The Indian Stamp (Manipur Amendment) Act, 1979

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Date ofPubticaaen ..t(1]II? 29
THE INDIAN STAMP (MANIPUR AMENDMENT) BEBE, 1979
(As passed by the Legislative Assembly, Manipur on 25—9—79)
(Art? No. £1er M901)
A '11
BI-LL-‘Awd.
to amend the Indian Stamp Act, 1899 (Act II of 1899) in its application "
to the State of Manipur.
BE it enacted by the Legislature of Manipur in_ the Thirtieth
Year Of the Republic of India as follows:
1. (1) This Act may be called the Indian Stamp (Manipur
Amendment) Act,1979.
12) It extends to the whole of the State of Manipug
(3) It shall come into force on such date as the Government
may by notification in the Official Gazette appoir..t.
2. in sub-section (1') of section 4 and in the proviso to section 6
of the Indian Stamp Act, 1899 as applicable to the State of Manipur
hereaften referred to as the Principal Act the words “two rupees”
wherever they occur, the Words “two rupees and paise fitty” shall be
substituted
3. For the Schedule I appended to the Principal Act, the
following Schedule shall be substituted, namely,—
Short title: '
extent & '
commence- ,
ment. ' ‘
Amendment
of sections
4 & 6.
Amendment
of Schedule-I.
2
The Stamp Duty chargeabIe of the Instruments described below sha11 beregulated on an ad-valorem scale and calculated according to the value of nght,titles and interest affected in the manner following that 15 to say :—
SCHEDULE 1
STAMP DUTY ON CERTAIN INSTRUMENTS
( See section 3 and first Proviso)
 
Description of instrument. Proper stamp—duty.
1 ’ 2
3k * fi
2. ADMINISTRATEON BOND including
a bond given under section 6 of theGovernment Savings Banks Act, 1873(Act V of 1873} 0r section 291 orsection 375 or section 3‘6 0f theIndian Succession Act, 1925 ( Act
XXXIX of 1925 )
(21) Where the amount does not exceed The same duty as a bond (N0. 15)Rs. 1,000,- for such amount.
(b) in any other case. Eighteen rupees.
3. ADOPTION DEED, that is to say Thirty six rupees.any instrument (other than a will),recording an adoption, or conferring
or purporting to confer an authority
to adopt.
4. AFFIDAVIT, including an aflirmation
or declaration in the case of persons
by law allowed to affirm or dedare
instead of Swearing.
Three rupees sixty paise.
EXEMPTION
5. Affidavit or declaration in writing whenmade.
(a) As a condition or enlistment under
the Indian Army Act, 1950 (Act
XLVI of 1950)
(b) for the immediate purpose of being
filed or used in any court orbefore the oflicer of any court ; or
(c) for the sole purpose of enabling
any person to receive any pension
or charitable allowance.
 
 
5.
fi.
* * *
AGREEMENT RELATING TO DEPOSIT
0R TITLE DEEDS PAWN OR PLEDGE,
that is to say, any instrument evidencing
an agreement relating to—
(l) the deposit of title deeds or instruments
constituting or being evidence of the
title to any property whatever (other
than a marketable security), or
«(2) the pawn or pledge or movable property,
where such deposit pawn or pledge
has been made by way of Security for
the repayment of money advanced or
to be advanced by way of loan or
an existing or future debt—
(3) if such loan or debt is repayable
on demand or more than three
months from the date of the date
of the instrument evidencing the
agreement—
if the amount of loan does not
exceed Rs. 5000]-
if it exceeds Rs. 5000/- and
does not exceed Rs. 1,000/-
and for every Rs. 1,000/- or part
thereof in excess Rs. 1,000/—
(b) if such loan or debt is repayable
not more than three months from
the date of such instrument.
EXEMPTION
Inspection of pawn or pledge of goods
if unattested.
APPOINTMENT IN EXECUTION APOWER, Whether or trustees or of prOpertymovable or immovable, where made by any
writing not being .a will—
(a) Where the value of the property does
not exceed Rs. 1,000!-
:(b) in any other case.
Three rupees.
Six rupees.
Six rupees.
Half the duty payable under
sub-clause (a).
Thirty rupees. I
. Fifty-four rupees.
8.
10.
ll.
12.
l
APPRAISEMENT 0R VALUATION made
otherwise than under an order of the court
in the course of a suit—
(a) where the amount does not exceed
Rs. 1,000/-
(b) in any other ease.
EXEMPTIONS
(a) Appraisement or valuation made for
the information of one party, only and
not being in any manner obligatory
between parties either by agreement
or operation of law.
(b) Appraisement of crops for the purpose
of ascertaining the amount to be given
to a landlord as rent.
APPRENTICESHJP—DEED, including every
writing relating to the service or tuition
of any apprentice, clerk or servant placed
with any master to learn any profession,
trade or employment.
EXEMPTIONS
Instruments of apprenticeship executed by
a Magistrate under the Apprentices Act,
1961 (ActLII of 1961) or by Which a
person is apprenticed by, or at the charge
of any public charity.
* * *
ASSIGNMENT—See Conveyance (No. 23)
Transfer (No. 62) and Transfer of Lease
(No. 63), as the case may be. '
ATTORNEY—See Power of Attorney
(No. 48).
AUTHORITY TO ADOPT—«See Adoption
Deed (No. 3).
AWARD, that is to say, any decision in
writing by an arbitrator or umpére not
being an award directing a partition, on a
reference made otherwise than by an order
of the court in the course of a suit.
The same duty as a bond
(No. 15) for such amount.
‘ Eighteen rupees.
The same duty as abound
(No. 15) for the amount or
value 01 the property to which
the award relates a set forth
in such award subject to a
maximum of ninety rupees.
\
 
1
13. BILL OF EXCHANGE (as defined by
S. 2(2) not being a bond, Bank Note or
currenCy notes :—
3(b) Where payable otherwise than on
demand :—
(i) where payab1e not more than three
(ii)
(iii)
(iV)
months after date or sight—
it‘ the amount of the bill or note
does not exceed Rs. 500]-
if it exceeds Rs. 500/- but does
not exceed Rs. 1,000]-
and for every additional Rs. 1,000/-
or part thereof in excess of
Rs. 1,000/- .
Where the payab1e more than three
months but not more than six
months after date or sight—
]f the amount of bill or note does
not exceed Rs. 500/—
If it exceeds Rs. 500/~ but does
exceed Rs. 1,000/-
and for every additional Rs. 1,000/-
or part thereof in excess of
Rs. 1,000/—
Where payable more than six
months but not more than nine
months after date sight—
If the amount of the bill or note
does not exceed Rs. 500/-
If it exceeds Rs. 500/- but does
not exceed Rs. 1,000/-
and for every additional Rs. 1,000’/—
or part thereof in excess of
Rs. 1,000,’-
Where payab1e more than nine
months but not mere than one
year after date sight—
It‘ the amount of the hilt or note '
does not exceed Rs. 500/-
One rupee and fifty paise.
Three rupees.
Three rupees.
Three rupees.
Six rupees.
Six rupees.
Four rupees fifty paise.
Nine rupees.
Nine rupees.
Six rupees.
 
14.
15.
1
If it exceeds Rs. 500/- but does
not exceed Rs. 1,000/-
and for every additional Rs. 1,000]—
or part thereof in excess of
Rs. 1,000/-
(c) Where payable at more than one year
after date or sight—
It‘ the amount of the bill or note
does not exceed Rs. 500/«
If it exceeds Rs. 500/— but does
- not exceed Rs. 1,000/—
and for every additional Rs. 1,000/-
on part thereof in excess of
Rs. 1,000/-
BILL OF LADING (including a through
‘ bill of lading).
(a) Bill of lading when the goods therein
describing are received at a place Within
the limits of any port as defined under
the Indian Ports Act, 1908 (15 of 1908)
and are to be delivered at another
place within the limits of the same .port.
(b) Bill of lading when executed out of
India and relating to property to be
delivered in India.
BOND (as defined by section 2(5) not being
a DEBENTURE (No. 27) and not being
otherwise provided for by this Act, or by
the COurt fees Act, 1870 VII of 1870.
Where the amount or value securei does
not exceed Rs. 1.00.
Where it exceeds Rs. 10/- and does not
exceed Rs. 50/- ‘
Where it exceeds Rs. 50/-' and does not
exceed Rs. 100/‘
Where it exceeds Rs. 100/- and does not
exceed Rs. 200/-
2
Twelve rupees.
Twelve rupees.
Twelve rupees.
Twentyfou: rupees.
Twentyfour rupees.
N.B.—If a bill of lading is
drawn in part. the
proper stamp therefor
must be borne by each
one of the set.
Thirty paise.
Sixty paise.
One. rupee twenty paise.
Three rupees.
 
1 2
 
'16.
17.
Where it/exceeds Rs. 200/- and does not
exceed Rs. 300/-
Where it exceeds Rs. 300/- and does not
exceed Rs. 400/-
Where it exceeds Rs. 400/- and does not
eXCeed Rs. 500/-
Where it eXCeeds Rs. 500/- and does not
exceed Rs. 600/-
Where it exceeds Rs. 600/- and does not
exceed Rs. 700/-
Where it exceeds Rs. 700/- and does not
exceed Rs. 800/-
Where it exceeds Rs. 800/- and does not
cheed Rs. 900/-
‘Where it‘ exceeds Rs. 900/- and. does not
«eXCeed Rs. 1,000/—
and for every Rs. 500/- and does not and/
«or part thereof in excess of Rs. 1,000/—
See Administration-Bond (No. 2).
Bottonmry Bond (No. 16) Custom Bond
(No. 26) Indemnity Bond (No. 56) Security
Bond (No. 57).
EXEMPTION S
”Bond, when exeCuted—
(a) heasment nominated under rules framed
in accordance With the Bengal Irriga-
tion Act,.1876, section 99, for the due
performance of their duties under that
Act ;
(b) any person for the purpose of guaran-
teeing that the local income derived
from private subscriptions to a charitable
dispensary or hospitai or any other
object or public utility shall not be less
than a specified sum per mensem.
***
CANCELLATION—Insttument of (including .
any instrument by which any instrument
previously executed is cancelled), if attested
and not otherwise provided of.
Four rupees fifty paise.
Six rupees.
Eight rupees ten paise.
Ten rupees eighty paise.
TWelve rupees sixty paise. ,
Forteen rupees sixty paise. .
Sixteen rupees twenty paise.
Eighteen rupees.
Nine rupees.
***
Eighteen rupees.
 
18.
19.
20.
21.
22.
23.
1
CERTIFICATEON OF SALE (in respect of
each property put as a separate lot and
sold), granted to the purchaser of any
property sold by public auction by a Civil
01' Revenue Court, or Collector or other
Revenue Otfieer—
’ (a) where the purchase—money does not
, exceed Rs. 10/—
(b) Where the purchase—money exceeds
Rs. 10/- but does not exceed Rs. 25/-
(c) in any other case.
***
seam:
_/
COMPOSITION DEEDS—that is to say,
any instrument executed by a debenture,
whereby the conveys his property for the
benefit of his creditors, 01' 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 debtors business, under the supervision
of inspectors or under letters of licence for
the benefit of his creditors.
CONVEYANCE (as defined by section 2(10)
not being a Transfer charged 01' exempted
under N0. 62.
where the amount or value of the consi—
deration for such conveyance as set forth
thereln does not exceed Rs. 50]-
where it exceeds Rs. 50/- but does not
exceed Rs. 100/- '
where it exceeds Rs.100,/- but does not
exceed Rs. 200/-
where it exceeés
exceed Rs. 300/-
where it exceeds
exceed Rs. 400/-
where it exceeds Rs. 400/- but does not
exceed Rs. 500/-
Rs, 200/- but does not
Rs. 300/- but does not
Sixty paise.
Ninety paise.
The same duty as a conve’
yance (No. 23) for a considera—
tion equal to the amount of
the purchase money only.
***
***
***
Thirtysix rupees.
One‘ rupee and thirty eight
paise.
Two rupees seventy paise.
Five rupees forty paise.
Eight rupees and ten paise.‘
Ten rupees and eighty paise.
Thirteen ru'pees and fifty paise.
 
.1; 2
 
24.
' ‘6!)
where it exceeds Rs. 500 but does
exceed Rs. 600.
not
where it exceeds Rs. 600 but does not
exceed Rs. 700.
Rs. 700 but does notwhere it exceeds
rexceed Rs. 800.
where it exceeds notRs. 800 but does
genceed Rs. 900. V
where it exceeds Rs. 900 but. does not
exceed Rs. 1000.
and for every Rs. 500 or part thereof in
excess of Rs. 1,000.
EXEMPTIONS
Assignment of copy right under the copy
Right A_et, 1957 (Act XVI of 1957).
CO-PARTNERSHIP DEED— See partner~
Ship (N09. 4‘5.)-
COPY OF EXTRACT, certified to be a true
copy or extract by or order of any public
Ofiicer and 'not chargeable under the law
fer the time being in force relating to
ceur't fees: ,
(i) if the original- was not chargeable
,with duty, or if the duty with which
it was chargeable does not exceed
one rupee.
in any other case not falling within
the provisions of section 6 A.
EXEMPT IONS
(ii)
Copy of any paper which a pubhc
.ofiicer is ”eXpressly required ‘ by
law to make or furnish for record
in any pubiic .ofl‘icex-s or for any
public purpose.
(b), Copy of, or extract firom any re-
gister relating' to births, bannsms,
’naming’s, dedications, marriages,
, divorces, \deaths, or burials.
Sixteen rupees and twenty
paise.
Eighteen rupees and ninety
paise. -
Twenty one rupees and sixty
paise.
Twentyfour rupees and thirty
paise. , '
Twentyseven rupees.
Thirteen rupees and fifty paise.
One rupee and eighty paise.
Three rupees and sixty paise.
1,0
 
i ' , 2
  
25. 'COUNTERPART OR DUPLICATE
OF ANY INSTRUMENT ? CHARGE-
ABLE WITH duty and in respect
of which the proper duty has been 2
paid— .
(a) if the duty with which the’ The same duty as is payable on
original instrument is charge- the original.
able does not exceed two
rupees.
(b) in any other case not falling Three rupees and sixty paile.
within the provisions of Sec-
tion 6A. ‘
EXEMPTIONS
Counterpart of any lease granted to
a cultivator, when such lease is
eXempted from duty.
26.. CUSTOME BOND—
(a). where the. amount does not ’ The same duty as a Bond (No. US)
exceed Rs.-1,000/- f0; such amount.
(b) in any other case. Wwentyfour rupees.
27. DEBENTURE - whether a mortgage
debenture or note, being a make—
table security transferable—
(a) by the endorsement or by a separate
instrument of transfer.
where the amount or value does TwentyiiVe paise.
not exceed Rs. 10. , -
where it exceeds Rs. 10 and does Fifty paise.
not exceed"Rs.‘50.
Ditto 50 ditto 100 Ninety paise.
Ditto 100 ditto 200 One rupee cithty paise.
Ditto 200 ditto 300 , , two rupees seventy paise.
Ditto 300 ditto 400 . Three ,rupees sixty paise.
Ditto 400 ditto 500 v .FOur rupees fifty;paise.
Ditto 500 ditto 600 Five rupees forty 'paise.
Ditto 600 ditto 700 Six rupees thirty paise.
Ditto 700 ditto 890 Seven rnpees twenty paise. y
11
1 .
Ditto 800 ditto 900
Ditto 900 ditto 1,000
and for every 500 or part there-
of in excess of Rs. 1,000.
(b) by delivery
where the amount 01' value of the
consideration for such debenture as
set forth therein does not exceed
Rs. 50.
Where it exceeds Rs. 50 but does
not exceed Rs. 100.
Ditto 100 ditto 200
Ditto 200 ditto 300
Ditto 300 ditto 400
Ditto 400 ditto 500
'Ditto 500 ditto 600
Ditto 600 ditto 700
Ditto 700 ditto 800
Ditto 800 ditto 900
Ditto 900 ditto 1000
and for every Rs. 500 or part thereof
in excess of Rs.1000/-
Epranation—The term 'Debenture’
includes any interest coupons attached
thereto'but the amount of such coupons
shall not be included in estimating the
duty.
, ‘ EXEMPTIONS
A debenture issued byzan incorporated
company or other bodyicorporate in
terms of a registered mortgaged-deed,
duly stamped in respect of the full
amount of debenture to be issued
thereunder whereby the company or
body borrowing makes over, in whole
or in part, their property to trustees
" for the benefit of the debenture holders;
Provided that the debenture so issued
areexpressed ' to be issued in terms of
the said mortgage-deed.
DECLARATION OR ANY TRUST—_ ’
See Trust (No. 64).
 
' 2
Eight rupees ten paise.
Nine rupees. '
FOur rupees fifty paise.
Ninety paise.
One rupee eighty >paise. ,
' Three rupees sixty paise.
Five rupees forty paisey‘
Seven rupees twentynpaise, , ;
Nine rupees.
Ten rupees eighty paiseg..
Twelve rupees sixty paise.
Fourteen rupees forty paise;
Sixteen rupees twenty paise.
Eighteen rupees. '
Nine rupees;
 
28.
29.
31.
32.
12
1
DELIVERY ORDER IN RESPECT OF
GOODS, that is to say, any instrument.
entitling any person therein named, or his
assigns or the holder thereof, to the
delivery of any goods, lying in any docks
or ports or in any warehouse in which
goods are stored or deposited on rent or
hire, or upon wharf, such instrument
being signed by or on behalf of the owuer
of such goods upon the sale or transfer
the property therein, when such goods
exceed in value twenty rupees.
DEPOSIT OF TITLE-DEEDS—See
agreement relating to Deposit of Title-
deeds,’ pown or Pledge (No. 6).
DISSOLUTION OF PARTNERSHIP—
See‘ Partnetship (No. 46).
DIVORCE—Instrument of, that is to
say, any instrument by which any
person effects the dissoiution of his
marriage.
DOWER—Instrument of, See Settlement
(No. 58).
DUPL‘ICATE—See Counterpart (No. 25).
tint:
EXCHANCE OF PROPERTY—Ins—
trument of.
EXTRACT—See copy (No. 24).
FURTHER CHARGE—Instrument' ’ of,
that is to say, any instrument impo-f
, sing a further charge on mortgage
property.
(a) when the originai mortgage isone
of the description referred to in clause
(a) of _Attic1e’No. 40 (that is with
possess1on). v
(b) When such mortgage is one of _
the description referred to in .
clause (b) of Article No. 40 (that ’
is Without possession).
\
Twentyfive paise.
Twelve rupees.
***
The same duty gas a conveyance
(No. 23) for consideration equal
to the value of the property of-
greatest value as set forth in such
6 instrument.
The same duty as 5a conveyance
(No. 23) for» a‘consideration equal
to the amount of the further charge
securedeby such instrument.
13
 
33.
35.‘
1
(i) if at the time of execution of the
instrument of further charge possession,
of the prOperty is given or agreed to
be given under such instrument;
(ii) if possession if not so given.
GIFT—Instrument of not being‘a settle-
ment (No. 58) or will or Transfer
(No. 62).
HIRING AGREEMENT 0F AGREE-
MENT for service, see Agreement (No. 5)
INDEMNITY BOND.
INSPECTORSHIP DEED—See
Composition Deed (No. 32‘}.
LEASE, including an under lease or
sub-lease and any agreement to let
sub-let(a) whereby such lease the rent
is fixed and no premium is paid or
delivered.
(i) where the lease purports to be
for a term of less than one
year.
(ii) where the lease purports to be
for a term of not less than
one year but not more than
five years. ‘
where the lease purports to be
efor a term exceeding five
years and not exceeding ten
years.
(iii)
where the lease purports to be
for‘ a term exceeding ten years
but not exceeding twenty
years.
(M
where the lease purports to
be fora term exceeding twenty
years but not exceeding thirty
years.
(V)
2
The same duty as aconveyance
(No. 23) for a consideration equal
to the total amount of the charge
including the original mortgaged
and further charge already made '
the duty.
The same .duty as a Bond (No. 15 )
for the amount of the - further
charge secured by- such instrument.
The same duty as a conveyance
(No. 23) for a coosideration equal
to the value of the property as set
forth in such instrument.
The same duty as a security Bond
(No. 57) for the same amount.
The same duty as a Bond (No. 15)
for the whole amount payable or
deliverable under such lease.
The same duty as a Bond (No. 15)
for the amount or value of the
average annual rent reserved.
The same duty as a conveyance
(No. 23) for a consideration equal
to the amount or value of the
average annual rent reserved.
The same duty as a conveyance
(No. 23) for a consideration equal
twice the amount 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.
l4
 1
(vi) where the lease purports to be
for a term exceeding thirty
years but not exceeding one
hundred years.
(vii) where the lease purports to be
for a term exceeding one hun-
dred years or in perpetuity;
(viii) where the lease does not pur-
ports to be for any definite
term ;
(b) where the lease is granted for
a fine or premium or for
money advance and where no,
rent is reserved.
(c) where the lease is granted for a fine
or premium, or for money advan-
ced In addition to rent reserved.
2
The same duty as a reconveyance
(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 lease granted solely
for agricultural purposes to one
tenth and in any other-case to one
6th of the whole'amount of rents
which would be paid or delivered
in respect of the Ist fifty years
of the lease.
The same duty as a conveyance
(No. 23) for a consitieratign equal
to three times the amount or value
of the average annual rent which
w0uld be paid or delivered for
the first tenth years if the lease
continued so long.
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.
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 delivered.
Provided that, in any case when
an agreement to lease is stamped
with the ad—velorem stamp required
for a lease and lease in pur5uance
of such agreement is subsequently
executed the duty on such lease
shall not exceed one rupee forty
paise.
1‘5
 
:36. .
, 37.
338.
56.8
EXEMPTIONS
Lease, executed in the case of a culti-
vator and for the purposes of culti-
vation (including a lease of trees for
the production of food or drink)
without the payment or delivery of
any fine or premium when a definite-
:term is expressed and such terms does
not exceed one year or when the
average annual rent reserved dose not
«exceed one hundred rupees. *
In this exemptidn a lease for the pur-
poses of cultivation shall include a
iease of land for cultivation together
with a homestead or tank.
Explanation.-——When a lease undertakes
to pay any recurring charge such as
Government revenue, the landlord’s
share of lease, or the owner’s share
of municipal rates or taxes which is
by law recoverable from the lessor,
the amount so agreed to be paid by
lease shall be deemed to be part
of the .rent.
* >1:
LETTER OF CREDIT, that is to
say any instrument by which one
person authorises another to give
credit to person in whose favour it
is drawn.
LETTER OF GUARANTEE (See
agreement No. 5)
LETTER OF LICENCE, that is to
say, any agreement between adebtor
and his creditors that the letter shall
for a specified time, suspend their
claims and allow the debtor to carry
on business at his own discretion.
* >1:
MORTGAGE-DEED, not being an
agreement relating to Deposit of Title.
deeds, pawn or Pledge (No. 6) Bottor-
{my Bond (No. 16) mortgage, Mort-
gage of a crop (No. 41) Rasdentia Bond
.(No. 56) or Security Bond, (No. 57}-
TWenty paise.
Twentyfour rupees.
16
  
’ 1 2
 
41.
(a) when possession of the prOperty or
any part of the property comprised
in such deed is given by the mortgager
or agreed to be given.
(b) when possession is not given or agreed
as aforesaid :
Explanation—A mortgage: who gives to the
mortgages 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.
(0) when a collateral or auxiliary or
additional or substituted security, or
by 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/-
and for every Rs. 1,000 or part thereof
secured in excess of Rs. 1,000/—
EXEMPTIONS
(1) Instruments executed by persons
taking advances under the land
Improvement Loans Act, 1883 (Act
XIX of 1883) or the Agriculturists
Loans Act, 1884 (Act XII) of 1884
or by their sureties as security for
the repayment of such ad vances.
(2) Letter of hypothecation accom-
panying a bill of exchange.
MORTGAGE OF CROP including any
instrument evidencing an agreement to secure
the repayment of a loan made upon any
mortgage of a crop, whether the crap is or is
not in existence at the time of the mortgage-
(a) when the loan is repayable not more
than three months from the date of the
instrument for every sum secured not
exceeding Rs. 200/-
for every Rs. 200/- or part thereof ‘
secured in excess of ;
(b) when the loan is repayable more than
three months, but not more than
eighteen months from the date instrument.
The same duty on a convev
yance (No. 23) for a considera-
tion equal to the amount
secured by such deed.
The same duty as a Bond;
(No. 15) the amount secnreti.
by such -deed.
One rupee and eighty paise.
One rupee and eighty pahe
only. ‘
Thirty paise.
Thirty paise.
Fortyeight paise.
17
 
42. NOTAREAL ACT, that is to say, any Instru-
l 2
Three rupees and sixty paise.
ment endorsement,note attestation, certifi-
‘ cate, or entry not being a PROTEST
(No. 50) made or signed by a Notary Public .§
in the execution of the dutiesof his office
or by any other person lawfully acting as
a - Notary PuinC.
See also protest of Bill or Note (No. 50).
43‘ *** ***
44. *** ***
55;;451'“ PARTITION Instrument of
(as defined by section 2 (15).
NB. The largest share remaining after
 
the property is partitioned (or if
there are two or more shares of
' equal value and not smaller than
(a)
(b)
any of the other shares, then one
of such equal shares) shaii be
deemed to be that from which the
other shares are separated.
Provided always that—
When an instrument of partition
containing an agreement to divide
property in severally is executed
and a partition is effected in
pursuance of such agreement the
duty chargeable upon the instrument
effecting such partititn shall be
reduced by the amount of duty
paid in respect of the first instru—
ment but shall not be less than two
rupees.
Whereland is held on revenue
settlement for a period not excee-
ding thirty years and paying the
full 'assessment, the value for the
purpose of duty shall be calculated
at not more than five times the
annual revenue.
ww-
***
The same duty as 0. Bond (No. 15)
for the amount of the value of
the separated 5113“? wt shares of
the property.
1
'18
 
' 1
 
46.
A.
B.
47.
(c) Where a final order for effecting
a partition passed by any Revenue
Authority or any Civil Court, or
an award by an arbitrator directing
a partition, is stamped with the
stamped required for an instrument
of partition and an instrument of
partition in 'pursuance of such
order or award is subsequently
executed, the duty on such instru-
ment shall not exceed two rupees.
PARTNERSHIP
Instrument of
(a) where the capital or the partnership
does not exceed Rs. 1,000/-
(b) in any other case.
DISSOLUTION of
PAWN OR PLEDGE-See Agreement
relating to Deposit of title-deeds, Pawn
or Pledge (No. 6)
POLICY OF INSURANCE— ’
A-SE-A INSURANCE (See Section 7)
if drawn singly.
(i) for or upon any voyage
(ii) where the premium or consi-
deration does not exceed the
rate of one eight per centum of
the amount insured by policy.
(iii) in any other case, in respect
of every full sum of one
thousand five hundred rupees
and also any fractional part
of one thousand five hundred
rupees iiiSUred by the policy.
(2) for time—
(iii) in respect'of every full sum ‘of
one thousand rupees and also
any fractional part of one thou-
sand rupees insured by the
policy.
where the insurance shall be
made for any time not exceeding
Six months.
The same duty as a Bond (No.45).
Fortyeight -rupees.
Twentyfour rupees.
If drawn in duplicate for eaeh part.
'12 paise. Six paise.
12 paise. Six paise.
 
Eighteen paise.Twe1ve paisb.
19
1
 
where the insurance shall be
made for any time not exceeding
six months and not exceeding
twelve months.
(FIRE INSURANCE AND OTHER
CLASSES OF INSURANCE, NOT
ELSEWHERE; lNCLUDING IN
THE ' ARTICLE, COVERING
GOODS, MERCHANDISE, PERSO-
NAL EFFECTS, CROPS, AND
OTHER PROPERTY AGAINST
LOSS OR DAMAGE.
(1) ‘ in respect of an original
policy
(i) when the sum insured
does not exceed Rs. 5,000/-
(ii) in any other case.
(2) In respect of each receipt for
any payment of a premium on
any renewal of an original
policy.
CCIDENT AND
JSURANCE—
SICKNESS
(a) against railway aceident, valiii
for a single journey only.
EXEMPTIONS
When issued to a passenger,
travelling by the intermediate
under the third class in any
railway;
(b) in any other case for the
maximum amount which may
become payable in the case of
any single accident or sickness
where such amount does not
exceed Rs. 1,000/- and also
where such amount exceeds
Rs.1,000/~ for every Rs. 1,000
or part thereof.
Thirty paise. Eighteen paise.
Sixty paise.
One rupee twenty paise.
One half of the duty payable in
respect of the original policy in
addition to the amount if any,
chargeable, under N0. 53.
Twelve paise.
Eighteen paise. Provided that, in
case of policy of insurance against
death by accident when the annual
premium payable does not exceed
' Rs. 2.50 per Rs. 1000/- the duty on
such instrument shall be twelve
.paise for every Rs. 1,000/- or part
thereof of the maximum amount
which may become payable underit.
\
3.
2O
1
(CC—INSURANCE BY WAY OF
INDEMNITY against ability to pay
damages on account of accident’s to
workmen employed by or under the
insurer or against liability to pay
compensation under, the Workmen’s
Compensation Act, 1923, (80f1923)
for every Rs. 100/- or part thereof
payable as premium).
‘ l. (D-LIFE INSURANCE OR GROUP
INSURANCE OR OTHER INSU-
RANCE NOT SPECIFICALLY
PROVIDED FOR except such a
REINSTRANCE as is described in
Division of this article—
(i) for every sum insured not
exceeding Rs. 250/- ;
(ii) for every sum insured excee-‘
ding Rs. 250/- but not excee-
ding Rs. 500/—.
(iii) for every sum insured excee-
ding Rs. 500/-‘but not excee-
ding Rs. 1,000/- or part there-
of in exceed of Rs. 1,000/-
(
EXEMPTION
Policies of life insurance granted by
the Director General of Post Offices
in accordance with rules for postal
Life Insuranceissued under authority
of the Central Government.
E~RE-INSURANCE BY AN INSU-
RANCE COMPANY, which has gran-
ted a Policy of the nature specified in
Division A or Division B of this
Article with another company by way
of indemnity or guarantee against the
payment on the original insurance of
a certain part of the sum insured
thereby.
2
Twelve paise.
If drawn in
duplicate for
each part.
If drawn singly.
Eighteen paise. Twelve paise.
Thirty paise. Eighteen paise.
Twentyfour
paiSe.
Fortyei ght paise.
NB. If a policy of group insurance
is renewed or otherwise modified
whereby the sum insured exceeds
the sum previously insured on
which stamp. duty has been paid,
the proper stamp must be borne
on the excess so incurred.
One quarter of the duty payable
in respect of the original insurance
but not less than twelve paise
or more than one rupee twenty~
five paise. Provided that, if the
total amount of duty payable is
not a multiple of five paise, the
total amount shall be rounded
- up to the next higher multiple of
five paise.
21
  
U I , 1 2
GENERAL EXEMPTION
Letter_ of cover or engagement to issue
a policy of insurance.
Provided that, unless such letter or
engagement bears the stamp prescribed
by this Act for such policy, nothing
shall be claimable thereunder, nor
shall it be available {'Or any purpose,
except to compel the delivery of the
policy therein mentioned.
POWER OF ATTORNEY
(as defined by section)
2121) not being a proxy—
(a) when executed for the sole One rupee eighty paise.
pUrpose of procuring the
registration of one or more
documents in relation to a
single transactions or for ad-
mitting exeCution of one or
more such documents.
*** ***
(c) when authorizing one person Three rupees sixty paise. '
or more to act in single
transactions other than the
case mentioned in clause (a)
(d) when authorizing not more Eighteen rupees.
than five persons to actjointly
and severally in more than
one transaction or generaiiy;
(e) when authorizing mOre than Twenty four rupees.
five pel‘S‘uilb but nor more than
ten persons to act jointly and
severally in more than one
transaction or generally;
(2“) when gi‘vsn For consideration The same duty as a conveyance
and authorizing the attorney to (No. 23) for the amount of the
sell any immovable property; consideration.
(g) in any other case. (Three sixty paise) Three rupees
sixty paise for each person autho-
rised.
Explanation—for the purposes of this NB. The term “Registration" in-
Articles more person: than one when eluded every operation incidental
belonging to the firm shall be deemed to registration under the Indian
to be one pers0n. Registration Act, 1908 (Act XVI)
of 1908.
22
 1
'49. A15ROMISSORY NOTE (as defined by
section 2(2).
50.
51.
52.
53.
54.
55.
56.
RECONVEYANCE OF MORTGAGED
PROPERTY (3) if the consideration for
(b)
(a) when payable on demand—
(i) When the amount or value
does not exceed Rs. 2501-;
(ii) when the amount or value
exceeds Rs. 250/-, but does
not exceed Rs. 1,000/-
(iii) in any other case.
(b) when payable otherwise than
on demand.
*** ***
*** ***
*** ***
*** ***
which the property was mortgaged
does not exceed Rs. 1000/—.
in any other case.
RELEASE, that, is to say, any instru-
ment not being such a release as is
provided for by section 23—A, whereby
a person renounces a claim upon
another person or against any specified
preperty.
(a)
(b)
if the amount or value of the
claim does not exceed Rs. 1000/-.
in any other case.
*** ***
57. SECURITY B 0ND OR MORTGAGE
DEED, executed by way of security for
the due execution of an ofiice or to
account for money or other property
received by, Virtue thereof, or executed
by a surety to secure the due perfo-
mance of a contract—-
(a) when the amount secured does
not exceed Rs. 1000/-.
(b) in any other case.
Twelve paise.
Eighteen paise.
Thirty paise.
The same duty as a Bill of Ex-
change (No. 13) for the same
amount payable otherwise than
on demand.
***
***
***
***
The same duty as a conveyance
(No. 23) for the amount of such
consideration as set forth in the
reconveyance.
Thirty six rupees.
The same duty as a Bond
(No. 15) for such amount or value
as set forth in release.
Eighteen rupees.
***
The same duty as a Bond
(No.15) for the 31110th secured.
Eighteen rupees.
23
1 2
' EXEMPTIONS l '
Band or other instrument, when
executed—
(a) by headmen nominated under rules
framed in accordance with the
Bengal Irrigation ACt, 1876 (Ben
Act III of 1876) section 99, for
the due performance of their du-
ties under that Act ;
(b) by any person for the purpose
of guaranteeing that the local
income derived from private
subscriptions to a charitable
dispensary or any other hospital,
or any other object of public
utility, shall not be less than a
specified sum per mensem.
(c) under N0. 3 A of the rules made
by the Governor of Bombay in
Council, under section 70 of the
Bombay Irrigation Act, 1879 (Bom.
Act. VII of 1879).
(d) executed by persons taking ad-
vances under the Land Improve-
ment Loans Act, 1883 (Act XIX
of 1883) or the Agriculturists
Loans Act, 1834, (Act XH of 1884)
or by their snreties, as security
for the repayment of such ad-
vances.
(e) executed by ofiicers of Government
or their sureties to scour: the due
execution of an office, or the due
accounting for money or other
property received by virtue thereof.
58. SETTLEMENT—
A. Instrument of (includinga deed Of The same duty as a conveyance
dower‘z- (No. 23) for a sum equal to the
amount or value of the property
settled as set forth in such settle—
ment: Provides that, where as agree—
ment to settle is stamped with
the stamp, required for an instru-
ment of settlement, and' instru-
ment of settlement in pursuance
of such agreement is subsequently
executed, the duty on such 'instru-
ment shall not exceed one rapee
eighty paise.
24
 
59.
60.
61.
63.
64.
_. .. 7—7 .» 4. 1 . .» ,
EXEMPTIONS
(a) Deed of dower executed on the
oceasion of a marriage between
Muhammadans.
(b) Hudassa, that is to say, any settle-
ment of immovable property execu-
ted by a Budhist in Burma for a
religious purpose in which no value
has been specified and on which
a duty of Rs. lG/- has been paid.
B. Revocation of—
See also Trust (No. 64).
*
* *
S URRENDE R OF LEASE—
(a) when the duty with which the
lease is chargeable, does not exceed
seven rupees and fifty paise.
(b) in any other case.
EXEMPTIONS
Surrender of lease; when such lease
is exempted from duty.
* *
TRANSFER OF LEASE BY WAY OF
assignment, and not by way of under
lease,
EXEMPTIONS
Transfer of any lease exempt f‘r‘om duty.
TRUST-~
A—DECLARATION OF—of or con-
cerning, any property when made by
any writing not being a Will.
The same duty as a conveym
(No. 23) for a sum equal to the»
amount or value of the property
concerned, as set forth in the ins-
trument of Revocation, but not
exceeding thirty rupees.
*
The duty with which such lease
is chargeable.
Eighteen rupees.
The-same duty as a conveyance
(No.23) for a consideration eqnai
to the amount of the consideration
for the ransfer.
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 six rupees.
 
25
 
 
l 2
B—REVOCATION-of, or concerning The same duty as Bond (No. 15)
any property when made by any ins- for sum equal to the amount or
Imam 0’13: than a WILL. value of the property concerned, as
set forth in the instrument, but
not exceeding ‘twenty four rupees.
See also Settiement (No. 58)
V'ALL'ATION—See Appraisement (No. 8).
WARRANT FOR GOODS, that is .One rupee and twenty paise.
to say, any instrument evidencing the
mi: of any person therein named,
or his assigns. or the holder thereof,
to the property in any goods lying in
or ann any dock, warehouse or Wharf,
such instrument being signed or cer-
tified by or on behalf of the person
in whose custody such goods may be.

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