Daman and Diu act 017 of 1968 : The Indian Stamp

  • Date:
Department
  • Department of Civil Registrar-cum-Sub Registrar
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I > ..: : . . ;: ;.?A . i , , . , , . . I The jlndian stamp

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, r I I . - - . - A&, 1968 .Q. ;. . ' . .!:.I' . , .-. - 3

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Law and Judicial Department .. - ". ... m ,.b -

- 4 N o t i f h t l ~ u

W/W/1~dO-NS

* The Indian Stamp (ma, Daman and Diu Amendment) Act, 1968, "I (Act No. I7 of 1868) which has been assented to by the M d e n t of India

on l l th A d , 1989 ia hemby p u b W d for general information of the1;

l* 8 ~ b k .

I

3 V. R. V m , Under Semetary.

Panaji, 80th A N , 1939.

; C..

I

- ',,

2. ? .v

:. . :,i . . The Indian Stamp (Goa, Daman and Dlu Amendment) Act, i , a b . .

' (Act No. 17 of 1968) : . .

. .

An Act to amend the Indian Stamp A&, 1899, aa in force h the i

Union territory of Gos, Daman and Diu, and to repeal the l d law *b

.. f

i

ingto*.

- *

?8 i 1 Be it enacted by t he Legislative Assembly of Goa, Daman and M u =: . , , : : . .!

in the Nineteenth Year of the Republic of India as follows: -.% 1 .* ' I 1. Short We, extent and commencement.- (1) Thie Act may be called the Indian Stamp (Goa, Daman and Diu Amendment) Aet, 1968. Y,

-1.1. , I, . .

(2) It extends to the whole of the Union Wtory of aOa, Daman I OndDhL i '

r r

(3) It shall oome into force on such date as the Admidatrator of I.. i I the Union territory of 00% Daman and M u may, by notIP~don fn the " . ~ C. offkid Caeette, apppint.

2. dmendmmt of d o n %--In the Indian Stamp Act,

1899, as in force in the Union territory of Goa, Daman and Diu or

( h e d c d k r e f d to as the prinuipal Ad), m section 2, - *; : ... , 1

. n -:,& ,- : (a) in dame (lo), atter the%wo* and f i m "by Schedule I", the wnrds, figure and letter "or by Sahedule I-A, tha . i:'.s \&&' .' ;

case may be" shall be added at the end; 'd 6::. ';* 1

- (b) after clause (26); the foIloWiag clause shall be inrr- ,. !%&, i n r , , z . , 1 . ~ 1: . : l r namely: -

.: .I.: -. 1 - . . . "(@) "Union territory" the Union -tory of I

Go& Daman and Mu!'.

. Y

I

. .

3

4

-8-

. e (b) in the pmbo, affer the words "ha@ been paid", the word%

5

t igontandletter8~.wcb~trUmentidlsWitbihtbe

, . .. , I provisfone d section &A",, shalt be added at - U e 6 .

. . ir'- : ; 6 . J l P s a a b a o f n e w ~ i s ; & - A f t e r s ~ n 6 o f t E i e ~ ~ Aet, the EoIQIRing 83ecth M%..inserted, &y:-

s

t ,'%A. Prm~~t OY Zhrty ia rsspectof csrtPin M$rtsnaote. I: t~ - (1) Notwi aitytmg ineectiD1340r,-d a. e or h 4 hlb Ue t) rmfor@e, un*r it b proved

that the dutp dmgeable Mdarthie Act as amended by the lndian

s t a m p ( C S o a , X ) a m a n s n d D i u ~ t ) k % ~ m t r e e n ~

(a) on the principal or orjginel jnsbmmt, as the ccrae may be. or

(Ir) in BC~O* with the proviaions of this d o n , the duty &wge&e on 'an incahvment of sslei nrDr@@ or eeWement ow than a prheipal ir@wwmt a ool a coua- chtpticatet or oopy Of airp ' taball,if th tp 0- imtnmmt - T e n received intksunian-, have b e e n . ~ e u n d ~ t M A C t rs gmenl i eabgUleInd i saStamp~Ooa ,~dndDlu

Amedmnt) LLct, MB, with rh&hm ate 02 dutgt.beUe ~ \ n m h n a i a h U l c a ~ o r ~ i n s t n u Q e n t w o u l d h o e bee^ onargerrhle under a0Ctfrn l8-A-

(2, N o W W a i n g an* ,&tabid in mation 35 or in &?the?

i I a ~ f o r t h e ~ ~ b i O r C a ~ . r corm- duplicete or

. ' : . . o o p y ~ d t h d & y n m d e r t B i s ~ & b e ~ B b i n ~

. . at:ptOperly .atamstamped Mlees *'a* €dlwgwle unser this awtw4 has, be ran^^ k * ~ , . . . . 3 , ': ,, . . .

7 !: . . I provided that a cod WOW which any each hmtr~~nt , I : . , % - . . . . teq#t, or copy is Ppoauoed ehali pe?PJt ths duty char- , :. . . . . ; u . . : . . - , . , . - - $aableundertbiaeectionbi bepaidthereon,aadehan**

= Y ' , :: - - it in ewm@%it'. h + <.. : . . . . ,

, .

. . . I , ~ t o i s s o t b a U - X n s e c t l o n I l a f t h e p r i n ~ A ~ -

. '. . (0)inclanee (4),for'ttLe~~~'~~mnagepaise",fbe~0rds "twenty paiee" && be en-tea;

(b) slaw (e) W. ha .., omttted

&-,',f.- ,,,)&,mmA.-l~ter rrecthn M& tbe@neipkl &t, the followkg @&it& &all. be M nsmely: -

. . L . . . . . . "18-A. aeipmSnt of d&$' On C&Sh '>,. <

:. . . . : ~ , .

. ,

wh'$m myinatrumeat (,oth~f than the .one in lwp&of the docO-

. . ~speoffied;h,~~9tof'LlstI~tbe~tb'SchedulebiUe . .

mtuthn) haa becozpe chargeable b y part k India other

than the Unkm tg13Wry with duty ander this Ad or under any ,

other bw for the time being in force in any part of India and there- - &ter bewmea chpxble with ..a @her rate ob duty in the U* territoryunderhu (21 ofW~fiipro~togeOtion3- , . :

ti) notwithstanding an* contained in the said first pro-

Biso to section 8, the amount of duty ahweable on such iastnunent shall be the am~wt elmcgeable on it under Ekhtdde i-A lesll the amount of *ty, if any, alregdy paid OnithIndia;

(ii) in addition to the stamp, if any, atready a f f i i th-, such instrument shall be mhqped with the stamps neoes-

(~ &wy for the payment of the amount of duty charg&ble on it under claw (i) in the ~ a m e manner a d at the Bame the and by the w e person as t4.ogh such instrument - wtrs an instrument received in lndia for the Phrat lime at the time whpn it became chargeable wltb the higher duty.".

9. Am- of &on XI-&-& aectIon 234 of the prin~ipal Act, in '@.section (l), the word and fignre ''Sen- I", the words.

letters, figurea and brackets "or Brtiele No. S(c) of Schedule LA, se tI ease may q." a i d be added at the and. V . .

l O . A m ~ of sw&onZa-Ii1~0~24oftheprinupal Act, in the proriso, after the word and fl&ure "Sch&e I", the .words,

letters rind fhprea "or ArtW No. 18 of Schedule I-A, a4 the caee m y bk* shall . , . be added at the ead. .

U. &muIm&of eeaManW).-Insetica)29 ofthe principal Bst. in Elawe (a), after the word and figrne UWednte FaP', the words, &gwe

and Letter "or the therre~pondhg Artiole of Schedule I-A, as the caee may be," @all be inserted.

1 2 . ~ o f ~ ~ ~ - I n t h e p r o v i s O t o s e e t i O n 3 2 o f t h e

i..wimipa~kct,

(1) in clause (a), after the WO* "any hishmmf', the w e , bracket and f i g u ~ ~ "other than an instrument chargeable

with dnty'under item (2) of the fhst proviso to eecthn 3- ehan be inserted;

Ci) in clause (b), the wqd ''or" oa?lurIqg at the end shall be omitted;

(ifi) in chntw! (c), the word "OF' shall be Inserted at the e a q

(iv) after dauae (e), the following clause shall be inserted,

namely: -

"(dl any iistmmmt m b l e with duty under item (2)

oftbefiret poisotuseotion3 andbro~ttahimafter the expiration of three from the date on which it b tiret m v e d in the Union territory.".

.

_ . . ., . .. ->, .

I. i ' . . ~?-

-* , . .- - . -

., :

6

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19. Amendment of llectbn 71.-In section 77 of the principal Act, for the words "Nothing in thia Act", the words, figure and letter

"Except for the provision ae to copies of instruments contained in aeu

- tion 6-A, nothing in this Act" &all bkbstitutad.

14. Inffertion of 8ahed& I-&- After Schedule I of the princiPa, h L ..me f~lkwbg Shedule shall be bserted, namdy: -

..-I1 ?, .&.I I-A

Dms~lullon oi Mtwment Roper atamp dub /Is.

U) (a)

I. W cd a debt urceeug twenty an m.

Iqees io amwlC or nun* mlwen ~ ' ~ g n e b by, or -

r m b e h a l i ~ , a d e R r t m i n c d e r t o ~ e d & n ~ o b .

#UCbdW&Wboolt(&h~tbanabangePap~sabook~

L

or on a .em Piece of Oapar w h such book or piper ln Idt b US aWa%lt&s POSWdtm: M d e d that atch eclmowledgement d m -Bh W pmadea t o pay the debt or any stlpulatlom to pay htemt or to dmvw -Y gaods pqpplyy.

& ~ ~ ~ . m C l Y d h g a h o l l d g k e n t u t d e r

€he In& &SW&QII Act, W26. or * 6 & me Ooverntnsnt BaAdnge Bank. Act, lW5.

ya) sshere the ~~RNUU does not exceed Re. 2.000; The same duty M a Band (SO. Is) for

svch Bmonnt.

@ ) m ~ d b e r t k 3 6 e . -tY NpeeS. s @/*

S. ADDPTlON DEED that fs to say. any Instrument (other lwenty flve rupear. 5g / c than a W&l) r&d&g an or OT

plrp,w t~ a&er an m t b l t y 60 a p t .

4WWMt or dsolPratlon in nRthg men m e -

.(&) '6LI a rrmdlbiDn & enrolment kt! t h B dnash Forwa

pl Ute Vnhl;

Yb) f o ~ 'the immcdlrrte pnrpose of belng i*ed or used hanyOoullorbeibm thedBmroCeo~ Cnut. m

lei'*= the d e pupose c# any pe&m to rSeave sqV or & W e allowan=.

.a , OR ~~ m AN AGREE- --

'OW -tottlesa~eobawa&- .~laentra~epsirra I-

7

-d-

m- ot Iast~ment Prop. WR d*

(1) -(a)

p a w .

I & Q t t r e F s * l e ~ O b c r a c v r f L y c n mw.

(e) a n a 0th- p ~ e d for

(b) made in t& a r m of tendem to ths -em. m g t ~ D r ~ t o a o y ~ ;

&x%mmmT Rm.&'mNG ln UmPCem OF TPIIE-

aDEmDt3. PAW OR FGEWi?=, - b to say, .ny -- . I tmmest evfdeeatng an ogcoement Rts*tng to -

~a)tbedtrpasttdtiu*m-- m being rvldenoc af the ~ttk to any P N ) ~ wha- tever (c4he.r than a marketable sermllty), or

(0) the pawn or of -U A w, p w a or nus been made by rry of d y for the -ent of money r a t o b e a d v e u W d b y w l a p o b i o a n W D n ~ g ~ Nhve debt -

~ a ) ~ m ~ - o r d ( r m ~ ~ l e o n Q e o l a n d a ~ h e s m e a ~ w a -

, n - ~ t & e e m a n t h l t m m ~ e & a t e o i t h e -of- dnstrum& saidenotng We 8W'Wme; (No. 1S(b)) for 9 Lhe .mount .4bCU-

red.

(b) # m c h b a a a d & t i s & e n o t m o n , ~ ~ ~ n H a l f -the d u t y tture irom the &.ab suoh MNmeet. pelYsbLe cpr a BUI d lnxebanrn (r-

8

--

DawlDUOn Of IMlrument ,

(1)

- 6. A P F R ~ ~ O R V A L U d T M N m a d e o t b d t b a m nnderanorderaftheCoulrint¶earursec&asult-

(a) where ihc eawmt or v&e m?cwed docs naL exceetl

* m. lo/- *re* ~ R s . 1 O f - a n d d o e e n & u o e e d R s . w -

where it exceeds Rs. W/- anddoes not exceed Lb. loo/-

whm R uoeeds &. 1OO/- aad - not exceed Rs. BOO/-

where It exm& &. ZOO/- and does not arceed

'Rs. am/- where ?t exceeds Pls. sOO/. and doea n a -

Ra 4001- w~rere it exaee~s hRe. W- end b m not umeed

.us. WDf- llaheae it eawda Re. m/- and doas not ex- ua m/-

fi where it eweeds Ik 600/- and does not exceed

@

Rs. 7001- mhere It exceeds aS. 7OO/- and dDe. n* exceed Re. Roof-

mere B Rs. 800/- aua does && errcad

i Ra. 9001-

i weLere it exceed8 &. m/- aad'doee not exwad a. 1,OoO/- Icb) bn any c&en csse t

Plramptllma 1 . .

I(*) A- a w t l ~ m made for the wormabh

t . M one party only, and ndt bedog b any ma~eh WRwtov -em partied Wer by agreemaat m - I mafm. ' .J) OmpB fir the pl- mar- bkhg the amount to be glvn, to a Imdkud ar rent.

S. W m J D X X D D , Wchdlng every wHttng re.

letlng to the eersloe or NWon of any appmnth, olerk

O r n e r C ' a n t p l a e e d ~ a n g ~ b o W a r n a n g p r ~ e s -

-, tx&n or en@oymea&t, DC43 ot ARTnsEB OF KsamBwP 4eAa ll).

** ."

F"". merit applpr*ncumrp'waitea by i' -rate mder the A m Acf'lSll or by wbWl a p e m

' '& apmmtked by, ad at the aharge of, any pllhlk i -. l a ~ O I P A s E ! o 3 u ~ d l P A ~ L N P . ' k. ' W w h e r e e ~ ~ p a a y l n r s n o & a r s C s I l y t a l o r t h e ~

.haw OPplta1 dws not +xcead Rs. 1,OO,ooo; -

Pmwr lltnmll duty

(2)

One mpee am3 B y Mae.

Two =pea and twenty five paise. Three rupees. Three .rupees and seventy flve pa%%. P?au mpeea aad M Y P&.

PVve eupeea and menty fflve pahe. six Npeea.

Npee8 atld a% v m y five pah. SeVell NWaS and *

BWB nt-.

9

(b) where :he n o w &re oaplbl Q(CWS Rs. 1.00.000 T w o hundred and 9 0 but does not ace& Rs. 6,00,600; *Y ~ p e e a

1C) wilere thE he Elmre tarepw exceeds Rs. C,,w,000 4 but doea not weai Ra. 1.00,Oo~-

1

(d) on the flmt Rs. hW),ODD; %o hundred snd Jb l, fUty NpeeS.

40) on the next Ru. 6,00,000 or t h e r e FAve hvndred m- (oeo '

oees. rfW) on the next Ra. l5,00,000 or pait there* next RS. 25.00.WO or part U l d ;

(V) OD the he naxt. 60,00,0f)0 ,or piut thereof;

(d) ihe Xdm%l capbl aKOeeds Ra1,00.00,000.

AItWea ol any &moS&fm not formed for p d t and

aPlglsMed under eectlon of the Cornpapies A&, 1956. 1~ bRn- OW -P or eonbsat whereby aoy

prom Sirat becomes bound Co m e tm a clerk in d e r t o ~ ~ a a e o a t t o l n e y ~ a n y E l g h O o u h A S S I G m . 8% CONVkANCE (hFa 28). TRANS- FER (No. 62). TRUWSFER OB USASE3 (No. 63). as the cssa may be.

1' AlTORNEY. 8- Power of Attomey (No. 48). U AWARD, tirab e to say, any deekdou 91 w~Utlng by en arbttretor m 'mnldre. not betug an award Utredw a pruWoa, on 8 reference msde otherwise than by an ~ d t % e O o u r t l a ~ o o u r s e o f a & . iB. aat ow 3wnLwGz ae &efiaea by m o t h zm)

&8ng a Bond, bank-* or o u m a 0 t . e . &en h a r e d 1x9

Shy Npees.

One thousaad m- l d S 0

pees.

One thousand W

hundred and ilfty lupees.

Fka thanmad N- 10,aaS peen.

Two humred anti W n i p e o a Thesameclutrssa Bond (No. W) for Ule aoaDImt or va- h e of the pro- PerZJrtowhiaht&e award * 88

set to- in auoll sward e j u t to a -

-EQttYlrty tot

=w@-

10

*

Ocaorlptlon of llratnrmMt ROW #LuoD duty a, (2)

m, BOND as d-ed by aeeth a(6) not behg a debenture No. (27 ) and not bdng OUIerwke provided for

vn oi 1870. by tI* Act, or by the Court Fees Act, a870 (7 of 1670) -- -

wtwm Ute amount or va~~emmresi does not cxcee@7~0/- mc~y padsk

where at exmda Rs. lo/- and doem Mt taceed Ra E4/- F o ~ y pctllpe; where it e x c ~ RE. 60/- and doaa not c&ji3~s. lob/- 8evmty iire w, 2

where P -- Rs. 1W/- &d doe. not lrtexcabd Rs. 2001- One Npee and fjfty 4 *. where ilt me& Rs. NO/- and does not exceed RE. SW/- rupees and 6

twenty flva psse. whm 4t it Rs. 8W/- and does BN axeeed Rs. 400/- TPvea ~ p e e a . ti?

where it wrckds Re. NO/- and does ndt m e e d RE. 6W- Three mpep and m w t y idnre pa*le.

Waere & cllleee\ls fL4. .M)O/- and dots d at04 eed. 600/- Six rupees.

where it ex& Bs. bOO/- and does not exceed Rs.,700/- Seven xupeea 1 % Ik , where it .exmuis ~ e . IW/- and doe^ not e~eaed ~a w/- ~ i & t N-

where i t exceeds Rs. 800/- and doen not exceed Rs. W- Nine Npees. f&

where tt ex& Rs W- ond does not axeeed Ra l.000/- Teo rupeea .

r Y ta

and for every Ra 60% a part thereof &I excess of Flve rupeas. Ra. 1.m/- i o

Bee A ~ a U o n Bond (No. 21, Bottmary Bond (No. 16). Clrsr~ma Band ar Excise lBolld (NO. 261,

Indemnity Bond (No. S4). F&apm%uUa Bmd (No. 66). Security Bond (No. 57).

E==@o-

Bmd, when executed by m y person for the purpose of guaranteeing that the loosl income derived from prlv& subscriptbns to a CharMable dlspmsry or hmpital or to any other owed oi p u W uDPLity ahsll nvt be 16% thlrn a specmed sum per mennem.

4 30TN)MRY BOND, Ulat is to cay, any hstrumer& The- same duty pr a whereby the master a eea-gplng sb;lp barraea money Bond (No. Iti) far !

gn the mxrlty of the nhip to eaahle h*n to Prese~e the same smmmt.

the shlp a proascute her voyage. e I . 17. CANCELLATION-Inlftnrmant ob (bcludhg any iw Tea rupees.

trumemt by whlch any iorrtnrment ~~is

w e l l e d ) , If &eat& aad not atherwise provided for. t3kal.m Release (Go. 66). Revmation O D o f Elettlement ! , i. a , (NO, 58B). Sorrender of ease (NO. 61), ~evca t ion . I of Tawt (No. 64B). 8 -.-. La OERTIFX&T& OF &ALE (In respe& oi each pm&3. -.. . . . .. I pq ' , .: ~.-\ put up as a warate lot and sold) granted to the pur- chaser of any property eold by public suctlw by a Clvll

or Revenue Caurt, or Collector or other Reveaue OfPW

o r b y a n i ) ~ o f ~ u s t o m a

(a) whom a e ~WVIUUW & ama not RP 1 ~ ; RXQ palae, 2-1- . .

. ~

.'6 * , ,m E . %. . . . . ' . * * . , - -

2 . $ ~.~

p

.>

11

I 'a -10- i 2 , -

I

B.erlptlon ot lnatnmcnt Pmpsr #lamu duty

(1) U)

I -

,I_ (b) where the purehaw money..crmeeda - Rs. lo/- but does Seventy-flve *. 21 -

mot exceed E&. 25/-; ..

(e) In any other lease ... ... ... ... ... ... The same duty h l e v 4 a b l e Uudm

clsuae (a) or (b), D as t4e case may be. of SNCle 25

lor a -era- li tlon equal to the amount of the

-i p- money

&' a Y .

,< ! .

X . I /~ / IS. CERTIFICATE aR OTHlUR DDcuaaENT eVld811dng Twenty flVe paisa the- right a tW of the.ho?&F:thewd, or any other per-

! '/ &, either to any shares, s m t m stock or amy % / / 4naqwmted ccunpmy or a e r may wrpo+te, or to - $ beoome pmpW.N shares, &pi or atock bn a of any .- I r - oompanY or w. <

ZO. -PA!WPY, thar b 'to E W , 8lly b&W& %'hrm NW. 1; #(except an e&pement for Ule &ire of a tug Steamer), WhereBy a vessel or some apedfled pandpd part thered 16 ,. -.& : la kt for Ule spee- purpaos of ehsrterer, *ether

it hludm a pesaty clauses or not i

r

? 22. COMPOS~ON-DEED, khattln to spy. any instrument Twenty mpees. (except an merit whereby be coplveys bis property I ' fm the befXt d e&w, or wheseby payment of s 6 / *

'r a armpsMm or devidsnd on thar &%ts ta ?em& t~ :,the

i cmditim or whereby prWW 58 made for the mtl-

i nuance of tbe debtor's buslneas under the 8upemWm oi hp&om or httera d lieace, fm the benefit *,, aP his creditora~

r

23. (a) CONVEYANCE otber than # wnveyauce apedaed

.:

? .r , li RS. loo/- . '. . 3: . . w h e m i t s r c e e d s ~ a . ~ . ~ / - b u % ~ n O L ~ 811rmpeee. f "

~, Ra Zoo/- ' ;,

where bt errceeds RS. w/- bul &iSi n& 0XC63d Nlpe NpeeS. 4i . .

Rs. w- -~

A . . .I w h w it Ra SOO/- but dws d erceed TSVdve Nm

~.: Ra m/- WBene it qxc&?s Rb. m/- bllt Boes pat emx'zd mfbat Npeea *s-

<: , <' Rs. ma/- .,

. , : . * ~ l t a r O e e d a R a 6 0 9 1 - b u t - m L ~ ~ N p e s a 3 ~ Ra BOO/-

I

3,

I

,

BE,'- *:

A r *b

$ j'

1: - *- .+ - .

12

."

L

".cl.rpilon 01 Imtrument , h w r ntlmp dub

(1) (2)

f

I:

,.-

W h it a- Eta m2- .but does ~ G . e x e w d h e n t y & m w , >i: ; Rs. Too/-

I

!

ha * .nr* *o/- bit ar a exceed N. 4 3 .- i Rs. W. pees. .

wh* Fie. 900/- .but doea not exceed wy Npees.

- . Re. 1,000 .fi .

#or m/- O? IM ~~f dn ace% & ~ j f t ~ e i N- -fF Ra 1,000 J-QWQn

-ga--=t WY-W @Y entry m e wer C Q P Y - ~ ~ ~ ~ Ab, 1w1. .

a ! .; 4 h

'W

.~. * exceeds 2W/- . but daa not exceed Mghteem N- g Q i'

%

Rs. m/.

, .y .

.a. ~ W Q L aXe%la ID W/- but d m not e u r %my t- "-lo aa m/- * exwedm Ru. W/- but Qoes nota ax- M y rupees. Ra M)O/-

Where *t exceeds Ra 500/- but does not erm ek m- @O aa Boo/- mere * axceeds Ra (1001- but doea not excaed Fonty h o r&ea 7 0 Ra 7w

d*n % eXIB& k& TW- but &a not exaeed F o e eight -.go Ra W/-

Where ht exceeds Re. 800/- but dma not exeeed Flity iour rupees. E); 0 Ra W/-

mere Y e x c e &. ~oo/ - ' but ~ e s not m m 8Wy N-. @a RP. MOO/-

and for uvety Rq 600/- nr psnt thereor h - m y m m . or Rs. l,OM)/-

. &PAR-& D-. see parto* (NO.. m). . .

24 COPY OR EXTkU1CT EenEUkd. to be a tnre eqy or . .~ - extra* by order ot any public officer and mat chmgeable mder the lsnv for the time m g in force -reWg to mutt . fee8 -

;i - . . ' , exceed

'@ . . - ,<:.; " . ,<:. . - . . .,. , , , . ,., F ~

10

~ - .: ,. . _ .: .L.=.. _..- - - - . k . . ,

13

OOPY any peper which; d c e r * erpresrsly requtmd by law to mkke or fw&h far record fa any pub& 0ffk.e or for eny public purpoge.

(b) Qopy of, or ex- from, sny re%ster to blltha, ba- m e , dedicptlaos, dlvoroes, dsaths or buFtala

2ti. cX,uIWEiRP-4RT OR SXWLXXk'I'E ot any htnment chargeabte with duty and in respat Oi whlch the proper duty hss been paid-

(a) o the duty w#th wNch the krstrument L?I ha same duty aa charpabte dDes ooS exceedI-Y-; is payable on the

, +w 0a-k

(b) u eny o m case . . . . . . . . . . . . . . . . . . . . ~ p e e a . 10

(a) Whre me Nmw& does mt exceed Rs. l,000/- he same duty ss a Bmd (No. l5)

for such amount

II. Dxa3mmgg Se Schedule L -

DR#a.AEwLTZQN m O'WY TRm. SeQ. zkwt tm. m1.

fa DEUWERY-ORDER m RCSPECT OF Gobs, t b t LB FUteen 'We.

to m y eny Lnatnuaent mtJt-g any person therein

named,'* ids a n ~ l g n s or h hohler W, W the dell- v ~ o f a n y g o o d a ~ h s n p d o c g o r P o r t , o r ~ a n Y warehouse in whIch goo& sne eUnwl or d%pos&ed on rent a Jdre, or upon any wharf, Bueh amtaumeat beIng fdgned by oronbehallaftheownerof suehgoodaupon theBIlls w transla oi the property wheo sueh goods

eroeed 3n vulue twenty r(lpeea

DEPOSl'r OF TITLE-DEED. 8& AgIWPmeRt relstfng t0 deWt ai Title Deeds, Pawn or Ptedge (No. 6).

. DLSSOLUTION OF P-. Sea Parmer8bip (No. 46). -

w DIVORCE-.~tlumeBt of, d.thrrt le b3 my. 87lY lastru- Ten N F meat by which !my person &recta the dlaso1uUon of his -ee

DowE~-mtmmnt of -EM Settlema (No. 68). DUPUGATE-Ees -erpmt (No. 25).

14

.

DOscrlDtlon of IMhyment Prow sump duty

(1) (2)

31. EXCHANGE OF PROPIWTP -t oi- . - ~ h , me duty la

leviable on a con-

veytum u n d e r . &use (a) or (bj.

• 81) the oase may be of artlcle Na 23

for a eonaldera- tlon equal m the =he of Ule pm- perty Of m e s t

value as set forth

i

In nu c h Instru-

ment. EXTRACl'.-See Copy (No. m).

'

E X ~ E mm- 88s Customs ~ o n d m iiaclse ~ o r l i i

(NO. 26). '

a- FuRl'HER CHARGE. In-ent cb that B to nay, any k=tmment hmg a further char& on mortgaged pro- #Y - j

(a) vzlien the -&I -r &-he of the dewription

ref- lp in chum (a) oi ~ t t i a l r NO. 40 thrat is,

wlth possesadon;

(b) when.uchmontSageb,oaeoftbsdeamIption rekr- red to In ohwe (b) 01 Arttde No. 40 (that fa, Wth- out rJow=4m)--

(1) If the t h e of execuclon of the hutrument of

iurtber charge poesesslon of 'the property Ls gl-

.en w agreed to be men under sueh inrrtrument;

(U) If Po~medlon la not mo mven

The same duty aa a mortgage d e e d

w i t h pawe&on (No. 40) (a) for the amount equal

to the amount of the further eharge

secured by aueh

tnehwnent.

The same duty a martgage d e e d 74;. h M C a Z Z the amount equal .to the total of the a . rge (fnduding the omIginal mort- gage dsmand any

funther ehtup 111- randy made) w

. . the duty already Para on such ori- g i n a l mortgage

and further ehar-

ge.

The same duty as n

Bond (No. 15) for

tbe amount of the further charge se-

cured by nuch ins- t+ument,

15

-

a ~m-~~~~~rnea t d, not bebg a Batlement (No. 38) or Wlll or Tcms?er (NO. 82).

Tlse iameduty~is 1

lfpmle on a con. -.

-v- u n d e r I d the p10perZy i which is the sub- jaAmetmr oi mo !

m~ A- OJ a-t for eewice. Bee -ent (No. 6).

{

Tirersmedutysa i

a ~scuw-Bood i

(No. $TI mr the m a l f l e ~ t . - :

@!~{

'U

. , m m N C B - See PoUcy a€ h8WaSFX (No. 47) . ,

4

s. u%m& ~oduding kn mdevkae qaub-leese a ~ d MY -ent to let or aublet.

(6) where by much ~ ~ B B R the mt is fhed PPd no ppe- mlumlapamorwtvsed- .

(I) ahem the ease to be for a term of leas than one y a :

m oi ;the ~ U W 1

pymeonagond -.

(No. 16) raZ. 1

WImJe-tPw- {

able or d & ~ m L b ~ ,

uder w h lease:

aaU uf the duty payable 01 e Bond (No. 16) for the amount or vaue Ld ths avertwe am- OWI rant -ed. (ti) where the Wane & t. be &r a tam of . not leas than m e year, but not more than ave y v :

a .

(1U) where the lea& putprts to be iM a tern1 W-

cee4&g flm yeare asd OW d n g te0 yeer*;

One thltd '" '3 duty WYL

a c o a v a y a o c c .cm. 23) (a). .s

levied by this Aef for s mdiieS3

16

' a n

3906

the

daty Bald - * -

Pw-

Wble

.

DcaarlDUon ot i ~ d n t Prow M ~ M P duty

(1) (a)

(kv) w b m the 1- purponts to be for a am ex- O P ~ of me

eoadlng 10 Yeam but not erceedlng 20 years; duty payable on a C o n v e y a n c e

. (No. ?A31 (a) aa

levled by ~ l ~ s AC~, m

.+-

fbr a consideration

-:--.equal to huice rhe

amount - *Ti76 : average annual rent re-

m e d .

'v) whers the 1- purports it0 be for a Cerm ex- One Uhrd of the

I 20 yeera, but not exceedlug 30 years; duty payable on a C o n v e y a n c e

(No. a) (a) as levied by thts Act, dor a constderatlon e q u a l to three .IUm69 She Bmounr ., - or value of @e average annupl rent resa-ved

(*) where .the lease to be for a tenn ex- One thM of the

CE&ng 80 r(laq but not eraeeding 100 years; duty payable on a C o n v e y a n c e

d (No. ?JS) (a) as - levled by this Act, tor a cowideration

:*. s A . . . e q u a l 50 mur 1 ' .

- times.theamount

m vehls of the

. . i avBrsge annual m a t reaervd !vU) where the 1- purports to be * a term ex- One third of the

o e e d b g l o o ~ o r i n p e r p e t u i t y ; duty payable m

(. ' a a o n v e y a n c e

c (No. m3) (a) as lfded by this A&. far a codderatton

equal h the m e . of a ease granted

solely for . ~. hPal purposes to

moth and in .my

other owe to li6U

of the w h o l e

amount of rent - > .sghlch wwld be . ; . pkb3 or delivered

In mwet cb the

17

f (rub where the - doen ;uot purport to be for w One third of the deli&* tern - dnty psyabk on i'

a c o n v e y a n c e (No. 231 (a) as i -

ievletl by tMs Ad, for a conal&a- tLan equal &I three I

.tlmcs the anmuat or value 02 the *I

average s n n u n l j

rant ww w ~ t a be paid or delive- red for the f*t ten years it the i lease mnbued so d'

< long,

(b) llKBere lease is granted for s fine or premium or One third of the

& Convey&nee fbr o r e y advanced and whone no re^ is rpgewed. duty payable on f

(NO. 29) (e) es ! I

levied by tMa Act. for a ansLOera-

I

eirm equal to the smount or saBc bi Such fine orU premium OE ad- vance aa seS fa*

(c) Hem the least i. granted far a Wne or premLu&, m e third oi the . ) 0s ror money advanced iol sddltlon to rent -ed dvty payable on a C o n v e y s n e e (No. 83) (a) as .

Wed by thls Act, for a amldera- tton eqw to the amonat 'or d u e oi fine or

premlmum or ad- -

vanoe aa 6et et&h In the lc2aM. tn '

addition ti^ the - '1

duty whleh would bve been ps@b onsuehlease,ii n o 5 n e o t P R .

. . mtum cr edvanca Bsd deliveted. b ell paid or 1E.Pmptlom L

@

~ a x e e u t e d i n t h e b a o i u ~ P a t w ~ d i O T t b e purposerr of cultivstian (~n&i@ng a lease of &eea for the pmduetbn oi fed or without tke payment er dellvery oi any Sne or pemlum when a defidte I.

~ ~ ~ a u d s e c h t b z m d w s n o b ~ c e e d ~ e

1

I 1' 'el,-,' J , . II. & L r . r 1

I

18

year, or w h the average annual rent reserved cloes not exceed one hundreQ rupeea.

7

In UIIs exemplon a lease for the sea ot eultlvation ahall lnclude a lease of lands for cultlvetlon together o with a llomestcad or tank.

Explanation L Reot pald in advance &all be deemed to be prenmlum or money advanced within the meaning of * artlcle unless it k specKlcnUy provlded in the lease that rent prrld in advance wlll be net off towards A U, last or t n w e n t s oi rent.

- = recurring charge such an GOV-BD~ revenie.-laod- lord's share o! ewes, or the owner's share of munldpal rates or taxes. whlch Ls by lea recoverable imm the '-or afrd slso the cost t6 repairs and i m - m pald by the lesaee, the sniouot so sgreed to be psrld bythel leaaeeshal lbedeemed(obepartof~he.

96. LETl'ER OF OF 8HARES. any sun-

pany or pmpoaed company, or @ reap& of any loan to b e r a l s e d b ~ . n y c o m p a n ~ o r ~ ~ ~ . BW a180 cwmcnte or other Document (No. 19). W. LEITER OF LIQWTCPJ, that is b a y , any sgrewnmt betweex a debtor and bln mdihm, that the latter ahall, for a upeclfled thne, ampez~d thelr clnima and aUow Che debtor to carry on bminees at his own dlecreUm. Pmper at.mp duty

as. l d E M O P . ~ U Y OW A88ocIATION OF A COMPANY-

( (a) u ac~~mpmied by ~FUC~W ~ f t t t f o n under see- One hundred nu-. 5801 -

. Uon 25 or the CampatdW Act, lQ56.

(b) u not so tlccmpanted. oceordhg to the

Memotanatrm oa any wociatlon na formed for proilt and regdatered undar mctlon S of the heP8nlea Act. l9m.

40. YORMAQE-Dw, not being an .greemmt relating t4 Depaalt of Title Deeds, Pawn or Pledge (No. 6). Bottcaw

19

-la-

I

De~~sIptlon of Instrument P10per atmD #utJ

(1) (2)

Bond (No. 1%). Wortgage ol-a Crop (No. 411, Reapon-

de& Bond (No. 66), or SBCWlty Bond (NO. 67) - ,=*-

(a) when passeaslm ol the property or any part of the The Bame duh' as b

property compFJsed in such deed is glven by the lev1&1e On 8 COU-

' mortgagor or agreed to be given- veyance u n d e rI ' &use (8) or (b)

-. as the case may

be of article No. 19 .

for a d e m t b

equal to t h e amount aecured by such d d .

(b) when paeseseloo not gtvm or agreed to be glven

as aforesaid: ,. TEe S8me dUW Bs . BaDd (No. 16) tor

me amnmt. r ' - cured by such a d

Expla~aUcn. A mortgagor Who gives to the mostgagee a

pmrer of attorney to cdIeet renle m a lease of the prOperty mortgaged or part t h e ls deemed to eve parrsssioll 46- the meanhrg of thle article.

(01 when a ~oll&teraI or auxllilvy or Bddltional or subs-

Ututed aecurlty. or by way of further assurance tor

the above menMoned purposea where (he principal

Or primary -itY is duly s b m p d -

for every spm Benvca not exeeedlng R8. l r00O/ - ; and for every -Rs. 1.000/- or p& thereof secured Ln ercess of Rs. l,WO/-

seventy the p.l~a J [ - a,=rp.flVe* A '

1 - .

41) Instrum&, executed by persolrp taking advaneas under the Land Impmemeat Loans Act, 1883. or

r.- the A@mlturlsts Lonna Act, 1881 or by the , sureties as senvlty tor the rqaymrepeyment of sueb

advances.

(2) Letter of h p p o t h ~ eccompanylng s blll of

orcbange.

a. XORMIGE OF A CROP, i~elnd~ng dmtmment

evb3eneing an ngreem~ot $0 secure the -payment of a

loga made upon any mortgage et a uop, whether the crop la or Q not ID erdstenae at the Ume ot the mOrt-

gsge-

(a) when the tavo ia rsp~yable not'mme three

ma& from the date of the instrument- for every .wa .eaued not Wcaedlng Re. ZOO/-; Ten m

f m d f o r e v e r y R a p w / . ~ r m t t l W @ B e c u r e d ~ T e 0 . m

arccsli 0s Rs. ;too/-:

20

-a- * .

~ ~ t l o n of Iruwmnl Proper dtamp dub

(1) (2) , 7

(b) when th-ioan ds repayable more UI~M three monthe,

but not more tban eighteen months. tram the date

of the Inotnamm~t - for every sum mured not exceedhg Rs. l ~ / - ; Twenty paise. and tor e v w Rs. J00/- or part thereof senved in Twenty palse. aceas or Ra. loo/-. J ,

4% NQTARIAL ACT, that 4s to say. any lnatrument, endor- Three rupeea. sement, note, attestation, CertlBlcate or entry not being

a Protest (No. 60) made or signed by a Notary Publlo

in She execution of the dutlep of Ws offlce, or by any

other p e r m lawfully actbg en a Notary Public.

See &o Proteat of E W ar Mot@ (No. 60).

43. NOTE OF MEMORANDUM, a&t by a Broker of Agent

Lo hla Prlnolpal Mlmatlng the purchase or ssle on aooaunt of such Prindpal -

(6) of my gWaa, exceeding in value %westy rupees. Twenty flve psise.

(b) of any stock or marketable sermrfty exceeding la Subject to a maxb.

value bmty rupee.. mum of twenty

five mpeas, twenty paise for every

Re. 10.000 or part tbermf of the

value 02 the stock

or security.

M.' NOTE OF PROTEST BY win MASTES OF 8 ~ a ~ . One NW and fifty *

See alsa Probat by the Xat&w of a BLtip (No. 51).

ORDZR FOR TEE PAYMENT OF MONEY.

See BUI of Exdwbge (No. U). W. B. The largeet

&bare remailllng aster P ~ P W putitlone8 or u more &ares or ~ Q W d u e ~IUY not smaller Utan any of the other .hares then one of YII. PARllllON Uatrmnent of oi m e d by nedon 2 (16) The same duty as a Bond (No. 15) for

Ute amount of the

value of Ula aepa-

rated ahare or

shares of the mm-

. . .

21

Proper n t . m ~ duty -rlptI.m ot 1-nt

(5) . . - (1) - such equal aharee ahall be deemed to h e -

whtch the other

r'.

u b e n are sew rsted:

provided a l w a y n that -

a) when an inn- t m n e ? J t O f P a P titlon m n ~ -

dng agreem&

to dlvide p-

perty in ma-

ralty $6 exam-

tcd amd s par- tiuon ia Wet-

ted in P- ap2e or suca

-+ 'he auty- upon the @#tmment ci- ieeting s u c h parufion &an

be reduced by the a m ~ ~ l l t of a* paia

,T€@.p& d the Sdrst InaUU-

meat, but M

slot be 1e.s than sevanh- five I?&* .

b) where lsod held on R- nue SetU-t ior a period not exeeadtng t w t y y e a r s a d pwW the

tullFmmtm=t.

the value the P T g durr *

cslculatc, not more @JIBU

ten timea

musl revenue.

C) whem a aDder tor &set-

Ing *-

punned by W Revenue -01

22

. , .. ~t . .- .-! '('9 :. '$, -: L

2 1 ~ '. ''

bltrator direct-

fw a a m n is stamped with the stamp re-

quired for .an instrumant of partlion sad an mtrument of partition in pnr- nuance of euch order or award subsequently exe(Nteu, tbe duty on ouch Instlummt lrhsll

not exceed me- venty-five pslac

46. PARTNmsmP -

A-lK&Nment of-

-4 (a) &here the ca#al of Che partnemhlp dws not exi74&5 TWO mpees m d my. f Fla 1m/-. m e . where the capital of the -ex&@ dwa not Uceed en N-. %a' Ra 6@0/-. uphere the capital of me m~bmhtp does not ex- ~aenty mpeas. 4 0 R a ao,m/-.

whemthecspltaloftheplllltnershlpdoesnot~ ~ n r p e e s ; R.. l8,000/-. 6 o

where Ule ispltal of the ~ e m h t p does mt exceed FOIQ mpee.. m. l6.m/-. , g 0 where the capital of Ure pnrtn- does not u mpeea, m. m,ooo/-. lo 0 a e hunat.ea rupem.96

B-Msaolut8oaof - rupees. 5 0

47. POLICY ow Mmmmm -

48. POWER-OF-ATIURN5Y as d e e d in W o n 2(21) not

b@ng a PPmry (NO. 52) -

(a) when cxea~M for the aol. purpose oi p m d n g Ule One rupee. ~ o b a a e o r m o r e d o a u m U l t s f n ~ m t o ?- .s .~gk~mor*~amnabbtgt\xseutlonor one

more meh documsnte;

. .

Y ++ 9 k ,&. ..

23

(1) (2)

(e) when authorWng onerperaOII or more to act in a TWO Npew. 5e . single trarsndiw other than the awe mentioned fn - - .= eLpuss (a);

b

(4) w k authorblng not mme than five persons to act Ten EupeW. 'A& . jointly md severally fn more Cban one tranaacUOn

~JZ genenally;

(e) when autho- more thsn five but not more than Twenky =pees. 3f *

tea pwme to act jointly and 8evfaUy In more W one trorrsactlon or generally;

(f) wh& given lor conetdezaUon aad authorfstng the The same duty aS POtarney lo sen any immovable property; . under clauea (a) - - ,. or (b). ~rs the case

may be oi ar-

tfcie No. 93 for . the amount oi , , Cons1-tion.

19) 4a any other uree

Y

Two*pces for eQch 5- - I. .P person nutho-.

N. B. - The term

-tieo.--mr t?le pawpose of thls d c k more pewm than one when belot@ng to the arune firm

I 7, a b a l l b e d e e u ~ e d t o b e o n e ~ I

50. PROTEST OF EILL OR N m , tk& Is to uay. ang

f'

aeclaration in wrsDkg made by aWUC or other pen3081 lawfully acting ae ma, attesting the dbh~nour d a bill d C ~ ~ e or promboy note.

bL PROTESTBYl7 iEMASTEROB.A8HIP, thW~tO

.ag. soy decla+ation oi the ~ & I c a h n qi her voyage

d m up by him wlth a dew to the sdjushnent of

losses or the c a l a m oi avex8ges. aud every declsra-

Uan in &Ing made by him agatD the charterers or the

em8lgnc-m for not lowllng or unlosdhg the shlp, when such dechraeon % attested or certlfled by a Notwy

Publie or 0- persrm lawfully actlng as such. .

80 d o iVote of Prof& by the Master of a 8hip (NO. 44). .;i \ a :I.. 1.: : 9 . t: - . . . . , .

62. HLOXP.

.raw .:.brJaentkl to. reglqtratlon under the . lmdlan Registratdon Aet, BRIE. .~...

L.,

See BchedsIe I. : , .;,I

T W O N p e a a JS- 5 ' . , : ;:

24

"" *. y: tab x tae'cswwa~m P~Y me same duty sdh ~ e d d o e , M S e r c e e d R a 1 $ O Q , levWble on a Con- I(a,'* -9 pswoD w4em pn€psa d.- tbLt

tbe~iDcomsdra$vedfmngmtabeub.er(BtBon

roacllamsMedlapenearJaBaspYalor.nat-

4mbjecZ bt W c utluty, &all mot lm be k l m a SPacUdea csnn per mmafun;

25

(b) by pemn Calohrs a d w e e a under the Iand Impmre-

ment faaas lW3, or Lhe AgAcuhW kt, 1864, orgy tit@& ourebies ae e d t y for the r e p e w oi sum advsnoea; - = - s 4 e ) b y f J ? f h X W d ~ 0 1 t h a l r ~ d W ~ - the due execution ot an oft%%% or the due -g ?or money or &ex W r t y received by , Y e

ulersd. I 5%. w-

. J l r - I n a t ~ t of ( in&l@~ a deed of Mmer) The same duty as a m d (No. 36) for

aswncquaaeot2le

Amount or value

d the %nw&

e.ettledasaatW tn aldl letwn* PmPrted mat, Where an agreement to M e #a dtampd Wlmthestaapn- qutred*m-- Crument ai srtc m G l l t s o c l a s ~

*

tmmant ol eeWg mentin-

ai such merit

b m f g s e q w ' u d , Uls durn on mlcb dmrtnr-

merit ahsl: UI& sr-

. neotptioll C D e d o L ~ ~ e d o n I h e o a o a S l o l l d a ~ bstween -.

IB-aeVoa~ ac- bB. ~ l u l w w- to &earer Wued Under the Cmw 0mws1-a-W tYmm -act.-. the duty psJabls

a a ma(gape

Daed-aanre-

26

DaBerlDtIon.ef lnrtnuns"t Propar s t m ~ duty @on No. 40 (a) for

tbe mount equa 9

to the nmlna: !:

amount or the ahares q@fledm the warw$t.

(a) Ople-and-a-half per centurn of the whole subsctlbed

captw ar the company; or

(b) kf any ampany w4rich baa pald fhe a d duty or c0-r- in ~1 slmbsequenty $antes an adation

40 Us subsc#bed capltsl, one-ma-half per centurn of the addltlona eap(talm med.

BCIRZP. gee cemlcate (NO.'=).

, a. BURRENWEIR OF LEASE -

-*OQ Burrender ar -, *en aY& )ease In exempted impn duty. $ 8 ) of aharea hl sol InoorpDlrrted company or other body

c o n j l o ~ ;

beJlture (No. 2'1) for a considerntlon equaI .to the face mount oi Ule de- Benture.

(cJ db Memab.seeured by a bond, rnd&n@s-deed One-ha of the hey. o r ~ o i ~ ~&Yeh such bond

mortgage-deed or w c y of ins-ce &a chargeable slm- ject to a m8xdmw.m . M m t y Npees.

27

(d) QI my pmperty vndea the A&ImMratonI+%merel Mitwp ntpaes. -act, LBBd, ~eeuotl 26; . . - .-

( e ) of my &st-proputy w%aout co&iderat4an from Sews :-

me QU&S to another ~ t e e , or fmm s trustee pahe or :wr5

snraller .am€kult y 1to a bpoefWarY. ii - . > may be chargeable ' .

. wber F e fa) to ( c ) Qi thls Ar-

tuck.

EMoptlOL1s nawxer by ,ye- la) a! a bffl of achmge, fheque or prmkmry note; (bf of a bU oi lableg, dallvery, order, warrant for gwds Or other rnerehmtdle document oi W e to go- tc ) o i a p o l i c y o i ~ c o ;

m oi &tie. oi the CE~+ ~ ~ ~ e m m e n t . Be8 obo sectlrm 8.

0. TFLAN8FER OF LEASE by way oi adgnment and skot by way oi ooderlisss

a. TRm-

(a) Beclarattcm of-of, m concerahlg, 8ay p m by anyWdtLt3gIIOt balDgdw&

tb) RemcWon 09 -or. or c o n ~ ~ a h i z anyWDW whQ made by any wi tnunpmb othm tban a Win. m e & P m e ~ a s w

levlable on a Con- E@

VeyaUEe *

& a m (a) or (b), rs the case may be, 'of article 23 for wnsldaratiou equal to ths Cunomlt 41 me eaasderation for ma txawfet. * i

0 l t h e p s o p a r t y ' - Conwmed 8e set

forth in the fna-

-eof but not

ex- w

mpees.

The aama ilnty aa a @

Bond (Na. 16) for ssumasua lec , the amcant or vItr lue of the pm- P* -ad.

aamtmvthiafBe

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