INDIAN STAMP
ACT, 1899 (HARYANA AMENDMENT)
Section - 3A.
(1)
There shall
be charged, levied and paid to the Government of Assam, Besides dues payable
under any law for the time being in force including Section 3 of this Act, a
surcharge, hereinafter referred o as Stamp Surcharge on the instrument
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 instrument exempted by
Section 3.
(2)
The rate of
Stamp Surcharge shall be Twenty-five paise 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 accordingly 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 this Act, within their respective jurisdiction for purposes of stamp
duty accordingly collect and enforce payment of stamp duty :
Provided
that the Government of Assam may, for facilitating implementation, by
notification in the official Gazette, direct that in any case or class of cases
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 Assam may make Rules
generally for securing the payment of the Stamp Surcharge and carrying into
effect the provisions of sub-sections (1) and (2) in particular for ensuring
the proper maintenance and rendering of accounts of the Stamp Surcharge."]
[HARYANA
[1][After Section 3-A The following new section shall be inserted,
namely:--
"3B.
Additional duty.--
(1) Every instrument chargeable with duty under section 3 read with Article
Nos. 1 to 12, 15 to 26, 28 to 36, 38 to 46, 48, 50, 51, 54 to 61, 62 (except
transfer of shares) and 63 to 65 of Schedule I-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 stamps bearing the inscription 'refugee relief'
whether with or without any other design, picture or inscription.
(3) Except as otherwise provided in sub-section (2), the provisions of this
Act shall so far as may be, apply in relation to the additional duty chargeable
under sub-section (1) in respect of the instruments referred to therein as they
apply in relation to the duty chargeable under section 3 in respect of those
instruments.".]
[2][In Section 3B 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.]
Section 9 - Power to reduce, remit or compound duties
(1)
[3][[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 inserted by Act 23 of 2004, section 117 (w.e.f.
10.09.2004) [8][or of
transfers (where there is a single transferee, whether incorporated or not)] of
debentures, bonds or other marketable securities.]
(2)
[9][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 credits, 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, except the subject matters referred to in clause
(b) of sub-section (1).]
(b)
Save as
aforesaid, the State Government.]
(c)
[11][Seventh
Schedule to the Constitution, except the subject matters referred to in clause
(b) of Sub-section (1), the Central Government;]
STATE
AMENDMENTS
HARYANA
Provided that with respect to instruments which are chargeable with duty
under Schedule i-A, [12][Schedule
1-B and Schedule 1-C] such reduction or remission may, by notification be
granted by the State Government, and
Section 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 [13][State
Government] may by 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 [14][***]
the size of the paper on which they are written.
[STATE AMENDMENTS
HARYANA
[15][In Section 10 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 stt Government may by rules direct?.]
Section 37 - Admission of improperly stamped instruments
[16][The [17][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.
STATE AMENDMENTS
HARYANA
37-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 of the consideration, as the case may
be, has not truly set forth in the instrument, he may after registering such
instrument, refer the same to the Collector for determination of the value of
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 moto or on receipt of reference from the
Inspector-General of Registration or the Registrar of a district, in whose
jurisdiction the property of any portion thereof which is the subject-matter of
instrument is situated appointed under 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 of
the purpose of satisfying himself as to the correctness of its value of
consideration; as the case may be, and the duty payable thereon and if after
such examination, he has reason to believe that the value or consideration has
not been truly set forth in the instrument, he may determine the value of
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 lay the duty:
Provided
that the Collector shall, within a period of two years from the date of
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 the rules made under this
Act.]
Section 47 - Power of payer to stamp bills and promissory notes received by him unstamped
When any
bill of exchange [18][or
promissory note] chargeable [19][with
a duty not exceeding ten naye paise] 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 [20][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 [21][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 [22][or
note].
[STATE AMENDMENTS
HARYANA
[23][After Section 47 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.".]
[24][For section 47-A of the Indian Stamp Act, 1899 (hereinafter called the
principal Act), the following sections shall be substituted, 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.]
Schedule HARYANA - Schedule-I
SCHEDULE-I
(See Section 3)
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Description of Instrument
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Proper Stamp Duty
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1. 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 in the creditor's possession :
Provided that such acknowledgment 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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One Anna
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2. Administration Bond, including a bond given under section 256
of the Indian Succession Act, 1865, (10 of 1865), Section 6 of the Government
Savings Banks Act, 1873 (5 of 1873), Section 78 of the Probate and
Administration Act, 1881 (5 of 1881), or Section 9, or Section 10 the
Succession Certificate Act, 1889 (7 of 1889) -
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(a) where the amount does not exceed Rs. 1,000;
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The same duty as a Bond (No. 15) for such amount.
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(b) in any other case
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Five rupees.
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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)
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Ten rupees.
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4. 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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One rupee.
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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 Enrollment under the [Indian Army Act,
1950], or the [Indian Air Force Act, 1950]
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(b) for the immediate purpose of being filed 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. Agreement or Memorandum of an Agreement -
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(a) if relating to the sale of a bill of exchange;
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Two Annas
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(b) if relating to the sale of a Government Security or share in an incorporated company or other body corporate;
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Subject to a maximum of twenty three rupees, one anna, for every Rs.
10,000 or part thereof of the value of the security or share.
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(c) if not otherwise provided for :
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Eight Annas
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Exemptions
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Agreement or memorandum of agreement -
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(a) for or relating to the sale of goods or merchandise exclusively,
not being a Note or Memorandum chargeable under No. 43;
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(b) made in the form of tenders to the Central Government for or
relating to any loan;
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(c) [Omitted by Act of 1950]
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Agreement to lease - See Lease (No.35)
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[6. 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 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 -
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(a) if such loan or debt is payable on demand or in more than three months from the date of the instrument
evidencing the agreement -
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The same duty as a Bill of Exchange [No. 13(b)] for the amount
secured.
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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 on a Bill of Exchange [No. 13(b)] for the amount
secured.
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Exemptions
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Instrument of pawn or pledge of goods if unattested.
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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.
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Fifteen rupees.
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8. Appraisement or Valuation made otherwise than under an order
of the Court in the course of suit -
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(a) where amount does not exceed Rs. 1,000;
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The same duty as a Bond (No. 15) for such amount.
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(b) in any other case.
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Five rupees.
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Exemptions
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(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.
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(b) Appraisement of crops for the purpose of ascertaining the amount
to be given to landlord as rent.
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9. Apprenticeship-Deed, including every writing relating to the serving 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).
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Five Rupees
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Exemptions
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Instrument of apprenticeship executed by a Magistrate under
the [Apprentice Act, 1850], or by which a person is apprenticed by or at
the charge of any public charity.
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10. Articles of Association of a Company
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Twenty five rupees
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Exemptions
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Article of any Association not formed for profit and registered under
section 26 of the Indian Companies Act, 1956.
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See also Memorandum of Association of a Company (No. 39)
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11. 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.
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Two hundred and fifty rupees
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Assignment. - See Conveyance (No. 23), Transfer (No. 62), and
Transfer of Lease (No. 63), as the case may be.
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Attorney - See entry as an Attorney (No. 30), and Power of
Attorney (No. 48).
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Authority to Adopt. - See Adoption Deed (No. 3).
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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-
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(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;
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The same duty as a Bond, (No. 15) for such amount.
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(b) In any other case
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Five rupees
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Exemption
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Award under the Bombay District Municipal Act, 1873 (Bom. Act 6 of
1873), Section 81, or the Bombay Hereditary Offices Act, 1874 (Bom. Act 3 of
1874), Section 18.
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13. Bill of Exchange [as
defined by Section 2(2)] not being a Bond, bank-noto or currency note :-
[Entry (a) omitted by Act 5 of 1927, Section 5]
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(b) where payable otherwise than one demand -
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(i) where payable not more than three months after date or sight -
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If the amount of the bill or note does not exceed Rs. 500.
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[Thirty paise].
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if it exceeds Rs. 500 but does not exceed Rs. 1000.
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[Sixty paise].
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and for every additional Rs. 100 or part thereof in excess of Rs.
1000.
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[Sixty paise]
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(ii) Where payable more than three months but not more than six months
after date or sight -
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if the amount of the bill or note does not exceed Rs. 500.
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[Sixty paise]
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if it exceeds Rs. 500 but does not exceed Rs. 1,000,
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[One rupee twenty paise]
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and for every additional Rs. 1,000 or part thereof in excess of Rs.
1,000.
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[One rupee twenty paise]
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(iii) Where payable more than six months but not more than nine months
after date or sight -
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if the amount of the bill or note does not exceed Rs. 500,
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[Ninety paise].
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if it exceeds Rs. 500 but does not exceed Rs. 1000,
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[One rupee eighty paise].
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and for every additional Rs. 1000 or part thereof in excess of Rs.
1,000.
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[One rupee eighty paise].
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(iv) Where payable more than nine months but not more than one year
after date or sight -
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if the amount of the bill or note does not exceed Rs. 500.
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[One rupee twenty-five paise].
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If it exceeds Rs. 500 but does not exceed Rs. 1,000
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[Two rupees fifty paise]
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and for every additional Rs. 1,000 or part thereof in excess of Rs.
1000.
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[Two rupees fifty paise].
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(c) Where payable at more than one year after date or sight -
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if the amount of the bill or note does not exceed Rs. 500,
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[Two rupees fifty paise].
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if it exceeds Rs. 500 but does not exceed Rs. 1000,
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[Five rupees].
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and for every additional Rs. 1,000 or part thereof in excess of Rs.
1000
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[Five rupees].
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Note 1. - In supersession of the notification of the Government
of India No. 15, dated 15.5.1957 and No. 6, dated 14.7.1961, the proper stamp
duty chargeable on bills of exchange specified in items (b) and (c) in
Article 13 of the First Schedule to the said Act and promissory notes
specified in item (b) of Article 49 of the said Schedule shall be reduced to
one-half of the rates specified against the said items (b) and (c) of the
said Article 13 :
Provided that the rates of stamp duty specified in column (2) shall
not apply to usance bills of exchange or promissory notes drawn or made for
securing finance from the Reserve Bank of India, Industrial Finance
Corporation of India, Industrial Development Bank of India, State Financial
Corporation, Commercial banks and Co-operative banks for (a) bona
fide commercial or trade transactions, (b) seasonal agricultural
operations or the marketing of crops, or (c) production or marketing
activities of cottage or small scale industries and such instruments shall
continue to bear the rates of stamp duty at one-fifth of the rates specified
against the said items (b) and (c) in the said Article 13.
Explanation 1. - For the purposes of the proviso -
(a) the expression "agricultural operations" includes animal
husbandry and allied activities jointly undertaken with agricultural
operations;
(b) "crops" include products of agricultural operations;
(c) the expression "marketing of crops" includes the
processing of crops prior to marketing by agricultural producers or any
organisation of such producers.
Explanation 2. - The duty chargeable shall, wherever necessary,
be rounded off to the next five paise. - S.O. 199(E), dated 16.3.1976,
published in the Gazette of India, Ext., Pt. II, S. 3(ii), p. 594, dated
16.3.1976. [See also Note 2, below].
Note 2. - In supersession of the notifications of Government of
India in the Ministry of Finance (Department of Revenue) published in the
Gazette of India, Extraordinary, part II, Section 3 vide numbers S.O. 198(E),
dated 16.3.1976 and S.O. 199(E), dated 16.3.1976, except as respects things
done or omitted to be done before such supersession, the Central Government
hereby directs that with effect from 1.3.2004, the proper stamp duty
chargeable on instruments, mentioned under column (1) in Article 13, 14, 27,
37, 47, 49, 52 and 62(a) in the Schedule I of the Act, shall be reduced and
stamp duty payable thereon, after such reduction, shall be as specified in
the Tab.e :- S.O. 130(E), dated 28.1.2004, published in the Gazette of India,
Ext., Pt. II, S. 3(ii), Sl. No. 108, dated 28.1.2004.
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14. Bill of Lading (including a through bill of lading).
N.B. - If a bill of lading is drawn in parts, the proper stamp
therefor must be borne by each one of the set.
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[One rupees]
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Exemptions
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(a) Bill of lading when the goods therein described are received at a
place within the limits of any part as defined under the [Indian Ports
Act, 1889 (10 of 1889)], and are to be delivered at another place within the
limits of the same port.
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(b) Bill of lading when executed out of India and relating to property
to be delivered in India.
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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-,
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where the amount of value secured does not exceed Rs. 10;
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Two annas.
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where it exceeds Rs. 10 and does not exceed Rs. 50
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Four annas
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Ditto
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50
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Ditto
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100
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Eight annas
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Ditto
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100
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Ditto
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200
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One rupee
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Ditto
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200
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Ditto
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300
|
One rupee eight annas
|
|
Ditto
|
300
|
Ditto
|
400
|
Two rupees
|
|
Ditto
|
400
|
Ditto
|
500
|
Two rupees eight annas
|
|
Ditto
|
500
|
Ditto
|
600
|
Three rupees
|
|
Ditto
|
600
|
Ditto
|
700
|
Three rupees eight annas
|
|
Ditto
|
700
|
Ditto
|
800
|
Four rupees
|
|
Ditto
|
800
|
Ditto
|
900
|
Four rupees eight annas
|
|
Ditto
|
900
|
Ditto
|
1000
|
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 subscription to 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 a security of the ship to enable him to
preserve the ship or prosecute her voyage.
|
The same duty as a Bond (No. 15) for the same amount.
|
|
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)
|
Five rupees.
|
|
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 purchase-money only.
|
|
19. Certificate of other document evidencing the right or title of the holder thereof, or any other person,
either to any shares, scripts or stock in or of any incorporated company or
other body corporate, or to become proprietor of shares, scripts or stock in
or of any such company or body. See also Letter of Allotment of Shares (No.
36).
|
[Two annas.]
|
|
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 by Act 5 of 1927, Section 5]
|
One rupee.
|
|
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
|
Ten rupees.
|
|
23. Conveyance, [as defined by section 2(10)], not being a transfer
charged or exempted under (No. 62) -
|
|
|
where the amount of value of the consideration for such conveyance as
set forth therein does not exceed
|
Rs. 50 Eight annas
|
|
where it exceeds Rs. 50 but does not exceed
|
Rs. 100 One rupee.
|
|
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
|
1000
|
Ten rupees
|
|
and for every Rs. 500 or part thereof in excess of Rs. 1000
|
Five rupees
|
|
Exemptions
|
|
|
(a) Assignment of copyright by entry made under the [Indian
Copyright Act, 1847 (20 of 1847) Section 5.]
|
|
|
[(b) for the purpose of this article, the portion
of duty paid in respect of a document falling under Article No. 23-A shall be
excluded while computing the duty payable in respect of a corresponding
document relating to the completion of the transaction under this article.]
|
|
|
|
|
|
Co-partnership-Deed - See partnership (No. 46)
|
|
|
23-A. [Conveyance in the Nature of Part Performance. -
Contracts for the transfer of immovable property in the nature of part
performance under Section 53-A of the Transfer of Property Act, 1882.]
|
[Ninety per cent. of the duty as a Conveyance (No. 23).]
|
|
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-fees-
|
|
|
(i) if the original was not chargeable with duty or if the duty with which
it was chargeable does exceed one rupee;
|
Eight annas
|
|
(ii) in any other case.
|
One rupee.
|
|
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 -,
|
|
|
(a) if the duty with which the original instrument is chargeable does
not exceed one rupee;
|
Same duty as payable on the original
|
|
(b) in any other case.
|
One rupee.
|
|
Exemptions
|
|
|
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
|
The same duty as is payable on the original
|
|
(b) in any other case.
|
Five rupees.
|
|
27. Debenture (whether a mortgage debenture or not), being a marketable
security transferable -
|
|
|
(a) by endorsement or by separate instrument of transfer -
|
|
|
where the amount or value does not exceed Rs. 10;
|
[Ten paise].
|
|
where it exceeds Rs. 10 and does not exceed Rs. 50
|
[Twenty paise].
|
|
Ditto
|
50
|
ditto
|
100
|
[Thirty-five paise].
|
|
Ditto
|
100
|
ditto
|
200
|
[Seventy-five paise].
|
|
Ditto
|
200
|
ditto
|
300
|
[One rupee ten paise].
|
|
Ditto
|
300
|
ditto
|
400
|
[One rupee fifty paise].
|
|
Ditto
|
400
|
ditto
|
500
|
[One rupee eighty-five paise].
|
|
Ditto
|
500
|
ditto
|
600
|
[Two rupees twenty-five paise].
|
|
Ditto
|
600
|
ditto
|
700
|
[Two rupees sixty paise].
|
|
Ditto
|
700
|
ditto
|
800
|
[Three rupees].
|
|
Ditto
|
800
|
ditto
|
900
|
[Three rupees forty paise].
|
|
Ditto
|
900
|
ditto
|
1000
|
[Three rupees seventy-five paise] .
|
|
and for every Rs. 500 or part thereof in excess of Rs. 1,000.
|
[One rupee eighty-five paise].
|
|
(b) by delivery -
|
|
where the amount or value of the consideration for such debenture as
set forth therein does not exceed Rs. 50
|
[Thirty-five paise] .
|
|
where it exceeds Rs. 50 but does not exceed Rs. 100
|
[Seventy-five paise] .
|
|
Ditto
|
100
|
ditto
|
200
|
[One rupee fifty paise].
|
|
Ditto
|
200
|
ditto
|
300
|
[Two rupees twenty-five paise].
|
|
Ditto
|
300
|
ditto
|
400
|
[Three rupees].
|
|
Ditto
|
400
|
ditto
|
500
|
[Three rupees seventy-five paise].
|
|
Ditto
|
500
|
ditto
|
600
|
[Four rupees fifty paise].
|
|
Ditto
|
600
|
ditto
|
700
|
[Five rupees twenty-five paise].
|
|
Ditto
|
700
|
ditto
|
800
|
[Six rupees].
|
|
Ditto
|
800
|
ditto
|
900
|
[Six rupees seventy-five paise].
|
|
Ditto
|
900
|
ditto
|
1000
|
[Seven rupees fifty paise].
|
|
and for every Rs. 500 or part thereof in excess of Rs. 1000.
|
[Three rupees seventy five paise].
|
|
Explanation - The term "Debenture" includes any
interest coupons attached thereto, but the amount of such coupons shall not
be included in estimating the duty.
|
|
Exemptions
|
|
|
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.
|
|
|
Declaration of any Trust. See Trust (No. 64).
|
|
|
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 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.
|
One Anna
|
|
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.
|
One rupee.
|
|
Dower, Instrument of - See Settlement (No. 58)
|
|
|
Duplicate. See Counterpart (No. 25).
|
|
|
30. Entry as an Advocate, Vakil or Attorney on the roll of the High
Court, (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 [Legal
Practitioners Act, 1884) (9 of 1884).] -
|
|
|
(a) in the case of an Advocate or Vakil
|
Five hundred rupees.
|
|
(b) in the case of any Attorney
|
Two hundred and fifty rupees.
|
|
Exemptions
|
|
|
Entry of an Advocate, Vakil or Attorney on the roll of any High Court,
when he has previously been enrolled in High Court.
|
|
|
[The entry relating to 'Equitable Mortgage' Omitted by Act 15 of 1904]
|
|
31. Exchange of Property, Instrument of
Extract - See Copy (No. 24)
|
The same duty as a conveyances (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 descriptions referred to
in clause (a) of Article No. 40, that is, with possession;
|
The same day as a Conveyance (No. 23) for a consideration equal to the
amount of the further charge secured by such instrument.
|
|
(b) when such mortgage 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 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
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.
|
|
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.
|
|
Inspector ship-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) where by 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 three 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 in excess of three
years;
|
The same duty as conveyance (No. 23) for a consideration equal to the
amount or value of the average annual rent reserved.
|
|
(iv) 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
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.
|
|
(v) where the lease purports to be in perpetuity.
|
The same duty as a Conveyance (No. 23) for a consideration equal to
one fifth or the whole amount of rents which would be paid or delivered in
respect of the first fifty years of the lease.
|
|
(b) where the lease is granted for a fine or premium or for money
advance and where no rent is received;
|
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 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.
|
|
|
(b) [Omitted
by the Act of 1937.]
|
|
|
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).
|
[Two annas.]
|
|
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.
|
[One rupee]
|
|
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 latter shall, for a specified time, suspend
their claims and allow the debtor to carry on business at his own discretion
|
Ten rupees
|
|
39. Memorandum of Association of a Company - ,
|
|
|
(a) if accompanied by articles of association under section 37 of
the [Indian Companies Act, 1882 (6 of 1882)] ;
|
Fifteen rupees.
|
|
(b) if not so accompanied
|
Forty rupees.
|
|
Exemptions
|
|
|
Memorandum of any association not formed for profit and registered
under section 26 of the [Indian Companies Act, 1882 (6 of 1882)] .
|
|
|
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;
|
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
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 a possession within the meaning of this
Article.
|
The same duty as a Bond (No. 15) for the amount secured by such deed
|
|
(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.
|
Eight annas.
|
|
and for every Rs. 1,000 or part thereof secured in excess of Rs.
1,000.
|
Eight annas.
|
|
Exemptions
|
|
|
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 re-payment of
such advances.
|
|
|
(2) Letter of hypothecation accompanying a bill of exchange.
[(3)]
|
|
|
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 in not more than three months from the
date of the instrument-
|
|
|
for every sum secured not exceeding Rs. 200;
|
One anna
|
|
and for every Rs. 200 or part thereof secured in excess of Rs. 200;
|
One anna
|
|
(b) when the loan is repayable in more than three months, but not more
than eighteen months, from the date of the instrument -
|
|
|
for every sum secured not exceeding Rs. 100;
|
[Two annas.]
|
|
and for every Rs. 100 or part thereof secured in excess of Rs. 100.
|
[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.
|
One rupee.
|
|
See also Protest of Bill or Note (No. 50)
|
|
|
43. Note on 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;
|
Two annas
|
|
(b) of any stock or marketable security exceeding in value twenty
rupees;
|
Subject to maximum of ten rupees, one anna for every Rs. 10,000 or
part thereof 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).
Order for the Payment of Money.
See Bill of Exchange (No. 13).
|
Eight annas.
|
|
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 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;
|
|
|
(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 orders or award is
subsequently excuted the duty on such instrument shall not exceed eight
annas.
|
|
46. Partnership -
|
|
|
A-Insturment of-
|
|
|
(a) where the capital of the partnership does not exceed Rs. 5000;
|
Two rupees eight annas.
|
|
(b) in any other case
|
Ten rupees.
|
|
B-Dissolution of-
|
|
|
[Pawn or Pledge-see agreement relating to Deposit
of Title Deeds, Pawn or Pledge (No.6)]
|
Five rupees.
|
|
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-eight per centum of the amount insured by the policy;
|
[Five paise]
|
[Five paise]
|
|
(ii) in any other case, in respect of every full sum of [
one thousand five hundred rupees] and also any fractional part of [ one thousand hundred rupees] insured by the
policy;
|
[Five paise]
|
[Five paise]
|
|
(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 not exceeding six
months.
|
[Ten paise]
|
[Five paise]
|
|
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 this Article, covering goods merchandise, personal effects,
crops, and other property against loss or damage.
|
|
|
(1) in respect of any original policy -
|
|
|
(i) when the sum insured does not exceed Rs. 5,000;
|
[Twenty-five paise].
|
|
(ii) in any other case.
|
[Fifty paise].
|
|
(2) and 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 travelling by the intermediate or the third
class in any railways ;
|
|
|
(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 exceed Rs. 1,000 for every Rs.
1,000 or part thereof.
|
[Ten paise]:
Provided that in case of a policy of insruance against death by
accident when the annual premium payable does not exceed [ Rs. 2.50] per Rs. 1,000, the duty on such
instrument shall be [five paise] for every Rs. 1,000 or part
thereof of the maximum amount which may become payable under it.]
|
|
CC.-Insurance by way of indemnity 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.
|
[Five paise]
|
|
D.- Life Insurance or Group 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
|
|
(i) for every sum insured not exceeding Rs. 250;
|
[Ten paise]
|
[Five paise]
|
|
(ii) for every sum insured not exceeding Rs. 250 but not exceeding Rs.
500
|
[Ten paise.]
|
[Five paise]
|
|
(iii) for every sum insured exceeding Rs. 500 but not exceeding Rs.
1000 and also for every Rs. 1,000, or part in excess of Rs. 1,000.
|
[Twenty paise.]
|
[Ten paise.]
|
|
|
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
|
|
|
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 Instrument 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 of 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 [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 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 procuring the registration
of one or more documents in relation to a single transaction or for admitting
execution of one or more such documents;
|
Eight annas.
|
|
(b) when required in suits or proceedings under Presidency Small Cause
Courts Act, 1882 (15 of 1882);
|
Eight annas.
|
|
(c) when authorizing one person or more to act in a single transaction
other than the case mentioned in clause (a);
|
One rupee.
|
|
(d) when authorising not more than five persons to act jointly and
severally in more than one transaction or generally;
|
Five 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;
|
Ten rupees.
|
|
(f) when given for consideration and authorising the attorney to sell
any immovable property;
|
The same duty as other Conveyance (No. 23) for the amount of
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 [Indian Registration Act, 1877 (3 of 1877)].
|
|
Exemption
|
|
|
For the purpose of this Article more persons than one when belonging
to the same firm shall be deemed to be one person.
|
|
|
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;
|
[Five paise].
|
|
(ii) When the amount or value exceeds Rs. 250 but does not exceed Rs.
1,000;
|
[Ten paise].
|
|
(iii) in any other case.
|
[Fifteen 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. Protest of Bill or Note, that is to say any declaration
in writing made by Notary Public or other person lawfully acting as such,
attesting the dishonour of a bill of exchange or promissory note.
|
One rupee.
|
|
51. Protest by the Master of a Ship, that is to say, any
declaration of the particulars or 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 Public or other person lawfully acting as such.
|
One rupee
|
|
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 boarder 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.
|
[Fifteen paise]
|
|
53. Receipt [as
defined by section 2(23)] for any money or other property the amount or value
of which exceeds [five 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 therein expressed, or the receipt of any principal-money,
interest of 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 State of Madras, Bombay and Andhra] [ (as they existed immediately
before the 1st November, 1956) of Inam lands] ;
|
|
|
(d) for pay or allowances by non-commissioned [
or petty] officers, [
soldiers, [
sailors or airmen of [
the Indian] military, [
naval or air forces],
when serving in such capacity, or by mounted police-constables;
|
|
|
(e) given by holders of family-certificate in cases where the person
from whose pay or allowances the sum comprised in the receipt has been
assigned is a non-commissioned [
or 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, [sailors],
or airmen],
and not serving the Government in any other capacity;
|
|
|
(g) given by a headman or lambardar for land revenue of taxes
collected by him;
|
|
|
(h) given for money or securities for money deposited in the hands of
any banker, to be accounted for:
Provided also that this exemption shall not extend to a receipt or
acknowledgement for any sum paid or deposited for or upon a letter of
allotment of a share, or in receipt of a call upon any script 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.
See also Policy of Insurance (No.
47-B (2)]. B(2)] [One
rupee]
|
|
|
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 conveyances (No. 23) for the amount of such
consideration as set forth in the Reconveyance.
|
|
(b) in any other case-
|
Ten 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-
|
|
|
(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
|
Five 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 Bottomry Bond (15) 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 Bond (No. 15) for the amount secured.
|
|
(b) in any other case
|
Five rupees.
|
|
Exemptions
|
|
|
Bond or other instrument, when executed-
|
|
|
(a) by headman nominated under rules framed in accordance with the
Bengal Irrigation Act, 1876 (Beng. 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 subscription to a charitable dispensary or
hospital or any other object of public utility, shall not be less than a specified
sum per mensem;
|
|
|
(c) under No. 3-A of the rules made by the [
State Government.]
|
|
|
(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 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. Settlement -
|
|
|
A - Instrument of (including a deed of dower)
|
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.
|
|
Exemptions
|
|
|
Deed of dower executed on the occasion of a marriage between
Muhammadans.
[(Omitted by the Act of 1932)].
|
|
|
B - Revocation of-
|
The same duty as a Bond (No. 15) for a sum equal to the amount or
value of a property concerned as set forth in the instrument of revocation
but not exceeding ten rupees.
|
|
See also Trust (No. 64).
|
|
|
59. Share Warrants, to bearer issued under the [Indian Companies
Act, 1882 (6 of 1882)] .
|
[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 [Indian
Companies Act, 1882 (6 of 1882), section 30], to have effect only upon
payment, as composition for that duty to the Collector of Stamp Revenue of-
|
|
|
(a) [
one-and-half] per centum of the whole subscribed capital of the company; or
|
|
|
(b) if any company which has paid the duty or composition in full
subsequently issues 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 anna.
|
|
61. Surrender of Lease -
|
|
|
(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
|
Five rupees.
|
|
Exemptions
|
|
|
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;]
Provided that rates of stamp duty specified in column (2) on Bills of
Exchange for items (b) and (c) in Article 13 and on promissory note for item
(b) of Article 49 shall not apply to usance bills of exchange or promissory
notes drawn or made for securing finance from Reserve Bank of India,
Industrial Finance Corporation of India, Industrial Development Bank of
India, State Financial Corporations, Commercial Banks and Cooperative Banks
for (a) bona fide commercial or trade transactions, (b) seasonal agricultural
operations or the marketing of crops, or (c) production or marketing
activities of cottage and small scale industries and such instruments shall
bear the rate of stamp duty at one-fifth of the rate mentioned against items
(b) and (c) in Article 13 and item (b) in Article 49 of Schedule I of the
Indian Stamp Act, 1899 (2 of 1899).
Explanation 1. - For the purposes of the proviso -
(a) the expression "agricultural operations" includes animal
husbandry and allied activities jointly undertaken with agricultural
operations;
(b) "crops" include products of agricultural operations;
(c) the expression "marketing of crops" includes the
processing of crops prior to marketing by agricultural producers or any
organization of such producers.
Explanation 2. - The duty chargeable shall, wherever necessary,
be rounded off to the next five paise.]
|
[Twenty-five paise for every hundred rupees or
part thereof of the value of the share :]
|
|
(b) of debentures, being marketable securities whether the debentures
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 debenture.
|
|
(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 such bond, mortgage-deed or policy of insurance is
chargeable.
|
|
(ii) in any other case.
|
Five rupees.
|
|
(d) for any property under the Administrator-General's Act 1874 (2 of
1874), Section 3;
|
Ten rupees.
|
|
(e) of any trust-property without consideration from one trustee to
another trustee, or from a trustee to a 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
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 a Conveyance (No. 23) for a consideration equal to
the amount of the consideration for the transfer.
|
|
Exemptions
|
|
|
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 the instrument, but not
exceeding fifteen rupees.
|
|
B - Revocation of - or, concerning any property when made by any
instrument 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 ten rupees.
|
|
See also Settlement (No. 58).
|
|
|
Valuation. - See Appraisement (No. 8)
|
|
|
Vakil. - See Entry as 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 may be.
|
|
Schedule Haryana - SCHEDULE IA
SCHEDULE 1-A
FOR HARYANA
(See Section 3)
|
|
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 :
|
[Ten rupees]
|
|
|
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, or Sections 291, 375 and 376 of the Indian
Succession Act, 1925 :-
|
|
|
|
(a) when the amount does not exceed Rs. 1,000
|
[One hundred rupees]
|
|
|
(b) in any other 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 thousand rupees]
|
|
|
Advocate-See Entry as an Advocate (No. 30)
|
|
|
4.
|
Affidavit, including an affirmation or declaration in the case of
persons by law allowed to affirm or declare instead of swearing
|
[Ten rupees.]
|
|
|
Exemptions
|
|
|
|
Affidavit or declaration in writing when made-
(a) As a condition of Enrolment under the Indian Army Act, 1950, or
the 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 Of Memorandum Of An Agreement-
|
|
|
(a)
|
if relating to the sale of a bill of exchange.
|
[One rupee for every Rs. 10,000/- or part
thereof]
|
|
(b)
|
if relating to the sale of a Government security or share in an
incorporated company or other body corporate.
|
[Subject to a maximum of Rs. 1000/-, one
rupee for every 10,000/- or part thereof of the value of the security or
share]
|
|
(c)
|
if relating to the sale of immovable property
|
[Two thousand rupees]
|
|
(d)
|
[If relating to giving authority or power to a
promotor or a developer, by whatever name called, for construction on,
development or, sale or 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.]
|
|
|
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
evidence of the title 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 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) when the amount of loan or debt does not exceed Rs. 200
|
Sixty naye paise
|
|
|
(ii) when it exceeds Rs. 200, but does not exceed Rs. 400
|
One rupee, twenty naye paise
|
|
|
when it exceeds Rs. 400, but does not exceed Rs. 600
|
One rupee, sixty-five naye paise.
|
|
|
when it exceeds Rs. 400, but does not exceed Rs. 800
|
One rupee, ninety-five naye paise
|
|
|
when it exceeds Rs. 800, but does not exceed Rs. 1,000
|
Two rupees, seventy naye paise.
|
|
|
when it exceeds Rs. 1,000, but does not exceed Rs. 1,200
|
Three rupees, thirty naye paise.
|
|
|
when it exceeds Rs. 1,200, but does not exceed Rs. 1,600
|
Four rupees, twenty naye paise.
|
|
|
when it exceeds Rs. 1,600, but does not exceed Rs. 2,500
|
Six rupees, thirty naye paise.
|
|
|
when it exceeds Rs. 2,500, but does not exceed Rs. 5,000
|
Twelve rupees, seventy-five naye paise.
|
|
|
when it exceeds Rs. 5000, but does not exceed Rs. 7,500
|
Eighteen rupees, seventy five naye paise
|
|
|
when it exceeds Rs. 7,500, but does not exceed Rs. 10,000
|
Twenty-four rupees, forty-five naye paise.
|
|
|
when it exceeds Rs. 10000, but does not exceed Rs. 15,000
|
Thirty-seven rupees, ninety-five naye paise
|
|
|
when it exceeds Rs. 15,000, but does not exceed Rs. 20,000
|
Forty-nine rupees, ninety-five naye paise.
|
|
|
when it exceeds Rs. 20,000, but does not exceed Rs. 25,000
|
Sixty-one rupees, ninety-five naye paise.
|
|
|
when it exceeds Rs. 25,000, but does not exceed Rs. 30,000
|
Seventy-six rupees, five naye paise.
|
|
|
and for every additional Rs. 10,000 or part thereof in excess of Rs.
30,000
|
Twenty-four rupees, forty-five naye paise
|
|
|
(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) or clause
(a) (ii) for the amount secured.
|
|
|
Exemption
Instrument of pawn or pledge of goods unattested.
|
|
|
7.
|
Appointment in Execution of a Power, whether of trustees or of
property, moveable 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-
|
|
|
|
(a) where the amount does not exceed Rs. 1,000
|
[One hundred rupees]
|
|
|
(b) in any other case.
|
[One hundred 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 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)
|
As in Schedule I
|
|
|
Exemption
|
|
|
|
Instrument 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--
|
|
|
|
(a) when the authorised capital of the company does not exceed one
lac;
|
[One thousand rupees]
|
|
|
(b) in other cases
|
[Two thousand 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 Entry as an Attorney (No. 23),
Transfer (No. 62), and Transfer of Lease (No. 63), as the case may be.
|
[Five hundred rupees]
|
|
|
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-
|
|
|
|
(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;
|
One percent of value of the property to which the
award relates.]
|
|
|
(b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000
|
[One percent of value of the property to which
the award relates.]
|
|
|
and for every additional Rs. 1,000 or part thereof in excess Rs. 5,000
|
[One percent of value of the property to which
the award relates.]
|
|
13.
|
Bill of Exchange As in Schedule I.
|
|
|
14.
|
Bill of Landing (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-
|
|
|
|
where the amount or value secured does not exceed Rs. 10;
|
Thirty naye paise.
|
|
|
where it exceeds Rs. 10 and does not exceed Rs. 50;
|
Sixty naye paise.
|
|
|
where it exceeds Rs. 50 and does not exceed Rs. 100;
|
One rupee, fifteen naye paise.
|
|
|
where it exceeds Rs. 100 and does not exceed Rs. 200;
|
Two rupees, twenty-five naye paise.
|
|
|
where it exceeds Rs. 200 and does not exceed Rs. 300;
|
Three rupees, forty naye paise.
|
|
|
where it exceeds Rs. 300 and does not exceed Rs. 400;
|
Four rupees, fifty naye paise.
|
|
|
where it exceeds Rs. 400 and does not exceed Rs. 500;
|
Five rupees, sixty-five naye paise.
|
|
|
where it exceeds Rs. 500 and does not exceed Rs. 600;
|
Nine rupees.
|
|
|
where it exceeds Rs. 600 and does not exceed Rs. 700;
|
Ten rupees, fifty naye paise.
|
|
|
where it exceeds Rs. 700 and does not exceed Rs. 800;
|
Twelve rupees.
|
|
|
where it exceeds Rs. 800 and does not exceed Rs. 900;
|
Thirteen rupees, fifty naye paise.
|
|
|
where it exceeds Rs. 900 and does not exceed Rs. 1,000;
|
Fifteen rupees.
|
|
|
and for every Rs. 500 of part thereof in excess of Rs. 1,000.
|
Seven rupees, fifty naye paise.
|
|
|
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).
|
|
|
|
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 hospital or to 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 a security of the ship to enable him to
preserve the ship or prosecute her voyage-
|
|
|
|
where the amount or value secured does not exceed Rs. 10
|
Thirty naye paise.
|
|
|
where it exceeds Rs. 10 and does not exceed Rs. 50
|
Sixty naye paise.
|
|
|
where it exceeds Rs. 50 and does not exceed Rs. 100
|
One rupee, fifteen naye paise.
|
|
|
where it exceeds Rs. 100 and does not exceed Rs. 200
|
Two rupees twenty-five naye paise.
|
|
|
where it exceeds Rs. 200 and does not exceed Rs. 300
|
Three rupees, forty naye paise.
|
|
|
where it exceeds Rs. 300 and does not exceed Rs. 400
|
Four rupees, fifty naye paise.
|
|
|
where it exceeds Rs. 400 and does not exceed Rs. 500
|
Five rupees, sixty-five naye paise.
|
|
|
where it exceeds Rs. 500 and does not exceed Rs. 600
|
Six rupees, seventy-five naye paise
|
|
|
where it exceeds Rs. 600 and does not exceed Rs. 700
|
Seven rupees, ninety naye paise.
|
|
|
where it exceeds Rs. 700 and does not exceed Rs. 800
|
Nine rupees.
|
|
|
where it exceeds Rs. 800 and does not exceed Rs. 900
|
Ten rupees, fifteen naye paise.
|
|
|
where it exceeds Rs. 900 and does not exceed Rs. 1,000
|
Eleven rupees, twenty-four naye paise.
|
|
|
and for every Rs. 500 or part thereof in excess of Rs. 1,000
|
Five rupees, sixty-five naye paise.
|
|
17.
|
Cancellation-Instrument of (including any instrument by which
any instrument previously executed is cancelled), if attested and not
otherwise provided for
|
[Five hundred rupees]
|
|
|
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-
|
The same duty as other Conveyance (No. 23) as levied by this Act, 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 to become
proprietor of shares, scrip or stock in or of any such company or body.]
|
[One rupee for every one thousand or a part thereof, of the value of the shares, scrip or
stock.]
|
|
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.
|
|
21.
|
[--]
|
|
|
22.
|
Composition-Deed, that is to say, any instrument executed by a debtor,
whereby he conveys his property for the benefit of his creditor, 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 letter of licence, 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-]
|
Where conveyance amounts to sale of immovable property
|
Other conveyances.
|
|
|
[where the value or amount of the consideration for such conveyance as
set forth therein does not exceed Rs. 50
|
Two rupees and fifty paise
|
One rupee and fifty paise
|
|
|
where it exceeds Rs. 50, but does not exceed Rs. 100..
|
Five rupees
|
Three rupees
|
|
|
where it exceed Rs. 100, but does not exceed Rs. 200..
|
Ten rupees
|
Six rupees
|
|
|
where it exceeds Rs. 200, but does not exceed Rs. 300...
|
Fifteen rupees
|
Nine rupees
|
|
|
where it exceeds Rs. 300, but does not exceed Rs. 400...
|
Twenty rupees
|
Twelve rupees
|
|
|
where it exceeds Rs. 400, but does not exceed Rs. 500...
|
Twenty-five rupees
|
Fifteen rupees
|
|
|
where it exceeds Rs. 500, but does not exceed Rs. 600...
|
Thirty rupees
|
Eighteen rupees
|
|
|
where it exceeds Rs. 600, but does not exceed Rs. 700...
|
Thirty five rupees
|
Twenty-one rupees
|
|
|
where it exceeds Rs. 700, but does not exceed Rs. 800...
|
Forty rupees
|
Twenty Four rupees
|
|
|
where it exceeds Rs. 800, but does not exceed Rs. 900...
|
Forty five rupees
|
Twenty-seven rupees
|
|
|
where it exceeds Rs. 900, but does not exceed Rs. 1,000
|
Fifty rupees
|
Thirty rupees
|
|
|
and for every Rs. 500 or part thereof in excess of Rs. 1,000
|
Twenty-five rupees
|
Fifteen rupees
|
|
|
Exemption
|
|
|
|
Assignment of copyright under the Copyright Act, 1957, section 18
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-fees.
|
|
|
|
(i) if the original was not chargeable with duty or if the duty with
which it was chargeable does not exceed two rupees;
|
[Ten 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-
|
|
|
|
(a) if the duty with which the original instrument is chargeable does
not exceed two rupees
|
[Ten rupees.]
|
|
|
(b) in any other case not falling within the provision of section 6-A
|
[Ten rupees]
|
|
|
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
|
[One hundred rupees]
|
|
|
(b) in any other case.
|
[One hundred rupees]
|
|
27.
|
Debenture (whether a mortgage debenture or not), being a marketable
security transferable-
|
|
|
|
(a) by endorsement or by a separate instrument of transfer
|
[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) by delivery
|
[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.]
|
|
|
Explanation-The term "Debenture" includes any interest
coupons attached thereto, but the amount of such coupons shall not be
included in estimating the duty.
Exemptions
A debenture issued by an incorporated company or other body corporate
in terms of a registered mortgage-deed, duty 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 Deposit of title-deeds,-
|
[One rupee]
|
|
|
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).
|
[One hundred rupees.]
|
|
30.
|
Entry as an Advocate, Vakil, or Attorney on the Roll of The 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
|
Seven hundred and fifty rupees
|
|
|
(b) in the case of an Attorney
|
Seven hundred and fifty rupees
|
|
|
Exemption
Entry of an Advocate, Vakil or Attorney on the roll of the High Court,
when he has previously been enrolled in any other High Court.
|
|
|
31.
|
Exchange of Property-Instrument of-
|
The same duty as a Conveyances (No. 23) as levied by this Act 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 mortgage is one of the description referred to
in clause (a) of Article No. 40 (that is, with possession),
|
The same duty as a mortgage-deed with possession (No. 40(a) for the
amount equal to the amount of the further charge secured by 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 mortgage-deed with possession (No. 40(a)) for the
amount 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 Will of Transfer
(No. 62).
|
The same duty as a Conveyance (No. 23) as levied by this Act 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
|
[One hundred rupees]
|
|
|
Inspectorships-deed. See Composition-deed (No. 22).
|
|
|
35.
|
Lease, including an under-lease or sub-lease and any agreement to let
or sublet-
(a) where by 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) as levied by this Act for a
consideration equal to the amount or value or 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) as levied by this Act for a
consideration equal to the amount or value or 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) as levied by this Act, 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 hundred years
|
The same duty as a Conveyance (No. 23) as levied by this Act, 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 hundred
years or in perpetuity;
|
The same duty as a Conveyance (No. 23) as levied by this Act, for a
consideration equal in the case of a lease granted solely for agricultural
purposes to 1/10th and in any other case to 1/6th of the whole amount of
rents which would be paid or delivered in respect of the first fifty years of
lease.
|
|
|
(viii) where the lease does not purport to be for any definite term
|
The same duty as a Conveyance (No. 23) a levied by this Act, 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 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) as levied by this Act, for
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) as levied by this Act, for a
consideration equal to the amount or value of such fine or premium or
advanced 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.
|
|
|
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 term does not exceed one year, or when the average
annual rent reserved does not exceed one hundred rupees.
|
[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 naye paise.]
|
|
|
In this exemption a lease for the purposes of cultivation shall
include a lease of lands for cultivation together with a home stead or tank.
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 less or, the
amount so agreed to be paid by the lessee shall be deemed to be part of the
rent.
|
|
|
36.
|
Letter Of Allotment Of Shares...
|
[One rupee]
|
|
37.
|
Letter Of Credit...Letter Of Guarantee-See Agreement (No. 5)
|
As in Schedule I
|
|
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 direction.
|
Thirty 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.
|
[Five hundred rupees]
|
|
|
(b) if not so accompanied.
|
[One thousand 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-
|
|
|
|
where the amount secured by such instrument does not exceed Rs. 50
|
Three rupees
|
|
|
where it exceeds Rs. 50, but does not exceed Rs. 100...
|
Six rupees and twenty-five paise
|
|
|
where it exceeds Rs. 100, but does not exceed Rs. 200...
|
Twelve rupees and fifty paise
|
|
|
where it exceeds Rs. 200, but does not exceed Rs. 300...
|
Eighteen rupees and seventy-five paise
|
|
|
where it exceeds Rs. 300, but does not exceed Rs. 400...
|
Twenty-five rupees
|
|
|
where it exceeds Rs. 400, but does not exceed Rs. 500...
|
Thirty-one rupees and twenty-five paise
|
|
|
where it exceeds Rs. 500, but does not exceed Rs. 600...
|
Thirty-seven rupees and fifty paise
|
|
|
where it exceeds Rs. 600, but does not exceed Rs. 700...
|
Forty-three rupees and seventy-five paise
|
|
|
where it exceeds Rs. 700, but does not exceed Rs. 800...
|
Fifty rupees
|
|
|
where it exceeds Rs. 800, but does not exceed Rs. 900...
|
Fifty-six rupees and twenty-five paise
|
|
|
where it exceeds Rs. 900, but does not exceed Rs. 1000...
|
Sixty-two rupees and fifty paise
|
|
|
and for every Rs. 500 or part thereof in excess of Rs. 1,000
|
Thirty-one rupees and twenty-five paise.]
|
|
|
(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.
|
|
|
Explanation.-A mortgagor who gives to the mortgagee a
power-of-attorney to collect rent 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, fifteen naye paise.
|
|
|
and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000
|
One rupee, fifteen naye paise.
|
|
|
Exemptions
|
|
|
|
(1) Instruments 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 advances.
(2) Letter of hypothecation accompanying 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;
|
Fifteen naye paise
|
|
|
and for every Rs. 200 or part thereof secured in excess of Rs. 200;
|
Fifteen naye paise
|
|
|
(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;
|
Thirty naye paise
|
|
|
and for every Rs. 100 or part thereof secured in excess of Rs. 100.
|
Thirty naye 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).
|
[Ten 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....
|
[One rupee]
|
|
|
(b) of any stock or marketable security exceeding in value twenty
rupees.
|
[One rupee for every rs. 10,000 or part thereof,
of the value of the security at the time of its purchase or sale, as the case
may be]
|
|
44.
|
Note Or Protest By The Master Of A Ship.
|
Seventy-five naye paise.
|
|
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 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 one rupee fifteen 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 ten times the annual
revenue;
(c) where a final order for effecting a partition passed by the
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 one
rupee, fifteen naye paise.
|
|
46.
|
Partnership-
|
|
|
|
A.-Instrument of-
|
|
|
|
(a) where the capital of the partnership does not exceed Rs. 500;
|
[One thousand rupees]
|
|
|
(b) in any other case..........
|
[One thousand rupees]
|
|
|
B.-Dissolution of.........
|
[One hundred rupees.]
|
|
46-A
|
Pawn Or Pledge. See agreement relating to Deposit of Title-deeds, Pawn
or Pledge (No. 6).
|
|
|
47.
|
Policy Of Insurance
|
As in Schedule I
|
|
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 fro admitting
execution of one or more such documents;
|
[One thousand rupees]
|
|
|
(b) when required in suits or proceedings under the Presidency Small
Cause Courts Act, 1882;
|
[Three hundred rupees]
|
|
|
(c) when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a);
|
[Three hundred rupees]
|
|
|
(d) when authorising not more than five persons to act jointly and
severally in more than one transaction or generally;
|
[Five 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;
|
[One Thousand rupees]
|
|
|
(f) when given for consideration and authorizing the attorney to sell
any immovable property;
|
The same duty as a Conveyance (No. 23) as levied by this Act for the amount
of consideration.
|
|
|
(g) in any other case
|
[One hundred rupees for each person authorized]
|
|
|
Explanation.-For the purposes of this articles 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.
|
|
49.
|
Promissory Note
|
As in Schedule I
|
|
50.
|
Protest Of Bill Of 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 Thee Master Of A Ship
|
As in Schedule I
|
|
52.
|
Proxy
|
As in Schedule I
|
|
53.
|
Receipt Trust [64]
|
As in Schedule I
|
|
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) as levied by this Act for the
amount of such consideration as set forth in the reconveyance.
|
|
|
(b) in any other case-
|
|
|
|
(i) in the reconveyance relates to immovable property situate within a
Municipality, Cantonment Board, Notified Area or Small Town
|
Forty five rupees
|
|
|
(ii) in other cases
|
Thirty rupees
|
|
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) or son or daughter or father or
mother or spouse or grand-children or nephew or niece coparcener of the
renouncer;
|
Fifteen rupees
|
|
|
(b) in any other case
|
The same duty as a conveyance [No. 23(a) relating to sale of immovable
property] for amount equal to the market value of the share, interest, part
of claim renounced.
|
|
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 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 (or the due discharge of a liability)
|
|
|
|
(a) when the amount secured does not exceed Rs. 1,000;
|
[One hundred rupees]
|
|
|
(b) in any other case
|
[One hundred rupees]
|
|
|
Exemptions
Bond or other instrument, when executed-
|
|
|
|
(a) 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, shall not be less than a
specified sum per mensem;
(b) by persons taking advances under the Land Improvement Loans Act,
1883, or the Agricultural 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
|
|
|
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 or
value of the property settled as set forth in such settlement.
|
|
|
Exemptions
Deed of dower executed on the occasion of a marriage between
Muhammadans.
|
|
|
|
B.-Revocation Of...........
|
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 thirty rupees.
|
|
|
See also Trust (No. 64)
|
|
|
59.
|
Share Warrants to bearer issued under the Companies Act, 1956
|
One-and-a-half times the duty payable on a mortgage deed with
possession (No. 40(a)) for the amount 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, 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 full
subsequently issues an addition to its subscribed capital, one-and-half per
centum of the additional capital so issued.
|
|
|
60.
|
Shipping Order
|
[Ten rupees]
|
|
61.
|
Surrender Of Lease-
|
|
|
|
(a) when the duty with which the lease is chargeable does not exceed
ten rupees
|
[One hundred rupees]
|
|
|
(b) In any other 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;
|
One half of the duty payable on a debenture (No. 27) 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;
|
One-half of the duty with which such bond; mortgage-deed or policy of
insurance is chargeable subject to a maximum of seventy-five rupees.
|
|
|
(d) of any property under the Administrator General's Act, 1918,
Section 25;
|
Twenty-two rupees, fifty naye paise.
|
|
|
(e) of any trust-property without consideration from one trustee to
another trustee, or from a trustee to a beneficiary.
|
Eleven rupees, twenty-five naye paise or such smaller amount as may be
chargeable under clauses (a) to (e) of this article.
|
|
|
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 of assignment and not by way of under-lease.
|
The same duty as other Conveyance (No. 23) as levied by this Act 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-of, or concerning, any property when made by any
writing not being a Will.
|
[One hundred rupees]
|
|
|
B.-Revocation of-of, or concerning, any property when made by any
instrument other than a Will.
|
[One hundred rupees]
|
|
|
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 may be.
|
[Ten rupees]
|
[1]
Inserted
by Indian Stamp (Haryana Amendment) Act, 1971.
[2]
Omitted
by Indian Stamp (Haryana Amendment) Act, 1973.
[3]
Section
9 re-numbered as sub-section (1) of that section by the A. O. 1950.
[4]
Substituted
by the A. O. 1937 for "The G. G. in C. "
[5]
The
word "collecting" omitted by the A. O. 1950.
[6]
Substituted
by the A. O. 1937 for "British India".
[7]
Inserted
vide Finance ( No.2) Act 2004
[8]
Inserted
by Act 32 of 1994 w. e. f. 13-5-1994.
[9]
Inserted
by the A.O. 1950.
[10]
Substituted
for the words "Seventh Schedule to the Constitution" by
the Finance Act, 2006.
[11]
Substituted
by Act 21 of 2006.
[12]
Words,
figures, signs and letters "Schedule 1-B and Schedule 1-C inserted by
Punjab Act No. 10 of 2016 w.e.f. 28.4.2016."
[13]
Substituted
by A. O. 1950, for" collecting Government".
[14]
The
words "written in any Oriental Language" omitted by Act 43 of
1955, Section 5 w. e. f. 1-4-1956.
[15]
Inserted
by Indian Stamp (Haryana Amendment) Act, 1986.
[16]
Substituted
by the A.O. 1937, for "the G.G. in C."
[17]
Substituted
by the A.O.1950 for "collecting government".
[18]
Substituted
by Act 5 of 1927, Section 5, for "promissory note or
cheque."
[19]
Substituted
by Act 19 of 1958, Section 7, for "with the duty of one anna"
w.e.f.1-10-1958.
[20]
Substituted
by Act 5 of 1927, Section 5, for note or cheque.
[21]
Substituted
by Act 5 of 1927, Section 5, for note or cheque.
[22]
Substituted
by Act 5 of 1927, Section 5, for note or cheque.
[23]
Inserted
by Indian Stamp (Haryana Amendment) Act, 1973.
[24]
Substituted
by Indian Stamp (Haryana Amendment) Act, 2020.
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by Haryana Act No. 24 of 2017,
Published in Haryana Govt. Gaz. (Extra), June 23, 2017, for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana Amendment)
Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted vide the Indian Stamp Act (The
Amendment) Act, 2013 published in Haryana Govt. Gaz.(Extra) Oct 1, 2013, page
No. 106 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by Haryana Act No. 24 of 2017,
Published in Haryana Govt. Gaz. (Extra), June 23, 2017, for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by Haryana Act No. 24 of 2017,
Published in Haryana Govt. Gaz. (Extra), June 23, 2017, for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by Haryana Act No. 24 of 2017,
Published in Haryana Govt. Gaz. (Extra), June 23, 2017, for the following:-
Substituted by Haryana Act No. 24 of 2017,
Published in Haryana Govt. Gaz. (Extra), June 23, 2017, for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted vide the Indian Stamp Act (The
Amendment) Act, 2013 published in Haryana Govt. Gaz. (Extra) Oct 1, 2013, page
No. 106 for the following:-
"One
rupee, fifty naye paise"
Substituted vide the Indian Stamp Act (The
Amendment) Act, 2013 published in Haryana Govt. Gaz. (Extra) Oct 1, 2013, page
No. 106 for the following:-
Substituted vide the Indian Stamp Act (The Amendment)
Act, 2013 published in Haryana Govt. Gaz. (Extra) Oct 1, 2013, page No. 106 for
the following:-
Substituted vide the Indian Stamp Act (The
Amendment) Act, 2013 published in Haryana Govt. Gaz. (Extra) Oct 1, 2013, page
No. 106 for the following:-
Substituted vide the Indian Stamp Act (The
Amendment) Act, 2013 published in Haryana Govt. Gaz. (Extra) Oct 1, 2013, page
No. 106 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
"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 forty-five
rupees."
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-
"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."
Substituted by the Indian Stamp (Haryana
Amendment) Act, 2018 for the following:-