28. DEL IVERY-ORDER IN RESPECTOF 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 exceeds in value twenty rupees.
29. DIVORCE - Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.
30. ENTRYAS AN ADVOCATE VAKIL OR ATIOBNEY ON THE ROLE
OF ANY HIGH COURT {under the Indian Bar Councils Act, 1926, or in exercise of powers conferred on such court by Letters, Patent or by the Legal Practitioners Act, 1884
(a) in the case of an Advocate or Vakil
(b) in the case of an Attorney
Exemptions: Entry of an Advocate, Vakil or Attorney on the roll of any High Court when he has previously been enrolled in a High Court.
31. EXCHANGE OF PROPERTY - Instrument of
32. FURTHER CHARGE - Instrument of, that is to say, any instrument imposing a further charge on mortgaged property-
(a) When the original mortgage is one of the description referred to in clause (a) of Article No.40 (that is, with possession);
(b) when such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, without possession),
(i) if at the time of execution of the instrument of further charge possession of the property is given, or agreed to be to be given under such instrument.
(ii) if possession is not so given.
33. GIFT- Instrument of, not being a Settlement (No.58) or Will or Transfer (No. 62).
34. INDEMNITY-BOND Rs.2.00
Rs.50.00
Deleted.
Deleted.
The same duty as a conveyance (No. 23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. The same duty as a conveyance (No.23) for a consideration equal the amount of the further charge secured by such
instrument.
The same duty as a Conveyance (No. 23) for a consideration equal to the total amount of the charge(including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge.
The same duty as a Bond (No.
15) for the amount of the further charge secured by such instrument.
The same duly as a conveyance (No. 23) for consideration equal to the value of the property as set forth in such instrument. The same duty as a Security Bond (No. 57) for the same amount.
8
q
35. LEASE, including an under-lease or sublease and any agreement to let or sub-let-
(a) where by such lease the rent is fixed and no premium is paid or delivered-
(i) where the lease purports to be to a term of less than one year;
(ii) where the lease purports to be for a term of not less than one year but not more than five years;
(iii) where the lease purports to be for a term in excess of five years and ; not exceeding ten years.
(iv) where the lease purports to be for a term exceeding ten years, but not exceeding twenty years.
(v) where the lease purports to be for a term as a exceeding twenty years, but not exceeding thirty years.
(vi) where the lease purports to be for a term as a exceeding thirty years, but not exceeding one hundred years.
(vii) where the lease purports to be for a term exceeding one hundred years, or in perpetuity.
(viii) where the lease does not purport to be for any definite term.
(b) where the lease is granted for a fine or premium or for The same duty as a Bond (No. 1
5) for the whole amount payable or deliverable under such lease. The same duty as a Bond (No.15) for the amount or value of the average annual rent reserved.
The same duty as a conveyance (No. 23) for a consideration equal to the amount or value of the average annual rent reserved.
The same duty as a Conveyance (No.23) for a consideration equal to twice the amount or value of the average annual rent reserved.
The same duty as a Conveyance {No.23) for a consideration equal to three times the amount or value of the average annual rent reserved.
The same duty as a Conveyance (No.23) for a consideration equal to four times the amount or value of the average annual rent reserved.
The same duty as a conveyance (No.23) for a consideration equal in the case of a lease granted solely for agricultural purposes to one tenth and in any other case to one-sixth of the whole amount of rents which would be paid or
delivered in respect of the first fifty yea rs of the lease. The same duty as a Conveyance {No. 23) for a consideration equal to three times 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
9
(o money advanced and where no rent is reserved.
c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved.
Exemption: Lease, executed in the case of cultivator and for the purpose of cultivation and for the purpose of cultivation (including a lease of trees for the production of food or drink) without the payment or, delivery of any line or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.
In this exemption a lease for the purpose of cultivation shall include a lease of lands for cultivation together with a homestead or tank.
Explanation: When lease undertakes to pay any recurring charge, such as Government revenue, landlords share of ceases, or the owner's share of municipal rates of taxes, which is by law recoverable from the lessor, the amounts so agreed to be paid by the lease shall be deemed to be part of the rent.
36. LEDER OFALLOTMENT OF SHARES, company, or in respect of any loan to be raised by any company or proposed company.
37. LEDER OF CREDIT any instrument by which one person authorizes another to give credit to the person in whose favour it is drawn. LEDER OF GUARANTEE. See AGREEMENT (No. 5).
38. LEDER OF LICENCE, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.
39. MEMORANDUM OFASSOCIATION OFA COMPANY-
(a) if accompanied by articles of association under section 26 of the Companies Act, 1956;
(b) if not so accompanied
(i) where the nominal share capital does exceed one lakh of rupees;
(ii) where the nominal share capital does not exceed one lakh of rupees.
(No. 23) for a consideration
equal to the amount or value of
such fine or premium or
advanced as set forth in the
lease.
The same duty as a Conveyance
(No. 23) for a consideration
equal to the amount or value of
such fine or premium or
advance as set forth in the lease,
in addition to the duty which
would have been payable on
such lease it no fine or premium
or advance had been paid or
delivered ; Provided that, in any
case where 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
two rupees.
Rs.2.00
Rs 1
Rs. 50.00
Rs. 200.00
Rs. 500.00
Rs. 800.00
10
I I
40. MORTGAGE-DEED, not being (AN AGREEMENT RELATING TO DEPOSIT OF TITLE. DEED, PAWN OR PLEDGE (No. 6), BOTIOMRY BOND {No. 16), MORTGAGE OF A CROP {No. 41) RESPONDENTIA BOND {No. 56), OR SECURITY BOND (No. 57)
2 [(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given.
(i) where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs 1000
(ii) where it exceed Rs 1000
(b) when possession is not given or agreed to be given as aforesaid;
Explanation: A mortgagor who gives to the mortgagee a power- of-attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this Article.
(c) when a collateral or auxiliary or additional or substituted security, or by way of further assurance by the above mentioned purpose where the principal or primary security is duly stamped
(i) for every sum secured not exceeding Rs. 1000
(ii) and for every Rs. 1000 or part there of secured in excess olRs. 1000.
Exemptions: (1) Instrument, executed by persons taking advances under he lands Improvement Loans Act, 1883 {10 of 1883) or the Agriculturists Loan Act, 1884 (12 of 1884) or by their sureties as security for the repayment of such advance.
(2) Letter of hypothecation accompanying a bill of exchange.
41. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the lime of the mortgage-
(a) when the loan is repayable not more than three months from the date of the instrument
(i) for every sum secured not exceeding Rs. 200;
(ii) and for every Rs. 200 or part thereof secured in excess of Rs. 200.
(b) When the loan is repayable more than three months, but not more than eighteen months for the date of the instrument.
(i) for every sum secured not exceeding Rs.100
(ii) and for every Rs. 100 or part thereof secured in excess of Rs. 100.
42. NOTARIAL ACT that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a Protest (No. SO) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public.
See also Protest of Bill or Note (No.SO)
43. NOTE OF MEMORANDUM sent by a Broker or Agent to his principal intimating the purchase or sale on account o, such principal-
(a) of any goods exceeding in value Bs. 20
(b) of any stock or marketable security exceeding in value twenty rupees.
Rs 10
1%]
The same duty as a Bond
(No.15) for the amount secured
by such deed.
Rs.5.00
Rs. 5.00
Rs. 1.00
Rs. 2.00
Rs. 2.00
Rs. 2.00
Rs. 10.00
Rs. 1.00
Rs.2 for every Rs. 5,000 or part
thereof of the value of the stock
as security subject to a
maximum of forty rupees.
11
44. NOTE OF PROTEST by the Master of a Ship See also Protest by the Master of a Ship. (No. 51 ) Order for the payment of Money See Bill of Exchange (No. 13 )
45. PARTITION - Instrument of (as defined by Section 2(15);
46. PARTNERSHIP
(A)- INSTRUMENT OF-
(a) where the capital of the partnership does not exceed Rs.
1,000
(b) in any other case (B)- Dissolution of- Pawn or Pledge - See Agreement relating to deposit of Title deeds Pawn or Pledge (No. 6).
47. POLICY OF INSURANCE.- Rs. 5
The same duty as a Bond (No.
15) for the amount of the value of the separated shares or shares d the property. N.B. : The largest share remaining after the property is partitioned (or, if there are two or more shares of equal value and not smaller than any of the other share, then one of such equal shares)shall be deemed to be that from which the other shares are separated ; Provided always that-
(a) when an instrument of partition containing an agreement to divide property in severally is executed and partition is effected in pursuance of such agreement the duty chargeable upon the instrument affecting such partition shall be reduced by the amount of duty paid in respect of first instrument but shall not be less than four rupees.
(b) where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue. (c) where a final order for effecting a partition passed by an Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp
required for an instrument of partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed rupees four.
The same duty as (Bond No. 15). Rs. 100.00
Rs.50.00
12
I} A-SEA INSURANCE (See section 7)
(1) for or upon any voyage-
(i) where the premium or consideration does not exceed the rate of one-eights per centum o, the amount insured by the policy;
(ii) in any other case, in respect of every full sum of one thousand live hundred rupees and also any fractional part of one thousand five hundred rupees insured by the policy;
(2) for time-
(i) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy
(ii) where the insurance shall be made for any time not exceeding six months;
(iii) where the insurance shall be made for any time exceeding six months and not exceeding twelve months. B.- FIRE-INSURANCE AND OTHER CLASSES OF INSURANCE, NOT
ELSEWHERE INCLUDED IN TH IS ARTICLE, COVEBING GOODS,
MERCHANDISE, PEBSONAL EFFECTS, (BOPS AND OTHER
PROPERTY AGAINST LOSS OR DAMAGE.
(1) in respect of an original policy
(i) when the sum insured does not exceed Rs. 5,000;
(ii) in any other case; and
(2) in respect of each receipt for any payment of a premium on any renewal of an original policy.
C. - ACCIDENT AND SICKNESS INSURANCE-
(a) against railway accident, valid for a single Journey only. Exemption
When issued to a passenger traveling by the intermediate or the third class in any railway;
(b)in any other case-for the maximum amount which may become payable in the case of any single accident or sickness where such amount does not exceed Rs.1 ,000, and also where such amount exceeds Rs. 1,000 for every Bs. 1 ,000 or part thereof.
CC- INSURANCE BY WAY OF INDEMNITY against liability to pay daages on account of accident to workmen employed by or under the insurer or against liability to pay compensation under the Workmen's Compensation Act, 1923 (8 of 1923), for every Rs.100 or part thereof payable as premium.
D.- LIFE INSURANCEIORGBOUP INSURANCE OR OTHER INSURANCE] NOT SPECIFICALLY PROVIDED FOR, except such a If drawn singly if drawn in
duplicate for
each part.
Five paise Five paise
Five paise Five paise
Ten paise Ten paise
Ten paise Ten paise
Twenty five paise
Fifty paise
One-half of the duty payable in
respect of the original policy in
addition to the amount, if any
chargeable under No. 53.
Five paise
Ten paise provided that, in case
of a policy of insurance against
death by ' accident when the
annual premium payable does
not exceed (Rs. 2.50) per Rs.
1000, the duty on such
instrument shall be five paise for
every Rs. 1 ,000 or part thereof
the maxi mum amount which
may become payable under it.
five paise.
If drawn singly if drawn in
duplicate for
each part.
13
RE-INSURANCE, as is described in Division E of this article-
(i) for every sum insured not exceeding Rs. 250;
(ii) for every sum insured exceeding Rs. 250 but not exceeding Rs. 500;
(iii) for every sum insured exceeding Rs. 500 but not exceeding Rs. 1 ,000 and also for every Rs. 1,000 or part thereof in excess of Rs. 1,000.
Exemption:
Policies of life-insurance granted by the Director General of Post Offices in accordance with rules for Postal life insurance issued under the authority of the Central Government. E.- RE-INSURANCE BY AN INSURANCE COMPANY which has granted in a POLICY [of the nature specified Division A or Division B of this Article, with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby. General Exemption
Letter of cover or engagement to issue a policy of insurance:
Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable there under, nor shall it be available for any purpose, except to the compel the delivery of the policy therein mentioned.
48. POWER OF ATIORNEY (as defined by Section 2(21) not being a Proxy (No. 52).
(a) when executed for the sole purpose of procuring the registration one or more documents in relation to a single transaction or for admitting execution of one or more such documents;
(b) when required in suits or proceedings under the Presidency Small Cause Courts Act,1882 (15 of 1882)
(c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a);
(d) when authorizing more than five persons to act jointly and severally in more than one transaction or generally;
(e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;
(f) when given for consideration and authorizing the attorney to sell any immovable property;
(g) in any other case
Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person.
Ten paise
Ten paise
Five paise
Five paise
Twenty paise Ten paise
(N.B. II a policy of group
insurance is renewed or
otherwise modified whereby the
sum insured exceeds the sum
previously insured on which
stamp-duty has been paid, the
proper stamp must be borne on
the excess sum so insured.)
One quarter of the duty payable
in respect of the original
insurance but not less than five
paise or more than fifty paise:
Provided that if the tot a I
amount of duty payable is not a
multiple of five paise, the total
amount shall be rounded off to
the next higher multiple of live
paise.
Rs.20.00
Rs. 20.00
Rs.20.00
Rs. 20.00
Rs.20.00
The same duty as a Conveyance
(No. 23) for the amount of the
consideration.
Rs.20.00
14
N.B.- The term 'registration' includes every operation incidental to registration under the Registration Act, 1908 (16 of 1908).
49. PROMISSORY NOTE [as defined by section 2(22)-
(a) when payable on demand
(i) when the amount or value does not exceed Rs. 250;
(ii) when the amount or value exceeds Rs. 250 but does not exceed Rs. 1,000 ;
(iii) in any other case.
(b) when payable otherwise than on demand.
50. PROTEST OF BILL OR NOTE, that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such attesting the dishonor of a Bill of Exchange or promissory note.
51. PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses of the calculation of averages and every declaration in writing made by him against the charterers of 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 also Note of Protest by the Master of Ship (No. 44).
52. PROXY empowering any person to vote at any one election of the members of a district or a local board or of a district or local board or of a body o, municipal commissioners, or at any one meeting o, (a) members of an incorporated company or other body corporate whose stock or funds is or are divided into shares and transferable, (bl a local authority, or (c) propretietors, members or contributors to the funds of any institution.
53. RECEIPT [as defined by section 2(23)] for any money or other Property the amount or value of which exceeds rive thousand rupees.]
Exemptions
Receipt-
(a) endorsed on or contained in any instrument duly stamped [or any instrument exempted] under the proviso to section 3 (instruments executed on behalf of the Government) (or any cheque or bill of exchange payable on demand) acknowledging the receipt of the consideration money. Interest or annuity or other periodical payment thereby secured;
(bl 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 States of Madras, Bombay and Andhra) (as they existed immediately before the 1st November, '1956) or lnam lands;
(d) for pay or allowances by non-commissioned [or petty] officer, soldiers, [sailors] or airmen] of Indian military, [naval] or air forces], when serving in such capacity, or by mounted police constables;
(e) 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 for petty] officer, [soldier, [sailor or airman], of [any of the said forces], and serving in such capacity;
5 paise
10 paise
15 paise
The same duty as a Bill of
Exchange (No. 1 3) for the same
amount payable otherwise than
on demand.]
Rs. 5.00
Rs.5.00
Fifteen paise
[One rupee]
15
(f) for pensions or allowances by person, receiving such pensions or allowances in respect of their service as such non commissioned [or petty] officers, [soldiers, [sailors] or airmen], and not serving the Government in any other capacity;
(g) given by a headman or lambardar for land revenue or taxes collected by him;
(h) given for money or securities for money deposited in the hands of any banker to be accounted for:
Provided that the same is not expressed to be received of, or by the hands of, any other than the person to whom the same is to be accounted for.
Provided also that this exemption shall not extend to a receipt or acknowledgemenl for any sum paid or deposited /or or upon a letter of allotment of a share, or in respect of a call upon any seripor share of, or any incorporated company or other body corporate or such proposed orintended company or body or in respect or a debenture being a marketable security.
54. RECONVEYANCE OF MORTGAGED PROPERTY.
(a) if the consideration for which the property does not exceed Rs. 1,000;
(b) in any other case Rs.60.00
55. RELEASE, that is to say, any instrument not being such a release as is provided for by section 23A whereby a person renounces a claim upon another person or against any specified property
(a) if the amount or value of the claim does not exceed Rs 1 000
(b) in any other case Rs.30.00
56. RESPONDENTIA BOND, that is to say, any instrument securing loan on the cargo laden bond (No. 15) or to be laden on board a ship and a making the amount of the repayment contingent on the arrival of the loan secured. cargo at the port of des ti nation
~VOCATION OF ANY TRUST OB SETILEMENT See Settlement {No. 58); Trust (No. 64)
57. SECURITY BOND OR MORTGAGE DEED , executed by way of security for the due execution of an office. or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract-
(a) when the amount secured doe not exceed Rs 1000.
(b) in any other case
Exemptions: Bond or other instrument, when executed
(a) by headmen nominated under rules framed in accordance with the Bengal Irrigation Act, 1876, section 99, for the due performance of their duties under that Act;
(b) by any person {or 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 The same duty as a Bond (No.
15) for the amount secured. Rs.30.00
The same duty as a conveyance (No 23) for the amount of such consideration as set forth in the Reconveyance.
Rs.60.00
The same duty as a Bond(No 15) for such amount or value as set forth in the release.
Rs 30.00
The same duty as a bond {No.
15) for the amount f the loan secured
The same duty as a Bond(No 15) for the amount secured. Rs 30.00
16
I J- {b) in any other case Exemption: Surrender of lease, when such lease is exempted from duty.
62. TRANSFER {whether with or without consideration) [(a) of shares in an incorporated company or other body corporate;
{b) of debentures, being marketable Securities, whether the debenture is liable to duty or not, except debentures provided for by section 8;
{c) of any interest secured by a bond, mortgage-deed or policy of insurance,
i) if the duty on such bond, mortgage deed or policy does not exceed live rupees;
{ii) in any other case
(d) of any property under the Administrator General's 1874 {2 of 1 874). section 31;
{e) of any trust-property without consideration from one trustee to another trustee or from a trustee to beneficiary
Exemptions
Transfer by endorsement- {a) of a bill of exchange, cheque or promissory note; {b) of a bill of lading, delivery order, warrant for goods, or other merchantile document of title to goods;
{c) of a policy of insurance;
{d) of securities of the Central Government.
63. TRANSFER OF LEASE by way of assignment and not by way of under-lease
Exemption:
Transfer of any lease exempt from duty.
64. TRUST- {A)- Declaration of or concerning, any property when made by any writing not being a WILL.
B) - Revocation of, or concerning, any property when made by any instrument other than a WILL.
Rs.30.00
25 paise for every hundred
rupees or part thereof of the
value of the share.
One-half of the duty payable on
a conveyance {No. 23) for a
consideration equal to the face
amount of the debentures.
The duty with which such bond,
mortgage-deed or policy of
insurance is chargeable.
Five rupees.
Ten rupees.
Five rupees or such smaller
amount as may be chargeable
under clauses {a) to (c) of this
Article.
The same duty as a Conveyance
{No. 23) for a consideration
equal to the amount of the
consideration for the transfer.
The same duty as a Bond
(No.15) for a sum equal to the
amount or value of the property
concerned as set forth in the
instrument but not exceeding
Rs. 50.
The same duty as a Bond {No.
15) for a sum equal to the amount or value of the property concerned as set forth in the
17
(y not be less than a specified sum per mensem;
(c) under No. 34 of the rules made by the State Government ·under section 70 of the Bombay Irrigation Act, 1879;
(d) executed by persons taking advances under the Land Improvement Loans Act, 1 883 (19 of 1883), or the Agriculturist' Loan Act, 1884 (12 o{ 1884), or by their sureties, as security for the repayment of such advances;
(e) executed by officers of the Government or their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof.
58. SETILEMENT
A - INSTRUMENTOF (including a deed of dower)
Exemption: Deed of dower executed on the occasion of a marriage between Muhammandans
B - REVOCATION OF -
See also Trust (No. 64)
59. SHARE WARRANTS, to bearer issued under the Company's Act, 1956(Act 1 of 1956)
Exemption: Share warrant when issued by a company in pursuance of the Company's Act 1956, (Act 1 of 1956) section 114, to have effect only upon payment, as composition for the duty,, to the collector of stamp revenue of- {a) one and a half per centum of the whole subscribed capital of the company, or
(b) if any company which has paid the said duty or composition in full, subsequently issues an addition to its subscribed capital one and a half per centum of the additional capital so issued. Script. See CERTIFICATE (No. 19)
60. SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel.
61. SURRENDER OF LEASE
(a) when the duty with which the lease is chargeable does not exceed live rupees.
The same duty as a conveyance
{No.23) or a sum equal to the
amount or value of the property
settled as set forth in such
settlement. Provided that where
an agreement to settle is
stamped with the stamp
required for an instrument of
settlement, and an instrument
of settlement in pursuance of
such agreement is subsequently
executed the duty on such
instrument shall not exceed
Rs.4.00.
The same duty as a Conveyance
{No.23) for a sum equal to the
amount or value of the property
concerned, as set forth in the
instrument of revocation, but
not exceeding Rs.SO/-.
Provided
One and a half times duty
payable on a Conveyance (No.
23) for a consideration equal to the nominal amount of the shares specified in the warrant. Rs. 2.00
The duty with which such lease is chargeable.
18
instrument but not exceeding Bs. SO.
See also Settlement (No. SB) Valuation See Appraisement (No.
8) Vakil See Entry as a Vakil (No. 30)
65. Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be].
Rs. 3.00
2(] Substituted by Act No 5 of 2007 and shall be deemed to come into force from 21" August
2007.
Note : Published in the Arunachal Pradesh Gazette Extraordinary,
1. THE INDIAN STAMP ACT, 1899 (ACT NO. 2 OF 1899) (IN ITS APPLICATION TO THE STATE OF
ARUNACHAL PRADESH)(ARUNACHAL AMENDMENT) ACT, 2007 EOG No. 233 VOL XIX Dated 21"
August 2007
2. THE INDIAN STAMP ACT, 1899 (ACT NO. 2 OF 1899) (IN ITS APPLICATION TO THE STATE OF
ARUNACHAL PRADESH)(ARUNACHAL AMENDMENT) ACT, 2010 (Act no 3 of 2010) EOG No. 36 VOL XVII Dated 3rd May 2010.
3.THE INDIAN STAMP ACT, 1899 (ACT NO. 2 OF 1899) (IN ITS APPLICATION TO THE STATE OF
ARUNACHAL PRADESH)(ARUNACHAL AMENDMENT) ACT, 2018 (Act no 16 of 2018) EOG No.
451 VOL XXV Dated October 22, 2018.
19