The ASSAM STAMP (AMENDMENT) ACT, 1950

300 
ASSAM ACT Vll OF 1950 
*TH E ASSAM STAMP (AMENDMENT) ACT, 1950 
[Pu blished in the "Assam Gazette, Extraordinary", dated the 30th Marc o 1950] 
An 
Act 
to am end the Indian Stamp Act, 1899, in its appli cation to Assam 
Preambl e.-Wbereas it is expedient to increase temporarily the revenues of 
Assam and for that purposes to amend the Indian Stamp Act, 1899 (lT of 1899), 
hereina fter called the principal Act, in its application to Assam, in the manne r 
hereina fter appearing; 
It is hereby enact.:d as follows :-
1. Short titl e, extent and commence ment.-( J) This Act may be called the 
Assam Stamp (Amendment) Act. 1950. 
(2) It extends to the whole of Assam. 
(3) It shall come into force on tht! first day of April 1950 :tnd shall rema in 
in force for a period of five years. 
2. Amendm ent of section 3.- Jn section 3 of the principal Act, 
(1) after clause (c) the following shall be inserted, namely :-
" Provided that, except as oth.:rwise expressly provided in this Act, and 
notwithstanding anything contained in clau ses (a). (b) or (c) of this section 
the amount indicated in Schedule I to this Act shall. subject to the exemp­
tions contained in that schedule, be the duty chargeable under this Act on 
the following instruments, mentioned in clauses (aa) and (bb) of this proviso, 
as the proper duty therefor respectively, -
(aa) every instrument, mentioned io Scbei..lulc T as chargeable with duty 
under that schedule, which. not having been previou~ly executed by 
any person, is executed in Assam on or after the first day of April 
1950: and 
(bb) every instrlllllent mentioned in Schedule l as chargeable with duty 
under that schedule, which, not having been previously executed by 
any person, is executed out of Assam on or after tbe tirst day of 
April 1950, and relates to any property situated, or to any matte r or 
thing done or to be done in Assam, and is rece ived in Assam," 
(2) after the word "provided" the word "also" shall be inserted. 
3. Amendm ent of section 4 (1).-In sub-section (1) of section 4 of the 
principal Act-
for the words "one rupee" the words "two rupees" shall be substituted. 
4. Amendment of section 6.-In section 6 of the principa l Act,-
In the proviso, for the words "one rupee" the words "two rupees" sha ll 
be substituted. 
5. Amendm ent of section 28(4).- I n the proviso to sub-section (4) of 
section 28 of the principal Act, for the words "one rupee" the words ~'two 
rupees" shall be substituted. 
*For statement of Objects and Reasons see "Assam Gazette". 1950, Par! V, 
page 32. 
301 
6. Amendment of section 32.-Jn section 32 of the princip::tl Act-
O) in clause (a ) of the proviso, after the words ·•any instrument" the 
words "other than an instrument chargeab le witb a duty under 
clause (bb) of the first proviso to section 3" shall be inserted ; 
(2) the word "or" at the end of clause (b) of the proviso shall be omitt ed ; 
(3) after clause (c) of the proviso the following shall be inserted, namely:­
"or 
(d) any instrument chargeable with duty under clause (bb) of the 
first proviso to section 3 and brought to him after the expira tion 
of three months from the date on which it is first receiv ed in 
Assam." 
7. New Schedule IA.-ln Schedule I to the prin cipa l Act. for items 
t{os.l-12, 15-20. 22-26, 28-36. 38-46. 48, 50-51, 54-61 and 63-65, the followi ng 
sball be substituted, namely-
'SU HEDULE I 
Stamp duty on certain Instruments under the Assam Stamp (Amendment) Act, 1950. 
(See section 3 and first proviso) 
D~srripli on of' insu·umrnt Proper stamp-duty 
( I) (2) 
L ACKNOWLI!.DOMENT of a debt ex- One anna . 
ceeding tv.•t>ntr rupees in amount or 
value, written or signed by or on behalf 
f, a debt or in order to supply evidence 
f such debt in any book (other than a 
aoker's pass-book) or on a separate 
ieee of paper when such book or paper is 
eft in the creditor's possession: provided 
hat such acknowledgment does not con-
ain any promise to pay the debt or any 
ipulation to pay interest or to deliver 
ny goods or other property. 
2. ADMINISTRATION-BOND includ-
' g a bond given under section 6 of the 
overnment Savings Banks Act, 1373, 
Act V of 1873), or section 291 or 
ction 375 or section 376 of thl' Indian 
uccession Act, 1925 (Act XXXIX of 
925). 
(a) Where the amount do<>s not The ~a me duty as a Bond (No.l5) 
exceed Rs.l ,000 for such amount. 
(b) in any other case Ten rupees . 
302 
( Sched~le /) 
Description of illstrucrion Proper stamp-duty 
(I) (2) 
3. ADOPTION-DEED, that is to say, Twenty rupees. 
fi~W instrument (other than a will), re-
cording an adoption, or conferring or 
.flurporting to confer au authority to 
adopt. 
AovocATE.-See Entry as an advo-
cate (No.30). 
4. AFFIDAVIT, including an affir- Two rupees. 
mantion or declaration in the case of 
persons by law allowed to affirm or 
declare instead of swearing. 
Exemption 
Affidavit or declaration m writing 
when made-
(a) as a condition of enli~tment 
under the the Indian Army 
Act, 1911 (Act VIII of 1911). 
(b) for the immediate purpose 
of being filed or used in any 
Court or before the officer of 
any Court ; or 
(c) for the sole purpose of enabl­
ing any person to receive any 
pension or cha ritable allowance. 
5. AGREEMENT OR MEMORANDUM 
OF AN AGREEMENT-
(a) * * • * * 
(b) (i) if relating to the sale of a 
Government security ; 
Subject to a maximum of 
rupees , two annas for 
Rs.l 0,000 or part thereof, 
value of the securitY. 
(ii) if relating to the safe of a 
share in an incorporated com­
pany or other body corporate; 
Two annas for 
part thereof of 
share. 
(c) if not othrewise provided for ; One rupee. 'I 
303 
(Schedule I) 
Description of instrument Proper stamp-duty 
(I) (2) 
(d) executed for service or for Four annas. 
performance of work in any 
estate whether held by one 
person, or by more persons than 
one as co-owners , and whether 
in one or more blocks, and 
situated in Assam, where the 
advance given under such agree­
ment does not exceed fifty ru­
pees. 
Exemptions 
or memorandum of 
(a) for or relating to the sale of 
good~ or merchandise exclusive­
ly, not being a note or mernoran­
Jum chargeab le under No.4.:3. 
(b) made in the form of tenders 
to the Government of I ndia for, 
or relating to, any loan 
AGREEMENT TO LEASE. -Scr lease 
). 
RELATING TO OEPO· 
OF TlTLC:·DEEDS, PAWN OR PLFDCE, 
is to say, any instrument t:vidcneing 
agreement relating to-
(1) the deposit of title deeds or ins­
constituting or being evidence 
e title to any property whatever 
than a marketable security), or 
the pawn or pledge of movable 
.,,.,.,,~ .... .,, where such deposit, pawn ot· 
been made by way of security 
the repayment of money advanced 
to be aclvancecl by way of loan or an 
ting or fu lure debt-
(a) if such loan or debt is rep ay­
able on demand or more than 
three months from the dale of 
304 
(Schedule I) 
Description of instrument Proper stamp-duty 
(I) (2) 
the instrument evidencing 
the agreement-
If drawn in If drawn on 
set of two, for set of three for 
If drawn each part of each part of 
singly the set the set 
Rs. Rs. a. p. Rs. a. p. Rs. a. p. 
(i) when the amount of the 
loan or debt does not 
exceed 200 0 4 6 0 3 0 0 6 
(ii) when it exceeds Rs.200 but 
does not exceed 400 0 9 0 0 4 6 0 3 0 
Ditto 400 ditto 600 0 13 6 0 7 6 0 4 6 
Ditto 600 ditto 800 I 2 0 0 9 0 0 6 0 
Ditto 800 ditto 1,000 6 6 0 12 0 0 7 6 
Ditto 1,000 ditto 1,200 II 0 0 13 6 0 9 0 
Ditto 1,200 ditto 1,600 2 4 0 1 2 0 0 12 0 
Ditto 1,600 dittO 2,500 3 6 0 Ill 0 2 0 
Ditto 2,500 ditto 5,000 6 12 0 3 6 0 2 4 0 
Ditto 5,000 ditto 7,500 10 0 0 5 0 3 6 0 
Dit.to 7,500 ditto 10,000 13 8 0 6 12 0 4 8 0 
Diuo 10,000 ditto 15,000 20 4 0 10 2 0 6 12 0 
D iuo 15,000 ditto 20,000 27 0 0 13 8 0 9 0 0 
D itto 20,000 ditto 25,000 33 12 0 16 14 0 11 4 0 
Ditto 2 ,000 ditto 30,000 4{) 8 0 20 4 0 13 8 3 
and for every additional Rs. 10,000 or part 
thereof in excess of Rs.30,000 .. 13 8 0 6 12 0 4 8 0 
(b) if such loan or debt is repay - Half the duty payable on 
able not more than three or debt under clause (a) 
months fmm the date of such clause (a) ( ii) for the a 
instrument. secured. 
7. APPOINTMENT IN EXECUTION OF Twenty -five rupees . 
A POWER, whether of trustees or of pro-
perty , movable or immovable, whether 
made by any writing not being a will. 
8. APPRAISEMENT OR VALUATION 
made otherwise than under an order 
of t he Court in the course of a suit-
(a) where the amount does not The same duty as a Bottomr y 
exceed Rs.l ,000. (No.l6) for such amount . 
(b) in any other case. Ten rupees. 
I 
....... ~ .. -........... -... ,,.. ... ~~~~~~'::: 
305 
( Scfledttle I) 
Description of instrument 
(I) 
Exemptitms 
(a) Apprai sement or valuation 
made for the information of one 
party only , and not being in 
any manner obligatory between 
panics either by a~reemen t or 
operation of law. 
(b) Apprai:.emenl of crops for thf" 
purp ose ol asccttaining the 
amount to be gh·cn to a landlorrl 
as rent. 
9. APPR.ENTICE SHIP·l> EEO, including 
ery writing relating lo the sen·ice- or 
ition of an y appren lice, clerk or scl'vaHl 
laced with auy master to lea.rn an) pro­
essiou, trade ur etnployrncnt: not h ::illg 
rticle s of Clcrk-,hip ( ~o.l J ) . 
gwmptions 
Ins trum ent~ of apprenti~:c:-ship exc• 
uted IJy a l'vfagist rat t: under the Ap· 
rentice::. . \ ct, W:'>U (Act ~\JX uf W.JO,~. 
r by which a p erson is apprenticed by, or 
t the charge of, any public clr-.u·ity. 
10. ARTI CLES 01 i\SSOUIA'l'ION OF A 
CoMPANY -
(a) where the Hominal shar e 
capiral rlnc.> not C'XCf't•d one 
lakh of mpft ·s; 
(b) where til<: n<,tnitt:11 ~ han.: c.:api· 
taJ CXCCI'dS VliC J.tkh. 
Art id e ~ nf ; 1 " Y as~o< i•Hion n .. l i<H'mt d 
r proiit aud r cgls ll'rcd under Sc"Ctl<llt 21, 
ftlt l' lndi,tn C:ompn11ics Ad, 1 ~1:{ (:\.-1 
II of 1913). See also :\'l<:mOT"andllnt of 
\&.<;oriilt iott of a C:ott1p<lll\ .. '\o)\t t) 
(2) 
Ten n1pees. 
Fif'ly rupees. 
306 
(Schedul8 I ) 
Description on instrument 
(1) 
11 . ARTI CLES OF CLERKSHIP or contrac t 
whereby any person first becomes bound 
to se!Ve as clerk in order to his admission 
as an atto rney in any High Court. 
AssiGNMENT- See Conveyance (No.23 ), 
Transfer ( ' o.62) and Transfe r of leal:>e 
(N(,.63), as the case may be. 
ATTORNEY-See entry as an Attorney 
(No. 30), and Power-of-attorney (No.48). 
AuTHORITY TO ADOPT--Sec Adop ­
tion -deed (No.3). 
12. AWARD, that is to say, a.ny deci­
sion in writing by an arbitrator or umpire, 
not being an award directing a partition, 
on a reference made otherwise than by an 
orde r of the Court in the course of a suit -
(a) where the amount or value of 
the property to which the 
..1ward relates as set forth in 
such award does not exceed 
Rs.l,OOO ; 
(b) if it exceeds Rs.l,OOO b ut does 
not exceed Rs.S,OOO ; 
and for every additional Rs.l ,000 
or part thereof in excess of 
Rs.5,000. 
E:>.·emptions 
Award under the Bombay D istrict 
Muni cipal Act, 1901 (Bombay Act III of 
190 I), Sectio n 160, or t he Bombay H eredi ­
tary O ffices Act, 1874 (Bombay Act IIJ of 
1874), Sectio n 18. 
13. 
14. 
* • 
* 
15. BoND [as defined by sectio n 2(5)], 
not being a DEDENTURE (No.27), and not 
being otherwise provided for by this Acl, 
or by-the Court-fees Act, 1870 (Act VII of 
1870)-
. where the amount or value secured 
does not exceed Rs.l 0 ; 
where it exceeds Rs.IO and doe s not 
exceed Rs .50 ; 
where it exceeds Rs.50 and does uot 
e..'(ceed Rs.lOO ; 
Proper stamp-duty 
(2) 
Two hundred and fifty r up ees. 
The same duly as a Bond (No.1· 
for such amount . 
Ten rupees. 
Eig ht axmas subj ect to 
of ftfty TUpees. 
* 
* * 
Two annas. 
Four annas . 
Eight annas. 
• 
307 
(Schedule 1) 
Dc~.:riptiotl ol' in,uun.,..nt 
( I) 
where it exceed~ R.s.lUO and docs not 
~x<.eed Rs.200 ; 
'"!ten: it exceeds Rs.200 and docs not 
e:xceed Rs. 300 ; 
where it exceeds &.300 and doe~ not 
exceed Rs.400 ; 
where it exceeds Rs.400 and does not 
e.xceed Rs.500 ; 
where it exceed!) R~ . .JOO and does uot 
cxceecl..Rs.600 ; 
where j t exceeds Rs. 000 and du~.:~ noL 
cxct'ccl Rs. 700 : 
where it exceeds L{s. 700 and does not 
~:xceed R s.80U ; 
where it exceeds Rs.800 and doc!> n•>t. 
exceeds R s. 900 ; 
where it exceeds Rs. 900 and docs not 
exceed Rs.l,OOO ; 
and fol' every Rs.SOO or part thereof 
in cxcess ofRs.l,OOO. 
See Administration-lkmcl (No.:l)> 
Bottomrr Bond (No.l6), Customs Bond 
(No.:-!6), Indemnity Bond (No.34), Res­
pondentia. Rnnd (No.56), Security Bonet 
( ~o.57). 
EA'CmjJiions 
.Bond> when execUted by-
(a) headmen nominated under 
rules framed in accordanci.' 
with the Bengal Irrigation 
Act, 1876 (Beng·. Act Ill of 
1876), Section 99, for the 
due performance of their duties 
under thal Acl ; 
(b) any person lor the purpo~e 
of guaranteeing that the locat 
income derived ti·om private 
subscriptio1l!! to a charitable 
dispensary or hospital or nny 
o ther object of public utility , 
shall not be less than a sprcific<.l 
:.urn per memem. 
Prover Hatup-duty 
(2) 
~)ne ntpcc. 
Two rupe<·-; low annas. 
Three rupe~. 
Three rupees lweln: aunas. 
Four rupe e.., ei~bt annas. 
Fi,ce rupee s iuur aunas. 
i:iix rupee~ . 
Six rupees twelve au11~: .,. 
Seven rupees eight amJ..\.;, 
Three rupee:; twelve <lnnas. 
308 
Dcscriptiou of i n~tnunrnt 
(I) 
16. BoTT OMRY BoNo. that is Lo 
say, any instrument whcr~by the mast<'r 
of a sea-going ship borruw~ money on 
the security of the ship to enable hirn to 
preserve the ship or prosecute her voy­
age-
where the amo un l or value secured 
does not exceed Rs.lO : 
where it exceeds Rs.l 0 and docs 
not exceed R s.50 ; 
wher e it exceeds Rs.50 and docs 
not exceed Rs.lOO ; 
where it exceeds Rs.IOO and doe:. 
not exceed Rs. 200 ; 
where it exceeds Rs. 200 and does 
not exceed Rs.300 ; 
where it e..xceeds Rs.300 and does 
not exceed Rs.400 ; 
where it exceeds Rs.400 and docs 
not exceed Rs.500 ; 
where it exceeds Rs.SOO and does 
not exceed Rs.600 ; 
where it exceeds Rs.600 and does 
not exceed R s.700 : 
where it exceeds Rs.700- and does 
not exceed Rs.800 ; 
whe re it e..xceeds Rs.80 0 and does 
not exceed Rs.900 ; 
where it exceeds Rs.900 a nd docs 
not exceed Rs.l ,000 ; 
and for evety Rs.500 or part 
thereof in excess of Rs.l,OOO. 
17. CANCELLATION-Instrument of 
(including any instrum ent by which any 
inst rument previou sly executed is can· 
celled), if attested and not otherwise 
provided for. 
See also RELEASE (~o.55}, Revo­
cation of Sett lement (No.58-B), Surren· 
der of L ease (No.6l), R evocation of 
Trust (No.64 -B). 
18. CERTIFICATE OF SAL£ (in res• 
pect of each property put up as a separate 
lot and sold), gtantcd to the purchaser 
of any property sold by public auctiou 
by a Civil or Revenue Court, or Collecto r 
or other Re\·enue officcr-
(a) where the purchasc ·moncy 
does no~ exceed Rs.l 0 ; 
J) 
PJ·upcr-slam p·duty 
(2) 
'l h1 ee annas . 
Six annas. 
Twelve a nnas. 
One rup~e eight annas . 
Two rup ees four annas . 
Thre e rupees. 
Three rupees twelve annas . 
Fou r rupees eigh t annas . 
fi\•e rupee s four annas . 
Six rupees. 
Six rup ees n,,-clvc annas . 
Seven rupees eight annas . 
Three rupees twelve annas. 
Seve n rupees eight ann as. 
Four anna!>. 
Ut"SLripltou nl i ns tl UIU<Ill 
{I) 
309 
1.1 
(Sc/u>rluft• 
(b) where dw purd~<tsc-muue y 
c'{n:ed'l R~.Ju, l>ttt docs 
uot t:·xcccd Rs.23 
(r ) in .:lly othc1 case 
I U. GJ::RTIFICAT£ nR OTI-JF.R noct­
MENT evidenc ing the right ot Iitle of i.ilc 
holder thcl'enfor any other pcrl>on, either 
to any sha res, ~nip or .-1ock in or or <Ill~ 
incorporated compan~ or t>1hcr l>orl: 
corpora re, r.r to becomt' prop • i.-tc•r of 
sha1 cs, .<.crip or 1;tocJ.: in or or any su eh 
rumpany or b11d)'· 
See LnTER 
SnAREs 
0 ~ .\ Ll.\1 l.\11·.£1; l I)) 
(~'io.3u ) . 
:20. CHAn·rER I'ARn, that i.o., lo say, 
auy instrumnll (exc ept an agrPemc1l t 
for 1 he h li'C o(' a llt~·Slc';\lller ), whtTCb) a 
vcs;.cJ or ~onw :,pecifird pt i11cipal parl 
thereof i$ let l(n 1 he specified purposes 
of the char1c1, whether j t indndes a 
pena lty clause or not. 
* 
:!2. C O.\fPO:,r'J HJ:-H>CJ:.ll. tit at 1s 10 
::,ay, any iastnunclll executed by a 
debtor, whereby he convey :s his pro· 
pert y lor the bene fir of his creditors, or 
whe reby payment of a composition Pl' 
dividend on their · dchh i ~ ~ccured 1.o 
the cred itors, or whereby provision is 
made for the cuutinuaucc of Lhc deb­
tor's busiuc~!>, under the :.upervision of 
inspectors or under letter:; of liceme, 
for the benefit of his creditors. 
2S. CoNVEYANCE La ~ defin ed b~ 
section :2(10)], not being a Tnu13fcr 
charged or exempted 11nder )ilo.n2-
\\'here the tullOltlll or \'Him· · ,f tlw 
t·omick rattOl l liw ~ udt Cllll\'t\ ­
..tllt:e <.Is set forth thcrciu dot''> 
uot ext.:eed Rs.!iO ; 
/ ) 
Pwpct statnp-dul} 
(2) 
Eight <IUII<I~ . 
The same rlut r as a conve >'>l 
(Nu.~ ~l ), for a comidcratio11 cq 
to the alllount of the purch <. 
moncv only. 
I' wo <J.rmas. 
J 'wo 1 upee~. 
* 
'l'wr ll l y 1uper <· . 
'rw<'l\·e anna,;, 
rno 
(Schedule I) 
Description of instrument 
(I) 
where it exceeds Rs.50 but does 
nol exceed R~.l 00 ; 
where it exceeds Rs.lOO but does 
not exceed Rs.200 ; 
where it exceeds Rs.200 but does 
not exceed Rs.300 ; 
where il exceeds Rs.300 but docs 
not exceed Rs.400 ; 
where it exceeds Rs.400 but does 
not exceed Rs.500 
where il exceeds Rs.500 but does 
not exceed Rs.600 ; 
where it exceed-; R.s.600 bu t does 
not exceed Rs. 700 ; 
where it exceeds Rs.700 but does 
not exceed Rs.800 ; 
where it exceeds Rs.800 but does 
not exceed Rs.900 ; 
where it exceeds Rs.900 but does 
not exceed Rs.I,OOO ; 
and for every Rs.500 or part the re­
of in excess of Rs.l ,000. 
Exemptions 
Assignment of copyrig ht under 
the Indian Copyright Act, 1914 
(Act III of 1914), section 5. 
Co·PARTNERSHIP• DEED.-See Part· 
nership (No.46). 
24. COPY OR EXTRACT, certified 
to be a true copy or extract or by order 
of any public officer and not chargeabl e 
under the Ia w for the time being in force 
relating to court•fees-
(i) if the original was not charge• 
able with duty, or if the duty 
· with which it was chargeab le 
does not exceed one rupee ; 
(ii) in any olher case not falling 
within the provisions of section 
6A. 
Proper stamp-d uty 
(2) 
One rupee eight annas. 
Three rupees. 
Four t'Upccs eight annas . 
Six rupees. 
Seven mpc~ eight annas. 
)1ine rupees. 
Ten rupee s eight annas . 
Twelve rupees. 
Thirteen rupees eight anuas. 
Fifteen n tpee::s. 
Seven rupee~: eight annas. 
One rut:Jee. 
T wo rupees. 
311 
(Schedule I) 
Description of irntrum enl 
{I) 
ExemjJtions 
(a) Copy of any paper 1·vl1ich 
a public officer is expressly 
required by law lo make o r 
rurn ish for record in any publ ic 
office or for any public purpose. 
(b) Copy of or extract fi"om, any 
register relating to bir ths, 
bapt isms, namin gs, ded ica­
ticms, marriage~. divorc<:~s. 
deaths or burials. 
25. OotJN'l'E RPART OR DuPL.IUATE of' 
any instrument , chargeable wit h duty and 
in respect of whidt the pr()per dut r Ita~ 
bec·n paid · 
(a) iC the duty w.ith which the or i­
gimtl instrunwnl i:> chargeable 
does !1<>1 exceed t\I'CJ rnpces ; 
(b) in any other case not Jalling 
wit hin the provis ions of sf'c­
[ion 6A. 
Exemption 
Counterpart r>f any lease granted to 
a cultivator, whe u such lease is f.Xt~mptcd 
fi·om duty. 
~6. CusTmls-HoND-
27. 
(a) whe re the amo unt dew!: not ex · 
cecd Rs.l ,000 
(b) in nuy nthcr case 
• 
28. D ELIVE R Y ORDER lN RESPECT OF 
cooos, that is to :my, any inslrumcut cu­
titling any person therein named, or his 
assigns or the holder thereof, to the deli­
very of any goods lying i.n any clock or porl 
or in any warehouse in which goods an· 
stored or depo sited on renl or hire, or ttpon 
;:my wharl~ such instrum ent being signed 
by or on behalf of the; owltcr of sur.h good~ 
upon the sale or tr;:wslb· of the pmp('ny 
therein, wht"n sw: h goods exreed in vaiLtt' 
*wenty rupe es. 
Proper stamp-duty 
(2) 
T he same dn lv as is payble ~on t} 
orig inal. · 
Two mpecs. 
The ~a mc duty as a Bot tom rv Bon 
(Nn.l6) for such amonnt .' 
'1 'en rupees . 
... • • 
One ann:1. 
312 
(Schedule I) 
Description of instrument Proper stamp -duty 
(I) (2) 
DEP OSIT OF TITLE -DEEDs-See Agree· 
ment relating to Deposit of Title-deeds, 
Pawn or Pledge (No.6). 
DISSOLUTI ON OF P ARTNERSitLP-See 
Partner !;hip (No .46). 
29. DivORCE-Instrument of~ that is to 
say, any instrument by which any person 
effect.; the dissolution of his marriage. 
DoWER-Instrument of, See Settle­
ment (No.58). 
D uPLICATE-See Counterpart (l o.25). 
30. ENTRY AS AN ADVOCATE, \1 AKlL OR 
A'rl'ORNEY ON TI-lE ROLL OF .\NY Hrcn 
CouRT, under the I ndian Bar Councils 
Act, 1926 (Act XXXV Ill of 192u), or in 
excercisc of powers conferred on such 
Court by Letters Patent or by the Legal 
Practitioners Act, 1884(Ac t IX of 1884)-
(a) in the case of an Advocate or 
Vakil ; 
(b) in the case of an Attorne y 
E:mnption 
Entry of an Advoca re, Vaki l or 
Attorney on the roll of any High Court, 
when he has previously been enrolled in a 
High Court. 
31. ExcHAN Of: or·· PROPERTY - Instru­
ment of. 
ExTRACT- See Copy (No.24·). 
32. FURTHt::R CHARGE- Ins trument 
of, that is to say, any instrument imposing 
a futher charge on mortgaged property-
(a) when the original mortgage 
is one of tbe description refer­
red to in clause (a) of ,\rticle 
No.40 (that is, with pos~es­
sion) ; 
Five rupees . 
Seven hundred and fift} ' rupees. 
Five hundred rup ees. 
The same duty as a conveyance 
(No.23) for a conside ration equal 
to the value of the property of 
greatest value as ~et fort h in such 
instrument . 
Tlte sarne duty as a conveyancr 
(No.23 ) for a consideration equal 
w 11tc amoum of the further charg e 
secured by ~ u c h justrument. ' 
313 
(Schedule /) 
llc:scn!Jlion ul I USi flllUUll !'roper starnp-duty 
II) (2) 
(b) when :.tt< .. h u1onga~e b om; of 
Ll ll: d<.::,cripLion rcll;rrcd to itJ 
cl,msc (b) of Atticlc No.40 
(that i:,, wiihoul posscs~io tr )-
(i) il" ut the tum: of cX('Ctttiun ofti,c 
instrument uf l .1 !her dutg(' 
P?:;se::;~ion ul' Lire prnpt.rL}' is 
g1vcu ur Hg!'tl'U to IJc gi \'Cll 
ttndc t ~udr iustrumcltl. 
Tl.c same duly as a conveyance 
(I\ CJ.23) for a considern tion cy ual 
to the total amount of the chargc 
including the original mortgage 
and an) further charge already 
mack), less the dn ty ulready paid 
on such nriginal mortgage and fur­
ther charge. 
(ii) if poss es~:ion is not Ml givc n Th~:. same dul) a::. Hom.l (:'\u.15) lor 
tl1e amrJttnt of the further charge 
set nrcd b) sueh imtnun cn t. 
:n. GrFl - ln:,trumcllt 01; not hciug a 
tLielltt:llt (Nu . .SU) n1 \Vi i! ur 'l'ran~kr 
(l\o .G2). 
HIRING !\(JR.C.E~IEN'l or ,l;.;rcCillt:nt lor 
·ce, .S'ee /\grcemull (No.!>). 
J-4. l NoEMNlTY Bor-;o 
{1\ :; t •Gt:l'OR~lHI' Dl:.l:ll . 
~ i tion-Dl'cd (:\o.~~). 
:~5. L:.:.sL, im· ! ndi!l~~ <.!It ttnderka~~. or 
sub-lca~c and •til}' <•gn:cnJr=.ll to kt 01 ::;ub­
lel-
(a)wlttTt: b} ,wl1 !e.t~c tltl' H:lll i:, 
n~ed and no pruninm i, pcaid 
or deliy,·rccl-
(i) witcH· tl~t · k ,c pnrpt\J'I;. lo ht: 
fut a liTUJ ot· lc , lltan vnc 
yt·ar ; 
(i1) wlren: lha· l. ·c~se pmpoll,; to l1e 
fin· a lt rm t•f trill lc:;s than t>llt: 
year 1>111 lh>l nt••n· lh<~P !ave 
year.> ; 
(iii) where the k<t ~c p trr ports tu he 
1;·1 it tCrlil txc(:cding h•c 
)1'.1r~ .lttd IIPl 1 X( ceding ten 
\(,U'• ; 
l'ho.:: s1.mc duty a:. a conveyance 
(l':o.n) for a ct111sidcralion equal 
to 1 hc \·alue 0f the property as set 
for t!J in ~~u ll imtrumcnt. 
l'he same d uty as a :;c<:urity Bond 
(:'\o.5 7) for the same amount. 
l'he !•amc duly a s a Bo tto mry lionel 
(1\u.ltl) for the wbolc <tmount pay ­
uhk 01 tlcl iH-rablt: uudcr sucl r lca~c. 
'i he ~·.au.t· du ty ~s a Boltonny Bond 
( .'\o .l i.) Jut rl:c .11no11 n 1 or va luc 
of tlrt: ;\\ t·r;•gl' ;mnua l 1 cnt rl'scrvnl. 
J h, '-<IIlii' dnly ;r-; ;, conveyance 
(~o.'2 3 ) lor a < o11sidcration t'<f'''' l 
to the <tJlto•nH nr vulue of the aver<~tr~ 
,, 11111 u:. I 1· JJI r 1 ·set vecl. J 
314 
(Schedule I) 
Description of instrum ent 
(1) 
(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 exceeding twenty 
years, but not exceeding 
thirty years ; 
(vi) where the lease purports to be 
for a term exceeding thirty 
years, but not exceeding one 
hundr ed years ; 
(vii) where the lease purports to be 
for a term exceeding one hun­
dred years or in perp etuity ; 
(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 
money advanced and wher e 
no ren t is reserved ; 
(c) where the lease granted for a 
fine or premium, or for money 
advanced in addition to rent 
reserved ; 
Proper stamp-duty 
(2) 
The same duty as a 
(No.23) for a consideration equal 
to twice the amoun t 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 grante d solely 
for agricultural purposes to one· 
tenth and in other case to one-sixth 
of the whole amoun t 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 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 conti· 
nued so long. 
The same duty as a conveyance 
(No.23) for a consideratio n equal 
to the amount or value of such fine 
or premium or advance as set - tnrth "' ~ 
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, if no fine or premium or 
advance had been paid or deli· 
vered : 
Provided that, in any case when an 
agreement to lease is stamped 
with the advalorem stamp required 
for a lease, and a lease in pursuan ce 
of such agreement is subsequently 
executed, the duty on such lease 
shaH nort exceed twelve annas. 
315 
(Schedule D 
Description of imtrument 
(I) 
Exemption 
(a) Lease, executed in the case of 
a cultivator and for the pur­
poses of cultivation (including 
a lease of trees for the produc ­
tion of food or drink), without 
the payment or delivery 
of any fine 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 cultivati on shall 
include a lease of lands for 
cultivation together with a 
homestead or tank. 
(b) Lease of fisheries granted 
under the Burma Fisheries Act, 
1905 (Burma Act III , 1905), 
or the Upper Burma Land and 
Revenue R egulation, 1889 
(III of 1889). 
Explanation.- When a lessee under­
to pay any recurring charge, such as 
~:nuPrr'""'"nt revenue, the landlord' s share 
or the owner's share of municipal 
or taxes, which is by law recoverable 
the lessor, the amount so agreed 
be paid by the lessee shall be deemed to 
part of the rent. 
36. LETTER OF ALLO'ThffiNT OF SHARES 
any company or proposed company, or 
respect of any loan to be raised by any 
ei.iltc>ntpalny or proposed company. 
OR OTHER 
• • 
Twoannas. 
• 
Proper stamp-duty 
(2) 
• 
LETTER OF LICENcE, that is to say, 
agreement between a debtor and his 
Fifteen rupees. 
that the latter shall, for a speci­
time, suspend their claims and 
the debtor to carry on business at his 
discretion. 
* 
316 
(Schedule ij 
Dl>sCription of instrument 
(I) 
39. MEMORANDUM OF AssociATION OF 
COMPANY-
(a) if accompan ied by articles of 
association under section 17 
of the Tndian Companies Act, 
1 9~3 (Act VII of 1913) . 
(b) if not so accompanied-
(i) where the nominal share capi ­
tal does not exceed one 
1akh of rupees ; 
(ii ) where the nomina l share 
capital exceeds one lakh 
ofrupees ; 
Exemption 
Memorandum of any association not 
formed for profll and registered under sec­
tion 26 of the I ndian Companies Act, 1913 
(Act VII of H.l l3 ). 
40. M oRTOAOJo:-DEEO, not b eing an 
agreement xclaling to Deposit of Title­
deeds, Pawn or P ledge (No.6), Bottomry 
Bond (No.16), Mortgage of a Crop (No.41), 
Resp ondent ia 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 mortgagor or 
agreed to be given ; 
(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 ; 
Proper stamp-duty 
(2) 
Thirt y rup ees. 
Eighty rupees. 
One hundred and thirty ·lupees . 
The same duly as a conveyance 
(No.23) for a consideration equa l 
to the amount secured by such deed . 
The same duty as a Bond (No.l5) for 
the amount secured by such deed. 
a11 
(Schedule f) 
ll~cription ofinsltum(·nt PtopC'r stnml -dllly 
( 1) (~) 
(c) when a collateral or auxiliary 
or ndditional or subs tituted 
•;rcurity, or IJy way of fur­
ther as>uraltcr lor the ahovr 
mc·nt ionrcl purpose where the 
prim ip:>l or· primary ser111 it) 
·~ duly s t:~mp ~: cl -f(ll c·vc·ry 
sttm secured not rxcc<·clin~ 
Rs.l ,000 ; 
and liu· e\<:ry R s. l,OOO or p;trl 
thercoC ~ccun:d in c·xce•;•; o l 
Rs.l,OUO. 
ExemjJ/ ior1s 
( I) Instrument s CXL'<'utcd by 
p<.:rsuns taking advantes under 
the Land J mpto\'cnwn L Loans 
J\ct , l Wl3 (Act X l X of WH3), 
<•l th<' Agriculturi ,ts Lo:1ns J\ct, 
lUll-! (t\ct XII of IBHIJ· ), or 
by tht'ir surcti e~ ns sc·curity ftlr 
the n~pa~·mc rl L of such ndvances. 
(2) Letter of' 
;I( C<Htl!Joll1)'iHg 
c h.mgc·. 
hypoth cca li(m 
a bill qf ex· 
41 . .!\fon TOA()I1 or A CROP induct­
ing any instrunwn t c·videnring an ''~~n-e­
mcnt to sccnrc the trpa) nH:nt of a lu.an 
mnclt: upcm i1l l) mortgaw · or .l ('fop, 
wheth •r till' crnp is 01 i!> not in C"-isktH't> 
at tlw tinu. ul the mortgage-
(a) when lhc loan is r epa)'ahlc 
not mnrc I han 1 h rcc· rnolltlts 
from the dntc of tlw imtrtJ· 
rncnt -
lC1r evf'ry s11m ~f'r11red not PXrr<'d­
in!{ Rs. 200 ; and (;,,. t'Vt'ry 
.Rs-.2(J() OJ' p:t rl t ll(' J'I!of ~CI ' lll'<'cl 
i 11 excr~~ nl Rs.2011 , 
Twe lve ann :as. 
Our.: n tp<'e. 
'l\1<J anna.s. 
Do. 
318 
(Schedule I) 
Description of instrument Proper stamp-duty 
(1) (2) 
(b) when the loan is repayable 
more than three months, but 
not more than eighteen months 
from the date of instrument-
for every sum secured not exceed- Four annas. 
ing Rs.l 00 ; and for every 
Rs.l 00 or part thereof secured Do. 
in excess of Rs.lOO. 
42. NoTARIAL AcT, that is to say, Two rupees. 
any instrument, endorsement, note, 
attestation, certificate, or ent ry not 
being a PROTEST (No.50) made or 
signed by a Notary Public in the execu-
tion of the duties of his office, or by any 
othe r person lawfully acting as a Notary 
Public. 
See also Protest of Bill or Note 
(No.50). 
43. NOTE OR MEMORANDUM, sent 
by a Broker or Agent to his principal 
intimating the purchase or sale on 
account of such principal-
(a) of any goods exceeding in 
value twenty rupees ; 
(b) of any stock or marketable 
security exceeding in value 
twenty rupees but not being 
a Government security ; 
(c) of a Government security. 
44. NOTE OF PROTEST BY THE 
MASTER oF A smP-See also Protest 
by the Master of a ship (No.5 I). 
ORDER FOR THE PAYMENT OF 
Momv-S ee Bill of Exchange (No. l3) . 
Four annas~ 
Two annas for every Rs.5,000 or 
part thereof of the value of the 
stock or security. 
Subject to a maximum of twenty 
rupees, two annas for ever Rs.IO,OOO 
or part thereof of the value of the 
security. 
One rupee. 
319 
(Schedule T) 
Descriptio n of instrument 
(1) 
45. PARTITION-Instrument of (as 
define d by section 2( 15)] . 
46. PARTNERSHIP-
A.- I nstrument of-
(a) where the capital of the 
partnership does not exceed 
Rs.500 ; 
(b) in any other case-
B.-Disso lution of-
PAwN OR PLEDGE-See Agreement 
relating to Deposit of T itle-deeds, 
Pawn or Pledge (No.6). 
47. * * * 
Proper stamp-duty 
(2) 
The same duty as a Bond (No. l 5) 
for the amount of the value of 
the separated share or shares or 
property. 
N.D.- The largest share remaining after the 
propert y is partitioned (or if there are 
two or more shares of equal value and 
not smallc.:r than any of the other shares 
then one of such equa l shares) shall be 
deemed to be that from which the other 
shares arc separated 
Provided always that -
(a) When an instrument of partition contain­
ing an agreement to divide property in 
severalty is executed and a partition is 
effected in pursuance of such agreement 
the duty chargeable upon the instnuncnt 
effecting such partition shall be reduced by 
thr amount of the duty paid in respect of 
the first instrument, but shall not be less 
than one rupee ; 
(b) When land is held on revenue settlc;ment 
fur a period not cxcocding thirty years and 
pay ing the full assessment, the value for 
the purpose of duty shall be calculated at 
not rnore than five times the annual revc· 
nue; 
(c) \Vhen a final order for efff'cting a partition 
passed uy any Revenue aut hority or any 
Civil Court, or an award by an arbitrator 
directing a partition, is stamped with the 
stamp required for an instrument of parti­
tion and an instrunJcnt of partition in 
pursuance of such order of award is subse­
quently executed the duty on such instr u· 
ment shall not exceed one rupee . 
Five rupees. 
Twenty rupees. 
Ten rupees. 
* * * 
320 
(Schedule T) 
Description of instrument Proper stamp-du ty 
(I) (2) 
48. PowER-OF-ATTORNEY-[ as ck-
fined by section 2 (21)], not being a 
rroxy-
(a) when executed for the sole One rupee. 
purpo se of procuring the re-
gistration of one or more docu-
ments in relation to a single 
transaction or for admitting exe-
cution. of one or more such 
documents ; 
(b) when requir~d in suits or One rupee 
proceedin gs und er the Presi-
dency, Small Cause Courts Act, 
1882 (Act XV of 1882). 
(c) when author izing one person Two tupces. 
or more to act in a single 
transaction oth er than the case 
mention in clause (a); 
(d) when authorising not more Ten rupees . 
than five p~rsons to act jointly 
and severa lly in more than 
one transaction or generally ; 
(c) when authorising more than 
five but not more than ten per­
sons to act jointly and severally 
in more than om: transa ction or 
generally ; 
(f) when givt:n for eomidc r·ation 
and authorising the attorney 
to sell any imm ovable prope rly ; 
(g) in any other case 
ExjJlanation.-For the purposes of 
this Article more persons than one when 
belonging to the same finn shall be deem­
ed to be one person. 
49. * * 50. PRoTEST oF B ILL oR NoTe, 
that is to say, any declaration in writ­
ing made by a 0rotary Public or other 
person lawfully acting as such, attesting 
the dishonour of a bill-of-exchange or 
promissory note. 
Twenty rupees . 
The same duty as a conveya nce 
(No.23) for the amount of ~1e 
consideration. 
Two rup ees for each per~on alltho· 
rised. 
N .B.-Thc term " R egistrat ion" 
iucludes every operation incid ental 
to registration under the Indian 
R egistra tion Act, 1908 (Act XVI 
of 1908). 
~ * * 
Two rupees . 
ir 
is 
h 
aJ 
pl 
321 
'(Schedule 1) 
Description of imtrument 
(1) 
51. PROTEST BY THE MASTER ot' 
A SHIP, that is to say, any declaration of 
the pa~ticulars of her voyage drawn up 
by him with a view to the adjustment of 
losses or the calculation of averages, and 
every declaration in writing made by him 
against the charterers or the consignees 
for not loading or unloading the ship, 
when such declaration is attestod or 
certified by a Notary Public or other 
person lawfully acting as such. 
See also Note of Protest by the 
Master of a ship (No.44) . 
52. • • 
53. • • 
54. RECONVEYANCE OP MORTGAGED 
.. 
(a) if the consideration for 
which the property was mort­
gaged does not exceed Rs.l ,000 ; 
(b) in any other case. 
55. RELEASE, that is to say, any 
instrument (not being such a release as 
is provided for by section 23-A), where­
by 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.l,OOO ; 
(b) in any other case. 
56. REsPONDENTIA BoND, that is 
to say, any instrument securing a loan 
on the cargo laden or to be laden on 
board a ship and making repayment 
contingent on the arrival of the cargo at 
the port of destination. 
(2) 
'Fwo rupees. 
• • • 
• • • 
The samt duty 113 a conveyance 
(No.23) for the amount of such 
consideration a~ set forth in the 
reeonveyanee 
Fifteen rupees. 
The same duty as a Bond (No.l5) 
for such amount Ot value as set 
forth in the release. 
Ten rupees. 
Tho same duty as a Bottomry Bond 
(No.t6) for the amount of the 
loan secured. 
922 
(Schedule I) 
Description of instrument 
(I) 
REVOCATION OF ANY TRUST ON 
SETTLEMENT-
See Settlement (No.58) 
(No.64). 
Trust 
57. SEcURrrv BoND OR MORTG,\OE­
OEED, 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 
does not exceed Rs.l ,000 
(b) in any other case 
Exemptions 
Bond or other instrument, 
executed-
when 
(a) by head men nominated 
under rules framed in accord­
ance with the Bengal Irriga­
tion Act, 1876 (Beng. Act 
III of 1876), section 99, for 
the due performance of their 
duties under that Act ; 
(b) by any person for the pur­
p0se of guaranteeing that the 
local income derived from private 
subscriptions to a charitable 
dispensary or hospital, or any 
other object of publi c utilit y, 
shall not be less than a specified 
sum per mensem ; 
(c) under No.3-A of the rul es 
made by the Governor of Bom­
bay in Council, under section 
70 of the Bombay Irrigati on 
Act, 1879 (Bam. Act VII of 
1879). 
Proper stamp-duty 
(2) 
The same duty as a Bond (No.l5) 
for the amount secured. 
Ten rupees. 
... 
323 
(Schedule I) 
Description of instrument 
(1) 
(d) execut ed by person taking ad­
vances under the Land Im­
proveme nt Loans Act, 1883 
(Act XIX of 1883) or the 
Agriculturists Loans Act, 
1884 (Act XII of 1884}, or by 
their sureties, as secur ity for 
the repaymen t of such ad­
van ces. 
(e) executed by officers of Govern ­
ment or their sureti es to secure 
the due execution of an office, 
or the due accounting for 
money or other proper ty 
received by virtue thereof. 
58. SETTLEMENT-
A.- l nstrutnen L of (including a deed 
of dower) . 
Exemption 
(a) Deed of dower execu ted on 
the occasion of a marriage 
between Muhammedans. 
(b) H1udassa, that is to say, any 
settlement of imm ovable pro­
perty executed by a Buddhist 
in Burma for a religious pur­
pose in which no value has 
been specified and on which a 
duty of Rs.lO has been paid. 
Prope r stamp-duty 
(2) 
The same duty as a conveyance 
(No.23) for a sum equal to the 
amoun t or value of the property 
settled as set forth in such settle­
men t : 
Provided that, where an agreement 
to settle is stamped with the stamp 
required for an instrument of settle ­
ment, and an instrument of settle· 
ment in pursuance of such agree· 
men t is subsequen tly execu ted, the 
duty on such instrume nt shall not 
exceed twelve annas. 
324 
(Schedule f) 
Description of imtru~ent 
(1) 
B.-Revocation of 
S11 also Trust (No.64.) 
59. SHARE WARRANTS to bearer issued 
under the Indian Companies Act, 1913 
(Act VII of 1913). . 
EJ<emption 
Share warrant when issued by a 
company in pursuance of the Indian Com­
panies Act, 1913 {Act VII of 1913), sec­
tion 43, to have effect only upon payment, 
as•composi'tion for1llat duty, to the Collec­
tor of Stamp•rev .enue df-
( a) 0ne-and-a..rhalf per · cenmm of 
the whole subscribed <:apital 
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 capi­
tal one-and-a-h alf per centum 
of tae additional capital so 
issued. 
Proper &tampoduty 
(2) 
Tthe same duty as• a conveyance 
(No.l23) for a sum equal to the 
amount or value of the property 
concerned, as set forth in the 
:instrument of Rev0¢at.ion, but not 
exceeding -fifteen rupees. 
One-and-a-half times the duty 
payable on a conveyance (No.23 for 
a consideration eq~l to the .nomi­
nal am.Gunt of ~he shanes apecified 
~n ·the warrant. 
60. SHIPPING ORDER for or relating to One anna. 
the conveyance of goods on board of any 
vessel. 
61. SURRENDER 0~ LBASE-
(a) when the duty with which the 
lease is chargeable, does not 
exceed seven rupees eight an­
nas J 
(b) in any other case .. 
The duty with which · such lease ia 
chargeable. 
Seven r.upees teigh.t annas. 
82S 
(Schedule l) 
Doscr.iption of instrument 
(1) 
Exemption 
Surrender of lease, when such lease 
is exempted from duty. 
• • 
LUSE by Wa¥ of 
way of under-
Exemption 
lease exempt from 
A.-DEcLARATION OF-of, or con­
cerning, any property when 
made by any writing not been 
a will. 
B.-REvoCATION OF-of, or con~ 
cerning, an,y property when 
made by any instrument other 
than a will. 
S11 also Settlement (No.58). 
(2) 
• • 
The sa~ duty as a conveyance 
(No.23) for a consideratio .n equal 
to the amount of the consideration 
for the transfer. 
The same duty as a Bottomry Bond 
(No.l6) for a sum equal to the 
amount or value of the property 
concerned., as set forth in the instru­
ment, but not exceeding twenty­
two rupees eight annas . 
The same duty as a Bottomry Bond 
(No.l6) for a sum equal •to the 
amouat or value of the property 
concerned, as set forth in the instttlV­
ment, but not exceeding fifteen 
rupees. 
VALUATION. Se~ Appraisement (No.8) 
VAtolL. Su &tty . as a V.c:OOI. (No.30). 
65. WARRANT FOR OOODs, that is to Eight annas. 
any instrument evidencing the title of 
person therein named, or his assigns, 
holder thereof, to the property in 
lying in or upon any dock, 
or wharf, such instrument 
signed or certified by or on behalf 
person in whose custody such 
maybe. 

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