Kerala act 017 of 1959 : The Kerala Stamp Act, 1959 (No.17 of 1959)

THE KERALA STAMP AC.: l', 19~9 (Act 17 of 1959)

CONTENTS.

CHAPTER I

Sections.

PRELIMINARY

1. Short title, extent and commencement.

2. Definitions.

CHAPTER 11

STAMP DUTIES.

3. Instruments chargeable with duty.

4. Several instruments used in single transaction of sale, mortgage or settlement.

5. Instruments relating to several distinct matters. 6, Instruments coming within several descriptions in ~ Schedule

7. Payment of higher duty in respect of certain instruments. ,..

8 Bonds or other securities issued on loans.

9 Power to reduce remit or compound duties.

10. Duties how to be paid.

11. Use of adhesive stamps.

12. Cancellaticn of adhesive stamps.

13. Instruments stamped with impressed stamps how to be written.

14. Only one instrument to be on same stamp.

15. Instruments written contrary to section 13 or 14 deemed unstamped.

16. Denoting duty

17. Instruments executed in the State vf Kerala

18. l'lstrument~; executed out of India

19 Payment of duty on certain instruments liable to increa.,ed duty in the State of Kerala.

20. Conversion of amount expre;;sed in foreign currencies.

21. Stock and marketable securities how to be valued.

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

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23. Instrument rcservmg mterest,

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24. Certain instruments connected with mortgages of market- able secuntie<> to be char£?;eable as agreements

25. How transfer in consiJeration of debt, or subJect to future payment etc , to be charged.

26. Valuation in case of annuity, etc

27. Stamp where value of subJect matter is indetermitate.

28 Facts affect1ng duty to be set forth in instrument.

29. Direc1ion as to duty in case of certain conveyances.

30. Du1ies by whom payable. CHAl:'TER III

ADJUDICATION AS TO STAMPS

31. AdJudication as to proper stamp

32 Certificate by Collector.

33.

34.

35.

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37.

38.

39.

40.

41.

42.

43.

44.

45.

46.

CHAPTER IV

INSTRUMENTS NOT DULY STAMPED

Examination and impounr!ing of instruments. Instrument not duly stamped inadmissible in evidence, etc. •

Admission of instrument where not to be questioned. Admission of improperly stamped instruments Instruments impounded how dealt with. Collector's power to refund penalty paid under sub .. section (1) of section 37.

Collector'5 power to stamp instruments impounded. Instruments unduly stamped by accident. Endorsement of instruments on which duty has been paid under sect ions 34,' 39 or 40.

Prosecution for offence against Stamp Law. Persons paying duty or penalty may ricover the same in certain cases.

Power of Government or other specified authority to refund penalty or excess duty in certain cases. Non-liability for Joss of instruments sent under section 37. Recovery of duties and penalties.

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES.

47. Allowance for spoiled stamps.

48. Application tor rehet under section 47 when to be made.

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49. Allowance in case of printed forms no longer required hy Corporations.

50 AIJowance for misused stam,:>s

51. Allowance for spoiled or misused stamps how to be made.

52. AIJowance for stamps not required for use.

53 Allowances for stamps in denominations of annas.

CHAPTER VI

REFERENCE AND REVISION

54. Control of and statement of case to, the Government or other authority specified by the Government.

55. Statement of case by the Government or other authority specif1ed by the Government to High Court.

56 Power of High Court to call for further particulars as to case stated.

57. Procedure in disposing of case stated.

58. Statement of case by other Courts to High Court

59. R ~vision of certain decisions of Courts regard in~ the sufficiency of stamps.

CHAPTER Vll

CRIMINAL OFFENCES AND PROCEDURE

60 Penalty for execution, etc., Instrament not duly stamped.

61. Penalties for failure 1o cancel adhesive stamp.

62. Penalty for omission to comply with provisions of sec .. tion 28.

63. Penalty for devices to defraud the revenue.

64. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.

65. Institution and conduct of prosecutions.

66. Jurisdiction of Magistrates.

67. Place of trial.

CHAPTER VIII

SUPPLEMENTAL PROVISIONS

68. Books etc., to be open to inspection.

89. Power to make rules.

70. Saving as to Court Fees.

71. Saving as to certain stamps.

72. Application af the Indian Stamp Act, 189~.

73. Repeal and Savings.

SCHEDULE

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• *THE KRRALA STAMP ACT, 1959.

(ACT 17 OF 1959)

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to collsolrdafe and amwd Lite law relalt1l~ to Stamps i11 Llzc Stale of Kcrn/n.

WHEREAS it is expedient to consolidate and amend the law relating to stamps in the State of Kerala;

BE it enacted in the Tenth Year of the Republic of India as follows:-

CHAPTER 1

PRELIMiNARY

1. Sltorlltt!c, cxlml a11d commertcc•nc111.-(l) This Act may be called the Kerala Stamp Act, 1959.

(2) It extends to the whole of the State of Kerala.

(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.

2. De/mzli'Jtts.-ln this Act, unless the context otherwise requires,-

( a) "bond" includes-

(i) 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;

(ii) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money t0 another; and

(iii) any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another;

(b) "chargeable" means, as applied to an instrument exe- cuted or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instru- ment chargeable under the law in force in the territories of the State of Kerala when. such instrument was executed, or, where several persons executed the instrument at d1fferent times, first executed;

*Received the assent of the Pres1dent on 28th May 1959 and published m the Gazett¢ E'>traordmary dated !?th June 1959.

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(c) "Collector" means the Chief Officer in charge of the

Revenue Administration of a district; and includes any other officer whom the Government may, by notification in the G.uette, appoint in thi-; behalf;

(J) "conveyance" includes a conveyance on sale and every instrument by which property, whether _moveable, or immovable ~s transferred mlm•Izas anti which is not otherwise specifically provided for the Schedttlc;

(e) "duly stamped'' as applied to an instrument means that the instrument bears an adhesive or impressed stamp of not less than the proper amo~nt and that such stamp has been affixed or used in accordance with the law for the time being in force in the territories of the State of Kerala;

(f) "executed" and "execution'' used with reference to in· struments, mean "signed" and "signature,;

(g) "Government security" means a Government security a~ defined in the Publlc Debt Act, 1244 (Central Act 18 of 1944);

(h) "impressed stamp" includes-

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

(ii) stamps embossed or engraved on stamped paper;

(i) ''India" means the territory of India excluding the State of Jammu and Kashmir;

( 1). "instrument" includes every docmnent by which any right or liability is, or purports to be, created, transferred, limit- ed, extended, extinguished or recorded but does not mculde a bill ot exchange, promissory note, bill of lad1ng, letter of credit, policy of insurance, transfer of share,debenture, proxy and receipt;

(k) "instrument of partition'' means any instrument whereby co-owners of any property divide or agree to divide such pro- perty in severality, anu wcludes abo a final order for eftdcting a partition passed by any Revem.:e Authority or any Civil Court and an award by an arbitrator directing a partition;

(I) "lease" means a lease of immovable property, ar1d includes also-

(i) Marayapatlom;

(ii) Kanapattom;

(iii) an agreement or other undertaking in writing not being a counterpart of a lease, to cultivate, occupy, cr pay or deliver rent for immovable property;

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(iv) an agreement or other undertaking in writing, exe- cuted by the renters of abkari and opium farms;

(v) any instrument by which tolls of any description are Jet;

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

(vii) a patta.

(m) "marketable security" means a security of such a description as to be capable of being sold in any stock market in India;

(n) "mortgage deed" includes every instrument whereby, for the purpose of securing money advanced, or to be aclvanceu, by way of lean, or an'existing or future debt, or the performance of an engagement, one person transfers, or creaters, to or in favour of another, a right over or in respect of specified property;

(o) ''paper" includes vellum, parchment or any other material on which an instrument may be written;

(P) "power-of-attorney" includes any instrument (not chargeable with a fee under the law relating to Court fees for the time being in force) empowering a specified per<>on to act for and in the name of the person executing it;

(q) "settlement•' means any non-testamentary disposition in writing, of movable or immovable property made-

(i) in consideration of marriage,

(ii) for the purpose of distributing property of the settler among hi-; fanuly or those for whom he desires to proviue, or for the purpose of providing for some person dependent on him, or (iu) for any religious or chartiable purpose; and include:; an agreement in writing to make such a disposition, (and where any such disposition has not been made in woting, any instrument recording whether by way of declaration, of trust or otherwbe, the terms of any such disposition);

(r) "vessel" me~ns anything made for the conveyance by water, of human beings or property. '

CHAPTER II

STAMP DUIIES.

A. Of the Liability of Instruments to Duty.

3. lmtrumertls chat·geab!e wuh duly.-Sub,ect to the provisions of this Act and the exemptions contained in the Sclz:drt!~, the follow- ing instruments shall be chargeable with duty of the amount

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incHcated in that Sclzedule as the proper duty therefor, respec· tivcly, that iii to say-

(a) every instrument mentioned in the Sclzcdule which, not having been previously executed by any person, is executed in the territories of the State of K erala on or after the commence- ment of this Act; and

(b) every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed out of the State of Kerala on or after that day, relates to any property situate, or to any matter or thing done or to be done, in the territories of the State of Kerala and is received in the -.... territories of the State of Kerala: '

Provided that no duty shall be chargeable in respect of-

(1) any instrument, executed by, or on behalf, of or in favour of, the Central Government or this or any other State Government, in cases where, but for this exemption, the Central Governruent or the State Government, would be liable to pay the duty chargeable in respect of such instrument;

(2) any instrumennt for sale, transfer or other disposition either absolutely or by way of mortagage or otherwise of any ship or vessel or any part, interest, share or property of or in any ship or vessel.

4. Scvfl• al i11slnllnen/s II Sid 111 siugle lrmzsnclion of sale mortgage or selllemcnt-(1) \Vhere, in the case of any sale, mortgage or settle- ment, several instrument~ are employed for completing the transaction, the principal -instrument only shall be chargeable with the duty prescnbed in the Schedule for the conveyance, mort- gage, or settlement, and each of the other instruments shall be chargeable with a duty of two rupees instead of the duly, if any, prescribed for it in the Sclzcdz1lc.

(2) The parties may determine for themselves which of the instruments ~o employed shall, for the purpose of sub section (1), be deemed to be the principal instrument:

Provided that the duty chargeable on the instrument so determined shall be the hi~hest duty which would be chargeable in respect of any of the said instruments employed,

5. lmlrumwts rclalltlf.! to ~ccc1 al dzs/mrt rnaltcrs.-Any instrument comprising or relating to several distinct matters shall Le chare- abltt with the aggregate amount of the duties with which sepaoote instrum1mt, each comprising or~relating to one of such matter'>, would be chargeable nnder this Act.

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• lzg S. luslrlllne.rls co mill/;! wzllzi11 scvc1 at dtsrnplzorzs i11 Sr.Jzedulc -Subject to the prov1sionc; of the last preceding section, an instrument so framed as to come within two or more of the descripti'onc; in the Sc/z.dulc shall, where the duties chargeable thereunder are differ- ent, be chargeable only with the highest of such duties:

Provided that nothing contained in this Act shall render

chargeable with duty exceeding two rupees a counter-part or duplicate of any instrument chargeable with duty and in respect of which·the proper duty has been paid.

7. Pnq mcut of lu [!Jzer dulrJ 111 respect of wlotn wslrumellls-( 1) Not- withstanding anything contained in sections 4 or 6 or in any other enactment, unlec;s it is proved that the duty chargeabla under his Act has been paid-

(a) on the princial or orginal instrument, as the caiie may be, or

(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settle- ment, other than a principal instrument or on a counterpart, duplicate or copy of any instrument, shall, if the principal or original instrument would, when received in the State, have hccn chargHable under this Act with a higher rate ot duty, be the duty with which the princiDal or original instrument would have been chargeable under section 19.

(2) Notwithstanding anything contained in any enactment for the time being in force, no instrument, counterpart, duplicate or cony chargeable with duty under this section shall be received in evidence unless the duty chargeable under this section has been paid thereon:

Provided that any Court before which any such instrument, duplicate or copy is produced may permit the duty charH-Cable under this section to be paid thereon and may then receive it in evidence.

8. fluu,is or ollzcr scctmlics 1ssued ott loans -(1) Notwiths1anding anything contained in this Act, any local authority raising a Joan under the provi'iions of any law for the time being in force, by the issue of bonds or other securities other than debentures, shall, in respect of such loan, be chargeable with a duty of one per centum on the total amount of the bonds, or other securities issued by it, and such bonds or other securities need not be stamped and shall not be chargeable with any further duty on renew at, consolidation, sub ·division or otherwise.

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(2) The prov1sxons of ~ub section (1) exempting ccrtaln bonds, or other securities from being stamped and from being chargeable w1th r.ertain further duty shall apply to the bonds or other securities other than debentures of all outstanding loans of the kind mentioned 1berein, and all such bonds or other sec1rities shall be valid, whether the same are stamped or not.

(3) In the case of wJiful neglect to pay the duty required by this ~ection, the local authority shall be liable to forfeit to the Government a sum equal to ten per centum upon the amour.t of duty payable, and a like penalty for every month after the first month during which the neglect continues.

9. Power to rcdurc, 1 cm1t or compotmd dutzes.-( I) The Government may, by order published in the Gazette.

(a) reduce or remit, whether prospectively, or retrospectively, in the whole cr any part of the State of Kerala, if in the opinion of the Government it is necessary in public interest so to do, the duties with which 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 or persons, or by or in favour of any members of such class, are ch1rgeable; and

(b) provide for the composition or consolidation of duties in the case of issues by any incorporated company or other body corporate of bonds or other marketable securities other than debentures.

(2) Every rule or order published under clause (a) of sub· section (1 ), shall be laid, as soon as may be after it is published, before the Legislative Assembly.

B. Of Stamps and the mode of using thetn,

10. Dutzcs !row to be jwzd.-(1) Except as otherwise expressly provided in this Act, all duties with which any instruments arc chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps-

(a) according to the provisi?ns herein contained; or

(b) when no such provision is applicable thereto, as the Government may by rules direct.

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

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

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(bJ in the case of instruments stamped with impressed stamps-the number of stamps which may be used.

11. Use of ndlzesl'llc ~tamps -The following instruments may be stamped with adhesive stamps, namely:-

(a) instruments chargeable with the duty of twelve naye paise and less;

(b). entry as an advocate on the roll of the High Court;

(c) notarial acts; td) instruments as the Government may, by notification in the Gazette, specify

12. Caucellnlzott of a,lhtslvc stn mps.-( 1) (a) Whoever affixes any adhesive stamp to any instrument chargeable with duty which has been executed by any person shalt, when affixing such stamp, cancel the same so that it cannot be used again; and

(b) Whoever executes any instrument on any paper bearing an adhesive s!amp shalt, at the time ot execution unless such stamp has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again.

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

(3) The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writting or in any other effectual manner.

13. lnslrumenls ~tampd wzlh 111tpresseJ stamps how lo be wrztieii.- Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.

14. Onl11 o11c iuslrttmeul to be 011 same stamp.-No second instru- ment 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 end- orsement 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 ~ecurcd thereby.

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15. lusillll/ICills w•zllttl cmllary loscrlzoll13 01 1·1 dc.mcd lllzslampcd.- Every instrument written in contravention of section 13 or sec- tion 14 shall be deemed to be unstamped

16 Dclwtwg July.-Where the duty with which an instrument is chargeable, or its exempt JOn from duty depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty shall, if application is made in writing to :the Collector or the Registering Officer for that purpose, and on prodution of both the in&truments, be de- noted upon such first mentioned instrument, by endorsement under the hand of the Collector or the Registering Officer or in such other manner as the Government may by rules prescribe. C Of the time of Stamping Instruments

17. /nsl 11l1l nts ct:cuzlt:d 111 tire Slzlc of J( ral<~.-AJI instruments chargeable with duty and executed by any person in the State of Kerala shall be stamped before or at the time execution.

18. ln~ll umc11Ls exccu'cd out of /ndJ'J-(1) Every instrument charge- able with duty executed only out of India may be stam!)ed with- in three months after it has been first received in the State of Kerala.

(2) Where any such instrument cannot, with reference to the description of stamp prescriberl therefor, be duly stamped by a private person, it may be taken within the said period of three months to the Collector who shall stamp the same, in such manner as the Government may by rules prescribe, with a stamp of such value as theperson so taking such instrument may require and pay for.

19. Paymwl of duty 011 a1lai11 i11slrnme11t~ !table lo wcrcascd duly 111 lite Stale of Kerala.-Where any instrument of the nature described in any article in the Schedule and relating to any property situate or to any matter or thing done or to be done in the State .of Kerala is executed out of the said State and subsequently re- ceived in the said State-

( a) the amount of duty chargeable on such instrument shall be the amount of duty chargeable under the Schedule on a docu- ment of the hke description executed in the State of Kerala less the amount of duty, if any, already paid on such instrument in any other State in India.

(b) and in addition to the stamps, if any, already affixed thereto, ::,uch instrument shall be stamped with the stamp::, ~

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• lt\3 necessary for the payment of the duty chargeable on it under clause (a) of this section, in the same manner and at the same time and by the same persons as though such instrument were an instrument received in the State of Kerala for the first time at the time when it became chargeable with the higher duty, anri

(c) the provisions contained in clause (b) of the proviso to sub-section (3) of section 32 shall apply to such instrument as if such were an instrument executed or first executed out of India and first received in the State ot Kerala whe:t it became charge- able to the higher duty aforesaid, but the provision contained itV clause (a) of the said proviso shall not apply thereto D. Of Valuation for duty.

20. Co11vemorz of arr>.'ttllt expressed 111 fvrezg,, currmcies.-( 1) Where an instrument is chargeable with ad-valo,cm duty in respect of any money expressed in any currency other than that of India, such, duty, shall be calculated on the value of such money in the currency of India according to the current rate of exchange on the day of the date of the instrument.

(2) The rate of exchange prescribed by the Central Govern- ment under sub-section (2) of section' 20 of the Indian Stamp Act, 1BB9 (Central Act II of ISB9) shall be deemed to be the current rate of exchange for the "conversion of any foreign currency for the purposes of calculating the duty under sub· section (1 ).

2L Stock aud m rt kdczble sccuiz/Ics lzow f.J ht v zlllcrf - \Vhere an ' in<>trument is chargeable with ad valonm duty in respect of any stock or of any marketable or other security, such duty shall be calculated on the value of such stock or security according to the average price or the value thereof on the day of date of the instrument.

22. E{(tcl of sfaltmwf n/1'flle of eJ-·clu1If!.e 01 avu age pt itr.-Where an instrument contains a statPment of current rate of exchange, or avcra~e price, a<> 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 presume~. until the contrary is proved, to be duly c:tamped.

23. /r•sf1 ume1.t teS'J vtng mtcresl -Where interest is ex·pressly made payable by the terms of an instrument, such instrument shall not be chargeable wtth duty higher than that with which it would have been chargeable had no mention of interest been made therein.

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24. Cerlni11 imltttmmfs comrcclcd with morlgngcs of mmkclnblt secrmties to be cllllrgeafJ!e ns ag1 ccnwt/s.-(1) Where an instrument- ( a) is given upon the occasion of the d\Jposit of any market- able security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt; or

(b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable secunty, it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under Article 5 of the Schedule.

(2) A release c.r discharge of any such instrument shall be chargeable with the like duty,

25. How lra11S/cr i11 cotlszderaltotz of debt, or sub? eel to fulm e paymmt etc, to be cltargcd.-Where any property is transferred to any person in consideration, wholly or in part, o{ 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 be, of the consideration in respect whereof the transfer is chargeable with ad valorem duty:

Provided that nothing in this section shall apply to any such certificate of sale as in mentioned in Article 16 of the Schedule. E:.pla11atio11.-ln the case of a sale of property subject to a mortgage or other incumbrance any unpaid mortgage money or money charged, together with the interest, if any, due on the same, shall be deemed to be part of the consideration for the sal~:

Provided that, where property subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of the mortgage.

Illustrations.

(l) A. owes B Rs. J ,000. A sells a property lo B the consi- deration being Rs 500 and the release of the previous debt of Rs. 1,000. Stamp duty is payable on Rs. 1,500.

(2) A sells a property to B for Rs 500 which is subject to a mortgage to C for Rs 1,000 and unpaid intP.rec;t Rs. 200. Stamp duty is payable on Rs. 1,'700.

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(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5000. B afterwards buys the house from A Stamp duty is payable on Rs. 10,000 less the amount of stamp-duty already paid for the mortgage.

26. ValuatiOn w w;e of mmuily, clc.-Where an instrument is executed to secure the payment of annuity or other sum payable periodically, or where the CC'nsideration 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 ic; 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 indefi- nite time not terminable with any life in being at the date of such instrument or conveyance-the total amount which accord. ing to the terms of such instrument or conveyance will or may be payable during the period of twenty years calculated from the date on which the first payment becomes due; and

(c) Where the sum is payable for an indefinite time termi- nable with any life in being at the date of c;uch instrument or conveyance-the maximum amount which will or may be payable as aforesaid during the period of twelve years calculated from the date on which the first payment becomes due.

27. Stamp wlzere 'D'llue of subject matter ts it~dclerm•11ale-Where the amount or value of the subJect matter of any instrument charge- able with advalorem duty cannot be or could not hava been, as- certained 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:

Provided that, in the case of the lease of mine in which roy- alty or a share of the produce is received as the rent or the part of the rent it shall be sufficient to have estimated such royalty or the value of such share, for the purpose of stamp du!Y-

(a) When the lease has been granted by or on behalf of the Government, at such amount or value as the Collector may hav ing regard to all the circumstances of the case, have estimated as likely to be payable by way of royal!ty or share to the Govern- ment under the lease, or

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

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

Provided also that, where proceedings have been taken in respect of any iustrJment under section 31 or 39 the amount certified by the Collector shall be deemed to be tht> stamp actually used at the date of execution

28. Facts affecfit~g dttll! iJ b: sd joJth 1 n 1n slmmmt:-The con- sideration, if any, and all other facts and circumstance affecting the chargeability of any instrument with duty, or the amount of • the duty with which it is chargeable, shall be fully and truly set forth therein.

29. Di1 rclro11 a~ to dull; 111 cnse of ccrlartz cotrveiJtzllces.-(1) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by difterent instruments, the consideration shall be appor- tioned in such manner as the parties think fit, provided that a distinct consideration for each separate part is set forth in the conveyance relating thereto and such conveyance shall be chargeable with ad valvrcm duty in respect of such distinct consi- .._ deration.

(2) Wl~ere 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 cons1deration therein specified.

(3) Where a person, havin,c; contracted for the purchase of any property but not raving 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 shdll be chargeable with ad valorem duty in respect of the considera1ion for the sale by the original purchaset to the sub-purchaser

(4) Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof, contracts to sell the whole or any part thereof to any other person or persons and the prOi)erty is in consequertce conveyed

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by the original seller, to d1fterent persons in parts, the convey- ance of each part sold to a sub-purchaser shall be chargeable with od z·olo1c1T• duty in respect only of the consideration paid by such sub-purchaser without regc1rd to the amount or value of the original consideration; and the conveyance of the residue, xf any, of such property to the original purchaser shall be charw~ablc vnth ad vator~m duty in respect only of the excess of the original consideration over the aggregate of the consider- ations paiJ by the sub-purchasers:

Provided that the duty on ~uch last mentioned conveyance shall in no ca~c be les.,; than two rupees .

(5) Where a sub-purchaser takes an actual conveyance of the interec;t 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, and conveyance to be afterwards made to him of the same property by the CJrigin,tl seller ~hall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consider- atwn obtained by ~uch original seller, or where such duty would exceed ten rupees, with a duty of ten rupees

E. Duty by whom payable.

30. /Ju'zcs b1J wlzol/l p IIJablc -ln the absence of an agreement to the contrary, the expen~e of providing the proper stamp shall be borne,-

( a) in the case of any in:-trument described in any of the following Articles of the Schedule, namely:-

No 2 (Administration Bond),

No.6 (Agreement relating to deposit of title deeds, pawn or pledge),

No. 13 (Bond),

Nu. J4 (Bottomry Bon d),

No 24 (Customs Bond),

No 29 (Further Charge),

No. 3t (Indemnity Bond),

No 36 (Mortgage deed),

No. 47 (Release),

No. 4B (Respondentia Bond),

No. 49 (Security Bond or Mortgage deed),

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No 50 (Settlement), No. &4 (c). (Transfer of any interest secured by a bond or mortgage deed),

by the person drawing, making or executing such insrrumenr;

(b) In the case of a conveyance (including a reconveyance of mortgaged property) by the grantee; in the case of a lease or agreement to lease by the lessee or intended lessee;

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

(d) in the case of an instrument of exchange hy the parhes in equal shares;

(e) in the case of a certificate of sale lty the purchaser of the property to which such certificate relates; and

(f) in the case of an instruments of partition b,· the parties thereto in proportion to their respective shares in the whole property partltioned, or, when the partiTion is made in execut10n of an order passed by a Revenue authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs.

CHAPTER III

ADJUDiCATION AS TO STAMPS

31. AdJttdtcalwtz as tu p1oper ~lamp.-(1) When any instrument, whether executed or not and whether previously stamped or not is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty, if any, with which it is chargeable, and pays a fee of such amount (not exceeding ten rupees and not less than one rupee) as the Collectcr may in each case direct, the Collector shall determine the duty, if any, with which, in his JUdgment, the instrument is chargeable.

(2) For this purposes the Collector may require to be furmshed w1th an abstract of the instrument, and also with such affidavit c.r other evidence as he may deem necessary to prove that all the facts and circumstances aftecting the chargeab11lty of the instrument wlth duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may resuse to proceed upon any such application, until such abstract and ev1dence have been furnished accordingly:

Provided that-

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(a) no evidence furnished in pursuance of this section shall be used against any pt!rson ir: any civil proceeding except in any enquiry as to the duty with which the instrument to which it relates is chargeable; and

(b) every person by whom any such evidence is furnished shall, on l ayme'1t of the full duty with which the instrument to wh.ch it relate<>, is chcrgeable, be relieved from any penalty which he may have incurred under this Act by reason of the

• ommission to state truly in such inc:;trument any of the facts cr circumstances aforesaid.

• 32. Cc1.'1jl(ltlc by Cvll c 01 -(1) When an instrument brought to the Collector under section 31, is in his opinion, one of a des- cription chargeable with duty, and

:a) the Collectur determines that it is already fully stamped, or

(b) the duty determined by the Collector under section 31, or such a sum as, with duty already paid in respect of the in- strument, is equal to the duty so determined, has been paid, the Collector shall certify by cndor~ement on such instrument that the full duty (stating the amount) with which it is charge- able has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeablt!

(3) Any instrument upon which an endorsement has been made under this section shall be deemed to be duly stamped or not chargeable w1th duty, as the case may be; and, if chargeable Wlth duty, ~hall be rece1vable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped:

Provided that nothing in this section shall authorise the Collector to endorse:-

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

(b) any 1nstrument executed er first executed out of India and brought to him after the expiratirm of three months after it has been first received in the State; or -- (c) Any instrument chargeable with the duty of twelve naye paise or less than twelve naye paise when brought to him,

after the cxecutwn theroot on paper not duly stamped.

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CHAPTER IV

INSTRUMENTS NOT DULY STAMPED

3~. Exanarwlioll a11d w 1 ~oundmg of rmtrume11!s:-(l) Every person hav1ng by law or consent of parties authority to receive evidence, and every person in charge of a publtc office, except an Officer of Pollee, before whom any instrument, chargeable in his opin- , ion, with duty, is produced or comes in the performance of his -......._..- functions, shall, it it appears, to him that such instrumen:t is not duly stamped impound the same.

~ 1 I .,.

(21 For that purpose every such person shall examine every in~trument ~o shargeable and so produced or comin~ before him, in order to ascertain whether it is a stamped with a stamp of the value and description required by the law in force i11 the State when such instrument was executed or first executed:

Provided that-

(a) nothing herein contained shall be deemed to require any Magisfra te or Judge of a Criminal Court to ex a mmc or im- pound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceed- ing under Chapter Xll or Chapter XXXVI of the Code of Cri- minal Procedure, 1898; _

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

(3) For the purposes of this section, in cases of doubt, the Government may determine-

(a) what offices shall be deemed to be public offices; and

(b) who shall be deemed to be persons in charge of pubhc offices.

34, lush ttme11t 11ol duly stamped ir~adoH~szble w cvzt/ctl(e etc.-No in- strument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authorised to receive, evidence, or shall be acted upon, registered or authenticated by any such person or by any bublic officer, unless such instrument is duly stamped:

Provided that-

(a) any such instrument not being an instrument charge- able with a duty of twelve nay a paise or less than twelve naya paise liihall, subJeCt to all jUst exceptions, be admitted in evid- ence on payment of the rluty with which the same is chargeable,

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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 rupeas, of a sum equal tc ten times such duty or portion;

(b) any such instrument, when presented to a Regi~ter- in~ Officer for registration, shall be registered, if the party agrees to pay the duty anti penalty due thereon as decided by the Regi;:;tering Officer and pays the same within seven davs from the date of such decision;

(c) where a contrat or agreement of any kind is eftected by correspondence consiting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be tleemed to be duly stamped;

(d) nothing herein contained c;h3.ll prevent the admission of any instrument in evidence in any preceding in a Criminal Court, other than a proceedin~ untler Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898•

(e) nothing herein contained shall prevent the admission of any in~trument many Court when such instrument has been executed by or on behalf of the Government, or where it bears the certificate of the Collector as provided by section 32 or any other provic;ion of this Act.

35. A.lmls,r(lrJ of fllllrttntenlll wllCie 11oi to be queslio11ed.-Where an instrument has been admitted in evidence such admission shall not, except as provided in section 59. be called in question at any ~tage of the same suit or proceeding on the ground that the instrument has not been duly stamped.

36. Adm1ssz-t1 of zmptoperlu stamped wstrumenl1-The Government may make rules providing that, where an instrument bears a 5tamp of sufficient amount but of improper desct iption, it may, on payment uf the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.

37 itJstrumCilfs zmpomzdcd how drnlt ~mth.-(1) When the person impounding an instrument under section 33 bas by law or consent of parties authority to receive evidence and admits such instru- ment in evidence or when he is a registering officer to regic;ter such instrument upon payment of a penalty as •provided by section 34 or of duty as provided by section 36, he shall send

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to the Collector an authenticated copy of such instrument, together with a certificate in writing, slating the amount of duty and penaltv levied in respect thereof, and shall send such amount to the Collector or to such person as he may appoint in this behalf.

(2) In every other case, the person so impounaing an instru- ment shall send it in original to the Collector.

38. Co!leciul 's power to 1eju11d pmnlttJ patd wzdel' sub-sccltoll (1) of ~eclzo11 37.-(1) When a copy of an instrument is sent to the Collector under sub-section (l) of section 37, he may, if he thinks fit, refund the whole or any portion of the penalty in excess of ten rupees which has been paid in respect of such instrument.

(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid

39. Collector•, power to stamp iuslrumwt:; zmpowzded -(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under sub-section (2) of section 37, not being an instrument chargeable with a duty of twelve naye paise or less, he shall adopt the following pro- • eedure:-

(a) if he is of opinion that such instrument is duly c:tamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped or that it is not so chargeable, as the case may be; '

(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped he 'shall require the payment of the proper duty or the amount required to make up the c;ame together with a penalty of five rupees; or if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof whether such amc-unt exceeds or falls short of five rupeec::

Provided that, when such instrument has been impounded only because it has been wri1ten in contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty prescribed by this section,

(2) Every certificate under clause (a) of sub st>ction (1) shall, for the pnrposes of this Act be conclusive evidence of the matters stated therein:

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(3) Where an instrument hai been sent to the Collector under sub-section (2) of section 33, the Collector shall, when he has dealt with it as provided by this section, return it to the im~ pounding officer.

40. l11~lJ wncnts ttwluly stamped T>!J acczdr.:nt.-If any instrument_ char- geable with duty and not duly stamped, not being an instrument chargeable with a duty of twelve naye paic;e or less is produ- ced 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 m1ke up the same and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 39, receive such amount and proceed as next hereinafter prescribed.

41. EndoJs~m-:11t of i11sl1 urnc11ls 011 'Wft1dt drt'y l1'1s butz paid u•1der seclto11s 34, 39, or 40.-(1) When the duty and pe:~alty, if any, leviable in respect of any instrument have been paid under ;, section 34, section 39 or section 40, 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 thereor and the n.tme and residence of the person paying them.

(2) Every instrument so endorsed shall thereupon be admis- sible in evidence, and may be registered and acted upon and al!thenticated as if it had been duly stamped, and shall be deli- vered on his application in this behalf to the person from whose possec;sion 1t came into the hands of the officer impou'Jdlllg it, or as such person may direct:

Provided that-

(a) no instrument which has 'been admitted in evidence upon payment of duty and a penalty under section 34 shall be so dehvered before the expiration of one month from the date of such impounding, or if the Collector ha~ certified that its further detention is nP.cessary and has not cancelled such certifi. cate;

(b) nothing in this section shall aftact order XIII, rule 9 of the First Schedule to tlte Code of Civil Procedure, 1906.

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42. Prosccutio11 for ofjc11c~ agaiusl Stamp Law:-The takinlt of pro- ceedings or the payment of a penalty under this Chapter in res- pect of any instrument shall not bar the prosecution of any per- son who appears to have committerl an oflence against the law relating to stamps in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which su(.h a per.alty hac;' been paid, unless it appears to the Collector that the oftence was committed with an intention of evading payment of the proper duty.

43, Penons /J!llJitlf! duly or bmnllt; tnfll/ 1 ccovcr same 111 cerlai11 cos,s:-

(1) When any duty or penalty has been paid under section 31, section 39 or section 40, by any person in respe~t of an instru- ment, and by agreement or under the provisions of sect10n 30 or any other enactment in force at the time such instrument was executed, some other perc;;on was bound to bear the expense of providing the proper stamp for such instrument, the first- mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid.

(2) For the purpose of such recovery any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified.

(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any "uit or proceeding to which such persons are parties and in which such instrument has been ten- dered in evidence. If the Court does not include the amount in such order, no further proceedings for the recovery of the amount shall be maintainable

44. Power oj Govc1t1mcnl or ulhcr ~pcctjwl authorzllJ lo refund pc11alty or e::t.·ccss dufyzu c~rlmn cases.-(1) 'Vhere any penalty is paicl under section 34 or section 39, the Government or such other authority as may be specified by Government in this behalf may, upon

•I application in writing made withm one year from the date of the .. payment, refund such penalty wholly or in part.

(2) Where, in the opinion of the Government or such other authority specified under sub-section (1), stamp duty in excess of that which is legally chargeable has been chargec;l anti paid under section 24 or section 39, the Government or such authority may, upon application in writing made within three months of the order charging the same, refund the excess.

45. N Oll-lwbiltliJfor loss of ws/111 mctz/s sc11l urzde1· Seclioll 37:-(1) 1f any instrument sent to the Collector under sub-section (2) of sec\ion 37 is lost, destroyed or damagild during transmission, the b pt;tson sending the same shall not be liable for such loss, destru- ction or damage.

•

(2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person im- pounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the persun imprJUnding such instrument.

46. 1\ccovcll/ of dutzcs ami j>t:llaflz,·s:-All duties, penalties and other sums required to be paid under this Chapter may be reco- vered by the Collector by distress and sale of the movable pro- perty of the person from whom the same are due. or by any other process for the time being in force for the recovery of arrear::. of land revenne.

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES.

47. AlloHMJzcc jot spozleclsl.rmp,:-Subject to such rulec; as may be made by the Government as to the evidence to be required, or the enquiry to he made, the Collector may, on application_made, with- in the period prescribed in section 48, and if he is ::,atisfied as to the f .1cb make allowance for impresc;ed stamps spoiled in the ca<>C'> hereinafter mentioned, namely:-

(a) the stamp on anv paper inadvertently and undesigned- ly :.1l0iled, obli1erated, or by error, in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;

(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;

(c) the stamp used for an instrument executed by any party thereto which-

(1) has been afterwards found to be absolutely void in law from the beginning;

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose ori~inally intended;

24

(3) by reason of the death of any person by whom it is neces-.ary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to eftect the intended transaction in the form proposed;

t 4) for want of the execution thereof by some material party, and his inab11ity or refusal to sign the same, is in fact in~ complete and insufficient for the purpose for which it was in~ tended;

(5) by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secur- ed or by the refusal or non-acceptance of any office thereby gran- ted, totally fails of the intended purpose;

(6) becomes useless in consequence of the transaction in- tended to be thereby eftec!ed. being effected bv some other instru- ment between he same parties and bearing a stamp of not less value ;

(7) is deficient in value and the transaction intended to be thereby effected has been efl:ected by some other instrument bel- ween the same parties and bearing a stamp of not less value ;

(8) is inadvertently and undesignedly spoiled, and in lieu whered another instrument made between the same parties and for the same purpose is executed and duly stamped :

Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or ofl:ered in evidence and that the in strument is given up to be cancelled.

E.t'plattaltou:-The certificate of the Collector under section 32, that the full duty with which an instrument is chargeable has been paid, is an impressed stamp within the meaning of this section.

18 Applnalrort {01 rc!rd muler satiott47 wltcu to be mad,:-The appli- cation for relief under section 47 shall be made Within the follow- ing periods, that ic; to say-

(1) in the cases mentioned in clause lc) (5) within two months of the date of the instrumen1;

(2) in the case of a stamped paper on which no instru111ent has been executed by any Qf the parties thereto, within six months after the stamp has been spoiled;

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(3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument or, if it is not dated, w1thin six months after executio·1 thereof by the person by whom 1! was first or alone exer,uted:

l'rovidcu that-

(a) when the ~poiled instrument has been for sufficient re~ a<;on,; sent out of the State, the apphcation may be made within ~1x months after 1t ha'> been received back in the State.

(b) when, from unavoidable cucumstances, any iostrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the applica· tion may be made Within six months after the date of execution of the sub~tituted instrument.

49, ,lllo:J,I/lcc 111 ca~c of pnnlc1 forms 110 l01z~cr reqttu d by Corpor· alzom:-1 he Government or ~uch other authority as may be speci- fied in this behalf by Government may, without limit of time, make allowance for ~tamped papers used ior printed forms of instruments by any banker or by any incorporated company or other bc.dy corporate, if for any sufficient reason such forms have ceased to be required by the said banker, company or body corporate:

Provided that the Government or such authority is satis~ tied that the duty in respect of such stamped papers has been duly paid.

50. Allow·711ce for lltNJ~~d ,f,zmt!:-(a) When any person has in~ advertently useu for an instrument chargeable with duty, a stamp of a descnption other than that prescnbed 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

(b) When any stamp used for an instrument has been in- advertently rendered useless under section 15, owing to such instrument having been wntten in contravention of the pro~ visions of section 13;

The Collector may, on application made within six months after the date of the instrument, or if it is not datc>d, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if char- geable with duty, being restamped with the proper du1y, canw eel and allow as spoiled the stamp so misused or rendered useless.

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51. ALtowaucefor ~potlcd or mzsu~cd ~tamps lzow lobe m z,lc.-In any case in which allowance is made for spo1led 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 des- cription to the same amount in value; or

(c) at hi<> discretion, the same value in mo11ey deducting six naya pa1se for each rupee or fraction of a rupee.

52 AlttJwarzcc for stomps 11ot rcqmrcd for usc-When any person is possessed of a stamp or <>tamps w\uch have not been ~poiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting six naya paise for each rupe~: or portion of a rupee, upon such per!ion deli- vering up the same to be cancelled, and proving to the Collector's satisfaction-

( a) that such stamp or stamps were pur.:hased by such person with a bouafiJc intention to use them; and

(b) that he bas paid the full price thereof; and

(c) that they were so purchased w1thin the period of six months next preceding the date on which they were so delivered:

Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduc- tion as aforesaid.

53. Atlowaucesfor stamps ttl dctZom!llaltotts of ameas.-Notwith~tand- ing anything contained in section 52, when any person is posses- sed of a stamp or stamps in any denommations other than in denominations of annas four or multiplies thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money cal- culated in accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 19Q.6 (3 of 1906), upon such person delivering up, within six monthsJrom the commencement of this Act, such stamp or stamps to the Collector.

CHAPTER VI

REFERENCE AND REVISION

54. Cor. trot of and slalemcut of case to, lite Govem m.~11l 01 aLiter autlzortly spccijud bl/ tlte Govcrnmwt.-(l) The powers exerctsable by a Collec- tor under Chapter IV and Chapter V and under clause (a) of the

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first proviso to section 27 shall in all cases be subje<.t to the con- trol of the Government or such other authority as may be specified by Government in this behalf.

(2) I! any Collector acting under section 31, section 39 o section 40, feels doubt as to the amount of duty with which any inc;trument is chargeable, he may draw up a statement of the case and refer it with his own opinion thereon, for the decision of the Government or such other authority as may be specified by Government in this behalf.

(3) The Government or such authority shall consider the case and send a copy of its decision to the Coli ec tcr, who shal proceed to assess and charge the duty, if any, in conformity with such decision.

55 Statement of case [ly llze G~vemment or otlzcr autlzortly specified blJ tlte Government to T-ltl!,lz Co111t-(l) The Government or such other authority as may be specified by Government in this behalf may state any case referred to it under sub-section (2) of section fi4 or otherwise coming to its notice, and refer such case, with its own opinion thereon, to the High Court.

(2) Every such case shall be decided by not less than three Judges of the High Court, and in case of difference, the opinion of the majori1y shall prevail

56. P,'W~r of HrJ!.l! Comt to call for fudlzer parlzwlars as lu ca~ slated.-lf the High Court is not satisfied that the statments con- tained in the case are sufficient to enable it to determine the questions rai~ed thereby, the Court may refer the case back to the authori1Y by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

57. P1oced/lle 111 ds~f>os111f!. of case slated.-(1) The High 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 c;uch decision is founded

(2) The Court shaii send to the authority by which the case was stated, a copy of such JUd15ment under the seal of fhe Court and the c;ignature of the Re15istrar; and the authority shall, on receiving such copy, dispose of the case conformably to such JUdgment.

58. Stalemml oj t:ase by ollm Courts to !J,gft CoU//.-(1) If any Court, other than the High Court, feelc; doubt as to the amount of duty to be paid in respect of any instrument under proviso

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(a) to section 34, 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.

(2) The High Court shall deal with the case as if it had been referred under section 55, and send a copy of its judgment under the seal of the Court and the signature of the Regic;trar to the Government or such other authority specified in this behalf and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.

(3) References made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior.

59. RcvlSIOI' of C!liam de~.-isi011S of Co111 Is ref!r.rdmg the ~ ''fficimcu of stamps -(1) When any Court in the exercic;e of its Civil or Re- venue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXVl of the Code of Criminal Procedure, 1898, makes any order admitting any in<>trument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penaltv under section 3i, the Court to which appeals lie from, or references are made by, such fir:;t mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.

(2) If such court, alter such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 34, or without the payment of a higher duty and penalty than those paid, it may record a declaratiOn to that eftect, and determine the amount of duty with which such instrumP.nt is chargeable, and may require any person in whose possession or power such in- strument then is, to produce the same, and may impound the same when produced

(3) When any declaration has been recorded under sub- section (2), the Court recording the same shall send 'i copy thereof to the Collector and, where the instrument to which it relates has been impounded or is otherwise in 1he possession of such Court, shall also send him such instrument.

(4) The Collector may thereupon, notwithstanding anything contained in the order admitting such inc;trument in evidence, or in any certificate granted under section 41, or in section 42,

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prosecute any person for any oft:ence against the stamp~law which the Collector considers him to have committed in respect of such instrument :

Provided that-

(a) no such prosecution shall be instituted where the amount (including duty and penalty) w~ich, according to the determination of such Court, was payable in respect of the instrument under section 34, is paid to the Collector, unless he thinks that the oftence was committed with an intention of evading payment of the proper duty;

tb) except for the pu1 pose of such prosecution, no declara- tion made under this section shall aftect the validity ot any order admitting any instrument in evidence, or of any certificate granted under section 41.

CHAPTER VII

CRIMINAL OFFENCES AND PROCEDURE.

60. Pmal!y j01 executm.~ etc., 111Slrttment 11ol duly stamp~d.-(l) Any person executing or signing otherwise than as a witness any instrument chargeable with duty, without the same being duly stamped shall for every such offence be punishable with fine which may extend to five hundred rupees:

Provided that when any penalty has been paid in respect of any instrument under section 31, section 39 or section 59, the amount of such penalty <>hall be allowed in reduction of the fine, if any, subsequen1ly imposed under this section in re~pect of the sam~ instrument upon the person who paid such penalty.

(2) If a share-warrant is issued without being duly stamped, the Company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the Company, shall be punishabl!' with fine which may extend to five hundred rupees.

61. Pcnaltw lor fatlttr.: l'J catted adh~sive slamp.-Any person re- .. quired by section 12 to cancel an adhesive stamp, and failing to cancel such:stamp in manner prescribed by that section, shall be punishable with fine which may extend to one hundred rupees.

62 Pe,ra!lt; jo1 omrwou lo comply wtlh p1ovzsro115 of scc!1o1z 28.-Any person who, with intent to defraud the Government,-

(a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or

30

152

(b) being employerl or concerned in or about the pre- paration of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or

(c) does any other act calculated to deprive the Gover!l- ment of any duty or penalty under this Act; shall be punishable with fi'le which row extend to five thousand rupees.

53. Pmall11 for device~ to de(r,IIJd the rcventte -Any person who with intent to defraud the Government of duty, practices or is concerned in any act, contrivance or device not specially punish- able under this Act or any other law for the time being in force shall be punishable with fine which may extend to one thousand rupeeli.

M. Pe~~alt IJ for breach of 1ule relalittg to sale of stamps attd for un- aulhoris d snlc.-(a) Any person appointed to sell stamps who disobeys any rule made under section 69, ancl

(h) any person not so appointed who sells or ofters for sale any stamp other than a stamp of the yalue of twelve naye paise or less

shall be punhhable with imprisonment for 1t term which may extend to six months, or with fi11e which may extend to five hundred rupees, or with both.

65. llzsltlulzo•z a11J con1ncl of pt o> ·rulto11s -(1) No proc;ecution in respect of any oftence punishable und~r this Act or any enact- ment hereby repealeu, shall be instituted without the sanction of the Collector or such other officer as the Government generally, or the Collector specially, authorises in that behalf.

(2) The Government, ur a nv officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence.

(3) The amount of any such composition shall be recover- able in the manner provided by section 45.

66. Jumdtclrotz of Ma~rslralcs.-No Magistrate other than a Magi- strate whose powers are not less than those of a Magistrate of the First class, shall try any oftencc under this Act.

67 Place of l11al.-Every such oftence committed in respect of any instrument may be tried m any district in which such instru· ment is found, as well as in any district in which such offence might be tried under the Code of Criminal Procedure 1898. ~ I

..

•

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153

CHAPTER Vlll

SUPPLEMENTAL PROVISIONS

88. Bo~.-ks etc, Ia be op:tz to zmpcctzo11.-Every public officer having in his custody any registers, books, records, papers, documents or prcceedings, the mspect10n whereof may tend to secure any duty, or to provt> or lead to the discovery of any fraud or omis- SIOn in relation to any duty, shall at all reasonable times permit any per,:;;on authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and pro- ceedings, and to take such notes and extracts as he may deem necessary, without fee or charge .

69. Pow.r to make ru!es.-(1) The Government may, by notifi· cation in the Gazette, make rules to carry out generally the pur- poses of this Act.

(2) In particular and without prejudice to tha generality of the foregoing power such rules may be made for regulating-

(a) the supply and the sale of stamps and stamped papers.

(b) the persons by whom alone such sale is to be conducted,

(c) the duties and remuneration of such persons, and

(d) the fines which shall m no case exceed five hundred rupees to be incurred on breach of any rule:

Proviued that such rules shall not restrict the sale of adhe· s1vc stamp of the value of twelve naye paise or less.

(3) All rules made under this Act shall be laid, as soon as may be, after they are made, before the Legilative Assembly wh1le it is in session for a total period of not less than 14 days which may be comprised in one session or in two or more sessions and if, before the expiry of the sa1d period the Legislative Assembly makes any modificatiOn in the rules or directs that any rule shall not have effect, th~ rules shall there- after have eftect only in such modified form or be of no effect, as the case may be.

iO Savmg as to Court Fc"(s.-Nothing contained in this Act shall be deemed to aftect the duties chargeable under any enactment for the time being in force relating to Court-fees. il. Sr.vmg as to certaw stamps.-Ail stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of

32

Io4 the value of twenty-five naye paise, or as the case may be, multiples thereof and shall, accordingly, be valid for all the pur- poses of this Act.

72. App!tcaltoll oj Lhc lndwn Stamp ;let, 1899.-The Indian Stamp Act, 1899 (Central Act 2 of 1899) as in force in the Malabar District referred to in section 5 (2) of the States Reorganh,ation Act, 1956 (Central Act 37 of 1956) in so far as it relates to the matter specified 111 Entry 44 of List Ill of the Seventh Schedule to the Constitutio!l in respect of documents specified in Entry 91 of List I of the said Schedule, shall notwithstanding anything contained in any law, extend to the whole of the State of Kerala.

73. Rcpc,1l111zd Savmgs- 'The Indian Stamp Act, 1899 (Central Act 2 of 1899) in its application to the Mahbar Dhtrict referred to in section 5 (2) ot the States Reorganisation Act, 1956 (Central· Act 37 of 1956) in so far as it relates to the matter specified in b:ntry 44 of List Ill of the Seventh Schedule to the Constitution in respect of documents falling under Entry 63 of List II in the said Schedule and the Travancore-Cochin Stamp Act, 1125 (Act 1 of 1125) are hereby repealed:

Provided that such repeal shall not aftect-

(a) the previous operation of the said enactments or any- thing duly done or suftered thereunder;

(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments;

(c) any penalty, forefeiture or punishment incurred in respect of any offence committed against the said enactments; or

(d) any inves1igation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.

..

..

...

33

..^{~ ...} u

THE SCHEDULE

S/. No Dcscrtplton oj wslrttmml

1 ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or value written or signed by, or on behalf of a debtor in order to supply evidence of such debt in any book (other than a banker's pass book) or on a separate piece of paper when such book or paper is left in the creditor's possession: Pro- vided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property.

2 ADMINISTRATION BOND including a bond given under Section 291 or Section 375 of the Indian Suc- cession Act. 1925 (Central Act, XXXIX of 1925) or Section 6 of the Government Savings Banks Act, 1873-

(a) Where the amount or value secured doe10 not exceed Rs. 10

Where it exceeds Rs 10 and does not exceed Rs. 50 Where it exceeds Rs. 50 and does not exceed Rs. 100 Where it exceeds Rs 100 &nd does not exceed Rc;. 200 tO Where it exceeds Rs. 200 and does not exceed Rs. 300 Where it exceeds Rs. 300 and does not exceed Rs. 400 ------

• Proper stamp duly Ten naye paise Fifteen naye paise Fifty naye paise One rupee

Two rupeees

Three rupees

Four rupees

l"

.._,

<:.It'

~

34

St. No. Descr1plw11 o/11lslrllmwt Where it exceeds Rs. 400 and does not exceed Rs. 5GO Where it exceeds Rs. 500 and does not exceed Rs. 600 Where it exceeds Rs. 600 and does not exceed Rs. 700 Where it exceeds Rs. 700 and does not exceed Rs. 800 Where it exceeds Rs 800 and does not exceed Rs. 900 Where it exceeds Rs. 900 and does not exceed Rs. 1000

(b) In any other case

3 ADOPTlON DEED, that is to say, any instrument (other than a Will), recording an adoption or confer- ring or purporting to confer an authority to adopt.

4 AFFIDAVIT, including an affirmation or declaration w the case of persons by law allowed to affirm or declare instead of swearing.

Exemptions

Affidavit or declaration in writing when made- ( a) as a condition of enlic;tment under the Army Act, 1

(b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or

(c) for t'te sole purpose of enabling any person to rece- i\ Propt' stamp duly

Five rupees

Six rupees fifty naye paise

Seven rupees fifty naye paise

Eight rupees fifty naye paise

Nine rupees fifty naye paise

Ten rupees fifty naye paise

Twelve rupees fifty naye paise

Twenty rupees

Two rupees fifty naye paise

...

" ..._____ --------------- • ·n --------~--~-----~-----_:__) l ______ ,^{+ ~~}

.....

1:/t

35

.)^II • ' ..

5 AGREEMENT OR MEMORANDUM OF AGREE- MENT-

(a) If relating to the sale of a bill of exchange;

(b) If rela1ing 1o the sale of Government security or share in an incorporated company or other body corporate ;

(c) If not otherwise proviaed for Exemptions

Agreement or memorandum ?f agreement-

(a) for cr relating to the sale of goods or merchandise exclusively, not being a note or memorandum char- under No. 3

(b) made in the form of tenders to the Central Govern- ment, or to the Gove~nment of Kerala, for, or relat- ing to any loan.

6 AGREEMENT RELATING TO DEPOSIT OF

TITLE DEEDS, PAWN OR PLEDGE, that is to say, any instrumentevidencing any agreement relat ing to-

(1) the deposit of title deeds or instruments constitu- ting or being evidence of rhe title to any property whatever (other than marketable security), or

• ,t:r Forty naye paise SubJect to a maximum of Twenty rupees, Twenty naye paise for every Rs. 10,000 or part therof of the value of the security or share. One rupee fifty naye paise.

....

a. ~

36

Sl. No. Dt'CIIplrOII olwslrllmwt Proper stamp dtlly

(2) the pawn or pledge of movable property where such depo<;it pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt- lf drawn in If drawn in set

(a) if such loan or debt is repayable on demand or more If drawn singly set of two for of three for 1han 1hree months from the date of the instrument each part of each part of evidencing the agreement- the set the set

Rs. nP. Rs. nP. Rs. nP.

(i) lf 1h~ amount secured does not exceed Rs. 200 0 60 0 40 0 20 I-'

(ii) If it exceeds Rs. 200 but does not exceed Rs. 400 1 10 0 60 0 40 .:.• (X) do. 4CO do. 600 I 70 0 20 0 60

do. 600 do. !iOO 2 30 1 10 0 80

do. 800 do. 1000 2 80 1 50 0 20

do. 1000 do. 1200 3 40 1 70 1 10

do. 1200 do. 1600 4 50 2 30 1 50

do. 1600 do. 2500 6 80 3 40 2 30

do. 2500 do. 5000 13 50 6 80⁴so

do. 5000 do. 7500 20 30 10 10 6 80

do. 7500 do. . 10000 27 00 13 50 9 00

do. 10000 do. 15000 40 50 20 30 13 50

do. 15000 do. 20000 54 00 2'7 00 18 00

...

~ ~ .... • b

37

• .. ~ (b-

If it exceeds 20000 but does not exceed Rs. 25000 do. 25000 do. 30000

and for ever) adthtional Rs 10,00) or part thereof in excess of Rs. 30,000

(b) If such loan or debt repayable not more months from the date of such instrument. Exemption

than 3

Instrument of pawn or pledge of goods if unattested.

7 APPOINTMENT IN EXECUTION OF A POWER,

WHETHER OF trustees or of Property movable or immovable, where made by any writing not being a Will

8. APPRAISEMENT OR VALUATION MADE other- wise than under an order of a Court in the course of a suit.

(a) Where the amount does not exceed R.s. 1, 000

(b) in any other case Exemptions

(a) Appraisement or valuation made for the informa- tion of one party only, and not being in any man- ner obligatory between parties e1ther by agree- ment or operation of law ..

(b) Appraisement of crops for the purpose of ascer- taining the amount to be given to a landlord as rent

~ ------------

67 50

81 00

27 00

•

33 80

40 50

13 50

22 50

27 00

9 00

~

Half the duty payble under claus~ (a) (i) or (ii) above

Thirty fiye rupees

The same duty as a Bottomry Bond (No. 14) for such amount

Twelve rupees fifty naye paise

~

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38

' St. No. LJesc1IpLzo11 cf lll~irllmwt

9 APPRENTICESHIP DEED, including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or employment, not being articles of clerkship (No. II)

10 ARTICLESof ASSOCIATION OF A COMPANY Exemption

Articles of any association not formed for profit and reg- istered under section 25 of the Companies Act, 19~6 (Cer.tral Act 1 of i956)

11 ARTICLES OF CLERKSHIP or contract, whereby any person first becomes bound to serve as any clerk in order to his admission as an a1torney in the High Court

12 AWARD, that is to say, any decision in writing by an arbitrator or umpire not being an award directing a pa-rtition on a reference made otherwise than by the order of the court in the course of a suit- ( a) Where the amount or value of the property to which the awarrl rela1es as set-forth in such award doec; not exceed Rs, 1 ,000;

I~

..... ..

~

Proper stamp dultl SeYen rupees fifty naye paise One hundred rupees

Three hundred and seventy-five rupees The same duty as a Bottomry Bond (No. 14) for such amo~o~nt

•^}.. -^~ C>

39

•^{.. ...} ('b-

(b) If it exceeds Rs. 1,000 but does not exceed Rs. 5,000;

and for every additional Rs 1,000 cr part thereof in excess of Rs. 5,000,

13 BOND as defined by Section 2 (a), not being a deben~ ture and not being otherwise provided by this Act or by the Court Fees Act or other enactment for the time being in force-

Where the amount or value secured does not exceed Rs 10

Where the amount exceeds Rs. 10 and does not exce- ed Rs. 50

Where it exceeds Rs. 50 and does not exceed Rs. 100 Where it exceeds Rs. 100 and does not exceed Rs 200 Where it exceeds Rs. 200 and does not exceed Rs. 300 Where it exceeds Rs. 300 and does not exceed Rs. 400 ·where it exceeds Rs 400 and does not exceed Rs 500 Where it exceeds Rs 500 and does not exceed Rs. 6i)0 Where it exceeds Rs. 600 and does not exceed Rs. 700 Where it e~eeds Rs. 700 and does not exceed Rs. 800 Where it exceeds Rs 800 and does not exceed Rs. 900 Where it exceeds Rs. 900 and does not exceed Rs. 1,000 And for every Rs. 500 or part thereof in excess of Rs. 1,000

--- ---

• 'r Fifteen rupees One rupee !:¥Jb1ect to a maximum of one hundred·. r.rpees

Twenty five naye paise

Fifty naye paise

One rupee

Two rupees twenty five naye paise

Three rupees fifty naye paise

Four rupees seventy five naye paise Six rupees

Seven rupees fifty naye paise

Eight rupees seventy five naye paise Ten rupees

Eleven rupees twenty five naye paise Twelve rupees fifty naye paise

Six rupees twenty-five n9.ye paise

....

m --

40

St. No. Dcscr1pl10t1 o/lt~slrumwl

14

Exemptions

(a) Bail bonds and recognizances executed in Criminal cases

(b) Bond, when executed by any person for the pur- pose 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. BOTTOMRY BOND, that is to say, any instrument whereby the master of a seagoing ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage- Where the amount or value secured does not exceed Rs. 10

Where it exceeds Rs. 10 and does not exceed Rs. 50 Where it exceeds Rs. 50 and does not exceed Rs. 100 Where it exceeds Rs 100 and does not exceed Rs. 200 Where it exceeds Rs. 200 and does not exceed Rs. 300 Where it exceeds Rs. 300 and does not exceed Rs 400 Where it exceeds Rs. 400 and does not exceed Rs. 500 Where it excP.eds Rs. 500 and does not exceed Rs. 600 Where it exceed~ Rs. 600 and does not exceed Rs 700 Where Jt exceeds Rs. 700 and does not exceed Rs. 800 Where it exceeds Rs 800 and dces not exceed Rs 900 Where it exceeds Rs. 900 and does not exceed Rs. 1,000 And for every Rs. 500 or J-art thereof in excess of Rs 1.000

~

~ .. ~

Proper sla mp dz1ty

Twenty five oaye paise

Fifly naye paise

One rupee twen'y five naye paise

Two rupees fifty naye paise

Three rupees seventy five naye paise

Five rupees

Six rupees twenty five naye paise

Seven rupees fifty naye paise

Eight rupees Seventy five naye paise

Ten rupees

Eleven rupees twenty five naye paise

Twelve rupees fifty naye paise

Six rupees twenty five naye paise

• --- ----·- _________ ...., _____________ _ ... -.....

a-,

tO

41

... .. ....

('b-

15 CANCELLATION-Instrument of (including any in- strument by which any instrument previously exe- cuted is cancelled) if attested and not otherwise provided for

16 CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court or by the Government, Collector or other Revenue Officer-

.....

0

(a) Where the purchase money does not exceed Rs. 10.

{b) Where the purchase money exceed Rs. 10 but does not exceed Rs. 25.

(c) In any other case.

17 CERTIFICATE OR OTHER DOCUMENT evidenc- ing the right or the title of the holder thereof or any other person e1ther to any share, scrip or stock in or of any incorporated company or other body corporate or to become proprietor of share, scrip or stock in or of any such company or body.

18 CHARTER PARTY, that is to say, anY mstrument except an agreement for the hire of a tugsteamer whereby a vessel or some spec1fied principal part thereof is let for the specified purpose of the char- terer whether it includes a penalty clause or not ~

Fifteen rupees

Thirty-five naye paise

Seventy naye paise

The same duty as a conveyance (No. 2i.) for a consideration equal to the amount of the purchase money only

Twenty naye paise

Two rupees fifty naye paise

........-

C)-

<»--

42

L_ -- St. No. Dcscrrptw11 of wslrumenl 1 g CH lTTY OR KURI variula where the total amount subscribed exceeds Rs 100

20 COMPOSITION DEED, that is to say, any instrument executed by the debtor whereby he conveys his pro- perty for the benefit of his creditors or wh~ther paym&nt of a composition or dividend on their debt is secured to the creditors or whereby provision is made for the continuance of the debtor's business under the supervision of Inspectors or under letters of licence for the benefit of his creditors. 2l CONVEYANCE (as defined by Section 2 (d) not be- ing a transfer charged or exempted under No 54) Where the amount orvalueof the consideration for such conveyance as set forth therein does not exceed Rs 50 Where it exceeds Rs. 50 but does not exceed Rs. 100 Where it exceeds Rs. 100 but doec:; not exceed Rs 200 Where it exceeds Rs. 200 but does not exceed R<>. 300 Where it exceeds Rs. 300 but does not exoeed Rs. 400 vVhere it exceeds Rs. 400 but does not exceed Rs. 500 Where it exceeds Rs 500 but does not exceed Rs 600 Where it exceeds Rs. 600 but does not exceed Rs. 700 Where it exceeds Rs 700 but does not exceed Rs. 800 Whsre it exceeds Rs. 800 but does not exceed Rs. 900

(j..

-..-

,.

~

--- ------ ----------

P1·oper Stamp dul!l Two rupees

Twenty one rupees One rupee Twenty five naye paise Two rupees fifty naye paise Five rupees

Seven rupees fifty naye p1ise Ten rupees

Twelve rupees fifty naye paise Fifteen rupees

Seventeen rupees fifty naye paise Twenty ru peas;

Twenty two rupees fifty naye paise )s.

J->-

c~ ..,..

43

~ ... .c. '"\r Where it Exceeds Rs. 200 hut does not exceed Rs. 1000 And for every Rs. 500 or part thereof in excess of Rs. l ,000

22 COPY OR EXTRACT, certified to be a true copy or extract by ur if by order of any public officer and not ct.Jargeable under the law for the time being in force relating to court fees- ,

(i) If the original was not chargeable with dt~ty or the duty with which it was chrgeable does not ex- ceed Rupee one

(ii) In any other case Exemptions

(a) Copy.of any paper which a public officer is express- )Y required bv law to make or furnish for record in any public office or for any public purpose.

(b) Copy of, or extract from, any register relating to births, baptisms namings, dedicatiGns, marriages, divorces, deaths or burials

23 COUNTERPART OR DUPLICATE of any instru- ment chargeble with duty and in respect of which the proper duty has been paid-

(i) The duty with which the original instrument was chargeable does not exceed Rs. 2. 50

(ii) In any other case

4

Tweaty five rupees Twelve rupees fifty naye paise One rupee Twenty five naye paise Two rupees fifty naye paise The same duty as is payable on the original

Two rupees fifty naye paise 'r

~

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0<

44