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Description of Instruments
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Proper Stamp-duty
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(1)
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(2)
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1.
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Acknowledgment 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 to 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.
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Two rupees
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2.
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Administration Bond including a bond given under section 291, 375 or
376 of the Indian Succession Act, 1925 (39 of 1925), or section 6 of the
Government Saving Bank Act, 1873 (V of 1873).
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The same duty as a Bond (No. 12) for such amount.
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3.
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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.
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Five hundred rupees.
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4.
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Affidavit including an affirmation or declaration in the case of
persons by law allowed to affirm or declare instead of swearing.
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Five rupees.
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Exemptions
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Affidavit or declaration in writing when made--
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(a) as a condition of enrolment under the Army Act, 1950 (46 of 1950),
or the Air Force Act, 1950 (45 of 1950);
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(b) for the immediate purpose of being field or used in any court or
before the officer of any Court; or
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(c) for the sole purpose of enabling any person to receive any pension
or charitable allowance
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5.
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Agreement or memorandum of an agreement-
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(a) if relating to the sale of bill of exchange or to the sale of a
Government Security or share in an incorporated Company or other body
corporate--
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Rs.1 for every Rs.10,000 or part thereof, of the value of bill of
exchange or security or share.
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[(aa) if relating to the 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 part thereof shall be sold jointly or severally by them.
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Two percent or the market value of the land.]
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(b) if not otherwise provided for
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Fifty rupees
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6.
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Agreement relating to deposit of title deeds, pawn or pledge, that is
to say, any instrument evidencing an agreement relating to--
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(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
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(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
existing or future debt--
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(a) if such loan or debt is repayable on demand or more than three
months from the date of instrument evidencing the agreement.
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2% of the amount of loan or debt.
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(b) if such loan or debt is repayable not more than three months from
the date of such instrument.
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Half the duty payable under sub-clause (a) of this article.
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Explanation--For the purposes of clause (1) of this article,
notwithstanding any judgment, decree or order of any Court or order of any
authority, any letter, note, memorandum or writing relating to the deposit of
title deeds whether written or made either before or at the time when or
after the deposit of title deeds is effected, any whether it is in respect of
the security for the first loan or any additional loan or loans taken
subsequently, shall, in the absence of any separate agreement or memorandum
of agreement relating to deposit of such title deeds, be deemed to be an
instrument evidencing an agreement relating to the deposit of title deeds.
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Exemption
Instruments of pawn or pledge of agricultural produce if unattested
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7.
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Appointment in execution of a power whether of trustees or of
property, movable or immovable, where made by any writing not being a Will.
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One hundred rupees.
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8.
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Appraisement or valuation, made otherwise than under an order of the
Court in the course of a suit--
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(a) where the amount does not exceed Rs. 1,000;
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The same duty as Bond (No. 15) for such amount.
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(b) in any other case.
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One hundred rupees.
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Exemptions
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(a) Appraisement of 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.
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(b) Appraisement of crops for the purpose of ascertaining the amount
to be given to a landlord as rent.
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9.
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Apprenticeship-Deed, including every writing relating the service or
tuition of any apprentice, clerk or servant placed with any master to learn
any profession, trade or employment, not being articles or clerkship (No.
11).
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Fifteen rupees
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Exemption
Instruments of apprenticeship executed by a Magistrate under the
Apprentices Act, 1961 (52 of 1961), or by which a person is apprenticed by or
at the charge of any public charity.
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10.
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Articles of association of a company-
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(a) where the company has no share capital
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One thousand rupees
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(b) where the company has nominal share capital
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0.15 percent of such nominal or increased share capital subject to a
minimum of one thousand rupees and a maximum of five lac rupees.
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Exemption
Articles of any association not formed for profit and registered under
section 25 of the Companies Act, 1956 (No. 1 of 1956).
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11.
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Articles of clerkship or contract, 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
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).
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Three hundred and fifty rupees.
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12.
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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 course of a suit-
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(a) Where the amount or value of the property to which the award
relates does not exceed Rs. 10,000/-
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The same duty as a Bond (No. 15) for such amount.
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(b) Where it exceeds Rs. 10,000/-,
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(i) on the first Rs. 10,000/-,
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The same duty as a Bond (No. 15) for such amount.
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(ii) on every additional Rs. 1,000/- or part thereof in excess of Rs.
10,000/-
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Ten rupees.
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13.
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***
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14.
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***
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15.
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Bond-As defined by section 2(5) not being a debenture and not being
otherwise provided by this Act or the Court Fees Act, 1870 (7 of 1870)-on the
amount or value secured;
Provided that if the value or the amount is not a multiple of rupees
ten it shall be rounded off to the nearest multiple of rupees ten, five
rupees and over being counted as ten rupees and less than five rupees being
disregarded.
See Administration bond (No. 2), Bottomry Bond (No. 16), Customs Bond
(No. 26), Indemnity Bond (No. 34), Respondent a Bond (No. 56), Security Bond
(No. 57).
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[Two percent of the amount or value secured]
Provided that if the amount of duty payable is not a multiple of fifty
paise it shall be rounded off to the nearest rupee, half of a rupee and over
being counted as one rupee and less than half of a rupee being disregarded.
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Exemption
Bond, when executed 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.
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16.
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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.
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The same duty as a Bond (No. 15) for the same amount.
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17.
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Cancellation, instrument of (including any instrument by which
instrument previously executed is cancelled), if attested and not otherwise
provided for.
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One hundred rupees.
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17-A.
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Certificate of enrolment under section 22 of the Advocates Act, 1961
(No. 25 of 1961 issued by the State Bar Council of Chhattisgarh.
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Two hundred and fifty rupees.
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Exemption
Certificate of enrolment under section 22 of the Advocates Act, 1961
(No. 25 of. 1961) issued by the State Bar Council of Chhattisgarh or by any
other State Bar Council prior to the commencement of the Indian Stamp
(Chhattisgarh Amendment) Act, 1974.
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17-B.
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Certificate of practice as Notary under sub-section (1) of section 5
of the Notaries Act, 1952 (No. 53 of 1952) or endorsement of renewal of such certificate
under sub-section (2) of the said section.
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Five hundred rupees.
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18.
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Certificate of sale (in respect of each property put up as a separate
lot and sold), granted to the purchaser of any properly sold by public
auction by a Civil or Revenue Court, or Collector or other Revenue Officer.
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The same duty as conveyance (No. 23) for market value equal to the
amount of the purchase money only:
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Provided that if the total amount of duty payable is not a multiple of
fifty paise, it shall be rounded off to the nearest rupee, half of a rupee or
over being counted as one rupees and less than half of a rupee being
disre-garcied.
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19.
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Certificate or other document, evidencing the right or title of the
holder thereof, or any other person, either to any share, 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.
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Two rupees.
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20.
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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 charter, whether it includes
a penalty clause or not.
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Three rupees.
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[20-A.
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Clearance List
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(a) If relating to the transactions for the purchase or sale of
Government securities submitted to the clearing house of a stock exchange.
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One rupee for every rupees ten thousand or part thereof in respect of
each of the entries in such list on the value of securities calculated at the
making up price or the contract price, as the case may be, subject to a
maximum of rupees one thousand.
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(b) If relating to the transactions for the purchase or sale of share
scrip, debenture, stock or other marketable security of like nature in or of
an incorporated company or other corporate body, submitted to the clearing
house of a stock exchange.
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One rupee for every rupees ten thousand or part thereof in respect of
each of the entries in such list on the value of securities calculated at the
making up price or the contract price, as the case may be.]
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21.
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***
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22.
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Composition-deed, that is to say, any instrument executed by a debtor
whereby he conveys his property for the benefit of his creditors, or where
payment of composition of 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.
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Fifty rupees.
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23.
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Conveyance, not being a transfer charged or exempted under No. 62
irrespective of the market value of the property which is the subject matter
of conveyance.
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Seven and half per cent of such market value;
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Provided that if the total amount of the duty payable is not a
multiple of fifty paise, it shall be rounded off to the nearest rupee half of
a rupee or over being counted as one rupee and less than half of a rupee
being disregarded.
[Provided further that where an instrument
relates to the amalgamation or re-construction of companies under the orders
of High Court under section 394 of the Companies Act, 1956 (1 of 1956), or
under the order of the Reserve Bank of India under section 44-A of the
Banking Regulation Act, 1949 (10 of 1949) the duty chargeable shall not
exceed an amount equal to 7% of the market value of the immovable properly
transferred which is located within the State of Chhattisgarh; or an amount
equal to 0.7% of the aggregate of the market value of the shares issued or
allotted in exchange or otherwise and the amount of consideration paid for
such transfer, whichever is higher.]
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Exemptions
Assignment of copy-right under the Copy-right act, 1957 (No. 14 of
1957), Section 18, Co-partnership deed, See Partnership (No. 46).
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Explanation--For the purpose of this article where in the case of
agreement to sell immovable property, the possession, of any immovable
property is transferred to the purchaser before execution or after execution
of, such agreement without executing the conveyance in respect thereof then
such agreement to sell shall be declined to be a conveyance and stamp duty
thereon shall be leviable accordingly:
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Provided that, the provisions of Section 47-A shall apply mutatis
mutandis to such agreement which is deemed to be a conveyance as aforesaid,
as they apply to a conveyance under that section;
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Provided further that where subsequently a conveyance is effected in
pursuance of such agreement of sale the stamp duty, if any, already paid and
recovered on the agreement of sale which is deemed to be a conveyance shall
be adjusted towards the total duty leviable on the conveyance, subject to a
minimum of Rs. 10.
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24.
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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.
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Ten rupees.
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Exemption
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(a)
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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.
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(b)
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Copy of or extract from any register relating to births, baptism,
namings, dedications, marriages, divorces, deaths or burials.
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25.
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Counterpart or duplicate, of any instrument chargeable with duty and in respect of which the proper
duty has been paid-
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(a) if the duty with which the original instrument is chargeable does
not exceed Four rupees;
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the same duty as is payable on the original.
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(b) in any other case.
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Six rupees.
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Exemption
Counterpart of any lease when such granted to a cultivator, lease is
exempted from duty.
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26.
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Customs Bond-
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(a) where amount does not exceed Rs. 5,000;
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Same duty as a Bond (No. 15) for such amount subject to the maximum of
Rs. 50.00.
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(b) where the amount exceeds Rs. 5,000.
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Rs. 100
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27.
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***
See also (No. 15) Section 8 or
55 Declaration of any trust, See
Trust (No. 64).
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[27-A.
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Declaration under the Chhattisgarh Prakoshtha Swamitva Adhiniyam, 2000
(No. 15 of 2001).
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Ten thousand rupees.
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27-B.
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Document amending or correcting previously registered deed, but not
making any material alternations.
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One thousand rupees.
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Explanations- For the purpose of this article a material alternation
is one which varies the rights, liabilities or legal position of the parties
ascertained from the instrument in its original state or otherwise varies the
legal effect of the instrument as originally executed.]
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28.
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Delivery order in respect of good, 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.
Deposit of Title-deeds. See Agreement relating to Deposit of
Title-deeds. Pawn or Pledge (No. 6).
Dissolution of partnership, See Partnership (No. 46).
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Two rupees.
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29.
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Divorce, instrument of, that is to say, any instrument by which any
person effects the dissolution of his marriage.
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One hundred rupees
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Dower, instrument of, See Settlement
(No. 58)
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Duplicate, See Counterpart (No. 25)
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30.
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***
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31.
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Exchange of property, instrument of-
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The same duty as a Conveyance (No. 23), for a market value equal to
the market value of the property of greater value which is the subject matter
of exchange.
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Extract, See Copy (No. 24)
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32.
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Further charge, instrument of, that is to say any instrument imposing a further charge on mortgaged
property-
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(a) when the original mortgage is one of the description referred to
in clause (a) of Article No. 40 (that is, with possession);
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The same duty as a Conveyance (No. 23) for a market value equal to the
amount of the further charge secured by such instrument.
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(b) when such mortgage is one of the description referred in clause
(b) of Article No. 40 (that is, without possession)-
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(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;
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The same duty as a Conveyance (No. 23) for a market value 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.
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(ii) if possession is not so given.
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The same duty as a Bond (No. 15) for the amount of the further charge
secured by such instrument.
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[33.
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Gift, instrument of, not being a settlement (No. 58) or Will or
Transfer (No. 62).
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(a) When the donee is not a family member of the donor;
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The same duty as a Conveyance (No. 23) for a market value equal to the
market value of the property which is the subject matter of gift;
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(b) When the donee is a family member of the donor;
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At the rate of half percent of the market value of the property which
is the subject matter of the gift.]
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[Explanation- For this purpose, family, in
relation to the donor shall mean the donor's father, mother, husband or wife,
son, daughter, daughter-in law, brother, sister and grandchildren, which
includes sons' son daughter and daughters' son and daughter.]
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34.
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Indemnity-Bond
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The same duly as a Security Bond (No. 57) for the same amount.
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Inspector ship-Deed, see
Composition Deed (No. 22).
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35.
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Lease, including an under-lease or sub-lease and any agreement to let
or sub-let-
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(a) whereby such lease the rent is fixed and no premium is paid or
delivered-
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(i) where the lease purports to be for a term less than one year;
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The same duty as a Bond (No. 15) for the whole amount payable or
deliverable under such lease.
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(ii) where the lease purports to be for a term of not less than one
year but not more than five years;
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The same duty as a Bond (No. 15) for the amount or value of average
annual rent reserved.
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(iii) where the lease purports to be for a term exceeding five years
but not exceeding ten years;
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The same duty as a Conveyance (No. 23) for a market value equal to the
amount or value of one and half times the average annual rent reserved.
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(iv) where the lease purports to be for a term exceeding ten years but
not exceeding twenty years;
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The same duty as a Conveyance (No. 23) for a market value equal to
three times the amount or value of average annual rent reserved.
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(v) where the lease purports to be for a term exceeding twenty year
but not exceeding thirty years;
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The same duty as a Conveyance (No. 23) for a market value equal to
five times the amount or value of the average annual rent reserved.
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(vi) where the lease purports to be for a term exceeding thirty years
but does not exceeding one hundred years;
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The same duty as a Conveyance (No. 23) for a market value equal to
eight times the amount or value of the average annual rent reserved.
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(vii) where the lease purports to be for a term exceeding one hundred
years or in perpetuity;
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The same duty as a Conveyance (No. 23) for a market value equal or one
fourth of the whole amount of rent which would be paid or delivered in
respect of the, first twelve and half years of the lease.
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(viii) where the lease does not purport to be for any definite term;
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The same duty as a Conveyance (No. 23) for a market value equal to
three, times the amount or value of the average annual real, which would be
paid or delivered for the first ten years if the lease continued so long.
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[(aa) Where the mining lease is granted on the
basis of auction-
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(i) Where the lease purports to be for a term less than one year;
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The same duty as a Bond (No. 15) for the whole amount payable or deliverable
under such lease.
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(ii) Where the lease purports to be for a term of not less than one
year but not more than five years;
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The same duty as a Bond (No. 15) for the amount or value of the
average annual royalty reserved.
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(iii) Where the lease purports to be for a term exceeding five years
but not exceeding ten years;
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The same duty as a Conveyance (No. 23) for a market value equal to the
amount or value of one and half times and average annual royalty reserved.
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(iv) Where the lease purports to be for a term exceeding ten year but
not exceeding twenty years;
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The same duty as a Conveyance (No. 23) for a market value equal to
three times the amount or value of average annual royalty reserved.
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(v) Where the lease purports to be for a term exceeding twenty year
but not exceeding thirty year;
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The same duty as a Conveyance (No. 23) for a market value equal to
five times the amount or value of the average annual royalty reserved.
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(vi) Where the lease purports to be for a term exceeding thirty year but
not exceeding one hundred years;
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The same duty as a Conveyance (No. 23) for a market value equal to
eight times the amount or value of the average annual royalty reserved.
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(vii) Where the lease purports to be for a term exceeding one hundred
years or in perpetuity;
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The same duty as a Conveyance (No. 23) for a market value equal to or
one-fourth of the whole amount of royalty which would be paid or delivered in
respect of the first twelve and half year of the lease.
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(viii) Where the lease purports to be for any definite term;
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The same duty as a Conveyance (No. 23) for a market value equal to
three times the amount or value of the average annual royalty, which would be
paid or delivered for the first ten years if the lease continued so long.
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Provided that nothing contained in clause (b) and (c) of this Article
shall be application in respect of this clause.
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Explanation- In case of grant of mining lease on the basis of auction
no Stamp Duty shall be chargeable on any amount other than royalty.]
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(b)
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where the lease is granted for a fine or premium, or for money
advanced and where no rent is reserved;
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The same duty as a Conveyance (No. 23) for a market value equal to the
amount or value of such fine or premium, as advance as set. fourth in the
lease:
Provided that when the lease purports to be for a term exceeding
thirty years or in perpetuity period, the duty on such lease shall be
chargeable as a conveyance (No. 23) on the market value of the property
leased.
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(c)
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where the lease is granted for a fine or premium, or for money
advanced in addition to rent reserved;
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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 fourth 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;
Provide 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
ten rupees.
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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.
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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.
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36.
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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.
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Two rupees
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37.
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***
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Letter of Guarantee, See
Agreement (No. 5)
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38.
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Letter of License, that is to say, any agreement between a debtor and
his creditors that the later shall, for a specified time, suspend their
claims and allow the debtor to carry on business at his own discretion.
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Fifty rupees
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39.
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Memorandum of Association of a company-
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|
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(a) if accompanied by Articles of Association under section 17 of the
Indian Companies Act, 1913 (7 of 1913), or sections 26, 27 and 28 of the
Companies Act, 1956(1 of 1956);
|
Five hundred rupees
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|
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(b) if not so accompanied.
|
The same duty as is leviable on Articles of Association under Article
10 according to the share capital of the company.
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Exemption
Memorandum of any association not formed for profit and registered
under section 25 of the Indian Companies Act, 1913 (7 of 1913) or section 25
of the Companies Act, 1956(1 of 1956).
|
|
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40.
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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)-
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|
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(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;
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The same duty as a Conveyance (No. 23) for a market value equal to the
amount secured by such deed.
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|
|
(b) when possession is not given or agreed to be given as aforesaid:
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The same duty as a Bond (No. 15) for the amount secured by such deed.
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|
|
Explanation-A mortgagor, who gives to the mortgage a power or 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;
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|
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(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-
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For every Rs. 1000 or part thereof secured.
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Three rupees.
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Exemptions
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(1)
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Instruments, executed 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,
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(2)
|
Letters of Hypothecation accompanying a bill of exchange.
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41.
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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-
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(a) when the loan is repayable not more than three months from the
date of the instrument-
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for every sum secured not exceeding Rs. 200;
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One rupee.
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and for every Rs. 200 or part thereof secured in excess of Rs. 200;
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One rupee.
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(b) when the loan is repayable more than three months but not more
than eighteen months, from the date of the instrument-
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for every sum secured not exceeding Rs. 100:
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One rupee.
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|
and for every Rs. 100 or part thereof in excess of Rs. 100;
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One rupee.
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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)
|
Ten rupees.
|
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43.
|
Note or memorandum, sent by a Broker or Agent to his principal
intimating the purchase or sale on account of such principal-
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|
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(a) of any goods exceeding in value One hundred rupees
|
Two rupees.
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(b) of any stock or marketable security exceeding in value One hundred
rupees;
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Subject to a maximum of Fifty rupees, one rupee for every Rs. 10,000
or part thereof of the value of the stock or security.
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44.
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Note of Protest by the Master of a ship-See also Protest by the Master
of ship (No. 51).
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Two rupees.
|
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[45.
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Partition, Instrument of [as defined in
clause (15) of Section 2]
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(a) Where the property involved in the partition in converted for non
agricultural purpose or is meant for non agricultural use;
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Rupees two thousand for each shareholder.
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(b) Where the property involved in the partition is agricultural land:
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Rupees one hundred for each shareholder.
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Provided that where there is neither any dispute nor any case pending
in any Court regarding the land to be partitioned:
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No duty chargeable.
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Provided further that the land being partitioned is not within the
provisions of ceiling;
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(c) Where a final order for effecting a partition passes by any
revenue authority or any Civil Court, of an award by an arbitrator directing
a partition, is stamped with the stamps required for n instrument of
partition and an instrument of partition in pursuance of such order or award
is subsequently executed.
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Rupees ten.]
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[46.
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Partnership-(1) Instrument of partnership-
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(a) Where there is no share of contribution in partnership or where
the share of contribution (brought in by way of cash) does not exceed rupees
50,000.
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One thousand rupees.
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|
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(b) Where such share of contribution (brought in by way of cash) is in
excess of rupees. 50,000.
|
Two percent of the shares contributed subject to a maximum of rupees
five thousand.
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(c) Where such share contribution is brought in by way of property,
(excluding cash).
|
Two percent of market value of such property.
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OR
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Where for the purpose of Colony Development, a partner contributes of
the share of his immovable property in favour of the partnership firm.
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(2) Dissolution of partnership or retirement of partner-
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(a) Where on dissolution of partnership or on retirement of a partner,
any immovable property is taken as his share by a partner other than a
partner who brought in that property as his share of contribution in the partnership.
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The same duty as a conveyance (No.23) on the market value of such
property.
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|
(b) In any other case.
|
Five hundred fifty rupees.]
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47.
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***
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48.
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Power of Attorney, as defined by section 2(21), not being a Proxy (No.
52),
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(a) when executed for the sole purpose of procuring the registration
of one or more documents in relation to a single transaction for admitting
execution of one or more such documents;
|
Ten rupees.
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|
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(b) when required in suits or proceedings under the Provincial Small Causes
Courts Act, 1887 (9 of 1887), or any other law relating to Small Cause Courts
in force in any region of the State
|
Ten rupees.
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(c) when authorising one person or more to act in a single transaction
other than the case mentioned in clause(a);
|
Twenty rupees.
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(d) when authorising not more than five persons to act jointly and
severally in more than one transaction or generally;
|
One hundred rupees.
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|
(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 fifty rupees.
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|
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(f) when given for consideration and authorising the attorney to sell
or transfer any immovable property.
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The same duty as a conveyance under Article 23 on the market value of
the property.
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[(f-1) when given without consideration and
authorising the agent to sell, gift, exchange or permanently alienate any
immovable property situated in the State of Chhattisgarh.
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(a) For a period not exceeding two years from the date of its execution;
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Rupees one thousand.
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|
(b) For a period exceeding two years from the date of its execution or
when it is irrevocable or when it does not purport to be for any definite
term;
|
The same duty as Conveyance (No. 23) on the market value of such
property.
|
|
(c) When given to father, mother, wife or husband, son, daughter,
brother or sister in relation to the executants authorising such person and
when it does not purport to be for any definite term.
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Rupees one thousand.]
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|
[(d) if the property is situated outside the
State of Chhattisgarh.
|
One thousand rupees.]
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(g)
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in any other case.
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Twenty rupees for each person authorised.
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|
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Explanation I-For the purposes of this article more person than one
when belonging to the same firm shall be deemed to be one person.
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N.B.-The term "registration" includes every operation
incidental to registration under the Indian Registration Act, 1908 (16 of
1908).
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[Explanation II-Where under clause (f) and (f-1)
duty has been paid on the power of attorney and a conveyance relating to that
property is executed is pursuance of power of attorney between the executant
of power of attorney and the person in whose favour it is executed, the duty
on conveyance shall be the duty calculated on the market value of the property
reduced by duty paid on the power of attorney.]
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49.
|
***
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50.
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Protest of Bill or Note, that is to say any declaration in writing,
made by a Notary Public or other person lawfully such, attesting the
dishonour of a Bill of Exchange or promissory Note.
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Three rupees.
|
|
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 charters
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.
|
|
|
(See also Note of protest by the master of a ship (No. 44))
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52.
|
***
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53.
|
***
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54.
|
Reconveyance of Mortgaged property-
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|
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|
(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 a market value equal to the
amount of such consideration as set forth in the Reconveyance.
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|
|
(b) in any other case.
|
One hundred rupees
|
|
[55.
|
Release, that is to say instrument (not being such release as is provided
for by section 23-A) whereby a person renounces a claim upon another person
or against any specified property.
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|
|
(a) When they are not members of family;
|
The same duty as a Bond (No. 15) for the amount of consideration or
market value of the property, whichever is higher, on the share over
which the claim is relinquished.
|
|
(b) When they are members of family;
|
Half percent of the consideration or the market value of the property,
whichever is higher, on the share over which the claim is relinquished.]
|
|
[Explanation- For the purpose, family, in
relation to the donor shall mean the donor's father, mother, husband or wife,
son daughter, daughter-in-law, brother, sister and grandchildren, which
includes sons' son and daughter and daughter' son and daughter.]
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56.
|
Respondential 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 credit amount 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 or 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. 5,000;
|
The same duty as a Bond (No. 15) for the amount secured.
|
|
|
(b) in any other case.
|
Two hundred and fifty rupees.
|
|
|
Exemptions
Bond or other instrument when-
|
|
|
|
(a) ......
|
|
|
|
(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;
|
|
|
|
(c) by persons taking advances under the Land Improvement Loans Act,
1883 (19 of 1883) or the Agriculturist's 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.
|
Settlement-
|
|
|
|
A. Instrument of (including a deed of dower).
|
The same duty as a Bond (No. 15) for a sum equal to the amount of
market value of the property settled:;
|
|
|
|
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 ten rupees.
|
|
|
Exemption
Deed of down executed on the occasion of a marriage between
Mohammedans.
|
|
|
|
B. Revocation of
|
The same duty 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 Fifty rupees.
|
|
|
See also Trust (No. 64)
|
|
|
59.
|
Share Warrants,
to bearer issued the Indian (Companies Act, 1913 (7 of 1913) or the
Companies Act, 1956 (1 of 1956).
|
One and half times the duty payable on a Conveyance (No. 23). for a
market value equal to the nominal amount of the shares specified in warrant.
|
|
|
Exemptions
Share warrant when issued by a Company in pursuance of the Indian
Companies Act, 1913 (7 of 1913), section 43 or the Companies Act, 1956
section 114, to have affect only upon payment as composition for that duty to
the Collector of stamp revenue, or
|
|
|
|
(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 issue an addition to its subscribed capital-one and half
per centum of the additional capital so issued.
|
|
|
60.
|
Shipping order, for or relating to the conveyance of goods on board of
any vessel.
|
One rupee.
|
|
61.
|
Surrender of lease,
|
|
|
|
(a) when the duty with which the lease is chargeable does not exceed
Fifteen rupees;
|
The duty with which such lease is chargeable.
|
|
|
(b) in any other case.
|
One hundred rupees.
|
|
|
Surrender of lease, when such lease is exempted from duty.
|
|
|
62.
|
Transfer, (Whether with or without consideration).
|
|
|
|
(a) * * *
|
|
|
|
(b) of debentures, being marketable securities, whether the debenture
is liable to duty or not, except debentures provided for by section;
|
One half of the duty payment on a conveyance (No. 23) for a
consideration equal to the face amount of the debenture.
|
|
|
(c) of any interest secured by a bond, mortgage deed or policy of
insurance,-
|
|
|
|
(i) if the duty in such bond, mortgage deed or policy do not exceed
five rupees;
|
The duty with which such bond, mortgage-deed or policy of insurance is
chargeable.
|
|
|
(ii) in any other case
|
Twenty Rupees.
|
|
|
(d) of any transfer of property under the Administrator General Act,
1963 (No. 45 of 1963), section 22.
|
Thirty rupees.
|
|
|
(e) of any trust property without consideration from one trustee to
anther to another trustee or from a trustee to a beneficiary.
|
Fifteen rupees or such smaller amount as may be chargeable under
clauses (b) and (c) of the article.
|
|
|
Exemptions
|
|
|
|
Transfer by endorsement-
|
|
|
|
(a) of a bill exchange, cheque or promissory note;
|
|
|
|
(b) of a bill of lading, delivery order, warrant for goods, or other
merchantile documents 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 a conveyance (No. 23) on the market value or the
property which is the subject matter of 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.
|
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 instrument, but not
exceeding five hundred rupees.
|
|
|
B.- Revocation of- of, or concerning, any property when made by any
instrument other than a Will.
|
The same duty as a Bond (No. 15) for sum equal to the amount or value
of the property concerned, as set forth in the instrument, but not exceeding
Two hundred and fifty rupees.
|
|
|
See also Settlement (No. 58).
|
|
|
|
Valuation, See appraisement (No. 8)
|
|
|
|
Exemption
Charitable and religious trusts including wakf alal aulad.
|
|
|
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 singed or certified by or on behalf of the person in whose
custody such goods may be.
|
Two rupees.
|