Act 001 of 1879 : Indian Stamp Act, 1879

Preamble

Indian Stamp Act, 1879¹

[Act No. 1 of 1879]

[17th January, 1879]

[Repealed by Act 2 of 1899, S. 79 and Sch. II (w.e.f. 1-7-1899)].

[17th January, 1879]

Passed by the ²[President] of India in Council.

An Act to consolidate and amend the law relating to Stamps.

1 Received the assent of the Governor General on the 17th January, 1879.

2 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 1. Short title

Chapter I - Preliminary

CHAPTER I.

Preliminary.

1. Short title.- This Act may be called "The Indian Stamp Act, 1879":

Local extent.- It extends to the whole of British India;

Commencement.- And it shall come into force on the first day of April, 1879.

Section 2. Repeal of enactments

2. Repeal of enactments.- On and after that day, the Acts specified in the third schedule shall be repealed to the extent specified in the third column of the same schedule. ¹[Repealed].

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Prior to Amendment by Act 12 of 1891, Section 2 read as:

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2. Repeal of enactments.- On and after that day, the Acts specified in the third schedule shall be repealed to the extent specified in the third column of the same schedule. But all rules made under the General Stamp Act, 1869, and then in force shall, so far as they are consistent with this Act, be deemed to have been made hereunder. And all references made to the General Stamp Act, 1869, in enactments passed subsequently thereto, shall be deemed to be made to this Act.

1 Repealed by Act 12 of 1891, S. 2(1) and Sch. I.

Section 3. Interpretation-clause

3. Interpretation-clause.- In this Act, unless there is something repugnant in the subject or context,-

(1) "Banker."- "Banker" includes a bank and any person acting as a banker:

(2) "Bill of exchange."- "Bill of exchange" includes a hundí:

(3) "Bill of lading."- "Bill of lading" means any instrument signed by the owner of a vessel or his agent, acknowledging the receipt of goods therein described, and undertaking to deliver the same at a place and to a person therein mentioned or indicated:

(4) "Bond."- "Bond" means-

(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and

(c) any instrument so attested whereby a person obliges himself to deliver grain or other agricultural produce to another:

(5) "Chargeable."- "Chargeable" means, as applied to an instrument executed or first executed after this Act comes into force, chargeable under this Act, and, as applied to any other instrument, chargeable under the law in force in British India when such instrument was executed or, where several persons executed the instrument at different times, first executed:

(6) "Cheque."- "Cheque" means a bill of exchange drawn on a banker and payable on demand:

(7) "Chief Controlling Revenue-Authority."- "Chief Controlling Revenue-Authority" means, in the Presidency of Fort St. George and the territories respectively under the administration of the Lieutenant-Governors of Bengal and the North-Western Provinces ¹[and the Chief Commissioner of Oudh], the Board of Revenue: in the Presidency of Bombay, outside Sind and the limits of the town of Bombay, a Revenue Commissioner: in Sind, the Commissioner: in the Panjáb ²[and Burma], the Financial Commissioner; and elsewhere, the Local Government or such officer as the Local Government may, by notification in the official Gazette, appoint in this behalf by name or in virtue of his office:

(8) "Collector."- "Collector" means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a District, and includes a Deputy Commissioner and any officer who in the Local Government may, by notification in the official Gazette, appoint in this behalf by name or in virtue of his office:

(9) "Conveyance."- "Conveyance" means any instrument by which property (whether moveable or immoveable) is transferred on sale:

(10) "Duly stamped."- "Duly stamped," as applied to an instrument, means stamped, or written upon paper bearing an impressed stamp, in accordance with the law in force in British India when such instrument was executed or first executed:

(11) "Instrument of partition."- "Instrument of partition" means any instrument whereby co-owners of any property divide or agree to divide such property in severalty, and includes also a final order for effecting a partition passed by any Revenue-Authority:

(12) "Lease."- "Lease" means a lease of immoveable property and includes also

(a) a pattá,

(b) a kabúliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immoveable property,

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

(13) "Mortgage-deed."- "Mortgage-deed" includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers, or creates, to or in favour of another, a right over specified property:

(14) "Paper."- "Paper" includes vellum, parchment or any other material on which an instrument may be written:

³["(15) "Policy of insurance.".- ‘Policy of insurance’ means any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event;

"It includes a life-policy, and includes also any writing evidencing the renewal of, for the purpose of keeping in force, a policy of fire-insurance in respect of which, and of the previous renewal whereof (if any), there has not already been paid the stamp-duty which would have been chargeable if the policy had originally been granted for a longer term than six months."]

⁴[It includes also a policy of sea-insurance, such a policy (a) meaning any insurance made upon any ship or vessel, or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, merchandise or property of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in or relating to, any ship or vessel, and (b) including any insurance of goods, merchandise or property for any transit which includes not only a sea risk but also any other rist incidental to the transit insured from the commencement of the transit to the ultimate destination covered by the insurance:

and where any person, in consideration of any sum of money paid or to be paid for additional freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or property of any description whatever while on board of any ship or vessel, or engages to indemnify the owner of any such goods, merchandise or property from any risk, loss or damage, such agreement or engagement shall be deemed to be a contract for sea-insurance.]

(16) "Power-of-attorney."- "Power-of-attorney" means any instrument (not chargeable with a fee under the law relating to Court-fees for the time being in force) empowering a specified person to act in the stead of the person executing it:

(17) "Receipt."- "Receipt" means any note, memorandum, writing or advertisement whereby any money or any bill of exchange, cheque or promissory note is acknowledged to have been received, or whereby any other moveable property is acknowledged to have been received in satisfaction of a debt, or whereby any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or which signifies or imports any such acknowledgment, whether the same is or is not signed with the name of any person:

(18) "Schedule."- "Schedule" means a schedule to this Act annexed: "Schedule."

(19) "Settlement."- "Settlement" means any non-testamentary disposition in writing, of moveable or immoveable property, made-

(a) in consideration of marriage,

(b) for the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or

It includes an agreement in writing to make such a disposition:

(20) "Vessel."- "Vessel" means anything made for the conveyance by water of human beings or property:

(21) "Written," "writing."- "Written" and "writing" include every mode in which words or figures can be expressed upon paper.

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Prior to Amendment by Act 6 of 1894, Section 3 read as:

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3. Interpretation-clause.- In this Act, unless there is something repugnant in the subject or context,-

(1) "Banker."- "Banker" includes a bank and any person acting as a banker:

(2) "Bill of exchange."- "Bill of exchange" includes a hundí:

(4) "Bond."- "Bond" means-

(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and

(c) any instrument so attested whereby a person obliges himself to deliver grain or other agricultural produce to another:

(6) "Cheque."- "Cheque" means a bill of exchange drawn on a banker and payable on demand:

(9) "Conveyance."- "Conveyance" means any instrument by which property (whether moveable or immoveable) is transferred on sale:

(12) "Lease."- "Lease" means a lease of immoveable property and includes also

(a) a pattá,

(b) a kabúliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immoveable property,

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

(14) "Paper."- "Paper" includes vellum, parchment or any other material on which an instrument may be written:

(18) "Schedule."- "Schedule" means a schedule to this Act annexed: "Schedule."

(19) "Settlement."- "Settlement" means any non-testamentary disposition in writing, of moveable or immoveable property, made-

(a) in consideration of marriage,

(b) for the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or

It includes an agreement in writing to make such a disposition:

(20) "Vessel."- "Vessel" means anything made for the conveyance by water of human beings or property:

(21) "Written," "writing."- "Written" and "writing" include every mode in which words or figures can be expressed upon paper.

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Prior to Amendment by Act 1 of 1888, Section 3 read as:

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3. Interpretation-clause.- In this Act, unless there is something repugnant in the subject or context,-

(1) "Banker."- "Banker" includes a bank and any person acting as a banker:

(2) "Bill of exchange."- "Bill of exchange" includes a hundí:

(4) "Bond."- "Bond" means-

(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and

(c) any instrument so attested whereby a person obliges himself to deliver grain or other agricultural produce to another:

(6) "Cheque."- "Cheque" means a bill of exchange drawn on a banker and payable on demand:

(9) "Conveyance."- "Conveyance" means any instrument by which property (whether moveable or immoveable) is transferred on sale:

(12) "Lease."- "Lease" means a lease of immoveable property and includes also

(a) a pattá,

(b) a kabúliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immoveable property,

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

(14) "Paper."- "Paper" includes vellum, parchment or any other material on which an instrument may be written:

(15) "Policy of insurance."- "Policy of insurance" means any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event:

In includes a life-policy:

(18) "Schedule."- "Schedule" means a schedule to this Act annexed: "Schedule."

(19) "Settlement."- "Settlement" means any non-testamentary disposition in writing, of moveable or immoveable property, made-

(a) in consideration of marriage,

(b) for the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or

It includes an agreement in writing to make such a disposition:

(20) "Vessel."- "Vessel" means anything made for the conveyance by water of human beings or property:

(21) "Written," "writing."- "Written" and "writing" include every mode in which words or figures can be expressed upon paper.

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Prior to Amendment by Act 18 of 1888, Section 3 read as:

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3. Interpretation-clause.- In this Act, unless there is something repugnant in the subject or context,-

(1) "Banker."- "Banker" includes a bank and any person acting as a banker:

(2) "Bill of exchange."- "Bill of exchange" includes a hundí:

(4) "Bond."- "Bond" means-

(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and

(c) any instrument so attested whereby a person obliges himself to deliver grain or other agricultural produce to another:

(6) "Cheque."- "Cheque" means a bill of exchange drawn on a banker and payable on demand:

(7) "Chief Controlling Revenue-Authority."- "Chief Controlling Revenue-Authority" means, in the Presidency of Fort St. George and the territories respectively under the administration of the Lieutenant-Governors of Bengal and the North-Western Provinces ¹[and the Chief Commissioner of Oudh], the Board of Revenue: in the Presidency of Bombay, outside Sind and the limits of the town of Bombay, a Revenue Commissioner: in Sind, the Commissioner: in the Panjáb, the Financial Commissioner; and elsewhere, the Local Government or such officer as the Local Government may, by notification in the official Gazette, appoint in this behalf by name or in virtue of his office:

(9) "Conveyance."- "Conveyance" means any instrument by which property (whether moveable or immoveable) is transferred on sale:

(12) "Lease."- "Lease" means a lease of immoveable property and includes also

(a) a pattá,

(b) a kabúliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immoveable property,

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

(14) "Paper."- "Paper" includes vellum, parchment or any other material on which an instrument may be written:

In includes a life-policy:

(18) "Schedule."- "Schedule" means a schedule to this Act annexed: "Schedule."

(19) "Settlement."- "Settlement" means any non-testamentary disposition in writing, of moveable or immoveable property, made-

(a) in consideration of marriage,

(b) for the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or

It includes an agreement in writing to make such a disposition:

(20) "Vessel."- "Vessel" means anything made for the conveyance by water of human beings or property:

(21) "Written," "writing."- "Written" and "writing" include every mode in which words or figures can be expressed upon paper.

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Prior to Amendment by Act 20 of 1890, Section 3 read as:

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3. Interpretation-clause.- In this Act, unless there is something repugnant in the subject or context,-

(1) "Banker."- "Banker" includes a bank and any person acting as a banker:

(2) "Bill of exchange."- "Bill of exchange" includes a hundí:

(4) "Bond."- "Bond" means-

(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and

(c) any instrument so attested whereby a person obliges himself to deliver grain or other agricultural produce to another:

(6) "Cheque."- "Cheque" means a bill of exchange drawn on a banker and payable on demand:

(7) "Chief Controlling Revenue-Authority."- "Chief Controlling Revenue-Authority" means, in the Presidency of Fort St. George and the territories respectively under the administration of the Lieutenant-Governors of Bengal and the North-Western Provinces, the Board of Revenue: in the Presidency of Bombay, outside Sind and the limits of the town of Bombay, a Revenue Commissioner: in Sind, the Commissioner: in the Panjáb, the Financial Commissioner; and elsewhere, the Local Government or such officer as the Local Government may, by notification in the official Gazette, appoint in this behalf by name or in virtue of his office:

(9) "Conveyance."- "Conveyance" means any instrument by which property (whether moveable or immoveable) is transferred on sale:

(12) "Lease."- "Lease" means a lease of immoveable property and includes also

(a) a pattá,

(b) a kabúliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immoveable property,

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

(14) "Paper."- "Paper" includes vellum, parchment or any other material on which an instrument may be written:

In includes a life-policy:

(18) "Schedule."- "Schedule" means a schedule to this Act annexed: "Schedule."

(19) "Settlement."- "Settlement" means any non-testamentary disposition in writing, of moveable or immoveable property, made-

(a) in consideration of marriage,

(b) for the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or

It includes an agreement in writing to make such a disposition:

(20) "Vessel."- "Vessel" means anything made for the conveyance by water of human beings or property:

(21) "Written," "writing."- "Written" and "writing" include every mode in which words or figures can be expressed upon paper.

1 Ins. by Act 20 of 1890, S. 38.

2 Ins. by Act 18 of 1888, S. 7 and Sch.

3 Subs. by Act 1 of 1888, S. 1.

4 Added by Act 6 of 1894, S. 1.

Section 4. Schedules to be read as part of Act

4. Schedules to be read as part of Act.- The schedules and everything therein contained shall be read and construed as part of this Act.

Section 5. Instruments charge with duty

Chapter II - Stamp-duties

CHAPTER II.

Stamp-duties.

A.-Of the Liability of Instruments to Duty.

5. Instruments charge with duty.- Subject to the exemptions contained in the second schedule, the following instruments shall be chargeable with duty of the amount indicated in the first schedule as the proper duty therefor respectively, that is to say-

(a) every instrument mentioned in the first schedule, and which, not having been previously executed by any person, is executed in British India on or after the first day of April, 1879;

(b) every bill of exchange, cheque or promissory note drawn or made out of British India on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in British India; and

(c) every instrument (other than a bill of exchange, cheque or promissory note) mentioned in the first schedule, which, not having been previously executed by any person, is executed out of British India on or after that day, relates to any property situate, or to any matter or thing done or to be done, in British India, and is received in British India.

Section 6. Several instruments used in single transactions

6. Several instruments used in single transactions.- Where, in the case of any sale, lease, mortgage or settlement, several instruments are employed for completing the transaction, the principal instrument only shall be chargeable with the duty prescribed for the conveyance, lease, mortgage or settlement in the first schedule, and each of the other instruments shall be chargeable with a duty of one rupee instead of the duty (if any) prescribed for it in that schedule.

The parties may determine for themselves which of the instruments so employed shall, for the purposes of this section, be deemed to be the principal instrument.

Section 7. Instruments relating to several distinct matters

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

Instruments coming with in several descriptions in schedule I.- Subject to the provisions of the first clause of this section, an instrument so framed as to come within two or more of the descriptions in the first schedule shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties; but nothing herein contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.

Section 7-A. Policies of sea-insurance

¹[7-A. Policies of sea-insurance.- (1) No contract for sea-insurance (other than such insurance as is referred to in section 55 of the Merchant Shipping Act Amendment Act, 1862 (25 & 26 Vich c. 63),) shall be valid unless the same is expressed in a policy of sea-insurance.

(2) No policy of sea-insurance made for time shall be made for any time exceeding twelve months.

(3) No policy of sea-insurance shall be valid unless it specifies the particular risk or adventure, or the time, for which it is made, the names of the subscribers or underwriters, and the; amount or amounts insured.

(4) Where any sea-insurance is made for or upon a voyage and also for time, or to extend to or cover any time beyond thirty days after the ship shall have arrived at her destination and been there moored at anchor, the policy shall he charged with duty as a policy for or upon a voyage, and also with duty as a policy for time.]

1 Ins. by Act 6 of 1894, S. 2.

Section 7-B. Bonds, debentures or other certificates issued on loans under Act XI, 1879

¹[7B. Bonds, debentures or other certificates issued on loans under Act XI, 1879.- (1) Notwithstanding anything in this Act, any local authority raising a loan under the provisions of the Local Authorities Loan Act, 1879 (XI of 1879), or of any other law for the time being in force, by the issue of bonds, debentures or other certificates, shall, in respect of such loan, be chargeable with a duty of eight annas per centum on the total amount of the bonds, debentures or other certificates issued by it, and such bonds, debentures or other certificates need not be stamped and shall not be chargeable with any further duty on renewal, consolidation, sub-division or otherwise.

"(2) The provisions of sub-section (1) exempting certain bonds, debentures or other certificates from being stamped and from being chargeable with certain further duty shall apply to the bonds, debentures or other certificates of all outstanding loans of the kind mentioned therein, and all such bonds, debentures or other certificates shall be valid, whether the same are stamped or not:

"Provided that nothing herein contained shall exempt the local authority which has issued such bonds, debentures or other certificates from the duty chargeable in respect thereof prior to the twenty-sixth day of March, 1897, when such duty has not already been paid or remitted by order issued under this Act."]

1 Added by Act 13 of 1897, S. 1.

Section 8. Power to reduce or remit duty

8. Power to reduce or remit duty.- The ¹[President] in Council may, by order published in the Gazette of India,

(a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of British India, 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) cancel or vary such order to the extent of the powers hereby given.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 9. Duties how to be paid

B.-Of Stamps and the Mode of using them.

9. Duties how to be paid.- Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps-

(a) according to the provisions herein contained, or

(b) when no such provision is applicable thereto-as the ¹[President] in Council may by rule direct.

The rules made under this section may, among other matters, regulate-

(1) in the case of each kind of instrument-the description of stamps which may be used,

(2) in the case of instruments stamped with impressed stamps-the number of stamps which may be used,

(3) in the case of hundís-the size of the paper on which they are written.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 10. Use of adhesive stamps

10. Use of adhesive stamps.- The following instruments may be stamped with adhesive stamps, namely:-

(a) instruments chargeable with the duty of one anna, except parts of bills of exchange payable other wise than on demand and drawn in sets;

(b) bills of exchange, cheques and promissory note) drawn or made out of British India;

(d) notarial acts; and

(e) transfers by endorsement of shares of public Companies and Associations.

Section 11. Cancellation of adhesive stamps

11. Cancellation of adhesive stamps.- Whoever affixes any adhesive stamp to any instrument chargeable with duty and which has been executed by any person, shall, when affixing such stamp, cancel the same so that it cannot be used again,

and whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution, unless such stamp has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again.

Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be used again shall, so far as such stamp is concerned, be deemed to be unstamped.

Section 12. How instruments stamped with impressed stamps are to be written

12. How instruments stamped with impressed stamps are to be written.- Every instrument written upon paper stamped with an impressed stamp, shall be written in such manner, that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.

Section 13. Only one instrument to be on same stamp

13. Only one instrument to be on same stamp.- No second instrument chargeable with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written: provided that nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring any right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby.

Section 14. Instrument written contrary to section 12 or 13 deemed unstamped

14. Instrument written contrary to section 12 or 13 deemed unstamped.- Every instrument written in contravention of section twelve or thirteen, shall be deemed to be unstamped.

Section 15. Denoting duty

15. Denoting duty.- Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last-mentioned duty shall, if application be made in writing to the Collector for that purpose, and on production of both the instruments, be denoted upon such first-mentioned instrument in such manner as the ¹[President] in Council may by rule prescribe.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 16. Instruments executed in British India

C.-Of the Time of stamping Instruments.

16. Instruments executed in British India.- All instruments chargeable with duty and executed by any person in British India shall be stamped before or at the time of execution.

Section 17. Instruments other than bills, cheques and notes executed out of British India

17. Instruments other than bills, cheques and notes executed out of British India.- Every instrument chargeable with duty executed only out of British India, and not being a bill of exchange, cheque or promissory note, may be stamped within three months after it has been first received in British India; or, where such instrument cannot, with reference to the description of stamp prescribed therefor, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, and he shall stamp the same, in such manner as the ¹[President] in Council may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 18. Bill, cheques and notes drawn out of British India

18. Bill, cheques and notes drawn out of British India.- The first holder in British India of any bill of exchange, cheque or promissory note drawn or made out of British India shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise negotiates the same in British India, affix thereto the proper stamp and cancel the same:

Provided that if, at the time any such bill, cheque or note comes into the hands of any holder thereof in British India, the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by section eleven, and such holder has no reason to believe that such stamp was affixed or cancelled otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to such holder, be deemed to have been duly affixed and cancelled. But nothing contained in this proviso shall relieve any person from any penalty incurred by him for omitting to affix or cancel a stamp.

Section 19. Conversion of amount expressed in certain currencies

D.-Of Valuations for Duty.

19. Conversion of amount expressed in certain currencies.- Where an instrument is chargeable with ad valorem duty in respect of an amount expressed in pounds sterling, pounds currency, francs or dollars, such duty shall be calculated on the value of such money in the currency of British India according to the following scale:-

One pound sterling or pound currency is equivalent to ten rupees:

One hundred francs are equivalent to forty rupees:

One Mexican or China dollar is equivalent to two rupees four annas.

Section 20. Conversion of amount expressed in other foreign currencies

20. Conversion of amount expressed in other foreign currencies.- Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any other foreign or colonial currency, such duty shall be calculated on the value of such money in the currency of British India according to the current rate of exchange on the day of the date of the instrument.

Section 21. Stook marketable securities how to be valued

21. Stook marketable securities how to be valued.- Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable security, such duty shall be calculated on the value of such stock or security according to the average price thereof on the day of the date of the instrument.

Section 22. Effect of statement of rate of exchange or average price

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

Section 23. Instrument reserving interest

23. Instrument reserving interest.- Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made therein.

Section 24. How transfer in consideration of debt, or subject to future payment & c., to be charged

24. How transfer in consideration of debt, or subject to future payment & c., to be charged.- Where any property is transferred to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or incumbrance upon the property or not, such debt, money or stock is to be deemed the whole or part, as the case may he, of the consideration in respect whereof the transfer is chargeable with ad valorem duty:

¹[Provided that nothing in this section shall he deemed to affect any decree or order made by any Court or Revenue-officer before the commencement of this Act.]

_______________________________________________________________________

Prior to Added by Act 6 of 1894, Section 24 read as:

_______________________________________________________________________

1 Added by Act 6 of 1894, S. 5.

Section 25. Valuation in case of annuity, & c

25. Valuation in case of annuity, & c.- Where an instrument is executed to secure the payment of an annuity, or other sum payable periodically, or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount secured by such instrument, or the consideration for such conveyance (as the case may be), shall, for the purposes of this Act, be deemed to be-

(a) where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained-such total amount;

(b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of such instrument or conveyance-the total amount which, according to the terms of such instrument or conveyance, will or may be payable during the period of twenty years next after the date of such instrument or conveyance; and

(c) where the sum is payable for an indefinite time terminable with any life in being at the date of such instrument or conveyance-the total amount which will or may be payable as aforesaid during the period of twelve years next after the date of such instrument or conveyance.

Section 26. Stamp where value of subject-matter is indeterminate

26. Stamp where value of subject-matter is indeterminate.- Where the amount or value of the subject-matter of any instrument chargeable with ad valorem duty cannot be, or (in the case of an instrument executed before this Act comes into force) could not have been, ascertained, at the date of its execution or first execution, nothing shall be claimable under such instrument more than the highest amount or value for which, if stated in an instrument of the same description, the stamp actually used would, at the date of such execution, have been sufficient.

Section 27. Facts affecting duty to be set forth in instrument

27. Facts affecting duty to be set forth in instrument.- The consideration (if any) and all other facts and circumstances affecting the charge ability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.

Section 28. Direction as to duty in case of certain conveyances

28. (a) Direction as to duty in case of certain conveyances.- Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the consideration shall be apportioned in such manner as the parties think fit, so that a distinct consideration for each separate part is set forth in the conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in respect of such distinct consideration.

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

(c.) Where a person having contracted for the purchase of any property, but not having obtained a conveyance thereof, contracts to sell the same to any other person, and the property is in consequence conveyed immediately to the sub-purchaser, the conveyance shall be chargeable with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser.

(d.) Where a person having contracted for the purchase of any property, but not having obtained a conveyance thereof, contracts to sell the whole, or any part, thereof, to any other person or persons, and the property is in consequence conveyed by the original seller to different persons in parts, the conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem duty in respect only of the consideration paid by such sub-purchaser, without regard to the amount or value of the original consideration, and the conveyance of the residue (if any) of such property to the original purchaser shall be chargeable with ad valorem duty in respect only of the excess of the original consideration over the aggregate of the considerations paid by the sub-purchasers:

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

(e) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him, and is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consideration obtained by such original seller; or where such duty would exceed five rupees, with a duty of five rupees.

Section 29. Duties by whom payable

E.-Duty by whom payable.

29. Duties by whom payable.- In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne-

(a) in the case of any instrument described in numbers 2, 11, 13, 14, 15, 24, 28, 29, 30, 44, 53, 54, 55, 57 and 60(a) and (b) of the first schedule-by the person drawing, making or executing such instrument:

(b) in the case of a policy of insurance-by the insured:

(c) in the case of a conveyance-by the grantee: in the case of a lease or agreement to lease-by the lessee or intended lessee;

(d) in the case of a counterpart of a lease-by the lessor:

(e) in the case of an instrument of partition-by the parties thereto in proportion to their respective shares in the property comprised therein, or when the partition is made in execution of an order passed by a Revenue-Authority, in such proportion as such Authority directs:

(f) in the case of an instrument of exchange-by the parties in equal shares; and

(g) in the case of a certificate of sale-by the purchaser of the property to which such certificate relates.

Section 30. Adjudication as to proper stamp

Chapter III - Adjudication as to Stamps

CHAPTER III.

Adjudication as to Stamps.

30. Adjudication as to proper stamp and Collector may call for abstract and evidence.- When, any instrument, whether executed or not, and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than eight annas) as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable: and may for that purpose require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the charge ability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly:

Proviso.- Provided that no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an enquiry as to the duty with which the instrument to which it relates is chargeable; and every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relived from any penalty he may have incurred under this act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.

Section 31. Certificate by Collector

31. Certificate by Collector.- When an instrument brought to the Collector under section thirty is in his opinion one of a description chargeable with duty, and

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

(b) the duty determined by the Collector under section thirty, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,

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

When such instrument is in his opinion not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.

Any instrument upon which an endorsement has been made under this section shall be deemed to be duly stamped, or not chargeable with duty, as the case may be; and if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:

Nothing in this section shall authorize the Collector to endorse-

any instrument executed or first executed in British India and brought to him after the expiration of one month from the date of its execution or first execution (as the case may be);

any instrument executed or first executed out of British India and brought to him after the expiration of three months after it has been first received in British India; or

any instrument chargeable with the duty of one anna, or any bill of exchange or promissory note, when brought to him after the drawing or execution thereof on paper not duly stamped.

Section 32. Payment of fees under section 30 how made

Chapter III - Criminal Offences and Procedure

32. Payment of fees under section 30 how made.- Every payment of a fee under section thirty shall be made in stamps, or cash, as the ¹[President] in Council may by rule direct.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 33. Examination and impounding of instruments

Chapter IV - Instruments not duly stamped

CHAPTER IV.

Instruments not duly stamped.

33. Examination and impounding of instruments.- Every person having by law or consent of parties authority to receive evidence, and

every person in charge of a public office except an officer of Police,

before whom any instrument chargeable in his opinion with duty is produced or comes, in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same.

For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in British India when such instrument was executed or first executed:

Provided that nothing herein contained shall be deemed to require any Magistrate or Judge of a criminal Court to examine or impound any instrument coming before him in the course of any proceeding other than a proceeding under Chapter forty or chapter forty-one of the Code of Criminal Procedure, or chapter eighteen of the Presidency Magistrates Act:

Provided also that, in the case of a Judge of a High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.

The Local Government may from time to time, in cases of doubt, determine who shall be deemed to be, for the purpose of this section, persons in charge of public offices.

Section 34. Instrument not duly stamped inadmissible in evidence, & c

34. Instrument not duly stamped inadmissible in evidence, &c.- No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped:

Proviso.- Provided that-

1^st, Instruments admissible on payment of duty and penalty.- any such instrument, not being an instrument chargeable with a duty of one anna only or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable or (in the case of an instrument insufficiently stamped) of the amount required to make up such duty, together with a penalty of five rupees, or when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;

2^nd, and in certain criminal proceedings.- nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal Court other than a proceeding under chapter forty or chapter forty-one of the Code of Criminal Procedure, or chapter eighteen of the Presidency Magistrates Act;

3^rd, Admission of instrument not to be questioned.- when an instrument has been admitted in evidence, such admission shall not, except as provided in section fifty, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped.

Section 35. Instrument impounded how dealt with

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

In every other case, the person so impounding an instrument shall send it in original to Die Collector.

Section 36. Collector power to refound penalty paid under section 35, 1st para

36. Collector power to refound penalty paid under section 35, 1^st para.- When a copy of an instrument is sent to a Collector under the first paragraph of section thirty-five, he may, if he thinks fit, upon application made to him in this behalf, refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument, or

when such instrument has been impounded only because it has been written in contravention of section twelve, or section thirteen, he may refund the whole penalty so paid.

Section 37. Collector's power to stamp instruments impounded

37. Collector's power to stamp instruments impounded.- When the Collector impounds any instrument under section thirty-three, or receives any instrument sent to him under the second clause of section thirty-five, he shall adopt the following procedure:-

(a.) If he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable (as the case may be), and shall upon application made to him in this behalf deliver such instrument to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct.

(b.) If the Collector is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same; together with a penalty of five rupees; or if ten times the amount of the proper duty or of the deficient portion thereof exceeds five rupees, then such penalty, not less than five rupees and not more than ten times the amount of such duty or portion, as he thinks fit:

Provided that, when such instrument has been impounded only because it has been written in contravention of section twelve or section thirteen, the Collector may, if he thinks fit, remit the whole penalty prescribed by this section.

Every certificate under clause (a) of this section shall, for the purposes of this Act, be conclusive evidence of the matters stated therein.

Nothing in this section appeals to an instrument chargeable with a duty of one anna only, or to a bill of exchange or promissory note.

Section 38. Instrument unduly stamped by accident

38. Instrument unduly stamped by accident.- If any instrument chargeable with duty and which is not duly stamped is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped, and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections thirty-three and thirty-seven, receive such amount and proceed as next hereinafter prescribed.

Nothing in this section applies to an instrument chargeable with a duty of one anna only or to a bill of exchange or promissory note.

Section 39. Endorsement of instruments on which duty has been paid under section 34, 37 or 38

39. Endorsement of instruments on which duty has been paid under section 34, 37 or 38.- When the duty and penalty (if any) leviable in respect of any instrument have been paid under section thirty-four, section thirty-seven or section thirty-eight, the person admitting such instrument in evidence, or the Collector (as the case may be), shall certify by endorsement thereon that the proper duty or (as the case may be) the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.

Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:

Provided that no instrument which has been admitted in evidence upon payment of duty and a penalty under section thirty-four shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate:

Provided also that nothing in this section shall affect the Code of Civil Procedure, section 144, clause 3.

Section 40. Prosecution for offence against stamp-law

40. Prosecution for offence against stamp-law.- The payment of a penalty under this chapter in respect of an instrument shall not bar the prosecution of any person who appears to have committed an offence against the stamp-law in respect of such instrument:

But no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

Section 41. Persons payment may recover same in certain cases

41. Persons payment may recover same in certain cases.- When any duty or penalty has been paid, under section thirty-four, section thirty-seven or section thirty-eight, by any person in respect of an instrument, and by agreement, or under the provisions of section twenty-nine or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid; and for the purpose of such recovery any certificate granted in respect of such instrument under section thirty-nine shall be conclusive evidence of the matters therein certified.

Section 42. Remission of penalty paid under section 34 or 37

42. Remission of penalty paid under section 34 or 37.- When any penalty is paid under section thirty-four or thirty-seven, the Chief Controlling Revenue-Authority may, upon application in writing made within one year from the date of the payment refund such penalty wholly or in part.

Section 43. Non-liability for loss of instrument sent under section 35

43. Non-liability for loss of instrument sent under section 35.- If any instrument sent to a Collector under the second paragraph of section thirty-five be lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.

Copy may be made of Instrument so sent.- When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same may requires copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument.

Section 44. Power of payee to stamp bills, notes and cheques received by him unstamped

44. Power of payee to stamp bills, notes and cheques received by him unstamped.- When any bill of exchange or promissory note chargeable with the duty of one anna, or any cheque, 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, note or cheque, 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, note or cheque shall, so far as respects the duty, be deemed good and valid.

But nothing herein contained shall relieve any person from any penalty he may have incurred in relation to such hill, note or cheque.

Section 45. Procedure where Collector feels doubt as to duty chargeable

Chapter V - Reference and Revision

CHAPTER V.

Reference and Revision.

45. Procedure where Collector feels doubt as to duty chargeable.- If any Collector acting under section thirty, section thirty-seven or section thirty-eight feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-Authority, and such Authority shall consider the case and send a copy of its decision to the Collector, and he shall proceed to assess and charge the duty (if any) in conformity with such decision.

Section 46. Reference by Revenue Authority to High Court

46. Reference by Revenue Authority to High Court.- The Chief Controlling Revenue-Authority may state any case ref erred to it under section forty-five or otherwise coming to its notice and refer such case with its own opinion thereon, if the case arises in the territories for the time being administered by the Governor of Fort Saint George in Council or the Governor of Bombay in Council-to the High Court of judicature at Madras or Bombay as the case may be: if it arises in the North-Western Provinces or Oudh-to the High Court of Judicature for the Northwestern Provinces: if it arises in the territories for the time being administered by the Lieutenant-Governor of the Panjáb-to the Chief Court of the Panjáb: if it arises in the Central Provinces-to the High Court of Judicature at Bombay; and if it arises in any other part of British India-to the High Court of Judicature at Port William.

Every such case shall be decided by not less than three Judges of the High Court or Chief Court to which it is referred, and in case of difference the opinion of the majority shall prevail.

Section 47. Power of Court to call for further particulars

47. Power of Court to call for further particulars.- If the High Court or Chief Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-Authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

Section 48. Procedure in disposing of reference

48. Procedure in disposing of reference.- The High Court or Chief Court, upon the hearing of any such case, shall decide the questions raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and it shall send to the Revenue-Authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar, and the Revenue-Authority shall, on receiving such copy, dispose of the case conformably to such judgment.

Section 49. Reference by other Courts to High Court

49. Reference by other Courts to High Court.- If any Court, other than a Court mentioned in section forty-six feels doubt as to the amount of duly to be paid in respect of any instrument under the first proviso to section thirty-four, the Judge may draw up a statement of the case and refer it with his own opinion, thereon for the decision of the High Court or Chief Court to which, if he were the Chief Controlling Revenue-Authority, he would under section forty-six refer the same, and such Court shall deal with the case as if it had been referred under section forty-six, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.

References made under this section, when made by a Court subordinate to a District Court, shall be made through the District Court, and when made by any subordinate Revenue Court, shall be made through the Court immediately superior.

Section 50. Revesion of certain decision of Court regarding the sufficiency of stamps

50. Revesion of certain decision of Court regarding the sufficiency of stamps.- When any Court in the exercise of civil or revenue jurisdiction makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section thirty-four, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration; and if it is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section thirty-four, or without the payment of a higher duty and penalty than those paid, may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is to produce the same, and may impound the same when produced.

When any declaration has been recorded under this section, the Court, recording the same shall send a copy thereof to the Collector and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument; and thereupon the Collector may, notwithstanding anything contained in the, order admitting such instrument in evidence, or in any certificate granted under section thirty-nine, or in section forty, prosecute any person for any offence against the stamp-law which the Collector considers him to have committed in respect of such instrument:

Provided that no such prosecution shall be instituted where the amount (including duty and penalty) which according to the determination of such Court, was payable in respect, of the instrument under section thirty-four is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty:

Provided also that, except for the purposes of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section thirty-nine.

Section 51. Allowance foe spoiled stamps

Chapter VI - Allowances for spoiled Stamps and Stamps no longer required

CHAPTER VI.

Allowances for spoiled Stamps and Stamps no longer required.

51. Allowance foe spoiled stamps.- Subject to such rules as may be made by the ¹[President] in Council as to the evidence which the Collector may require, allowance shall be made by the Collector for impressed stamps spoiled in the cases hereinafter mentioned, namely:-

(a.) The stamp on any paper inadvertently and undesignedly spoiled, obliterated or by any means rendered unfit for the purpose intended, before any instrument written thereon is executed by any person:

(b.) The stamp used or intended to be used for any bill of exchange, cheque or promissory note, signed by or on behalf of the drawer or intended drawer, but not delivered out of his hands to the payee or intended payee, of any person on his behalf, or deposited with any person as a security for the payment of money, or in any way negotiated, issued or put in circulation, or made use of in any other manner, and which, being a bill of exchange or cheque, has not been accepted by the drawee, and provided that the paper on which any such stamp is impressed does not bear any signature intended as or for the acceptance of any bill of exchange or cheque to be afterwards written thereon:

(c) The stamp used of intended to be used for any bill of exchange, cheque or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange or cheque, may have been presented for acceptance or accepted or endorsed or, being a promissory note, may have been delivered to the payee; provided that another completed and duly stamped bill of exchange, cheque or promissory note is produced identical in every particular, except in the correction of such omission or error as aforesaid, with the spoiled bill, cheque or note:

(d.) The stamp used for any of the following instruments, that is to say-

(1) an instrument executed by any party thereto, but afterwards found by a competent Court to be absolutely void in law from the beginning;

(2) an instrument executed by any person, but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;

(3) an instrument executed by any party thereto, but which, by reason of the death of any person, by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, or to advance any money intended to be thereby secured, cannot be completed so as to effect, the intended transaction in the form proposed;

(4) an instrument executed by any party thereto which, for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended;

(5) an instrument executed by any party thereto which, by reason of the refusal of any person to act under the same, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose;

(6) an instrument executed by any party thereto which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped;

(7) an instrument executed by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped.

Provided that, in the case of an executed instrument-

(a) such instrument is given up to be cancelled:

(b) the application for relief is made within six months after the date of the instrument or, if it is not dated, within six months-after the execution thereof by the person by whom it was first or alone executed except where from unavoidable circumstances any instrument for which another instrument has been substituted cannot be given up to be cancelled within the aforesaid period, and in that case within six months after the date or execution of the substituted instrument, and except where the spoiled instrument has been sent out of British India, and in that case within six months after it has been received back in British India:

Provided also that, in the case of stamped paper not having any executed instrument written thereon, the application for relief is made within six months after the stamp has been spoiled as aforesaid.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 52. Allowance for misused stamps

52. Allowance for misused stamps.- When any person has inadvertently used, for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used-any stamp for an instrument not chargeable with any duty, or when any stamp used, for an instrument has been inadvertently rendered useless under section fourteen, owing to, such instrument having been written in contravention of the provisions of section twelve, the Collector may, on application made within six months after the date of the instrument or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.

Section 53. Allowance under section 51 and 52 how to be made

53. Allowance under section 51 and 52 how to be made.- In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof (a) other stamps of the same description and value, or, (b) if required, and he thinks fit, stamps of any other description to the same amount in value, or, (c) at his discretion, the same value in money, deducting one anna for each rupee or fraction of a rupee.

Section 54. Allowance for stamps not required for use

54. Allowance for stamps not required for use.- When any person is possessed of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp in money, deducting one anna for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector's satisfaction that it was purchased by such person with a bonâ fide intention to use it, and that he has paid the full price thereof, and that it was so purchased within the period of six months next preceding the date on which it is so delivered.

Section 55. Power to make rules relation to sale of stamps

Chapter VII - Supplemental Provisions

CHAPTER VII.

Supplemental Provisions.

55. Power to make rules relation to sale of stamps.- The Local Government, subject to the control of the ¹[President] in Council, may make rules consistent herewith for regulating the supply and sale of stamps and stamped papers, the persons by whom alone such sale is to be conducted, and the duties and remuneration of such persons.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 56. Power to make rules generally to carry out Act

56. Power to make rules generally to carry out Act.- The ¹[President] in Council may make rules consistent herewith to carry out generally the purposes of this Act.

1 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Section 57. Certain powers exercise-able from to time

57. Certain powers exercise-able from to time.- All powers to make appointments, rules and orders conferred by this Act may be exercised from time to time as occasion requires.

Publication of rules.- All rules made under this Act, other than rules made under section fifty-five, shall be published in the Gazette of India, and all rules made under section fifty-five shall be published in the local Gazette. All rules published as required by this section shall, upon such publication, have the force of law.

Section 58. Obligation to give receipt in certain cases

58. Obligation to give receipt in certain cases.- Any person receiving any money exceeding twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding twenty rupees, or receiving in satisfaction of a debt any moveable property exceeding twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same.

Section 59. Saving as to Court-fees

59. Saving as to Court-fees.- Nothing herein contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to Court-fees.

Section 60. Act to be translated, indexed and sold cheaply

60. Act to be translated, indexed and sold cheaply.- Every Local Government shall cause this Act to be carefully translated into the principal vernacular languages of the territories administered by it. A full alphabetical index shall be added to every such translation, and the translation and index shall be printed and sold to the public at a price not exceeding four annas per copy.

Section 61. Penalty for executing, & c., instrument not duly stamped

Chapter VIII - Criminal Offences and Procedure

CHAPTER VIII.

Criminal Offences and Procedure.

61. Penalty for executing, & c., instrument not duly stamped.- Any person drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner negotiating, any hill of exchange, cheque or promissory note without the same being duly stamped,

any person excuting or signing otherwise than as a witness any other instrument chargeable with duly without the same being duty stamped, and

any person voting or attempting to vote under any proxy not duly stamped,

shall for every such offence be punished with fine which may extend to five hundred rupees:

Provided that, when any penalty has been paid in respect of any instrument under section thirty-four, section thirty-seven or section fifty, the amount of such penalty shall he allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.

Section 62. Penalty failure to cancel adhesive stamp

62. Penalty failure to cancel adhesive stamp.- Any person required by section eleven to cancel an adhesive stamp and failing to cancel such stamp in manner prescribed by that section, shall be punished with fine which may extend to one hundred rupees.

Section 63. Penalty for omission with provisions of section 27

63. Penalty for omission with provisions of section 27.- Any person who, with intent to defraud the Government of any duty,

(a) executes any instrument in which all the facts and circumstances required by section twenty-seven to be set forth in such instrument are not fully and truly set forth, or

(b) being employed or concerned in or about the preparation of any instrument, neglects or omits, fully and truly to set forth therein all such facts and circumstances,

shall be punished with fine which may extend to five thousand rupees.

Section 64. Penalty for refusal to give receipt and for devices to evade duty on receipts

64. Penalty for refusal to give receipt and for devices to evade duty on receipts.- Any person who, being required under section fifty-eight to give a receipt, refuses or neglects to give the same, or who, with intent to defraud the Government of any duty, upon a payment of money or deli-Very of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered, shall be punished with fine which may extend to one hundred rupees.

Section 65. Penalty for not making out policy

65. Penalty for not making out policy.- Every person who-

(a) receives, or takes credit, for, any premium or consideration for any contract of insurance, and does not, within one month after receiving, or taking credit for, such premium or consideration, make out and execute a duly stamped policy of such insurance; or

(b) or making, & c., any policy not duly stamped.- makes, executes or delivers out any policy which is not duly stamped, or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, any such policy,

shall be punished with fine which may extend to two hundred rupees.

Section 66. Penalty for not drawing full number of bills or marine policies purporting to in sets

66. Penalty for not drawing full number of bills or marine policies purporting to in sets.- Any person drawing or executing a bill of exchange or a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or policy purports the set to consist, shall be punished with fine which may extend to one thousand rupees.

Section 67. Penalty for post-dating bills, & c.

67. Penalty for post-dating bills, & c. and for other devices to defraud the revenue.- Whoever, with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on winch such bill or note is actually drawn or made, and whoever, knowing that such bill or note has been so post-dated, endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner negotiates the same, and whoever, with the like intent, practises or is concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force,

shall be punished with fine which may extend to one thousand rupees.

Section 68. Penalty for breach of rule relating to sale of stamps and for unauthorized sale

68. Penalty for breach of rule relating to sale of stamps and for unauthorized sale.- Any person appointed to sell stamps who disobeys any rule made under section fifty-five, and any person not so appointed who sells or offers for sale any stamp, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.

Section 69. Institution and conduct of prosecutions

69. Institution and conduct of prosecutions.- No prosecution in respect of any offence punishable under this Act, or the General Stamp Act, 1869, or any Act thereby repealed, shall be instituted without the sanction of the Collector or such other officer as the Local Government generally, or the Collector specially, authorizes in that behalf.

The Chief Controlling Revenue-Authority, or any officer authorized by it in this behalf, may stay any such prosecution or compound any such offence.

Section 70. Jurisdiction of Magistrates

70. Jurisdiction of Magistrates.- No Magistrate other than a President Magistrate and a Magistrate whose powers are not less than those of a Magistrate of the second class shall try any offence under this Act.

Section 71. Place of trial

71. Place of trial.- Every such offence committed in respect of any instrument may be tried in any district or Presidency-town in which such instrument is found, as well as in any district or Presidency-town in which such offence might be tried under the law relating to criminal procedure for the time being in force.

Section 72. Operation of other laws not barred

72. Operation of other laws not barred.- Nothing in this Act shall be deemed to prevent any person from being prosecuted under any other law for any act or omission which constitutes and offence against this Act, or the rules made under it.

Provided that no person shall be punished twice for the same offence.

Schedule 1

Schedule I

Stamp-duty on Instruments.

(See section 5).

Description of Instrument.	Proper Stamp-duty.
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 … …	… … …	One anns.
2. ADMINISTRATION-BOND … … ADOPTION-DEED …	¹[including a bond given under section 256 of the Indian Succession Act, 1865 (X of 1865), Section 6 of the Government Saving Banks Act, 1873 (V of 1873), Section 78 of the Probate and Administration Act, 1881 V of 1881, or Section 9 or Section 10 of the Succession Certificate Act, 1889 (VII of 1889)].] See Instrument, No. 38.	The same duty as a Security-Bond (No. 14).
3. AFFIDAVIT or declaration in writing on oath or affirmation made before a person authorized by law to administer an oath … See Exemptions, Schedule II (No. 1).	… … …	One rupee.
4. AGREEMENT TO LEASE … …	… … …	The same duty as a Lease (No. 39).
5. AGREEMENT OK MEMORANDUM OF AN AGREEMENT … See Exemptions, Schedule II (No. 2).	(a.) If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange … (b.) Whereby the owner or occupier of land in a village in the Bombay Presidency agrees to relinquish his rights therein to the Government, and to accept rights in other land in exchange for the ²[rights] so relinquished … (c.) If not otherwise provided for by this Act …	One anna. For annas. Eight annas.
6. APPOINTMENT, in execution of a power, whether of trustees or of property moveable or immoveable, where made by any writing not being a Will …	… … …	Fifteen rupees.
7. APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit … … See Exemptions, Schedule II (Nos. 3 & 4). APPRENTICESHIP-DEED … …	… … … See Instrument, No. 31.	The same duty as an Award (No. 10).
8. ARTICLES OF ASSOCIATION OF A COMPANY …	… … …	Twenty-five rupees.
9. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Attorney in any High Court… ASSIGNMENT … AUTHORITY TO ADOPT … …	… … … See Conveyance, No. 21 and Transfer, No. 60. See Instrument, No. 38.	Two hundred and fifty rupees.
10. AWARD, that is to say, any decision, in writing by an arbitrator or umpire on a reference made otherwise than by an order of the Court in the course of a suit … See Exemption, Schedule II (No. 6).	(a.) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000 … (b.) In any other case …	The same duty as a bond (No. 13) for such amount. Five rupees.
	(a.) When payable on demand and the amount exceeds Rs. 20 … …	One anna.
	(b.) When payable otherwise than on demand, but not more than one year after date or sight.	If drawn singly. If drawn in set of two, for each part of the set. If drawn in set of three, for each part of the set.
	If the amount of the Rs. bill or note does not exceed 200	Rs. A. P. 0 2 0	Rs. A.P. 0 1 0	Rs. A. P. 0 1 0
	If it exceeds 200 and does not exceed 400	0 4 0	0 2 0	0 2 0
11. BILL OF EX-CHANGE OB PROMISSORY NOTE, not being a cheque, bond, bank-note or currency-note … …	If it exceeds 400 600 If it exceeds 600 1,000 If it exceeds 1,000 1,200 If it exceeds 1,200 1,600 If it exceeds 1,600 2,500 For every Rs. 2,500 or part thereof in excess of Rs. 2,500 up to Rs. 10,000 … For every Rs. 5,000 or part thereof in excess of Rs. 10,000 up to Rs. 30,000 … And for every Rs. 10,000 or part thereof in excess of Rs. 30,000 … …	0 6 0 0 10 0 0 12 0 1 0 0 1 8 0 1 8 0 3 0 0 6 0 0	0 2 0 0 3 0 0 5 0 0 6 0 0 8 0 0 12 0 0 12 0 1 8 0 3 0 0	0 2 0 0 2 0 0 4 0 0 4 0 0 6 0 0 8 0 0 8 0 1 0 0 2 0 0
	(c). When payable at more than one year after date or sight … …	The same duty as a Bond (No. 13) for the amount of such bill or note.
12. BILL OF LADING … See Exemption, Schedule II (No. 7).	… … …	For annas. If a Bill of Lading is drawn in parts, the proper stamp therefor must be borne by each one of the set.
13. BOND (not otherwise provided for by this Act ³[or by the Court-fees Act, 1870]) … See Administration-Bond (No. 2). Customs-Bond (No. 24), Indemnity-Bond (No. 28), Security-Bond (No. 14). See Exemptions, Schedule II (No. 8).	When the amount or value secured does not exceed … … Rs. 10 When such amount or value exceeds Rs. 10, but does not exceed … 50 When such amount or value exceeds Rs. 50, but does not exceed … 100 and for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000	Two annas. For annas. Eight annas. Eight annas. Two rupees eight annas.
14. BOND OR MORT-/GAGE-DEED executed by way of security for the due execution of an office, or to account for money received by virtue thereof … … See Exemption, Schedule II (Nos. 8 and 12).	(a.) When the amount Rs. secured does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13). Five rupees.
15. BOTTOMRY-BOND that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage…	… … …	The same duty as a Bond (No. 13).
16. CERTIFICATE OF SALE 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 a Conveyance (No. 21) for a consideration equal to the amount of the purchase-money ⁴[only].
17. 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 Company or Association, or to become proprietor of shares, scrip or stock in or of any Company or Association …	… … …	One anna.
18. 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 … …	… … …	One rupee.
19. CHEQUE, for an amount exceeding twenty rupees …	… … …	One anna.
20. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license, for the benefit of his creditors …	… … …	Ten rupee.
21. CONVEYANCE, not being a TRANSFER mentioned in No. 60 … See Exemptions, Schedule II (Nos. 5 and 17). CO-PARTNERSHIP …	When the amount of the consideration for such conveyance he set forth therein does not exceed Rs. 50 When it exceeds Rs. 50 but does not exceed … 100 for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000 See Instrument, No. 32.	Eight annas. One rupee. One rupee. Five rupee.
22. COPY OR EXTRACT, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees … … See Exemptions, Schedule II (Nos. 9 and 10).	(a.) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee … (b.) In any other case …	Eight annas. One rupee.
23. COUNTERPART OR DUPLICATE of any instrument chargeable with duty, and in respect of which the proper duty has been paid …	(a.) If the duty with which the original instrument is chargeable does not exceed one rupee … (b.) In any other case …	The same duty as is payable on the original. One rupee.
24. CUSTOMS-BOND …	… … …	The same duty as a Security-Bond (No. 14).
25. DECLARATION OF ANY TRUST of or concerning any property, when made by any writing not being a will …	… … …	Fifteen rupees.
26. 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 … DEPOSIT OF TITLE-DEEDS … … DISSOLUTION OF PARTNERSHIP … DUPLICATE …	… … … See Instrument, No. 29. See Instrument. No. 33. See Counterpart, No. 23.	One anna.
27. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT in exercise of powers conferred on such Court by letters patent ⁵[or by the Legal Practitioner's Act, 1884] See Exemption, Schedule II (No. II). EXCHANGE … EXTRACT … FURTHER CHARGE GIFT … …	In the case of an Advocate or Vakil … … In the case of an Attorney … See Instrument, No. 35. See Copy, No. 22. See Instrument, No. 30. See Instrument, No. 36.	Five hundred rupees. Two hundred and fifty rupees.
28. INDEMNITY-BOND INSPECTOR SHIP-DEED … …	… … … See Composition-deed, No. 20.	The same duty as a Security-Bond (No. 14).
20. INSTRUMENT EVIDENCING AN AGREEMENT TO SECURE THE REPAYMENT OF A LOAN made upon the deposit of title-deeds or other valuable security, or upon the hypothecation of moveable property …	(a.) When such loan is repayable more than three months, but not more than one year, from the date of such instrument. (b.) When such loan is repayable not more than three months from the date of such instrument.	The same duty as a Bill of Exchange (No. 11(b)) for the amount secured. Half the duty payable on a Bill of Exchange (No. 11(b)) for the amount secured.
30. INSTRUMENT IMPOSING A FURTHER CHARGE ON MORTGAGED PROPERTY …	(a.) When the original mortgage is one of the description referred to in No. 44, clause (a), of this schedule. (b.) When such mortgage is one of the description referred to in No. 44, clause (b), of this schedule.	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such instrument. The same duty as a Bond (No. 13) for the amount secured by such instrument.
31. INSTRUMENT OF APPRENTICESHIP, 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, except articles of clerkship (No. 9 of this schedule) … … See Exemption, Schedule II (No. 12(c)).	… … …	Five rupees.
32. INSTRUMENT OF CO-PARTNERSHIP …	… … … …	Ten rupee.
33. INSTRUMENT OF DISSOLUTION OF PARTNERSHIP …	… … …	Five rupees.
34. INSTRUMENT OF DIVORCE, that is to say, any instrument by which any person effects the dissolution of his marriage … …	… … …	One rupee.
35. INSTRUMENT OF EXCHANGE of any property … …	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property of greater value as set forth in such instrument.
36. INSTRUMENT OF GIFT (OTHER THAN A SETTLEMENT OR WILL)	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property as set forth in such instrument.
37. INSTRUMENT OF PARTITION …	… … …	The same duty as a Bond (No. 13) for the amount of the value of the property divided as sot forth in such instrument.
38. INSTRUMENT (OTHER THAN A WILL) CONFERRING OR PURPORTING TO CONFER AN AUTHORITY TO ADOPT INSURANCE …	… … … See Policy, No. 49.	Ten rupee.
39. LEASE. ⁶[Including an under-lease or sub-lease.] See Agreement to lease (No. 4). See Exemptions, Schedule II (No. 13).	(a) Where toy such lease the rent is fixed and no premium is paid or delivered and such lease purports to he for a term- of less than one year … of not less than one year, but not more than three years … exceeding three years … (b) Where by such lease the rent is fixed and no premium is paid or delivered and such lease does not purport to be for any definite term … (c) Where the lease is granted for a fine or premium, and where no rent is reserved … … (d) Where the lease, is granted for a fine or premium in addition to rent reserved … …	The same duty as a Bond (No. 13) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No. 13) for the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium as set forth in the lease. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such line or, premium as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium had been paid or delivered: Provided that, 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.
40. 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 …	… … …	One anna.
41. 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 anna.
42. LETTER OF LICENSE, that is to say, any agreement between a debtor and his ereditors 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.
43. MEMORANDUM OF ASSOCIATION OF A COMPANY …	… … …	Fifteen rupees.
44. MORTGAGE-DEED not provided for No. 14, No. 15, No. 29 or No. 55 of this schedule. See Exemptions, Schedule II (No. 12 and No. 14(b)).	(a) When at the time of execution possession of the property or any part of the property comprised in such deed is given by the mortagagor or agreed to he given … … (b) When at the time of execution possession is not given or agreed to be given as aforesaid … …	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 13) for the amount secured by such deed.
45. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.
46. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal of any goods, stock or marketable security exceeding in value twenty rupees … …	… … …	One anna.
47. NOTE OF PROTEST BY THE MASTER OF A SHIP … PARTITION … PARTNERSHIP …	… … … See Instrument, No. 37. See Instrument, Nos. 32 and 33.	Eight annas.
48. ⁷[Repealed].	… … …	???
		If drawn singly.	If drawn induplicate, for each part.
49. POLICY OF INSURANCE … … See Exemption, Schedule II (No. 14(a)).	(a). In the case of Sea-insurance- When the amount insured does not exceed .. Rs. 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of 1,000 (b). In the case of any other insurance- When the amount insured does not Rs. exceed … 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of … 1,000	Rs. A. P. 0 4 0 0 4 0 0 6 0 0 6 0	Rs. A. P. 0 2 0 0 2 0 0 3 0 0 3 0
(a). When executed for the sole purpose of procuring the presentation of one or more documents for registration in relation to a single transaction … (b). When authorizing one person or more to act in a single transaction other than that mentioned in (a) (c.) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally … (d.) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally … … (e.) In any other case …		Eight annas. One rupee. Five rupees. Ten rupees. One rupee for each person authorized
Explanation.-For the purposes of this number more persons than one when belonging to the same firm shall be deemed to be one person.
PROMISSORY NOTE	See Bill of Exchange, No. 11.
PROTEST, 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 … …	See Notarial Act, No. 45.
PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such …	See Notarial Act, No. 45.
51. PROXY empowering any person to vote at any one meeting of- (a.) Members of a Company whose stock or funds is or are divided into shares and transferable: (b.) Municipal Commissioners: (c.) Proprietors, Members or Contributors to the funds of any Institution …	… … …	One anna.
52. RECEIPT FOR ANY MONEY OR OTHER PROPERTY THE AMOUNT OR VALUE OF WHICH EXCEEDS TWENTY RUPEES See Exemptions, Schedule II (No. 15).	… … …	One anna.
53. BE-CONVEYANCE OF MORTGAGED PROPERTY …	(a.) If the consideration for which the property was mortgaged does not exceed … Rs. 1,000 (b.) In any other case …	The same duty as a Conveyance (No. 21) for the amount of such consideration as set forth in the re-conveyance. Ten rupees.
54. RELEASE, that is to say, any instrument whereby a person renounces a claim upon any other person or against any specified property …	(a.) If the amount or value of the claim does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13) for such amount or value as set forth in the release. Five rupees.
55. RESPONDENTIA-BOND, that is to say, any instrument securing a loan on the cargo laden or to he laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination …	… … …	The same duty as a Bond (No. 13).
56. REVOCATION OF ANY TRUST of or concerning any property by any instrument other than a Will … …	… … …	Ten rupees.
57. SETTLEMENT …	… … …	The same duty as a Bond (No. 13) for a sum equal to the amount or value of the property settled as set forth in such settlement.
58. SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel … SPECIFICATION …	… … … See Petition, No. 48.	One anna.
59. SURRENDER OF LEASE … … See Exemption, Schedule II (No. 16).	(a.) When the duty with which the lease is chargeable does not exceed five rupees … … (b.) In any other case …	Fifteen rupees.
60. TRANSFER … See Exemptions, Schedule (No. 17). TRUST … … VALUATION …	(a.) Of shares in a Company or Association … (b.) Of any interest secured by a Bond, Lease, Mortgage-deed or Policy of Insurance- 1. If the duty on such Bond, Lease, Mortgage-deed or Policy does not exceed five rupees … 2. In any other case … (c.) Of any property under the Administrator General's Act, 1874, section 31 … (d.) Of any trust-property from one trustee to another trustee without consideration … … See Declaration, No. 25. Revocation, No. 56. See Appraisement, No. 7.	One-quarter of the duty payable on a Conveyance (No. 21). The duty with which such Bond, Lease Mortgage-deed or Policy of Insurance is chargeable. Five rupees. Ten rupees. Five rupees.
61. 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 …	… … …

_______________________________________________________________________

Prior to Amendment by Act 5 of 1888, Schedule 1 read as:

_______________________________________________________________________

Schedule I

Stamp-duty on Instruments.

(See section 5).

Description of Instrument.	Proper Stamp-duty.
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 … …	… … …	One anns.
2. ADMINISTRATION-BOND … … ADOPTION-DEED …	¹[including a bond given under section 256 of the Indian Succession Act, 1865 (X of 1865), Section 6 of the Government Saving Banks Act, 1873 (V of 1873), Section 78 of the Probate and Administration Act, 1881 (V of 1881), or Section 9 or Section 10 of the Succession Certificate Act, 1889 (VII of 1889)].] See Instrument, No. 38.	The same duty as a Security-Bond (No. 14).
3. AFFIDAVIT or declaration in writing on oath or affirmation made before a person authorized by law to administer an oath … See Exemptions, Schedule II (No. 1).	… … …	One rupee.
4. AGREEMENT TO LEASE … …	… … …	The same duty as a Lease (No. 39).
5. AGREEMENT OK MEMORANDUM OF AN AGREEMENT … See Exemptions, Schedule II (No. 2).	(a.) If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange … (b.) Whereby the owner or occupier of land in a village in the Bombay Presidency agrees to relinquish his rights therein to the Government, and to accept rights in other land in exchange for the ²[rights] so relinquished … (c.) If not otherwise provided for by this Act …	One anna. For annas. Eight annas.
6. APPOINTMENT, in execution of a power, whether of trustees or of property moveable or immoveable, where made by any writing not being a Will …	… … …	Fifteen rupees.
7. APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit … … See Exemptions, Schedule II (Nos. 3 & 4). APPRENTICESHIP-DEED … …	… … … See Instrument, No. 31.	The same duty as an Award (No. 10).
8. ARTICLES OF ASSOCIATION OF A COMPANY …	… … …	Twenty-five rupees.
9. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Attorney in any High Court… ASSIGNMENT … AUTHORITY TO ADOPT … …	… … … See Conveyance, No. 21 and Transfer, No. 60. See Instrument, No. 38.	Two hundred and fifty rupees.
10. AWARD, that is to say, any decision, in writing by an arbitrator or umpire on a reference made otherwise than by an order of the Court in the course of a suit … See Exemption, Schedule II (No. 6).	(a.) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000 … (b.) In any other case …	The same duty as a bond (No. 13) for such amount. Five rupees.
	(a.) When payable on demand and the amount exceeds Rs. 20 … …	One anna.
	(b.) When payable otherwise than on demand, but not more than one year after date or sight.	If drawn singly. If drawn in set of two, for each part of the set. If drawn in set of three, for each part of the set.
	If the amount of the Rs. bill or note does not exceed 200	Rs. A. P. 0 2 0	Rs. A.P. 0 1 0	Rs. A. P. 0 1 0
	If it exceeds 200 and does not exceed 400	0 4 0	0 2 0	0 2 0
11. BILL OF EX-CHANGE OB PROMISSORY NOTE, not being a cheque, bond, bank-note or currency-note … …	If it exceeds 400 600 If it exceeds 600 1,000 If it exceeds 1,000 1,200 If it exceeds 1,200 1,600 If it exceeds 1,600 2,500 For every Rs. 2,500 or part thereof in excess of Rs. 2,500 up to Rs. 10,000 … For every Rs. 5,000 or part thereof in excess of Rs. 10,000 up to Rs. 30,000 … And for every Rs. 10,000 or part thereof in excess of Rs. 30,000 … …	0 6 0 0 10 0 0 12 0 1 0 0 1 8 0 1 8 0 3 0 0 6 0 0	0 2 0 0 3 0 0 5 0 0 6 0 0 8 0 0 12 0 0 12 0 1 8 0 3 0 0	0 2 0 0 2 0 0 4 0 0 4 0 0 6 0 0 8 0 0 8 0 1 0 0 2 0 0
	(c). When payable at more than one year after date or sight … …	The same duty as a Bond (No. 13) for the amount of such bill or note.
12. BILL OF LADING … See Exemption, Schedule II (No. 7).	… … …	For annas. If a Bill of Lading is drawn in parts, the proper stamp therefor must be borne by each one of the set.
13. BOND (not otherwise provided for by this Act ³[or by the Court-fees Act, 1870]) … See Administration-Bond (No. 2). Customs-Bond (No. 24), Indemnity-Bond (No. 28), Security-Bond (No. 14). See Exemptions, Schedule II (No. 8).	When the amount or value secured does not exceed … … Rs. 10 When such amount or value exceeds Rs. 10, but does not exceed … 50 When such amount or value exceeds Rs. 50, but does not exceed … 100 and for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000	Two annas. For annas. Eight annas. Eight annas. Two rupees eight annas.
14. BOND OR MORT-/GAGE-DEED executed by way of security for the due execution of an office, or to account for money received by virtue thereof … … See Exemption, Schedule II (Nos. 8 and 12).	(a.) When the amount Rs. secured does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13). Five rupees.
15. BOTTOMRY-BOND that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage…	… … …	The same duty as a Bond (No. 13).
16. CERTIFICATE OF SALE 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 a Conveyance (No. 21) for a consideration equal to the amount of the purchase-money ⁴[only].
17. 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 Company or Association, or to become proprietor of shares, scrip or stock in or of any Company or Association …	… … …	One anna.
18. 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 … …	… … …	One rupee.
19. CHEQUE, for an amount exceeding twenty rupees …	… … …	One anna.
20. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license, for the benefit of his creditors …	… … …	Ten rupee.
21. CONVEYANCE, not being a TRANSFER mentioned in No. 60 … See Exemptions, Schedule II (Nos. 5 and 17). CO-PARTNERSHIP …	When the amount of the consideration for such conveyance he set forth therein does not exceed Rs. 50 When it exceeds Rs. 50 but does not exceed … 100 for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000 See Instrument, No. 32.	Eight annas. One rupee. One rupee. Five rupee.
22. COPY OR EXTRACT, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees … … See Exemptions, Schedule II (Nos. 9 and 10).	(a.) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee … (b.) In any other case …	Eight annas. One rupee.
23. COUNTERPART OR DUPLICATE of any instrument chargeable with duty, and in respect of which the proper duty has been paid …	(a.) If the duty with which the original instrument is chargeable does not exceed one rupee … (b.) In any other case …	The same duty as is payable on the original. One rupee.
24. CUSTOMS-BOND …	… … …	The same duty as a Security-Bond (No. 14).
25. DECLARATION OF ANY TRUST of or concerning any property, when made by any writing not being a will …	… … …	Fifteen rupees.
26. 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 … DEPOSIT OF TITLE-DEEDS … … DISSOLUTION OF PARTNERSHIP … DUPLICATE …	… … … See Instrument, No. 29. See Instrument. No. 33. See Counterpart, No. 23.	One anna.
27. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT in exercise of powers conferred on such Court by letters patent ⁵[or by the Legal Practitioner's Act, 1884] See Exemption, Schedule II (No. II). EXCHANGE … EXTRACT … FURTHER CHARGE GIFT … …	In the case of an Advocate or Vakil … … In the case of an Attorney … See Instrument, No. 35. See Copy, No. 22. See Instrument, No. 30. See Instrument, No. 36.	Five hundred rupees. Two hundred and fifty rupees.
28. INDEMNITY-BOND INSPECTOR SHIP-DEED … …	… … … See Composition-deed, No. 20.	The same duty as a Security-Bond (No. 14).
20. INSTRUMENT EVIDENCING AN AGREEMENT TO SECURE THE REPAYMENT OF A LOAN made upon the deposit of title-deeds or other valuable security, or upon the hypothecation of moveable property …	(a.) When such loan is repayable more than three months, but not more than one year, from the date of such instrument. (b.) When such loan is repayable not more than three months from the date of such instrument.	The same duty as a Bill of Exchange (No. 11(b)) for the amount secured. Half the duty payable on a Bill of Exchange (No. 11(b)) for the amount secured.
30. INSTRUMENT IMPOSING A FURTHER CHARGE ON MORTGAGED PROPERTY …	(a.) When the original mortgage is one of the description referred to in No. 44, clause (a), of this schedule. (b.) When such mortgage is one of the description referred to in No. 44, clause (b), of this schedule.	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such instrument. The same duty as a Bond (No. 13) for the amount secured by such instrument.
31. INSTRUMENT OF APPRENTICESHIP, 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, except articles of clerkship (No. 9 of this schedule) … … See Exemption, Schedule II (No. 12(c)).	… … …	Five rupees.
32. INSTRUMENT OF CO-PARTNERSHIP …	… … … …	Ten rupee.
33. INSTRUMENT OF DISSOLUTION OF PARTNERSHIP …	… … …	Five rupees.
34. INSTRUMENT OF DIVORCE, that is to say, any instrument by which any person effects the dissolution of his marriage … …	… … …	One rupee.
35. INSTRUMENT OF EXCHANGE of any property … …	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property of greater value as set forth in such instrument.
36. INSTRUMENT OF GIFT (OTHER THAN A SETTLEMENT OR WILL)	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property as set forth in such instrument.
37. INSTRUMENT OF PARTITION …	… … …	The same duty as a Bond (No. 13) for the amount of the value of the property divided as sot forth in such instrument.
38. INSTRUMENT (OTHER THAN A WILL) CONFERRING OR PURPORTING TO CONFER AN AUTHORITY TO ADOPT INSURANCE …	… … … See Policy, No. 49.	Ten rupee.
39. LEASE. ⁶[Including an under-lease or sub-lease.] See Agreement to lease (No. 4). See Exemptions, Schedule II (No. 13).	(a) Where toy such lease the rent is fixed and no premium is paid or delivered and such lease purports to he for a term- of less than one year … of not less than one year, but not more than three years … exceeding three years … (b) Where by such lease the rent is fixed and no premium is paid or delivered and such lease does not purport to be for any definite term … (c) Where the lease is granted for a fine or premium, and where no rent is reserved … … (d) Where the lease, is granted for a fine or premium in addition to rent reserved … …	The same duty as a Bond (No. 13) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No. 13) for the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium as set forth in the lease. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such line or, premium as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium had been paid or delivered: Provided that, 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.
40. 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 …	… … …	One anna.
41. 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 anna.
42. LETTER OF LICENSE, that is to say, any agreement between a debtor and his ereditors 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.
43. MEMORANDUM OF ASSOCIATION OF A COMPANY …	… … …	Fifteen rupees.
44. MORTGAGE-DEED not provided for No. 14, No. 15, No. 29 or No. 55 of this schedule. See Exemptions, Schedule II (No. 12 and No. 14(b)).	(a) When at the time of execution possession of the property or any part of the property comprised in such deed is given by the mortagagor or agreed to he given … … (b) When at the time of execution possession is not given or agreed to be given as aforesaid … …	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 13) for the amount secured by such deed.
45. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.
46. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal of any goods, stock or marketable security exceeding in value twenty rupees … …	… … …	One anna.
47. NOTE OF PROTEST BY THE MASTER OF A SHIP … PARTITION … PARTNERSHIP …	… … … See Instrument, No. 37. See Instrument, Nos. 32 and 33.	Eight annas.
48. PETITION FOR LEAVE TO FILE A SPECIFICATION OF AN INVENTION, or for the extension of the term of the exclusive ??? …	… … …	???
		If drawn singly.	If drawn induplicate, for each part.
49. POLICY OF INSURANCE … … See Exemption, Schedule II (No. 14(a)).	(a). In the case of Sea-insurance- When the amount insured does not exceed .. Rs. 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of 1,000 (b). In the case of any other insurance- When the amount insured does not Rs. exceed … 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of … 1,000	Rs. A. P. 0 4 0 0 4 0 0 6 0 0 6 0	Rs. A. P. 0 2 0 0 2 0 0 3 0 0 3 0
(a). When executed for the sole purpose of procuring the presentation of one or more documents for registration in relation to a single transaction … (b). When authorizing one person or more to act in a single transaction other than that mentioned in (a) (c.) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally … (d.) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally … … (e.) In any other case …		Eight annas. One rupee. Five rupees. Ten rupees. One rupee for each person authorized
Explanation.-For the purposes of this number more persons than one when belonging to the same firm shall be deemed to be one person.
PROMISSORY NOTE	See Bill of Exchange, No. 11.
PROTEST, 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 … …	See Notarial Act, No. 45.
PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such …	See Notarial Act, No. 45.
51. PROXY empowering any person to vote at any one meeting of- (a.) Members of a Company whose stock or funds is or are divided into shares and transferable: (b.) Municipal Commissioners: (c.) Proprietors, Members or Contributors to the funds of any Institution …	… … …	One anna.
52. RECEIPT FOR ANY MONEY OR OTHER PROPERTY THE AMOUNT OR VALUE OF WHICH EXCEEDS TWENTY RUPEES See Exemptions, Schedule II (No. 15).	… … …	One anna.
53. BE-CONVEYANCE OF MORTGAGED PROPERTY …	(a.) If the consideration for which the property was mortgaged does not exceed … Rs. 1,000 (b.) In any other case …	The same duty as a Conveyance (No. 21) for the amount of such consideration as set forth in the re-conveyance. Ten rupees.
54. RELEASE, that is to say, any instrument whereby a person renounces a claim upon any other person or against any specified property …	(a.) If the amount or value of the claim does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13) for such amount or value as set forth in the release. Five rupees.
55. RESPONDENTIA-BOND, that is to say, any instrument securing a loan on the cargo laden or to he laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination …	… … …	The same duty as a Bond (No. 13).
56. REVOCATION OF ANY TRUST of or concerning any property by any instrument other than a Will … …	… … …	Ten rupees.
57. SETTLEMENT …	… … …	The same duty as a Bond (No. 13) for a sum equal to the amount or value of the property settled as set forth in such settlement.
58. SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel … SPECIFICATION …	… … … See Petition, No. 48.	One anna.
59. SURRENDER OF LEASE … … See Exemption, Schedule II (No. 16).	(a.) When the duty with which the lease is chargeable does not exceed five rupees … … (b.) In any other case …	Fifteen rupees.
60. TRANSFER … See Exemptions, Schedule (No. 17). TRUST … … VALUATION …	(a.) Of shares in a Company or Association … (b.) Of any interest secured by a Bond, Lease, Mortgage-deed or Policy of Insurance- 1. If the duty on such Bond, Lease, Mortgage-deed or Policy does not exceed five rupees … 2. In any other case … (c.) Of any property under the Administrator General's Act, 1874, section 31 … (d.) Of any trust-property from one trustee to another trustee without consideration … … See Declaration, No. 25. Revocation, No. 56. See Appraisement, No. 7.	One-quarter of the duty payable on a Conveyance (No. 21). The duty with which such Bond, Lease Mortgage-deed or Policy of Insurance is chargeable. Five rupees. Ten rupees. Five rupees.
61. 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 …	… … …

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Prior to Amendment by Act 13 of 1897, Schedule 1 read as:

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Schedule I

Stamp-duty on Instruments.

(See section 5).

Description of Instrument.	Proper Stamp-duty.
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 … …	… … …	One anns.
2. ADMINISTRATION-BOND … … ADOPTION-DEED …	¹[including a bond given under section 256 of the Indian Succession Act, 1865 (X of 1865), Section 6 of the Government Saving Banks Act, 1873 (V of 1873), Section 78 of the Probate and Administration Act, 1881 (V of 1881), or Section 9 or Section 10 of the Succession Certificate Act, 1889 (VII of 1889)].] See Instrument, No. 38.	The same duty as a Security-Bond (No. 14).
3. AFFIDAVIT or declaration in writing on oath or affirmation made before a person authorized by law to administer an oath … See Exemptions, Schedule II (No. 1).	… … …	One rupee.
4. AGREEMENT TO LEASE … …	… … …	The same duty as a Lease (No. 39).
5. AGREEMENT OK MEMORANDUM OF AN AGREEMENT … See Exemptions, Schedule II (No. 2).	(a.) If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange … (b.) Whereby the owner or occupier of land in a village in the Bombay Presidency agrees to relinquish his rights therein to the Government, and to accept rights in other land in exchange for the ²[rights] so relinquished … (c.) If not otherwise provided for by this Act …	One anna. For annas. Eight annas.
6. APPOINTMENT, in execution of a power, whether of trustees or of property moveable or immoveable, where made by any writing not being a Will …	… … …	Fifteen rupees.
7. APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit … … See Exemptions, Schedule II (Nos. 3 & 4). APPRENTICESHIP-DEED … …	… … … See Instrument, No. 31.	The same duty as an Award (No. 10).
8. ARTICLES OF ASSOCIATION OF A COMPANY …	… … …	Twenty-five rupees.
9. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Attorney in any High Court… ASSIGNMENT … AUTHORITY TO ADOPT … …	… … … See Conveyance, No. 21 and Transfer, No. 60. See Instrument, No. 38.	Two hundred and fifty rupees.
10. AWARD, that is to say, any decision, in writing by an arbitrator or umpire on a reference made otherwise than by an order of the Court in the course of a suit … See Exemption, Schedule II (No. 6).	(a.) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000 … (b.) In any other case …	The same duty as a bond (No. 13) for such amount. Five rupees.
	(a.) When payable on demand and the amount exceeds Rs. 20 … …	One anna.
	(b.) When payable otherwise than on demand, but not more than one year after date or sight.	If drawn singly. If drawn in set of two, for each part of the set. If drawn in set of three, for each part of the set.
	If the amount of the Rs. bill or note does not exceed 200	Rs. A. P. 0 2 0	Rs. A.P. 0 1 0	Rs. A. P. 0 1 0
	If it exceeds 200 and does not exceed 400	0 4 0	0 2 0	0 2 0
11. BILL OF EX-CHANGE OB PROMISSORY NOTE, not being a cheque, bond, bank-note or currency-note … …	If it exceeds 400 600 If it exceeds 600 1,000 If it exceeds 1,000 1,200 If it exceeds 1,200 1,600 If it exceeds 1,600 2,500 For every Rs. 2,500 or part thereof in excess of Rs. 2,500 up to Rs. 10,000 … For every Rs. 5,000 or part thereof in excess of Rs. 10,000 up to Rs. 30,000 … And for every Rs. 10,000 or part thereof in excess of Rs. 30,000 … …	0 6 0 0 10 0 0 12 0 1 0 0 1 8 0 1 8 0 3 0 0 6 0 0	0 2 0 0 3 0 0 5 0 0 6 0 0 8 0 0 12 0 0 12 0 1 8 0 3 0 0	0 2 0 0 2 0 0 4 0 0 4 0 0 6 0 0 8 0 0 8 0 1 0 0 2 0 0
	(c). When payable at more than one year after date or sight … …	The same duty as a Bond (No. 13) for the amount of such bill or note.
12. BILL OF LADING … See Exemption, Schedule II (No. 7).	… … …	For annas. If a Bill of Lading is drawn in parts, the proper stamp therefor must be borne by each one of the set.
13. BOND (not otherwise provided for by this Act ³[or by the Court-fees Act, 1870]) … See Administration-Bond (No. 2). Customs-Bond (No. 24), Indemnity-Bond (No. 28), Security-Bond (No. 14). See Exemptions, Schedule II (No. 8).	When the amount or value secured does not exceed … … Rs. 10 When such amount or value exceeds Rs. 10, but does not exceed … 50 When such amount or value exceeds Rs. 50, but does not exceed … 100 and for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000	Two annas. For annas. Eight annas. Eight annas. Two rupees eight annas.
14. BOND OR MORT-/GAGE-DEED executed by way of security for the due execution of an office, or to account for money received by virtue thereof … … See Exemption, Schedule II (Nos. 8 and 12).	(a.) When the amount Rs. secured does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13). Five rupees.
15. BOTTOMRY-BOND that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage…	… … …	The same duty as a Bond (No. 13).
16. CERTIFICATE OF SALE 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 a Conveyance (No. 21) for a consideration equal to the amount of the purchase-money ⁴[only].
17. 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 Company or Association, or to become proprietor of shares, scrip or stock in or of any Company or Association …	… … …	One anna.
18. 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 … …	… … …	One rupee.
19. CHEQUE, for an amount exceeding twenty rupees …	… … …	One anna.
20. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license, for the benefit of his creditors …	… … …	Ten rupee.
21. CONVEYANCE, not being a TRANSFER mentioned in No. 60 … See Exemptions, Schedule II (Nos. 5 and 17). CO-PARTNERSHIP …	When the amount of the consideration for such conveyance he set forth therein does not exceed Rs. 50 When it exceeds Rs. 50 but does not exceed … 100 for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000 See Instrument, No. 32.	Eight annas. One rupee. One rupee. Five rupee.
22. COPY OR EXTRACT, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees … … See Exemptions, Schedule II (Nos. 9 and 10).	(a.) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee … (b.) In any other case …	Eight annas. One rupee.
23. COUNTERPART OR DUPLICATE of any instrument chargeable with duty, and in respect of which the proper duty has been paid …	(a.) If the duty with which the original instrument is chargeable does not exceed one rupee … (b.) In any other case …	The same duty as is payable on the original. One rupee.
24. CUSTOMS-BOND …	… … …	The same duty as a Security-Bond (No. 14).
25. DECLARATION OF ANY TRUST of or concerning any property, when made by any writing not being a will …	… … …	Fifteen rupees.
26. 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 … DEPOSIT OF TITLE-DEEDS … … DISSOLUTION OF PARTNERSHIP … DUPLICATE …	… … … See Instrument, No. 29. See Instrument. No. 33. See Counterpart, No. 23.	One anna.
27. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT in exercise of powers conferred on such Court by letters patent ⁵[or by the Legal Practitioner's Act, 1884] See Exemption, Schedule II (No. II). EXCHANGE … EXTRACT … FURTHER CHARGE GIFT … …	In the case of an Advocate or Vakil … … In the case of an Attorney … See Instrument, No. 35. See Copy, No. 22. See Instrument, No. 30. See Instrument, No. 36.	Five hundred rupees. Two hundred and fifty rupees.
28. INDEMNITY-BOND INSPECTOR SHIP-DEED … …	… … … See Composition-deed, No. 20.	The same duty as a Security-Bond (No. 14).
20. INSTRUMENT EVIDENCING AN AGREEMENT TO SECURE THE REPAYMENT OF A LOAN made upon the deposit of title-deeds or other valuable security, or upon the hypothecation of moveable property …	(a.) When such loan is repayable more than three months, but not more than one year, from the date of such instrument. (b.) When such loan is repayable not more than three months from the date of such instrument.	The same duty as a Bill of Exchange (No. 11(b)) for the amount secured. Half the duty payable on a Bill of Exchange (No. 11(b)) for the amount secured.
30. INSTRUMENT IMPOSING A FURTHER CHARGE ON MORTGAGED PROPERTY …	(a.) When the original mortgage is one of the description referred to in No. 44, clause (a), of this schedule. (b.) When such mortgage is one of the description referred to in No. 44, clause (b), of this schedule.	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such instrument. The same duty as a Bond (No. 13) for the amount secured by such instrument.
31. INSTRUMENT OF APPRENTICESHIP, 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, except articles of clerkship (No. 9 of this schedule) … … See Exemption, Schedule II (No. 12(c)).	… … …	Five rupees.
32. INSTRUMENT OF CO-PARTNERSHIP …	… … … …	Ten rupee.
33. INSTRUMENT OF DISSOLUTION OF PARTNERSHIP …	… … …	Five rupees.
34. INSTRUMENT OF DIVORCE, that is to say, any instrument by which any person effects the dissolution of his marriage … …	… … …	One rupee.
35. INSTRUMENT OF EXCHANGE of any property … …	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property of greater value as set forth in such instrument.
36. INSTRUMENT OF GIFT (OTHER THAN A SETTLEMENT OR WILL)	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property as set forth in such instrument.
37. INSTRUMENT OF PARTITION …	… … …	The same duty as a Bond (No. 13) for the amount of the value of the property divided as sot forth in such instrument.
38. INSTRUMENT (OTHER THAN A WILL) CONFERRING OR PURPORTING TO CONFER AN AUTHORITY TO ADOPT INSURANCE …	… … … See Policy, No. 49.	Ten rupee.
39. LEASE. See Agreement to lease (No. 4). See Exemptions, Schedule II (No. 13).	(a) Where toy such lease the rent is fixed and no premium is paid or delivered and such lease purports to he for a term- of less than one year … of not less than one year, but not more than three years … exceeding three years … (b) Where by such lease the rent is fixed and no premium is paid or delivered and such lease does not purport to be for any definite term … (c) Where the lease is granted for a fine or premium, and where no rent is reserved … … (d) Where the lease, is granted for a fine or premium in addition to rent reserved … …	The same duty as a Bond (No. 13) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No. 13) for the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium as set forth in the lease. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such line or, premium as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium had been paid or delivered: Provided that, 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.
40. 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 …	… … …	One anna.
41. 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 anna.
42. LETTER OF LICENSE, that is to say, any agreement between a debtor and his ereditors 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.
43. MEMORANDUM OF ASSOCIATION OF A COMPANY …	… … …	Fifteen rupees.
44. MORTGAGE-DEED not provided for No. 14, No. 15, No. 29 or No. 55 of this schedule. See Exemptions, Schedule II (No. 12 and No. 14(b)).	(a) When at the time of execution possession of the property or any part of the property comprised in such deed is given by the mortagagor or agreed to he given … … (b) When at the time of execution possession is not given or agreed to be given as aforesaid … …	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 13) for the amount secured by such deed.
45. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.
46. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal of any goods, stock or marketable security exceeding in value twenty rupees … …	… … …	One anna.
47. NOTE OF PROTEST BY THE MASTER OF A SHIP … PARTITION … PARTNERSHIP …	… … … See Instrument, No. 37. See Instrument, Nos. 32 and 33.	Eight annas.
48. PETITION FOR LEAVE TO FILE A SPECIFICATION OF AN INVENTION, or for the extension of the term of the exclusive ??? …	… … …	???
		If drawn singly.	If drawn induplicate, for each part.
49. POLICY OF INSURANCE … … See Exemption, Schedule II (No. 14(a)).	(a). In the case of Sea-insurance- When the amount insured does not exceed .. Rs. 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of 1,000 (b). In the case of any other insurance- When the amount insured does not Rs. exceed … 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of … 1,000	Rs. A. P. 0 4 0 0 4 0 0 6 0 0 6 0	Rs. A. P. 0 2 0 0 2 0 0 3 0 0 3 0
(a). When executed for the sole purpose of procuring the presentation of one or more documents for registration in relation to a single transaction … (b). When authorizing one person or more to act in a single transaction other than that mentioned in (a) (c.) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally … (d.) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally … … (e.) In any other case …		Eight annas. One rupee. Five rupees. Ten rupees. One rupee for each person authorized
Explanation.-For the purposes of this number more persons than one when belonging to the same firm shall be deemed to be one person.
PROMISSORY NOTE	See Bill of Exchange, No. 11.
PROTEST, 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 … …	See Notarial Act, No. 45.
PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such …	See Notarial Act, No. 45.
51. PROXY empowering any person to vote at any one meeting of- (a.) Members of a Company whose stock or funds is or are divided into shares and transferable: (b.) Municipal Commissioners: (c.) Proprietors, Members or Contributors to the funds of any Institution …	… … …	One anna.
52. RECEIPT FOR ANY MONEY OR OTHER PROPERTY THE AMOUNT OR VALUE OF WHICH EXCEEDS TWENTY RUPEES See Exemptions, Schedule II (No. 15).	… … …	One anna.
53. BE-CONVEYANCE OF MORTGAGED PROPERTY …	(a.) If the consideration for which the property was mortgaged does not exceed … Rs. 1,000 (b.) In any other case …	The same duty as a Conveyance (No. 21) for the amount of such consideration as set forth in the re-conveyance. Ten rupees.
54. RELEASE, that is to say, any instrument whereby a person renounces a claim upon any other person or against any specified property …	(a.) If the amount or value of the claim does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13) for such amount or value as set forth in the release. Five rupees.
55. RESPONDENTIA-BOND, that is to say, any instrument securing a loan on the cargo laden or to he laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination …	… … …	The same duty as a Bond (No. 13).
56. REVOCATION OF ANY TRUST of or concerning any property by any instrument other than a Will … …	… … …	Ten rupees.
57. SETTLEMENT …	… … …	The same duty as a Bond (No. 13) for a sum equal to the amount or value of the property settled as set forth in such settlement.
58. SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel … SPECIFICATION …	… … … See Petition, No. 48.	One anna.
59. SURRENDER OF LEASE … … See Exemption, Schedule II (No. 16).	(a.) When the duty with which the lease is chargeable does not exceed five rupees … … (b.) In any other case …	Fifteen rupees.
60. TRANSFER … See Exemptions, Schedule (No. 17). TRUST … … VALUATION …	(a.) Of shares in a Company or Association … (b.) Of any interest secured by a Bond, Lease, Mortgage-deed or Policy of Insurance- 1. If the duty on such Bond, Lease, Mortgage-deed or Policy does not exceed five rupees … 2. In any other case … (c.) Of any property under the Administrator General's Act, 1874, section 31 … (d.) Of any trust-property from one trustee to another trustee without consideration … … See Declaration, No. 25. Revocation, No. 56. See Appraisement, No. 7.	One-quarter of the duty payable on a Conveyance (No. 21). The duty with which such Bond, Lease Mortgage-deed or Policy of Insurance is chargeable. Five rupees. Ten rupees. Five rupees.
61. 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 …	… … …

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Prior to Amendment by Act 9 of 1884, Schedule 1 read as:

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Schedule I

Stamp-duty on Instruments.

(See section 5).

Description of Instrument.	Proper Stamp-duty.
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 … …	… … …	One anns.
2. ADMINISTRATION-BOND … … ADOPTION-DEED …	¹[including a bond given under section 256 of the Indian Succession Act, 1865 (X of 1865), Section 6 of the Government Saving Banks Act, 1873 (V of 1873), Section 78 of the Probate and Administration Act, 1881 (V of 1881), or Section 9 or Section 10 of the Succession Certificate Act, 1889 (VII of 1889)].] See Instrument, No. 38.	The same duty as a Security-Bond (No. 14).
3. AFFIDAVIT or declaration in writing on oath or affirmation made before a person authorized by law to administer an oath … See Exemptions, Schedule II (No. 1).	… … …	One rupee.
4. AGREEMENT TO LEASE … …	… … …	The same duty as a Lease (No. 39).
5. AGREEMENT OK MEMORANDUM OF AN AGREEMENT … See Exemptions, Schedule II (No. 2).	(a.) If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange … (b.) Whereby the owner or occupier of land in a village in the Bombay Presidency agrees to relinquish his rights therein to the Government, and to accept rights in other land in exchange for the ²[rights] so relinquished … (c.) If not otherwise provided for by this Act …	One anna. For annas. Eight annas.
6. APPOINTMENT, in execution of a power, whether of trustees or of property moveable or immoveable, where made by any writing not being a Will …	… … …	Fifteen rupees.
7. APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit … … See Exemptions, Schedule II (Nos. 3 & 4). APPRENTICESHIP-DEED … …	… … … See Instrument, No. 31.	The same duty as an Award (No. 10).
8. ARTICLES OF ASSOCIATION OF A COMPANY …	… … …	Twenty-five rupees.
9. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Attorney in any High Court… ASSIGNMENT … AUTHORITY TO ADOPT … …	… … … See Conveyance, No. 21 and Transfer, No. 60. See Instrument, No. 38.	Two hundred and fifty rupees.
10. AWARD, that is to say, any decision, in writing by an arbitrator or umpire on a reference made otherwise than by an order of the Court in the course of a suit … See Exemption, Schedule II (No. 6).	(a.) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000 … (b.) In any other case …	The same duty as a bond (No. 13) for such amount. Five rupees.
	(a.) When payable on demand and the amount exceeds Rs. 20 … …	One anna.
	(b.) When payable otherwise than on demand, but not more than one year after date or sight.	If drawn singly. If drawn in set of two, for each part of the set. If drawn in set of three, for each part of the set.
	If the amount of the Rs. bill or note does not exceed 200	Rs. A. P. 0 2 0	Rs. A.P. 0 1 0	Rs. A. P. 0 1 0
	If it exceeds 200 and does not exceed 400	0 4 0	0 2 0	0 2 0
11. BILL OF EX-CHANGE OB PROMISSORY NOTE, not being a cheque, bond, bank-note or currency-note … …	If it exceeds 400 600 If it exceeds 600 1,000 If it exceeds 1,000 1,200 If it exceeds 1,200 1,600 If it exceeds 1,600 2,500 For every Rs. 2,500 or part thereof in excess of Rs. 2,500 up to Rs. 10,000 … For every Rs. 5,000 or part thereof in excess of Rs. 10,000 up to Rs. 30,000 … And for every Rs. 10,000 or part thereof in excess of Rs. 30,000 … …	0 6 0 0 10 0 0 12 0 1 0 0 1 8 0 1 8 0 3 0 0 6 0 0	0 2 0 0 3 0 0 5 0 0 6 0 0 8 0 0 12 0 0 12 0 1 8 0 3 0 0	0 2 0 0 2 0 0 4 0 0 4 0 0 6 0 0 8 0 0 8 0 1 0 0 2 0 0
	(c). When payable at more than one year after date or sight … …	The same duty as a Bond (No. 13) for the amount of such bill or note.
12. BILL OF LADING … See Exemption, Schedule II (No. 7).	… … …	For annas. If a Bill of Lading is drawn in parts, the proper stamp therefor must be borne by each one of the set.
13. BOND (not otherwise provided for by this Act ³[or by the Court-fees Act, 1870]) … See Administration-Bond (No. 2). Customs-Bond (No. 24), Indemnity-Bond (No. 28), Security-Bond (No. 14). See Exemptions, Schedule II (No. 8).	When the amount or value secured does not exceed … … Rs. 10 When such amount or value exceeds Rs. 10, but does not exceed … 50 When such amount or value exceeds Rs. 50, but does not exceed … 100 and for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000	Two annas. For annas. Eight annas. Eight annas. Two rupees eight annas.
14. BOND OR MORT-/GAGE-DEED executed by way of security for the due execution of an office, or to account for money received by virtue thereof … … See Exemption, Schedule II (Nos. 8 and 12).	(a.) When the amount Rs. secured does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13). Five rupees.
15. BOTTOMRY-BOND that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage…	… … …	The same duty as a Bond (No. 13).
16. CERTIFICATE OF SALE 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 a Conveyance (No. 21) for a consideration equal to the amount of the purchase-money ⁴[only].
17. 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 Company or Association, or to become proprietor of shares, scrip or stock in or of any Company or Association …	… … …	One anna.
18. 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 … …	… … …	One rupee.
19. CHEQUE, for an amount exceeding twenty rupees …	… … …	One anna.
20. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license, for the benefit of his creditors …	… … …	Ten rupee.
21. CONVEYANCE, not being a TRANSFER mentioned in No. 60 … See Exemptions, Schedule II (Nos. 5 and 17). CO-PARTNERSHIP …	When the amount of the consideration for such conveyance he set forth therein does not exceed Rs. 50 When it exceeds Rs. 50 but does not exceed … 100 for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000 See Instrument, No. 32.	Eight annas. One rupee. One rupee. Five rupee.
22. COPY OR EXTRACT, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees … … See Exemptions, Schedule II (Nos. 9 and 10).	(a.) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee … (b.) In any other case …	Eight annas. One rupee.
23. COUNTERPART OR DUPLICATE of any instrument chargeable with duty, and in respect of which the proper duty has been paid …	(a.) If the duty with which the original instrument is chargeable does not exceed one rupee … (b.) In any other case …	The same duty as is payable on the original. One rupee.
24. CUSTOMS-BOND …	… … …	The same duty as a Security-Bond (No. 14).
25. DECLARATION OF ANY TRUST of or concerning any property, when made by any writing not being a will …	… … …	Fifteen rupees.
26. 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 … DEPOSIT OF TITLE-DEEDS … … DISSOLUTION OF PARTNERSHIP … DUPLICATE …	… … … See Instrument, No. 29. See Instrument. No. 33. See Counterpart, No. 23.	One anna.
27. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT in exercise of powers conferred on such Court by letters patent … See Exemption, Schedule II (No. II). EXCHANGE … EXTRACT … FURTHER CHARGE GIFT … …	In the case of an Advocate or Vakil … … In the case of an Attorney … See Instrument, No. 35. See Copy, No. 22. See Instrument, No. 30. See Instrument, No. 36.	Five hundred rupees. Two hundred and fifty rupees.
28. INDEMNITY-BOND INSPECTOR SHIP-DEED … …	… … … See Composition-deed, No. 20.	The same duty as a Security-Bond (No. 14).
20. INSTRUMENT EVIDENCING AN AGREEMENT TO SECURE THE REPAYMENT OF A LOAN made upon the deposit of title-deeds or other valuable security, or upon the hypothecation of moveable property …	(a.) When such loan is repayable more than three months, but not more than one year, from the date of such instrument. (b.) When such loan is repayable not more than three months from the date of such instrument.	The same duty as a Bill of Exchange (No. 11(b)) for the amount secured. Half the duty payable on a Bill of Exchange (No. 11(b)) for the amount secured.
30. INSTRUMENT IMPOSING A FURTHER CHARGE ON MORTGAGED PROPERTY …	(a.) When the original mortgage is one of the description referred to in No. 44, clause (a), of this schedule. (b.) When such mortgage is one of the description referred to in No. 44, clause (b), of this schedule.	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such instrument. The same duty as a Bond (No. 13) for the amount secured by such instrument.
31. INSTRUMENT OF APPRENTICESHIP, 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, except articles of clerkship (No. 9 of this schedule) … … See Exemption, Schedule II (No. 12(c)).	… … …	Five rupees.
32. INSTRUMENT OF CO-PARTNERSHIP …	… … … …	Ten rupee.
33. INSTRUMENT OF DISSOLUTION OF PARTNERSHIP …	… … …	Five rupees.
34. INSTRUMENT OF DIVORCE, that is to say, any instrument by which any person effects the dissolution of his marriage … …	… … …	One rupee.
35. INSTRUMENT OF EXCHANGE of any property … …	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property of greater value as set forth in such instrument.
36. INSTRUMENT OF GIFT (OTHER THAN A SETTLEMENT OR WILL)	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property as set forth in such instrument.
37. INSTRUMENT OF PARTITION …	… … …	The same duty as a Bond (No. 13) for the amount of the value of the property divided as sot forth in such instrument.
38. INSTRUMENT (OTHER THAN A WILL) CONFERRING OR PURPORTING TO CONFER AN AUTHORITY TO ADOPT INSURANCE …	… … … See Policy, No. 49.	Ten rupee.
39. LEASE. See Agreement to lease (No. 4). See Exemptions, Schedule II (No. 13).	(a) Where toy such lease the rent is fixed and no premium is paid or delivered and such lease purports to he for a term- of less than one year … of not less than one year, but not more than three years … exceeding three years … (b) Where by such lease the rent is fixed and no premium is paid or delivered and such lease does not purport to be for any definite term … (c) Where the lease is granted for a fine or premium, and where no rent is reserved … … (d) Where the lease, is granted for a fine or premium in addition to rent reserved … …	The same duty as a Bond (No. 13) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No. 13) for the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium as set forth in the lease. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such line or, premium as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium had been paid or delivered: Provided that, 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.
40. 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 …	… … …	One anna.
41. 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 anna.
42. LETTER OF LICENSE, that is to say, any agreement between a debtor and his ereditors 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.
43. MEMORANDUM OF ASSOCIATION OF A COMPANY …	… … …	Fifteen rupees.
44. MORTGAGE-DEED not provided for No. 14, No. 15, No. 29 or No. 55 of this schedule. See Exemptions, Schedule II (No. 12 and No. 14(b)).	(a) When at the time of execution possession of the property or any part of the property comprised in such deed is given by the mortagagor or agreed to he given … … (b) When at the time of execution possession is not given or agreed to be given as aforesaid … …	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 13) for the amount secured by such deed.
45. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.
46. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal of any goods, stock or marketable security exceeding in value twenty rupees … …	… … …	One anna.
47. NOTE OF PROTEST BY THE MASTER OF A SHIP … PARTITION … PARTNERSHIP …	… … … See Instrument, No. 37. See Instrument, Nos. 32 and 33.	Eight annas.
48. PETITION FOR LEAVE TO FILE A SPECIFICATION OF AN INVENTION, or for the extension of the term of the exclusive ??? …	… … …	???
		If drawn singly.	If drawn induplicate, for each part.
49. POLICY OF INSURANCE … … See Exemption, Schedule II (No. 14(a)).	(a). In the case of Sea-insurance- When the amount insured does not exceed .. Rs. 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of 1,000 (b). In the case of any other insurance- When the amount insured does not Rs. exceed … 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of … 1,000	Rs. A. P. 0 4 0 0 4 0 0 6 0 0 6 0	Rs. A. P. 0 2 0 0 2 0 0 3 0 0 3 0
(a). When executed for the sole purpose of procuring the presentation of one or more documents for registration in relation to a single transaction … (b). When authorizing one person or more to act in a single transaction other than that mentioned in (a) (c.) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally … (d.) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally … … (e.) In any other case …		Eight annas. One rupee. Five rupees. Ten rupees. One rupee for each person authorized
Explanation.-For the purposes of this number more persons than one when belonging to the same firm shall be deemed to be one person.
PROMISSORY NOTE	See Bill of Exchange, No. 11.
PROTEST, 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 … …	See Notarial Act, No. 45.
PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such …	See Notarial Act, No. 45.
51. PROXY empowering any person to vote at any one meeting of- (a.) Members of a Company whose stock or funds is or are divided into shares and transferable: (b.) Municipal Commissioners: (c.) Proprietors, Members or Contributors to the funds of any Institution …	… … …	One anna.
52. RECEIPT FOR ANY MONEY OR OTHER PROPERTY THE AMOUNT OR VALUE OF WHICH EXCEEDS TWENTY RUPEES See Exemptions, Schedule II (No. 15).	… … …	One anna.
53. BE-CONVEYANCE OF MORTGAGED PROPERTY …	(a.) If the consideration for which the property was mortgaged does not exceed … Rs. 1,000 (b.) In any other case …	The same duty as a Conveyance (No. 21) for the amount of such consideration as set forth in the re-conveyance. Ten rupees.
54. RELEASE, that is to say, any instrument whereby a person renounces a claim upon any other person or against any specified property …	(a.) If the amount or value of the claim does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13) for such amount or value as set forth in the release. Five rupees.
55. RESPONDENTIA-BOND, that is to say, any instrument securing a loan on the cargo laden or to he laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination …	… … …	The same duty as a Bond (No. 13).
56. REVOCATION OF ANY TRUST of or concerning any property by any instrument other than a Will … …	… … …	Ten rupees.
57. SETTLEMENT …	… … …	The same duty as a Bond (No. 13) for a sum equal to the amount or value of the property settled as set forth in such settlement.
58. SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel … SPECIFICATION …	… … … See Petition, No. 48.	One anna.
59. SURRENDER OF LEASE … … See Exemption, Schedule II (No. 16).	(a.) When the duty with which the lease is chargeable does not exceed five rupees … … (b.) In any other case …	Fifteen rupees.
60. TRANSFER … See Exemptions, Schedule (No. 17). TRUST … … VALUATION …	(a.) Of shares in a Company or Association … (b.) Of any interest secured by a Bond, Lease, Mortgage-deed or Policy of Insurance- 1. If the duty on such Bond, Lease, Mortgage-deed or Policy does not exceed five rupees … 2. In any other case … (c.) Of any property under the Administrator General's Act, 1874, section 31 … (d.) Of any trust-property from one trustee to another trustee without consideration … … See Declaration, No. 25. Revocation, No. 56. See Appraisement, No. 7.	One-quarter of the duty payable on a Conveyance (No. 21). The duty with which such Bond, Lease Mortgage-deed or Policy of Insurance is chargeable. Five rupees. Ten rupees. Five rupees.
61. 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 …	… … …

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Prior to Amendment by Act 12 of 1891, Schedule 1 read as:

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Schedule I

Stamp-duty on Instruments.

(See section 5).

Description of Instrument.	Proper Stamp-duty.
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 … …	… … …	One anns.
2. ADMINISTRATION-BOND … … ADOPTION-DEED …	¹[including a bond given under section 256 of the Indian Succession Act, 1865 (X of 1865), Section 6 of the Government Saving Banks Act, 1873 (V of 1873), Section 78 of the Probate and Administration Act, 1881 (V of 1881), or Section 9 or Section 10 of the Succession Certificate Act, 1889 (VII of 1889)].] See Instrument, No. 38.	The same duty as a Security-Bond (No. 14).
3. AFFIDAVIT or declaration in writing on oath or affirmation made before a person authorized by law to administer an oath … See Exemptions, Schedule II (No. 1).	… … …	One rupee.
4. AGREEMENT TO LEASE … …	… … …	The same duty as a Lease (No. 39).
5. AGREEMENT OK MEMORANDUM OF AN AGREEMENT … See Exemptions, Schedule II (No. 2).	(a.) If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange … (b.) Whereby the owner or occupier of land in a village in the Bombay Presidency agrees to relinquish his rights therein to the Government, and to accept rights in other land in exchange for the right so relinquished … (c.) If not otherwise provided for by this Act …	One anna. For annas. Eight annas.
6. APPOINTMENT, in execution of a power, whether of trustees or of property moveable or immoveable, where made by any writing not being a Will …	… … …	Fifteen rupees.
7. APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit … … See Exemptions, Schedule II (Nos. 3 & 4). APPRENTICESHIP-DEED … …	… … … See Instrument, No. 31.	The same duty as an Award (No. 10).
8. ARTICLES OF ASSOCIATION OF A COMPANY …	… … …	Twenty-five rupees.
9. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Attorney in any High Court… ASSIGNMENT … AUTHORITY TO ADOPT … …	… … … See Conveyance, No. 21 and Transfer, No. 60. See Instrument, No. 38.	Two hundred and fifty rupees.
10. AWARD, that is to say, any decision, in writing by an arbitrator or umpire on a reference made otherwise than by an order of the Court in the course of a suit … See Exemption, Schedule II (No. 6).	(a.) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000 … (b.) In any other case …	The same duty as a bond (No. 13) for such amount. Five rupees.
	(a.) When payable on demand and the amount exceeds Rs. 20 … …	One anna.
	(b.) When payable otherwise than on demand, but not more than one year after date or sight.	If drawn singly. If drawn in set of two, for each part of the set. If drawn in set of three, for each part of the set.
	If the amount of the Rs. bill or note does not exceed 200	Rs. A. P. 0 2 0	Rs. A.P. 0 1 0	Rs. A. P. 0 1 0
	If it exceeds 200 and does not exceed 400	0 4 0	0 2 0	0 2 0
11. BILL OF EX-CHANGE OB PROMISSORY NOTE, not being a cheque, bond, bank-note or currency-note … …	If it exceeds 400 600 If it exceeds 600 1,000 If it exceeds 1,000 1,200 If it exceeds 1,200 1,600 If it exceeds 1,600 2,500 For every Rs. 2,500 or part thereof in excess of Rs. 2,500 up to Rs. 10,000 … For every Rs. 5,000 or part thereof in excess of Rs. 10,000 up to Rs. 30,000 … And for every Rs. 10,000 or part thereof in excess of Rs. 30,000 … …	0 6 0 0 10 0 0 12 0 1 0 0 1 8 0 1 8 0 3 0 0 6 0 0	0 2 0 0 3 0 0 5 0 0 6 0 0 8 0 0 12 0 0 12 0 1 8 0 3 0 0	0 2 0 0 2 0 0 4 0 0 4 0 0 6 0 0 8 0 0 8 0 1 0 0 2 0 0
	(c). When payable at more than one year after date or sight … …	The same duty as a Bond (No. 13) for the amount of such bill or note.
12. BILL OF LADING … See Exemption, Schedule II (No. 7).	… … …	For annas. If a Bill of Lading is drawn in parts, the proper stamp therefor must be borne by each one of the set.
13. BOND (not otherwise provided for by this Act) … See Administration-Bond (No. 2). Customs-Bond (No. 24), Indemnity-Bond (No. 28), Security-Bond (No. 14). See Exemptions, Schedule II (No. 8).	When the amount or value secured does not exceed … … Rs. 10 When such amount or value exceeds Rs. 10, but does not exceed … 50 When such amount or value exceeds Rs. 50, but does not exceed … 100 and for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000	Two annas. For annas. Eight annas. Eight annas. Two rupees eight annas.
14. BOND OR MORT-/GAGE-DEED executed by way of security for the due execution of an office, or to account for money received by virtue thereof … … See Exemption, Schedule II (Nos. 8 and 12).	(a.) When the amount Rs. secured does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13). Five rupees.
15. BOTTOMRY-BOND that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage…	… … …	The same duty as a Bond (No. 13).
16. CERTIFICATE OF SALE 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 a Conveyance (No. 21) for a consideration equal to the amount of the purchase-money.
17. 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 Company or Association, or to become proprietor of shares, scrip or stock in or of any Company or Association …	… … …	One anna.
18. 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 … …	… … …	One rupee.
19. CHEQUE, for an amount exceeding twenty rupees …	… … …	One anna.
20. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license, for the benefit of his creditors …	… … …	Ten rupee.
21. CONVEYANCE, not being a TRANSFER mentioned in No. 60 … See Exemptions, Schedule II (Nos. 5 and 17). CO-PARTNERSHIP …	When the amount of the consideration for such conveyance he set forth therein does not exceed Rs. 50 When it exceeds Rs. 50 but does not exceed … 100 for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000 See Instrument, No. 32.	Eight annas. One rupee. One rupee. Five rupee.
22. COPY OR EXTRACT, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees … … See Exemptions, Schedule II (Nos. 9 and 10).	(a.) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee … (b.) In any other case …	Eight annas. One rupee.
23. COUNTERPART OR DUPLICATE of any instrument chargeable with duty, and in respect of which the proper duty has been paid …	(a.) If the duty with which the original instrument is chargeable does not exceed one rupee … (b.) In any other case …	The same duty as is payable on the original. One rupee.
24. CUSTOMS-BOND …	… … …	The same duty as a Security-Bond (No. 14).
25. DECLARATION OF ANY TRUST of or concerning any property, when made by any writing not being a will …	… … …	Fifteen rupees.
26. 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 … DEPOSIT OF TITLE-DEEDS … … DISSOLUTION OF PARTNERSHIP … DUPLICATE …	… … … See Instrument, No. 29. See Instrument. No. 33. See Counterpart, No. 23.	One anna.
27. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT in exercise of powers conferred on such Court by letters patent … See Exemption, Schedule II (No. II). EXCHANGE … EXTRACT … FURTHER CHARGE GIFT … …	In the case of an Advocate or Vakil … … In the case of an Attorney … See Instrument, No. 35. See Copy, No. 22. See Instrument, No. 30. See Instrument, No. 36.	Five hundred rupees. Two hundred and fifty rupees.
28. INDEMNITY-BOND INSPECTOR SHIP-DEED … …	… … … See Composition-deed, No. 20.	The same duty as a Security-Bond (No. 14).
20. INSTRUMENT EVIDENCING AN AGREEMENT TO SECURE THE REPAYMENT OF A LOAN made upon the deposit of title-deeds or other valuable security, or upon the hypothecation of moveable property …	(a.) When such loan is repayable more than three months, but not more than one year, from the date of such instrument. (b.) When such loan is repayable not more than three months from the date of such instrument.	The same duty as a Bill of Exchange (No. 11(b)) for the amount secured. Half the duty payable on a Bill of Exchange (No. 11(b)) for the amount secured.
30. INSTRUMENT IMPOSING A FURTHER CHARGE ON MORTGAGED PROPERTY …	(a.) When the original mortgage is one of the description referred to in No. 44, clause (a), of this schedule. (b.) When such mortgage is one of the description referred to in No. 44, clause (b), of this schedule.	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such instrument. The same duty as a Bond (No. 13) for the amount secured by such instrument.
31. INSTRUMENT OF APPRENTICESHIP, 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, except articles of clerkship (No. 9 of this schedule) … … See Exemption, Schedule II (No. 12(c)).	… … …	Five rupees.
32. INSTRUMENT OF CO-PARTNERSHIP …	… … … …	Ten rupee.
33. INSTRUMENT OF DISSOLUTION OF PARTNERSHIP …	… … …	Five rupees.
34. INSTRUMENT OF DIVORCE, that is to say, any instrument by which any person effects the dissolution of his marriage … …	… … …	One rupee.
35. INSTRUMENT OF EXCHANGE of any property … …	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property of greater value as set forth in such instrument.
36. INSTRUMENT OF GIFT (OTHER THAN A SETTLEMENT OR WILL)	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property as set forth in such instrument.
37. INSTRUMENT OF PARTITION …	… … …	The same duty as a Bond (No. 13) for the amount of the value of the property divided as sot forth in such instrument.
38. INSTRUMENT (OTHER THAN A WILL) CONFERRING OR PURPORTING TO CONFER AN AUTHORITY TO ADOPT INSURANCE …	… … … See Policy, No. 49.	Ten rupee.
39. LEASE. See Agreement to lease (No. 4). See Exemptions, Schedule II (No. 13).	(a) Where toy such lease the rent is fixed and no premium is paid or delivered and such lease purports to he for a term- of less than one year … of not less than one year, but not more than three years … exceeding three years … (b) Where by such lease the rent is fixed and no premium is paid or delivered and such lease does not purport to be for any definite term … (c) Where the lease is granted for a fine or premium, and where no rent is reserved … … (d) Where the lease, is granted for a fine or premium in addition to rent reserved … …	The same duty as a Bond (No. 13) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No. 13) for the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium as set forth in the lease. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such line or, premium as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium had been paid or delivered: Provided that, 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.
40. 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 …	… … …	One anna.
41. 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 anna.
42. LETTER OF LICENSE, that is to say, any agreement between a debtor and his ereditors 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.
43. MEMORANDUM OF ASSOCIATION OF A COMPANY …	… … …	Fifteen rupees.
44. MORTGAGE-DEED not provided for No. 14, No. 15, No. 29 or No. 55 of this schedule. See Exemptions, Schedule II (No. 12 and No. 14(b)).	(a) When at the time of execution possession of the property or any part of the property comprised in such deed is given by the mortagagor or agreed to he given … … (b) When at the time of execution possession is not given or agreed to be given as aforesaid … …	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 13) for the amount secured by such deed.
45. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.
46. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal of any goods, stock or marketable security exceeding in value twenty rupees … …	… … …	One anna.
47. NOTE OF PROTEST BY THE MASTER OF A SHIP … PARTITION … PARTNERSHIP …	… … … See Instrument, No. 37. See Instrument, Nos. 32 and 33.	Eight annas.
48. PETITION FOR LEAVE TO FILE A SPECIFICATION OF AN INVENTION, or for the extension of the term of the exclusive ??? …	… … …	???
		If drawn singly.	If drawn induplicate, for each part.
49. POLICY OF INSURANCE … … See Exemption, Schedule II (No. 14(a)).	(a). In the case of Sea-insurance- When the amount insured does not exceed .. Rs. 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of 1,000 (b). In the case of any other insurance- When the amount insured does not Rs. exceed … 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of … 1,000	Rs. A. P. 0 4 0 0 4 0 0 6 0 0 6 0	Rs. A. P. 0 2 0 0 2 0 0 3 0 0 3 0
(a). When executed for the sole purpose of procuring the presentation of one or more documents for registration in relation to a single transaction … (b). When authorizing one person or more to act in a single transaction other than that mentioned in (a) (c.) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally … (d.) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally … … (e.) In any other case …		Eight annas. One rupee. Five rupees. Ten rupees. One rupee for each person authorized
Explanation.-For the purposes of this number more persons than one when belonging to the same firm shall be deemed to be one person.
PROMISSORY NOTE	See Bill of Exchange, No. 11.
PROTEST, 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 … …	See Notarial Act, No. 45.
PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such …	See Notarial Act, No. 45.
51. PROXY empowering any person to vote at any one meeting of- (a.) Members of a Company whose stock or funds is or are divided into shares and transferable: (b.) Municipal Commissioners: (c.) Proprietors, Members or Contributors to the funds of any Institution …	… … …	One anna.
52. RECEIPT FOR ANY MONEY OR OTHER PROPERTY THE AMOUNT OR VALUE OF WHICH EXCEEDS TWENTY RUPEES See Exemptions, Schedule II (No. 15).	… … …	One anna.
53. BE-CONVEYANCE OF MORTGAGED PROPERTY …	(a.) If the consideration for which the property was mortgaged does not exceed … Rs. 1,000 (b.) In any other case …	The same duty as a Conveyance (No. 21) for the amount of such consideration as set forth in the re-conveyance. Ten rupees.
54. RELEASE, that is to say, any instrument whereby a person renounces a claim upon any other person or against any specified property …	(a.) If the amount or value of the claim does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13) for such amount or value as set forth in the release. Five rupees.
55. RESPONDENTIA-BOND, that is to say, any instrument securing a loan on the cargo laden or to he laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination …	… … …	The same duty as a Bond (No. 13).
56. REVOCATION OF ANY TRUST of or concerning any property by any instrument other than a Will … …	… … …	Ten rupees.
57. SETTLEMENT …	… … …	The same duty as a Bond (No. 13) for a sum equal to the amount or value of the property settled as set forth in such settlement.
58. SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel … SPECIFICATION …	… … … See Petition, No. 48.	One anna.
59. SURRENDER OF LEASE … … See Exemption, Schedule II (No. 16).	(a.) When the duty with which the lease is chargeable does not exceed five rupees … … (b.) In any other case …	Fifteen rupees.
60. TRANSFER … See Exemptions, Schedule (No. 17). TRUST … … VALUATION …	(a.) Of shares in a Company or Association … (b.) Of any interest secured by a Bond, Lease, Mortgage-deed or Policy of Insurance- 1. If the duty on such Bond, Lease, Mortgage-deed or Policy does not exceed five rupees … 2. In any other case … (c.) Of any property under the Administrator General's Act, 1874, section 31 … (d.) Of any trust-property from one trustee to another trustee without consideration … … See Declaration, No. 25. Revocation, No. 56. See Appraisement, No. 7.	One-quarter of the duty payable on a Conveyance (No. 21). The duty with which such Bond, Lease Mortgage-deed or Policy of Insurance is chargeable. Five rupees. Ten rupees. Five rupees.
61. 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 …	… … …

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Prior to Amendment by Act 6 of 1889, Schedule I read as:

_______________________________________________________________________

Schedule I

Stamp-duty on Instruments.

(See section 5).

Description of Instrument.	Proper Stamp-duty.
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 … …	… … …	One anns.
2. ADMINISTRATION-BOND … … ADOPTION-DEED …	… … … See Instrument, No. 38.	The same duty as a Security-Bond (No. 14).
3. AFFIDAVIT or declaration in writing on oath or affirmation made before a person authorized by law to administer an oath … See Exemptions, Schedule II (No. 1).	… … …	One rupee.
4. AGREEMENT TO LEASE … …	… … …	The same duty as a Lease (No. 39).
5. AGREEMENT OK MEMORANDUM OF AN AGREEMENT … See Exemptions, Schedule II (No. 2).	(a.) If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange … (b.) Whereby the owner or occupier of land in a village in the Bombay Presidency agrees to relinquish his rights therein to the Government, and to accept rights in other land in exchange for the right so relinquished … (c.) If not otherwise provided for by this Act …	One anna. For annas. Eight annas.
6. APPOINTMENT, in execution of a power, whether of trustees or of property moveable or immoveable, where made by any writing not being a Will …	… … …	Fifteen rupees.
7. APPRAISEMENT or valuation made otherwise than under an order of the Court in the course of a suit … … See Exemptions, Schedule II (Nos. 3 & 4). APPRENTICESHIP-DEED … …	… … … See Instrument, No. 31.	The same duty as an Award (No. 10).
8. ARTICLES OF ASSOCIATION OF A COMPANY …	… … …	Twenty-five rupees.
9. ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an Attorney in any High Court… ASSIGNMENT … AUTHORITY TO ADOPT … …	… … … See Conveyance, No. 21 and Transfer, No. 60. See Instrument, No. 38.	Two hundred and fifty rupees.
10. AWARD, that is to say, any decision, in writing by an arbitrator or umpire on a reference made otherwise than by an order of the Court in the course of a suit … See Exemption, Schedule II (No. 6).	(a.) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000 … (b.) In any other case …	The same duty as a bond (No. 13) for such amount. Five rupees.
	(a.) When payable on demand and the amount exceeds Rs. 20 … …	One anna.
	(b.) When payable otherwise than on demand, but not more than one year after date or sight.	If drawn singly. If drawn in set of two, for each part of the set. If drawn in set of three, for each part of the set.
	If the amount of the Rs. bill or note does not exceed 200	Rs. A. P. 0 2 0	Rs. A.P. 0 1 0	Rs. A. P. 0 1 0
	If it exceeds 200 and does not exceed 400	0 4 0	0 2 0	0 2 0
11. BILL OF EX-CHANGE OB PROMISSORY NOTE, not being a cheque, bond, bank-note or currency-note … …	If it exceeds 400 600 If it exceeds 600 1,000 If it exceeds 1,000 1,200 If it exceeds 1,200 1,600 If it exceeds 1,600 2,500 For every Rs. 2,500 or part thereof in excess of Rs. 2,500 up to Rs. 10,000 … For every Rs. 5,000 or part thereof in excess of Rs. 10,000 up to Rs. 30,000 … And for every Rs. 10,000 or part thereof in excess of Rs. 30,000 … …	0 6 0 0 10 0 0 12 0 1 0 0 1 8 0 1 8 0 3 0 0 6 0 0	0 2 0 0 3 0 0 5 0 0 6 0 0 8 0 0 12 0 0 12 0 1 8 0 3 0 0	0 2 0 0 2 0 0 4 0 0 4 0 0 6 0 0 8 0 0 8 0 1 0 0 2 0 0
	(c). When payable at more than one year after date or sight … …	The same duty as a Bond (No. 13) for the amount of such bill or note.
12. BILL OF LADING … See Exemption, Schedule II (No. 7).	… … …	For annas. If a Bill of Lading is drawn in parts, the proper stamp therefor must be borne by each one of the set.
13. BOND (not otherwise provided for by this Act) … See Administration-Bond (No. 2). Customs-Bond (No. 24), Indemnity-Bond (No. 28), Security-Bond (No. 14). See Exemptions, Schedule II (No. 8).	When the amount or value secured does not exceed … … Rs. 10 When such amount or value exceeds Rs. 10, but does not exceed … 50 When such amount or value exceeds Rs. 50, but does not exceed … 100 and for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000	Two annas. For annas. Eight annas. Eight annas. Two rupees eight annas.
14. BOND OR MORT-/GAGE-DEED executed by way of security for the due execution of an office, or to account for money received by virtue thereof … … See Exemption, Schedule II (Nos. 8 and 12).	(a.) When the amount Rs. secured does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13). Five rupees.
15. BOTTOMRY-BOND that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage…	… … …	The same duty as a Bond (No. 13).
16. CERTIFICATE OF SALE 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 a Conveyance (No. 21) for a consideration equal to the amount of the purchase-money.
17. 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 Company or Association, or to become proprietor of shares, scrip or stock in or of any Company or Association …	… … …	One anna.
18. 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 … …	… … …	One rupee.
19. CHEQUE, for an amount exceeding twenty rupees …	… … …	One anna.
20. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of license, for the benefit of his creditors …	… … …	Ten rupee.
21. CONVEYANCE, not being a TRANSFER mentioned in No. 60 … See Exemptions, Schedule II (Nos. 5 and 17). CO-PARTNERSHIP …	When the amount of the consideration for such conveyance he set forth therein does not exceed Rs. 50 When it exceeds Rs. 50 but does not exceed … 100 for every Rs. 100 or part thereof in excess of Rs. 100 up to … 1,000 and for every Rs. 500 or part thereof in excess of 1,000 See Instrument, No. 32.	Eight annas. One rupee. One rupee. Five rupee.
22. COPY OR EXTRACT, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to Court-fees … … See Exemptions, Schedule II (Nos. 9 and 10).	(a.) If the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed one rupee … (b.) In any other case …	Eight annas. One rupee.
23. COUNTERPART OR DUPLICATE of any instrument chargeable with duty, and in respect of which the proper duty has been paid …	(a.) If the duty with which the original instrument is chargeable does not exceed one rupee … (b.) In any other case …	The same duty as is payable on the original. One rupee.
24. CUSTOMS-BOND …	… … …	The same duty as a Security-Bond (No. 14).
25. DECLARATION OF ANY TRUST of or concerning any property, when made by any writing not being a will …	… … …	Fifteen rupees.
26. 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 … DEPOSIT OF TITLE-DEEDS … … DISSOLUTION OF PARTNERSHIP … DUPLICATE …	… … … See Instrument, No. 29. See Instrument. No. 33. See Counterpart, No. 23.	One anna.
27. ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT in exercise of powers conferred on such Court by letters patent … See Exemption, Schedule II (No. II). EXCHANGE … EXTRACT … FURTHER CHARGE GIFT … …	In the case of an Advocate or Vakil … … In the case of an Attorney … See Instrument, No. 35. See Copy, No. 22. See Instrument, No. 30. See Instrument, No. 36.	Five hundred rupees. Two hundred and fifty rupees.
28. INDEMNITY-BOND INSPECTOR SHIP-DEED … …	… … … See Composition-deed, No. 20.	The same duty as a Security-Bond (No. 14).
20. INSTRUMENT EVIDENCING AN AGREEMENT TO SECURE THE REPAYMENT OF A LOAN made upon the deposit of title-deeds or other valuable security, or upon the hypothecation of moveable property …	(a.) When such loan is repayable more than three months, but not more than one year, from the date of such instrument. (b.) When such loan is repayable not more than three months from the date of such instrument.	The same duty as a Bill of Exchange (No. 11(b)) for the amount secured. Half the duty payable on a Bill of Exchange (No. 11(b)) for the amount secured.
30. INSTRUMENT IMPOSING A FURTHER CHARGE ON MORTGAGED PROPERTY …	(a.) When the original mortgage is one of the description referred to in No. 44, clause (a), of this schedule. (b.) When such mortgage is one of the description referred to in No. 44, clause (b), of this schedule.	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such instrument. The same duty as a Bond (No. 13) for the amount secured by such instrument.
31. INSTRUMENT OF APPRENTICESHIP, 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, except articles of clerkship (No. 9 of this schedule) … … See Exemption, Schedule II (No. 12(c)).	… … …	Five rupees.
32. INSTRUMENT OF CO-PARTNERSHIP …	… … … …	Ten rupee.
33. INSTRUMENT OF DISSOLUTION OF PARTNERSHIP …	… … …	Five rupees.
34. INSTRUMENT OF DIVORCE, that is to say, any instrument by which any person effects the dissolution of his marriage … …	… … …	One rupee.
35. INSTRUMENT OF EXCHANGE of any property … …	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property of greater value as set forth in such instrument.
36. INSTRUMENT OF GIFT (OTHER THAN A SETTLEMENT OR WILL)	… … …	The same duty as a Conveyance (No. 21) for a consideration equal to the value of the property as set forth in such instrument.
37. INSTRUMENT OF PARTITION …	… … …	The same duty as a Bond (No. 13) for the amount of the value of the property divided as sot forth in such instrument.
38. INSTRUMENT (OTHER THAN A WILL) CONFERRING OR PURPORTING TO CONFER AN AUTHORITY TO ADOPT INSURANCE …	… … … See Policy, No. 49.	Ten rupee.
39. LEASE. See Agreement to lease (No. 4). See Exemptions, Schedule II (No. 13).	(a) Where toy such lease the rent is fixed and no premium is paid or delivered and such lease purports to he for a term- of less than one year … of not less than one year, but not more than three years … exceeding three years … (b) Where by such lease the rent is fixed and no premium is paid or delivered and such lease does not purport to be for any definite term … (c) Where the lease is granted for a fine or premium, and where no rent is reserved … … (d) Where the lease, is granted for a fine or premium in addition to rent reserved … …	The same duty as a Bond (No. 13) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No. 13) for the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium as set forth in the lease. The same duty as a Conveyance (No. 21) for a consideration equal to the amount or value of such line or, premium as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium had been paid or delivered: Provided that, 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.
40. 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 …	… … …	One anna.
41. 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 anna.
42. LETTER OF LICENSE, that is to say, any agreement between a debtor and his ereditors 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.
43. MEMORANDUM OF ASSOCIATION OF A COMPANY …	… … …	Fifteen rupees.
44. MORTGAGE-DEED not provided for No. 14, No. 15, No. 29 or No. 55 of this schedule. See Exemptions, Schedule II (No. 12 and No. 14(b)).	(a) When at the time of execution possession of the property or any part of the property comprised in such deed is given by the mortagagor or agreed to he given … … (b) When at the time of execution possession is not given or agreed to be given as aforesaid … …	The same duty as a Conveyance (No. 21) for a consideration equal to the amount secured by such deed. The same duty as a Bond (No. 13) for the amount secured by such deed.
45. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.
46. NOTE OR MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal of any goods, stock or marketable security exceeding in value twenty rupees … …	… … …	One anna.
47. NOTE OF PROTEST BY THE MASTER OF A SHIP … PARTITION … PARTNERSHIP …	… … … See Instrument, No. 37. See Instrument, Nos. 32 and 33.	Eight annas.
48. PETITION FOR LEAVE TO FILE A SPECIFICATION OF AN INVENTION, or for the extension of the term of the exclusive ??? …	… … …	???
		If drawn singly.	If drawn induplicate, for each part.
49. POLICY OF INSURANCE … … See Exemption, Schedule II (No. 14(a)).	(a). In the case of Sea-insurance- When the amount insured does not exceed .. Rs. 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of 1,000 (b). In the case of any other insurance- When the amount insured does not Rs. exceed … 1,000 And for every further sum of Rs. 1,000 or part thereof in excess of … 1,000	Rs. A. P. 0 4 0 0 4 0 0 6 0 0 6 0	Rs. A. P. 0 2 0 0 2 0 0 3 0 0 3 0
(a). When executed for the sole purpose of procuring the presentation of one or more documents for registration in relation to a single transaction … (b). When authorizing one person or more to act in a single transaction other than that mentioned in (a) (c.) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally … (d.) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally … … (e.) In any other case …		Eight annas. One rupee. Five rupees. Ten rupees. One rupee for each person authorized
Explanation.-For the purposes of this number more persons than one when belonging to the same firm shall be deemed to be one person.
PROMISSORY NOTE	See Bill of Exchange, No. 11.
PROTEST, 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 … …	See Notarial Act, No. 45.
PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such …	See Notarial Act, No. 45.
51. PROXY empowering any person to vote at any one meeting of- (a.) Members of a Company whose stock or funds is or are divided into shares and transferable: (b.) Municipal Commissioners: (c.) Proprietors, Members or Contributors to the funds of any Institution …	… … …	One anna.
52. RECEIPT FOR ANY MONEY OR OTHER PROPERTY THE AMOUNT OR VALUE OF WHICH EXCEEDS TWENTY RUPEES See Exemptions, Schedule II (No. 15).	… … …	One anna.
53. BE-CONVEYANCE OF MORTGAGED PROPERTY …	(a.) If the consideration for which the property was mortgaged does not exceed … Rs. 1,000 (b.) In any other case …	The same duty as a Conveyance (No. 21) for the amount of such consideration as set forth in the re-conveyance. Ten rupees.
54. RELEASE, that is to say, any instrument whereby a person renounces a claim upon any other person or against any specified property …	(a.) If the amount or value of the claim does not exceed … 1,000 (b.) In any other case …	The same duty as a Bond (No. 13) for such amount or value as set forth in the release. Five rupees.
55. RESPONDENTIA-BOND, that is to say, any instrument securing a loan on the cargo laden or to he laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination …	… … …	The same duty as a Bond (No. 13).
56. REVOCATION OF ANY TRUST of or concerning any property by any instrument other than a Will … …	… … …	Ten rupees.
57. SETTLEMENT …	… … …	The same duty as a Bond (No. 13) for a sum equal to the amount or value of the property settled as set forth in such settlement.
58. SHIPPING-ORDER for or relating to the conveyance of goods on board of any vessel … SPECIFICATION …	… … … See Petition, No. 48.	One anna.
59. SURRENDER OF LEASE … … See Exemption, Schedule II (No. 16).	(a.) When the duty with which the lease is chargeable does not exceed five rupees … … (b.) In any other case …	Fifteen rupees.
60. TRANSFER … See Exemptions, Schedule (No. 17). TRUST … … VALUATION …	(a.) Of shares in a Company or Association … (b.) Of any interest secured by a Bond, Lease, Mortgage-deed or Policy of Insurance- 1. If the duty on such Bond, Lease, Mortgage-deed or Policy does not exceed five rupees … 2. In any other case … (c.) Of any property under the Administrator General's Act, 1874, section 31 … (d.) Of any trust-property from one trustee to another trustee without consideration … … See Declaration, No. 25. Revocation, No. 56. See Appraisement, No. 7.	One-quarter of the duty payable on a Conveyance (No. 21). The duty with which such Bond, Lease Mortgage-deed or Policy of Insurance is chargeable. Five rupees. Ten rupees. Five rupees.
61. 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 …	… … …

1 Added by Act 6 of 1889, S. 18(3)

2 Subs. by Act 12 of 1891, S. 2(2) and Sch. II.

3 Added by Act 6 of 1889, S. 18(4)

4 Added by Act 6 of 1889, S. 6.

5 Ins. by Act 9 of 1884, S. 10(1).

6 Added by Act 13 of 1897, S. 2.

7 Article 48, repealed by Act 5 of 1888, S. 2 and Sch. I.

Schedule 2

Schedule II

Instruments exempted from Stamp-duty-continued.

(b) headmen nominated under rules framed in accordance with Bengal Act III of 1876, section 99, for the due performance of their duties under that Act;

(c) any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem.

9. Copy of any paper which a public officer is expressly required by law make or furnish for record in any public office or for any public purpose.

10. ¹[Repealed].

11. Entry-

(a) of an advocate, vakíl or attorney on the roll of any High Court, when he has previously been enrolled in a High Court ³[Repealed];

(b) on the roll of any High Court, as an attorney, of an articled clerk bound as such before this Act comes into force.

12. Instruments-

(a) executed by persons taking advances under the Land Improvement Act, 1871, or by their sureties, as security for the repayment of such advances;

(b) ¹[Repealed]

(c) of apprenticeship executed by a Magistrate under Act XIX of 1850 or by which a person is apprenticed by or at the charge of any public charity.

13. Leases and Counterparts-

(a) Leases of fisheries granted under the Burma Fisheries Act, 1875;

(b) Lease, executed in the case of a cultivator 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 ²[average] annual rent reserved does not exceed one hundred rupees;

14. Letter-

(a) of cover or engagement to issue a policy of insurance:

Provided that, unless such letter or engagement bear the stamp prescribed by this Act for such policy, nothing shall be claimable thereunder, nor shall it be available for any purpose except to compel the delivery of the policy therein mentioned;

(b) of hypothecation accompanying a bill of exchange.

15. Receipt-

(a) endorsed on or contained in any instrument duly stamped, or exempted under this schedule, No. 18, acknowledging the receipt of the consideration-money therein expressed, or the receipt any principal-money, interest or annuity or other periodical payment thereby secured;

(b) for any payment of money without consideration;

(c) for any payment of rent by a cultivator on account of land assessed to Government revenue, or (in the Presidencies of for St. George and Bombay) of inâm lands;

(d) for pay by non-commissioned officers or soldiers of ⁴[Government] Army, or ⁴[Government]'s Indian Army, when serving in such capacity;

(e) for pensions or allowances by persons receiving such pensions allowances in respect of their service as such non-commission officers or soldiers, and not serving the Government in any other capacity;

(f) given by holders of family-certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned officer or soldier either of the said Armies, and serving in such capacity;

(g) given by a headman or lambardar for land-revenue or taxes collected by him;

(h) given for money or securities for money deposited in the hand of any banker, to be accounted for:

Provided the same be not expressed to be received of, or the hands of, any other than the person to whom same is to be accounted for:

Provided also, that this exemption shall not extend to a receipt or acknowledgment for any sum paid or deposit for or upon a letter of allotment of a share, or in respect of call upon any scrip or share of or in any Company or Association, or proposed or intended Company or Association.

16. Surrender of lease when such lease is exempted from duty.

17. Transfers by endorsement-

(a) of a bill of exchange, cheque or promissory note;

(b) of a bill of lading;

(d) of mortgages of rates and taxes authorized by any Act for time being in force in British India;

(e) of securities of the Government of India;

(f) of a warrant for goods (No. 61 of schedule I).

General Exemption.

18. Any instrument executed by, or on behalf of, or in favour of, Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument.

_______________________________________________________________________

Prior to Amendment by Act 9 of 1884, Schedule II read as:

_______________________________________________________________________

Schedule II

Instruments exempted from Stamp-duty-continued.

(b) headmen nominated under rules framed in accordance with Bengal Act III of 1876, section 99, for the due performance of their duties under that Act;

9. Copy of any paper which a public officer is expressly required by law make or furnish for record in any public office or for any public purpose.

10. ¹[Repealed].

11. Entry-

(a) of an advocate, vakíl or attorney on the roll of any High Court, when he has previously been enrolled in a High Court established by Royal Charter;

(b) on the roll of any High Court, as an attorney, of an articled clerk bound as such before this Act comes into force.

12. Instruments-

(a) executed by persons taking advances under the Land Improvement Act, 1871, or by their sureties, as security for the repayment of such advances;

(b) ¹[Repealed]

(c) of apprenticeship executed by a Magistrate under Act XIX of 1850 or by which a person is apprenticed by or at the charge of any public charity.

13. Leases and Counterparts-

(a) Leases of fisheries granted under the Burma Fisheries Act, 1875;

14. Letter-

(a) of cover or engagement to issue a policy of insurance:

(b) of hypothecation accompanying a bill of exchange.

15. Receipt-

(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 Presidencies of for St. George and Bombay) of inâm lands;

(d) for pay by non-commissioned officers or soldiers of Her Majesty Army, or Her Majesty's Indian Army, when serving in such capacity;

(g) given by a headman or lambardar for land-revenue or taxes collected by him;

(h) given for money or securities for money deposited in the hand of any banker, to be accounted for:

Provided the same be not expressed to be received of, or the hands of, any other than the person to whom same is to be accounted for:

16. Surrender of lease when such lease is exempted from duty.

17. Transfers by endorsement-

(a) of a bill of exchange, cheque or promissory note;

(b) of a bill of lading;

(d) of mortgages of rates and taxes authorized by any Act for time being in force in British India;

(e) of securities of the Government of India;

(f) of a warrant for goods (No. 61 of schedule I).

General Exemption.

_______________________________________________________________________

Prior to Amendment by Act 12 of 1891, Schedule II read as:

_______________________________________________________________________

Schedule II

Instruments exempted from Stamp-duty-continued.

(b) headmen nominated under rules framed in accordance with Bengal Act III of 1876, section 99, for the due performance of their duties under that Act;

9. Copy of any paper which a public officer is expressly required by law make or furnish for record in any public office or for any public purpose.

10. Copy of registration of emigrants furnished under section 27 or section 29 of the Indian Emigration Act, 1871.

11. Entry-

(a) of an advocate, vakíl or attorney on the roll of any High Court, when he has previously been enrolled in a High Court established by Royal Charter;

(b) on the roll of any High Court, as an attorney, of an articled clerk bound as such before this Act comes into force.

12. Instruments-

(a) executed by persons taking advances under the Land Improvement Act, 1871, or by their sureties, as security for the repayment of such advances;

(b) executed by officers of Government or their sureties to secure the due execution of an office or the due accounting for money received by virtue thereof;

(c) of apprenticeship executed by a Magistrate under Act XIX of 1850 or by which a person is apprenticed by or at the charge of any public charity.

13. Leases and Counterparts-

(a) Leases of fisheries granted under the Burma Fisheries Act, 1875;

(b) Lease, executed in the case of a cultivator 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 annual rent reserved does not exceed one hundred rupees;

14. Letter-

(a) of cover or engagement to issue a policy of insurance:

(b) of hypothecation accompanying a bill of exchange.

15. Receipt-

(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 Presidencies of for St. George and Bombay) of inâm lands;

(d) for pay by non-commissioned officers or soldiers of Her Majesty Army, or Her Majesty's Indian Army, when serving in such capacity;

(g) given by a headman or lambardar for land-revenue or taxes collected by him;

(h) given for money or securities for money deposited in the hand of any banker, to be accounted for:

Provided the same be not expressed to be received of, or the hands of, any other than the person to whom same is to be accounted for:

16. Surrender of lease when such lease is exempted from duty.

17. Transfers by endorsement-

(a) of a bill of exchange, cheque or promissory note;

(b) of a bill of lading;

(d) of mortgages of rates and taxes authorized by any Act for time being in force in British India;

(e) of securities of the Government of India;

(f) of a warrant for goods (No. 61 of schedule I).

General Exemption.

1 Repealed by Act 12 of 1891, S. 2(1) & Sch. I.

2 Ins. by Act 12 of 1891, S. 2(2) & Sch. II.

3 Repealed by Act 9 of 1884, S. 10(2).

4 A.L.O., 1950 [C.O. 4], dt. 26-1-1950 (w.e.f. 26-1-1950).

Schedule 3

Schedule III¹

_______________________________________________________________________

Prior to Repealed by Act 12 of 1891, Schedule III read as:

_______________________________________________________________________

Schedule III

Acts Repealed.

Number and year.	Subject or short title.	Extent of repeal.
XX of 1847 …	Copyright …	In section five, the words "without being subject to any stamp or duty."
X of 1866 …	The Indian Companies Act.	In section eleven, the words "shall bear the same stamp as if it were a deed, and." In section sixteen, the words "they shall bear the same stamp as if they were contained in a deed."
XVIII of 1869 …	The General Stamp Act.	The whole.
VII of 1871 …	The Indian Emigration Act.	In sections twenty-seven and twenty-nine, the words "which shall not require a stamp."
XIX of 1873 …	The North-Western Provinces Land-Revenue Act, 1873.	In section one hundred and eighty, three, the words "stamped or."
II of 1874 …	The Administrator General's Act.	In section thirty-one, the words "bearing a stamp of ten rupees and."
IX of 1874 …	The European Vagrancy Act.	In section seventeen, the words "may be on unstamped paper and."
XV of 1876 …	Bombay Municipal Debentures.	In section two, the words "and no such indorsement shall be chargeable with any stamp-duty."

1 Schedule III repealed by Act 12 of 1891, S. 2(1) and Sch. I.