Jammu and Kashmir act 005 of 1963 : The NATIONAL DEFENCE FUND DONATIONS OF IMMOVABLE PROPERTY (EXEMPTION FROM STAMP DUTY AND REGISTRATION ) ACT, 1963

Department
  • Department of Finance
Enforcement Date

16 Mar 1963

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Section 1.Short title

This Act may be called the National Defence Fund Donations of Immovable Property (Exemption from Stamp Duty and Registration) Act, 1963.


Section 2.Definitions.

In this Act, the expression “National Defence Fund” shall mean the Fund established for or in connection with the defence of India and recognised as such by the 1[Government of the Union territory of Jammu and Kashmir].


1. Construed for “Government” by S.O. 1229(E) dated 31.03.2020.

Section 3.Exemption from stamp duty and registration.

All donations of immovable property to the National Defence Fund shall and shall be deemed always to have been exempted from payment of stamp duty and registration or attestation under the law relating to registration and execution of documents, any law to the contrary notwithstanding.


Section 4.Power to issue instructions.

(1) The 1[Government of the Union territory of Jammu and Kashmir] may, by order published in the 2Official Gazette], issue instructions prescribing the manner in which donations of immovable property to the National Defence Fund shall be made by the donors and received on behalf of the 1[Government of the Union territory of Jammu and Kashmir] and for the execution of the documents relating thereto.

(2) Notwithstanding anything contained in any judgement, decree or order or any other law for the time being in force, any order or instruction as provided in sub-section (1) issued by the 1[Government of the Union territory of Jammu and Kashmir] before the commencement of this Act, shall be deemed to have been issued in exercise of the powers conferred by or under this Act.


1. Construed for “Government” by S.O. 1229(E) dated 31.03.2020. 2. Construed ibid for “Government Gazette.

Section 5.Repeal of Ordinance No. III of 1962.

(1) The National Defence Fund Donations of Immovable Property (Exemption from Stamp Duty and Registration ) Ordinance, 1962 (III of 1962) is hereby repealed.

(2) Notwithstanding such repeal, exemptions granted under the said Ordinance in respect of donations of immovable property made to the National Defence Fund shall be deemed to have been granted under this Act as if this Act were in force on the day on which the said Ordinance came into force.


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