"(ga)

If relating to advertisement on Radio, Television, Cinema, Cable network or any media other than newspaper

0.25 percent of the amount of consideration specified in such agreement, subject to a minimum of rupees five hundred and a maximum of rupees twenty five thousand.

(gb)

Work contract, not being a Development/Construction agreement or a Security bond, containing an agreement to secure the due performance of a contract or due discharge of a liability.

0.25 percent of the amount or value secured by such deed, subject to a minimum of rupees five hundred and a maximum of rupees twenty five thousand.";

"19. 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 or an officer authorised to do so under any law for the time being in force.

The same duty as a conveyance (No. 25) on the market value of the property or purchase amount, whichever is higher.";

(i)

where the lease purports to be for a term less than one year.

0.01 percent of the whole amount payable or deliverable under such lease, or of the market value of the property, whichever is higher.

(ii)

where the lease purports to be for a term of one year or more but up to five years.

0.1 percent of the sum of the amount of premium or money advanced or to be advanced and the average annual rent reserved, or of the market value of the property, whichever is higher.

(iii)

where the lease purports to be for a term exceeding five years but up to ten years.

0.5 percent of the sum of the amount of premium or money advanced or to be advanced and the average annual rent reserved, or of the market value of the property, whichever is higher.

(iv)

where the lease purports to be for a term exceeding ten years but up to twenty years.

one percent of the sum of the amount of premium or money advanced or to be advanced and the average annual rent reserved, or of the market value of the property, whichever is higher.

(v)

where the lease purports to be for a term exceeding twenty years but less than thirty years.

two percent of the sum, of the amount of premium or money advanced or to be advanced and the average annual rent reserved, or of the market value of the property, whichever is higher.

(vi)

where the lease purports to be for a period of thirty years or more, or in perpetuity, or does not purport to be for a definite period.

five percent of the sum of the amount of premium or money advanced or to be advanced and the average annual rent reserved, or of the market value of the property, whichever is higher.

(b)

Mining Lease, of any term including an under-lease or sub-lease and any agreement to let or sub-let or any renewal of lease,

0.75 percent for the whole amount payable or deliverable under such lease.

Explanation I. When an instrument of agreement to lease is stamped with the ad-valorem duty required for-a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease deed shall be the duty payable under the article less the duty already paid, subject to a minimum of one thousand rupees.

Explanation II. Where a decree or final order of any Civil Court in respect of a lease is stamped with ad-valorem duty required for a lease, and a lease in pursuance of such decree or final order is subsequently executed, the duty on such lease deed shall be the duty payable under the article less the duty already paid, subject to a minimum of one thousand rupees.

Explanation III. Any consideration in the form of premium, or money advanced or to be advanced by whatever name called except which is refundable or adjustable against any other amount payable under the lease shall, for the purpose of this article, be treated as consideration passed on.

Explanation IV. The renewal period, if specifically mentioned in the lease deed, shall be treated as part of the present lease period.

Explanation V. 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 lesser, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent. Also, rent paid in advance shall be deemed to be money advanced, unless it is specifically provided in the lease that rent paid in advance shall be set off towards the installments of rent.

Explanation VI. For the purpose of this article royalty shall be treated as rent.

Explanation VII. For the purpose of this article market value, premium and rent of any property, which is subject matter of lease executed by or on behalf of the Central Government or the State Government or any undertaking of the State Government or any municipal body in the State shall be as shown in the instrument.

Explanation VIII. For the purpose of this article document of Leave and Licence or Conducting Licence, if relating to immovable property and in the nature of a lease shall be treated as lease deed.";

(a)

Licence relating to--

(i)

Revolvers and Pistols

Five thousand rupees,

(ii)

Weapons other than Revolvers and Pistols

Two thousand rupees,

(b)

Renewal of licence relating to--

(i)

Revolvers and Pistols

Two thousand rupees,

(ii)

Weapons other than Revolvers and Pistols

One thousand rupees.".