LexThe lNDIAN STAMP (ASSAM AMENDMENT) ACT, 2004
Assam · state statute
Open in Lexace · Ask the AI about this actRegistered No. - 768 /97
THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
;F I CJ() fi:;" l9 f<1. " ilr.l<if<l. I~ ( 1 ) ((['~. 200-t. 27 ~ ! i,, . I LJ26 (" f<f. )
No. I <J() l>1 ;..pur. Saturday . I Xth September . 200.+. 27th nhadra . l <J2(1 ( S.E.)
COVERJ\'M ET\T OF ASSAM
ORDERS BY THE COVERNOR
LH_ilSIATIVE DEPARTfVIEf\!T : : LEGISLATIVE BRANCH
NOTIFICATION
The 17th September, 2004
No. LGL.33/200317.--The rollo"ing Act o!'thc :-\ssam Legislative
Assembly which received the assent or the Cov ernor is hereby published for
general information.
1202 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 'O(M,...
ASSA.l\1 ACT 1\0. XXII OF 2004
( Received the assent of the Governor on 9th September, 2004 )
THE l:\OIA:\ ST.\:\IP (...\SS.\:\! A'\IENO\IE l\T) ACT, 200..J
Pn·amlil c.
Short title.
extent and
CO!lllllen(·emcnt .
Insertion of
section tQ .\ .
·•For shortai,:e
of stamp~ ho\\
dut~ · to he paid .
/\N
/\CT
further to amend the Indian Stamp Act, 1899,
in its application to the State of Assam.
Whereas it is expedient rurther ll) amend
the Indian Stamp Act, I 80<J, hcrcinalkr rcCcrred
to as t:1c principal Act. in its application to the
State of Assam , in the manner hereinafter
appcar111g,
It is hereb y enacted in the Fifty-filth Year
or the Republic of India <IS rollmvs :-
I. (I) This Act may be called the Indian Stamp
(Assam Amendment) Act, 2004.
(2) It extends to the \\'hole of Assam.
n) It sh al I come into force at once.
he principal /\ct, after the existing section
the follo\\ ·ing shall be inserted as section
A. namely :-
1 OA. ( 1) Notwithstanding anything contained in
section I 0, where the,State Cio,·ern111enl
or the Collector , as the case may be. is
sati sf'ied that there is shortage of stamps
in the distri~t or stamp s or required
denominations arc not available, the
State Gm:crnment or the Collector may
permit payment of the duty lo be paid in
.(: . .
cash or by wdy of Demand Oran or by
Pay Order and authori1e the Jrcasury
Officer or Sub-Treasury Off'icer or Suh
Registrar or any other authorised o nicer ,
as the case may be, on production of a
challan evidencing j)ayment .,of duty in
the Government Treas~1ry or Sub-
Central Act 11
of 1899.
::--THE ASSAM GAZETTE. EXTRAORDINARY SEPT. I 8. 2004 1203
Treasury of a Demalld Draft or by Pay
Order drawn on a branch of any
Scheduled bank, as the case may be,
after due verification, to certify in such
manner as may be prescribed, by
endorsc111cnt on the instrument or the
amoullt or duty so pai.d in cash.
Explanation :- Go\ crnmcnt Treasury includes a
Govcrnmcllt Sub-Treasury and
a11y other place as the State
Go\'Crnl11Cllt may, by notification
in the Assa111 GaLctte, appoint ill
this behalf:
Provided that the State
Government 111ay, by order
published ill the Official Gazette,
direct that the power exercisable
by it or by the Co I lector under this
section may be exercised by such
other officers as may be speci lied
in the order.
(2) An endorsement made on any instrument
under sub-section ( 1) shall have the
same effect as if the duty of an amount
equal to the amount stated in the
endorsement has been paid in respect
thereof and such payment has been
indicatea on such instrument by means
of stamps in accordance with the
requirements of section 10.
(3) Nothing in this section shall apply to -
( i) the payment of stamp duty chargeable
on the instruments specified in Entry
91 of List l of the Seventh Schedule
to the Constitution of India ; and
(ii) the instruments presented after six
months from the date of their
execution or first execution."
1204 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 20A1
Amendment 3. In the principal Act, in section 17, after the
of section 17. existing provision, the following pro\'iso shall
be inserted, namely:-
"Provided that nothing in thi s section shall
apply to the instrument in respect of which
sta mp duty has been paid under section I 0-A."
Amendment 4. In the principal Act, in section 27, for the words
of section 27. and brackets "The consideration (if any)", the
words "the market va lue of the property" shal 1
be substituted.
Insertion of
section 27 A:
"Instrument of
conveyance etc.
under valued
how to be dealt
with.
5. In the principal Act, after section 27, the
following new section shall be inserted,
namely:-
27 A. (1) If the Registering Officer appointed
under the Registration Act, I 908 while
registering any instrument of
conveyance,exchange or gift has reason to
believe that the market value of the property
as fixed by the Government/Collector of the
district, which is subject matter of
conveyance , exchange or gift had not been
truly set fo11h in the instrument, he may after
registering such instrument, refer the same
to the Collector for determination of the
market value of such proper and the
property duty payable thereon.
(2) On receipt of a reference under sub-section
(I), the Collector shall, after giving the
parties a reasonable opportunity of being
heard and after holding an enquiry in such
manner as may be prescribed by rules made
under this Act, determine the market value
of the property which is the subject matter
of conveyance, exchange or gift and the
duty as aforesaid, and . thereupon the
difference , if any, in the amount of duty,
shall be payable by the persons liable to pay
the duty.
(3) The Collector may, on his own motion or
otherwise, within two years from the date
of registration of any instrument or
conveyance, exchange or gift not already
( ·cntra l Act
16 of 1908.
,
_ THE ASSAM CiAZETTE, EXTRAORDl'.'\ARY. SEPT. IS. _2()0l_ ___ I 2Jl~
referred to hi111 under sub-section (I) call
for ancl ex am inc the inst ru 111 cnt !o r the
purp ose of satisf ying himselr as to the
correctne ss 01· the market value of the
property as set forth in such instrument,
which is the subject 111atter of conveyance,
exchange or girt and the duty payable
thereon and if alter such examination he has
reason to bclie\'C that the market value of
such property has not been tru I y set forth in
the instrument, he _may determine the
market value of such prope1ty and the duty
as aforesaid and thereupon the di!Tercnce,
if any in the amount of duty. shal I be payable
by the person liable to pay the duty: .
Provided that nothing in this sub
section shall apply to instrument registered
before the date of commencement of the
Indian Stamp (Assam Amendment) Act,
2004.
(4) Any person aggrieved by an order of the
Collector under sub -section (2) or sub
section (3) may prefer an appeal to the Civil
Judge or appropriate jurisdiction and all
such appeals shall be preferred within such
time and shall be heard and disposed of in
such manner as may be prescribed.
Explanation :- For the purpose of this Act,
market value of any property shall be
estimated to be the price which in the
opinion of the Collector or the Civil Judge
Senior Division, as the case may be, such
property would have fetched or would fetch,
if sold in the open market on the date of
execution of the instrument of conveyance,
exchange or gift. ·
Substitution 6. In the principal Act, for section 78, the following
of section 78. shall be substituted, namely:-
"Duty or If the total amount of duty payable, or of allowance
allowance to be . .
rounded off to to be made under this Act 1s not a round figure, the
78 the next total amount shall be rounded off to the next rupee."
rupee.
120(>
Amcn<lmcnt
of Sc hl'duk I
of Act II of
1899.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 1tff4
7. In the principal Act, in Schedule- I, for item Nos. 1-5, 12, I 5-
. 20, 22-26, 28-29 , 31, 33, 34-36, 38-40, 42-43, 45, 46, 48, 54,
57-58, 60, 61 , 63-65, the following shall be substituted, namely:-
"Desc ription of Instruments
I. Acknowl edge ment
2. Administration Bond including
Bond given under section 6 of
the Government Saving Bank
Act, 1873 or Section 291 or
Section 376 of the Indian
Succession Act, 1925 :
(a) Where the amount docs not
exceed Rs. 1,000.
(b) In any other case
3. Adoption Deed
4. Affidavit
5. Agreement or memorandum of
an Agreement :
(a) If relating to sale of a bill of
exchange .
(b) If relatin g to sale of a
Government Security.
(c) if relating to purchase or
sale of shares, scripts,
stocks, bonds, debentures,
debentur e stocks or any
other marketable security of
a lik e nature in or any
incorporated company or
other body corporate-
(i) when such agreement or
memorandum of an
agreement is with or through
a member or between
members of a stock
exchange recognised under
the Securities Contr ac ts
(Regulation) Act, 1956.
Proper Stamp Duty
Fifty Rupee s.
The same duty as a bond
(No . 15) for such amount.
Twenty rupees .
Two hundred rupee s.
Fifteen rupee s.
Five rupee s.
Subject to maximum of
Rs . I 00 for every Rs.
10,000 or part thereof of
the value of Security.
Three rupees for every
Rs. 5000 or part thereof of
the value of the security at
the time of its purchas e or
sale as the case may he.
~J\M GAZETTE, EXTRAORDINARY. SEPT. 18. 2004 __ _L~07
(ii) in other cases Five rupees for C\cry
Rs. 5000 or part thereof of'
the value of' the security at
the time ol' its purchase or
SLilc as the case 111ay be.
(d) ll'necutL :d !'or sen ·ice or for I i\'e rUJ1L'CS
pcrl'orn1a11cc 01· \\Ork in a11y
estate \\ hcther held hy one
person or by more per so ns
than one as co-owners and
"hethcr in one or 111orc
block s and situated in Assam
where the alhance given
under such agreement docs not
exceed one thous;rnd rupees.
Agreement to lease.
(e) il'not,otherw1scpro\'ided f'or Ten rupee s
I 2. A\\ard :
(a) Where amount or value of' the The same dut y <l Bond f()r
propert y to which the award such a111ou11t.
relates as set forth in such
<I\\ ard , docs not exceed Rs.
1 ,000.
(h) if' it exceeds Rs. 1,000 hut Twenty rupee s.
docs not exceed Rs. 5,000.
and for every additional Rs.
1.000 or part thereof' in cxcees
or Rs.5,000.
I 5. Bond [ As defined by
Section 2(5)] not being
debenture (No-27) and not
being othenvisc provided ror by
this Act or by the Court Fees
Act, 1870
Where the <llllOU!lt or\ alue
secured docs not exceed Rs.
5 ()().
Two rupe es subject tn a
maximum or one hundred
and thirt een rupees.
Ten rupee s.
1208 THE ASSAM GAZETTE, EXTRAORDINARY _$EPT. IS. 20(M_-
where it exceeds Rs.500 and
docs not exceed Rs. 1.000.
and for C\ cry Rs. 500 or part
thereo!" in e\cess or Rs. l .000.
I <i. Bottnmry Bond that is to say.
any instrument whereby the
master or sea going ship
ho1nrn s money on the security
o!" a ship to cnahk him to
prCSLT\ e the ship or pre-stcutc
her 'oyagc-
17. Cancellation instrument of'
(including any instrument by
which any pre\ iously executed
is cancelled) if;1ttested and not
othern ise provided lc1r.
18. Certi lieate or sale (in respect
or each property put up as a
separate lot and sold) granted
to the purchaser or any
property sold hy public auction
by a Ci\ i I or Re,·enuc Court or
Co I Ice tor or Ren:n uc 0 nicer.
19. Certificate or other document
Tvventy rupees.
Rs. I 0
The same duty as a Bond
(No- I)) l(1r such amount.
Thirty rupees .
Same duty as on
Co1weyancc (No.D) for a
market value or equal to the
am 0 U ll t 0 f th c jl l I re has e
money only
evidencing the right or title or Five rupees.
the holder thereof or any other
person either to any shares,
s\.:ript or stock in or or any
incorporated comp;111y or otl}Cr
body corporate or to become
proprietor or shares. script or
stock in , or of any such
company or body.
20. Charter Party. that is to say, any
instrument (except and Fifteen rupees.
;1grccn1cnt for the hire of a tug
steamer), whereby a \ csscl or
some spcci tied principal part
thereof is left for the spcci fied
purpose of the charter whether
it includes a penalty clause or not.
THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 1209
?IP.> .
11
b -..
22. Composition Deed that is to
say, any instrument executed by Seventy five rupees.
a debtor, whereby he conveys his
property for the benefit of his
creditors or whereby payment of
a composition or dividend on
their debts is secured to the
creditors or whereby provision is
made for the continuance of the
debtor business, under the
supervision of inspectors or
- under letters of licence, for the
benefit of his creditors.
23. Conveyance (As defined by
section 2( 10) not being a
Transfer charged or exempted
under No. 62.
Where the market value of the Fifty rupees.
property for such conveyance as
set forth therein does not exceed
Rs. 1000.
Where it exceeds Rs. 1000 but
does not exceed Rs. I 0000.
Where it exceeds Rs. I 0,000 but
does not exceed Rs. 50,000.
Where it exceeds Rs. 50,000 but
does not exceed Rs. 1,00,000.
And for every Rs. 1,000 or part
thereof in excess of Rs. 1,00,000.
Provided that where the instrument
or the conveyance 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.
Sixty rupees per thou
saiid or part thereof
Sixty five rupees per
thousand or part thereof
Eighty rupees per thou
sand or part thereof
One hundred twenty
rupees.
1210 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 . .....~
24. Copy or extract certified to be
true copy or extract by or by
order of any pub] ic officer and
not chargeable under the law
for the time being in force
relating to court fees.
(i) ff the original was not
chargeable with duty or if the
duty with which it was
chargeable does not exceed
two rupees. Five rupees.
(ii) in any other case not falling
within thL provisions of
section 6-A.
25. Counterpart or Duplicate of any
instrument chargeable with
duty and in respect of which
proper duty has been paid.
(a) if the duty with which the
original instrument is
chargeable does not exceed
two rupees.
Ten rupees .
The same duty as is
payable on the original.
(b) in any other case not falling Ten rupees
within the provisions of
Section 6-A.
26. Customs Bonds -
(a) Where the amount ('.8es not
exceed Rs . 1,000 .
(b) in any other case
The same duty as bond
for such amount.
Fifty rupees
28. Delivery order in respect goods Five rupees
29. Divorce instrument of, that is
to say, any instrument by which
any person effects the
dissolution of his marriage. Fifty rupees.
- ·.~
~HE ASSAM GAZETTE, EXTRAORDINARY SEPT. 18, 2004 - 1211
31. Exchange of property,
instrument of
33. Gift instrument of not being a
settlement (No. 58) or will or
transfer (No. 62)
34. Indemnity Bond
35. LEASE-including an under
lease or sub-lease and any
agreement to let or sub-let :-
(a) Where by such lease is fixed
and no premium is paid or
delivered .
(i) Where the lease purports
to be for a term of less
than one year.
The same duty as
conveyance (No. 23) for
market value equal to the
market value of the
property of greatest value
as set forth in such
instrument.
The same duty as
conveyance (No. 23) for
market value equal to the
market value of the
prope11y of greatest value as
set forth in such instrl1ment.
The same duty as security
bond for the same amount.
The same duty as a Bond
(No. I 0) for the whole
amount payable or
deliverable under such lease.
(ii) Where the lease Th e same duty as a Bond
purports to be r. , :· , tf' ·-,1
of not ''.:_:, , ;.i,_· ~-
bu: r o .. 11-~\~ 1 e ! · \ ~~
(i. i l Whe re +h e i::·::ise
purports to be for a term
exceeding five years, and
not exceeding ten years.
~;Tc., 15) for the amount or
'.:;_due of the average annual
rent reserved
The same duty as a
conveyance (No. 23) for a
market value equal to the
an:ount or val 11e of the
av cr .llSC ar ' Ll'l' re 11t
res c:r·. ' <:1~.
1212 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004c-
(iv) Where the lease The same duty as a
purports to be for a tenn conveyance (No. 23) for a
exceeding ten years, but market value equal to twice
not exceeding twenty the amount or value of the
years. average annual rent
reserved.
(v)Where theleasepurports The same duty as a
to be for a term conveyance (No. 23) for a
exceeding twenty years, market value equal to three '
but not exceeding thirty times the amount or value
years.
(vi) Where the lease
purports to be for a tem1
exceeding thirty years,
but not exceeding one
hundred years.
(vii) Where the lease
purports to be for a tem1
exceeding one hundred
years, or in perpetuity.
(viii) Where the lease does
not purport to be for any
definite tem1.
of the average annual rent
reserved.
The same duty as a
conveyance (No. 23) for a
market value equal to four
times the· amount or value
of the average annual rent
reserved.
The same duty as a
conveyance (No . 23) for a
market value 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 years of the '
lease.
The same duty as a
conveyance (No. 23) for a
market value equal to three
times the amount or value
of the average annual rent
=
•
..
..:..1 =:....:.A-=S=S=A-=M'-'-'--'G=A'-=Z=ET=-T-=-=E,>-=E-=-"X=-=-T=-R'-'--A_,__,O=R-=D=--I"-'-N"'"""A-=R-=-Y~,--'S"'""'E=P~T'--'-. --"'l-=-8,,_, -=2-=--00"--4'----_ I 2 13
(b) Where the lease is granted
for a fine or premium or for
money advanced and where
no rem 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 (including a lease of
trees for the production of food
or drink) without the payment
which would be paid or
delivered for the first ten
years if the lease continued
so long.
The same duty as a
conveyance (No. 23) for a
mark et value equal to the
amount or value of such fine
or premium or advance as
set forth in the lease.
The same duty as a
conveyance (No. 23) for a
market value 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 if 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
advalorem stamp requir ed
for a lease and a lease in
pursuance of such
agreement is subsequently
executed the duty on such
lease shall not exceed two
rupees.
· 1214 THE ASSAM GAZETTE, EXTRAORDfNARY, SEPT. 18, 2~,..
or, de I i very o [ any f i n e or
premium, when a definite tern1
is expressed and such tenn does
not exceed one year, or when
the average amrnal rent reserved
does not exceed one hundred
rupees .
In this exemption a lease for the
purpose of cultivation shall
including a leas e of lands for
cultivation togethe r with a
homestead or tank.
Explanation :- When lease un
dertakes to pay any recurring
charge, such as Government
revenue ,. landlords share of
cesses, ur 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 leassee shall be
deemed to be part of the rent.
36. Letter of allotment of share s Five rupees.
in any company or proposed
company or in respect o[ any
loan to be raised by any
company or proposed
company.
38 , Letter of licence that is to say, Fifty rupees.
any agreement between a
debtor and his creclitiors that
the letter shall for a specified
time suspend their claims and
allow the debtor to carry on
business at his own discretion.
,
"
iJjE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 1215
39. Memorandum of Association
of a Company
(a) If accompanied by articles Two hundred rupees .
of association under section
26, 27 and 28 of the
Companies Act, 1958.
(b) If not so accompanied.
40. MORTGAGE DEED not being
an agreement relating to
Deposit of Title deeds pawn or
pledge (No . 6) Bottomry Bond
(No. 16), Mortgage of a Crop
(No . 41 ), Respondentia Bond
(No. 56 ), or Security Bond
(No. 57).
.,.(•
(a) When possession of the
property or any part of the
property comprised in such
deed is given by the
mortga~or on agreed to be
g1v.cn .
(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.
Five hundr ed !·upees.
The same duty as a
conveyance (No. 23) for a
market va lue equal to the
amount secure<J by such
deed.
The same duty as a Bond
(No. 15) for the amount
secured by such deed.
(c)(i) When a collateral or Three rupees.
auxiliary or additional or
substituted security, or by
1216 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2D01
~--.-
way of further assurance for
the above mentioned
purpose where the
principal or primary
security is duly stamped
for every sum secured not
exceeding Rs. 1,000.
(ii) and for every Rs. 1,000 or
part thereof secured 1n
excess of Rs. 1,000.
Exemptions
( 1) Instruments executed by
persons taking advance
under the Land
Improvement Loans Act,
1983 or the Agriculturists'
Loans Act, 1884, or by their
sureties as security for the
repayment of such
advances.
(2) Letter of hypothecation
accompanying a bill of
exchange .
42. Notarial Act , that is to say,
instrument, endorsement, note
attestation certificate or entry
not being a protest (No. 50)
made or signed by a Notary
Public in the execution of the
duties of his office or by any
other person lawfully acting as
not any public.
43. Note or Memorandum sent by
a Broker or Agent to his
Principal intimating t~e
purchase or sale on account of
such principal.
Four rupees .
'
Act. XIX of 1883 .
Act. XII of 1884
Fifteen rupees.
0
J»E ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 - 121 7
(a) of any goods exceeding in Five rupees .
value twenty rupees.
(b) of any stock or marketable Five rupe es for every
security exceeding in value Rs. 10,000 or part thereof
twenty rupees . of the value of the stock or
security.
Note of Protest by the Master of Ten rupees .
Ship
45 _, PARTITJON- Instrument of The same duty as a Bond
[As defined by section 2( 15)]. (No. 15) for the amount or
the value of the separa ted
share or sh are s of the
property.
N.B. - The largest share remaining aft er th e prop erty is
partitioned (or if there are two or more shares of e qual value
and not smaler than any of the other share then one of such
equal share) 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 severalty is
executed and a partition is
effected in pursuance of
such agreement th e duty
chargeable . upon the
instrument effecting such ·
partition shall be reduced by
the amount of duty paid in
respect of the first
instrument , but shall not be
less than three rupees and
thirty paise ;
1218 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004
(b) Where land is held on
revenue settlement for a
period not exceeding thirty
years and paying the full
assessment, the value for
the purpos e of duty shall be
calculated at not more than
fifty times the annual
revenue,
(c) Where a final order for
effecting a p::irtition passed
by any revenue authority or
any Civil Court, or an
award by qn arbitrator
directing a partition is
stamped with stamp
required for an instrument
of partition and an
1ment of partition in
, .mce of such order of
.t 1vard is subsequently
executed the duty in such
instrument shall not exceed
three rupees and thirty
pa1se.
46. Partnership
A - Instrument of -
(a) where the capital of the The same as the Bond
partnership does not exceed (No. 15)
Rs . 1.000.
(b) in any other case
B - Dissolution of -
Rupees one hundred
Power or Pledge -See Fifty rupees.
Agreement relating to
deposit of Title deeds
Power of Pledge (No. 6)
48. Power of Attorney (As defined
by Sec. (21 ), not being proxy
(a) When executed for the sole Fifteen rupees
purpose of procuring the
..
THE ASSAM GAZETTE, EXTRAORDINARY. SEPT. I 8, 2004 1219
.0
registration of one or more
documents in relation to a
single transaction or for
admitting exceution of one
or more such documents.
(b) When required in suits or Fifty rupees
proceedings under
Presidency Small Cause
Courts Act, 1882.
(c) When authorising one One hundred rupees
person or more to act in a
single transaction other
than the case mentioned in
clause (a).
(d) When author ising not more Two hundred rupees
than five persons to act
jointly and severally in
more than one transaction
or generally.
J
( e) When authorising more Four hundred rupees
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 Same duty as a conveyance
and authorising the attorney (No. 23) for the amount of
to sell any immovale the market value.
property .
(g) In any other case
54. RECONVEYANCE OF
MORTGAGED PROPERTY -
(a) If the consideration for
· which the property. was
mortgaged does not exceed
Rs.1000.
(b) If any other case
One hundred rupees
The same duty as a
conveyance (No . 23) for
the amount of the market
value as set forth in the
conveyance.
Sixty rupees.
'
1220 THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 ,
55 . Rel ease
(a) if the amount or value of The same duty as a Bond
the claim does not exceed for such amount or valu e
Rs. 1000. as set forth in the Rele ase.
(b) in any other case
57 . Security Bond or Mortgaged
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.
Fifty rupees.
(a) wten the amount secured The same duty as Bond
does not exceed Rs . 1,000 for the amount secured.
(b) in any other case Fifty rupees.
58. Settlement
A. Instrument of. (including a The same duty as a
deed of dower) . conveyance (No. 23 ).
B. Revocation of.
60. Shipping order
61 . Surrender of Lease
(a) when the duty with which
the lease is chargeable does
not exceed ten rupees.
63. Transfer of Leas e · by way of
assignment and not by way of
under lease .
/
The same duty a s a
conveyance for a sum
equal to the amount of
value of the property
concerned as set forth in
the instrument of
revocation.
Five rupees.
The duty with which
such lease is chargeable .
The same duty as a
conveyance (No. 23) for
a market value equal to
the amount of the market
value for the transfer.
..,,,.
• c
THE ASSAM GAZETTE, EXTRAORDINARY, SEPT. 18, 2004 1221
Exemptions
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
instrument, any other than a
will.
I
65. Warrant for Goods
The same duty as a Bond
for a sum equal to the
amount or value of the
property concern, as set
forth in the instrument.
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 thirty
rupees.
Five rupees."
M.K.DEKA,
Commissioner & Secretary to the Govt. of Assam,
Legislative Department, Dispur .
GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate of Ptg. & Sty.,
Assam, Guwahati-21 (Ex-Gazette) No. 3 79-500-600-18-9-2004.