The INDIAN STAMP (ASSAM AMENDMENT) ACT, 1990

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The ASsaffi"; Gazette 
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EXTRAORDI NARY 
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PUBLISHED BY AUTHORITY 
~, 69 fi;,-i- ~ ~. c,,-T~Cfl"f 30 ~fa'"l , 1990, 10 <!~151', 1912 ( 111~) 
'fo. 69 i.Jio;r-11-r, Monday , 30th April . •J90, 10th Vaisakha, 
1912 (S. F..) 
- -- -- - ------~---
GOVERNMENT OF ASSAM 
( /RDERS BY THE GOVER 1\lCiR 
LEGISLATIVE DEPAR TMENT : LEGISLATIVE BRANCH 
NOTIFICATI ON 
The 30th April , 1990 
No. LGL.38/89/169 .-The following Act of the Assam 
Legislative Assembly which received the assent of the 
Governor is hereby published for general information . 
470 P1 t<, ASSAM GAZETTE. F:XTRAORDINARY. AfR. 30~ 1990 
ASSAM ACT NO. VI OF 1990 
(Received the ac;sent of the Governor on 28th April, 1990) 
Preamble 
THE INDIAN STAMP (ASSAM 
A M END ~\ JENT) ACT, 1990. 
An 
Act 
further to amend the Indian Stamp Act Act. II of 
1899 . . 1· . h S f A ' 1899' m its app icatlon to t e tate o ssam 
Whereas it is expedient further to 
amend the Indian Stamp Act, 1899,. here­
inafter called the principal Act, in its app­
lication to Assam, in the manner herein­
after appearing ; 
It is hereby enacted in the Forty-first · , · 
Year of the Republic of India as follows : 
Short title, 1.(1) This Act may be called the 
:=~~: .. Indian Stamp (Assam Amendment)Act, 1990. 
ment. 
(2) It extends to the whole of Assam. 
(3) It shall come jnto force on the 
1st day of May, 1990. 
Amendment 2. In Schedule I to the p1'ineipal. Act, . 
ofSchedule for item No. 23, the following shall . be 
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0
~J~: 11 substituted, namely :-
THE ASSAM GAZETTE. EXTRAORDINARY, APR. 30, 1990 471 
,L~ e: u...: ·- j ·/·, ;·.,, ~ :...:_.::.., __ 
- Beacris>tion ' ~f i~1trument 
23. Conveyance [as defined 
by section 2 (10)] not being a 
Ttcfnafer Charged ' .or exempted 
underNo. 62·- · 
..l. - - -Proper Stamp duty 
Where the amount or value Two rupees and fifty paise. 
of.,:, the tonsideration for such 
eon-o:eyance as-- .set' forth therein 
does not exceed Rs. 50; 
- ··' · . Where-~ it exceeds Rs. 50 Five rupees 
but does not . exceed Rs. 100; 
'l.;1, 
- , 
Where it exceeds Rs. 100 Ten rupees 
but does not exceed Rs. 200; 
Where it exceeds Rs. 200 Twelve rupees 
but does not exceed Rs. 300; 
Where iti exceeds· Rs. 300 Twenty rupees 
but does not exceed Rs. 400 ; 
Where it exceeds Rs· 400 Twenty-two rupees 
but does not exceed Rs. 50© ; 
Where it exceeds Rs. 500 Twenty-eight rupees. 
but does not exceed Rs. 600; 
Where it exceeds Rs. 600 Thirty-two rupees. 
but does not exceed Rs. 700 ; 
· . . 
Where . it exceeds Rs. 700 Thirty.seven rupees 
but does not exceed Rs. 800 ; 
Where it exceeds Rs. 800 Forty-two rupees 
but does not exceed Rs. 900 ; 
Where it exceeds Rs·. 900 Forty-siX. rupees. 
but does not exceed Rs. 1,000 ; 
For every Rs. 500 or part Twenty-three rupees 
thereof in excess of Rs. 1,000 ; 
472 THE ~SS~'M GAZE'!TE. EXTRAC>RDINAR~, APR . . so. 1990 
Where it exceeds Rs.50,000 Sixty rupees for every one 
but does not exceed Rs.90,000; thousand rupees. 
-Where it exceeds Rs· 90,000 Eighty rupees for every one 
but does not exceed Rs.1,so.000; thousand rupees. 
and where it exceeds 
Rs. 1,50,000; 
One hundred rupees for 
every one thousand rupees. 
Provided that - where the ''instrument" or the convey­
ance is in respect of an Industrial loan, certified as such 
by the Director of Industries, Assam, the Stamp duty shall 
be half of the above rate. 
Exemption 
Assignment of copyright under Act. XIV, 1957· 
the Indian Copyright Act, 195 7. 
Co-partnership Deed-See 
partnership (No. 46)". 
- - ; 1 
. K . . LASK.AR,· 
Secretary. to the Govt. of Assam, 
,..; f Legisl~tive Department. 
J • 
GUWAHATI-Printed and published by the Dy. Director (P). Directorate of Ptg, •nd 
Stv .. AIPJD, Guwahati-21 (Bz-Oamette) No.137-1,110-SOO- O 4-1!.lSO • 
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