNEY as defined by section 2(21) not being a proxy—||
|(a) when executed for this sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents;|One rupee and thirty-eight naye paise|
|(b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882;|One rupee and thirty-eight naye paise|
|(c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a);|Two rupees and eight-two naye paise|
|(d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally;|Fourteen rupees and six naye paise|
|(e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;|Twenty-eight rupees and twelve naye paise|
|(f) when given for consideration and authorizing the attorney to sell any immovable property;|The same duty as a CONVEYACE (No.23) for the amount of consideration|
|(g) In any other case|Two rupees and eighty-two naye paise for each person authorized|
||N.B.—The term “Registration” includes every operation incidental to registration under the Indian Registration Act, 1908 (16 of 1908).|
|Explanation— For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one persons.||
|* * *|* *|
|50. PROTEST OF BILL OR NOTE that is to say any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonor of a Bill of Exchange or|Three rupees and seventy-five naye paise|


-----

|Promissory Note.|Col2|
|---|---|
|51. PROTEST BY THE MASTER OF A SHIP that is to say, any declaration of the particulars of the 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 characters or the consignees for not loading or unloading the ship when such declaration is attested or certified by a Notary Public or other person lawfully acting as such.|Three rupees and seventy-five naye paise|
|See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 44).||
|* * * *|* *|
|54. RECONVEYANCE OF MORTGAGED PROPERTY—||
|(a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000;|The same duty as a CONVEYANCE (No. 23) for the amount of such consideration as set forth in the reconveyance.|
|(b) in any other case|Twenty-eight rupees and twelve naye paise|
|55. RELEASE that is to say, instrument not being such a release as is provided for by section (23-A.), whereby a person renounces a claim upon another person or against nay specified property—||
|(a) if the amount or value of the claim does not exceed Rs. 1,000;|The same duty as a BOTTOMRY BOND (No. 16) for such amount or value as set forth in the release.|
|(b) in any other case|Fourteen rupees and six naye paise|
|56. RESPONDENTIA BOND that is to say, any instrument securing a loan on the cargo laden or up to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.|The same duty as a BOTTOMRY BOND (No. 16) for the amount of the loan secured.|
|REVOCATION OF ANY TRUST OR SETTLEMENT- See SETTLEMENT (No. 58) TRUST (No. 64)||
|57. SECURITY BOND OR MORTGAGE 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) When the amount secured does not exceed Rs. 1,000.|The same duty as a BOTTOMRY BOND (No. 16) for the amount secured.|
|(b) In any other case|Fourteen rupees and six naye paise|


-----

|Col1|Col2|
|---|---|
|Exemptions||
|Bond or other instrument, when executed—||
|(a) By headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99 for the due performance of their duties under that Act.||
|(b) By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other subject or public utility shall not be less than a specified sum per mensem;||
|(c) By persons taking advances under the Land Improvement Loans Act, 1883, (19 of 1883) or the Agriculturists Loans Act, 1884, (12 of 1884) or by their sureties, as security for the repayment of such advances;||
|(d) By officers of the Government 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. SETTLEEMNT —(A) INSTRUMENT OF (including a deed of dower).|The same duty as a BOTTORMY BOND (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement:|
||Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed , the duty on such instrument shall not exceed one rupee and thirty-eight naye paise.|
|Exemption||
|Deed of dower executed on the occasion of a marriage between Mohammadans.||
|(B) REVOCATION OF|The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding twenty-eight rupees and twelve naye paise.|


-----

|See ALSO TRUST (No.64)|Col2|
|---|---|
|59. SHARE WARRANTS to bearer issued under the Companies Act, 1956.|One and a half times the duty payable on a CONVEYANCE (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant.|
|Exemptions||
|Share warrant when issued by a company in pursuance of the Companies Act, 1956, (1 of 1956) section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue, of—||
|(a) One and a half percentum of the whole subscribed capital of the company; or||
|(b) If any company which has paid the said duty or composition in fully, subsequently issues an addition to its subscribed capital, one and a half percentum of the additional capital so issued.||
|61. SURRENDER OF LEASE||
|(a) when the duty with which the lease is chargeable does not exceed seven rupees and fifty paise;|The duty with which such lease is chargeable.|
|(b) in any other case|Fourteen rupees and six naye paise|
|Exemptions||
|Surrender of lease, when such lease is exempted from duty.||
|62. TRANSFER (Whether with or without consideration)—||
|* * *||
|(c) of any interest secured by a bond of mortgage deed—||
|(i) if the duty on such bond or mortgage deed does not exceed seven rupees and fifty paise;|The duty with which such bond or mortgage deed is chargeable.|
|(ii) in any other case|Fourteen rupees and six naye paise|
|(d) of any trust-property under the Administrator-General’s Act, 1913, section 25; (e) of any trust-property without consideration from one trustee to another trustee or from a trustee to|Twenty-eight rupees and twelve naye paise Fourteen rupees or such smaller amount as may be chargeable under clause (c) of the article.|


-----

|a beneficiary.|Col2|
|---|---|
|Exemptions||
|Transfer by endorsement—||
|(b) of a delivery order, warrant for goods or other merchantile Document of title to goods;||
|* * *|* * *|
|(d) of securities of the Central Government.||
|See also section 8—||
|63. TRANSGER OR LEASE by way assignment and not by way of under lease.|The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the consideration for the transfer.|
|Exceptions||
|Transfer of any lease exempt from duty—||
|64. TRUST-A-DECLARATION OF –of concerning any property when made by any writing not being a will.|The same duty as BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding forty- two rupees and twenty naye paise.|
|B-REVOCATION OF—of or concerning any property when made by an instrument other than a will.|The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding forty- two eight rupees and twenty naye paise.|
|See also SETTLEMENT (No.8)||
|65. WARRANT FOR GOODS that is to say, any instrument evidencing the title of any person therein named or his assigns, of the holder thereof, to the property in any goods lying in or upon any signed dock, warehouse or wharf, such instrument being or certified by or on behalf of the person in whose custody such goods may be.”|Seventy-five naye paise|



[Vide Orissa Act 35 of 1962, s. 4]


-----

**Orissa**
**Amendment of Schedule 1-A, Act 2 of 1899.—For Schedule 1-A of the principal Act the following**

Schedule Shall be substituted.

“SCHEDULE  1-A

STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA

AMENDMENT) ACT, 1986.

(See Section 3)

Note—The articles in Schedule 1-A are numbered so as to correspond with similar

articles in Schedule 1.

“SCHEDULE  1-A

STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA

AMENDMENT) ACT, 1986.

(See Section 3)

Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in

Schedule 1.

Description of Instrument Proper Stamp-duty

(1) (2)


**2. ADMINISTRATION BOND, including a**
bond given under sections 291, 375, and 376
of the Indian Succession Act, 1925 (39 of
1925) or section 6 of the Government Savings
Banks Act, 1873 (5 of 1873).
**3. ADOPTION DEED. That is to say, any**
Instrument (Other than a well) recording an
adoption or conferring or purporting to confer
an authority to adopt.
**4. AFFIDAVIT. including an affirmation or**
declaration in the case of persons by law
allowed to affirm or declare instead of
swearing.

Exemptions.

Affidavit or declaration in writing when
made—

as a condition of enrolment under the Army
Act, 1950 (46 of 1950) or the Air Force Act,
1950 (45 of 1950);

(b) for the immediate purpose of being
filed or used in any Court or before the
Officer of any Court;
(c) for the sole purpose of enabling any
person to receive any pension or
charitable allowance.

5.AGREEMENT OR MEMORANDUM OF
AN AGREEMENT;
(a) if relating to the sale of a Bill of
Exchange;


The same duty as a BOND (No. 15) for the
same amount.

Rupees thirty

Rupees four

Forty paise


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(b) if relating to the sale of a Government
security or share in an incorporated Company
or other body corporate;
(c) if not otherwise provided for

Exemptions

(a) for or relating to the sale of goods or

merchandise exclusively, not being a
Note or Memorandum chargeable
under No. 43.

(b) Made in the form of tenders to the

Central Government for, or relating to
any loan.


Subject to maximum of rupees thirty for every
ten thousand or part thereof of the value of the
security or share.
One rupee and fifty paise


AGREEMENT TO LEASE—See LEASE (No-35)
6.AGREEMENT RELATING TO DEPOSIT
OF TITLE-DEEDS, PAWN OR PLEDGE,
that is to say, any instrument evidencing an
agreement relating to—

(1) The deposit of title deeds or instruments

Constituting or being evidences of the title
to any property whatever ( Other than a
marketable security), or

(2) The pawn or pledge of movable property,

Where such deposit, pawn or pledge has been
made by way of security for the repayment
of money advanced or to be advanced by way of loan
or an existing or future debt—

(a) If such loan or debt is repayable on

demand or more than three months
from the date of the instrument evidencing
the agreement.

Description of Instruments Proper Stamp-duty

If drawn    If drawn in      If draw in
Singly       set of two   set of three
for each part of  for each part
the set           of the set
(1)                                        (2)        (3) (4)


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Rs.  P.
0.25
0.40

0.70
0.90
1.25
1.50
1.75
2.25
3.25
6.50
10.00
15.00
20.00
30.00
35.00
40.00
15.00


Rs. P.
0.25
0.25

0.45
0.70
0.80
1.00
1.25
1.50
2.25
4.50
7.00
10.00
14.00
19.00
22.00
30.00
10.00


When the amount of the loan or debt does not exceed Rs.100
When the amount of the loan or debt exceeds Rs. 100 but does
not exceed Rs. 200.
When the exceeds Rs. 200 but does not exceed Rs. 400
When the exceeds Rs. 400 but does not exceed Rs. 600
When the exceeds Rs. 600 but does not exceed Rs. 800
When the exceeds Rs. 800 but does not exceed Rs. 1,000
When the exceeds Rs. 1,000 but does not exceed Rs. 1,200
When the exceeds Rs. 1,200 but does not exceed Rs. 1,600
When the exceeds Rs. 1,600 but does not exceed Rs. 2,500
When the exceeds Rs. 2,500 but does not exceed Rs. 5,000
When the exceeds Rs. 5,000 but does not exceed Rs. 7,500
When the exceeds Rs. 7,500 but does not exceed Rs. 10,000
When the exceeds Rs. 10,000 but does not exceed Rs. 15,000
When the exceeds Rs. 15,000 but does not exceed Rs. 20,000
When the exceeds Rs. 20,000 but does not exceed Rs. 25,000
When the exceeds Rs. 25,000 but does not exceed Rs. 30,000
and for every additional Rs. 10,000 or part thereof in excess of
Rs. 30,000.


Rs.  P.
0.40
0.70

1.25
1.75
2.25
3.00
3.25
4.25
6.50
13.00
20.00
30.00
40.00
55.00
65.00
80.00
30.00


(b) if such loan or debt is repayable not more than  half duty payable on a loan or debt under months
from the date of such instrument.                Clause (a) (i), clause (a) (ii) or clause (a) (iii) for

The amount secured.

Exemption

Instrument of pawn or pledge of goods, if unattested:—


7. APPOINTMENT IN EXECUTION OF A
POWER, whether of trustees or of property,
movable or immovable, where made by any writing
not being a will.
8. APPRAISEMENT OR VALUATION, made
otherwise than under an order of the Court in the
course of a suit—
(a) where the amount does not exceed Rs.
1,000.
(b) in any other case
Exemptions

(a) Appraisement or valuation made for the

information of one party only, and not
being in any manner obligatory between
parties either by agreement or operation
of law.

(b) Appraisement of crops for the purpose of

ascertaining the amount to be given to a
landlords as rent.

9. APPRENTICHESHIP –DEED including every
writing relating to the service or tuition of any
apprentice, clerk or servant place with any master
to learn any profession, trade or employment, not
being ARTICLES OF CLERKSHIP.


Fifty rupees

The same duty as a BOTTOMRY BOND (No.16)
for such amount.
Fifteen rupees

Fifteen rupees


-----

Exemption
Instruments of apprenticeship executed by a
Magistrate under the Apprentices Act, 1850 (19 of
1850) or by which a person is apprenticed by or at
the charge of any public charity.
10. ARTICLES OF ASSOCIAITON OF A
COMPANY.

Exemption
Articles of any Association not formed for profit
and registered under section 25 of the Companies
Act, 1956 (1 of 1950).
See also Memorandum of Association of a
Company (No.39)

ASSIGNMENT —See CONVEYANCE (No.23),
TRANSFER (No.62) and TRANSFER of LEASE
(No.63). as the case may be
ATTORNEY – See POWER –OF-ATTORNEY
(No.48)
AUTHORITY TO ADOPT-See ADOPTIONDEED (No.3)
12. AWARD, – that is to say any decision 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 property

to which the award relates as set forth in
such award does not exceed Rs. 1,000.

(b) if it exceeds Rs. 1,000 but does not exceed
Rs. 5,000
and for every additional Rs. 1,000 or part
thereof in excess of Rs. 5,000.

**15. BOND as defined by section 2(5) not being**
a DEBENTURE and not being otherwise provided
for by this Act, or by the Court Fees Act, 1870—

Where the amount or value secured does not exceed
Rs. 10;
Where it exceeds Rs. 10 and does not exceed Rs. 50;
Where it exceeds Rs. 50 and does not exceed
Rs.100;
Where it exceeds Rs. 50 and does not exceed
Rs.100;
Where it exceeds Rs. 100 and does not exceed
Rs.200;
Where it exceeds Rs. 200and does not exceed
Rs.300;


Ninety-five rupees

The same duty as a BOTTOMRY BOND (No.16)
or such amount.

Nineteen rupees

One rupee subject to a maximum of one hundred
and rupees.

Thirty-five paise

Forty-five paise

One rupee

Two rupees and fifty paise


-----

Where it exceeds Rs. 300 and does not exceed
Rs.400;
Where it exceeds Rs. 400 and does not exceed
Rs.500;
Where it exceeds Rs. 500 and does not exceed
Rs.600;
Where it exceeds Rs. 600 and does not exceed
Rs.700;
Where it exceeds Rs. 700 and does not exceed
Rs.800;
Where it exceeds Rs. 800 and does not exceed
Rs.900;
Where it exceeds Rs. 900 and does not exceed
Rs.1000;
and for every Rs. 500 or part thereof in excess of Rs.
1,000;

See (No.2) ADMINISTRATION BOND
(No.16) BOTTOMRY BOND
(No.34)  CUSTOMS BOND
(No. 24) INDEMNITY BOND
(No.56) RESPONDENTIA BOND
(No. 57) SECURITY BOND

Exemptions

Bond, when executed by—

(a) headmen nominated under rules

framed in accordance with the Bengal
Irrigation Act, 1876, (Bengal Act 3 of
1876) section 99, for the due

performance of their duties under that
Act;

(b) any person for the purpose of

guaranteeing that the local income
derived from private subsecription to a
charitable dispensary or hospital or
any other object of public utility shall
not be less than a specified sum per
mensem.

**16. BOTTOMRY BOND, that is to say,**
any      instrument whereby the master of a
sea-going ship to enable him the preserve the
ship or prosecute her voyage—


Three rupees and seventy-five paise

Four rupees and seventy-five paise

Six rupees

Eight rupees and fifty paise
Ten rupees
Twelve rupees

Thirteen rupees

Fifteen rupees

Seven rupees and fifty paise

|Where the amount or value secured does not exceed Rs. 10; Where it exceeds Rs. 10 and does not exceed Rs. 50; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 100 and does not exceed Rs.200; Where it exceeds Rs. 200 and does not exceed Rs.300; Where it exceeds Rs. 300 and does not exceed|Forty paise Eighty paise One rupee and fifty paise Three rupees Four rupees and twenty-five paise Six rupees|
|---|---|


-----

|Rs.400; Where it exceeds Rs. 400 and does not exceed Rs.500; Where it exceeds Rs. 500 and does not exceed Rs.600; Where it exceeds Rs. 600 and does not exceed Rs.700; Where it exceeds Rs. 700 and does not exceed Rs.800; Where it exceeds Rs. 800 and does not exceed Rs.900; Where it exceeds Rs. 900 and does not exceed Rs.1000; and for every Rs. 500 or part thereof in excess of Rs. 1,000;|Seven Rupees and fifty paise Eight rupees and fifty paise Ten rupees Twelve rupees Thirteen rupees Fifteen rupees Seven rupees and fifty paise|
|---|---|
|7.CANCELLATION—Instrument of (Including any instrument by which any instrument previously executed is cancelled) if attested and not otherwise provided for, See also RELEASE (No.55) REVOCATION OF SETTLEMENT (No. 58-B) SURRENDER OF LEASE (No.61) REVOCATION OF TRUST (No. 64-B). 18. CERTIFICATE OF SALE (In respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public auction by a Civil or Revenue Court or Collector or the Revenue Officer— (a) Where the purchase money does not exceed Rs. 10 (b) Where the purchase money exceeds Rs. 10,00 but does not exceed Rs. 25. (c) In any other case * * * 20. CHARTER PARTY—that is to say, any instrument (Except an agreement for the hire of a tug-steamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer whether it includes a penalty clause or not. * * * 22. COMPOSITION DEED— that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend or their debts is secured to the creditors, or when by provision is made for the continuance of the debtors business|Fifteen rupees Forty paise Eighty paise ..The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the purchase money only. * * Four rupees * * Thirty rupees|


-----

|under the supervision of inspectors or under letters of license, 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 amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 100 and does not exceed Rs.200; Where it exceeds Rs. 200 and does not exceed Rs.300; Where it exceeds Rs. 300 and does not exceed Rs.400; Where it exceeds Rs. 400 and does not exceed Rs.500; Where it exceeds Rs. 500 and does not exceed Rs.600; Where it exceeds Rs. 600 and does not exceed Rs.700; Where it exceeds Rs. 700 and does not exceed Rs.800; Where it exceeds Rs. 800 and does not exceed Rs.1,000; Where it exceeds Rs. 900 but does not exceed Rs. 1,000; and for every Rs. 500 or part thereof in excess of Rs. 1,000; Exemptions Assignment of copyright under the Copyright Act, 1957, (14 of 1957) section 18. CO-PARTNERSHIP DEED (See Partnership No. 46). 24. COPY OR EXTRACT- Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees— (i) if the original was not chargeable with duty, or if the duty, with which it was chargeable does not exceed one rupees. (ii) In any other case Exemptions (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose. (b) Copy of, or extract from any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.|One rupees and fifty paise Three rupees Six rupees Eight rupees and fifty paise Twelve rupees Fifteen rupees Seventeen rupees Twenty rupees Twenty-three rupees Thirty rupees Thirty rupees Fifteen rupees One rupee and fifty paise Three rupees|
|---|---|


-----

|25. COUNTERPART OR DUPLICATE- of any instrument, chargeable with duty and in respect of which the proper duty has been paid- (a) If the duty with which the original Instrument is chargeable does not exceed one rupee and fifty paise, (b) In any other case Exemption Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOMS BOND— (a) Where the amount does not exceed Rs. 1,000. (b) In any other case * * DECLARATION OF ANY TRUST- See TRUST (No.64). * * DEPOSIT OF TITLE-DEEDS—See AGREEMENT relating to DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6). DISSOLUTION OF PARTNERSHIP-See PARTNERSHIP (No. 46). 29. DIVORCE- Instrument of, that is to say, instrument by which any person effects the dissolution of his marriage. DOWER- Instrument of –See SETTLEMENT (No.58). DUPLICATE- See COUNTERPART (No. 25). 31. EXCHANGE OF PROPERTY- Instrument of— EXTRACT- See Copy (No.24) 32. FURTHER CHARGE— Instrument of that is to say, any instrument imposing a further charge on mortgaged property— (a) When the original mortagage is one of the description referred to in clause (a) Article No. 40 (That is, with possession);|The same duty as is payable on the original Three rupees T h e s ame duty as a BOTTOMRY BOND (No. 16) for such amount, Nineteen rupees * * * * * * Four rupees The same duty as a CONVEYANCE (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. The same duty as a CONVEYANCE ( No. 23) for a consideration equal to the amount of the further charge secured by such instrument.|
|---|---|


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|(b) When such mortage is one of the descriptions referred to in clause (b) of Article No . 40 ( That is, without possession)— (i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument; (ii) If the possession is not so given. 33.GIFT-Instrument of, not being a SETTLEMENT (No. 58) or WILL or TRANSFER (No. 62). HIRING AGREEMENT or agreement for service-See AGREEMENT (No. 5). 34. INDEMNITY BOND INSPECTORSHIP DEED- See COMPOSITION DEED (No.22) 35. LEASE, including an under-lease or sub-lease and any agreement to let or sub-let- (a) Whereby such lease the rent is fixed and no premium is paid or delivered— (i) Where the lease purports to be for a term of less than one year; (ii) where the lease purports to be for a term of not less than one year, but not more than five years; (iii) Where the lease purports to be for a term exceeding five years, but not exceeding ten years; (iv) Where the lease purports to be for a term exceeding ten years, but not exceeding twenty years; (v) Where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge. The same duty as a BOTTOMRY BOND (No. 16) for the amount of the further charge secured by such instrument; The same duty as a SECURITY BOND (No. 57) for the same amount. The same duty as BOTTOMRY BOND (No. 16) for the whole amount payable or deliverable under such lease. The same duty as a BOTTOMRY BOND (No. 16) for the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a CONVERYANCE (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to four times the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE ( No. 23) for a consideration equal to one-sixth of the whole amount of rent which would be paid or delivered in respect of first fifty years of the lease.|
|---|---|


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|(vi) Where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years; (vii) Where the lease purports to be for a term exceeding one hundred years, or in perpetuity; (viii) Where the lease does not purport to be for any definite term; (b)Where the lease is granted for a fine or premium, or for money advanced and where no rent is reserved; (c) Where the lease is granted for a time or premium, or for money advanced in addition to rent reserved. Exemption Lease; executed in the case of a cultivator and for the purpose of cultivation (Including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is ex- pressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees. Explanation— When a lessee undertakes to pay any recurring charge, such as Government revenue, the landlord’s share of cesses, or the owner’s share of municipal rates or taxes, Which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent. * * * * LETTER OF GUARNTEE- See AGREEMENT (No. 5). 38. LETTER OF LICENCE that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified|The same duty as a CONVEYANCE (No. 23) for a consideration 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. The same duty as a CONVEYANCE (No. 23) for a consideration 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 consideration equal to the amount or value of such fine or premium, or advances 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 when an agreement to lease is stamped with the ad valorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed one rupee and fifty paise. Thirty rupees|
|---|---|


-----

Sixty rupees

One hundred and fifty-five rupees

The same duty as a CONVEYANCE (No. 23) for
a consideration equal to the amount secured by
such deed.

The same duty as a BOTTOMRY BOND (No.
16) for the amount secured by such deed.

One rupee and fifty paise

One rupee and fifty paise

|time, suspend their claims and allow the debtor to carry on business at his own discretion. 39. MEMORANDUM OF ASSOCIAITON OF A COMPANY— (a) if accompanied by articles of association under section 26 of the Companies Act, 1956 (1 of 1956). (b) if not so accompanied Exemption Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1956). 40. MORTGAGE-DEED, NOT BEING AN AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE (No.6) BOND (No. 15), MORTGAGE OF A CROP (No. 41), RESPONDENTIA BOND (No. 56), OR SECURIY BOND ( No. 57)— (a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given. (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. (C) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the Where the principal or primary security is duly stamped for every sum secured not exceeding Rs. 1, 000; and For every sum secured not exceeding Rs. 1,000 and for every Rs. 1,000 or part thereof secured in excess Rs. 1,000. Exemptions (1) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883 (12 of 1883) or the Agriculturists Loans Act, 1884 (19 of 1884), or by their sureties as security for the repayment of such advances; (2) Letter of hypothecation accompanying a bill of exchange.|Sixty rupees One hundred and fifty-five rupees The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount secured by such deed. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured by such deed. One rupee and fifty paise One rupee and fifty paise|
|---|---|


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|41. MORTGAGE OF A CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop, is or is not in existence at the time of the mortgage— (a) when the loan is repayable not more than three months from the date of the instrument— For every sum secured not exceeding Rs. 200; and for every Rs. 200 or part thereof secured in excess of Rs. 200; (b) when the loan is repayable more than three months but not more than eighteen months, from the date of the instrument— For every sum secured not exceeding Rs. 100; and for every Rs. 100 or part thereof secured in excess of Rs. 100. 42. NOTARIAL ACT that is to say, any instrument, endorsement , note , attestation certificate, or signed 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 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 value twenty rupees; (b) of any stock or marketable security exceeding in value twenty rupees; 44. NOTE OF PROTEST BY THE MASTER OF A SHIP-See also PROTEST BY THE MASTER OF A SHIP (No. 51). 45. PARTITION- Instrument of as defined by section 2 (15).|Thirty paise Thirty paise Forty paise Forty paise Three rupees Forty paise Subject to a maximum of thirty-five paise for every ten thousand rupees or part thereof of the value of the stock or security. Two rupees The same duty as a BOTTOMRY BOND (No. 16) for the amount of the value of the separated share or shares of the property. N.B.—The largest share remained after the property is petitioned (or if there two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated. Provided always that—|
|---|---|


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|PARTNERSHIP— A—Instrument of— (a) Where the capital of the partnership does not exceed Rs. 500; (b) in any other case B—Dissolution of — PAWN OR PLEDGE—See AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS PAWN OR PLEDGE (No.6). 48.POWER –OF-ATTORNEY as defined by section 2(21) not being a proxy— (a) when executed for this sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; (b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882 (15 of 1882); (c) when authorizing one person or more to act in a single transaction other than the case|(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 a partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than three rupees. (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 five times the annual revenue. (c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed three rupees. Nine rupees and fifty paise Forty rupees Nineteen rupees One rupee and fifty paise One rupee and fifty paise Three rupees|
|---|---|


-----

Fifteen rupees

Thirty rupees

The same duty as a CONVEYACE (No.23) for
the amount of consideration.
Ten rupees for each person authorized N.B.—
The term “Registration” includes every operation
incidental to registration under the Indian
Registration Act, 1908 (16 of 1908).

- 
|mentioned in clause (a); (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally; (e) when authorizing more 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 and authorizing the attorney to sell any immovable property; (g) In any other case Explanation— For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one persons. * * * 50. PROTEST OF BILL OR NOTE that is to say any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonor of a Bill of Exchange or Promissory Note. 51. PROTEST BY THE MASTER OF A SHIP that is to say, any declaration of the particulars of the 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 characters or the consignees for not loading or unloading the ship when such declaration is attested 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). * * * 54. RECONVEYANCE OF MORTGAGED PROPERTY— (a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000; (b) in any other case 55. RELEASE that is to say, instrument not being such a release as is provided for by section (23-A.), whereby a person renounces a claim upon another person or against any specified property—|Fifteen rupees Thirty rupees The same duty as a CONVEYACE (No.23) for the amount of consideration. Ten rupees for each person authorized N.B.— The term “Registration” includes every operation incidental to registration under the Indian Registration Act, 1908 (16 of 1908). * * Four rupees Four rupees * * * The same duty as a CONVEYANCE (No. 23) for the amount of such consideration as set forth in the reconveyance. Thirty rupees The same duty as a BOTTOMRY BOND (No. 16) for such amount or value as set forth in the release. Fifteen rupees|
|---|---|


-----

The same duty as a BOTTOMRY BOND (No.
16) for the amount of the loan secured.

The same duty as a BOTTOMRY BOND (No.
16) for the amount secured.

Fifteen rupees

The same duty as a BOTTORMY BOND (No.
16) for a sum equal to the amount or value of the
property settled as set forth in such settlement:

|(a) if the amount or value of the claim does not exceed Rs. 1,000; (b) in any other case 56. RESPONDENTIA BOND that is to say, any instrument securing a loan on the cargo laden or up to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. REVOCATION OF ANY TRUST OR SETTLEMENT- See SETTLEMENT (No. 58) TRUST (No. 64) 57. SECURITY BOND OR MORTGAGE 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) When the amount secured does not exceed Rs. 1,000. (b) In any other case Exemptions Bond or other instrument, when executed— By headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Bengal Act 3 of 1876) section 99 for the due performance of their duties under that Act. (b) By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other subject or public utility shall not be less than a specified sum per mensem; (c) By persons taking advances under the Land Improvement Loans Act, 1883, (19 of 1883) or the Agriculturists Loans Act, 1884 (12 of 1884), or by their sureties, as security for the repayment of such advances; (d) By officers of the Government 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. SETTLEEMNT —(A) INSTRUMENT OF (including a deed of dower).|The same duty as a BOTTOMRY BOND (No. 16) for the amount of the loan secured. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured. Fifteen rupees The same duty as a BOTTORMY BOND (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement:|
|---|---|


-----

Provided that, where an agreement to settle is
stamped with the stamp required for an
instrument of settlement and an instrument of
settlement in pursuance of such agreement is
subsequently executed, the duty on such
instrument shall not exceed one rupee and fifty
paise.

The same duty as a BOTTOMRY BOND (No.
16) for a sum equal to the amount or value of the
property concerned, as set forth in the instrument
of Revocation, but not exceeding thirty rupee.

One and a half times the duty payable on a
CONVEYANCE (No. 23) for a consideration
equal to the nominal amount of the shares
specified in the warrant.

The duty with which such lease is chargeable.

Fifteen rupees

|Exemption Deed of dower executed on the occasion of a marriage between Mohammadans. (B) REVOCATION OF See ALSO TRUST (No.64) 59. SHARE WARRANTS to bearer issued under the Companies Act, 1956 (1 of 1956). Exemptions Share warrant when issued by a company in pursuance of the Companies Act, 1956 (1 of 1956), section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue, of— (a) One and a half per centum of the whole subscribed capital of the company; or (b) If any company which has paid the said duty or composition in fully, subsequently issues an addition to its subscribed capital, one and a half per centum of the additional capital so issued. 61. SURRENDER OF LEASE (a) when the duty with which the lease is chargeable does not exceed seven rupees and fifty paise; (b) in any other case Exemptions Surrender of lease, when such lease is exempted from duty.|Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed one rupee and fifty paise. The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding thirty rupee. One and a half times the duty payable on a CONVEYANCE (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant. The duty with which such lease is chargeable. Fifteen rupees|
|---|---|


-----

|62. TRANSFER (Whether with or without consideration)— * * * (c) of any interest secured by a bond of mortgage deed— (i) if the duty on such bond or mortgage deed does not exceed seven rupees and fifty paise; (ii) in any other case (d) of any trust-property under the Administrator-General’s Act, 1913, section 25; (e) of any trust-property without consideration from one trustee to another trustee or from a trustee to a beneficiary. Exemptions Transfer by endorsement— (b) of a delivery order, warrant for goods or other merchantile Document of title to goods; * * * (d) of securities of the Central Government. See also section 8— 63. TRANSGER OR LEASE by way assignment and not by way of under lease. Exemptions Transfer of any lease exempt from duty— 64. TRUST-A-DECLARATION OF –of concerning any property when made by any writing not being a will. B-REVOCATION OF—of or concerning any property when made by an instrument other than a will. See also SETTLEMENT (No.8) 65. WARRANT FOR GOODS that is to say, any instrument evidencing the title of any person therein named or his assigns, of the holder thereof, to the property in any goods|The duty with which such bond or mortgage deed is chargeable. Fifteen rupees Thirty rupees Fifteen rupees or such smaller amount as may be chargeable under clause (c) of the article. * * * The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the consideration for the transfer. The same duty as BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding forty-five rupees. The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding Thirty rupees. Eighty paise|
|---|---|


-----

|lying in or upon any signed dock, warehouse or wharf, such instrument being or certified by or on behalf of the person in whose custody such goods may be.”|Col2|
|---|---|



[Vide Orissa Act 9 of 1970, s. 3]

**Orissa**

**Substitution of Schedule 1-A.—For Schedule 1-A of the Indian Stamp Act, 1899 (2 of 1899)**

(hereinafter referred to as the Principal Act), the following Schedule shall be substituted, namely:—

“SCHEDULE 1-A

STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA

AMENDMENT) ACT, 1986.

(See Section 3)

Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in Schedule 1.

Description of Instrument Proper Stamp-duty

(1) (2)


-----

**2. ADMINISTRATION BOND, including**
a bond given under sections 291, 375, and
376 of the Indian Succession Act, 1925 (39
of 1925) or section 6 of the Government
Savings Banks Act, 1873 (5 of 1873).
**3. ADOPTION DEED. That is to say, any**
Instrument (Other than a will) recording an
adoption or conferring or purporting to
confer an authority to adopt.
**4. AFFIDAVIT, including an affirmation or**
declaration in the case of persons by law
allowed to affirm or declare instead of
swearing.

Exemptions.

Affidavit or declaration in writing when
made—

(a) as a condition of enrolment under
the Army Act, 1950 (46 of 1950) or
the Air Force Act, 1950 (45 of 1950);

(b) for the immediate purpose of being
filed or used in any Court or before the
Officer of any Court;
(c) for the sole purpose of enabling any
person to receive any pension of
charitable allowance.

5.AGREEMENT OR MEMORANDUM OF
AN AGREEMENT;
(a) if relating to the sale of a Bill of
Exchange;
(b) if relating to the sale of a Government
security or share in an incorporated

Company or other body corporate;
(c) if not otherwise provided for

_Exemptions_

Agreement or memorandum of
agreement—

(a) for or relating to the sale of
goods or merchandise exclusively,
not being a Note or Memorandum
chargeable under No. 43.
(b) Made in the form of tenders to
the Central Government for, or
relating to any loan.


The same duty as a BOND ( No. 15) for the
same amount.

Two hundred rupees

Ten rupees

Proper Stamp-duty

One rupee

Subject to maximum of forty-two rupees fifty
paise for every ten thousand or part thereof of
the value of the security or share.
Three rupees


AGREEMENT TO LEASE—See LEASE (No-35)
**6.AGREEMENT RELATING TO DEPOSIT**
**OF TITLE-DEEDS, PAWN OR PLEDGE,**
that is to say, any instrument evidencing an
agreement relating to—

(1) The deposit of title deeds or instruments

Constituting or being evidences of the title


-----

to any property whatever ( Other than a
marketable security) or

(2) The pawn or pledge of movable property,

Where such deposit, pawn or pledge has been
made by way of security for the repayment
of money advanced or to be advanced by way of loan
or an existing or future debt—

(a) If such loan or debt is repayable on

demand or more than three months
from the date of the instrument evidencing
the agreement.

If drawn   If drawn in      If draw in
Singly     set of two      set of three
for each part of  for each part
the set           of the set
(1)                                        (2)        (3) (4)


Rs.  P.

0.25
0.40

0.70
0.90
1.25
2.25
2.45
3.15
4.55
9.00
13.75
20.65
27.50
41.25
48.15


Rs.
P.
0.25
0.25

0.45
0.70
0.80
1.40
1,80
2.10
3.15
6.25
9.65
13.75
19.25
26.15
30.00


When the amount of the loan or debt does not exceed Rs.100
When the amount of the loan or debt exceeds Rs. 100 but does
not exceed Rs. 200.
When the exceeds Rs. 200 but does not exceed Rs. 400
When the exceeds Rs. 400 but does not exceed Rs. 600
When the exceeds Rs. 600 but does not exceed Rs. 800
When the exceeds Rs. 800 but does not exceed Rs. 1,000
When the exceeds Rs. 1,000 but does not exceed Rs. 1,200
When the exceeds Rs. 1,200 but does not exceed Rs. 1,600
When the exceeds Rs. 1,600 but does not exceed Rs. 2,500
When the exceeds Rs. 2,500 but does not exceed Rs. 5,000
When the exceeds Rs. 5,000 but does not exceed Rs. 7,500
When the exceeds Rs. 7,500 but does not exceed Rs. 10,000
When the exceeds Rs. 10,000 but does not exceed Rs. 15,000
When the exceeds Rs. 15,000 but does not exceed Rs. 20,000
When the exceeds Rs. 20,000 but does not exceed Rs. 25,000


Rs.  P.

0.40
0.70

1.25
1.75
2.25
4.15
4.55
5.90
9.00
17.90
27.50
41.25
55.00
75.65
89.40


-----

When the exceeds Rs. 25,000 but does not exceed Rs. 30,000
and for every additional Rs. 10,000 or part thereof in excess of
Rs. 30,000.


110.00
41.25


55.00
20.65


41.25
13.75


(b) if such loan or debt is repayable not more than      Clause (a) for the amount secured.

half duty payable on a loan or debt under three
months from the date of such instrument.

_Exemption_

Instrument of pawn or pledge of goods, if unattested:—


**7. APPOINTMENT IN EXECUTION OF** One hundred rupees
**A POWER, whether of trustees or of property,**
movable or immovable, where made by any
writing not being a will.
**8. APPRAISEMENT OR VALUATION,**
made otherwise than under an order of the Court
in the course of a suit—

(a) where the amount does not exceed Rs.    The same duty as a BOTTOMRY
1,000. BOND (No.16) for such amount.

(b) in any other case Twenty-one rupees

_Exemptions_

(c) Appraisement or valuation made for the

information of one party only, and not
being in any manner obligatory between
parties either by agreement or operation
of law.

(d) Appraisement of crops for the purpose

of ascertaining the amount to be given to
a landlords as rent.

**9. APPRENTICHESHIP –DEED including** Fifty rupees
every writing relating to the service or tuition of
any apprentice, clerk or servant place with any
master to learn any profession, trade or
employment, not being ARTICLES OF

CLERKSHIP.


-----

Exemption
Instruments of apprenticeship executed by a
Magistrate under the Apprentices Act, 1850 (19
of 1856) or by which a person is apprenticed by
or at the charge of any public charity.
**10. ARTICLES OF ASSOCIAITON OF A**
**COMPANY.**

Exception
Articles of any Association not formed for
profit and registered under section 25 of the
Companies Act, 1956 (1 of 1950).
See also Memorandum of Association of a
Company (No.39)

ASSIGNMENT —See CONVEYANCE (No.23),
TRANSFER (No.62) and TRANSFER of LEASE
(No.63). as the case may be ATTORNEY-See
Power-of-ATTORNEY (No.48)

**AUTHORITY TO ADOPT-See ADOPTION-**
**DEED (No.3)**
**12. AWARD, that is to say any decision 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 property
to which the award relates as set forth in such
award does not exceed Rs. 1,000.

(1)

(b) if it exceeds Rs. 1,000 but does not exceed
Rs. 5,000.
and for every additional Rs. 1,000 or part
thereof in excess of Rs. 5,000.


Two hundred rupees

The same duty as a BOTTOMRY
BOND (No.16) or such amount.

Proper Stamp-duty

Twenty-seven-rupees.

One rupee and fifty paise subject to a
maximum of one hundred and thirtyeight rupees.


**15.BOND as defined by section 2(5) not being**
a DEBENTURE and not being otherwise provided
for by this Act, or by the Court Fees Act, 1870—

Where the amount or value secured does not exceed
Rs. 10;
Where it exceeds Rs. 10 and does not exceed Rs. 50;
Where it exceeds Rs. 50 and does not exceed
Rs.100;
Where it exceeds Rs. 50 and does not exceed
Rs.100;


Thirty-five paise

Forty-five paise

One rupee


-----

Where it exceeds Rs. 100 and does not exceed
Rs.200;
Where it exceeds Rs. 200 and does not exceed
Rs.300;
Where it exceeds Rs. 300 and does not exceed
Rs.400;
Where it exceeds Rs. 400 and does not exceed
Rs.500;
Where it exceeds Rs. 500 and does not exceed
Rs.600;
Where it exceeds Rs. 600 and does not exceed
Rs.700;
Where it exceeds Rs. 700 and does not exceed
Rs.800;
Where it exceeds Rs. 800 and does not exceed
Rs.900;
Where it exceeds Rs. 900 and does not exceed
Rs.1000;
and for every Rs. 500 or part thereof in excess of Rs.
1,000;

See (No.2) ADMINISTRATION BOND
(No.16) BOTTOMRY BOND
(No.26)  CUSTOMS BOND
(No. 34) INDEMNITY BOND
(No.56) RESPONDENTIA BOND
(No. 57) SECURITY BOND
_Exceptions_
Bond, when executed by—
(c) headmen nominated under rules
framed in accordance with the Bengal
Irrigation Act, 1876 (Bengal Act 3 of
1876), section 99, for the due

performance of their duties under that
Act;
(d) any person for the purpose of
guaranteeing that the local income
derived from private subsecription to a
charitable dispensary or hospital or
any other object of public utility shall
not be less than a specified sum _per_
_mensem._

16. BOTTOMRY BOND, that is to say, any


Two rupees and fifty paise

Three rupees and seventy-five paise

Four rupees and seventy-five paise

Six rupees

Eight rupees and fifty paise

Ten rupees

Twelve rupees

Eighteen rupees

Twenty-one rupees

Eleven rupees


-----

instrument whereby the master of a sea-going
ship to enable him the preserve the ship or
prosecute her voyage—

Where the amount or value secured does not
exceed Rs. 10;

Where it exceeds Rs. 10 and does not exceed Rs.
50;
Where it exceeds Rs. 50 and does not exceed
Rs.100;
Where it exceeds Rs. 100 and does not exceed
Rs.200;
Where it exceeds Rs. 200 and does not exceed
Rs.300;
Where it exceeds Rs. 300 and does not exceed
Rs.400;
Where it exceeds Rs. 400 and does not exceed
Rs.500;
Where it exceeds Rs. 500 and does not exceed
Rs.600;
Where it exceeds Rs. 600 and does not exceed
Rs.700;
Where it exceeds Rs. 700 and does not exceed
Rs.800;
Where it exceeds Rs. 800 and does not exceed
Rs.900;
Where it exceeds Rs. 900 and does not exceed
Rs.1000;

and for every Rs. 500 or part thereof in excess
of Rs. 1,000;


Forty paise

Eighty paise

One rupee and fifty paise

Three rupees

Four rupees and twenty-five paise

Six rupees

Seven rupees and fifty paise

Eight rupees and fifty paise

Ten rupees

Twelve rupees

Eighteen rupees

Twenty-one rupees

Eleven rupees

|17. CANCELLATION—Instrument of (Including any instrument by which any instrument previously executed is cancelled) if attested and not otherwise provided for, See also RELEASE (No.55) REVOCATION OF SETTLEMENT (No. 58-B) SURRENDER OF LEASE (No.61) REVOCATION OF TRUST (No. 64-B). 18. CERTIFICATE OF SALE (In respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public auction by a Civil or Revenue Court or Collector or the Revenue Officer— (a) Where the purchase money does not exceed Rs. 10 (b) Where the purchase money exceeds Rs. 10,00 but does not exceed Rs. 25. (c) In any other case * * * 20. CHARTER PARTY—that is to say,|Fifty rupees One rupees and fifty paise * * Fifty rupees|
|---|---|


-----

|any instrument (Except an agreement for the hire of a tug-steamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer whether it includes a penalty clause or not. * * * 22. COMPOSITION DEED— that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend or their debts is secured to the creditors, or when by provision is made for the continuance of the debtors business under the supervision of inspectors or under letters of license, 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 amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50; Where it exceeds Rs. 50 and does not exceed Rs.100; Where it exceeds Rs. 100 and does not exceed Rs.200; Where it exceeds Rs. 200 and does not exceed Rs.300; Where it exceeds Rs. 300 and does not exceed Rs.400; Where it exceeds Rs. 400 and does not exceed Rs.500; Where it exceeds Rs. 500 and does not exceed Rs.600; Where it exceeds Rs. 600 and does not exceed Rs.700; Where it exceeds Rs. 700 and does not exceed Rs.800; Where it exceeds Rs. 800 and does not exceed Rs.1,000; and for every Rs. 500 or part thereof in excess of Rs. 1,000; Exemption Assignment of copyright under the Copyright Act, 1957 (14 of 1957), section 18. CO-PARTNERSHIP DEED (See Partnership No. 46). 24. COPY OR EXTRACT- Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees— (i) if the original was not chargeable with duty, or if the duty, with which it was chargeable does not exceed one rupees. (ii) In any other case|Fifty rupees One rupee and fifty paise Three rupees Six rupees Eight rupees and fifty paise Twelve rupees Fifteen rupees Seventeen rupees Twenty-three rupees Twenty rupees Forty-two rupees Twenty-one rupees Two rupees and fifty paise ..Five rupees|
|---|---|


-----

|Exemption (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose. (b) Copy of, or extract from any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials. 25. COUNTERPART OR DUPLICATE- of any instrument, chargeable with duty and in respect of which the proper duty has been paid- (a) If the duty with which the original Instrument is chargeable does not exceed one rupee and fifty paise, (b) In any other case Exemption Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 26. CUSTOMS BOND— (a) Where the amount does not exceed Rs. 1,000. (b) In any other case * * DECLARATION OF ANY TRUST- Se TRUST (No.64). * * DEPOSIT OF TITLE -DEEDS—See AGREEMENT relating to DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6). DISSOLUTION OF PARTNERSHIP-See PARTNERSHIP (No. 46). 29. DIVORCE- Instrument of, that is to say, instrument by which any person effects the dissolution of his marriage. DOWER- Instrument of –See SETTLEMENT (No.58). DUPLICATE- See COUNTERPART (No. 25). 31. EXCHANGE OF PROPERTY- Instrument of—|The same duty as is payable on the original .. Five rupees The same duty as a BOTTOMRY BOND (No. 16) for such amount, Fifty rupees * * * * * * One hundred rupees The same duty as a CONVEYANCE (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument.|
|---|---|


-----

|EXTRACT- See Copy (No.24) 32. FURTHER CHARGE—Instrument of that is to say, any instrument imposing a further charge on mortgaged property— (a) When the original mortagage is one of the description referred to in clause (a) Article No. 40 ( That is, with possession); (b) When such mortage is one of the descriptions referred to in clause (b) of Article No . 40 ( That is, without possession)— (i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument; (ii) If the possession is not so given. 33. GIFT-Instrument of, not being a SETTLEMENT (No. 58) or WILL or TRANSFER (No. 62). HIRING AGREEMENT or agreement for service-See AGREEMENT (No. 5). 34. INDEMNITY BOND INSPECTORSHIP DEED- See COMPOSITION DEED (No.22) 35. LEASE, including an under-lease or sub-lease and any agreement to let or sub-let- (a) Whereby such lease the rent is fixed and no premium is paid or delivered— (i) Where the lease purports to be for a term of less than one year; (ii) where the lease purports to be for a term of not less than one year, but not more than five years; (iii) Where the lease purports to be for a term exceeding five years, but not exceeding ten years; (iv) Where the lease purports to be for a term exceeding ten years, but not exceeding twenty years;|The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount of the further charge secured by such instrument. The same duty as a CONVEYANCE (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge. The same duty as a BOTTOMRY BOND (No. 16) for the amount of the further charge secured by such instrument; The same duty as a CONVEYANCE (No.23) for a consideration equal to the value of the property as set forth in such instrument. The same duty as a SECURITY BOND (No. 57) for the same amount. The same duty as BOTTOMRY BOND (No. 16) for the whole amount payable or deliverable under such lease. The same duty as a BOTTOMRY BOND|
|---|---|


-----

(No. 16) for the amount or value of the
average annual rent reserved.
The same duty as a CONVEYANCE
(No. 23) for a consideration equal to the
amount or value of the average annual rent
reserved.
The same duty as a CONVEYANCE
(No.23) for a consideration equal to twice
the amount or value of the average annual
rent reserved.

The same duty as a CONVEYANCE
(No. 23) for a consideration equal to three
times the amount or value of the average
annual rent reserved.
The same duty as a CONVEYANCE (No.
23) for a consideration equal to four times
the amount or value of the average annual
rent reserved.
The same duty as a CONVEYANCE
(No. 23) for a consideration equal to onesixth of the whole amount of rent which
would be paid or delivered in respect of
first fifty years of the lease.

The same duty as a CONVEYANCE
(No. 23) for a consideration 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.
The same duty as a CONVEYANCE
(No. 23) for a consideration 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 consideration equal to the
amount or value of such fine or premium,
or advances 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 when an
agreement to lease is stamped with the
_ad valorem stamp required for a lease, and a_
lease in pursuance of such agreement is
subsequent, executed, the duty on such
lease shall not exceed two rupees and fifty
paise.

|(v) Where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years; (vi) Where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years; (vii) Where the lease purports to be for a term exceeding one hundred years, or in perpetuity; (viii) Where the lease does not purport to be for any definite term; (b) Where the lease is granted for a fine or premium, or for money advanced and where no rent is reserved; (c) Where the lease is granted for a time or premium, or for money advanced in addition to rent reserved. Exemption Lease; executed in the case of a cultivator and for the purpose of cultivation (Including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is ex-pressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees. Explanation— When a lessee undertakes to pay any recurring charge, such as Government revenue, the landlord’s share of cesses or the owner’s share of municipal rates or taxes Which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.|(No. 16) for the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to four times the amount or value of the average annual rent reserved. The same duty as a CONVEYANCE (No. 23) for a consideration equal to one- sixth of the whole amount of rent which would be paid or delivered in respect of first fifty years of the lease. The same duty as a CONVEYANCE (No. 23) for a consideration 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. The same duty as a CONVEYANCE (No. 23) for a consideration 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 consideration equal to the amount or value of such fine or premium, or advances 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 when an agreement to lease is stamped with the ad valorem stamp required for a lease, and a lease in pursuance of such agreement is subsequent, executed, the duty on such lease shall not exceed two rupees and fifty paise.|
|---|---|


-----

|* * * * LETTER OF GUARNTEE- See AGREEMENT (No. 5). 38. LETTER OF LICENCE that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. 39. MEMORANDUM OF ASSOCIAITON OF A COMPANY— (a) if accompanied by articles of association under section 26 of the Companies Act, 1956 (1 of 1956). (b) if not so accompanied Exemption Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1956). 40. MORTGAGE-DEED, NOT BEING AN AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE (No.6) BOND (No. 15), 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 mortgagor or agreed to be given. (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. (C) When a collateral or 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 and for every Rs. 1,000 or part thereof secured in excess Rs. 1,000. Exemption (1) Instruments executed by persons taking advances under the Land Improvement Loans Act, 1883 (12 of 1883) or the Agriculturists|Fifty rupees Two hundred rupees Five hundred rupees The same duty as a CONVEYANCE (No. 23) for a consideration equal to the amount secured by such deed. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured by such deed. Three rupees Three rupees|
|---|---|


-----

Thirty paise
Thirty paise

Forty paise
Fifty paise

Twenty rupees

Seventy-five paise

Subject to a maximum of forty-two rupees
and fifty paise, for every ten thousand
rupees or part thereof of the value of the
stock or security.
Ten rupees

The same duty as a BOTTOMRY BOND
(No. 16) for the amount of the value of the
separated share or shares of the property.

|Loans Act, 1884 (19 of 1884), or by their sureties as security for the repayment of such advances; (2) Letter of hypothecation accompanying a bill of exchange. 41. MORTGAGE OF A CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop, is or is not in existence at the time of the mortgage— (a) when the loan is repayable not more than three months from the date of the instrument— for every sum secured not exceeding Rs. 200; and for every Rs. 200 or part thereof secured in excess of Rs. 200; (b) when the loan is repayable more than three months but not more than eighteen months, from the date of the instrument— For every sum secured not exceeding Rs. 100; and for every Rs. 100 or part thereof secured in excess of Rs. 100. 42. NOTARIAL ACT that is to say, any instrument, endorsement, note, attestation certificate, or signed 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 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 value twenty rupees; (b) of any stock or marketable security exceeding in value twenty rupees; 44. NOTE OF PROTEST BY THE MASTER OF A SHIP-See also PROTEST BY THE MASTER OF A SHIP (No. 51). 45. PARTITION- Instrument of as defined by section 2 (15).|Thirty paise Thirty paise Forty paise Fifty paise Twenty rupees Seventy-five paise Subject to a maximum of forty-two rupees and fifty paise, for every ten thousand rupees or part thereof of the value of the stock or security. Ten rupees The same duty as a BOTTOMRY BOND (No. 16) for the amount of the value of the separated share or shares of the property.|
|---|---|


-----

|46. PARTNERSHIP— A- Instrument of — (c) Where the capital of the partnership does not exceed Rs. 500; (d) in any other case B—Dissolution of — PAWN OR PLEDGE—See AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS PAWN OR PLEDGE (No.6). 48. POWER-OF-ATTORNEY as defined by section 2(21) not being a proxy— (a) when executed for this sole purpose of|N.B.—The largest share remaining after the property is petitioned (or if there two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated. Provided always that— (a) When an instrument of partition containing an agreement to divide property in severality is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such a partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than three rupees. (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 five times the annual revenue. (c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed three rupees. Twenty rupees One hundred rupees Fifty rupees Fifty rupees|
|---|---|


-----

|procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; (b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1872; (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a); (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally; (e) when authorizing more 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 and authorizing the attorney to sell any immovable property; (g) In any other case Explanation— For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one persons. * * * 50. PROTEST OF BILL OR NOTE that is to say any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonor of a Bill of Exchange or Promissory Note. 51. PROTEST BY THE MASTER OF A SHIP that is to say, any declaration of the particulars of the 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 characters or the consignees for not loading or unloading the ship when such declaration is attested 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). * * * 54. RECONVEYANCE OF MORTGAGED PROPERTY— (a) if the consideration for which the|Five rupees Ten rupees Fifty rupees One hundred rupees The same duty as a CONVEYACE (No.23) for the amount of consideration. Ten rupees for each person authorized N.B.—The term “Registration” includes every operation incidental to registration under the Indian Registration Act, 1908 (16 of 1908). * * Ten rupees * * * The same duty as a CONVEYANCE (No.|
|---|---|


-----

23) for the amount of such consideration as
set
forth in there conveyance.

Forty-two rupees

The same duty as a BOTTOMRY BOND
(No. 16) for such amount or value as set
forth in the release.
Twenty-one rupees

The same duty as a BOTTOMRY BOND
(No. 16) for the amount of the loan secured.

The same duty as a BOTTOMRY BOND
(No. 16) for the amount secured.

.. Twenty-one rupees

|property was mortgaged does not exceed Rs. 1,000; (b) in any other case 55. RELEASE, that is to say, instrument not being such a release as is provided for by section (23-A.), whereby a person renounces a claim upon another person or against any specified property— (a) if the amount or value of the claim does not exceed Rs. 1,000; (b) in any other case 56. RESPONDENTIA BOND that is to say, any instrument securing a loan on the cargo laden or up to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. REVOCATION OF ANY TRUST OR SETTLEMENT- See SETTLEMENT (No. 58) TRUST (No. 64) 57. SECURITY BOND OR MORTGAGE 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) When the amount secured does not exceed Rs. 1,000. (b) In any other case Exemption Bond or other instrument, when executed— (a) By headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (3 of 1876) section 99 for the due performance of their duties under that Act. (b) By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other subject or public utility shall not be less than a specified sum per mensem; (c) By persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists Loans Act, 1884, (12 of 1884.) or by their sureties, as security for the repayment of such advances; (d) By officers of the Government or their sureties to secure the due execution of an office, or the due accounting for money or other property received by virtue thereof.|23) for the amount of such consideration as set forth in there conveyance. Forty-two rupees The same duty as a BOTTOMRY BOND (No. 16) for such amount or value as set forth in the release. Twenty-one rupees The same duty as a BOTTOMRY BOND (No. 16) for the amount of the loan secured. The same duty as a BOTTOMRY BOND (No. 16) for the amount secured. .. Twenty-one rupees|
|---|---|


-----

consideration equal to the nominal amount
of the shares specified in the warrant.

The duty with which such lease is
chargeable.

Twenty-one rupees

|58. SETTLEEMNT—(A) INSTRUMENT OF (including a deed of dower). Exemption Deed of dower executed on the occasion of a marriage between Mohammadans. (B) REVOCATION OF See ALSO TRUST (No.64) 59. SHARE WARRANTS to bearer issued under the Companies Act, 1956 (1 of 1956). Exemptions Share warrant when issued by a company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue, of— (a) One and a half percentum of the whole subscribed capital 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 capital, one and a half percentum of the additional capital so issued. 61. SURRENDER OF LEASE (a) when the duty with which the lease is chargeable does not exceed seven rupees and fifty paise; (b) in any other case Exceptions Surrender of lease, when such lease is exempted|The same duty as a BOTTORMY BOND (No. 16) for a sum equal to the amount or value of the property settled as set forth in such settlement: Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed three rupees. The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding forty-two rupees. One and a half times the duty payable on a CONVEYANCE (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant. The duty with which such lease is chargeable. Twenty-one rupees|
|---|---|


-----

|from duty. 62. TRANSFER (Whether with or without consideration)— * * * (c) of any interest secured by a bond of mortgage deed— (i) if the duty on such bond or mortgage deed does not exceed seven rupees and fifty paise; (ii) in any other case (d) of any trust-property under the Administrator-General’s Act, 1913, section 25; (e) of any trust-property without consideration from one trustee to another trustee or from a trustee to a beneficiary. Exemption Transfer by endorsement— (b) of a delivery order, warrant for goods or other merchantile Document of title to goods; * * * (d) of securities of the Central Government. See also section 8— 63. TRANSFER OR LEASE by way assignment and not by way of under lease. Exemption Transfer of any lease exempt from duty— 64. TRUST-A-DECLARATION OF –of concerning any property when made by any writing not being a will. B-REVOCATION OF—of or concerning any property when made by an instrument other than a will. See also SETTLEMENT (No.8) 65. WARRANT FOR GOODS that is to say, any instrument evidencing the title of any person therein named or his assigns, of the holder thereof, to the property in any goods lying in or upon any signed dock, warehouse or wharf, such instrument being or certified by or on behalf of the person in whose custody such goods may be.|The duty with which such bond or mortgage deed is chargeable. Twenty-one rupees Forty-two rupees Eighteen rupees and seventy-five paise or such smaller amount as may be chargeable under clause (c) of the article. * * * The same duty as a CONVEYANCE (No.23) for a consideration equal to the amount of the consideration for the transfer. The same duty as BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding sixty- two rupees. The same duty as a BOTTOMRY BOND (No. 16) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding forty- two rupees. Five Rupees|
|---|---|


-----

[Vide Orissa Act 6 of 1986, s. 2]

**Orissa**

**Amendment of Schedule I-A.--In Schedule I-A of the Principal Act,—**

(i) in article 12, under column (1) for clause (a), the following clause shall be substituted,
namely:—
“(a) where the amount or the market value of the property to which the award relates, as

set forth in such award does not exceed Rs. 1,000.00”;

(ii) In article 23 under column (1) for the words, letters and figures “where the amount or
value of the consideration for such conveyance as set forth therein does not exceed
Rs. 50.00”, the words, letters and figures “where the amount or the value of the
consideration for such conveyance as set forth therein or the market value of the properly
does not exceed Rs. 50.00,” shall be substituted;

(iii) for the existing entry appearing in column (2) against article 31 the following entry shall
be substituted, namely:—

“The same duty as CONVEYANCE (No. 23) for a consideration as set forth in such

instrument or the market value of the property, whichever is higher.”;
(iv) for the existing entry appearing in column (2) against article 33, the following entry
shall be substituted, namely:—

“The same duty as a CONVEYANCE (No.23) for a consideration as set forth in such

instrument or the market value of the property, whichever is higher.”;

(v) in the existing entry appearing under column (2) against article 45, for the words “
amount of the value” the words “ amount of the market value” shall be substituted;

(vi) for article 58, the following shall be substituted in their respective columns, namely:—


-----

“58 (A) SETTLEMENT-(A) INSTRUMENT OF The same duty as a (including a deed of power).

BOTTOMRY BOND (No. 16) for the sum
equal to the amount or the market value of
the property settled whichever is higher as
set forth in such settlement.

Provided that, where an agreement to
settle is stamped with the stamp required
for an instrument of settlement and an
instrument of settlement in pursuance of
such agreement is subsequently executed,
the duty on such instrument shall not
exceed three rupees.

(B) REVOCATION OF … The same duty as a BOTTOMRY BOND

(No. 16) for a sum equal to the amount or
the market value of the properly

concerned, as set forth in the instrument of
Revocation, but not exceeding forty-two
rupees.”;

(vii) in article 64, in the existing entries under column (2) appearing against article 64 for the
words “ value of the property concerned wherever they occur the words “the market
value of the properly concerned” shall be substituted.

[Vide Orissa Act 7 of 1987, s. 10]

**Tripura**

**Amendment of the Schedule.—For items No. 3, 4, 5(e), 6(2)(a), 6(2)(b), 15, 17, 23, 24, 25, 29,**

**40(c), 46A(b), B, 48(a) (c) (d) (e) (g), 54(b), 55(b) and 57(b) of Schedules—1 of the Act, the following**
shall be substituted namely:—
Description of instrument Proper Stamp Duty

|shall be substituted namely:—|Col2|
|---|---|
|Description of instrument|Proper Stamp Duty|
|3. ADOPTION—DEED, that is to say any instrument (other than a will), recording an adoption or conferring or purporting to confer an authority to adopt.|Fifty Rupees.|
|4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing.|Five Rupees.|
|EXEMPTIONS||
|(a) Affidavit or declaration in writing when made as a condition of enlistment under the Army Act 1950, Act, XLVI of 1950.||
|(b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or||
|(c) for the sole purpose of enabling any person to receive any pension or charitable allowance.||


-----

|5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT: —|Col2|
|---|---|
|(e) if not otherwise provided for|Ten Rupees|
|6. AGREEMENT RELATING TO DEPOSIT OR TITLE DEEDS PAWN OR PLEDGE that is to say any instrument evidencing an agreement relating to:—||
|(2) the pawn or pledge or movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt.||
|(a) if such loan or debt is repayable on demand or more than three months from date of the instrument evidencing the agreement—||
|If the amount of loan does not exceed Rs. 500/-;|Five Rupees|
|If it exceeds Rs. 500/- and does not exceed Rs. 1000/-;|Ten Rupees|
|And for every Rs. 1000/- or part thereof in excess of Rs. 1000/-.|Ten Rupees.|
|(b) If such loan or debt is repayable not more than three months from the date of such instrument.|Half the duty payable under Sub-clause (a) subject to minimum of five Rupess.|
|15. BOND (as defined by section 2(5), not being a debenture (No. 27), and not being otherwise provided for by this Act, or by the Court fees Act, 1870. (Act VII of 1870). Where the amount or value secured does not exceed Rs. 400/-;|Five Rupees|
|Where it exceeds Rs. 400/- and does not exceed Rs. 600/-;|Ten Rupees.|
|Where it exceeds Rs. 600/- and does not exceed Rs. 800/-;|Fifteen Rupees.|
|Where it exceeds Rs. 800/- and does not exceed Rs. 1000/-;|Twenty Rupees.|
|and for every Rs. 500/- or part thereof in excess of Rs. 1000/-;|Fifteen Rupees.|
|See Administration Bond (No. 2); Bottomry Bond (No. 16), Customs Bond (No. 26), Indemnity Bond (No. 34), Respondentia Bond (No. 56), Security Bond (No. 57).||
|EXEMPTIONS||
|Bond, when executed by||
|(a) Headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, (Act III of 1876), section 99, for due performance of their duties under that Act.||
|(b) any person for the purpose of quaranting 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.||


-----

|7. Cancellation—Instrument of (Including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for.|Thirty Rupees.|
|---|---|
|See also Release (No. 55), Revocation of Settlement (No. 58—B), Surrender of lease (No. 61), Revocation of Trust (No.64—B).||
|23. Conveyance (as defined by Section 2 (l0), not being a Transfer charged or exempted under No, 62—||
|Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 200/- ;|Ten Rupees.|
|Where it exceeds Rs. 200/- but does not exceed Rs. 300/-;|Fifteen Rupees.|
|Where it exceeds Rs. 300/- but does not exceed Rs. 400/-;|Twenty Rupees.|
|Where it exceeds Rs. 400/- but does not exceed Rs. 500/-;|Twenty five Rupees.|
|Where it exceeds Rs. 500/- but does not Exceed Rs. 600/-;|Thirty Rupees.|
|Where it exceeds Rs. 700/- but does not exceed Rs. 800/-;|Forty Rupees.|
|Where it exceeds Rs. 800/- but does not exceed Rs. 900/-;|Forty five Rupees.|
|Where it exceeds Rs. 900/- but does not exceed Rs. 1000/-;|Fifty Rupees.|
|and for every Rs. 500/- or part thereof in excess of Rs. 1000/-|Twenty five Rupees.|
|EXEMPTION||
|Assignment of Copy Right Act, 1957, Act XIV of 1957.||
|CO-PARTNERSHIP DEED—See partnership (No. 46)||
|24. COPY OR EXTRACT||
|Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees—||
|(i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupees;|Five Rupees.|
|(ii) in any other case not falling within the provisions of Section 6 A;|Ten Rupees.|
|EXEMPTIONS||
|(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.||
|(b) Copy of, or extract from, any register relating to births, baptisms, naming dedications, marriages, divorces, deaths or burials.||
|25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in||


-----

|respect of which the proper duty has been paid.|Col2|
|---|---|
|(a) if the duty with which the original instrument is chargeable does not exceed Five Rupees;|Five Rupees.|
|(b) in any other case not falling within the provisions of Section 6A.|Ten Rupees.|
|EXEMPTION||
|Counterpart of any lease granted to a cultivator when such lease is exempted from duty.||
|29. DIVORCE—Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.|Twenty Rupees.|
|DOWER—Instrument of—See settlement (No. 58) DUPLICATE—See Counterpart (No. 25).||
|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),||
|(C) When a Collateral or 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 primary|Five Rupees.|
|and for every Rs. 1000/- or part thereof secured in excess of Rs. 1000/-;|Five Rupees.|
|46. PARTNERSHIP—||
|A)—Instrument of||
|(b)—in any other case|One hundred Rupees.|
|B)—Dissolution of|Fifty Rupees;|
|48. POWER OF ATTORNEY—||
|[as defined by section 2(21)—not being a proxy.||
|(a) When executed for the sale purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents;|Five Rupees.|
|(c) When authorising one person or more to act in a single transaction other than the case mentioned in Clause (a);|Fifteen Rupees.|
|(d) When authorising one person not or more to act in a single transaction or generally;|Fifty Rupees.|
|(e) When authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;|One hundred Rupees.|
|(g) in any other’ case|Fifteen Rupees for each person authorized.|


-----

|54. RECONVEYANCE OF MORTGAGED PROPERTY—|Col2|
|---|---|
|(b) in any other case|Fifty 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—||
|(b) in any other case.|Thirty 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 the contract—||
|(b) in any other case.|Thirty Rupees,|



[Vide Tripura Act 1 of 1992, s. 3]

**Amendment of the Schedule**

substituted, namely:—

62—
where the amount or value of the. consideration
for such conveyance as set forth therein does
not exceed Rs.50 ;

where it exceeds Rs. 50 but does not
exceed Rs. 100;

where it exceeds Rs, 100 but does not
exceed Rs. 200;

where it exceeds Rs. 200 but does not
exceed Rs. 300;

where it exceeds Rs. 300 but does not
exceed Rs. 400;

where it exceeds Rs. 400 but does not
exceed Rs. 500;

where it exceeds Rs. 500 but does not
exceed Rs. 600;

where it exceeds Rs. 600 but does not
exceed Rs. 700;

where it exceeds Rs. 700 but does not
exceed Rs. 800;

where it exceeds Rs. 800 but does not
exceed Rs. 900;

where it exceeds Rs. 900 but does not
exceed Rs. 1,000;

and for every Rs. 500 or part thereof in
excess of Rs. 1,000;

**EXEMPTION**

Assignment of copyright under the Copy Right Act,
1957 (Act XIV of 1957).

CO-PARTNERSHIP DEED— See
Partnership (No. 46)."

[Vide Tripura Act No. 14 of 1979, s. 3]

|Amendment of the Schedule.—For item No. 23 of Schedule— I of the principal Act as inserted by the Union Territories Taxation Laws (Amendment) Act, 1971 (73 of 1971), the following shall be substituted, namely:—|Col2|
|---|---|
|23. CONVEYANCE (as defined by section 2(10), not being a Transfer charged or exempted under No. 62—||
|where the amount or value of the. consideration for such conveyance as set forth therein does not exceed Rs.50 ;|Two rupees.|
|where it exceeds Rs. 50 but does not exceed Rs. 100;|Four rupees.|
|where it exceeds Rs, 100 but does not exceed Rs. 200;|Eight rupees.|
|where it exceeds Rs. 200 but does not exceed Rs. 300;|Twelve rupees.|
|where it exceeds Rs. 300 but does not exceed Rs. 400;|Sixteen rupees.|
|where it exceeds Rs. 400 but does not exceed Rs. 500;|Twenty rupees.|
|where it exceeds Rs. 500 but does not exceed Rs. 600;|Twenty four rupees.|
|where it exceeds Rs. 600 but does not exceed Rs. 700;|Twenty eight rupees.|
|where it exceeds Rs. 700 but does not exceed Rs. 800;|Thirty two rupees.|
|where it exceeds Rs. 800 but does not exceed Rs. 900;|Thirty six rupees.|
|where it exceeds Rs. 900 but does not exceed Rs. 1,000;|Forty rupees.|
|and for every Rs. 500 or part thereof in excess of Rs. 1,000;|Twenty rupees.|
|EXEMPTION||
|Assignment of copyright under the Copy Right Act, 1957 (Act XIV of 1957).||
|CO-PARTNERSHIP DEED— See Partnership (No. 46)."||


-----

**Manipur**

**Amendment of Schedule I- in Schedule 1 of the Indian Stamp Act, 1899 (No. 2 of 1899), for the**

instruments described in Article 23, the following shall be substituted, namely:-
_“23. CONCEYANCE [as defined by section 2(10)],_ Three rupees for every Rs. 100 or part thereof of
not being a Transfer charged or exempted under No. the consideration for such conveyance or, as the
62- case may be, the market value of the property

which is the subject matter or such conveyance
whichever is greater.”.

[Vide Manipur Act 6 of 2011, s. 2]

For the Schedule I appended to the Principal Act, the following Schedule shall be substituted, namely:-
SCHEDULE I

STAMP DUTY ON CERTAN INSTRUMENTS

(See section 3 and first Proviso)

|“23. CONCEYANCE [as defined by section 2(10)], not being a Transfer charged or exempted under No. 62-|Three rupees for every Rs. 100 or part thereof of the consideration for such conveyance or, as the case may be, the market value of the property which is the subject matter or such conveyance whichever is greater.”.|
|---|---|

|Description of instrument Proper stamp-duty.|Col2|
|---|---|
|1 2||
|1. ***||
|2. ADMINISTRATION BOND including a bond given under section 6 of the Government Savings Banks Act, 1873 (Act v of 1873) or section 291 or section 375 or section 316 of the Indian Seccession Act, 1925 (Act XXXIX of 1925) (a) Where the amount does not exceed Rs. 1, 000- (b) in any other case.|The same duty as a bond (No. 15) for such amount Eighteen rupees.|
|3. ADOPTION DEED, that is to say any instrument (other than a will), recording an adoption, or conferring or purporting to confer an authority to adopt.|Thirty six rupees.|
|4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing.|Three rupees sixty paise.|
|EXEMPTION||
|5. Affidavit or declaration in writing when made.||
|(a) As a condition or enlistment under the Indian Army Act, 1950 (Act XLVI of 1950)||
|(b) for the immediate purpose of being filed or used in any court or before the officer of any court; or||
|(c) for the sole purpose of enabling any person to receive any pension or charitable allowance.||
|5. ***||


-----

|6. AGREEMENT RELATING TO DEPOSIT OR TITLE DEEDS PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to – (1) the deposit of title deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security), or (2) the pawn or pledge movable property, where such deposit pawn or pledge has been made by way of security for the repayment of money, advanced or to be advanced by way of loan or an existing or future debt— (a) if such loan or debt is repayable on demand or more than three months from the date of the date of the instrument evidencing the agreement— if the amount of loan does not exceed Rs. 5000/- if it exceeds Rs. 5000/- and does not exceed Rs. 1,000/- (b) if such loan or debt is repayable not more than three months from the date of such instrument.|Three rupees. Six rupees. Six rupees. Half the duty payable under sub-clause (a).|
|---|---|
|EXEMPTION||
|Inspection of pawn or pleadge of goods if unattested.||
|7. APPOINTMENT IN EXECUTION A POWER, whether or trustee or of property movable or immovable, where made by way writing not being a will— (a) where the value of the property does not exceed Rs. 1, 000/- (b) in any other case.|Thirty rupees. Fifty-four rupees.|
|8. APPRAISEMENT OR VALUATION mode otherwise than under an order of the court in the course of a suit— (a) where the amount does not exceed Rs. 1, 000. (b) in any other case.|The same duty as a bond (No. 15) for such amount. Eighteen rupees.|
|EXEMPTIONS||
|(a) Appraisement or valuation made for the information of one party, only and not being in any manner obligatory between parties either by agreement or operation of law.||
|(b) Appraisement of crops for the purpose of ascertaining or operation of law.||
|9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to taken any profession, trade or employment.||


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|EXEPTION|Col2|
|---|---|
|Instrument of apprenticeship executed by a Magistrate under the Apprentices Act, 1961 (Act LII of 1961) or by which a person is apprenticed by, or at the charge of any public charity.||
|10. * * *||
|11. ASSIGNMENT—See Conveyance (No. 23) Transfer (No. 62) and Transfer of Lease (No. 63), as the case may be.||
|ATTORNEY—See Power of Attorney (No. 48).||
|AUTHORITY TO ADOPT—See Adoption Deed (No. 3).||
|12. AWARD, that is to say, any decision 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.|The same duty as a bound (No. 15) for the amount or value of the property to which the award relates a set forth in such award subject to a maximum of ninety rupees.|
|13. BILL OF EXCHANGE (as defined by S. 2(2) not being a bond, Bank Note or currency notes:-- 3(b) where payable otherwise than on demand:-- (i) where payable not more than three months after date or sight— if the amount of the bill or note does not exceed Rs. 500/-- if it exceeds Rs. 500/- but does not exceed Rs. but does not exceed Rs. 1, 000/- and for every additional Rs. 1, 000/-or part thereof in excess of Rs. 1, 000/- (ii) where the payable more than three months but not more than six months after date or sight— If the amount of bill or note does not exceeds Rs. 500/- If it exceeds Rs. 500/- but does exceed Rs. 1, 000/- And for every additional Rs. 1,000/- or part thereof in excess of Rs. 1, 000/- (iii) Where payable more than six months but not more than nine months after date sight— IF the amount of the bill or note does not exceed Rs. 500/- If it exceeds Rs. 500/- but does not exceed Rs. 1, 000/ And for every additional Rs. 1, 000/- or part thereof in excess of Rs. 1, 000/- (iv) Where payable more than nine months but not more than one year after date sight— If the amount of the bill or note does not exceed Rs.|One rupees and fifty paise. Three rupees. Three rupees. Three rupees. Six rupees. Six rupees. Four rupees fifty paise. Nine rupees. Nine rupees. Six rupees. Twelve rupees. Twelve rupees. Twelve rupees. Twentyfour rupees. Twentyfour rupees.|


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|500/- If it exceeds Rs. 500/- but does not exceed Rs. 1, 000/- And for every additional Rs. 1,000/-Or part thereof in excess of Rs. 1,000/- (c) Where payable at more than one year after date or sight— If the amount of the bill or note does not exceed Rs. 500/- If it exceeds Rs. 500/- but does not exceed Rs. 1, 000/- And for every additional Rs. 1,000/- or part thereof in excess of Rs. 1,000/-|Col2|
|---|---|
|14. BILL OF LADING (including a through bill of landing) (a) Bill of lading when the goods therein describing are received at a place within the limits of any port as defined under the Indian Ports Act, 1908 (15 of 1908) and are to be delivered at another place within the limits of the same port. (b) Bill of lading when executed out of India and relating to property to be delivered in India.|N.B. –If a bill a lading is drawn in part. The proper stamp therefor must be borne by each one of the set.|
|15. BOND (as defined by section 2(5) not being a DEBENTURE (No. 27) and not being otherwise provided for by this Act, or by the Court fees act, 1870 (VII of 1870). Where the amount or value secure does not exceed Rs. 1,00. Where it exceeds Rs. 10/- and does not exceed Rs. 50/- Where it exceeds Rs. 50/- and does not exceed Rs. 100/- Where it exceeds Rs. 100/- and does not exceed Rs. 200/- Where it exceeds Rs. 200/- and does not exceed Rs. 300/- Where it exceeds Rs. 300/- and does not exceed Rs. 400/- Where it exceeds Rs. 400/- and does not exceed Rs. 500/- Where it exceeds Rs. 500/- and does not exceed Rs. 600/- Where it exceeds Rs. 600/- and does not exceed Rs. 700/- Where it exceeds Rs. 700/- and does not exceed Rs. 800/-|Thirty rupees. Sixty rupees. One rupee twenty paise. Three rupees. Four rupees fifty paise. Six rupees. Eight rupees ten paise. Ten rupees eighty paise. Twelve rupees sixty paise. Forteen rupees sixty paise. Sixteen rupees twenty paise. Eighteen rupees. Nine rupees.|


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|Where it exceeds Rs. 800/- and does not exceed Rs. 900/- Where it exceeds Rs. 800/- and does not exceed Rs. 1,000/- and for every Rs. 500/- does not and/ or part thereof in excess of Rs. 1, 000/- Bottonmry Bond (No. 16) Custom Bond (No. 26) Indemnity Bond (No. 56) Security Bond (No. 57).|Col2|
|---|---|
|EXEMPTIONS||
|Bond, when executed— (a) heasment nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for the due performance of their duties under that Act ; (b) any person for the purpose of guatanteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object or public utility shall to be less than a specified sum per mensem.||
|16. ***|***|
|17. CANCELLATION—Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided of.|Eighteen rupees.|
|18. CERTIFICATION OF SALE (in respect of each property put as a separate lot and sold), granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer— (a) where the purchase-money does not exceed Rs. 10/- (b) where the purchase-money exceeds Rs. 10/- but does not exceed Rs. 25/- (c) in any other case./|Sixty paise. Ninety paise. The same duty as a conveyance (No. 23) for a consideration equal to the amount of the purchase money only.|
|19. ***|***|
|20. ***|***|
|21. ***|***|
|22. COMPOSITION DEEDS—that is to say, any instrument executed by a debenture, whereby the 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 debtors business, under the supervision of inspectors or under letters of licence for the benefit of his creditors.||


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|23. CONVEYANCE (as defined by section 2(10) not being a Transfer charged or exempted under No. 62 Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs. 50/- Where it exceeds Rs. 50/- but does not exceed Rs. 100/- Where it exceeds Rs. 100/- but does not exceed Rs. 200/- Where it exceeds Rs. 200/- but does not exceed Rs. 300/- Where it exceeds Rs. 400/- but does not exceed Rs. 500/- Where it exceeds Rs. 500/- but does not exceed Rs. 600/- Where it exceeds Rs. 600/- but does not exceed Rs. 700/- Where it exceeds Rs. 700/- but does not exceed Rs. 800/- Where it exceeds Rs. 800/- but does not exceed Rs. 900/- And for every Rs. 500 or part thereof in excess of Rs. 1, 000.|One rupee and thirty eight paise. Two rupees seventy paise. Five rupees forty paise. Eight rupees and ten paise. Ten rupees and eighty paise. Thirteen rupees and fifty paise. Sixteen rupees and twenty paise. Eighteen rupees and ninety paise. Twenty one rupees and sixty paise. Twentyfour rupees and thirty paise. Twentyseven rupees. Thirteen rupees and fifty paise.|
|---|---|
|EXEMPTION||
|Assignment of copy right under the copy Right Act, 1957 (Act XVI of 1957)||
|CO-PARTNERSHIP DEED—See partnership No. 46||
|24. COPY OF EXTRACT, certified to be a true copy or extract y or order of any public Officer and not chargeable under the law for the time being in force relating to court fees: (i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupees. (ii) in any other case not falling within the provisions of section 6A.|One rupees eighty paise. Three rupees and sixty paise.|
|EXEMPTIONS||
|(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public officer or for any public purpose.||
|(b) Copy of, or extract from any register relating to births, baptism, namings, dedicatings, marriages, divorces, deaths, or burials.||


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|25. COUNTERPART OR DUPLICATE OF ANY INSTRUMENT CHARGEABLE WITH duty and in respect of which the proper duty has been paid— (a) if the duty with which the original instruments is chargeable does not exceed two rupees. (b) in any other case not falling within the provisions of section 6A.|The same duty as is payable on the original. Three rupees an sixty paise.|
|---|---|
|EXEMPTIONS||
|Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.||
|26. CUSTOME BOND--||
|(a) where the amount does not exceed Rs. 1, 000/-|The same duty as a Bond (No. 15) for such amount|
|(b) in any other case.|Twenty-four rupees.|
|27. DEBENTURE whether a mortage debenture or note, being a make table security transferable— (a) by the endorsement or by a separate instrument of transfer. Where the amount or by a separate not exceed Rs. 10 Where tit exceeds Rs. 10 and does not exceed Rs. 50. Ditto 50 ditto 100 Ditto 100 ditto 200 Ditto 200 ditto 300 Ditto 300 ditto 400 Ditto 400 ditto 500 Ditto 500 ditto 600 Ditto 600 ditto 700 Ditto 700 ditto 800 Ditto 800 ditto 900 Ditto 900 ditto 1,000 And for every 500 or part thereof in excess of Rs. 1, 000.|Twenty five paise. Fifty paise. Ninety paise. Ninety paise. One rupee eighty paise. Two rupees seventy paise. Three rupees sixty paise. Four rupees fifty paise. Six rupees thirty paise. Seven rupees twenty pasie. Eight rupees ten paise. Nine rupees. Four rupees fifty paise.|
|(b) by delivery||
|Where the amount or value of the consideration for such debenture as set forth therein does not exceed Rs. 50.|Ninety paise.|
|Where it exceeds Rs. 50 but does not exceed Rs. 100 Ditto100 ditto 200. Ditto 200 ditto 300|One rupees eighty paise. Three rupees sixty paise. Five rupees forty paise. Seven rupees twenty paise.|


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|Ditto 300 ditto 400 Ditto 400 ditto 500 Ditto 500 ditto 600 Ditto 600 ditto 700 Ditto 700 ditto 800 Ditto 800 ditto 900 Ditto 900 ditto1000 And for every Rs. 500 or part thereof in excess of Rs. 1000/- Explanation—The term ‘Debenture’ includes any interest coupons attached thereto but the amount of such coupons shall not be included in estimating the duty.|Nine rupees. Ten rupees eighty paise. Twelve rupees sixty paise. Fourteen rupees forty paise Sixteen rupees twenty paise. Eighteen rupees. Nine rupees.|
|---|---|
|EXEMPTIONS||
|A debenture issued by an incorporated company or other body corporate in terms of a registered mortgaged-deed, terms of a registered mortgaged- deed, duly stamped in respect of the full amount of debenture to be issued thereunder whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture holders; Provided that the debenture so issued are expressed to be issued in terms of the said mortgage-deed.||
|DECLARATION OR ANY TRUST— See Trust (No. 64).||
|DUBLICATE—See Counterpart (No. 25).||
|28. DELIVERY ORDER IN RESPECT OF GOODS, that is say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods, lying in any docks or ports or in any warehouse in which goods are stored or deposited on rent of hire, or upon wharf, such instrument being signed by or on behalf of the owner of such goods upon the state or transfer of such goods upon the sal or transfer the property therein, when such goods exceed in value twenty rupees. DEPOSIT OF TITLE-DEEDS— See agreement relating to Deposit of Title-deeds, pown or pledge (No. 6)|Twenty five paise.|
|29. DIVORCE-Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. DOWER—Instrument of, See Settlement (No. 58) DUBLICATE-See counterpart (No. 25).||


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|30. ***|***|
|---|---|
|31. EXCHANCE OF PROPERTY—Instrument of.|The same duty [as a conveyance (No. 23) for consideration equal of the value of the property of . greater value as set forth in such instrument.|
|EXTRACT—See copy (No. 24).||
|32. FURTHER CHARGE-Instrument of, that is to say, any instrument imposing a further charge on mortgage property.||
|(a) when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is with possession).|The same duty [as a conveyance (No. 23) for consideration equal of the value of the property of . greater value as set forth in such instrument.|
|(b) when such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is without possession).||
|(i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument;|The same duty as a conveyance (No. 23) for a consideration equal to the total amount of the charge including the original mortgaged and further charge already made the duty.|
|(ii) if possession if not so given.|The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument.|
|33. GIFT—Instrument of not being a settlement (No. 58) or will or Transfer (No. 62)|The same duty as a conveyance (No. 23) for a consideration equal to the value of the property as set forth in such instrument.|
|HIRIING AGREEMENT OF AGREEMENT for service, see Agreement (No. 5) INDEMNITY BOND.|The same duty as a security Bond (No. 57) for the same amount.|
|INSPECTORSHIP DEED—See composition Deed (No. 32).||
|35. LEASE, Including as under lease or sub-lease and duty agreement to let sub-let(a) whereby such lease the rent 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 a Bond (No. 15) for the whole amount payable or deliverable under such lease.|
|(ii) where the lease purports to be for a term of not less than one year but not more than five years.|The same duty as a Bond (No. 15) for the amount or value of the average annual rent reserved.|
|(iii) where the lease purports to be for a term exceeding five years and not exceeding ten years.|The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reserved.|
|(iv) where the lease purports to be for a term exceeding ten years but not exceeding twenty years.|The same duty as a conveyance (No. 23) for a consideration equal twice the amount or value of the average annual rent reserved.|
|(v) where the lease purports to be for a term exceeding twenty years but not exceeding thirty years.|The same duty as a conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved.|
|(vi) where the lease purports to be for a term|The same duty as a conveyance (No. 23) for a|


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|exceeding thirty years but not exceeding one hundred years.|consideration equal to four times the amount or value of the average annual rent reserved.|
|---|---|
|(vii) where the lease purports to be for a term exceeding one hundred years or in perpetuity;|The same duty as a conveyance (No. 23) for a consideration equal in the case of lease granted solely for agricultural purpose to one tenth and in any other case to one 6th of the whole amount of rents which would be paid or delivered in respect of the Ist fifty years of the lease.|
|(viii) where the lease does not purports to be for any definite term;|The same duty as a conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first tenth years if the lease continued so long.|
|(b) where the lease is granted for a fine or premium or for money advance and where no rent is reserved.|The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease.|
|(c) where the lease is granted for a fine or premium, or for money advanced in addition to rent reserved.|The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease; if no fine or premium or advance had been paid or delivered.|
||Provided that, in any case when an agreement to lease is stamped with the ad-velorem stamp required for a lease and lease in pursuance of such agreement is subsequently executed the duty on such lease shall not exceed one rupee forty paise.|
|EXEMPTIONS||
|Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium when a definite term is expressed and such terms 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 purposes of cultivation shall include a lease of land for cultivation together with a homestead or tank.||
|Explanation.—When a lease undertakes to pay any recurring charge such as Government revenue, the landlord’s share of lease, or the owner’s share of municipal rates or taxes which is by law recoverable from the lessor, the amount so agreed to be paid by lease shall be deemed to be part of the rent.||
|36. ***||
|37. LETTER OF CREDIT, that is to say any instrument by which one person authorizes another to give credit to person in whose favour it is drawn.|Twenty paise.|


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|LETTER OF GUARANTEE (See agreement No. 5)|Col2|
|---|---|
|38. LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors that the letter shall for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.|Twenty four rupees.|
|39. * *||
|40. MORTGAGE-DEED, not being an agreement relating to Deposit to Title-deeds, pawn or Pledge (No. 6) Bottormry Bond (No. 16) mortgage, Mortgage of a crop (No. 4) Rasdentia 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 mortgaged or agreed to be given.|The same duty on a convenyance (No. 23) for a consideration equal to the amount secured by such deed.|
|(b) when possession is not given or agreed as aforesaid:|The same duty as a Bond (No. 15) the amount secured by such deed.|
|Explanation.—A mortgager who gives to the mortgage a power of attonery 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) when a collateral or 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/-|One rupee eighty paise.|
|And for every Rs. 1, 000 or part thereof secured in excess of Rs. 1, 000/-||
|EXEMPTIONS||
|(1) Instruments excuted by persons taking advance under the land improvement Loans Act, 1883 (Act XIX of 1883) or the Agriculrurists Loans Act, 1884 (Act XII) of 1884 or by their sureties as security for the repayment of such advances.||
|(2) Letter of hypothecation accompanying a bill of exchange.||
|41. MORTGAGE OF CROP including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage.||
|(a) when the loan is repayable not more than three months from the date of the instrument for every sum secured not exceeding Rs. 200/- For every Rs. 200/- or part thereof secured in excess of ;|Thirty paise. Thirty paise.|


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|(b) when the loan is repayable more than three months, but not more than eighteen months from the date instrument.|Fortyeight paise.|
|---|---|
|42. NOTARIAL ACT, that is to say, any 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 a Notary Public. See also protest of bill or Note (No. 50).|Three rupees and sixty paise.|
|43. *** ***|***|
|44. *** ***|***|
|45. PARTITION—Instrument of (as defined by section 2(15).|The same duty as a Bond (No. 15) for the amount of the value of the separated share for shares of the property.|
|N.B. The largest share remaining after the property is partitioned for if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated. Provided always that---||
|(a) When an instrument of partition containing an agreement to divide property in severally 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 pain in respect of the first instrument but shall not be less than two rupees.||
|(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 five times the annual revenue.||
|(c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition is stamped with the stamped required for an instrument of partition in pursuance of such order or award is subsequently executed, the duly such instrument shall not exceed two rupees.||
|46. PARTNERSHIP||
|A. (a) where the capital or the partnership does not exceed Rs. 1, 000/-|The same duty as a Bond (No. 15)|
|(b) in any other case.|Fortyeight rupees.|
|B. DISSOLUTION of PAWN OR PLEADE—See Agreement relating to Deposit of title-deeds, Pawn or Pledge (No. 6)|Twentyfour fees.|


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|47. POLICY OF INSURANE— A-SEA INSURANCE (See Section 7) if down singly.|If drawn in duplicate for each part.|
|---|---|
|(i) for or upon any vovage||
|(ii) where the premium or consideration does not exceed the rate of one eight per centum of the amount insured by policy.|12 paise. Six Paise.|
|(iii) in any other case, in respect of every full sum of one thousand five hundred rupees and also any fractional part of one thousand five hundred rupees insured by the policy.||
|(2) for time—||
|(iii) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy.||
|Where the insurance shall be made for time not exceeding six months.|Eighteen paise. Twelve paise.|
|Where the insurance shall be made for any time not exceeding six months, and not exceeding twelve months.|Thirty paise. Eighteen paise.|
|B. (FIRE INSURANE AND OTHER CLASSES OF INSURANCE, NOT ELSEWHERE INCLUDING IN THE ARTICLE, COVERING GOODS, MERCHANDISE, PERSONAL EFFECTS, CROPS, AND OTHER PROPERTY AGAINST LOSS OR DAMAGE.||
|(1) in respect of an original policy.||
|(i) when the sum insured does not exceed Rs. 5,000/-|Sixty Paise.|
|(ii) in any other case.|One rupee twenty paise.|
|(2) In respect of each receipt for any payment of a premium on any renewal of an original policy.|One half of the duty payable in respect of the original policy in additional to the amount if any, chargeable, under No. 53.|
|ACCIDENT AND SICKNESS INSURANCE—||
|(a) against railway accident, valid for a single journey only.|Twelve paise.|
|EXEMPTION||
|When issued to a passenger, travelling by the intermediate under the third class in any railway;||
|(b) in any other case for the maximum amount which may become payable in the case of any single accident or sickness where such amount does not exceed Rs. 1,000/- and also where such amount exceeds Rs. 1, 000/- for every Rs. 1, 000 or part thereof.|Eighteen paise. Provided that, in case of policy of insurance against death by accident when the annual premium payable does not exceed Rs. 2.50 per Rs. 1000/- the duty on such instrument shall be twelve paise for every Rs. 1000/- or part thereof of the maximum amount which may become payable under it.|


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|3. (CC-INSURANCE BY WAY OF INDEMNITY against ability to pay damages on account of accident’s to workmen employed by or under the insurer or against liability to pay compensation under, the workmen’s Compensation Act, 1923 (8 of 1923) for every Rs. 100/- or part thereof payable as premium).|Col2|
|---|---|
|1. (D-LIFE INSURANCE OR GROUP INSURANE OR OTHER INSURANE NOT SPECIFICALLY PROVIDED FOR except such a REINSTRANCE as is described in Division of this article—||
|(i) for every sum insured not exceeding Rs. 250/-|Eighteen paise. Twelve paise.|
|(ii) for every sum insured exceeding Rs. 250/- but not exceeding Rs. 500/-|Thirty paise. Eighteen paise.|
|(iii) for every sum insured exceeding Rs. 500/ but not exceeding 1, 000/ part there of in exceed of Rs. 1, 000/-|Forty-eight paise. Twenty four paise.|
||N.B. if a policy of group insurance is renewed or otherwise modified where by the sum insured on which stamp. Duty has been paid, the proper stamp must be borne on the excess so incurred.|
|EXEMPTION||
|Policies of life insurance granted by the Director General of Post Offices in accordance with rules for postal life insurance issued under authority of the Central Government.||
|E-RE-INSURANCE BY AN INSURANCE COMPANY, which has granted a policy of the nature specified in Division A or Division B of this Article with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby.|One quarter of the duty payable in respect of the original insurance but not less than twelve paise or more than one rupee twenty-five paise. Provided that, if the total amount of duty payable is not a multiple of five paise, the total amount shall be rounded up to the next higher multiple of five paise.|
|GENERAL EXEMPTION||
|Letter of cover or engagement to issue a policy of insurance.||
|Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable thereunder, nor shall it be available for any purpose, except to compel the delivery of the policy therein mentioned.||
|48. POWER OR ATTORNEY (as defined by section) 2(21) not being a proxy—||
|(a) when executed for the sole purpose of procuring the registration of one or more documents in relating to a single transactions or for admitting executing of one or more such documents.|One rupee eight paise.|
|**** ****||


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|(c) when authorizing one person or more to act in single transactions other than the case mentioned in clause (a)|Three rupees sixty paise.|
|---|---|
|(d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally;||
|(e) when authorizing more than five persons but more than ten persons to act jointly and ten persons to act jointly and severally in more than one transaction or generally;|Twenty four rupees.|
|(f) when given for consideration and authorizing the attorney to sell and immovable property;|The same duty as a conveyance (No. 23) for the amount of the consideration.|
|(g) in any other case.|(Three sixty paise) three rupees sixty paise for each person authorised.|
|Explanation.—for the purpose of this Articles more persons than one whom belonging to the firm shall be deemed to be one person|N.B. The term “Registration” included every operation incidental to registration under the Indian Registration Act, 1908 (Act XVI) of 1908.|
|49. PROMISSORY NOTE (as defined by section 2(2). (a) when payable on demand— (i) when the amount or value does not exceed Rs. 250/--; (ii) when the amount or value exceed Rs. 250/- but does not exceed Rs. 1, 000/- (iii) in any other case.|Twelve paise. Eighteen paise. Thirty paise.|
|(b) when payable otherwise than on demand.|The same duty as a Bill of exchange (No. 13) for the same amount payable otherwise than on demand.|
|50. *** ****|****|
|51. *** ***|****|
|52. *** ***|***|
|53. *** ***|***|
|54. RECONVEYANCE OF MORTGAGED PROPERTY (a) if the consideration for which the property was mortgaged does not exceed Rs. 1000/.|The same duty as a conveyance (No. 23) for the amount of such consideration as set forth in the reconveyance.|
|(b) in any other case.|Thirty six rupees.|
|55. RELEASE, that, is to say, any instrument not being such a release as is provided for bye section 23—A, whereby a person renounces a claim upon another person or against any specified property.||
|(a) if the amount or value of the claim does not exceed Rs. 1000/-|The same duty as a Bond (No. 15) for such amount or value as set forth in release.|
|(b) in any other case.|Eighteen rupees.|
|56. *** ***|***|


-----

|57. SECURITY BOND OR MORTGAGE 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—|Col2|
|---|---|
|(a) when the amount secured does not exceed Rs. 1000/-|The same duty as a Bond (No. 15) for the amount secured|
|(b) in any other case.|Eighteen rupees.|
|EXEMPTIONS||
|Bond or other instruments, when executed—||
|(a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876 (Bengal Act III of 1876) section 99, for the due performance of their duties under that Act;||
|(b) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or any other hospital, or any other object of public utility, shall not be less than a specified sum per mensup.||
|(c) executed by officers of Government 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. Instrument of (including a deed of dower).|The same duty as a conveyance (No. 23) for a sum equal to the amount or value of the property settled as set forth in such settlement : Provides that, where as agreement stamp required for an instrument of settlement, and instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed one rupee eighty paise.|
|EXEMPTIONS||
|(a) Deed of dower executed on the occasion of a marriage between Muhammadans.||
|(b) Hudass, that is so say, any settlement of immovable property executed by a Budhist in Burma for a religious purpose in which no value a duty of Rs. 10/- has been paid.||
|B. Revocation of—|The same duty as a conveyance (No. 23) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding thirty rupees.|
|See also Trust (No. 64)||


-----

|59. ***|***|
|---|---|
|60. **|**|
|61. SURRENDER OF LEASE—||
|(a) when the duty with which the lease is chargeable, does not exceed seven rupees and fifty paise.|The duty with which such lease is chargeable.|
|(b) in any other case.|Eighteen rupees.|
|EXEMPTIONS||
|Surrender of lease, when such lease is exempted from duty.||
|62. ***|**|
|63. TRANSFER OF LEASE BY WAY OF assignment, and not by way of under lease.|The same duty as conveyance (NO. 23) for a consideration equal to the amount of the consideration for the transfer.|
|EXEMPTIONS||
|Transfer of any lese exempt from duty.||
|64. TRUST—||
|A-DECLARATION OF—of or concerning, any property when made by any writing not being a Will.|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 six rupees.|
|B—REVOCATION—of, or concerning any property when made by any instrument other than a WILL.|The same duty as Bond (No. 15) for sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding twenty four rupees.|
|See also Settlement (No. 58)||
|VALUATION—See appraisement (No. 18)||
|65. WARRAN FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.|One rupee and twenty paise.|



[Vide Manipur Act 4 of 1989, s. 3]
**Meghalaya**
**Amendment of Schedule I of Act 2 of 1899.—In Schedule I to the Indian Stamp Act, 1890, for items,**
Numbers 1-10, 12, 15-20, 22-26, 28, 29, 31-36, 38-46, 48, 50, 51, 54-31 and 63-65 the following shall be
substituted, namely:-
##     Description of instrument Proper stamp-duty
 “1. ACKNOWLEDGEMENT of a debt Thirty paise. exceeding twenty rupees in amount or


-----

## value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass-book) or on a separate piece of paper when such book or paper is left in the creditor’s possession; Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property.
 2. ADMINISTRATION-BOND
 including a bond, given under section 6 of the Government Savings Banks; act, 1873, or section 291 of section 376 of the Indian Succession Act, 1925
 (a) where the amount does not
 exceed Rs.1,000;
 (b) In any other case

 3. ADOPTION DEED, that is to say, any instrument (other than a will) recording an adoption, or conferring or purporting to counter an authority to adopt.

 4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed affirm or declare instead of swearing.

 Exemptions

 Affidavit or declaration in writing when made (a) as a condition of enlistment under
 the Indian Army Act, 1950;

 (b) for the immediate purpose of being
 filed or being used in any Court or before the officer of any Court; or

 (c) for the role purpose of enabling any
 person to receive any pension or charitable allowance.

 5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT
 (a) if relating to the sale of a bill or
 exchange;


## The same duty as a bond (No.15) for such amount Twenty rupees

 Thirty-nine rupees sixty paise.

 Four rupees.

 Sixty paise


## Act V of 
 1873.

 Act XXXIX
 of 1925.

 Act XLVI
 of 1950


-----

## (b) if relating to the sale of a Subject to a maximum of fifty Government security. three rupees twenty five paise
 for every Rs.10, 000 or part thereof of the value of the security.

 (c) if relating to the purchase of sale of
 share, script, stocks bonds,
 debentures, debenture stocks or any other marketable security of a like nature in or of any
 incorporated company or other body corporate
i. when such agreement or memorandum Twenty-five paise for every

of an agreement is with or through a Rs.2, 500 or part thereof of the
member or between members of a value of the security at the time
Stock Exchange recognised under the

## of its purchase or sale, as the

Securities, Contracts (Regulation) Act,

## case may be.

1956.

ii. in other cases:

(d) if executed for service or for performance of work in any estate whether held by one person, or

by more persons than one as co-owner, and whether in one or more blocks, and situated in
Meghalaya where the advance given under such agreement does not exceed fifty rupees.

(e) If not, otherwise provided for                 Three Rupees.

**Exemptions**

AGREEMENT FOR MEMORANDUM OF AGREEMENT
(a) for or relating to the sale of goods or merchandise exclusively, not being a note or

memorandum chargeable under No. 43.

(b) Made in the form of tenders to the Government of India for or relating to any loan.

AGREEMENT TO LEASE-lease
(No.35).

## 6. AGREEMENT RELATED TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to
 1. the deposit of title-deeds or
 instruments constituting or being evidence of the title to any properly whatever (other than a marketable security), or


-----

##             Description of instrument

 2. the pawn or pledge of moveable
 property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan of an existing or future debt
 (a) if such loan or debt is
 repayable on demand or more than three months from the date of the instrument
 evidencing the agreement if amount of loan does not exceed Rs.500;
 if it exceeds Rs.500 and does not exceed Rs.1,000;
 and for every Rs.1,000 or part thereof in excess of Rs.1,000;

 (b) If such loan or debt is
 repayable not more than three months from the date of such instruments.

 Exemptions

 Instrument of pawn or pledge of goods if unattested.

 7. APPOINTMENT UB
 EXECUTION OF A
 POWER- whether of trustees or of property, movable or immovable, where made by any writing not being a will
 (a) where the value of the property
 does not exceed Rs.1,000;


## Proper stamp-duty

 Three rupees thirty paise.
 Six rupees sixty paise.
 Six rupees sixty paise.

 Half the duty payable under sub- clause (a).

 Thirty-three rupees.


## (b) in any other case. Fifty-nine rupees forty paise


-----

##             Description of instrument

     8. APPRAISMENT OR
 VALUATION made otherwise than under an order of the Court in the course of a suit
 (a) where the amount does not exceed
 Rs.1,000.


## Proper stamp-duty

 The same duty as Board (No.15) for such amount.


## (b) In any other case Nineteen rupees eighty paise.

 Exemptions

 Appraisement or valuation made for
 the information of one party only, and not being in any matter obligatory between parties either by agreement or operation of law.

      (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.


##      9. APPRENTICESHIP-DEED,
 including every writing relating to the service or tuition of any apprentice clerk or servant placed with any master to learn any profession, trade or employment. 

 Exemptions

 Instrument of apprenticeship executed
 by a Magistrate under the Apprentices Act, 1961, or by, which a person is apprenticed by or at the charge of, any public charity.

 10. ARTICLES OF ASSOCIATION OF A COMPANY
 a) where the company has no share
 capital or the nominal share capital does not exceed Rs.2, 500.

 b) where the nominal share capital
 exceeds Rs. 2,500 but not exceed Rs.5,000,


## Nineteen rupees eighty paise.

 Fifty-seven rupees seventy-five paise.

 Sixty-six rupees.


## Act
 LII 1961


-----

##             Description of instrument

 c) where the nominal share capital
 exceeds Rs.5,000 but does not exceed Rs.1,00,000;

 d) Where the nominal share
 capital exceeds Rs.1,00,000;

 Exemptions

       Articles of any Association not formed for profits and registered under Section 25 of the Companies act, 1956, See also Memorandum of Association of a Company (No.39).

       ASSIGNMENT-See Conveyance (No.23), Transfer (No.62), and Transfer of lease (No.63), as the case may be.

        ATTORNEY-See Power-of Attorney (No.48).

        AUTHORITY TO ADOPT- See Adoption-deed (No.3)

        12. AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than by an order or the Court in the course of a suit.

        15. BOND [as defined by
 section2 (5)], not being a DEBENTURE (No.27), and not being otherwise provided for by this Act, or by the Court-fees Act, 1870
       where the amount or value secured does not exceed Rs.10;


## Proper stamp-duty

 Ninety-nine rupees.

 One hundred ninety-eight rupees.

 The same duty as a Board (No.15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum if Ninety-nine rupees.

 Forty paise.


## Act I of  1956

 Act VII of 1870.


##       where it exceeds Rs.10 does not   Sixty-five paise. and exceed Rs.50;


-----

##     where it exceeds Rs.50          and
 does not exceed Rs.100 ;


## One rupees thirty-five
 paise.


##        where it exceeds Rs.100           and Three rupees, thirty paise.
 does not exceed Rs.200. 

        where it exceeds Rs.200          and Five rupees.
 and does not exceed Rs.300.


##        where it exceeds Rs.300 does not exceeds Rs.400.

        where it exceeds Rs.400 does not exceed Rs.500.

        where it exceeds Rs.500 does not exceed Rs.600. 

        where it exceeds Rs. 600 does not exceed Rs. 700

       where it exceeds Rs.700 does not exceed Rs. 800.

        where it exceeds Rs.800 does not exceed Rs.900.

        where it exceeds Rs.900 does not exceed Rs.1,000;

        and for every Rs.500 or thereof in excess of Rs.1, 000.

 See Administration Bond (No.2), Bottomry Bond (No.16) Customs Bond (No.26), Indemnity Bond (No.34),
 Respondentia Bond (No.56), Security Board (No.57).

 Exemptions

 Bond, when executed by
 (a) Headmen nominated under rules
 framed in accordance with the Bengal Irrigation Act,1876


## and Six rupees sixty paise.

 and Eight rupees ninety-five paise.

 and Eleven rupees ninety paise.

 and Thirteen rupees eighty-five paise.

 and Fifteen rupees eighty-five paise.

 and Seventeen rupees seventy paise.

 and Nineteen rupees eighty paise.

 part Ten rupees ninety paise.


## Bengal Act III of 1876


## (b) Any person for the purpose 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.


## 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of a ship to enable him to preserve the ship or prosecute her voyage.

 17. CANCELLATION, instrument of (including any instrument by which any instrument previously executed is
 cancelled). If attested and not otherwise provided for.

 See also RELEASE (No.55) Revocation of Settlement (No.58-B), Surrender of Lease (No.61), Revocation of Trust (No.64-B).

 18. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold),granted to the purchase of any property sold by public auction by a Civil or Revenue Court, Collector or other Revenue Officer
 i. where the purchase money does not exceed Rs.10;

 ii. where the purchase money exceeds Rs.10 but does not exceed Rs.25;


## The same duty as a Bond (No.15) for such amount

 Nineteen rupees eighty paise.

 Fifty-five paise.

 One rupee five paise.


## iii. In any other case.      ... The same duty as a Conveyance (No.23), for a consideration equal to the amount of the purchase-money only.


## 19. CERTIFICATE OR OTHER
 DOCUMENT, evidencing the right or title of the holder thereof or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate or the become proprietor of shares, scrip or stock in or any such company or body.


## Forty paise.


-----

## See also LETTER OF ALLOTMENT OF SHARES (No.36).

 20. CHARTERED PARTY. that is to say any instrument (except an agreement for the hire of a tugsteamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not.

 22. COMPOSITION DEED. that is to say, any instrument executed by 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’s business under the supervision of inspectors or under letters of license, for the benefits of his creditors.

 23. CONVEYANCE [as defined by section 2 (10) not being a Transfer charged of exempted under No.62
   where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs.50;

   where it exceeds Rs.50 but does not exceed Rs.100;
   where it exceeds Rs.100 but does not exceed Rs.200;
   where it exceeds Rs.200 but does not exceed Rs.300;
   where it exceeds Rs.300 but does not exceed Rs.400;
    where it exceeds Rs.400 but does not exceed Rs.500;
    where it exceeds Rs.500 but does not exceed Rs.600;
    where it exceeds Rs.600 but does not exceed Rs.700;
    where it exceeds Rs.700 but does not exceed Rs.800;
    where it exceeds Rs.800 but does not exceed Rs.900;


## Three rupees ninety-five paise.

 Three rupees sixty paise.

 One-rupee fifty-five paise.

 Three rupees

 Five rupees ninety-five paise.

 Eight rupees fifty-five paise.

 Eleven rupees.

 Fourteen rupees ninety paise.

 Seventeen rupees seventy-five paise.
 Twenty rupees eighty-five paise.
 Twenty-three rupees seventy- five paise.
 Twenty-six rupees seventy-five paise.


-----

##    where it exceeds Rs.900 but does not exceed Rs.1,000;
    where it exceeds Rs.500 but does not exceed Rs.1,000;
 where it exceeds Rs.50,000 but does not exceed Rs.90,000;

 where it exceeds Rs. 90,000but does not exceed Rs.1,50,000;


## Twenty-nine rupees seventy paise.
 Fourteen rupees ninety paise.

 Thirty-nine rupees sixty paise.

 Fifty-two rupees eighty paise.


## and where it exceeds Rs.1,50,000 Sixty-six rupees.

 Provided that where the “instrument or the conveyance” is in respect of an Industrial
 Loan, certified as such by the Director of Industries, Meghalaya, the stamp duty shall be half of the above rate.

 Exemption


##     Assignment of copyright under the Indian Copyright Act, 1957.

     CO-PARTNERSHIP DEED See
 Partnership (No. 46).

     24. COPY OR EXTRACT certified  to be true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fee –

 i. if the original was not chargeable
 with duty, or if the duty with which it was chargeable does not exceed one rupees;

 ii. in any other case not falling within
 the provision of section 6A.

 Exemption

 (a) Copy of any paper which a
 public officer is expressly
 required by law to make or furnish for record in any public office or for any public
 purpose.


## Act XIV  of 1957


## Two rupees and five paise.

 Four rupees.


-----

##       Description of instrument

 (b) Copy of, or extract from any
 register relating to births,
 baptisms, naming, dedications, marriages, divorces, deaths or burials.

 25. COUNTERPART OR    DUPLICATE of any instrument,    chargeable with duty and in    respect of which the proper duty    has been paid
 (a) if the duty with which the original
 instrument is chargeable does not exceed two rupees; 

 (b) In any other case not falling within
 the provisions of section 6A.

 Exemption

      Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.

 26. CUSTOMS-BONDS
 (a) Where the amount does not
 exceed Rs.1,000;


## Proper stamp-duty

 The same duty as is payable on the original.

 Four rupees.

 The same duty as Bond (No.15) for such amount.


## (b) in any other case. Twenty-six rupees forty paise.


## 27. DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees.


## Thirty paise.


-----

##       Description of instrument

 DEPOSIT OF TITLE DEEDS

 See Agreement relating to Deposit of Title deeds, Pawn or Pledge (No.6).

  DISSOLUTION OF PARTNERSHIP-See partnership (No.46).

 29. DIVORCE. Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.

 DOWER.....Instrument of, see settlement (No.58).

 DUPLICATE.- see counterpart (No.25).

 31. EXCHANGE OF PROPERTY. Instrument of.

 EXTRACT.- see copy (No.24).

 32.FURTHER CHARGE- Instrument of, that is to say, any instrument imposing a further charge on mortgaged property
 (a) when original the marriage in
 one of the description referred to in clause (a) of Article No.40 (that is, with possession).

 (b) when such mortgage is one of
 the description referred to in clause (b) of Article No.40 (that is, without possession):
 i. if at the time of execution of the instrument of further charge possession property is given or agreed to be given under such instrument.


## Proper stamp-duty

 Thirteen rupees twenty paise.

 The same duty as conveyance (No.23) for a consideration equal to the value of the property of greatest value as set forth in such instrument.

 The same duty as a conveyance (No.23) for a consideration equal to the amount of the further charge secured by such instrument.

 The same duty as a conveyance (No.23) for a consideration equal to the total amount of the charge (including the original mortgage and any further
 charge already made), less the duty already paid to such original mortgage and further charge.


-----

## ii. If possession is not so given. The same duty as a Bond (No.15) for the amount of the further charge secured by such instrument.
 33.GIFT- Instrument of, not being a The same duty as a conveyance settlement (No.58), or will or Transfer (No.23) for a consideration (No.62). equal to the value of the
 property as set forth in such instrument.

 HIRING AGREEMENT.-Or agreement for service see Agreement (No.5).

 34.IDEMNITY BOND

 INSPECTORSHIP DEED or Composition- The same duty as a security Deed (No.22). Bond (No.57) for the same
 amount.

 35. LEASE- including and under lease or sub-lease and any agreement to let or sub- let:

 (a) whereby such lease the rent is fixed
 and no premium is paid or delivered:
 i. where the lease purports to be The same duty as a Bond
 for a term of less than one year. (No.15) for the whole amount
 payable or deliverable under such lease.

 ii. where the lease purports to be The same duty as a Bond
 for a term of not less than one (No.15) for the amount or year but not more than five value of the average annual years; rent reserved.

 iii. where the lease purports to be The same duty as a conveyance
 for a term exceeding five years (No.23) for a consideration and not exceeding ten years; equal to the amount or value of
 the average annual rent
 reserved.

 iv. where the lease purports to be The same duty as a conveyance
 for a term exceeding ten years, (No.23) for a consideration but not exceeding twenty years; equal to twice the amount or
 value of the 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 years, but not exceeding thirty equal to three times the amount


-----

## years; or value of the average annual rent reserved.


## vi. where the lease purports to be
 for a term exceeding thirty years, but not exceeding one hundred years;

 vii. where the lease purports to be
 for a term exceeding one hundred years or in perpetuity.

 viii. where the lease does not purport
 to be for any definite term;

 (b) where the lease is granted for
 a fine or premium, or for money advanced and where  no rent is reserved;

 (c) where the lease is granted for
 a fine or premium, or for money advanced in addition to rent reserved.


## The same duty as conveyance (No.23) for a consideration equal to four times the amount or value of the average annual rent reserved.

 The same duty as a conveyance (No.23) for a consideration 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 conveyance (No.23) for a consideration equal to three times the amount of value of the average annual rent which would be paid or delivered for the first ten years if the first ten years if the lease continued so long.

 The same duty as a conveyance (No.23) for a consideration equal to the amount or value for such fine or premium or advance as set forth in the lease.
 The same duty as a conveyance (No.23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been
 payable such lease, if no fine or premium or advance had been paid or delivered;
 provided that, in any case when an agreement to lease is stamped with ad volorem
 stamp required for a lease, and a lease in pursuance of such agreement in subsequently


-----

## executed the duty on such lease shall not exceed one rupee and fifty-five paise.


## Exemption

 Lease, executed in the case of a
 cultivator and for the purpose of cultivation (including a lease of trees for the production of food or drinking). Without 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 home stand or tank.

  Explanation.-When a lessee undertakes to pay any recurring charge, such a Government revenue landlord’s share of cesses, or the owner’s share of municipal rates or taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by lessee shall be deemed to be part of the rent.

 36. LETTER OF ALLOTMENT OF SHARES, in any company or proposed company or in respect of any loan to be raised by any company or proposed company.

 See in also CERTIFICATE OR OTHER DOCUMENT (No.19).

 38. LETTER OF LICENSE, that is to say any agreement between a debtor and his creditors 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

## Thirty-five paise.

 Twenty-six rupees forty
 paise.


-----

## (a) if accompanied by articles of
 association under section 26 of the Companies Act, 1956;
 (b) if not so accompanied
 i. where the nominal share capital
 does not exceed one lakh of rupees;

 ii. Where the nominal share capital
 exceeds one lakh of rupees.

 Exemption

   Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956.

  40. MORTGAGE-DEED not being an
 Agreement relating to Deposit of Title Deeds, Pawn or Pledge (No.6), Bottomry Bond (No.16) Mortgage of 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 mortgagor or agreed to be given;

 (b) when possession of the property or
 any part of the property comprised in such deed is not given by the mortgagor nor agreed to be given;

 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 meeting of this article;


## Seventy-nine rupees twenty paise.

 One hundred ninety-eight rupees.

 Three hundred thirty rupees.

 The same duty as a
 Conveyance (No.23) for a consideration equal to the amount secured by such deed.

 The same duty as a Bond (No.15) for the amount secured by such deed.


## Act I of 1956.

 Act I of 1956


-----

##       Description of instrument

 (c) (i) when a collateral or 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 part thereof secured in excess of Rs.1,000.

 Exemption
 (d) Instruments executed by persons
 taking advances under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loan Act, 1884, or by their sureties as security for the repayment of such advances.

 (2) Letter of hypothecation
 accompanying a bill of exchange.

 41. MORTGAGE OF CROP,
 including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of the mortgage –

 (a)when the load is repayable not
 more than three months from the date of the instrument.

 for every sum secured not exceeding Rs.200,and 

 for every sum Rs.200 or part thereof secured in excess of Rs.200.

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

## Proper stamp-duty

 Two Rupees.
 Two rupees forty paise.

 Thirty-five paise.

 Fifty paise.


## Act XIX of 1883.
 Act XLI of 1884


-----

## for every sum secured not exceeding Rs. 100, and 
 for every Rs.100 or part thereof secured in excess of Rs.100.

 42. NOTARIAL ACT. That is to say, any 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 and 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 top his principal intimating the purchase or sale on account of such principal
 (a) of any goods exceeding in value
 twenty rupees;
 (b) of any stock or marketable
 security exceeding in value twenty rupees.

 44. NOTE OF PROTEST BY THE MASTER OF A SHIP-See also Protest by the Master of Ship (No.51).

   Order for the payment of money- See Bill of Exchange (No.13).

 45. PARTITION – Instrument of [as defined by Section 2 (15)].


## Fifty-five paise.

 Fifty-five paise.

 Three rupees and ninety five paise.

 Sixty-five paise.

 Seventy-five paise for every Rs. 5, 000 or part thereof of the value of the stocks or security subject to a
 maximum of thirty-three
 rupees.

 Two rupees and sixty paise.

 The same duty as a Bond (No.45) for the amount of the value of the separated share or shares of the property.

 N.B.- The learnt share
 remaining after the property is partitioned or if there are two or more shares of equal value and not smaller than any of the other 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 affecting
 such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall into be less than two rupees and sixty-five paise;
 (b) where land is held on
 revenue settlement for a period not exceeding thirty years and paying the full assessment the value for the purpose of duty shall be
 calculated at not more than five times the annual revenue;
 (c) where final order for
 effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp
 required for than
 instrument of partition and an instrument of partition in pursuance of such order or award is subsequently
 executed the duty in such instrument shall not exceed two rupees and sixty-five paise.


-----

##       Description of instrument


## Proper stamp-duty


## 46. PARTNERSHIP Provided always that
 A-Instrument of - 


## (a) where the capital of the partnership
 does not exceed Rs.1,000.

 (b) in any other case ....           ...

 B.- Dissolution of – 

 PAWN OR PLEDGE.- See Agreement relating to Deposit of Title-deeds Pawn or Pledge (No.6).

 48. POWER OF ATTORNEY [as defined by section 2 (21)] not being a XV
 1. when executed for the sole purpose of
 procuring the registration of one or more documents in relation to a single
 transaction or for admitting execution of one or more such documents;

 2. when required in suits or proceeding under
 the Presidency small Cause Court; Act, 1882;

 3. When authorising one person or more to
 act in a single transaction other than the case mentioned in clause (a);

 4. When authorising not more than five
 persons to act jointly and severally in more than one transaction or generally;

 5. When authorising more than five persons
 but not more than ten persons to act jointly and severally in more than one transaction or generally.


## The same duty as a Board (No.15).

 Fifty-two rupees eighty
 paise.

 Twenty-six rupees forty
 paise.

 Two Rupees
 Act XV of 1882
 Two Rupees.

 Three rupees ninety-five
 paise.

 Nineteen rupees eighty
 paise.

 Thirty-nine rupees sixty
 paise.


-----

##       Description of instrument

 6. when given for consideration and
 authorising the attorney to sell any immovable properly;


## Proper stamp-duty

 The same duty as a
 Conveyance (No.23) for the amount of the consideration.


## 7. in any other case      ...          ... Three rupees and thirty paise for each person
 authorised.


## Explanation. - For the purpose of this Article more persons than one when belonging to the same firm shall be deemed to be one person.

 50. PROTEST OF BILL OR NOTE,
 that is to say, any declaration in writing made by a Notary public or other person lawfully acting as such, attesting the dishonour of a bill-of-exchange or promissory
 note.

 51. PROTEST BY THE MASTER
 OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to adjustment of losses or the calculation of averages, and every declaration in writing made by him against the characters or consignees for not loading or unloading the ship, when such declaration is attested 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).

 54.RECONVEYANCE OF
   MORTGAGED PROPERTY.
 (a) If the consideration for which the
 property was mortgaged does not exceed Rs.1, 000.


## N.B. – The term
 “Registration” includes
 every operation incidental to registration under the
 Registration Act, 1908.

 Three rupees ninety-five
 paise.

 Three rupees ninety-five
 paise.

 The same duty as a
 conveyance (No.23) for the amount of such
 consideration as set forth in the conveyance.


## Act XVI of 1908.


-----

## (b) In any other case     ...         Thirty-nine rupees and sixty
 ... paise.

 55. RELEASE, that is to say, any
 instrument (not being such a release as is provided for by section 23-A), whereby a person renounces a claim upon another person or against any specified property.
 (a) if the amount of value of the claim dies The same duty as a Bond
 not exceed Rs.1,000; (No.15) for such amount or
 value as set forth in the release.

 (b) In any other case. Nineteen rupees eighty
 paise.


## 56. RESPONDIETIA BOND, that is to
 say any instrument securing a loan on the cargo laden or to be laden on Board a ship and making repayment contingent on the arrival of the cargo at the port of destination.

 REVOCATION OF ANY TRUST ON SETTLEMENT

 See settlement (No.58), Trust (No.64).

 57. SECURITY BOND OR
 MORTGAGE 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 contract 
 (a) When the amount secured does not
 exceed Rs.1,000;


## The same duty as a Bodn (No.15) for the amount of the loan secured.

 The same duty as a Bond (No.15) for the amount secured. Nineteen rupees eighty paise.

 The same duty as a Bond (No.15) for the amount secured.


## (b) in any other case     ...         ... Nineteen rupees and eighty paise.


-----

## Exemption

 Bond or other instrument, when executed
 (a) by headmen nominated under rules
 framed in accordance with the Bengal Irrigation Act, 1876, section 99, for due performance of their duties under that Act;

 (b) by any person for the purpose of
 guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital, or any other object of public utility, specified sum per mensem;

 (c) under N.3-A of the rules made by the
 Government of Bombay in Council under section 70 of the Bombay Irrigation Act,1879;

 (d) executed by persons taking advances
 under the Land Improvement Loans Act, 1883, or the Agriculturist’s Loans Act, 1884, or by their sureties, as sureties as security for the re-payment of such advance;

 (e) executed by officers of Government 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.- Instrument of (including a deed of power).


## The same duty as a
 Conveyance (No.23) for a sum equal to the amount or value of the property settled as set forth in such
 settlement;
 Provided that, where an agreement to settle is
 stamped with the stamp


## Ben.Act II of
 1876

 Bom, Act VII of 1879.

 Act XIX of 1883.

 Act XII of 1884


-----

## required for an instrument of settlement, and
 instrument of settlement in pursuance of such
 agreement is subsequently executed, the duty on such instrument shall not exceed one rupee and fifty-five rupee.

 Exemptions

 (a) Deed of power executed on the
 occasion of a marriage between Muhammadans.

 (b) Hindus, that is to say, any settlement
 of immovable property executed by a Buddhist in Burma for a religious purpose in which no value has been specified on which a duty of Rs.10 has been paid.

 B.-Revocation of - The same duty as a
 Conveyance (No.23) for a sum equal to the amount or value of the property
 concerned, are set forth in the instrument of
 Revocation, but not
 exceeding thirty-three
 rupees.

 See also TRUST (No.64)


## 59. SHARE WARRANTS to bearer
 issued under the Companies Act, 1956.

 Share warrant when issue by a Company in pursuance of the
 Companies Act, 1956, Section 114, to have effect only upon payment, as Composition for the duty, to the Collector of Stamp revenue of
 (a) one-and-a-half per centum of the
 whole subscribed capital of the company, or


## One and a half time the duty payable one Conveyance (No.23) for a consideration equal to the nominal amount of the shares specified in the warrant.


## Act I 1956

 Act I of 1956


-----

## (b) if any company which has paid
 the said duty or composition in full, subsequently issues an
 addition to its subscribed capital one-and-a-half per centum of the additional capital so issued.

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

 61. SURRENDER OF LEASE –

 (a) when the duty with which the
 lease is chargeable does not exceed seven rupees and fifty paise.


## Twenty-five paise.

 The duty with which such leases chargeable.


## (b) In any other case         ... Nineteen rupees and eighty paise.

 Exemptions

     Surrender of lease, when such lease is exempted from duty.


## 63. TRANSFER OF LEASE BY way of
 Assignment, and not by way of underlease.

 Exemptions

 Transfer of any lease from duty.

 64. TRUST –

 A-Declaration of or concerning any property when made by any writing not being a will.


## The same duty as a
 Conveyance (No.23) for a consideration equal to the amount of the consideration for the transfer.

 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-three


-----

## -Revocation of or concerning
 property when made by any
 document other than a will.
 See also settlement (No.58).

 Valuation.- See Appraisement (No.8)

 65. Warrant for goods, that is to say, any
 instrument evidencing the title of any person therein named, or his assigns, or the holder thereof to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.

[Vide Meghalaya Act 22 of 1980, s. 2]


## rupees.

 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-three paise.

 One rupee thirty paise.


## Amendment of Schedule I.—In Schedule I to the Indian Stamp Act,1899 as amended by the
 Indian Stamp (Meghalaya Amendment) act, 1980 (Act 22 of 1980)
 (i) in article 22, for the words “Three rupees sixty paise” occurring in the second
 column, the words “Thirty-nine rupees sixty paise” shall be substituted;

 (ii) in article 23, after the words “Thirty-nine rupees sixty paise”, “Fifty-two rupees
 eighty paise” and “Sixty-six rupees” occurring in the second column at the end of the article and before the proviso, the words “for every one thousand rupees” shall respectively be added; and 

 [Vide Meghalaya Act 15 of 1981, s. 2]

**Amendment of Section I of Act 2 of 1899.— In schedule I to the Indian Stamp Act, 1899 for**

Articles 1 to 10, 12, 15, to 20, 22 to 26, 28, 29, 31 to 36, 38 to 46, 48, 50, 51, 54 to 61 and 63 to 65 the
following shall be substituted namely:
## Description of instrument Proper stamp duty


## “1. ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass book) or on a separate piece of paper when such book or paper is left in the creditor’s possession: provided that such
 acknowledgement does not contain any promise


## One Rupee


-----

## to pay the debt or any stipulation to pay interest or to delivery any goods or other property.
 1.ADMINISTRATION-BOND including a 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 does not exceed Rs. 1,000

 (b) In any other case 

 2.ADOPTION-DEED, that is no say, any
 instrument (other than a will) recording an adoption, or conferring or purporting to confer an authority to adopt. 

 3.AFFIDAVIT, including and affirmation or declaration in the case of person by law allowed to affirm or declare instead of swearing. 

 Exemptions
 Affidavit of declaration in writing when made – (a) As a condition of enlistment under the Indian
 Army Act, 1950; 

 (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 enabling any person to
 receive any pension or charitable allowance. 

 4. AGREEMENT AND MEMORANDUM OF
 AN AGREEMENT –


## Act V of 1873. Act XXXIX of 1925.
 The same duty as a bond (No. 15) for such amount
 Twenty four rupees

 Forty eight rupees

 Five rupees

 Act XLVI of 1950


## (a) If relating to the sale of bill of exchange. One rupee
 (b) If relation to the sale of a Government Subject to a maximum of
 Security.  sixty four rupees for every Rs.
 10,000 per part thereof the value of the security.
 (c) If relating to the purchase or sale of shares,
 script stocks bond, debentures stocks or any other marketable security of a like nature in or of any incorporated company of other body corporate- 


-----

## Description of instrument

 (i) When such agreement or memorandum of an
 agreement is with or through a member of between members of a stock Exchange
 recognised under the Securities Contracts Regulation Act, 1956; 


## Proper stamp duty

 One Rupee for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be 


## Act XIIL of 1956 


## (ii) In other cases; Rupee one for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be. 


(d) If executed for service or for performance of work

of any estate whether held by one person, or by
more persons than one as co-owners, and whether
is one or more blocks, and situated in Meghalaya
where the advance given under such agreement
does not exceed fifty rupees;


One Rupee.


(e) If not, otherwise provided for. Three Rupees.

**Exemptions**

AGREEMENT FOR MEMORANDUM OF AN
AGREEMENT
(a) For or relating to the sale of goods or merchandise

exclusively not being a more or memorandum
chargeable under No. 43;

(b) Made in the form of tenders to the Government of

India for or relating to any loan.

AGREEMENT TO LEASE –

LEASE (No. 35)

**5.AGREEMENT RELATING TO DEPOSIT OF**
TITTLE-DEEDS PAWN OR PLEDGE, that is to say
any instrument evidencing an agreement relating to

## Description of instrument

 (1) The deposit of little-deeds or instruments
 constituting or being evidence of the little to any property whatever (other than a marketable security), or 

 (2) The pawn or pledge of moveable property,
 where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan of existing or further debt

## Proper stamp duty


-----

## (a) If such load or debt is repayable on demand or
 more than three instrument evidencing the agreement- 

 (i) If the amount of loan does not exceed Rs. 500.

 (ii) If it exceeds Rs. 500 and does not exceed Rs.
 1,000.

 (iii)And for every Rs. 1,000; or part thereof in
 excess of Rs. 1,000.

 (b) If such loans or debt is repayable not more the
 three months from the date of such instrument 

 EXEMPTIONS

 Instrument of pawn or pledge of goods unattested.
 6. APPOINTMENT IN EXECUTION OF
 POWER (a) Where the value of the property does not
 exceed Rs. 1,000.

 (b) In any other case; 

 7. APPRAISEMENT OR VALUATION made
 otherwise than under an order of the court in the course of a suit- 

 (a) Where the amount does not exceed Rs. 1,000 
 (b) In any other case. 

 EXEMPTIONS

 8.APPRAISEMENT OR VALUATION made for
 the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law. 

 (a)Appraisement of crops for the purpose of
 ascertaining the amount to be given to a landlord as rent. 

 9.APPRENTICESHIP-DEED, including every
 writing relating to the service or tuition of any apprentice clerk of servant placed with any master to learn any profession, trade or employment. 


## Four Rupees.
 Eight Rupees.
 Eight Rupees.
 Half the duty payable under sub-clause (a)

 Forty Rupees;
 Seventy one Rupees;

 The same duty as a Bond (No. 15) for such amounts.  Twenty four Rupees.

 Twenty four rupees.


-----

## Exemptions

 Instrument of apprenticeship executed by a Magistrate Apprentices Act, 1961, or by, which a person is apprenticed by or at the charge of any public charity. 

 10. ARTICLES OF ASSOCIATION OF A
 COMPANY- 

 (a) Where the company has no share capital or
 the nominal share capital does not exceed Rs. 2,500; 

 (b) Where the nominal share capital exceed Rs.
 2,500; but does not exceed Rs. 5,000. 

 (c) Where the nominal share capital exceed Rs.
 5,000; but does not exceed Rs. 1,00,000.

 Description of instrument

 (d) Where the nominal share capital exceed Rs.
 1,00,000; 

 Exemptions

 Articles of any Association not formed for profit and registered under Section 25 of the Companies act, 1956,. See also Memorandum of Association of Company (No. 39). 
 ASSIGNMENT- See, conveyance (No. 23). Transfer (No.62), and Transfer of lease (No. 63), as the case may be.
 ATTORNEY- See Power-of-attorney (No. 48). 
 AUTHORITY TO ADOPT- See Adoption-deed (No. 3).

   12. AWARD that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than be an order of the Court in the course of a suit. 

 15. BOND (as defined by section (5), not
 being a DEBENTURE (No. 27), for not being


ACT LII of
1961

## Sixty nine rupees.

 Seventy nine rupees.

 One hundred nineteen rupees. 

 Proper stamp duty

 Two hundred thirty eight rupees.

 Act 1 of
 1956

 The same duty as a Bond (No. 15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum of Ninety nine rupees. 


-----

## otherwise provided for by this Act, or by the Court Fess Act, 1870- 
 Where the amount or value secured does not exceed Rs. 10; 
 Where it exceeds Rs. 10 and does not exceed Rs. 50; 
 Where it exceeds Rs. 50 and does not exceed Rs. 100; 
 Where it exceeds Rs. 100 and does not exceed Rs. 200; 
 Where it exceeds Rs. 200 and does not exceed Rs. 300; 

 Where it exceeds Rs. 300 and does not exceed Rs. 400; 
 Where it exceeds Rs. 400 and does not exceed Rs. 500; 
 Where it exceeds Rs. 500 and does not exceed Rs. 600; 
 Where it exceeds Rs. 600 and does not exceed Rs. 700; 
 Where it exceeds Rs. 700 and does not exceed Rs. 800; 
 Where it exceeds Rs. 800 and does not exceed Rs. 900; 
 Where it exceeds Rs. 900 and does not exceed Rs. 1,000; 
 And for every Rs. 500 or part thereof in excess of Rs.1,000.

     See Administration Bond (No.2) Bottomry Bond (No.16) Customs Bond (No.26). Indemnity Bond (No.34), Respondentia Bond (No.56), Security Bond (No.57).
 Exemptions

 Bond when executed by –

 (a) Headmen nominated under rules framed in
 accordance with the Bengal Irrigation Act, 1876, Section 99, for the due performance of their duties under than Act;

 (b) any person for the purpose of guaranteeing
 that the local income drive form private subscriptions to a charitable dispensary or hospital or any other subject of public utility, shall not be less than a specified sum per mensem. 


## One rupee. 

 One rupee.

 One rupee.

 Four rupees.

 Six rupees.

 Eight rupees.

 Eleven rupees.

 Fourteen rupees

 Seventeen rupees.

 Nineteen rupees.

 Twenty one rupees.

 Twenty four rupees 

 Thirteen rupees


## Bengal Act III of 1876


-----

## 16. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of a ship to enable him to preserve the ship or prosecute her voyage

 17. CANCELLATION, instrument of (including any instrument by which any instrument
 previously executed is cancelled), if arrested and not otherwise provided for.

     See also RELEASE (No. 55) Revocation of Settlement (No.58 B). Surrender of Lease (No. 61). Revocation of Trust (No. 65. B) 

 CERTIFICATE OF SALE ( in respect of each property put up as a separate lot and sold), granted to the purchase of any property sold by public auction by a Civil or Revenue Court, of Collector or other Revenue officer- 

 (a) Where the purchase money does not exceed
 Rs. 10; 

 (b) Where the purchase money does not exceed
 Rs. 10 but does not exceed Rs. 25; 

 (c) In any other case 

 19. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or little of the holder there or any other person, either to any shares scrip or stock in or of any incorporated company or other body corporate or to become proprietor of shares, scrip or stock in or any such company or body. 

 See also LETTER OF ALLOTMENT OF SHARES (No. 36).

 20. CHARTERED PARTY, that is to say any instrument (except an agreement for the hire of a tugsteamer), whereby a vessel, or some specified principal part thereof is let for specified purposes of the charterer, whether it includes a penalty clause or not. 


## The same duty as a Bond (No 15) for such amount.

 Twenty four rupees

 One rupee

 Two rupees
 The same duty as a
 conveyance (No. 23), for a consideration equal to the amount of the purchase
 money only. 

 One rupee

 Five rupees.


-----

## Description of instrument

 22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor, whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debt is secured to the creditors, or whereby provisions is made for the continuance of the debtor’s business under the supervisor of inspector or under letters of licence, for the benefit of his creditors. 

 23. CONVEYANCE (as defined by section 2 (10) not being a Transfer charged of exempted under No. 52- 

 Where it exceeds Rs. 50 and does not exceed Rs. 100; 

 Where it exceeds Rs. 100 and does not exceed Rs. 200; 

 Where it exceeds Rs. 200 and does not exceed Rs.  300; 

 Where it exceeds Rs. 300 and does not exceed Rs. 400; 

 Where it exceeds Rs. 400 and does not exceed Rs. 500; 

 Where it exceeds Rs. 500 and does not exceed Rs. 600; 

 Where it exceeds Rs. 600 and does not exceed Rs. 700; 

 Where it exceeds Rs. 700 and does not exceed Rs. 800; 

 Where it exceeds Rs. 800 and does not exceed Rs. 900; 

 Where it exceeds Rs. 900 and does not exceed Rs. 1,000; 

 For every Rs. 500 or part thereof in excess of Rs. 1,000 


## Proper stamp duty

 Forty eight rupees.

 Two rupees.

 Four rupees.

 Seven rupees.

 Ten rupees.

 Thirteen rupees.

 Eighteen rupees.

 Twenty one rupees. 

 Twenty five rupees.

 Twenty nine rupees.

 Thirty two rupees.

 Thirty six rupees.

 Eighteen rupees.


## Where it exceeds Rs. 50,000 and does not exceed Forty-eight rupees for every 


-----

## Rs. 90,000; 

 Where it exceeds Rs. 90,000 and does not exceed Rs. 1,50,000; 

 And where it exceeds Rs. 1,50,000; 


## one thousand rupees. 

 Sixty-four rupees for every one thousand rupees. 

 Seventy-nine rupees for
 every one thousand rupees. 


## Provided that where the “instrument” or the conveyance is in respect of an Industrial
 Loan certified as such by the Director of Industries, Meghalaya, the stamp duty shall be half of the above rate.
 Exemptions


## Assignment of copyright under the Indian Copyright Act, 1957. 

 CO-PARTNERSHIP DEED. See partnership (No. 46) 

 24. COPY OR EXTRACT Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees- 

 (i) If the original was not chargeable with duty,
 or if the duty with which it was chargeable does not exceed one rupee; 

 (ii) If any other case not falling within the
 provision of section 6A. 

 Exemptions
 (a) Copy of any paper which a public officer is
 expressly required by low to make or furnish for record in any public office or for any public purpose;

 (b) Copy of, or extract from any register relating
 to birth baptisms, naming, dedications, marriages, divorces, deaths or burials. 

 25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid- 
 (a) If the duty with which the original instrument
 is chargeable does not exceed two rupees; 

 (b) In any other case not falling within the
 provisions of section 6A


## Act XIV of 1957


## Three rupees.

 Five rupees.

 The same duty as is payable on the original. 
 Five rupees. 


-----

## Exemptions

 Counterpart of any lease granted to a cultivator, when such lease is exempted from duty. 
 26. CUSTOM-BOND  (a) Where the amount does not exceed Rs. 1,000;

 (b) In other case ... ... ... 

 28. DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees. 

 DEPOSIT OF TITLE DEEDS  See Agreement relating to Deposit of Title deeds, Pawn or Pledge (No. 6)

 DISSOLUTION OF PARTNERSHIP  See partnership (No. 46)

 29. DIVORCE- Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. 


## The same duty as bond (No. 15) for such amount 

 Thirty-two rupees.

 One rupee

 Sixteen rupees


## POWER- Instrument of, see settlement (No. 58)  Sixteen rupees
 DUPLICATE-See counterpart (No. 25) 


## 31. EXCHANGE OF PROPERTY- Instrument of. 

 EXTRACT-see copy (No. 24) 

 32. FURTHER CHARGE-  Instrument of, that is to say, any instrument imposing a further charge on mortgaged property
 (a) When the original mortgaged is one of the
 description referred to in clause (a) of article No. 40 (that is, with possession). 


## The same duty as
 conveyance (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. 

 The same duty as
 conveyance (No. 23) for a consideration equal to the


-----

## (b) When such mortgage is one of the description
 referred to in clause (b) of Article No. 40 (that is without possession):- 
 (i) If at the time of execution of the instrument of
 further charge possession of the property is given or agreed to be given under such instrument; 

 (ii) If possession is not so given. 

 33. GIFT- Instrument of not being a settlement (No. 58), or will or Transfer (No. 62) 

 HIRING AGREEMENT- Or agreement for service, see agreement (No. 5) 

 34. INDEMNITY BOND, INSPECTORSHIP DEED; see composition-Deed (No. 22). 

 35. LEASE-including and under lease or sub- lease and any agreement to let or sub-let:- 

 (a) Whereby such lease the rent is fixed and no
 premium is paid or delivered:- 

 (i) Where the lease purports to be for a term of
 less than one year; 

 (ii) Where the lease purports to be for a term of
 not less than one year but not more than five year; 


## amount of the further charge secured by such instrument.

 The same duty as
 conveyance (No. 23) for a consideration equal to the charge (including the original mortgage and any further charge a readymade), less than duty already paid on such original mortgage and further charge. 

 The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument. 

 The same duty as a
 conveyance (No. 23) for a consideration equal to the value of property as set forth in such instrument. 

 The same duty as section Bond (No. 57) for same amount 

 The same duty Bond (No. 15) for the whole amount payable or deliverable under such lease.

 The same duty as a Bond (No. 15) for the amount or value of the average annual rent reversed. 


## (iii) Where the lease purports to be for a term The same duty as a 


-----

## exceeding five years and not exceeding ten years; 

 (iv) Where the lease purports to be for a term exceeding ten years but not exceeding twenty years; 

 (v) Where the lease purports to be for a term
 exceeding twenty years but not exceeding thirty years; 

 (vi) Where the lease purports to be for a term exceeding thirty years but not exceeding one hundred years; 

 (vii) Where the lease purports to be for a term
 exceeding one hundred years or in perpetuity 

 (viii) Where the lease does not purport to be for
 any definite term; 

 (b) Where the lease granted for a fine or premium
 or for money advanced and where no rent is reserved. 


## conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reversed. 

 The same duty as a
 conveyance (No. 23) for a consideration equal to twice the amount or value of the average annual rent reversed. 

 The same duty as a
 conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent
 reversed. 

 The same duty as a
 conveyance (No. 23) for a consideration equal to four times the amount or value of the average annual rent
 reversed. 

 The same duty as a
 conveyance (No. 23) for a consideration 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 rent 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 consideration equal to three times the amount or value of the average annual rent
 reversed 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 consideration equal to the amount or value of such fine


-----

## (c) Where the lease granted for a fine or premium
 or for money advanced in addition to rent is reserved. 

 Exemptions
 Lease, executed in the case of cultivator and for the purpose of cultivation (including a lease of trees for the production of food or drinking), without 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 received does not exceed one hundred rupees.      In this exemption a lease for the purpose of cultivation shall include a lease of land for cultivation together with a home stand or tank.

**Explanation-when a lease under take to pay any**

recurring charge, such as Government revenue,
landlord’s share of cesses, or the owner’s share of
municipal rate or taxes, which is by law recoverable
from the lessor, the amounts so agreed to be paid by
lessee shall be deemed to be part of the rent.

36. LETTER OF ALLOTMENT OF SHARE; in any
company or proposed company or in respect of any
loan to be raised by any company or proposed
company.

See also CERTIFICATE OR OTHER DOCUMENT
(No. 19).


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

 The same duty as a
 conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium, or advance as set forth in the lease, in addition to the duty which would have been payable such lease, if no fine or premium or advance had been paid or delivered:

 Provided that in any case when agreement to lease is stamped with the ad volarem stamp required for a lease, and a lease in pursuance of such agreement is
 subsequently executed the duty on such lease shall not exceed one rupee and fifty five paise. 

 One rupee


## 38. LETTER OF LICENCE, that is to say any Thirty two rupees


-----

## agreement between a debtor and his creditors 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 of association under section 26 of the companies Act, 
 (b) If not so accompanied- 

 (i) Where the nominal share capital does not
 exceed one lakh of rupees. 

 (ii) Where the nominal share capital exceeds one
 lakh of rupees. 

 Exemptions
 Memorandum of any association not formed for profit and registered under Section 25 of the Companies Act, 1950 

 40. MORTGAGE-DEED not being in 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 mortgagor or agreed to be given 

 (b) When possession of the property or any part
 of the property comprised in such deed is not given by the mortgagor or agreed to be given. 

 Explanation- A mortgagor who gives to the mortgagee a power of attorney to collects rents or a lease of the property mortgaged or a part thereof is deemed to give possession within the meaning of the article. 

 (i) When a collateral or auxiliary or additional or
 substituted security, or by way or 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. 


## Ninety five rupees Act 1 of
 1956

 Two hundred thirty eight. 

 Three hundred ninety-six
 rupees. 

 Act 1 of
 1956

 The same duty a conveyance (No. 23), for a consideration equal to the amount secured by such deed. 

 The same duty a conveyance (No. 23), for a consideration equal to the amount secured by such deed. 

 Three rupees.


-----

## (ii) And for every Rs. 1,000 or part thereof secured
 in excess of Rs. 1,000 

 Exemptions

 (1) Instrument executed by persons taking
 advances under the Land Improvement Loans Act, 1883 or the Agriculturist’s Loan Act, 1884, or by their sureties as security for the repayment of such advances. 

 (2) Letter of hypothecation accompanying a bill
 of exchange. 

 (a) When the loan is repayable not more the three
 months from the date of instrument- 

 For every sum secured not exceeding Rs. 200, and 

 For every Rs. 200 or part thereof secured in excess of Rs. 200 

 (b) When the loan is repayable more than three
 months, but not more than eighteen months from the date of instrument- 


## Three rupees

 One rupee

 One rupee


## Act XIX of 1883 
 Act XII of 1884


## For every sum secured not exceeding Rs. 100 and One rupee
 For every Rs. 100 or part thereof secured in One rupee excess of Rs. 100 
 42. NOT ARIAL ACT, that is to say, any Five rupees. instrument, endorsement, note, attestation,
 certificate or entry not being a protest (No. 15) made or signed by Notary Public in the execution of the duties of his office, or by and other person lawfully acting as a Notary Public 
 See also Protest of Bill or Note (No.15)
 43. NOTE OR MEMORANDUM, sent by a Broker of Agent to his principal intimating the purchase or sale on account of such principal- 

 (a) Of any goods exceeding in value twenty One rupee rupees. 
 (b) Of any stock or marketable security exceeding One rupee for every Rs. in value twenty rupees.  5,000 or part thereof of the
 value of stock or security subject to a maximum of forty rupees. 
 44. NOTE OF PROTEST BY THE MASTER OF Three rupees. A SHIP- See also protest by the Master of ship (No. 15) 

 Order for the payment of money- See Bill of 


-----

## Exchange (No. 13)  45. PARTITION- Instrument of [as defined by section 2 (5)] 


## The same duty as a Bond (No. 15) for the amount of the value of the separated shares or shares of property.  N.B- The largest share
 remaining after the property is partitioned or if there are two or more shares of equal value and not smaller than any of the other share than 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 and
 agreement to divide property in severally is executed and a partition is effected in
 pursuance of such agreement the duly chargeable upon the instrument affecting such
 partition shall be reduced by the amount of duty paid in respect of first instrument but shall not be less than three rupees. 
 (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 five times the annual revenue.
 (c) Where a final order for effecting

a partition passed by any

Revenue authority or any Civil
Court or an award by an
arbitrator directing a partition is
stamped with the stamp required
for an instrument of partition and
an instrument of partition in
pursuance of such order or ward
is subsequently executed the
duty in such instrument shall not
exceed three rupees.


46. PARTNERSHIP


-----

A- Instrument of
(a) Where the capital of the partnership does not

exceed Rs. 1,000;

The same duty as a Bond (No. 15)

(b) In any other case. Sixty four rupees.

B – Dissolution of - Thirty two rupees.

PAWN OF PLEDGE – See

Agreement relating to deposit of Title deeds pawn
of pledge (No.6)

48. POWER OF ATTORNEY
(as defined by section 2 (21) not being a XV
## (i) When executed for the sole Three rupees Act XV of
 purpose of procuring the registration of one 1882 or more documents in relation to a single transaction or for admitting execution of one or more such documents; 
 (ii) When required in suits or Three rupees
 proceedings under the presidency small Cause Courts Act, 1882; 
 (iii) When authorising one person or Five rupees
 more to act in a single transaction other than the case mentioned in clause (a); 
 (iv) When authorising not more than Twenty four rupees.
 five persons to act jointly and severally in more than one transaction or generally; 

 (v) When authorising more than five Forty-eight rupees
 persons but not more than ten persons to act jointly and severally in more than one transaction or generally; 

 (vi) When given for consideration The same duty as a Conveyance
 and authorising the attorney to sell any (No. 23) for the amount of the immovable property;  consideration. 

 (vii) In any other case. Four rupees for each authorised.


## Explanation - For the purpose of the Article more persons than one when belonging to the same firm shall be deemed to be one person 

 50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary public or other person lawfully acting as such is attesting the dishonour of a bill-of- exchange or promissory note. 


## N. B- The term “Registration” includes every operation
 incidental to registration under the Indian Registration Act 

 Five rupees


## Act XVI of 1908


## 51. PROTESTING BY THE MASTER OF A Five rupees


-----

## SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to adjustment of losses or the calculation or average and every declaration in writing made by him against the charters or consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully action as such. 
 See also Not of protest by the Master of a ship (No. 44) 

 54. RECONVEYANCE OF MORTGAGED
 PROPERLY- 
 (a) If the consideration for which the property The same duty as a Conveyance was mortgaged does not exceed Rs. 1,000  (No. 23) for the amount of the
 consideration as set forth in the conveyance. 

 (b)in any other case  Forty eight rupees. 

 55. RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23- A), whereby a person renounce a claim upon another person or against any specified property- 
 (a) if the amount of value of the claim does not The same duty as a Bond (No. exceed Rs. 1,000  15) for the amount or value as
 set forth in the release. 
 (b) in any other case  Twenty four rupees. 


## 56. RESPONDENTIA BOND, that is to say any instrument securing a loan on the cargo laden or, to be laden on Board a ship and making repayment contingent on the arrival of the cargo at the port of destination. 


## The same duty as a Bond (No. 15) for the amount of the loan secured. 


-----

## Description of instrument

 REVOCATION OF ANY TRUST ON
 SETTLEMENT-  See settlement (No. 58), Trust (No. 64) 
 57. SECURITY BOND OR MORTGAGE 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 executed by a surety to secure the due performance of a contact- 

 (a) when the amount secured does not exceed Rs. 1,000 

 (b) in any other case 

 Exemptions

 Bond or other instrument, when executed- 
 (a) By headmen nominated under rules framed
 in accordance with the Bengal Irrigation Act, 1876, section 99, for due performance of their under that Act; 

 (b) By any person for the purpose of
 guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital, or any other object of public utility’ specified sum per mensem. 

 (c) Under No.—3—A of the rules made by the
 Government of Bombay in Council under section 70 of the Bombay Irrigation Act, 1879.

 (d) Executed by persons taking advances under
 the Land Improvement Loans Act, 1883, or the Agriculturist’s Loans Act, 1884, or by their sureties, as securities for the repayment of such advance;

 (e) Executed by officers of Government of their
 sureties to secure the due execution of an Officer or the due accounting for the money or other property received by virtue thereof; 

 58. SETTLEMENT-  A- Instrument of (including a deed of power)


## Proper stamp duty

 The same duty as a Bond (No. 15) for the amount secured. 

 Twenty four rupees. 

 Ben Act III of 1876

 Bom Act
 VIII of
 1879 

 Act XIX of 1883 

 Act XII of 1884 

 The same duty as a Conveyance (No. 23) for sum equal to the amount or value of the property settled as set forth in such settlement; 


-----

## Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and on instrument of settlement in pursuance of such agreement is subsequently
 executed, the duty on such
 instrument not shall exceed two rupees. 
 Exemptions

 (a) Deed of power executed on occasion of a
 marriage between Muhammadans.

 (b) Hindus, that is to say, any settlement of
 immovable property executed by a Budhist in Burma for a religious purpose in which no value has been specified and on which a duty of Rs. 10has been paid. 

 B-Revocations of - The same duty as a Conveyance (No. 23) for a sum equal to the amount or value of the property concerned, as set for in the instrument of revocation, but not exceeding forty rupees. 

 See also TRUST (No. 64)


## 59.—SHARE WARRANTS to bearer issued under the Companies Act, 1956. 

 Exemptions

 Share warrant when issued by a Company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for the duty, to the collector of Stamp revenue of- 

 (a) One-and-a-half per centum of the whole
 subscribed capital 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 capital one- and-a-half per centum of the additional capital so issued. 


## One and a half time the duty payable on conveyance (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant. 


## Act I of 1956. 

 Act I of 1956.


-----

## 60. SHIPPING ORDER for relating to the conveyance of goods on board of any vessel. 

 61. SURRENDER OF LEASE- 

 (a) When the duty with which the lease is chargeable, does not exceed seven rupees and fifty paise. 

 (b) in any other case 

 Exemptions

 Surrender lease when such leases is exempted from duty. 

 63. TRANSFER OF LEASE  By way of Assignment, and not by way of under lease.

 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, property when
made by any document other than a will.

See also settlement (No. 58)

Valuation- See Appraisement (No. 8)

65. Warrant for goods, that is to say, any instrument
evidencing the title of any person therein named, or
his assigns, or the holder thereof, to the property in
any goods lying in or upon any dock, warehouse or
wharf such instrument being signed or certified by
or on behalf of the person in whose custody such
goods may be.

## [Vide Meghalaya Act 11 of 1990, s. 2]


## One rupee.

 The duty with which such leases chargeable. 

 Twenty four rupees

 The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the consideration for the transfer. 

 The same duty as 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 forty rupees. 

 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 forty rupees. 

 Two rupees. 


-----

## Amendment of Schedule I of Act 2 of 1899.— In Schedule I, to the Indian Stamp Act, 1899
 for Article 1 to 10,12,15 to 20,22 to 26,28,29,31 to 36,38 to 46,48,50,54 to 61 and 63 to 65 the following shall be substituted, namely:

## “Description of instrument

 “1 ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass book) or on a separate piece of paper when such book or paper is left in the creditor’s possession :  Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property.

 “2. ADMINISTRATION-BOND including a bond, given under section 6 of the Government Saving Bank Act, 1873, Act V of 1873 or section 291 or section 376 of the Indian Succession Act, 1925 (Act XXXIX of 1925)- 

 (a) Where the amount does not exceeds Rs.
 1,000 


## Proper stamp duty

 Two rupees.

 The same duty as a bond (No. 1) for such amount. 


## (b) In any other case Thirty rupees.


## “3 ADOPTION-DEED, that is to say any instrument (other than a will) recording an adoption, or conferring or purporting to confer an authority to adopt. 

 “4 AFFIDAVIT, including and affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing. 

 Exemptions

 Affidavit or declaration in writing when made – 
 (a) as a condition of enlistment under the Indian
 Army Act, 1950 (Act XLVI of 1950).

 (b) for immediate purpose of being filed or
 used in any Court or before the officer of any Court; or

 (c) for the sole purpose of enabling any person


## Sixty rupees

 Seven rupees


-----

## to receive any pension or charitable allowance. 

 “5 AGREEMENT OR MEMORANDUM OF AN AGREEMENT- 

 (a) If relating to the sale of a bill of exchange;  Two rupees


## (b) If relating to the sale of a Government security;

 (c) If relating to the purchase or sale of shares, scrips, stocks bond, debentures, debenture stocks or any other marketable security of a like nature in or of any incorporate company of other body corporate- 

 (i) When such agreement or memorandum of an    agreement is with or through a Member    between members of a Stock Exchange    recognised under the Securities Contracts   (Regulation) Act, 1956; Act XIIL of 1956. 

 (ii) In other cases; 

 (d) If executed for service or for performance of work in any estate whether held by one person, or by more persons than one as co-owners, and whether is one or more blocks, and situated in Meghalaya where the advance given under such agreement does not exceed fifty rupees; 

 (d) If not, otherwise provided for. 

 Exemptions

 “AGREEMENT OR MEMORANDUM OF AN AGREEMENT- 

 (a) For or relating to the sale of goods or merchandise exclusively, not being a note or memorandum chargeable under No. 43; 
 (b) Made in the form of tenders to the Government of India for or relating to any loan- 


## Subject to a maximum of sixty four rupees for every Rs.10,000 or part thereof of the value of the security 

 Two rupees for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be.

 Rupees two for every Rs. 2,500 or part thereof of the value of the security at the time of its purchase or sale, as the case may be. 

 Two rupees

 Four rupees


-----

## “Description of instrument

 AGREEMENT TO LEASE-  Lease (No.35) 
 “6 AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to- 

 (1) The deposit of title-deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security), or 
 (2) The pawn or pledge of movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan of an existing or future debt- 

 (a) If such loan or debt is repayable on demand or more than three months from the date of instrument evidencing the agreement- 

 (i) If the amount of loan does not exceed Rs. 500; 
 (ii) If it exceeds Rs. 500 and does not exceed Rs. 1,000; 

 (iii) And for every Rs. 1,000 or part thereof in excess of Rs. 1,000 

 (b) If such loans or debt is repayable not more than three months from the date of such instrument. 

 Exemptions

 Instrument of pawn or pledge of goods if unattested. 
 “7. APPOINTMENT IN EXECUTION OF A POWER  Whether of trustees or of property, movable or immovable, where made by any writing not being a will
 (a) Where the value of the property does not exceed Rs. 1,000; 


## Proper stamp duty

 Five rupees

 Ten rupees

 Ten rupees

 Half the duty payable under sub- clause (a)

 Fifty rupees.


## (b) In any other case  Eighty-nine rupees


-----

## “8. APPRAISEMENT OR VALUATION made otherwise than under an order of the court in the course of suit- 

 (a) Where the amount does not exceed Rs. 1,000 

 (b) In any other case 

 Exemptions

 (a) APPRAISEMENT OR VALUATION made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
 (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. 

 “9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice clerk or servant placed with any master to learn any profession, trade or employment. 

 Exemptions

 Instrument of apprenticeship executed by a Magistrate under the Apprenticeship Act, 1961 (Act LII of 1961) or by, which a person is apprentice by or at the charge of any public charity. 

 “10. ARTICLES OF ASSOCIATION OF A COMPANY-  (a) Where the company has no share capital or
 the nominal share capital does not exceed Rs. 2,500; 

 (b) Where the nominal share capital exceeds Rs.
 2,500 but does not exceed Rs. 5,000.

 (c) Where the nominal share capital exceeds
 Rs. 5,000 but does not exceeds Rs. 1,00,000

 (d) Where the nominal share capital exceeds Rs.
 1,00,000 


## The same duty as a board (No. 15) or such amount. 

 Thirty rupees

 Thirty rupees.

 Eighty seven rupees
 Ninety-nine rupees
 One hundred forty nine rupees
 Two hundred ninety eight rupees


-----

## Exemptions

 Articles of any association not formed for profit and registered under Section 25 of the Companies Act, 1956 (Act I of 1956). See also memorandum of Association of Company (No. 39). 

 Note
 ASSIGNMENT-See conveyance (No.23).
 Transfer (no. 62) and Transfer of lease (No. 63), as the case may be.
 ATTORNEY-See Power-of-attorney (No. 48)
 AUTHORITY TO ADOPT-See Adoption-deed (No. 3)
 “12. AWARD, that is to say, any decision 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. 
 “15. BOND (as defined) by section 2 (5), not being a DEBENTURE (No. 27), and not being otherwise provided for by this Act, or by the Court fees Act, 1870 (Act VII of 1870). 

 Where the amount or value secured  does not exceed Rs. 10.
 Where it exceeds Rs. 10 and does not  exceed Rs. 50. 
 Where it exceeds Rs. 50 and does not  exceed Rs.100. 
 Where it exceeds Rs. 100 and does not  exceed Rs. 200. 
 Where it exceeds Rs. 200 and does not  exceed Rs. 300. 
 Where it exceeds Rs. 300 and does not  exceed Rs. 400.
 Where it exceeds Rs. 400 and does not  exceed Rs. 500 
 Where it exceeds Rs. 500 and does not  exceed Rs. 600 
 Where it exceeds Rs. 600 and does not  exceed Rs. 700 
 Where it exceeds Rs. 700 and does not  exceed Rs. 800 
 Where it exceeds Rs. 800 and does not  exceed Rs. 900 


## The same duty as a Bond (No. 15) for the amount or value of the property to which the award relates as set forth in such award subject to a maximum of Ninety nine rupees 

 Two rupees

 Two rupees

 Three rupees

 Five rupees 

 Eight rupees

 Ten rupees

 Fourteen rupees

 Eighteen rupees

 Twenty two rupees

 Twenty four rupees

 Twenty seven rupees


-----

## Where it exceeds Rs. 900 and does not  exceed Rs. 1000 
 and for every Rs. 500 or part thereof in excess of Rs. 1,000  See Administration Bond (No. 2), Bottomry Bond (No. 16) Customs Bond (No. 26), Indemnity Bond (No. 34), Respondential Bond (No. 56), Security Bond (No. 57) 
 Exemptions

 Bonds when executed by- 

 (a) Headmen nominated under rules framed in
 accordance with Bengal Irrigation Act, 1876, (Bengal Act, III of 1876) Section 99, for the due performance of their duties under that Act; 

 (b) Any person for the purposed 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. 

 “16 BOTTOMRY BOND, that is to say, any instrument where by the master of a sea-going ship borrows money on the security of a ship to enable him to preserve the ship or prosecute her voyage. 

 “17 CANCELLATION, instrument of
 (including any instrument by which any instrument previously execute is cancelled), if attested and not otherwise provided for. 

 See also RELEASE (No. 55) Revocation of Settlement (No. 58-B), Surrender of Lease (No.61), Revocation of Trust (No. 64-B) 

 “18 CERTIFICATION OF SALE (in respect of each property put up a separate lot and sold), granted to the purchase of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer- 

 (a) Where the purchase money does not exceed Rs. 10  (b) Where the purchase money exceed Rs. 10 but does not exceed Rs. 25; 


## Thirty rupees

 Seventeen rupees

 The same duty as a Bond (No. 15) for such amount 

 Thirty rupees

 Two rupees
 Three rupees


-----

## (c) In any other case ..... 

 “19.CERTIFICATE OR OTHER
 DOCUMENT, evidencing the right or title of the holder thereof or any other person, either to any shares, scrip or stock in or of any Incorporated company or other body corporate or to become proprietor of shares, scrip or stock in or any such company or body.

 See also LETTERS OF ALLOTMENT OF SHARES (No.36) 

 “20. CHARTERED PARTY that is to say any instrument (except an agreement for the hire of a tugsteamer), whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. 

 “22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor, whereby the conveys his property for the benefit of his creditors or whereby payment of a composition or divident on their debt is secured to the creditors, or whereby provision is made for the continuation of debtor’s business under the supervision of inspectors or under letters of license, for the benefit of his creditors. 

 “23 CONVEYANCE (as defined by section 2(10) not being a Transfer charged or exempted under No. 52- 

 Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs.50; 

 Where it exceeds Rs. 50 but does not exceed Rs. 100; 
 Where it exceeds Rs. 100 but does not exceed Rs. 200 
 Where it exceeds Rs. 200 but does not exceed Rs.300 
 Where it exceeds Rs. 300 but does not exceed Rs.400 
 Where it exceeds Rs. 400 but does not exceed Rs.500 


## The same duty as a conveyance (No. 23), for a consideration equal to the amount of the purchase money only. 
 Two rupees

 Seven rupees

 Sixty rupees

 Three rupees

 Five rupees 

 Nine rupees 

 Thirteen rupees 

 Seventeen rupees 

 Twenty three rupees


-----

## Where it exceeds Rs. 500 but does not exceed Twenty seven rupees  Rs.600 
 Where it exceeds Rs. 600 but does not exceed Thirty two rupees  Rs.700 
 Where it exceeds Rs. 700 but does not exceed Thirty seven rupees  Rs.800 
 Where it exceeds Rs. 800 but does not exceed Forty rupees  Rs.900 
 Where it exceeds Rs. 900 but does not exceed Forty five rupees  Rs.1000 
 For every Rs.500 or part thereof in excess of Twenty three rupees  Rs. 1,000; 
 Where it exceeds Rs. 50,000 but does not Sixty rupees for every one exceed Rs.90,000  thousand rupees 
 Where it exceeds Rs. 90,000 but does not Eighty rupees for every one exceed Rs.1,50,000  thousand rupees 
 And where it exceeds Rs. 1,50,000;  Ninety-nine rupees for every one thousand rupees 
          Provided that where the “instrument” or the conveyance is in respect of an industrial Loan certified as such by the Director of Industries Meghalaya the Stamp duty shall be half of the above rate. 
 Exemptions

 Assignment of copyright under the Indian Copyright Act, 1957. (Act XIV of 1957) 
 CO-PARTNERSHIP DEED see Partnership (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 law for the time being in force relating to court fees- 


## (i) If the original was not chargeable with
 duty, or if the duty with which it was chargeable does not exceed one rupee; 

 (ii) If any other case not falling within the
 provision of section 6A 

 Exemptions

 (a) Copy of any paper which a public officer is
 expressly required by law to make or furnish for record in any public office or for any public purpose; 

 (b) Copy of, or extract from any register


## Four rupees 
 Seven rupees 


-----

## relating to births, baptisms, naming,
 dedications marriages, divorce, deaths or burials. 

 25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid- 

 (a) If the duty with which the original
 instrument is chargeable does not exceed two rupees;

 (b) In any other case not falling within the
 provisions of section 6A. 

 Counterpart of any lease granted to a cultivator when such lease is exempted from duty. 

 26. CUSTOM-BOND- 
 (a) Where the amount does not exceed Rs.1,000 
 (b) In any other case 

 28. DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees.

 DEPOSIT OF TITLE DEEDS  See agreement relating to Deposit of Title deeds, pawn or Pledge (No. 6).

 DISSOLUTION OF PARTNERSHIP See partnership (No. 46)

 “9. DIVORCE-Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.

 DOWER-Instrument of, see settlement (No. 58)


## The same amount as bond (No. 15) for such amount.
 Forty rupees 

 Two rupees 

 Twenty rupees 


-----

## DUPLICATE-see counterpart (No. 25) 

 “31. EXCHANGE OF PROPERTY-Instrument of. 

 EXTRACT-See copy (No. 24) 

 “FURTHER CHARGE-INSTRUMENT of,
 that is to say, any instrument imposing a further charge on mortgaged property- 

 (a) When the original mortgage is one of the description referred to in clause (a) of Article No.40 (that is, with possession). 
 (b) When such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, without possession):- 

 (i) If at the time of execution of the instrument
 of further charge possession of the property is given or agreed to be given under such instrument 

 (ii) If possession is not so given 

 “33. GIFT-Instrument of not being a settlement (No. 58), or will or Transfer (No. 62) 

 HIRING AGREEMENT- Or agreement for service, see agreement (No.5) 

 “34. INDEMNITY BOND. 

 INSPECTORSHIP DEED; see composition- Deed No. 22 


## The same duty as conveyance (No.23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. 

 The same duty as a conveyance (No.23) for a consideration equal to the amount of the further charge secured by such
 instrument. 

 The same duty as a conveyance (No.23) for a consideration equal to the total amount of the total amount of the charge (including the original mortgage and any further charge already made), less the duty already paid on such original mortgage and further charge. 

 The same duty as a Bond (No.15) for the amount of the further charge secured by such
 instrument. 

 The same duty as a conveyance (No.23) for a consideration equal to the value of the property as set forth in such instrument. 

 The same duty as a security Bond (No. 57) for the same amount. 


-----

“35. LEASE-including and under lease or sub-lease
and any agreement to let or sub-let:
(a)Whereby such lease the rent is fixed and no
premium is paid or delivered:
(i) Where the lease purports to be for a term of less
than one year;

(ii) Where the lease purports to be for a term of not
less than one year but not more than five years;

(iii) Where the lease purports to be for a term
exceeding five years and not exceeding ten years;

(iv) Where the lease purports to be for a term
exceeding ten years and not exceeding twenty
years;

(v) Where the lease purports to be for a term
exceeding twenty years and not exceeding thirty
years;

(vi) Where the lease purports to be for a term
exceeding thirty years and not exceeding one
hundred years;

(vii) Where the lease purports to be for a term
exceeding one hundred years or in perpetuity;

(viii) Where the lease does not purport to be for any
definite term;


## The same duty as a Bond (No. 15) for the whole amount payable or deliverable under such lease.
 The same duty as a Bond (No.15) for the amount or value of the average annual rent reserved. 

 The same duty as a conveyance (No.23) for a consideration equal to the amount or value of the average annual rent reserved 
 The same duty as a conveyance (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved. 
 The same duty as a conveyance (No.23) for a consideration equal to three times the amount or value of the average annual rent reserved. 

The same duty as a conveyance
(No.23) for a consideration equal to
four times the amount or value of the
average annual rent reserved.

The same duty as a conveyance
(No.23) for a consideration equal in
the case of a lease granted solely for
agricultural purpose 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 consideration 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 for a fine or premium,
or for money advanced and where no rent is
reserved;

(c) Where the lease is granted for a fine or
premium, or for money advanced in additions 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 drinking), without
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
received 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 home stand or tank.

Explanation:- When a lease under takes to pay any
recurring charge, such as Government revenue,
land lord’s share of cesses, or the owner’s share of
Municipal rates or taxes, which is by law
recoverable from the lessor, the amounts so agreed
to be paid by the lesse shall be deemed to be part of
the rent .

“36. LETTER OF ALLOTMENT OF SHARES; in
any company or proposed company or in respect of
any loan to be raised by any company or proposed
company.

See also CERTIFICATE OR OTHER

DOCUMENT (No.19).

“38.LETTER OF LICENSE, that is to say any
agreement between a debtor and his creditors that
the letter shall, for a specified time suspend their
claims and allow the debtor to carry on business at
his own discretion.


The same duty as a conveyance
(No.23) for a consideration equal to
the amount or value of such line
premium or advance as set forth in
the lease.

The same duty as a conveyance
(No.23) for a consideration equal to
the amount or value of such line
premium or advance as set forth in
the lease in addition to the duty
which would have been payable such
lease, if no fine or premium or
advance had been paid or delivered:
Provided that, in any case when
an agreement to lease is stamped
with the advolorem stamp required
for a lease, and a lease in pursuance
of such agreement is subsequent
executed the duty on such lease shall
not exceed one rupee and fifty five
paise.

Two rupees

Forty rupees


-----

“39.MEMORANDUM OF ASSOCIATION OF A
COMPANY
(a) If accompanied by articles of association under
section 26 of the Companies Act, 1956

(b) If not so accompanied

(i) Where the normal share capital does not exceed

one lakh of rupees

(ii) Where the nominal share capital exceeds one

lakh of rupees

**Exemption**

Memorandum of any association not formed for
profit and registered under Section 25 of the
Companies Act, 1956

“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) of
Security Bond (No.57).

(a) When possession of the property or any part of

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

(b) When possession of the property or any part of

the property comprise in such deed is not given
by the mortgagor nor agreed to be given;

Explanation-A mortgagor who gives to the
mortgagee a power of attorney to collect rents or a
lease of the property mortgaged or a part thereof is
deemed to give possession within the meaning of
this article.

(c) (i)When a collateral or 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 part thereof
secured in excess of Rs. 1,000


One hundred nineteen rupees (Act I
of 1956)

Two hundred ninety eight rupees.

Four hundred ninety five rupees.

(Act. I of 1956)

The same duty as a conveyance
(No.23) for a consideration equal to
the amounts secured by such deed.

The same duty as a Bond (No.15) for
the amount secured by such deed

Four rupees

Four rupees


-----

**Exemption**

(1) Instrument executed by persons taking advance
under the Land Improvement Loans Act. 1883, or
the Agriculturist’s Loan Act, 1884.) or by their
sureties as security for the repayment of such
advance.

(2) Letter of the hypothecation accompanying a bill
of exchange.

“41. MORTGAGE OF CROP, in including any
instrument evidencing an agreement to secure the
repayment of a loan made upon any mortgage of a
crop, whether the crop is or is not in existence at
the time of the mortgage
(a) When the loan is repayable not more than three
months from the date of the instrument.

For every sum secured not exceeding Rs.200 and

For every Rs.200 of part thereof secured in excess
of Rs.200

(b) When the loan is repayable more than three
months, but not more than eighteen months from
the date of instrument
**Exemption**

“42.NOTARIAL ACT, that is to say any
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 the 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 value twenty rupees;

(b) Of any stock or marketable security exceeding
in value twenty rupees.

“44. NOTE OF PROTEST BY THE MASTER OF
A SHIP- See also protests by the master of ship
(No.51).


(Act XIX of 1883)

Two rupees

Two rupees

Seven rupees

Two hundred ninety eight rupees.

Two rupees

Two rupees for every Rs.5,000 or
part thereof of the value of the stock
or security subject to a maximum of
forty rupees


-----

Order for the payment of moneySee Bill Exchange (No.13).

“45. PARTITION- Instrument of [as defined by
section 2 (15)]

46. PARTNERSHIP
A-Instrument of
(a) Where the capital of the partnership does not
exceed Rs.1,000

(b) In any other case


The same duty as a Bond (No.15) for
the amount of the value of the
separated shares or shares of the
property.
**N.B- The largest share remaining**
after the property is partitioned or if
there are two or more shares of equal
value and not smaller than any of the
other share than 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 severally is executed and
a partition is affected in pursuance of
such agreement the duty chargeable
upon the instrument affecting such
partitions shall be reduced by the
amount of duty paid in respect of
first instrument but shall not be less
than four rupees.

(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 five times the annual
revenue.
(c) Where a final order for affecting a
partition passed by any Revenue
authority or any Civil Court or an
award by an arbitrator directing a
partition, is stamped with the stamp
required for an instrument of

partition and an instrument of

partition in pursuance of such order
or award is subsequently executed
duty in such instrument shall not
exceed four rupees.

The same duty as a Bond (No. 15)

Eighty rupees


-----

B.-Dissolution of
Pawn or pledge-See Agreement relating to Deposit
of Title-deeds pawn or pledge (No.6)

“48. POWER OF ATTORNEY
(as defined by section 2(21) not being a proxy
(a) When executed for the sole purpose of
procuring the registration of one or more
documents in relation to a single transaction or for
admitting execution of one or more such
documents;

## (b) When required in suits or proceedings under the presidency small Cause Courts Act, 1882. 
 (c) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a); 
 (d) When authorising not more than five persons to act jointly and severally in more than one transaction or generally; 

 (e) When authorising more than five persons but not more than ten persons to act jointly and severally in more than one transaction or generally; 
 (f) When given for consideration and
 authorising the attorney to sell any immovable property; 

(g) In any other case

**Explanation-for the purpose of these Article More**
persons than one when belonging to the same firm
shall be deemed to be one person.

N.B.-the term “Registration” includes every

operation incidental to registration under the Indian
Registration Act, 1908 (ACT XVI of 1908).

“50. PROTEST OF BILL OR NOTE, that is to say,
any declaration in writing made by a Notary public
or other person lawfully acting as such, attesting
the dishonour of a bill-of-exchange or promissory
note.

“51. PROTEST BY THE MASTER OF A SHIP,
that is to say, any declaration of the particular of
her voyage drawn up by him with a view to
adjustment of losses or the calculation of averages
and every declaration in writing made by him
against the charters or consignees for not loading or
unloading the ship, when such declaration is
attested or certified by a Notary Public or other


Forty rupees

Four rupees

## Four rupees ACT XV of 1882 

 Seven rupees 

 Thirty rupees 

 Sixty rupees. 

 The same duty as a Conveyance (No.23) for the amount of the consideration 

Five rupees for each person

authorised

Seven rupees.

Seven rupees


-----

person lawfully acting as such.

## “54. RECONVEYANCE OF MORTGAGED PROPERTY- 

(a) If the consideration for which the property was
mortgaged does not exceed Rs.1,000


The same duty as conveyances (No.
23) for the amount of such

consideration as set forth in the
conveyance.


(b) In any other case Sixty 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 specified property

(a) If the amount of value of the claim does not
exceed Rs.1,000;

(b) In any other case

“56. RESPONDENTIA BOND, that is to say, any
instrument securing a loan on the cargo laden or to
be laden on board a ship and making repayment
contingent on the arrival of the cargo at the port of
destination.

REVOCATION OF ANY TRUST OR

SETTLEMENTSee settlement (No.58), Trust (No.64)

“57. SECURITY BOND OR MORTGAGE 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
secure the due performance of a contract
(a) When the amount secured does not exceed
Rs.1,000
(b) In any other case.

**Exemption**

Bond or other instrument, when executed(a) By headman nominated under rules framed in

accordance with the Bengal Irrigation Act,
1876, (Ben. Act III of 1876) section 99, for due
performance of their duties under that Act;

(b) By any person for the purpose of guaranteeing

that the local income derived from private
subscription to a charitable dispensary or


The same duty as a Bond (No.15) for
such or value as set forth in the
release.

Thirty rupees

The same duty as a Bond (No.15),
for the amount of the loan secured.

The same duty as a Bond (No.15) for
the amount secured.
Thirty rupees


-----

hospital, or any other object of public utility,
specified sum per mensem.

(c) Under No.-3-A of the rules made by the

Government of Bombay in Council under
section 70 of the Bombay Irrigation Act, 1879;
(Bom. Act VII of 1879)

(d) Executed by persons taking advances under the

Land Improvement Loans Act, 1883, (Act XIX
of 1883) or the Agriculturist’s Loans Act, 1884,
(Act XII of 1884) or by their sureties, as
sureties, as securities for the repayment of such
advance;

(e) Executed by officers of Government 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 SETTLEMENTA-Instrument of (including a deed of power)

**Exemption**

(a) Deed of power executed on the occasion of a

marriage between Muhammadans.

(b) Hindus, that is to say, any settlement of

immovable property executed by a Buddhist in
Burma for a religious purpose in which no
value has been specified and on which a duty of
Rs.10 has been paid.

B-revocation of
See also TRUST (No.64)
“59-SHARE WARRANTS to bearer issued under
the Company Act, 1956, (Act I of 1956)


The same duty as a conveyance
(No.23) for a sum equal to the
amount or value of the property
settled as set forth in such settlement;
Provided that, where an agreement to
settle is stamped with the stamp
required for an instrument of

settlement, and on instrument of
settlement in pursuance of such
agreement is subsequently executed,
the duty on such instrument shall not
exceed three rupees.

The same duty as a conveyance
(No.23) for a sum equal to the
amount or value of the property
concerned, as set for in the

instrument of revocation, but not
exceeding forty rupees.

One-and-a-half time the duty payable
on conveyance (No.23) for a

consideration equal to the nominal
amount of the shares specified in the
warrant.


-----

**Exemptions**

Share warrant when issued by a Company in
pursuance of the Companies Act, 1956, (Act I of
1956.) section 114, to have effect only upon
payment, as composition for duty, to the collector
of stamp revenue of—

(a) One-and-a-half per centum of the Whole

subscribed capital of the company, or

**(b)** If any of the company which has paid the said

duty or composition in full, subsequently issues
an addition to its subscribed capital one-and-ahalf per centum of the additional capital so
issued.

“60-SHIPPING ORDER for or relating to the
conveyance of goods on board of any vessel.
“61-SURRENDER OF LEASE
(a) When the duty with which the lease is

chargeable, does not exceed seven rupees
and fifty paise.

(b) In any other case

## Exemptions

Surrender of lease, when such lease is exempted
from duty.

“63-TRANSFER OF LEASE By way of

Assignment, and not by way of under lease.

**Exemptions**

Transfer of any lease exempt from duty.

“64.TRUSTA-declaration of or concerning, any property when
made by any writing not being a will.

B-Revocation of or concerning property when
made by any document other than a will.

See also Settlement (No.58) Valuation-See

Appraisement (No.8)

“65. Warrant for goods, that is to say, any
instrument evidencing the title of any person
therein named, or his assigns, or the holder thereof,
to the property in any goods lying in or upon any
dock, warehouse or wharf, such instrument being


Two rupees

The duty with which such lease is
chargeable.

Thirty rupees.

The same duty as a conveyance
(No.23) for a consideration equal to
the amount of the consideration for
the transfer.

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 fifty
rupees.

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 fifty
rupees.

Three rupees


-----

signed or certified by or on behalf of the person in
whose custody such goods may be.

[Vide Meghalaya Act 5 of 1993, s. 2]

## Amendment of Schedule – I.—In Articles 35 to schedule 1 of the Indian Stamp Act, 1899,
 (as amended by Meghalaya) after entry No. (c), new entry (d) shall be inserted as follows,
 Description of Instrument Proper stamp duty

 “d. Where lease is granted for mining of minerals:
 (i) Where the lease is granted for One rupee for every hundred rupees of the total 
 more than one year and not amount of the average annual royalty payable exceeding ten years calculated on the highest annual extraction of minerals
 as per approved mining plan.

 (ii) Where the lease is granted for Two rupees for every hundred rupees of the total
 more than ten years and not amount of the average annual royalty calculated on the
 exceeding twenty years highest annual extraction of minerals as per approved mining plan.


## (iii)Where the lease is granted for more
 than twenty years and not
 exceeding thirty years

 (iv)Where the lease is granted for more
 than thirty years and not exceeding fifty years.

 [Vide Meghalaya Act 6 of 2020, s. 2]

**Arunachal Pradesh**


## Three rupees of every hundred rupees of the total amount of the average annual royalty payable calculated on the highest annual extraction of minerals as per approved mining plan.

 Four rupees for every hundred rupees of the total amount of the average annual royalty payable calculated on the highest annual extraction of minerals as per approved mining plan."


**Amendment of Schedule-1 of Act No. 2 of 1899.—In the Indian Stamp Act, 1899 in Schedule-I (except**
for Item Nos. 13,14, 27, 37, 37, 47,49, 52, 53, 56, 62) for Item Nos 1,2,3,4,5,6,7,8,9,10, 11, 12,15, 16,
17,18, 19, 20, 22, 23, 24,25,26, 28, 29,30,31,33,34,35,36,38,39,40,41,42,43,44,

45,46,48,50,51,54,55,57,58, 59,60, 61,63, 64 and 65, the following shall be substituted, namely:-
Item No. Description of Instrument Proper Stamp-Duty

1 2

1. ACKNOWLEGDMENT of a debt exceeding twenty Rs. 20.oo
rupees in amount or value, written or signed by, or on
behalf of, a debtor in order to supply evidence of such
debt in any book (other than a banker’s Pass-Book) or
on a separate piece of paper when such book or paper is
left in the creditor’s possession;
Provided that such acknowledgement does not contain


-----

any promise to pay the debt or any stipulation to pay
interest or to deliver any goods or other property.

2. ADMINISTRATION-BOND including a bond given
under section 256 of Indian Succession Act, 1865 (10 of
1865), section 6 of the Government Saving bank Act, (5
of 1873), section 78 of the Probate and administration
Act, 1881 (5 of 1881), or section 9 of section 10 of the
Succession Certificate Act, 1889 (7 of 1889).

3. ADOPTION-DEED, that is to say, any instrument
(other than a will) recording an adoption or conferring
or purporting to confer an authority to adopt,
ADVOCATE, see Entry as an Advocate (No. 30)

4. AFFIDAVIT including an affirmation or declaration in
the case of person by law allowed to affirm or declare
instead of swearing.

Exemptions

Affidavit or declaration in writing when made
(a) as a condition of enrolment under the Indian Army
Act, 1911 (8 of 1911) or the Indian Air Force Act, 1932
(14 of 1932);

(b) for the immediate purpose of being filed or used in
any Court; or before he officer or any court; or

(c) for the sole purpose of enabling any person to
receive any pension or charitable allowance.

5. AGREEMENT OR MEMORANDUM OF

AGREEMENT


Rs. 50.00 in all cases.

Rs. 100.00

Rs. 10.00


(a) if relating to the sale of a bill of exchange; Rs. 5.00

(b) If relating to purchase or sale of shares, scripts,
stocks, bonds, debentures, debenture stocks or any other
marketable security of a like nature in or any
incorporated company or other body corporate
Three rupees for every Rs.5,000

(i) When such agreement or memorandum of an

or part thereof of the value of the

agreement is with or through a member or between

security at the time of, its

members of a stock exchange Recognized under the

purchase or sale as the case may

Securities Contracts (Regulation) Act, 1956.

be.

Five rupees for every Rs. 5,000
(ii) in other cases
or part thereof of the value of
the security at the time of its
purchase or sale as the case may
be.

(d) If executed for service or for performance of work in

Rs.5.00

any estate whether held by one person or by more
persons than one as co-owner and whether in one or
more blocks and situated in Arunachal Pradesh where
the advance given under such agreement does not exceed
one thousand rupees.

(e) If not, otherwise provided for Rs.10.00

**Exemptions**

Agreement or memorandum of agreement—


-----

(a) for or relating to the sale of goods or merchandise
exclusively not being a NOTE OR MEMORANDUM
chargeable under No. 43

(b) made in the form of tenders to the Central
Government for or relating to any loan ; Agreement to
Lease : See Lease (No. 35)

6. AGREEMENT BELATING TO DEPOSIT OF TITLEDEEDS, PAWN OR PLEDGE, that is to say, any
instrument evidencing an agreement relating to
(1) the deposit of title-deeds or instruments constituting
of being evidence of the tile to any property whatever
(other than a marketable security); or

(2) the pawn or pledge of movable property; where such
deposit, pawn or pledge has been made by way of
security for the repayment of money advanced or to be
advanced by way of loan or an existing or future debt,
(a) if such loan or debt is repayable on demand or more
than three months from the date of the instrument
evidencing the agreement.

(i) if the amount of the loan does not exceed Bs.

500

(ii) if it exceeds Rs. 500 and does not exceed Rs.

1000 and

(iii) for every Rs. 1000 or part thereof in excess
of Rs. 1000

(b) if such loan or debt is repayable not more than three
months from the date of such instrument.

7. APPOINTMENT IN EXECUTION OF A POWER,
whether of trustees or of property, movable or
immovable, where made by any writing not being a
will.

(a) where the value of the property does not exceed Rs.
1,000.


Rs. 50.00

Rs. 50.00

Rs. 10.00

Half the duty payable under subclause (a)

Rs.41.25


(b) In any other case
Rs.74.25

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 exceed Rs.1,000. The same duty as bond (15) for

such amount.

(b) in any other case
Rs.50.00 in all cases.

**Exemptions**
(a) Appraisement or valuation made for the information
of one party only, and not being in any manner
obligatory between parties either by agreement or
operation of law.

(b) Appraisement of crops for the purpose of
ascertaining the
amount to be given to a landlord as rent.

9. APPRENTICESHIP-DEED, including every writing Rs.50.00
relating to the service or tuition of any apprentice, clerk
or servant, placed with any master to learn any
profession, trade or employment not being Articles of
Clerkship (No. 11).


-----

**Exemption- Instruments of apprenticeship executed by**
a Magistrate under the Apprentices Act, 1 961 (52 of 1
961) I or by which a person is apprenticed by or at the
charge of any public-charity.

10. ARTICLE OF ASSOCIATION OF A COMPANY.

(a) where the company has no share capital or the Rs. 100.00
nominal share capital does not exceed Rs. 2,500;

(b) where the nominal share capital exceeds Rs. 2,500 Rs.150.00
but does not exceed Bs. 5,000;

(c) where the nominal share capital exceeds Rs. 5,000 Rs.300.00
but does not exceed Rs. 1,00,000;

(d) where the nominal share capital exceeds Rs. Rs.500.00
1,00,000.

**Exemptions- Articles of any Association not formed**
for profit and registered under section 25 of the
Companies Act, 1956.

See also Memorandum of Association of a Company
(No. 39).

11. ARTICLE OF CLERKSHIP or contract whereby any

Rs. 100.00

person first becomes bound to serve as a clerk in order
to his admission as an attorney in any High Court.

12. AWARD, that is to say, any decision 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 property to which The same duty as a Bond
the award relates as set forth in such award does not

(No.15) for such amount.

exceed Rs. 1,000.

(b) in any other case
Rs. 5.00

13. BILL OF EXCHANGE [as defined by section 2(2) not

being a BOND, bank-note or currency note[(b) where
payable otherwise than on demand
(i) Where payable not more than three months after date
or sight
(a) if the amount of the bill or note does not exceed Rs. 30 paise
500;

(b) it exceeds Rs. 500 but does not exceed Rs. 1,000; 60 paise

(c) and for every additional Rs. 1,000 or part thereof in 60 paise
excess of Rs. 1,000;

(ii) where payable more than three months but not more Rs. 100.00
than six months after date or sight

(a) if the amount of the bill or note does not exceed Rs. 60 paise
500;

(b) if it exceeds Rs. 500 but does not exceed Rs. 1,000; Re 1 and 20 paise

(c) and for every additional Rs. 1,000 or part thereof in Re 1 and 20 paise
exceeds of Rs. 1,000:

(iii) where payable more than six months but not more 90 paise
than nine months after date of sight
(a) if the amount of the bill or note does not exceed Rs. Re 1 and 80 paise
500;

(b) if it exceeds Rs. 500 but does exceed Rs. 1,000;
Re 1 and 80 paise

(c) and for every additional Rs. 1,000 or part thereof in


-----

exceeds of Rs. 1,000;

(iv) where payable more than nine months but not more
than one year after date or sight
(a) if the amount of the bill or note does not exceed Rs.
Re 1 and 25 paise
500;

(b) if it exceeds Rs. 500 but does not exceed Rs. 1,000
Re 2 and 50 paise

(c) and for every additional Rs. 1,000 or part thereof in
Re 2 and 50 paise
exceeds of Rs. 1,000;

(v) where payable at more than one year after date or
sight
(a) if the amount of the bill or note does not exceed Re 2 and 50 paise
Rs.500; Rs. 5

Rs. 5


(b) if it exceed Rs. 500 but does not exceed Rs. 1,000; Re 1

(c) and for every additional Rs. 1,000 or part thereof in
excess of Rs. 1,000

14. BILL OF LADING {including a through bill of lading)
Re 1
Exemptions
{a} Bill of lading when the goods therein described are N.B.-If a bill of lading drawn in
received at a place within the limits of any port as parts, the proper stamp
defined under the Indian Ports Act, 1889 {10 of 1889}, therefore must be borne by
and are to be delivered at another place within the limits each one of the set.
of the same port.

15. BOND {as defined by section 2(5) not being a
Debenture (No-27) and not being otherwise provided
for by this Act, or by the Court Fees Act, 1870 (7 of
1870).

{i} where the amount or value secured does not exceed Rs.2.00
Rs. 10

{ii} Where it exceeds Rs. 10 and does not exceed Rs. 50 Rs.2.00


{iii} Where it exceeds Rs. 50 and does not exceed Rs.
100

{iv) Where it exceeds Rs. 100 and does not exceeds
Rs.20

{v) Where it exceeds Rs. 200 and does not exceeds
Rs.300

(vi) Where it exceeds Rs. 300 and does not exceeds Rs.
400

{vii) Where it exceeds Rs. 400 and does not exceeds Rs.
500

{viii) Where it exceeds Rs.500 and does not exceeds Rs.
600

**{ix)** Where it exceeds Rs. 600 and does not exceeds
8s.700

{x) Where it exceeds Rs.700 and does not exceeds Bs.
800

{xi} Where it exceeds Rs. 800 and does not exceeds Bs.
900

{xii} Where it exceeds Rs. 900 and does not exceeds
Rs. 1000

{xiii} and for every Rs. 500 or part thereof in excess of
Rs. 1000


Rs.3.00

Rs.5.00

Rs.8.00

Rs. 10.00

Rs. 14.00

Rs. 18.00

Rs.22.00

Rs.24.00

Rs.27.00

Rs.30.00

Rs.7.00


-----

See Administration-Bond {No. 2} Bottomry Bond {No.
16}, Customs Bond (No. 26), Indemnity Bond (No. 34},
Respondentia Bond (No. 56} Security Bond (No. 57)

**Exemptions - Bond, when executed by-**

{a) headmen nominated under rules framed in
accordance with the Bengal Irrigation Act, 1876,
Section 99 for the due performance of their duties under
that Act].

(b) any person for the purpose 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.

16. BOTIOMRY BOND, that is to say, any instrument The same duty as a Bond (No. 1
whereby the master of a sea-going ship borrows money 5) for the same amount;
on the security of the ship to enable him to preserve the
ship or prosecute her voyage.

17. CANCELLATION - Instrument of {including any Rs.50.00
instrument by which any instrument previously
executed is cancelled}, if attested and not otherwise
provided for.
See also Release {No. 55}, Revocation of Settlement
{No. 58-B}, Surrender of Lease (No. 61}, Revocation
of Trust (No. 64-B).

18. CERTIFICATE OF SALE (in respect of each property
put up as a separate lot and sold) granted to the
purchaser of any property sold by public auction by a
Civil or Revenue Court, or Collector of other Revenue
Officer
(a) where the purchase-money does not exceed Rs. 10; Rs.2.00


{b) Where the purchase money exceeds Rs. 10 but does
not exceed Rs. 25;

{c) in any other case.

19. CERTIFICATE OR OTHER DOCUMENT evidencing
the right or title of the holder thereof, or any other
person, either to any shares, scrip or stock in or of any
incorporated company or other body corporate, or to
become proprietor of shares, scrip or stock in or of any
such company or body.

See also Letter of Allotment of Shares (No. 36)

20. “CHARTER" PARTY that is to say, any instrument
(except an agreement for the hire of a tug-steamer)
whereby a vessel or some specified principal part
thereof is let for the specified purposes of the charterer,
whether it includes a penalty clause or not.

21. Omitted.

22. Composition-deed, that is to say, any instrument
executed by 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's business, under the
supervision of inspectors or under letters of license for


The same duty as a Conveyance
(No. 23) for a consideration
equal to the amount of the
purchase money only.

Rs. 5.00

Rs. 15.00

Rs. 100.00


-----

the benefit of his creditors.

23. Conveyance (as defined by section 2(10), not being a Rs. 50.00
Transfer charged or exempted under No.62, - where the
amount or value of the consideration for such
conveyance as set forth therein does not exceed Rs.
1000.00

(i) Where it exceeds Rs. 1000 but does not 3%
exceed Rs. 10,000;

(ii) Where it exceeds Rs. 10,000 but does not 2%
exceed Rs. 1,00,000;

(iii) Where it exceeds Rs. 1,00,000 but does 1%
not exceed Bs. 3,00,000;

(iv) Where it exceeds Rs. 3,00,000 but does 3%
not exceed Rs. 5,00,000;

(v) Rs. 5,00,000 and above. 3%

**Exemptions-**

[(a)] Assignment of copyright by entry made under the
Indian Copyright Act, 1847(now the Copy right Act,
1957), Section 5.

[(b) For the purpose of this article, the portion of duty
paid in respect of a document falling under article No.
23A shall be excluded while computing the duty
payable in respect of a corresponding document relating
to the completion of the transaction in any union
territory under this article.]

Co-partnership-deed - See partnership (No. 46)

23A. Conveyance in the nature of part performance Contracts Ninety per cent of the duty as
for the transfer of immovable property in the nature of conveyance {No.23).
part performance in any union territory under section
53A of the Transfer of Property Act, 1882 (4 of 1882).

24. COPY OR EXTRACT, - Certified to be a true copy or
extract, or by order of any public officer and not
chargeable under the law for the time being in force
relating to court fees
{i) if the original was not chargeable with duty or if the Rs.5.00
duty with which it was chargeable does not exceed one
rupee;

{ii) in any other case ;
Rs. 10.00

**Exemption:**

{a) Copy of any paper which a public officer is
expressly required by law to make or furnish for record
in any public office or for any public purpose.

(b) Copy of, or extract from, any register relating to
births, baptisms, namings, dedications, marriages,
divorces, deaths or burials.

25. COUNTERPART OR DUPLICATE of any instrument
chargeable
with duty and in respect of which the proper duty has
been
paid,

(a) if the duty with which the original instrument is The same duty as is payable on
chargeabledoes not exceed one rupee.

the original.

(b) In any other case.
Rs.10.00

**Exemptions: Counterpart of any lease to a cultivator**


-----

when such lease is exempted from duty.

26. CUSTOMS BOND The same duty as a Bond (No.
(a) where the amount does not exceed Rs. 1000; 15) for such amount.

(b) in any other case Rs. 50.00

27. DEBENTURES (where a mortgage debenture or not),
being a marketable security transferable
(a) by endorsement or by a separate instrument of
transfer

(i) where the amount or value does not exceed Rs. 10; 10 paise


(ii) where it exceeds Rs. 10 and does not exceed Rs. 50


20 paise


(iii) Ditto 50 ditto 100 30 paise

(iv) Ditto 100 ditto 200 75 paise

(v) Ditto 200 ditto 300 Rs. 1 and 10 paise


(vi) Ditto 300 ditto 400

(vii) Ditto 400 ditto 500

(viii) Ditto 500 ditto 600

**(ix) Ditto 600 ditto 700**


Rs. 1 and 50 paise

Rs. I and 80 paise

Rs. 2 and 25 paise

Rs. 2 and 60 paise


(x) Ditto 700 ditto 800 Rs. 3 and 40 paise


**(xi) Ditto 800**


Rs. 3 and 75 paise


**(xii) ditto 900** Rs. 1 and 85 paise

**(xiii) and for every Rs. 500 or part thereof in excess** Rs. 3
1000

(b) by delivery
35 paise

(i) where the amount or value of the consideration for

75 paise

such
debenture as set forth therein does not exceed Rs. 50

(ii) where it exceeds Rs. 50 but does not exceed Rs. 100
Rs. 1 and 50 paise

(iii) Ditto 100 ditto 200
Rs. 2 and 25 paise

(iv) Ditto 200 ditto 300
Rs.3

(v) Ditto 300 ditto 400
Rs. 3 and 75 paise

(vi) Ditto 400 ditto 500
Rs. 4 and 50 paise

(vii) Ditto 500 ditto 600
Rs. 5 and 25 paise

(viii) Ditto 600 ditto 700
Rs. 6

(ix)Ditto 700 ditto 800
Rs. 6 and 75 paise

(x)Ditto 800 ditto 900
Rs. 7 and 50 paise


-----

**(xi) Ditto 900 ditto 1,000**
Rs. 3 and 75 paise

(xii) and for every Bs. 500 or part thereof in excess of
Rs.1000

ExplanationThe term "Debenture" includes any interest coupons
attached thereto but the amount of such coupons shall
not be included in estimating the duty.
Exemption- A debenture issued by an incorporated
company or other body corporate in terms of a
registered mortgage-deed, duly stamped in respect of
the full amount of debentures to be issued there under,
whereby the company or body borrowing makes over,
in whole or in part, their property to trustees for the
benefit of the debenture holders:

Provided that the debentures so issued are expressed to
be issued in terms of the said mortgage-deed.

DECLARATION OF ANY TRUST. See TRUST (No.
64)

28. DELIVERY-ORDER IN RESPECTOF GOODS, that is Rs.2.00
to say, any instrument entitling any person therein
named, or his assigns or the holder thereof, to the
delivery of any goods lying in any dock or port, or in
any warehouse in which goods are stored or deposited
on rent or hire, or upon any wharf, such instrument
being signed by or on behalf of the owner of such goods
upon the sale or transfer of the property therein, when
such goods exceeds in value twenty rupees.

29. DIVORCE - Instrument of, that is to say, any Rs.50.00
instrument by which any person effects the dissolution
of his marriage.

30. ENTRYAS AN ADVOCATE VAKIL OR ATIOBNEY
ON THE ROLE
OF ANY HIGH COURT {under the Indian Bar
Councils Act, 1926, or in exercise of powers conferred
on such court by Letters, Patent or by the Legal
Practitioners Act, 1884

(a) in the case of an Advocate or Vakil
Deleted.

(b) in the case of an Attorney
Deleted.

**Exemptions:** Entry of an Advocate, Vakil or Attorney
on the roll of any High Court when he has previously
been enrolled in a
High Court.

31. EXCHANGE OF PROPERTY - Instrument of The same duty as a conveyance
(No. 23) for a consideration
equal to the value of the property
of greatest value as set forth in
such instrument.

32. FURTHER CHARGE - Instrument of, that is to say,
any instrument imposing a further charge on mortgaged
property
(a) When the original mortgage is one of the description The same duty as a conveyance
referred to in clause (a) of Article No.40 (that is, with (No.23) for a consideration
possession); equal the amount of the further

charge secured by such


-----

instrument.

(b) when such mortgage is one of the description The same duty as a Conveyance
referred to in clause (b) of Article No. 40 (that is, (No. 23) for a consideration
without possession), equal to the total amount of the

charge(including the original
mortgage and any further
charge already made) less the
duty already paid on such
original mortgage and further
charge.

(ii) if possession is not so given. The same duty as a Bond (No.
15) for the amount of the further
charge secured by such

instrument.

33. GIFT- Instrument of, not being a Settlement (No.58) or The same duly as a conveyance
Will (No. 23) for consideration equal
or Transfer (No. 62). to the value of the property as set

forth in such instrument.

34. INDEMNITY-BOND The same duty as a Security
Bond (No. 57) for the same
amount.

35. LEASE, including an under-lease or sublease and any
agreement to let or sub-let
(a) where by such lease the rent is fixed and no
premium is
paid or delivered
(i) where the lease purports to be to a term of less than The same duty as a Bond (No. 1
one year; 5) for the whole amount payable

or deliverable under such lease.

(ii) where the lease purports to be for a term of not less The same duty as a Bond
than one year but not more than five years; (No.15) for the amount or value

of the average annual rent
reserved.

(iii) where the lease purports to be for a term in excess The same duty as a conveyance
of five years and ; not exceeding ten years. (No. 23) for a consideration

equal to the amount or value of
the average annual rent
reserved.

(iv) where the lease purports to be for a term exceeding The same duty as a Conveyance

ten years, but not exceeding twenty years. (No.23) for a consideration

equal to twice the amount or

value of the average annual rent

reserved.

(v) where the lease purports to be for a term as a The same duty as a Conveyance

exceeding twenty years, but not exceeding thirty {No.23) for a consideration

years. equal to three times the amount

or value of the average annual

rent reserved.


-----

(vi) where the lease purports to be for a term as a The same duty as a Conveyance

exceeding thirty years, but not exceeding one hundred (No.23) for a consideration

years. equal to four times the amount

or value of the average annual

rent reserved.

(vii) where the lease purports to be for a term exceeding The same duty as a conveyance

one hundred years, or in perpetuity. (No.23) for a consideration

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

(viii) where the lease does not purport to be for any

{No. 23) for a consideration

definite term. 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 for a fine or premium or The same duty as a Conveyance
for money advanced and where no rent is reserved. (No. 23) for a consideration

equal to the amount or value of
such fine or premium or
advanced as set forth in the

lease.

c) where the lease is granted for a fine or premium or The same duty as a Conveyance
for (No. 23) for a consideration
money advanced in addition to rent reserved. 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 it 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 ad
_valorem 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 and for the purpose of


-----

cultivation (including a lease of trees for the production
of food or drink) without the payment or, delivery of
any line 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.
**Explanation:** When lease undertakes to pay any
recurring charge, such as Government revenue,
landlords share of ceases, or 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
lease shall be deemed to be part of the rent.

36. LEDER OFALLOTMENT OF SHARES, company, or

Rs.2.00

in respect of any loan to be raised by any company or
proposed company.

37. LEDER OF CREDIT any instrument by which one

Re 1

person authorizes another to give credit to the person in
whose favour it is drawn. LEDER OF GUARANTEE.
See AGREEMENT (No. 5).

38. LEDER OF LICENCE, any agreement between a

Rs. 50.00

debtor and his creditors that the latter shall, for a
specified time, suspend their claims and allow the
debtor to carry on business at his own discretion.

39. MEMORANDUM OFASSOCIATION OF A
COMPANY

(a) if accompanied by articles of association under Rs. 200.00
section 26 of the Companies Act, 1956;

(b) if not so accompanied Rs. 500.00

(i) where the nominal share capital does exceed one Rs. 800.00
lakh of rupees;

40. MORTGAGE-DEED, not being (AN AGREEMENT
RELATING TO
DEPOSIT OF TITLE. DEED, PAWN OR PLEDGE (No. 6),
BOTIOMRY
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
mortgagor or agreed to be given.

(i) where the amount or value of the consideration for Rs 10
such
conveyance as set forth therein does not exceed Rs 1000

(ii) where it exceed Rs 1000
1%]


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

by such deed002E

**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) when a collateral or auxiliary or additional or


-----

substituted security, or by way of further assurance by
the above mentioned purpose where the principal or
primary security is duly stamped

(i) for every sum secured not exceeding Rs. 1000 Rs.5.00

(ii) and for every Rs. 1000 or part there of secured in
Rs. 5.00
excess Rs. 1000.

**Exemptions:** (1) Instrument, executed by persons
taking advances under he lands Improvement Loans
Act, 1883 {10 of1883) or the Agriculturists Loan Act,
1884 (12 of 1884) or by their sureties as security for the
repayment of such advance.

(2) Letter of hypothecation accompanying a bill of
exchange.

41. MORTGAGE OF A CROP, including any instrument
evidencing an agreement to secure the repayment of a
loan made upon any mortgage of a crop, whether the
crop is or is not in existence at the lime of the mortgage
(a) when the loan is repayable not more than three
months from the date of the instrument

(i) for every sum secured not exceeding Rs. 200;
Rs. 1.00

(ii) and for every Rs. 200 or part thereof secured in
Rs. 2.00
excess of Rs. 200.

(b) When the loan is repayable more than three months,
but not more than eighteen months for the date of the
instrument.

(i) for every sum secured not exceeding Rs.100 Rs. 2.00

(ii) and for every Rs. 100 or part thereof secured in
Rs. 2.00
excess of Rs. 100.

42. NOTARIAL ACT that is to say, any instrument, Rs. 10.00
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 a Notary Public.

See also Protest of Bill or Note (No. 50)

|43.|NOTE OF 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 value Re. 20|Rs. 1.00|
|---|---|---|
||(b) of any stock or marketable security exceeding in value twenty rupees.|Rs.2 for every Rs. 5,000 or part thereof of the value of the stock as security subject to a maximum of forty rupees.|
|44.|NOTE OF PROTEST by the Master of a Ship See also Protest by the Master of a Ship. (No. 51 ) Order for the payment of Money See Bill of Exchange (No. 13)|Rs. 5|
|45.|PARTITION - Instrument of (as defined by Section 2(15);|The same duty as a Bond (No. 15) for the amount of the value of the separated shares or shares d the property. N.B. : The largest share remaining after the property is partitioned (or, if there are two or more shares of equal value and not smaller than any of the other share, then one|


-----

|Col1|Col2|of such equal shares)shall be deemed to be that from which the other shares are s|
|---|---|---|
|||(a) when an instrument of partition containing an agreement to divide property in severally is executed and partition is effected in pursuance of such agreement the duty chargeable upon the instrument affecting such partition shall be reduced by the amount of duty paid in respect of first instrument but shall not be less than four rupees.|
|||(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 five times the annual revenue.|
|||(c) where a final order for effecting a partition passed by an 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 partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed rupees four|
|46.|PARTNERSHIP||
||(A)- INSTRUMENT OF-||
||(a) where the capital of the partnership does not exceed Rs. 1,000|The same duty as (Bond No. 15).|
||(b) in any other case||
||(B)- Dissolution of- Pawn or Pledge - See Agreement relating to deposit of Title deeds Pawn or Pledge (No. 6).|Rs.50.00|
|47.|POLICY OF INSURANCE.-||
||A-SEA INSURANCE (See section 7)|If drawn singly if drawn in duplicate for each part.|
||(1) for or upon any voyage- (i) where the premium or consideration does not exceed the rate of one-eights per centum of, the amount insured by the policy;||


-----

|Col1|(ii) in any other case, in respect of every full sum of one thousand live hundred rupees and also any fractional part of one thousand five hundred rupees insured by the policy;|5 Paise 5 Paise|
|---|---|---|
||(2) for time- (i) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy-||
||(ii) where the insurance shall be made for any time not exceeding six months;|Ten paise five paise|
||(iii) where the insurance shall be made for any time exceeding six months and not exceeding twelve months.|Ten paise five paise|
||B.- FIRE-INSURANCE AND OTHER CLASSES OF INSURANCE, NOT ELSEWHERE INCLUDED IN TH IS ARTICLE, COVEBING GOODS, MERCHANDISE, PEBSONAL EFFECTS, (BOPS AND OTHER PROPERTY AGAINST LOSS OR DAMAGE.||
||(1) in respect of an original policy|Twenty five paise|
||(i) when the sum insured does not exceed Rs. 5,000;|Fifty paise|
||(ii) in any other case; and||
||(2) in respect of each receipt for any payment of a premium on any renewal of an original policy.|One-half of the duty payable in respect of the original policy in addition to the amount, if any chargeable under No. 53.|
||C. - ACCIDENT AND SICKNESS INSURANCE-||
||(a) against railway accident, valid for a single Journey only.|Five paise|
||Exemption When issued to a passenger traveling by the intermediate or the third class in any railway;||
||(b)in any other case-for the maximum amount which may become payable in the case of any single accident or sickness where such amount does not exceed Rs.1 ,000, and also where such amount exceeds Rs. 1,000 for every Bs. 1 ,000 or part thereof.|Ten paise provided that, in case of a policy of insurance against death by ' accident when the annual premium payable does not exceed (Rs. 2.50) per Rs. 1000, the duty on such instrument shall be five paise for every Rs. 1 ,000 or part thereof the maxi mum amount which may become payable under it.|


-----

|Col1|CC- INSURANCE BY WAY OF INDEMNITY against liability to pay damages on account of accident to workmen employed by or under the insurer or against liability to pay compensation under the Workmen's Compensation Act, 1923 (8 of 1923), for every Rs.100 or part thereof payable as premium.|five paise.|
|---|---|---|
||D.- LIFE INSURANCEIORGBOUP INSURANCE OR OTHER INSURANCE] NOT SPECIFICALLY PROVIDED FOR, except such a RE-INSURANCE, as is described in Division E of this article.|If drawn singly if drawn in duplicate for each part.|
||Article (i) for every sum insured not exceeding Rs. 250;|Ten paise Five paise|
||(ii) for every sum insured exceeding Rs. 250 but not exceeding Rs. 500;|Ten paise Five paise|
||(iii) for every sum insured exceeding Rs. 500 but not exceeding Rs. 1 ,000 and also for every Rs. 1,000 or part thereof in excess of Rs. 1,000.|Twenty paise Ten paise|
|||N.B. II a policy of group insurance is renewed or otherwise modified whereby the sum insured exceeds the sum previously insured on which stamp-duty has been paid, the proper stamp must be borne on the excess sum so insured.)|
||Exemption: Policies of life-insurance granted by the Director General of Post Offices in accordance with rules for Postal life insurance issued under the authority of the Central Government.||
||E.- RE-INSURANCE BY AN INSURANCE COMPANY which has granted in a POLICY [of the nature specified Division A or Division B of this Article, with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby.|One quarter of the duty payable in respect of the original insurance but not less than five paise or more than fifty paise: Provided that if the total amount of duty payable is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of live paise.|
||General Exemption Letter of cover or engagement to issue a policy of insurance:||
||Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable there under, nor shall it be available for any purpose, except to the compel the delivery of the policy therein mentioned.||
|48.|POWER OF ATIORNEY (as defined by Section 2(21) not being a Proxy (No. 52).||


-----

|Col1|(a) when executed for the sole purpose of procuring the registration one or more documents in relation to a single transaction or for admitting execution of one or more such documents;|Rs.20.00|
|---|---|---|
||(b) when required in suits or proceedings under the Presidency Small Cause Courts Act,1882 (15 of 1882)|Rs. 20.00|
||(c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a);|Rs. 20.00|
||(d) when authorizing more than five persons to act jointly and severally in more than one transaction or generally;|Rs. 20.00|
||(e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;|Rs. 20.00|
||(f) when given for consideration and authorizing the attorney to sell any immovable property;|The same duty as a Conveyance (No. 23) for the amount of the consideration.|
||(g) in any other case||
||Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person.|Rs.20.00|
||N.B.- The term 'registration' includes every operation incidental to registration under the Registration Act, 1908 (16 of 1908).||
|49.|PROMISSORY NOTE [as defined by section 2(22)]-||
||(a) when payable on demand||
||(i) when the amount or value does not exceed Rs. 250;|5 paise|
||(ii) when the amount or value exceeds Rs. 250 but does not exceed Rs. 1,000 ;|10 paise|
||(iii) in any other case.|15 paise|
||(b) when payable otherwise than on demand.|The same duty as a Bill of Exchange (No. 1 3) for the same amount payable otherwise than on demand.]|
|50.|PROTEST OF BILL OR NOTE, that is to say, any|Rs. 5.00|


-----

|Col1|declaration in writing made by a Notary Public, or other person lawfully acting as such attesting the dishonor of a Bill of Exchange or promissory note.|Col3|
|---|---|---|
|51.|PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses of the calculation of averages and every declaration in writing made by him against the charterers of the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such.|Rs. 5.00|
||See also Note of Protest by the Master of Ship (No. 44).||
|52.|PROXY empowering any person to vote at any one election of the members of a district or a local board or of a district or local board or of a body or municipal commissioners, or at any one meeting or (a) members of an incorporated company or other body corporate whose stock or funds is or are divided into shares and transferable, (b) a local authority, or (c) propretietors, members or contributors to the funds of any institution.|Fifteen paise|
|53.|RECEIPT [as defined by section 2(23)] for any money or other Property the amount or value of which exceeds rive thousand rupees.]|[One rupee]|
||Exemptions Receipt-||
||(a) endorsed on or contained in any instrument duly stamped [or any instrument exempted] under the proviso to section 3 (instruments executed on behalf of the Government) (or any cheque or bill of exchange payable on demand) acknowledging the receipt of the consideration money. Interest or annuity or other periodical payment thereby secured;||
||(b) for any payment of money without consideration;||
||(c) for any payment of rent by a cultivator on account of land assessed to Government revenue, or [in the States of Madras, Bombay and Andhra) (as they existed immediately before the 1st November, 1956) or Inam lands;||
||(d) for pay or allowances by non-commissioned [or petty] officer, soldiers, [sailors] or [airmen] of [Indian military, [naval] or air forces], when serving in such capacity, or by mounted police constables;||
||(e) given by holders of family certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned for petty] officer, [soldier, [sailor or airman], of [any of the said forces], and serving in such capacity;||
||(f) for pensions or allowances by person, receiving such pensions or allowances in respect of their service as such non commissioned [or petty] officers, [soldiers,||


-----

|Col1|[sailors] or airmen], and not serving the Government in any other capacity;|Col3|
|---|---|---|
||(g) given by a headman or lambardar for land revenue or taxes collected by him;||
||(h) given for money or securities for money deposited in the hands of any banker to be accounted for:||
||Provided that the same is not expressed to be received of, or by the hands of, any other than the person to whom the same is to be accounted for.||
||Provided also that this exemption shall not extend to a receipt or acknowledgement for any sum paid or deposited /or upon a letter of allotment of a share, or in respect of a call upon any semipro share of, or any incorporated company or other body corporate or such proposed or intended company or body or in respect or a debenture being a marketable security.|The same duty as a Bond (No. 15) for the amount secured. Rs.30.00|
|54.|RECONVEYANCE OF MORTGAGED PROPERTY.||
||(a) if the consideration for which the property does not exceed Rs. 1,000;|The same duty as a conveyance (No. 23) for the amount of such consideration as set forth in the Reconveyance.|
||(b) in any other case Rs.60.00|Rs.60.00|
|55.|RELEASE, that is to say, any instrument not being such a release as is provided for by section 23A whereby a person renounces a claim upon another person or against any specified property||
||(a) if the amount or value of the claim does not exceed Rs 1, 000|The same duty as a Bond(No 15) for such amount or value as set forth in the release.|
||(b) in any other case Rs.30.00|Rs. 30.00|
|56.|RESPONDENTIA BOND, that is to say, any instrument securing loan on the cargo laden bond (No. 15) or to be laden on board a ship and a making the amount of the repayment contingent on the arrival of the loan secured. cargo at the port of destination.|The same duty as a bond {No. 15) for the amount f the loan secured|
||REVOCATION OF ANY TRUST OB SETILEMENT See Settlement {No. 58); Trust (No. 64)||
|57.|SECURITY BOND OR MORTGAGE 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) when the amount secured does not exceed Rs 1000.|The same duty as a Bond(No 15) for the amount secured.|
||(b) in any other case|Rs 30.00|
||Exemptions: Bond or other instrument, when executed-||
||(a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for the due performance of their duties under that Act;||


-----

|Col1|(b) by any person or the; purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall|Col3|
|---|---|---|
||(c) under No. 34 of the rules made by the State Government ·under section 70 of the Bombay Irrigation Act, 1879;|Rs.30.00|
||(d) executed by persons taking advances under the Land Improvement Loans Act, 1883 (19 of 1883), or the Agriculturist' Loan Act, 1884 (12 of 1884), or by their sureties, as security for the repayment of such advances;||
||(e) executed by officers of the Government 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.|SETILEMENT||
||A – INSTRUMENT OF (including a deed of dower)|The same duty as a conveyance (No.23) or a sum equal to the amount or value of the property settled as set forth in such settlement. Provided that where an agreement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settlement in pursuance of such agreement is subsequently executed the duty on such instrument shall not exceed Rs.4.00.|
||Exemption: Deed of dower executed on the occasion of a marriage between Muhammandans||
||B - REVOCATION OF – See also Trust (No. 64)|The same duty as a Conveyance {No.23) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of revocation, but not exceeding Rs.50/-. Provided|
|59.|SHARE WARRANTS, to bearer issued under the Company's Act, 1956(Act 1 of 1956) section 114, to have effect only upon payment, as composition for the duty, to the collector of stamp revenue of-|One and a half times duty payable on a Conveyance (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant.|
||{a) one and a half per centum of the whole subscribed capital 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 capital one and a half per centum of the additional capital so issued.||
||Script. See CERTIFICATE (No. 19)||
|60.|SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel.|Rs. 2.00|
|61.|SURRENDER OF LEASE||


-----

|Col1|(a) when the duty with which the lease is chargeable does not exceed five rupees.|The duty with which such lease is chargeable.|
|---|---|---|
||{b) in any other case|Rs.30.00|
||Exemption: Surrender of lease, when such lease is exempted from duty.||
|62.|TRANSFER {whether with or without consideration)||
||[(a) of shares in an incorporated company or other body corporate;|25 paise for every hundred rupees or part thereof of the value of the share.|
||{b) of debentures, being marketable Securities, whether the debenture is liable to duty or not, except debentures provided for by section 8;|One-half of the duty payable on a conveyance {No. 23) for a consideration equal to the face amount of the debentures.|
||{c) of any interest secured by a bond, mortgage-deed or policy of insurance,||
||(i) if the duty on such bond, mortgage deed or policy does not exceed live rupees;|The duty with which such bond, mortgage-deed or policy of insurance is chargeable.|
||{ii) in any other case|Five rupees.|
||(d) of any property under the Administrator General's 1874 {2 of 1874). section 31;|Ten rupees.|
||{e) of any trust-property without consideration from one trustee to another trustee or from a trustee to beneficiary|Five rupees or such smaller amount as may be chargeable under clauses {a) to (c) of this Article.|
||Exemptions Transfer by endorsement-||
||(a) of a bill of exchange, cheque or promissory note;||
||(b) of a bill of lading, delivery order, warrant for goods, or other merchantile document of title to goods;||
||(c) of a policy of insurance;||
||(d) of securities of the Central Government.||
|63.|TRANSFER OF LEASE by way of assignment and not by way of under-lease|The same duty as a Conveyance {No. 23) for a consideration equal to the amount of the consideration for the transfer.|
||Exemption: 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.|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 Rs. 50.|
||(B) - Revocation of, or concerning, any property when made by any instrument other than a WILL. not be less than a specified sum per mensem;|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|
||See also Settlement (No. 58) Valuation See Appraisement|Rs. 3.00|


-----

|Col1|(No. 8) Vakil See Entry as a Vakil (No. 30)|Col3|
|---|---|---|
|65.|Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be].|Rs. 3.00|



[Vide Arunachal Pradesh 5 of 2007, s. 2]

**Amendment of Schedule-I.—In Schedule I of the Indian Stamp Act, 1899 (Act No. 2 of 1899) (in its**
application to the State of Arunachal Pradesh) Act 2007, for item no. 40, in sub-item (a), the following
shall be substituted, namely:-
“When possession of the property or any part of the property comprised in such deed is given by the
mortgagor or agreed to be given.

(i) Where the amount or value of the ₹ 10
consideration for such conveyance as set
forth therein does not exceed ₹ 1, 000

(ii) Where it exceeds ₹ 1, 000 1 %.

[Vide Arunachal Pradesh Act 16 of 2018, s. 2]

**Uttaranchal**

**Amendment of 2 (Schedule 1-B of Act No. II of 1899.—In (schedule 1-B) of the Indian Stamp Act,**

1899:-
(a) In Article 35 (Lease)
(i) in Clause (a) for sub-clause (VI), (VII), and (VIII), the following clause shall be substituted,

namely:-
“(VI) Where the lease purports to be for a The same duty as a Conveyance (No. 23 clause
term exceeding thirty years or in perpetuity or (a)), for a consideration equal the market value of
does not purpose to be for any definite term. property which is the subject of the lease.”

(iii) for clause (b) and (c), the following clause shall be substituted, namely:-
(b) Where the lease is granted for a fine or premium or for money advanced and Where no rent is

reserved:
(i) Where the lease purport to be for a term The same duty as a Conveyance (No. 23 Clause
not exceeding thirty years; (a)), for a consideration equal to amount or the

value of such fine or premium or advance as
setforth in the lease.

(ii) Where I lease purports to be for a term The same duty as a conveyance (No. 23 Clause
exceeding thirty years; (a)),for a consideration equal to the market value of

property which is the subject of the lease.

(c) Where the lease is granted for a fine or premium or for money advanced in additional to the rent

reserved:
|agor or agreed to be given.|Col2|
|---|---|
|(i) Where the amount or value of the consideration for such conveyance as set forth therein does not exceed ₹ 1, 000|₹ 10|
|(ii) Where it exceeds ₹ 1, 000|1 %.|

|“(VI) Where the lease purports to be for a term exceeding thirty years or in perpetuity or does not purpose to be for any definite term.|The same duty as a Conveyance (No. 23 clause (a)), for a consideration equal the market value of property which is the subject of the lease.”|
|---|---|

|(i) Where the lease purport to be for a term not exceeding thirty years;|The same duty as a Conveyance (No. 23 Clause (a)), for a consideration equal to amount or the value of such fine or premium or advance as setforth in the lease.|
|---|---|
|(ii) Where I lease purports to be for a term exceeding thirty years;|The same duty as a conveyance (No. 23 Clause (a)),for a consideration equal to the market value of property which is the subject of the lease.|

|(i) Where the lease purports to be for a term not exceeding thirty years;|The same duty as Conveyance (No. 23 Clause (a)), for a consideration equal to the amount or value of such fine or premium or advance as setforth in the|
|---|---|


-----

|Col1|lease, in additional to be duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered. Provided that in a case when an agreement to lease is stamped with the agreement to lease is stamped with the ad-valorem stamp required for lease, and a lease in pursuance of such an agreement is subsequently executed, the duty on such lease shall not exceed Fifty Rupees.|
|---|---|
|(iv) Where the lease purports to be for a term exceeding thirty years;|The same duty as Conveyance (No. 23 Clause (a)), for a consideration equal the market value of property, which is the subject of the lease.|
|(v) Explanation (5) shall be omitted.||



[Vide Uttaranchal Act 14 of 2002, s. 2]

**Uttar Pradesh**

**Amendment** **of Schedule 1-B.— In Schedule I-B of the principal Act —**

(a) in Article 15 (Bond), in the-column relating to the "Proper Stamp Duty", for the words set out in
Column I of the table below, the words set out respectively against them in Column 2 of the table below,
shall be substituted :—

COLUMN 1 COLUMN 2
(Existing words) (Words to be substituted)

Forty-five paise Fifty paise.

One rupee Two rupees.

Three rupees and seventy-five Four rupees and twenty-five
paise paise.

Seven rupees and fifty paise Eight rupees and fifty paise.

Eleven rupees and twenty five paise Twelve rupees and seventy five paise

Fifteen rupees Seventeen rupees

Eighteen rupees and seventy-five paise Twenty-one rupees and twenty five

paise

Twenty-two rupees and fifty paise Twenty-five rupees and fifty paise

Twenty-six rupees and twenty five Twenty-nine rupees and seventy-five
paise. paise

Thirty rupees Thirty-four rupees

Thirty three rupees and seventy five Thirty-eight rupees and twenty five
paise paise.

Thirty-seven rupees and fifty paise Forty-two rupees and fifty paise.

Eighteen rupees and seventy-five Twenty-one rupees and twenty five
paise paise

(b) in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the-figures set out in
Column 1 of the table below, the figures set out respectively against them in Column 2 of the table below,
shall be substituted :—

|COLUMN 1 (Existing words)|COLUMN 2 (Words to be substituted)|
|---|---|
|Forty-five paise|Fifty paise.|
|One rupee|Two rupees.|
|Three rupees and seventy-five paise|Four rupees and twenty-five paise.|
|Seven rupees and fifty paise|Eight rupees and fifty paise.|
|Eleven rupees and twenty five paise|Twelve rupees and seventy five paise|
|Fifteen rupees|Seventeen rupees|
|Eighteen rupees and seventy-five paise|Twenty-one rupees and twenty five paise|
|Twenty-two rupees and fifty paise|Twenty-five rupees and fifty paise|
|Twenty-six rupees and twenty five paise.|Twenty-nine rupees and seventy-five paise|
|Thirty rupees|Thirty-four rupees|
|Thirty three rupees and seventy five paise|Thirty-eight rupees and twenty five paise.|
|Thirty-seven rupees and fifty paise|Forty-two rupees and fifty paise.|
|Eighteen rupees and seventy-five paise|Twenty-one rupees and twenty five paise|

|COLUMN 1 (Existing figures)|COLUMN 2 ( figures to be substituted)|
|---|---|
|Rs. P.|Rs. P.|
|2 00|4 00|


-----

|7 50|8 50|
|---|---|
|15 00|17 00|
|22 50|25 50|
|30 00|34 00|
|37 50|42 50|
|45 00|51 00|
|52 50|59 50|
|60 00|68 00|
|67 50|76 50|
|75 00|85 00|
|37 50|42 50|


(c) in Article 48 in clause (f), for the words "in any other case" the following words shall be
substituted,—

"When authorizing more than ten persons to act jointly and severally in more than one transaction

or generally,"

[Vide Uttar Pradesh Act 6 of 1980, s. 11]

**Amendment of Schedule 1-B of Act no. II of 1899.—** In Schedule I-B of Indian Stamp Act, 1899, —

(a) in Article 17-A, in the column relating to "Proper Stamp Duty" for the words "Two hundred

and fifty rupees" the words "Five hundred rupees" shall be substituted.

(b) in Article 17-B, in the column relating to "Proper Stamp Duty" for the words "Five hundred

rupees" the words "Two thousand rupees" shall be substituted.

(c) in Article 35 (Lease), —

(i) in clause (a), for sub-clauses (vi), (vii) and (viii) the following clause shall be substituted,
namely :—

“(vi) Where the lease purports to be for The same duty as a Conveyance [No. 23 clause
a term exceeding thirty years or in (a) ] for a consideration equal to the market
perpetuity or does not purport to be for value of the property which is the subject of
any definite term. the lease.”

(ii) in clause (b) and (c) the following clauses shall be substituted, namely :—

“(b) Where the lease so granted for a fine or premium of for money advanced and where

no rent is reserved, —

|“(vi) Where the lease purports to be for a term exceeding thirty years or in perpetuity or does not purport to be for any definite term.|The same duty as a Conveyance [No. 23 clause (a) ] for a consideration equal to the market value of the property which is the subject of the lease.”|
|---|---|

|(i) Where the lease purports to be for a term not exceeding thirty years ;|The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the amount or value of such fine or premium|
|---|---|


-----

|Col1|or advance as set forth in the lease.|
|---|---|
|(ii) Where the lease purports to be for a term exceeding thirty years ;|The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the market value of the property which is subject of the lease.|
|(c) Where the lease is granted for a fine or premium of for money advanced in addition to rent is reserved, —||
|(i) Where the lease purports to be for a term not exceeding thirty years ;|The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered:|
||Provided that in a case when an agreement to lease is stamped with the advalorem stamp required for lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed fifty rupees.|
|(ii) Where the lease purports to be for term exceeding thirty years ;|The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the market value of the property which is subject of the lease.”|
|(iii) Explanation (5) shall be omitted.||



[Vide Uttar Pradesh s. 9 of 2001, s. 2]

**In Schedule I-B to the principal Act:—**

(a) in Article 5, in clause (c). in the column relating to the proper stamp duty, for the words "Six

rupees" the words “One hundred rupees" shall be substituted ;

(b) in Article 15, in the column relating to proper stamp duty, for the words set out in column below,

the words set out against them in column 2 below shall be substituted, namely :—

COLUMN 1

|COLUMN 1|COLUMN 2|
|---|---|
|One rupee and fifty paise|Two rupees|
|Three rupees|Four rupees|
|Five rupees and fifty paise|Six rupees and twenty-five paise|
|Eleven rupees|Twelve rupees and fifty paise|
|Sixteen rupees and fifty paise|Eighteen rupees and seventy-five paise|


-----

|Twenty-two rupees|Twenty-five rupees|
|---|---|
|Twenty-seven rupees and fifty paise|Thirty-one rupees and twenty-five paise|
|Thirty-three rupees|Thirty-seven rupees and fifty paise|
|Thirty-eight rupees and fifty paise|Forty-three rupees and seventy-five paise|
|Forty-four rupees|Fifty rupees|
|Forty-nine rupees and fifty paise|Fifty-six rupees and twenty-five paise|
|Fifty-five rupees|Sixty-two rupees and fifty paise|
|Twenty-seven rupees and fifty paise|Thirty-one rupees and twenty-five paise|


(c) in Article 25 —

(i) in in clause (a), in the column relating to the description of instrument, for the words "five

rupees" the words "fifty rupees" shall be substituted ;

(ii) in clause (b), in the column relating to the proper stamp duty, for the words "Five rupees" the

words "fifty rupees" shall be substituted.

(d) in Article 35—

(i) in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi) and (vii) in the column relating to proper

stamp duty, for the existing entries, the following entries shall be substituted, namely :—

in sub-clause (ii) "The same duty as a conveyance (no. 23), for a

consideration equal to three times the amount
or value of the average annual rent reserved."

in sub-clause (iii) "The same duty as a conveyance (no. 23), for a

consideration equal to four times the amount or
value of the average annual rent reserved."

in sub-clause (iv) "The same duty as a conveyance (no. 23), for a

consideration equal to five times the amount or
value or the average annual rent reserved"

In sub-clause (v) "The same duty as a conveyance (no. 23) for a
consideration equal to six times the amount or
value or the average annual rent reserved."

in sub-clause (vi) "The same duty as a conveyance (no. 23), for a
consideration equal to ten times the amount or
value of the average annual rent reserved."

in sub-clause (vii) "The same duty as a Conveyance (no. 23), for a
consideration equal to one-third of the whole
amount of rent which would be paid or
delivered in respect of the first fifty years of
the lease."

(ii) after explanation (3), the following explanation shall be inserted, namely:—

"(4) The aggregate amount at which tolls are let, whether payable in lump sum or

installments shall be deemed to be premium for the purposes of this Article.”

(e) in Article 48, after clause (e), the following clause shall be inserted, namely :—

|in sub-clause (ii)|"The same duty as a conveyance (no. 23), for a consideration equal to three times the amount or value of the average annual rent reserved."|
|---|---|
|in sub-clause (iii)|"The same duty as a conveyance (no. 23), for a consideration equal to four times the amount or value of the average annual rent reserved."|
|in sub-clause (iv)|"The same duty as a conveyance (no. 23), for a consideration equal to five times the amount or value or the average annual rent reserved"|
|In sub-clause (v)|"The same duty as a conveyance (no. 23) for a consideration equal to six times the amount or value or the average annual rent reserved."|
|in sub-clause (vi)|"The same duty as a conveyance (no. 23), for a consideration equal to ten times the amount or value of the average annual rent reserved."|
|in sub-clause (vii)|"The same duty as a Conveyance (no. 23), for a consideration equal to one-third of the whole amount of rent which would be paid or delivered in respect of the first fifty years of the lease."|


-----

"(ee) When irrevocable authority is given to the attorney to sell immovable property.---The

same duty as a conveyance (no. 23) on the market value of the property forming subject of such
authority".

[Vide Uttar Pradesh Act 11 of 1992, s. 5]

**Amendment of Schedule I-B.—In Schedule I-B to the principal Act, —**

(a) in Article 8, in clause (b), in the second column for the words “Thirty-seven rupees and fifty

paise” the words and figures “the same duty as a Bond (no. 15) for Rs. 1,000” shall be substituted ;

(b) in Article 12, in clause (c), in the second column, for the words "Thirty-seven rupees and fifty

paise" the words and figures "The same duty as a Bond (no. 15) for Ra. 1,000" shall be substituted ;

(c) for Article 18, the following Article shall be substituted column-wise as indicated below :—

|In the column pertaining to description|In the column pertaining to proper of instrument stamp duty|
|---|---|
|“18. Certificate of sale (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a court or by an officer, authority or body empowered under any law for the time being in force to sell such property by public auction and to grant such Certificate.”|“The same duty as a conveyance (no. 23), for a consideration equal to the amount of the purchase money only.”|
|(d) In Article 46, —||
|(i) in Part A, in clause (b), in the second column, for the words "One hundred and fifty rupees" the words and figures "The same duty as a Bond (no. 15) for Rs.4,000" shall be substituted ;||
|(ii) in Part B, in the second column, for the words "Thirty-seven rupees and fifty paise" the words and figures "The same duty as a Bond (no. 15) for Rs. 1,000" shall be 'substituted||
|(e) in Article 54, in clause (b), in the second column, for the words "Seventy-five rupees" the words and figures "The same duty as a conveyance (no. 23) for Rs. 1,000" shall be substituted||
|(f) in Article 55, in clause (b), in the second column, for the words, "One hundred rupees" the words and figures "The same duty as a Bond (no. 15) for Rs. 3,000" shall be substituted ;||
|(g) in Article 57, in clause (b), in the second column, for the words "Thirty-seven rupees and seventy-five paise" the words and figures "The same duty as a Bond (no. 15) for Rs. 1,000" shall be substituted ;||
|(h), in Article 61 —||
|(i) in clause (a), in the first column, for the words "Thirty-seven rupees and seventy-five paise" the words and figures "the duty chargeable on a conveyance for a consideration of Rs.500" Shall be substituted ;||
|(ii) in clause (b), in the second column, for the words, "Thirty-seven rupees and seventy- five paise" the words and figures "The same duty as a conveyance (no. 23) for a consideration of Rs. 500" shall be substituted.||


-----

(i) in Article 64, in Item B, in the second column, for the words "Seventy-five rupees" the

words and figures "the duty payable on a Bond (no. 15) for Rs. 2,000" shall be substituted

[Vide Uttar Pradesh Act 19 of 1981, s. 4]

**Amendment of Article 1 of Schedule I-B to Act no. 2 of 1899.— In Schedule I-B to the Indian**

Stamp Act, 1899, hereinafter referred to as the said Schedule, in Article 1, in the second column for the
existing entry the following entry shall be substituted, namely :—

“Fifty Paise.”

[Vide Uttar Pradesh Act 19 of 1982, s. 2]

**Amendment of Article 2.— In the said Schedule, in Article 2, in the second column, for the existing**

entry, the following entry shall be substituted, namely :—

“Subject to a maximum of two hundred rupees, the same duty as on a Bond (No. 15).”

[Vide Uttar Pradesh Act 19 of 1982, s. 3]

**Amendment of Article 3.—In the said Schedule, in Article 3, in the second column, for the words**

“fifty rupees” the words “Seventy five rupees” shall be substituted.

[Vide Uttar Pradesh Act 19 of 1982, s. 4]

**Amendment of Article 4.—In the said Schedule, in Article 4, in the second column, for the words**

“Four rupees and fifty paise” the words “Five rupees” shall be substituted.

[Vide Uttar Pradesh Act 19 of 1982, s. 5]

**Amendment of Article 5.— In the said Schedule, in Article 5, in clause (c), in the second column,**

for the words “Five rupees” the words “Six rupees” shall be substituted.

[Vide Uttar Pradesh Act 19 of 1982, s. 6]

**Amendment of Article 6.—In the said Schedule, in Article 6, in clause (2), in sub-section (a), in the**

second column, for the figures set out in Column 1 below, the figures set out in Column 2 below, shall be
_substituted :—_

|Column 1|Column 2|
|---|---|
|Rs. P.|Rs. P.|
|1 00|1 50|
|2 00|3 00|
|3 00|4 50|
|4 00|6 00|
|5 00|7 50|
|6 00|9 00|
|8 00|12 00|
|12 50|18 75|
|25 00|37 50|
|37 50|56 25|


-----

|50 00|75 00|
|---|---|
|75 00|112 50|
|100 00|150 00|
|125 00|187 50|
|150 00|225 00|
|50 00|75 000|



[Vide Uttar Pradesh Act 19 of 1982, s. 7]

**Amendment of Article 7.— In the said Schedule, in Article 7:-**

(a) in clause (a), in the second column, for the existing entry the following entry shall be

substituted, namely :
"Fifty rupees".

(b) in clause (b), in the second column, for the existing entry the following entry shall be

substituted, namely:
"One hundred .rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 8]

**Amendment of Article 10.— In the said Schedule, in Article 10, in the second column, for the**

existing entry the following entry shall be substituted, namely :
"Three hundred rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 9]

**Amendment of Article 11.— In the said Schedule, in Article 11, in the second column, for the**

exiting entry, the following entry shall be substituted, namely:
"Four hundred rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 10]

**Amendment of Article 17.—In the said Schedule, in Article 17 in the second column, for the exiting**

entry, the following entry shall be substituted, namely :

"Twenty-five rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 11]

**Amendment of Article 19.—In the Said Schedule, in Article 19, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Fifty paise"

[Vide Uttar Pradesh Act 19 of 1982, s. 12]

**Amendment of Article 20.—In the Said Schedule, in Article 20, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Six rupees"

[Vide Uttar Pradesh Act 19 of 1982, s. 13]

**Amendment of Article 22.—In the Said Schedule, in Article 22, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Fifty rupees"

[Vide Uttar Pradesh Act 19 of 1982, s. 14]


-----

**Amendment of Article 26.—In the Said Schedule, in Article 26, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Subject to a maximum of one hundred fifty rupees, the same duty as on a Bond (no. 15)."

[Vide Uttar Pradesh Act 19 of 1982, s. 15]

**Amendment of Article 28.—In the Said Schedule, in Article 28, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Fifty paise."

[Vide Uttar Pradesh Act 19 of 1982, s. 16]

**Amendment of Article 29.—In the Said Schedule, in Article 29, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Twenty-five rupees"

[Vide Uttar Pradesh Act 19 of 1982, s. 17]

**Amendment of Article 34-A.—In the Said Schedule, in Article 34-A, in the second column, for the**

words “Five rupees” the words “six rupees” shall be substituted.

[Vide Uttar Pradesh Act 19 of 1982, s. 18]

**Amendment of Article 36.— In the Said Schedule, in Article 36, in the second column, for the**

exiting entry the following entry shall be substituted, namely:
"Fifty paise."

[Vide Uttar Pradesh Act 19 of 1982, s. 19]

**Amendment of Article 39.—In the Said Schedule, in Article 39, in the second column, for the words**

“one hundred rupees” the words “Two hundred rupees” shall be substituted and for the words “Three
hundred and twenty-five rupees” the words “Five hundred rupees” shall be substituted.

[Vide Uttar Pradesh Act 19 of 1982, s. 20]

**Amendment of Article 43.— In the Said Schedule, in Article 43, —**

(a) in clause (a), in the second column for the existing entry, the following entry shall be

substituted, namely :

"One rupee."

(b) in clause (b), in the second column, for the existing entry, the following entry shall be

substituted, namely:—

"Subject to a maximum of seventy-five rupees; one rupee for every, Rs. 10,000 or part

thereof of the value of the stock or security.”

[Vide Uttar Pradesh Act 19 of 1982, s. 21]

**Amendment of Article 44.— In the said Schedule, in Article 44, in the second column; for the**

existing entry, the following entry shall be substituted, namely:—

"Three rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 22]

**Amendment of Article 48.–In the said Schedule, in Article 48, —**

(a) in clause (a), in the second column, for the words "Two rupees and fifty paise" the words

"Three rupees" shall be substituted ;

(b) in clause (b), in the second column, for the words "Five rupees” the words "Six rupees" shall

be substituted ;

(c) in clause (c), in the second column, for the words "Twenty rupees” the words "Twenty-four

rupees" shall be substituted;


-----

(c) in clause (c), in the second column, for the words "Twenty rupees” the words "Twenty-four

rupees" shall be substituted;

(e) in clause (f), in the second column, for the words "Five rupees” the words "Six rupees" shall

be substituted.

[Vide Uttar Pradesh Act 19 of 1982, s. 23]

**Amendment of Article 50.— In and said Schedule, in Article 50, in the second column, for the**

existing entry, the following entry shall be substituted, namely:—

"Five rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 24]

**Amendment of Article 51.— In the said Schedule, in Article 51, in the second column, for the**

existing entry, the following entry shall be substituted, namely:—

"Five rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 25]

**Amendment of Article 58.— In the said Schedule, in Article 58 in item B, in the second column, for**

the existing entry, the following entry shall be substituted, namely:—

"The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property

concerned, but not exceeding fifty rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 26]

**Amendment of Article 60.—in the said Schedule, in Article 60, in the second column, for the**

existing entry the following entry shall be substituted, namely:—

"Fifty paise."

[Vide Uttar Pradesh Act 19 of 1982, s. 27]

**Amendment of Article 62.—In the said Schedule under Article 62:—**

(a) in clause (c), in sub-clause (ii), in the second column, for the words "Thirty-seven rupees and

seventy-five paise" the words "Seventy-five rupees" shall be substituted ;

(b) in clause (d), in the second column, for the existing entry, the following entry shall be

substituted, namely :—

"Sixty-seven rupees and fifty paise" ;

(c) in clause (e), in the second column, for the existing entry, the following entry shall be

substituted, namely—

"Thirty-four rupees or such smaller amount as may be chargeable under clauses (b) and (c) of this

article."

[Vide Uttar Pradesh Act 19 of 1982, s. 28]

**Amendment of Article 64.— In the said Schedule, in Article 64, in Part A, in clause (b), in the**

second column, for existing entry, the following entry shall be substituted, namely:—

"On ten thousand rupees, the duty payable under clause (a), and on the remainder, Three rupees

for every additional one thousand rupees or part thereof."

[Vide Uttar Pradesh Act 19 of 1982, s. 29]

**Amendment of Article 65.— In the said Schedule, in Article 65, the second column, for the existing**

entry, the following entry shall be substituted, namely:—

"Three rupees."

[Vide Uttar Pradesh Act 19 of 1982, s. 30]


-----

**Amendment of Schedule 1-B to Act no. 2 of 1899.—** In Schedule I-B to the Indian Stamp Act,

1899, hereinafter referred to as the principal Act in Article 5 (Agreement or Memorandum of an
Agreement) after clause (b), the following clause shall be inserted, namely :—

“(b-1) if relating to the sale of an The same duty as on conveyance (No. 23) on one half of
immovable property where, in part the amount of consideration as set forth in the agreement.
performance of the contract possession
is admitted to have been delivered or is
agreed to be delivered without executing
the conveyance :—

Provided that when conveyance in
pursuance of such agreement—

(i) is executed, the duty paid under this
clause shall be adjusted towards the total
duty payable on the conveyance ;

(ii) is not executed, the duty paid under
this clause in excess of the duty payable
under clause (c) shall subject to the rules
be refunded without any deduction on an
application being made for the purposes
not beyond 6 months from the expiration
of the period during which conveyance
could have been executed in pursuance
of the agreement.”

[Vide Uttar Pradesh Act 22 of 1990, s. 2]

**Amendment of Schedule 1-B.—In Schedule 1-B of the principal Act —**

(1) for the existing entry in Column 2 against Article 3, the following entry shall be substituted,

namely :—

“Fifty rupees”,

(2) for the existing entry in Column 2 against clause (a) of Article 4, the following entry shall be

substituted, namely :—

“Two rupees”,

(3) for the existing entry in Column 2 against clause (c) of Article 5, the following entry shall be

substituted, namely :—

“Five rupees”,

(4) for the existing table of rates below sub-clause (a) of clause (2) of Article 6, the following

table shall be substituted, namely :—

|“(b-1) if relating to the sale of an immovable property where, in part performance of the contract possession is admitted to have been delivered or is agreed to be delivered without executing the conveyance :—|The same duty as on conveyance (No. 23) on one half of the amount of consideration as set forth in the agreement.|
|---|---|
|Provided that when conveyance in pursuance of such agreement—||
|(i) is executed, the duty paid under this clause shall be adjusted towards the total duty payable on the conveyance ;||
|(ii) is not executed, the duty paid under this clause in excess of the duty payable under clause (c) shall subject to the rules be refunded without any deduction on an application being made for the purposes not beyond 6 months from the expiration of the period during which conveyance could have been executed in pursuance of the agreement.”||

|Description of instrument|Col2|Proper stamp duty|
|---|---|---|
|||Rs. P.|
|When the amount of the loan or debt does not exceed Rs. 200|. .|1 00|
|When It exceeds Rs. 200 but does not exceed Rs. 400|. .|2 00|
|When it exceeds Rs. 400 but does not exceed Rs. 600|. .|3 00|
|When It exceeds Rs. 600 but does not exceed Rs. 800|. .|4 00|


-----

|When It exceeds Rs. 800 but does not exceed Rs. 1,000|. .|5 00|
|---|---|---|
|When It exceeds Rs. 1,000 but does not exceed Rs. 1,200|. .|6 00|
|When It exceeds Rs. 1,200 but does not exceed Rs. 1,600|. .|8 00|
|When It exceeds Rs. 1,600 but does not exceed Rs. 2,500|. .|12 50|
|When It exceeds Rs. 2,500 but does not exceed Rs. 5,000|. .|25 00|
|When It exceeds Rs. 5,000 but does not exceed Rs. 7,500|. .|37 50|
|When It exceeds Rs. 7,500 but does not exceed Rs. 10,000|. .|50 00|
|When It exceeds Rs. 10,000 but does not exceed Rs. 15,000|. .|75 00|
|When It exceeds Rs. 15,000 but does not exceed Rs. 20,000|. .|100 00|
|When It exceeds Rs. 20,000 but does not exceed Rs. 25,000|. .|125 00|
|When It exceeds Rs. 25,000 but does not exceed Rs. 30,000|. .|150 00|
|and for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000|. .|50 00|


(5) for the existing entry in Column 2 against clause (b) of Article 8, the following entry shall be

substituted, namely :—

“Thirty-seven rupees and fifty paise”.

(6) for the existing entry in Column 2 against Article 10, the following entry shall be substituted,

namely :—

“Two hundred and twenty five rupees ”.

(7) for the existing entry in Column 2 against clause (c) of Article 12, the following entry shall be

substituted, namely :—

“Thirty-seven rupees and fifty paise”.

(8) for the existing table of rates below Article 15, the following table shall be _substituted,_

namely :—

Description of instrument Proper stamp duty

Where the amount or value secured does not exceed Forty-five paise.
Rs. 10

Where it exceeds Rs. 10 but does not exceed Rs. 50 One rupees.

Where it exceeds Rs. 50 but does not exceed Rs. 100 Three rupees and

|Description of instrument|Col2|Proper stamp duty|
|---|---|---|
|Where the amount or value secured does not exceed Rs. 10||Forty-five paise.|
|Where it exceeds Rs. 10 but does not exceed Rs. 50||One rupees.|
|Where it exceeds Rs. 50 but does not exceed Rs. 100||Three rupees and seventy-five paise.|


-----

Seven rupees and
Where it exceeds Rs. 100 but does not exceed Rs. 200

fifty paise.

Where it exceeds Rs. 200 but does not exceed Rs. 300 Eleven rupees and
twenty-five paise.

Where it exceeds Rs. 300 but does not exceed Rs. 400 Fifteen rupees.

Eighteen rupees and
Where it exceeds Rs. 400 but does not exceed Rs. 500
seventy-five paise.

Twenty-two rupees,
Where it exceeds Rs. 500 but does not exceed Rs. 600
and fifty paise.

Twenty-six rupees
Where it exceeds Rs. 600 but does not exceed Rs. 700
and twenty-five
paise.

Where it exceeds Rs. 700 but does not exceed Rs. 800 Thirty rupees.

Where it exceeds Rs. 800 but does not exceed Rs. 900 Thirty-three rupee
and seventy-five
paise.

Where it exceeds Rs. 900 but does not exceed Rs. Thirty-seven rupees
1,000 and fifty paise.

and for every Rs. 500 or part thereof in excess of Rs. Eighteen rupees and
1,000 seventy-five paise.

(9) for the existing table of rates below Article 23, the following table shall be substituted,

namely :—

Description of instrument Proper stamp duty

Where the amount or value of the consideration of

Rs. P

such conveyance
as set forth therein or the market value of the property
which is the
subject of such conveyance, whichever is greater,
does not exceed Rs. 50 ……………. 2  00

|Where it exceeds Rs. 100 but does not exceed Rs. 200|Col2|Seven rupees and fifty paise.|
|---|---|---|
|Where it exceeds Rs. 200 but does not exceed Rs. 300||Eleven rupees and twenty-five paise.|
|Where it exceeds Rs. 300 but does not exceed Rs. 400||Fifteen rupees.|
|Where it exceeds Rs. 400 but does not exceed Rs. 500||Eighteen rupees and seventy-five paise.|
|Where it exceeds Rs. 500 but does not exceed Rs. 600||Twenty-two rupees, and fifty paise.|
|Where it exceeds Rs. 600 but does not exceed Rs. 700||Twenty-six rupees and twenty-five paise.|
|Where it exceeds Rs. 700 but does not exceed Rs. 800||Thirty rupees.|
|Where it exceeds Rs. 800 but does not exceed Rs. 900||Thirty-three rupee and seventy-five paise.|
|Where it exceeds Rs. 900 but does not exceed Rs. 1,000||Thirty-seven rupees and fifty paise.|
|and for every Rs. 500 or part thereof in excess of Rs. 1,000||Eighteen rupees and seventy-five paise.|
|(9) for the existing table of rates below Article 23, the following table shall be substituted, namely :—|||
||||
|Description of instrument||Proper stamp duty|
|Where the amount or value of the consideration of such conveyance as set forth therein or the market value of the property which is the subject of such conveyance, whichever is greater, does not exceed Rs. 50|…………….|Rs. P 2 00|
|Where it exceeds Rs. 50 but does not exceed Rs. 100|… … … … ….|7 50|
|Where it exceeds Rs. 100 but does not exceed Rs. 200|…………….|15 00|
|Where it exceeds Rs. 200 but does not exceed Rs. 300|…………….|22 50|
|Where it exceeds Rs. 300 but does not exceed Rs. 400|…………….|30 00|
|Where it exceeds Rs. 400 but does not exceed Rs. 500|…………….|37 50|
|Where it exceeds Rs. 500 but does not exceed Rs. 600|… … … … ….|45 00|
|Where it exceeds Rs. 600 but does not exceed Rs. 700|……………|52 50|
|Where it exceeds Rs. 700 but does not exceed Rs. 800|… … … … …|60 00|


-----

|Where it exceeds Rs. 800 but does not exceed Rs. 900|… … … … …|67 50|
|---|---|---|
|Where it exceeds Rs. 900 but does not exceed Rs. 1,000|……………|75 00|
|and for every Rs. 500 or part thereof in excess of Rs. 1,000|……………|37 50|


(10) for the existing entry in Column 2 against clause (ii) of Article 24 the following entry shall be

_substituted, namely :—_

“Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or sale
deed of agricultural land and the value of the subject matter of the original does not exceed one
thousand rupees ; in any other case, five rupees.”

(11) for the existing clause (a) in Column I of Article 25, the following clause shall be substituted,

namely :—

“(a) if the duty with which the original instrument is chargeable does not exceed five rupees ;”.

(12) for the existing entry in Column 2 against column (b) of Article 25, the following entry shall be

_substituted, namely :—_

“Five rupees”.

(13) for the existing clause (a) in Column 1 of Article 34-A, the following clause shall be substituted,

namely :—

“(a) if the duty with which the original instrument is chargeable does not exceed ten rupees ;”

(14) _for the existing entry in column 2 against clause (b) of Article 34-A, the following shall be_

_substituted, namely :—_

“Five rupees”,

(15) _for the proviso below the existing entry in Column 2 against clause (c) of Article 35, the_

following proviso shall be substituted, namely ;

“Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required

for lease, and a lease in pursuance of such agreement is subsequently executed the duty on such lease
shall not exceed five rupees.”

(16) for the existing entry in Column 2 against clause (a) of Article 39, the following entry shall be

_substituted, namely :—_

“One hundred rupees”.

(17) for the existing entry in Column 2 against clause (b) of Article 39, the following entry shall be

_substituted, namely :—_

“Three hundred and twenty-five rupees”.

(18) in Article 45, in Column 2, for the existing clause (a) of the proviso, the following clause shall be

_substituted, namely :—_

“(a) When an instrument 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 or upon the instrument recording, by way of declaration or otherwise, the terms of such
partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less
than five rupees ;”

(19) for the existing clause (c) in Column 2 of Article 45, the following clause shall be _substituted,_

namely :—


-----

“(c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court,

or an award by an Arbitrator directing a partition, is stamped with the stamp required for any instrument
of partition, and an instrument of partition, in pursuance of such order or award is subsequently executed,
the duty on such instrument shall not exceed five rupees.”,

(20) for the existing entry in Column 2 against item “A”, sub-item (b) of Article 46, the following

entry shall be substituted, namely:—

“One hundred and fifty rupees.”,
(21) for the existing entry in Column 2 against Item “B” of Article 46, the following entry shall be

_substituted, namely :—_

“Thirty-seven rupees and fifty paise.”,

(22) for the existing table of rates under Article 48, the following table shall be _substituted, namely_

:—

Description of instrument                     Proper stamp duty

(a) When executed for the sole purpose Two rupees and fifty paise.
of procuring the registration of one or
more documents in relation to a single
transaction or for admitting execution of
one or more such documents ;

(b) When authorizing one person or more Five rupees.
to act in a single transaction other than
the case mentioned in clause (a) ;

(c) When authorizing not more than five Twenty rupees.
persons to act jointly and severally in
more than one transaction or generally ;

(d) When authorizing more than five but Forty rupees.
not more than ten persons to act jointly
and severally in more than one

transaction or generally ;

(e) When given for consideration and The same duty as a conveyance (no. 23) of the
authorizing the attorney to sell any consideration.
immovable property ;

(f) in any other case ; Five rupees for each person authorized.

(23) for the existing entry in Column 2 against clause (b) of Article 54, the following entry shall

be substituted, namely :—

“Seventy-five rupees.”

(24) for the existing clause (a) below Article 55, the following clause shall be substituted, namely

:—

“(a) if the amount or value of the claim does not exceed Rs. 2,500 ;”

(25) for the existing entry in Column 2 against clause (b) of Article 55, the following entry shall

be substituted, namely :—

“One hundred rupees.”,

|Description of instrument|P r o p e r s t a mp duty|
|---|---|
|(a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents ;|Two rupees and fifty paise.|
|(b) When authorizing one person or more to act in a single transaction other than the case mentioned in clause (a) ;|Five rupees.|
|(c) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally ;|Twenty rupees.|
|(d) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally ;|Forty rupees.|
|(e) When given for consideration and authorizing the attorney to sell any immovable property ;|The same duty as a conveyance (no. 23) of the consideration.|
|(f) in any other case ;|Five rupees for each person authorized.|


-----

(26) for the existing entry in Column 2 against clause (b) of Article 57, the following entry shall

be substituted, namely :—

“Thirty-seven rupees and seventy-five paise”,

(27) _for the existing proviso in Column 2 against Article 58, the following proviso shall be_

_substituted, namely :—_

“Provided that, where an agreement to settle is stamped with the stamp required for an instrument

of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed,
the duty on such instrument shall not exceed five rupees”,

(28) for the existing clause (a) in Column 1 of article 61, the following clause shall be substituted,

namely :—

“(a) when the duty with which the lease is chargeable does not exceed thirty-seven rupees and

seventy-five paise.”

(29) for the existing entry in Column 2 against clause (b) of Article 61, the following entry shall

be substituted, namely :—

“Thirty-seven rupees and seventy-five paise”,

(30) for the existing item (i) of clause (c) in Column (1) of Article 62, the following item shall be

_substituted, namely :—_

“(i) if the duty on such bond, mortgage-deed or policy does not exceed thirty-seven rupees and

seventy-five paise.”

(31) for the existing entry in Column 2 against item (ii) below clause (c) of Article 62, the

following entry shall be substituted, namely:—

“Thirty-seven rupees and seventy-five paise ;

Provided that, if by any one instrument the interest secured by several bonds, mortgage-deeds or

policies of insurance is transferred the duty payable in respect of such instrument shall be the aggregate of
the duties which would have been payable if separate instruments of transfer were executed in respect of
each such bond, mortgage deed or policy of insurance.”

(32) for the existing entry in Column 2 against Item “B” of Article 64, the following entry shall

be substituted, namely :—

The same duty as a Bond (no. 15) for a sum equal to the amount or value of the property

concerned but not exceeding seventy-five rupees.”.

[Vide Uttar Pradesh Act 20 of 1974, s. 6]
**Insertion of new Article 38-A.— In Schedule I-B to the Indian Stamp Act, 1899, after Article 38, the**
following Article shall be inserted, namely :—

“38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence

or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959, —

(A) Licence relating to following arms :—

|(i) Revolvers or Pistols|Two thousand rupees|
|---|---|
|(ii) Rifles|One thousand five hundred rupees|
|(iii) DBBL Weapons|One thousand rupees|
|(iv) SBBL Weapons|One thousand rupees|
|(v) ML Weapons|Two hundred rupees|
|(B) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :—||
|(i) FORM XI|Ten thousand rupees|


-----

|(ii) FORM XII (iii) FORM XIII|Ten thousand rupees Five thousand rupees|
|---|---|
|(iv) FORM XIV|Three thousand rupees|
|(C) Renewal of licence relating to following arms :—||
|(i) Revolvers or Pistols|One thousand rupees|
|(ii) Rifles|Seven hundred fifty rupees|
|(iii) DBBL Weapons|Five hundred rupees|
|(iv) SBBL Weapons|Five hundred rupees|
|(v) ML Weapons|One hundred rupees|
|(D) Renewal of licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :—||
|(i) FORM XI|Three thousand rupees|
|(ii) FORM XII|Three thousand rupees|
|(iii) FORM XIII|Two thousand rupees|
|(iv) FORM XIV|One thousand rupees”|



[Vide Uttar Pradesh Act 22 of 1998, s. 2]

**Amendment of Article 1 of Schedule 1-B.—** In Schedule 1-B to the principal Act. hereinafter referred to
as the said Schedule, in Article 1 (Acknowledgement) in the Column relating to the "description of
instrument" for the words "twenty rupees" the words "one thousand rupees", and in the column relating to
the "Proper Stamp Duty" for the words "Fifty paise" the words "ten rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 11]

**Substitution or Article 4 In the said Schedule, for Article 4 (Affidavit), the following Article shall be**
**substituted, namely :—**

"4 AFFIDAVIT, including an affirmation or Ten rupees declaration in the case of persons by law allowed
affirm or declare instead of swearing.

Exemptions

Affidavit or declaration in writing when made—

(a) as a condition of enrolment under the Army Act. 1950. The Air force Act, 1950, or the Navy

Act, 1957, or

(b) for the sale purpose of enabling any person to receive any pension or charitable allowance.

[Vide Uttar Pradesh Act 22 of 1998, s. 12]

**Amendment of Article 5.— In the said Schedule, in Article. 5 (Agreement or Memorandum of an**
Agreement, —

(a) in clause (a). in the column relating to the "proper stamp duty” for the words "Sixty naye

paise" the words "ten rupee'. shall be substituted.

(b) in clause (b) in the Column relating to the "proper stamp duty" for the words "forty five

rupees, thirty naye paise for every 10,000” the words "One thousand rupees, ten rupees for every Rs.
20,000" shall be substituted.

(c) for the existing clause (b-1), the following clauses shall be Substituted, namely :—


-----

|“(b-1) If relating to the sale of an immovable property where possession is not admitted to have been delivered nor is agreed to be delivered Without executing the conveyance :|The same duty as on conveyance [No. 23 clause (a)] on one half of the amount of consideration as set forth in the agreement."|
|---|---|
|Provided that when conveyance in pursuance of such agreement is executed. The duty paid under this clause in excess of the duty payable under clause (c) shall be adjusted towards the total duty 'payable on the conveyance."||
|"(b-2) If relating to construction of a building on a land by a person other than the owner or lessee of such land and having a stipulation that after construction, such building shall be held jointly or severally by that other person and the owner or the lessee, as the case may be, of such land or that it shall be sold jointly or severally by them or that a part of it shall be held jointly or severally by them and the remaining paid thereof shall be sold jointly or severally by them.|The same duty as a conveyance (No. 23 clause (a)] for a consideration equal to the amount or value of the land.|


_Explanations— For the purpose of this clause :—_

(1) the expression "land” shall include things attached to the earth, or permanently fastened to

anything attached to the earth ;

(2) the expression “lessee" shall mean a holder of a lease in perpetuity or for a perpetuity or for a

period or thirty years or more.

(3) the expression “” shall mean a building having more than one flat or office accommodation or

both and the expression “flat” shall have the meaning assigned to it in the Uttar Pradesh Ownership of
Flats Act, 1975.”

[Vide Uttar Pradesh Act 22 of 1998, s. 13]
**Amendment of Article 6.—In the said Schedule, in Article 6 (Agreement relating to deposit of title,**
deeds pawn or pledge) in clause (2), for sub-clause (a). the following sub-clause be substituted, namely
:—

"(a) if such loan or debt is repayable on demand or more than three months from the date of the

instrument evidencing the agreement :

For every Rs. 1000 or part thereof of the amount of loan or debt.     Twenty rupees

_Explanation— For the purpose of clause (1) of this Article, any letter, note or memorandum or_

writing, relating, to the deposit of title deeds whether written or made before, or at the time of, or
after, the deposit of title deeds is effected, and whether it is in respect of the first loan or any
subsequent loan, such letter, note, memorandum or writing shall ; in the absence of any separate
agreement relating to deposit of deeds, be deemed to be an instrument evidencing an agreement
relating to the deposit of title deeds."

[Vide Uttar Pradesh Act 22 of 1998, s. 14]

**Amendment of Article 9.— In the said Schedule, in Article 9 (Apprenticeship deed), in the column**
relating to the "proper stamp duty", for the words "Twelve rupees" the words "Twenty rupees" shall be
substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 15]


-----

**Amendment of Article 10.—** In the said Schedule, in Article 10 (Articles of Association of a company),
in the column relating to the “proper stamp duty” for the words “Three hundred rupees” the words “Five
hundred rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 16]

**Amendment of Article 12.— the said Schedule, in Article 12 (Award), in clause (b), in the column**
relating to the “proper stamp duty” for the words “One rupee and fifty naye paise” the words “Ten
rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 17]

**Insertion of new Article 12-A.—In the said Schedule after Article 12, the following Article shall be**
inserted, namely :—

“12-A. Bank Guarantee— Guarantee deed Fifty rupees.

executed by a Bank as a surely to secure

The due performance or a contract or the

due discharge of a liability for every Rs.

1000 or part thereof.

[Vide Uttar Pradesh Act 22 of 1998, s. 18]

**Substitution of Article 15.— In the said Schedule, for Article 15 (Bond), the following Article shall be**
substituted, namely :—
## “15. BOND as defined by section 2(5) not being a Debenture (No. 27) and not being otherwise provided
for by this Act, or by the Court Fees Act, 1870.

Where the amount or value secured does Ten rupees

not exceed Rs. 100/
and for every additional Rs. 1,000 or part Seventy rupees

thereof in excess Rs. 1,000/
[Vide Uttar Pradesh Act 22 of 1998, s. 19]

**Amendment of Article 17.— In the said Schedule, in Article 17 (cancellation), in the column relating to**
the "proper stamp duty", for the words "Twenty-five rupees" the words "one hundred rupees" shall be
substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 20]
**Amendment of Article 18.—In the said Schedule, in Article 18 (certificate of sale), in the column**
relating to the "proper stamp duty", for the words and figure “No. 23” the words and figure "No. 23
clause (a)" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 21]

**Amendment of Article 19.—In the said Schedule, in Article 19 (Certificate of other Document), in the**
column relating to the "proper stamp duty", for the words "Fifty paise" the words "one rupees" shall be
substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 22]

**Amendment of Article 20.— In the said Schedule, in Article 20 (Chartered Party), in the column relating**
to the "proper stamp duty", for the words "Six rupees" the words "Ten rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 23]

**Substitution of Article 23.— In the said Schedule, for Article 23 (Conveyance) the following Article**
shall be substituted, namely :—

|“12-A. Bank Guarantee— Guarantee deed executed by a Bank as a surely to secure|Fifty rupees.|
|---|---|
|The due performance or a contract or the due discharge of a liability for every Rs. 1000 or part thereof.||

|Where the amount or value secured does not exceed Rs. 100/-|Ten rupees|
|---|---|
|and for every additional Rs. 1,000 or part thereof in excess Rs. 1,000/-|Seventy rupees|


-----

|“23. CONVEYANCE as defined by section 2 (10) not being a Transfer charged or substituted under No. 62 —|Col2|
|---|---|
|(a) If relating to immovable property where the amount or value of the consideration of such conveyance at set forth therein or the market value of the immovable property which is the subject of such conveyance, whichever is greater does not exceed Rs. 500/-|Sixty rupees|
|Where it exceeds Rs. 500/-|One hundred and twenty-five rupees|
|but does not exceed Rs. 1,000/-|One hundred and twenty-five rupees|
|and for every Rs. 1,000/-||
|or part thereof in excess of Rs. 1,000/-|Provided that the duty payable shall be rounded off to the next multiple of ten rupees.|
|(b) if relating to movable property- where the amount or value of the consideration of such conveyance as set forth therein does not exceed Rs. 1,000/-|Twenty rupees|
|and for every Rs. 1,000/-|Twenty rupees|
|or part thereof in excess of Rs. 1,000/-||


EXEMPTION:-
Assignment of copy-right in musical works by resident of or first published in India.

Explanation :—For the purposes of this Article, in the case of an agreement to sell an immovable

property, where possession is delivered before the execution or at the time of execution, or is agreed to be
delivered without executing the conveyance, the agreement shall be deemed to be a conveyance and
stamp duty thereon shall be payable accordingly ;

Provided that the provisions of section 47-A shall mutatis mutandis apply to such agreement ;

Provided further that when conveyance in pursuance of-such agreement is executed, the stamp duty

paid on the agreement shall be adjusted towards the total duty payable on the conveyance.

[Vide Uttar Pradesh Act 22 of 1998, s. 24]

**Amendment of Article 24.— In the said Schedule, for Article 24 (copy or extract) the following Article**
shall be substituted, namely :—

“24. Copy or Extract certified to be a true-copy or extract by or by order of any public officer and not
chargeable under the law for the time being in force relating to court-fees —

(i) if the original was not chargeable with duty or

Ten rupees

if the duty with which it was chargeable does not
exceed ten rupees ;

(ii) in any other case not falling within the
Ten rupees
provisions of Section 6-A.

EXEMPTION :—

(a) Copy of any paper which a public officer is expressly required by law to make or furnish

for record in any public office or for any public purpose ;

(b) Copy of, or extract from, any register relating to births, baptisms namings, dedications,

marriages, divorces, deaths or burials.”

[Vide Uttar Pradesh Act 22 of 1998, s. 25]

|(i) if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed ten rupees ;|Ten rupees|
|---|---|
|(ii) in any other case not falling within the provisions of Section 6-A.|Ten rupees|


-----

**Amendment of Article 28.—In the said Schedule, in Article 28 (Delivery order in respect of goods), in**
the column relating to the "description of, instrument" for the words "twenty rupees" the Words "one
thousand rupees" and in the column relating to the "proper stamp-duty" for the words "Fifty paise" the
words 'Ten rupees" shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 26]

**Amendment of Article 29.—In the said Schedule, in Article 29 (Divorce) in the column relating to the**
"proper Stamp duty" for the words. "Twenty-five rupees" the word "Fifty rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 27]

**Amendment of Article 31, 32, 33.-- In the said Schedule, in Article 31 (Exchange of Property), 32**
(Further charge) and 33 (Gift), in the column relating to the "proper stamp duty" for the word and figures
"No. 23" wherever occurring the words and figure "No. 23 clause (a)” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 28]

**Substitution of Article 34-A.— In the said Schedule, for Article 39-A (instrument), the following Article**
shall be substituted, namely:—

“34—A. INSTRUMENT correcting a Ten rupees”
purely clerical error in an instrument
chargeable with duty and in respect of
which the proper duty has been paid.

[Vide Uttar Pradesh Act 22 of 1998, s. 29]

**Amendment of Article 35.—In the said Schedule, in Article 35 (Lease) —**

(a) in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi), (vii) and (viii), in the column relating to

the "proper stamp duty", for the word and figure "No. 23" wherever accruing the words and figure
"No. 23 clause (a)" shall be substituted ;

(b) in clause (b), in the column relating to the "proper stamp duty" for the word and figure "No.

23" the words and figure "No. 23 clause (a)” shall be substituted:

(c) in clause (c), in column relating to the "proper stamp duty", for the word and figure "No. 23"

the words and figure "No. 23 clause (a)" and for the words “Five rupees” the words “Ten rupees”
shall be substituted ;

(d) after the existing proviso, the following proviso shall be inserted, namely :—

"Provided further that where the lease purpose to letting of a building or flat for a term not

exceeding five years, the duty shall, subject to a minimum of rupees one hundred and a maximum of
rupees ten thousand, be chargeable at the rate of two per cent of the whole amount of the rent which
would be paid or delivered for the entire term of the lease and the amount of fine or premium or
money advanced, if any, as set forth in the lease and it shall be rounded off to the next multiple of
rupees ten."

(e) after explanation (4) the following explanation shall be inserted, namely:—

“(5) For the purpose of second proviso the expressions “building” and “flat” shall have the

meanings respectively assigned to them in explanation (3) to clause (b-2) of Article 5.”

[Vide Uttar Pradesh Act 22 of 1998, s. 30]

**Amendment of Article 36.— In the said Schedule, in Article 36 (Letter of Allotment of shares) in the**
column relating to the “proper stamp duty”, for the words “Fifty paise” the words “one rupee” shall be
substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 31]

|“34—A. INSTRUMENT correcting a purely clerical error in an instrument chargeable with duty and in respect of which the proper duty has been paid.|Ten rupees”|
|---|---|


-----

**Amendment of Article 39.— In the said Schedule, in Article 39 (MEMORANDUM OF**

ASSOCIATION OF A COMPANY), —

(a) in clause (a), in the column relating to the “proper stamp duty”, for the words “two hundred

rupees”, the words “Five hundred rupees” shall be substituted ;

(b) In clause (b), in the column relating to the “proper stamp duty”, for the words, “five hundred

rupees”, the words “one thousand rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 32]

**Amendment of Article 40.— In the said Schedule, in Article 40 (Mortgage-deed), —**

(a) in clause (a), in the column relating to the “proper stamp duty”, for the words and figure “No.

23”, the words and figure “No. 23 clause (a)” shall be substituted ;

(b) in clause (c), in the column relating to the “proper stamp duty”, for the words “two rupees and

twenty five naye paise” wherever occurring the words “Ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 33]

**Amendment of Article 41.— In the said Schedule, in Article 41 (Mortgage of a crop) —**

(a) in clause (a), —

(i) in the column relating to the “description of instrument”, for the words and figure “Rs. 200”,

wherever occurring the word and figure “Rs. 6000” shall be substituted ;

(ii) in the column relating to the “proper stamp duty”, for the words “Thirty five naye paise”,

wherever occurring the word and figure “Ten rupees” shall be substituted ;

(b) in clause (b), —

(i) in the column relating to the “description of instrument”, for the words and figure “Rs. 100”,

wherever occurring the word and figure “Rs. 3000” shall be substituted ;

(ii) in the column relating to the “proper stamp duty”, for the words “Sixty Naye paise”, wherever

occurring the word “Twenty rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 34]

**Amendment of Article 42.— In the said Schedule, in Article 42 (Notarial Act) in the column relating**

to the “proper stamp-duty”, for the words “Three rupees and fifty naye paise”, the words “Ten rupees”
shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 35]

**Amendment of Article 43.—In the said Schedule, in Article 43 (Note or Memorandum),—**

(a) in column relating to the “description of instrument”, for the words “Twenty rupees”, wherever

occurring the words “Two hundred rupees” shall be substituted ;

(b) in clause (a), in the column relating to the “proper stamp duty”, for the words “One rupees” the

words “Ten rupees” shall be substituted ;

(c) in clause (b), in the column relating to the “proper stamp duty”, for the words and figure “seventy

five rupees ; one rupee for every Rs. 10,000”, the words and figure “one thousand rupees ; ten rupees for
every Rs. 20,000” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 36]

**Amendment of Article 44.— In the said Schedule, in Article 44 (Note of Protest) in the column**

relating to the “proper stamp-duty”, for the words “Three rupees”, the words “Ten rupees” shall be
substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 37]


-----

**Amendment of Article 45.—In the said Schedule, in Article 45 Partition in the column relating to**

the “proper stamp-duty”, for the words “five rupees”, wherever occurring the words “Ten rupees” shall be
substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 38]

**Amendment of Article 46.— In the said Schedule, in Article 46 (Partnership), —**

(a) in part A, for the word and figure “Rs. 4000”, wherever occurring, the word and figure “Rs.

10,000” shall be substituted ;

(b) in part B, in the column relating to, the "proper stamp duty", for the words and figure "the

same duty as a Bond (No. 15) for Rs. 1,000", the Words "one hundred rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 39]

**Amendment of Article 48.—In the said Schedule, in Article 48 (Power of Attorney), —**

(a) in clause (a), in the column relating the “proper stamp duty”, for the words “Three rupees” the

word “Ten rupees” shall be substituted ;

(b) in clause (b), in the column relating to the "proper stamp duty", for the words "Ten rupees",

the Words "Twenty rupees" shall be substituted.

(c) in clause (c), in the column relating to the "proper stamp duty", for the word and figure "No.

23" the Words and figure "No. 23 clause (a)" shall be substituted.

(d) in clause (ee), in the column relating to the "proper stamp duty", for the word and figure "No.

23" the Words and figure "No. 23 clause (a)" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 40]

**Amendment of Article 50.— In the said Schedule, in Article 50 (Protest of bill or note), in the**

column relating to the “proper stamp-duty”, for the words “Five rupees”, the words “ten rupees” shall be
substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 41]

**Amendment of Article 51.—In the said Schedule, in Article 51 (Protest by the Master of a ship), in**

the column relating to the “proper stamp-duty”, for the words “five rupees”, the words “ten rupees” shall
be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 42]

**Amendment of Article 54.—In the said Schedule, in Article 54 (Re-conveyance of Mortgaged**

Property) in the column relating to the “proper stamp-duty”, for the word and figure “No. 23” wherever
occurring the word and figure “No. 23 clause (a)” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 43]

**Amendment of Article 57.— In the said Schedule, in Article 57 (Security-Bond or Mortgage-Deed), —**

(a) in clause (a), in the column relating to the "description of instrument" for the word and figure

"Rs. 1000" the word and figure "Rs. 100" and in the column relating to the “proper stamp duty”, for
the words and figure “The same duty as a Bond (No. 15) for the amount secured” the words “Ten
rupees” shall be substituted.

(b) in clause (b), in the column relating to the "proper stamp duty", for the word and figure "The

same duty as a Bond (No. 15) for Rs. 1000" the words "One hundred rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 44]

**Amendment of Article 58.—In the said Schedule, in Article 58 (Settlement) in part A, in the**

column relating to the “proper stamp-duty”, for the words “five rupees” the words “ten rupees” shall be
substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 45]


-----

**Amendment of Article 60.—In the said Schedule, in Article 60 (Shipping Order), in the column**

relating to the “proper stamp duty”, for the words “Fifty paise” the words “Ten rupees” shall be
substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 46]

**Substitution of Article 61.—In the said Schedule, in Article 61 (Surrender of lease), the following**

Article shall be substituted, namely :—

“61. SURRENDER OF LEASE The same duty as a Bond (No. 15) for a
consideration of Rs. 1000 or the duty with which
such lease is chargeable whichever is less ;
Provided that the duty payable shall be rounded off
to the next multiple or ten rupees.

EXEMPTION

Surrender of lease where such lease is exempted from duty.”

[Vide Uttar Pradesh Act 22 of 1998, s. 47]

**Amendment of Article 62.—In the said Schedule, in Article 62 (Transfer), —**

(a) for clause (b), following clause shall be substituted, namely:—

|“(b) of debentures, being marketable securities whether the debenture is liable to duty or not, except debentures provided for by section 8 ;|Col2|
|---|---|
|When the value of the share or the face amount of the debentures not exceed Rs. 500 ;|Ten rupees|
|Where it exceeds Rs. 500 but does not exceed Rs. 1,000 ;|Twenty rupees|
|And for every rs..500 or ten rupees part thereof in excess of Rs: 1,000:|ten rupees|
|(b) in clause (c)— (i) for sub clause (i), the following sub clause shall be substituted namely:-||
|“ (i) if the duty on such bond, mortgage Deed or policy does not exceed one hundred Rupees;|the duty with which such bond, mortgage-deed or policy is chargeable; provided that the duty payable shall be rounded off to the next multiple of ten rupees;”|
|(ii)- in sub clause (ii) in the column relating to the “proper stamp duty” for the words “Seventy Five rupees” shall be substituted and after the proviso the following proviso shall be inserted,at the end namely:-||
|“provided further that the duty payable shall be rounded off to the next multiple of ten rupees:-||


-----

(c) in clause (d), in the column relating to the “proper stamp duty” for the words “ Sixty-seven rupees

and fifty paise” the words “One hundred ripees” shall be substituted;

(d) in clause (e), in the column relating to the “proper stamp duty” for the words “ Thirty four rupees

or such smaller amount as may be chargeable under clauses (b) and (c) of this Article”, the words
“seventy rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 48]

In the said Schedule, in Article 63(Transfer of lease), in the column relating to the “proper stamp duty”
for word and figure “No 23” the words and figure No “23 clause(a)” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 49]

In the said Schedule, in Article 64(Trust), in part A, in clause (b), in the column relating to the “proper
stamp duty” for the words “Three rupees” the words “Ten rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 50]

In the said Schedule, in Article 65(Warrant of goods), in the column relating to the “proper stamp
duty” for the words “Three rupees” the words “Ten rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 51]

**Amendment of Article 3 of Schedule 1-B to Act no. 2 of 1899.—** In Schedule I-B to the Indian

Stamp Act, 1899, hereinafter referred to as the said Schedule, in Article 3 (Adoption-Deed), in the
column relating to the "Proper Stamp Duty" for the words "seventy-five rupees," the words “one hundred
rupees" shall be substituted.

[Vide Uttar Pradesh Act 23 of 1988, s. 2]

**Amendment of Article 6 of the said Schedule.—In the said Schedule, in Article 6 (Agreement**

relating to deposit of title deeds, pawn or pledge), in clause (2), in sub-clause (a), in the column relating to
the "Proper stamp duty" for the figures set out in column 1 of the table below, be figures set out
respectively against them in column 2 thereof Shall be substituted, namely :

|COLUMN 1 (Existing figures)|COLUMN 2 (figures to be substituted)|
|---|---|
|Rs. P.|Rs. P.|
|1 50|3 00|
|3 00|6 00|
|4 50|9 00|
|6 00|12 00|
|7 50|15 00|
|9 00|18 00|
|12 00|24 00|
|18 75|37 50|
|37 50|75 00|
|56 25|112 50|
|75 00 112 50|150 00 225 00|
|150 00|300 00|


-----

|187 50|375 00|
|---|---|
|225 00|450 00|
|75 00|150 00|



[Vide Uttar Pradesh Act 23 of 1988, s. 3]

**Amendment of Article 15 of the said Schedule .—** In the said Schedule, in Article 15, (Bond), in

the column relating to the "Proper stamp duty", for the words set out in column 1 of the table below, the
words set out respectively against them in Column 2 thereof shall be substituted, namely :—

COLUMN 1                   COLUMN 2
(Existing words) (Words to be substituted)

One rupee One rupee and fifty paise

Two rupees and fifty paise Three rupees

Four rupees and seventy-five paise Five rupees and fifty paise

Nine rupees and fifty paise Eleven rupees

Fourteen rupees and twenty-five paise Sixteen rupees and fifty paise

Nineteen rupee Twenty-two rupees

Twenty-three rupees and seventy-five Twenty-seven rupees and fifty paise
paise

Twenty-eight rupees and fifty paise Thirty-three rupees

Thirty-three rupees and twenty-five Thirty-eight rupees and fifty paise
paise

Thirty-eight rupees Forty-four rupees

Forty-two rupees and seventy-five Forty-nine rupees and fifty paise
paise

Forty-seven rupees and fifty paise Fifty-five rupees

Twenty-three rupees and seventy-five Twenty-seven rupees and 'fifty
paise paise.

[Vide Uttar Pradesh Act 23of 1988, s. 4]

**Amendment of Article 23 of the said Schedule.— In the said Schedule, in Article 23,**

(Conveyance), in the column relating to the "Proper stamp duty", for the figures set out in column 1 of the
table below, the figures set out respectively against them in Column 2 thereof shall be substituted, namely
:—

|COLUMN 1 (Existing words)|C O L U MN 2 (Words to be substituted)|
|---|---|
|One rupee|One rupee and fifty paise|
|Two rupees and fifty paise|Three rupees|
|Four rupees and seventy-five paise|Five rupees and fifty paise|
|Nine rupees and fifty paise|Eleven rupees|
|Fourteen rupees and twenty-five paise|Sixteen rupees and fifty paise|
|Nineteen rupee|Twenty-two rupees|
|Twenty-three rupees and seventy-five paise|Twenty-seven rupees and fifty paise|
|Twenty-eight rupees and fifty paise|Thirty-three rupees|
|Thirty-three rupees and twenty-five paise|Thirty-eight rupees and fifty paise|
|Thirty-eight rupees|Forty-four rupees|
|Forty-two rupees and seventy-five paise|Forty-nine rupees and fifty paise|
|Forty-seven rupees and fifty paise|Fifty-five rupees|
|Twenty-three rupees and seventy-five paise|Twenty-seven rupees and 'fifty paise.|


-----

_Column 1                    Column 2_


Rs.  P.

4  75

9  50

19  00

28  50

38  00

47  50

57  00

66  50

76  00

85  50

95  00

47  50

[Vide Uttar Pradesh Act 23 of 1988, s. 5]


Rs.  P.

6  25

12  50

25  00

37  50

50  00

62  50

75  00

87  50

100  00

112  50

125  00

62  50


**Substitution of Article 24 of the said Schedule.—** In the said Schedule, for Article 24, (Copy or extract), the
following Article shall be substituted, namely :—

|“24. Copy or extract certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees—|Col2|
|---|---|
|(i) if the original was not chargeable with duty or if the duty with Which it was chargeable does not exceed three rupees.|Two rupees and twenty-five paise when the copy or extract is of an agricultural lease or of a mortgage deed or sale-deed of agricultural land ; in any other case, five rupees.|
|(ii) in any other case not falling within the provisions of section 6-A.|Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or sale-deed of agricultural land and the value of the subject-matter of the original does not exceed one-thousand rupees ; in any other case ten rupees.|
|or Exemption||
|(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public||


-----

|office or for any public purpose|Col2|
|---|---|
|(b) Copy of, or extract from, any register relating to births, baptisms, naming dedications, marriages, divorces, deaths or burials."||



[Vide Uttar Pradesh Act 23 of 1988, s. 6]

**In the said Schedule; in Article 48 (Power of Attorney) –**

(a) in clause (b), in the column relating to "Proper stamp duty." for the words "Six rupees" the words

"Ten rupees" shall be substituted;

(b) in clause (c), in the column relating to “Proper stamp duty” for the words “Twenty-four rupees"

the words. "Fifty rupees" shall be, substituted ;

(c) in clause (d), in the column relating to "Proper stamp duty" for the words "Forty-eight rupees" the

words "One hundred rupees" shall be substituted ;

(d) In clause (f), in the column relating to "Proper stamp duty” for the word “Six rupees" the words

"Ten rupees" shall be substituted ;

[Vide Uttar Pradesh Act 23 of 1988, s. 7]

**Amendment of Schedule 1-B to Act no. II of 1899.—In Schedule I-B to the Indian Stamp Act, 1899—**

(a) in Article 15 (Bond), in the column relating to the "Proper Stamp Duty", for the words set out in

column 1 of the table below, the words set out respectively against them in column 2 of the table below,
shall be substituted, namely :

COLUMN 1                   COLUMN 2

(Existing words)             (Words to be substitute


Fifty paise

Two rupees

Four rupees and twenty-five paise

Eight rupees and fifty paise

Twelve rupees and seventy-five paise

Seventeen rupees

Twenty-one rupees and twenty-five paise

Twenty-five rupees and fifty paise

Twenty-nine rupees and seventyfive paise

Thirty-four rupees

Thirty-eight rupees and twentyfive paise

Forty-two rupees and fifty paise


One rupee

Two rupees and fifty paise

Four rupees and seventy five paise

Nine rupees and fifty paise

Fourteen rupees and twenty five paise

Nineteen rupees

Twenty-three rupees and seventy five paise.

Twenty-eight rupees and fifty paise

Thirty-three rupees and twenty five
paise

Thirty eight rupees

Forty-two rupees and seventy-five paise

Forty-seven rupees and fifty paise

Twenty-three rupees and seventy- five


-----

Twenty-one rupees and twentyfive paise


paise.


(b) in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the figures set out

in column 1 of the table below, the figures set out respectively again them in column 2 of the table below,
shall be substituted, namely :—

COLUMN 1                   COLUMN 2

(Existing figures)             ( figures to be substituted)


Rs.  P.

4  00

8  50

17  00

25  50

34  00

42  50

51  00

59  50

68  00

76  50

85  00

42  50

[Vide Uttar Pradesh Act 32 of 1985, s. 2]

**Uttar Pradesh**


Rs.  P.

4  75

9  50

19  00

28  50

38  00

47  50

57  00

66  50

76  00

85  50

95  00

47  50


**Insertion of new article 38A.—In Schedule I-B to the Indian Stamp Act, 1899 after article 38, the**

following article shall be inserted, namely:-
**“38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence or**

renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959 (Act No.
54 of 1959),-
|of 1959),--|Col2|
|---|---|
|(A) Licence relating to following arms:||
|(i) Revolvers or Pistols|Two thousand rupees|
|(ii) Rifles|One thousand five hundred rupees|
|(iii) DBBL Weapons|One thousand rupees|
|(iv) SBBL Weapons|One thousand rupees|
|(v) ML Weapons|Two hundred rupees|
|(b) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962:||
|(i) Form XI|Ten thousand rupees|
|(ii) Form XII|Ten thousand rupees|
|(iii) Form XIII|Five thousand rupees|
|(iv) Form XIV|Three thousand rupees|
|(c) Renewal of licence relating to following arms:||
|(i) Revolvers or Pistols|One thousand rupees|


-----

|(ii) Rifles|Seven hundred fifty rupees|
|---|---|
|(iii) DBBL Weapons|Five hundred rupees|
|(iv) SBBL Weapons|Five hundred rupees|
|(v) ML Weapons|Five hundred rupees|
|(d) Renewal of licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962:||
|(i) Form XI|Three thousand rupees|
|(ii) Form XII|Three thousand rupees|
|(iii) Form XIII|Two thousand rupees|
|(iv) Form XIV|One thousand rupees.|



[Vide Uttar Pradesh Act 23 of 1998, s. 2]
**Haryana**
**Amendment of Schedule I -A to Central Act 2 of 1899.—In Schedule I -A to the Indian Stamp Act,**
1899, under column "Proper Stamp Duty",-
(I) against article 4, for the words "Three rupees", the words "Ten rupees" shall be substituted;

(II) against article 48—

(1) against clause (c), for the words "Three rupees", the words "One hundred rupees" shall be

substituted ; and

(ii) against clause (d), for the words "Fifteen rupees", the words "Three hundred rupees" shall be

substituted.

[Vide Haryana Act 21 of 2006, s. 2]
**Amendment of Schedule I-A to Central Act 2 of 1899.—In Schedule 1-A to the Indian Stamp Act,**
1899, for entry 23, the following entry shall be substituted, namely :—

|Description of Instrument|Proper Stamp Duty|Col3|
|---|---|---|
|"23. Conveyance as defined in section 2(10) not being a transfer charged or exempted under entry No. 62|Where conveyance amounts to sale of immovable property|Other conveyance|
||(a)|(b)|
|1|2|3|
|where the value or amount of the consideration for such conveyance as set forth therein does not exceed fifty rupees|two rupees and fifty paise|one rupee and fifty paise|
|where it exceeds fifty rupees but does not exceed one hundred rupees|five rupees|three rupees|
|where it exceeds one hundred rupees but does not exceed two hundred rupees|ten rupees|six rupees|
|where it exceeds two rupees rupees but does not exceed three hundred rupees|fifteen rupees|hundred nine|
|where it exceeds three hundred rupees but does not exceed four hundred rupees|twenty rupees|twelve rupees|
|where it exceeds four hundred rupees but does not exceed five hundred rupees|twenty-five rupees|fifteen rupees|
|where it exceeds five hundred|thirty rupees|eighteen rupees|


-----

|rupees but does not exceed six hundred rupees|Col2|Col3|
|---|---|---|
|where it exceeds six hundred but does not exceed rupees seven hundred rupees|thirty-five rupees|twenty-one rupees|
|where it exceeds seven hundred but does not exceed rupees eight hundred rupees|forty rupees|twenty-four rupees|
|where it exceeds eight hundred but does not exceed rupees nine hundred rupees|forty-five rupees|twenty-seven rupees|
|where it exceeds nine hundred but does not exceed one thousand rupees|fifty rupees|thirty rupees rupees|
|and for every five hundred rupees or part thereof in excess of one thousand rupees|twenty-five rupees|fifteen rupees".|



[Vide Haryana Act 32 of 2008, s. 2]

**Amendment of Article 5 of Schedule IA to Central Act 4 of 1899.—In Schedule IA to the Indian Stamp**
Act, 1899 (hereinafter called the principal Act), in Article 5, after clause (c), the following clause shall **be**
added, namely :—

(I ) (2)

"(d) If relating to giving authority or power The same duty as is leviable on a conveyance
to a promoter or a developer, by whatever against article No. 23 on the market value of the
name called, for construction on, property mentioned in agreement.",

development of or, sale transfer (in any
manner whatsoever) of. any immovable
property.

**Amendment to Schedule IA 10 Central Act 2 of 1899.—** In Schedule I -A to the principal Act, under
column “Proper Stamp Duty".—

(I) against article 19, for the existing entry, the following entry shall he substituted, namely: -
"One rupee for every one thousand or a part thereof, of the value of the shares, scrip or

stock.";

(ii) against article 27—

(a) in clause- (a), for the existing entry, the fo11owing entry shall be substituted, namely: 
"0.05';ir per year of the face value of the debenture. Subject to the maximum of 0.25%.";

(b) in clause (b), for the existing entry, the following entry shall be substituted, namely:—

"0.05% per year of the face value of the debenture, subject to the maximum of 0.25%.";

(iii) against article 48—

(a) in clause (a), for the existing entry, the following entry shall be substituted, namely:—

"Three hundred rupees.";

(b) in clause (b), for the existing entry, the following entry shall be substituted, namely:—

"Three hundred rupees.";

in clause (c), for the existing entry, the following entry shall be substituted, namely:—

"Three hundred rupees.";

(d) in clause (d), for the existing entry, the following entry shall be substituted, namely: —

|(I )|(2)|
|---|---|
|"(d) If relating to giving authority or power to a promoter or a developer, by whatever name called, for construction on, development of or, sale transfer (in any manner whatsoever) of. any immovable property.|The same duty as is leviable on a conveyance against article No. 23 on the market value of the property mentioned in agreement.",|


-----

"Five hundred rupees.";

CO in clause (e), for the existing entry, the following entry shall be substituted, namely:-
"One thousand rupees."; and

(f) in clause (g), for the existing entry, the following entry shall be substituted, namely:.—

"One hundred rupees for each person authorized.

[Vide Haryana Act 17 of 2013, s. 3]

**Amendment of Schedule 1-A to Central Act 2 of 1899.—In Schedule 1-A to the Indian Stamp Act,**
1899, for the -existing article 55, the following article shall be substituted, namely :—

**(1)** **(2)**

“55. Release, that is to say any instrument (not
being such a release as is provided for by section
23-A) whereby any person renounces his interest,
share, part or claim :—

**(a) if the release is made of ancestral property in** Fifteen rupees.
favour of brother or sister (children of renouncer's
parents) OP son or daughter or father or mother or
spouse or grand children or nephew or niece or coparcener of the renouncer ;

(b) in any other ease The same duty as a Conveyance Po. 23(a) relating,

to sale of immovable property] for the - amount
equal to the market value of the share, interest, part
of claim renounced.".

[Vide Haryana Act 10 of 2000, s. 2]

**Amendment of Schedule 1-A to central Act 2 of 1899.—In schedule 1-A to the Indian Stamp Act,**
1899,-(a) for entry 23, the following entry shall be substituted, namely :-
|(1)|(2)|
|---|---|
|“55. Release, that is to say any instrument (not being such a release as is provided for by section 23-A) whereby any person renounces his interest, share, part or claim :—||
|(a) if the release is made of ancestral property in favour of brother or sister (children of renouncer's parents) OP son or daughter or father or mother or spouse or grand children or nephew or niece or co- parcener of the renouncer ;|Fifteen rupees.|
|(b) in any other ease|The same duty as a Conveyance Po. 23(a) relating, to sale of immovable property] for the - amount equal to the market value of the share, interest, part of claim renounced.".|

|mendment of Schedule 1-A to central 899,-- ) for entry 23, the following entry shall be|Act 2 of 1899.—In schedule 1- substituted, namely :--|-A to the Indian Stamp Act,|
|---|---|---|
|Description of instrument|Proper Stamp Duty||
|“23. Conveyance as defined in section 2 (10) not being a transfer charged or exempted under entry No.62.”|Where conveyance amounts to sale of immovable property|Other conveyance|
||(a)|(b)|
|1|2|3|
|where the value or amount of the consideration for such conveyance as set forth therein does not exceed fifty rupees|three rupees|one rupees fifty paise|
|where it exceeds fifty rupees but does not exceed one hundred rupees|Six rupees|three rupees|
|Where it exceeds one hundred rupees but does not exceed two hundred rupees|Twelve rupees|Six rupees|
|Where it exceeds two hundred rupees, but does not exceed three hundred rupees|Eighteen rupees|Nine rupees|
|Where it exceeds three hundred rupees but does not exceed five hundred rupees|Thirty rupees|Fifteen rupees|


-----

|Where it exceeds five hundred rupees but does not exceed six hundred rupees|Thirty six rupees|Eighteen rupees|
|---|---|---|
|Where it exceeds six hundred rupees but does not exceed seven hundred rupees|Forty-eight rupees|Twenty-one rupees|
|Where it exceeds seven hundred rupees but does not exceed eight hundred rupees|Forty-eight rupees|Twenty-four rupees|
|Where it exceeds eight hundred rupees but does not exceed nine hundred rupees|Sixty rupees|Thirty rupees|
|Where it exceeds nice hundred rupees but does not exceed one thousand rupees|Sixty rupees|Thirty rupees|
|and for every five hundred rupees or party thereof in excess of one thousand rupees|Thirty rupees|Fifteen rupees|



[Vide Haryana Act 1 of 2004, s. 2]

**Amendment of Schedule I-A to Central Act 2 of 1899.— In Schedule I-A to the Indian Stamp Act,**

1899,—

(a) for entry 23, the following entry shall be substituted, namely:-
|Description of instrument|Proper stamp duty|Col3|
|---|---|---|
|"23. Conveyance as defined by section 2(10) not being a transfer charged or exempted under No. 62.|Where conveyance amounts to sale of immovable property|Other conveyances|
||(a)|(b)|
|1|2|3|
|where the value or amount of the consideration for such conveyance as set forth therein does not exceed fifty rupees|six rupees and twenty-five paise|three rupees|
|where it exceeds fifty rupees but does not exceed one hundred rupees|twelve rupees and fifty paise|six rupees and twenty-five paise|
|where it exceeds one hundred rupees but does not exceed two hundred rupees|twenty-five rupees|twelve rupees and fifty paise|
|where it exceeds two hundred rupees but does not exceed three hundred rupees|thirty-seven rupees and fifty paise|eighteen rupees and seventy-five paise|
|where it exceeds three hundred rupees but does not exceed four hundred rupees|fifty rupees|twenty-five rupees|
|where it exceeds four hundred rupees but does not exceed five hundred rupees|sixty-two rupees and fifty paise|thirty-one rupees and twenty-five paise|
|where it exceeds five hundred rupees but does not exceed six hundred rupees|seventy-five rupees|thirty-seven rupees and fifty paise|
|where it exceeds six hundred rupees but does not exceed ,even hundred rupees|eighty-seven rupees and fifty paise|forty-three rupees and seventy-five paise|
|where it exceeds seven hundred rupees but does not exceed eight hundred rupees|one hundred rupees|fifty rupees|
|where it exceeds eight hundred rupees but does not exceed nine hundred rupees|one hundred twelve rupees and fifty|fifty-six rupees and twenty-five paise|
|where it exceeds nine hundred, rupees but does not exceed one thousand rupees|one hundred and twenty-five rupees|sixty-two rupees and fifty paise|
|And or every five hundred rupees or part thereof in excess of one thousand rupees|sixty-two rupees and fifty paise|thirty-one rupees and twenty-five paise|


-----

(b) in entry 40, for item (a), the following item shall be substituted, namely :—

**Description of Instrument** **Proper Stamp Duty**

(a) When possession of the property or any
part of the property comprised in such
deeds (liven by the mortgagor or agreed to
be given—

where the amount secured by such Three rupees
instrument does not exceed fifty rupees

where it exceeds fifty- rupees but does not six rupees and twenty five paise
exceed one hundred rupees

where it exceeds one hundred rupees but twelve rupees and fifty raise
does not exceed two hundred rupees

where it exceeds two hundred rupees but eighteen rupees and seventy-five paise
does not exceed three hundred rupees

where it exceeds three hundred rupees but twenty-five rupees
does not exceed four hundred rupees

where it exceeds four hundred rupees but thirty-one rupees and twenty-five paise
does not exceed five hundred rupees

where it exceeds five hundred rupees but thirty-seven rupees and fifty paise
does not exceed six hundred rupees

where it exceeds six hundred I means but forty-three rupees and seventy-five paise
does not exceed seven hundred rupees

where it exceeds seven hundred rupees but fifty rupees
does not exceed eight hundred rupees

where it exceeds eight hundred rupees but fifty-six rupees and twenty-five paise
does not exceed nine hundred rupees

where it exceeds nine hundred rupees but sixty-two rupees and fifty paise
does not exceed one thousand rupees

and for every five hundred rupees or part thirty-one rupees and twenty-five raise".
thereof in excess of one thousand rupees

[Vide Haryana Act 17 of 1979, s. 2]

**Amendment of Schedule 1-A to Central Act 2 of 1899.— In Schedule 1-A to the Indian Stamp**

Act, 1899, under column “Proper Stamp Duty”,
(a) against article 5,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One rupee for every 10,000/- or part thereof.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“Subject to a maximum of 1000/-, one rupee for every 10,000/- or part thereof of the

value of the security or share.”;

(b) against article 28, for the existing entry, the following entry shall be substituted, namely:
“One rupee.”;

(c) against article 36, for the existing entry, the following entry shall be substituted, namely:
“One rupee.”;

(d) against article 43,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One rupee.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
|Description of Instrument|Proper Stamp Duty|
|---|---|
|(a) When possession of the property or any part of the property comprised in such deeds (liven by the mortgagor or agreed to be given—||
|where the amount secured by such instrument does not exceed fifty rupees|Three rupees|
|where it exceeds fifty- rupees but does not exceed one hundred rupees|six rupees and twenty five paise|
|where it exceeds one hundred rupees but does not exceed two hundred rupees|twelve rupees and fifty raise|
|where it exceeds two hundred rupees but does not exceed three hundred rupees|eighteen rupees and seventy-five paise|
|where it exceeds three hundred rupees but does not exceed four hundred rupees|twenty-five rupees|
|where it exceeds four hundred rupees but does not exceed five hundred rupees|thirty-one rupees and twenty-five paise|
|where it exceeds five hundred rupees but does not exceed six hundred rupees|thirty-seven rupees and fifty paise|
|where it exceeds six hundred I means but does not exceed seven hundred rupees|forty-three rupees and seventy-five paise|
|where it exceeds seven hundred rupees but does not exceed eight hundred rupees|fifty rupees|
|where it exceeds eight hundred rupees but does not exceed nine hundred rupees|fifty-six rupees and twenty-five paise|
|where it exceeds nine hundred rupees but does not exceed one thousand rupees|sixty-two rupees and fifty paise|
|and for every five hundred rupees or part thereof in excess of one thousand rupees|thirty-one rupees and twenty-five raise".|


-----

“One rupee for every 10,000/- or a part thereof, of the value of the security at the time of

its purchase or sale, as the case may be.”.

[Vide Haryana Act 24 of 2017, s. 2]

**Amendment of Schedule 1-A to Central Act 2 of 1899.— In Schedule 1-A to the Indian Stamp Act,**
1899, under column “Proper Stamp-Duty”,—

(a) against article 1, for the existing entry, the following entry shall be substituted, namely:—

“Ten rupees.”;

(b) against article 2, —

(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:—

“One hundred rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:—

“One hundred rupees.”;

(c) against article 3, for the existing entry, the following entry shall be substituted, namely:—

“One thousand rupees.”;

(d) against article 5, in clause (c), for the existing entry, the following entry shall be substituted,

namely:-
“Two thousand rupees.”;

(e) against article 7, for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(f) against article 8,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(g) against article 10,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One thousand rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“Two thousand rupees.”;

(h) against article 11, for the existing entry, the following entry shall be substituted, namely:
“Five hundred rupees.”;

(i) against article 12,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One percent of value of the property to which the award relates.”;

(ii) in clause (b), for the existing entries, the following entries shall be respectively

substituted, namely:
“One percent of value of the property to which the award relates.”;

(j) against article 17, for the existing entry, the following entry shall be substituted, namely:
“Five hundred rupees.”;

(k) against article 22, for the existing entry, the following entry shall be substituted, namely:

-----

“One hundred rupees.”;

(l) against article 24,
(i) in clause (i), for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(ii) in clause (ii), for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(m) against article 25,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(n) against article 26,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(o) against article 29, for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(p) against article 34, for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(q) against article 39,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“Five hundred rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“One thousand rupees.”;

(r) against article 42, for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(s) against article 46,
(i) in clause A,
(a) in sub-clause (a), for the existing entry, the following entry shall be substituted,

namely:
“One thousand rupees.”;

(b) in sub-clause (b), for the existing entry, the following entry shall be substituted, namely:
“One thousand rupees.”;

(ii) in clause B, for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(t) against article 48, in clause (a), for the existing entry, the following entry shall be substituted,

namely:
“One thousand rupees.”;


-----

(u) against article 50, for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(v) against article 57,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(w) against article 60, for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”;

(x) against article 61,
(i) in clause (a), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(ii) in clause (b), for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(y) against article 64,
(i) in clause A, for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(ii) in clause B, for the existing entry, the following entry shall be substituted, namely:
“One hundred rupees.”;

(z) against article 65, for the existing entry, the following entry shall be substituted, namely:
“Ten rupees.”.

[Vide Haryana Act 26 of 2018, s. 2]

**Amendment of Schedule 1-A to Central Act 2 of 1899.—In Schedule 1-A to the Indian Stamp Act,**
1899, under column “Proper Stamp”, against article 27, —

(a) in clause (a), for the existing entry, the following entry shall be substituted, namely:—

“0.05% per year of the face value of the debenture, subject to the maximum of 0.25% or rupees

twenty five lakhs whichever is lower.”.

(b) in clause (b), for the existing entry, the following entry shall be substituted, namely:—

“0.05% per year of the face value of the debenture, subject to the maximum of 0.05% or rupees

twenty five lakhs whichever is lower.”.

[Vide Haryana Act 3 of 2015, s. 2]

**Amendment of Schedule 1-A to Central Act 2 of 1899.—In Schedule 1-A to the Indian Stamp Act,**

1899, —

(i) In article 5, against clause (d), under column 2, for the existing entry, the following entry shall be

substituted, namely:
“Two per cent of the market value of the property or the amount of such consideration as set forth in

the collaboration Agreement, whichever is higher.”;

(ii) after article 23 and entries thereagainst, the following article and entries thereagainst shall be added,

namely:—

|“23A. Conveyance, so far as it relates to reconstruction or amalgamation or|1.5 per cent subject to an maximum of ₹ 7.5 crore on an amount of the market value of|Nil|
|---|---|---|


-----

|merger/de-merger of companies by an order of the High Court under section 394 of the Companies Act, 1956 (Central Act 1 of 1956) or reconstruction or amalgamation or merger/de-merger of companies under sections 232 and 233 of the Companies Act, 2013 (Central Act 18 of 2012) by the Tribunal.|the property or the amount of such consideration as set forth in the instrument or order, whichever is higher.”;|Col3|
|---|---|---|


(iii) against article 43, after clause (b) and entries the following clauses and entries thereagainst

shall be added, namely:-
“(c) in case of delivery One rupee for every ten thousand rupees or a part
thereof, subject to a maximum of five hundred
rupees.

(d) in case of non delivery and relating to Twenty paise for every ten thousand rupees or a
futures and options trading. part thereof, subject to a maximum of two hundred

rupees.

(e) if relating to forward contracts of One rupee for every one lakh rupees or a part
commodities traded through an thereof, subject to a maximum of five hundred

association or otherwise. rupees.”.

[Vide Haryana Act 29 of 2017, s. 2]

**Tripura**

**Amendment of  Schedule:--For items Nos. 3, 4, 5(e), 6(2)(a), 6(2)(b), 15, 17, 23, 24, 25, 29, 40(c), 46**
A (b), B. 48(a) (c) (d) (e) (g); 54(b), 55 (b) and 57(b) of Schedules-l of the Act, the following shall be
substituted namely:-
|“(c) in case of delivery|One rupee for every ten thousand rupees or a part thereof, subject to a maximum of five hundred rupees.|
|---|---|
|(d) in case of non delivery and relating to futures and options trading.|Twenty paise for every ten thousand rupees or a part thereof, subject to a maximum of two hundred rupees.|
|(e) if relating to forward contracts of commodities traded through an association or otherwise.|One rupee for every one lakh rupees or a part thereof, subject to a maximum of five hundred rupees.”.|

|Description of Instrument|Proper Stamp Duty|
|---|---|
|“3. ADOPTION-DEED, that is to say, any instrument (other than a will) recording an adoption or conferring or purporting to confer an authority to adopt.|One Thousand Rupees.|
|4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing.|Fifty Rupees.|
|EXEMPTIONS (a) Affidavit or declaration in writing when made as a condition of enlistment under the Army Act 1950, Act, XLVI of 1950.||
|or (c) for the sole purpose of enabling any receive any pension or charitable allowance.||


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|5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT :-|Col2|
|---|---|
|(e) if not otherwise provided for|Two Hundred Rupees|
|6. AGREEMENT RELATING TO DEPOSIT OR TITLE DEEDS PAWN OR PLEDGE that is to say any instrument evidencing an agreement relating to :-||
|(2) the pawn or pledge of movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt.||
|(a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement :-||
|If the amount of loan does not exceed Rs.2000/- ;|One Hundred Rupees|
|If it exceeds Rs. 2000/- and does not exceed Rs. 4000/- ;|Two Hundred Rupees|
|and for every Rs.4000/- or part thereof in excess of Rs. 4000/- ;|Two Hundred Rupees|
|(b) If such loan or debt is repayable not more than three months from the date of such instrument.|Half the duty payable under sub clause (a) subject to minimum of One hundred Rupees.|
|15. BOND (as defined by section 2(5), not being a debenture (No. 27), and not being otherwise provided for by this Act, or by the Court fees Act, 1870. (Act VII of 1870).||
|Where the amount or value secured does not exceed Rs. 400/- ;|Twenty Rupees|
|Where it exceeds Rs. 400/- . and does not exceed Rs. 600/- ;|Thirty Rupees|
|Where it exceeds Rs. 600/- and does not exceed Rs. 800/- ;|Forty Rupees|
|Where it exceeds Rs, 800/- and does not exceed Rs.1000/- ;|Fifty Rupees.|
|and for every Rs. 500/- or part thereof in|Twenty Five Rupees.|


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|excess of Rs.1000/- ;|Col2|
|---|---|
|See Administration Bond (No.2); Bottomry Bond (No. 16), Customs Bond (No. 26), Indemnity Bond (No. 34), Respondentia Bond (No. 56), Security Bond (No. 57).||
|EXEMPTIONS Bond, when executed by- (a) headmen nominated : under rules framed in accordance with the Bengal Irrigation Act, 1876, (Act III of 1876), section 99, for due performance of their duties under that Act.||
|(b) any person for the purpose 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.||
|17. Cancellation Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for. See also Release (No. 55), Revocation of Settlement (No. 58 - B), Surrender of lease (No. 61), Revocation of Trust (No. 64 - B).|Six Hundred Rupees|
|23. Conveyance (as defined by Section 2 (10), not being a Transfer charged or exempted under No. 62- Where the amount or value of the consi - deration for such conveyance as set forth therein does not exceed Rs. 200/- ;|Ten Rupees|
|Where it exceeds Rs. 200/- but does not exceed Rs. 300/- ;|Fifteen Rupees|
|Where it exceeds Rs. 300/- but does not exceed Rs. 400/- ;|Twenty Rupees.|
|Where it exceeds Rs. 400/-but does not exceed Rs. 500/- ;|Twenty Five Rupees|


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|Where it exceeds Rs. 500/- but does not exceed Rs. 600/- ;|Thirty Rupees|
|---|---|
|Where it exceeds Rs. 600/- but does not exceed Rs. 700/- ;|Thirty Five Rupees|
|Where it exceeds Rs, 700/- but does not exceed Rs. 800/- ;|Forty Rupees|
|Where it exceeds Rs. 800/- but does not exceed Rs. 900/- :|Forty Five Rupees|
|Where it exceeds Rs.900/- but does not exceed Rs. 1000/- ;|Fifty Rupees|
|and for every Rs. 500/- or part thereof in excess of Rs. 1000/-|Twenty Five Rupees|
|24. COPY OR EXTRACT Certified to be a true copy or extract by or by order or any public officer and not chargeable under the law for the time being in force relating to court-fees-||
|(i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee ;|One Hundred Rupees|
|(ii) in any other case not falling within the provisions of Section 6 A :|Two Hundred Rupees|
|EXEMPTIONS (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public officer for any public purpose. (b) Copy of, or extract from any register relating to births, baptisms, naming, dedications, marriages, divorces, deaths or burials.||


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|25. COUNTERPART OR DUPLICATE of any instrument, chargeable with duty and in respect of which the proper duty has been paid.|Col2|
|---|---|
|(a) if the duty with which the original instrument is chargeable does not exceed Five Rupees.|One Hundred Rupees|
|(b) in any other case not falling within the provisions of Section 6 A .|Two Hundred Rupees|
|EXEMPTION Counterpart of any lease' granted to a cultivator when such lease is exempted from duty.||
|29. DIVORCE - Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. DOWER - Instrument of - See settlement (No. 58). DUPLICATE - See Counterpart (No. 25).|Four Hundred Rupees.|
|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).||
|(C) When a Collateral or 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. 1000/- ;|One Hundred Rupees|
|and for every Rs. 1000/- or part there of secured in excess of Rs. 1000/- ;|One Hundred Rupees|
|46. PARTNERSHIP - (A) - Instrument of||
|(b) - in any other case|Two Thousand Rupees|
|(B) - Dissolution of|One Thousand Rupees|
|48. POWER OF ATTORNEY - [as defined by section 2(21)] - not being a proxy.|One Hundred Rupees|


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|(a) When executed for the sale purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents ;|Col2|
|---|---|
|(c) When authorizing one person or more to act in a single transaction other than the case mentioned in Clause (a) ;|Three Hundred Rupees|
|(d) When authorizing not more than five person to act jointly and severally in more than one transaction or generally ;|One Thousand Rupees|
|(e) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;|Two Thousand Rupees|
|(g) in any other case|Three Hundred Rupees for each person authorized|
|54. RECONVEYANCE OF MORTGAGED PROPERTY- (b) in any other case|One Thousand 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 - (b) In any other case.|Six Hundred 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 – (b) In any other case.|Five Hundred Rupees”|



[Vide Tripura Act 18 of 2020, s. 2]


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**SCHEDULE** **II.—[Enactments repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914),**
_s. 3 and the Second Schedule._


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