Description of Instruments
| Proper Stamp Duty
|
Acknowledgement
| Fifty paise. Subject to a max. of two hundred rupees, the same duty as on a Bond. One hundred rupees.
|
Administration Bond
| |
Adoption Deed
| Five rupees.
|
Affidavit
| |
- For the immediate purpose of being filed or used in any Court or before an officer of any Court.
| Two rupees.
|
- In any other case.
| Five rupees. |
Agreement or Memorandum of an Agreement
| |
- if relating to the sale of a bill of exchange.
| Sixty paise. |
- if relating to the sale of a Government security or share in an
incorporated company or other body corporate.
| Subject to a max. of
forty-five rupees; thirty paise (or every Rs. 10,000 or part thereof
the value of the security or share. |
- if not otherwise provided for.
| One hundred rupees. |
Appointment in execution of a power
| |
where the amount does not exceed Rs. 1,000 .
| One hundred rupees.
|
| Appraisement or Valuation | |
- where the amount does not ex ceed Rs. 1,000.
| The same duty as a Bond.
|
- in any other case.
| Thirty-seven rupees, fifty paise.
|
Apprenticeship Deed
| Twelve rupees.
|
Articles of Association of a Company
| Three hundred rupees.
|
Articles of Clerkship
| Four hundred rupees.
|
Award
| |
- where the amount or value of the property to which the awardrelates
does not exceed Rs. 1,000.
| The same duty as a Bond for such
amount. |
- if it exceeds Rs. 1,000, for every additional Rs. 1 ,000 or part thereof.
| One rupee, fifty paise. |
- where the subject matter of award is incapable of valuation.
| Thirty-seven rupees, fifty paise. |
Bond
| |
where the amount or value secured does not exceed Rs. 10.
| Two rupees.
|
where it exceeds Rs. 10 but does not exceed Rs. 50.
| Four rupees.
|
where it exceeds Rs. 50 but does not exceed Rs. 100.
| Six rupees, twenty- five paise.
|
where it exceeds Rs. 100 but does not exceed Rs. 200.
| Twelve rupees and fifty paise.
|
where it exceeds Rs. 200 but does not exceed Rs. 300.
| Eighteen rupees, seventy five paise.
|
where it exceeds Rs. 300 but does not exceed Rs. 400.
| Twenty-five rupees.
|
where it exceeds Rs. 400 but does not exceed Rs. 500.
| Thirty-one rupees. fifty paise.
|
where it exceeds Rs. 500 but does not exceed Rs. 600.
| Thirty-seven rupees, fifty paise.
|
where it exceeds Rs. 600 but does not exceed Rs. 700.
| Fourty-three rupees, seventy-five paise.
|
where it exceeds Rs. 700 but does not exceed Rs. 8OO.
| Fifty rupees.
|
|
where it exceeds Rs. 800 but does not exceed Rs. 900. | Fifty-six rupees, twenty-five paise.
|
where it exceeds Rs. 900 but does not exceed Rs. 1000.
| Sixty-five rupees.
|
and for every Rs. 500 or part thereof in excess of Rs. 1,000.
| Thirty-one rupees. twenty-five paise.
|
Bottomry Bond
| The same duty as a Bond.
|
Cancellation-- Instrument of,
| Twenty-five rupees.
|
Certificate of Emolument
| Two hundred and fifty rupees.
|
Certificate of Practice, as Notary
| Five hundred rupees.
|
Charter Party
| Six rupees.
|
Composition Deed
| Fifty rupees.
|
Counterpart or Duplicate--
| |
- if the duty with which the original instrument is chargeable does
not exceed five rupees.
| The same duty as is payable on the original.
|
- in any other case not falling within the provisions of section 6-A.
| Fifty rupees. |
Customs Bond
| Subject to a maximum of one hundred and fifty rupees, the same duty as on a Bond.
|
Delivery order in respect of goods
| Fifty paise.
|
Divorce
| Twenty-five rupees.
|
|
Indemnity Bond | The same duty as a Security Bond for the same amount.
|
Instrument
| |
- if the duty with which the original instrument is chargeable
does not exceed ten rupees.
| One-half of the duty payable on the original. |
- in any other case.
| Six rupees. |
Letter of Allotment of Shares
| Fifty rupees.
|
Letter of Licence
| Thirty rupees.
|
Memorandum of Association of a company--
| |
- if accompanied by Articles of Association under section 26 of
the Companies Act, 1956.
| Two hundred rupees.
|
- if not so accompanied.
| Five hundred rupees. |
Notarial Act
| Three rupees, fifty paise.
|
Note or Memorandum
| |
- of any goods exceeding in value twenty rupees.
| One rupee.
|
- of any stock or marketable security exceeding in value twenty
rupees.
| Subject to maximum ofseventy-five rupees; one rupee
foreveryRs. 10,000 of part thereof of the value of the stock or
security.
|
Note of Protest by the Master of a Ship.
| Three rupees.
|
Partnership --
| |
A-- Instrument of --
| |
- where the capital of the partner- ship does not exceed Rs. 4,000.
| The same duty as a Bond.
|
- in any other case.
| Thirty-seven rupees, fifty paise.
|
Power of Attorney
| |
- when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for
admitting execution of one or more such document.
| Three
rupees.
|
- when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a).
| Ten rupees.
|
- when authorising not more than five persons to act jointly and
severally in more than one transaction or generally.
| Fifty
rupees.
|
- when authorising more than five but not more than ten persons to
act jointly and severally in more than one transaction or generally.
| One hundred rupees.
|
- when given for consideration and authorising the attorney to sell any immovable property.
| Duty as a convey ance.
|
- when authorising more than ten persons to act jointly and severally
in more than one transaction or generally, for each person authorised.
| Ten rupees.
|
Protest of bill or note
| Five rupees.
|
Protest by the Master of a ship
| Five rupees.
|
Release
| |
- if the amount or value of the claim does not exceed Rs. 2,500.
| The same duty as a Bond for suchamount or value as set forth in the
Release.
|
- in any other case.
| The same duty as a Bond
|
Respondentia Bond
| The same duty as a Bond for the amount of the loan secured.
|
|
Security Bond or Mortgage Deed | |
- when the amount secured does not exceed Rs. 1,000.
| The same duty as a Bond for the amount secured.
|
- in any other case.
| The same duty as a Bond.
|
Share Warrants to bearer issued under the Indian Companies Act.
| The
same duty as a Debenture transferable by delivery for a face amount
equal to the nominal amount of the shares specified in the warrant.
|
Shipping Order
| Fifty paise.
|
Surrender of Lease--
| |
- when the duty with which the lease is chargeable does notexceed the
duty chargeable on a conveyance for a consideration of Rs. 500,
| The
duty with which such lease is chargeable.
|
- in any other case.
| The same duty as a conveyance.
|
Trust--
| |
A.-- Declaration of,
| |
- where the amount or value does not exceed Rs. 10,000.
| The same duty as a Bond.
|
- where such amount exceeds Rs. 10,000.
| On ten thousand rupees,
the duty payable under clause (a) and on the remainder, three rupees
for every additional one thousand rupees or part thereof.
|
B.-- Revocation of,
| The same duty as a Bond fora sumequal to the
amount or value of the prop- erty concerned but not exceeding the duty
payable on Bond.
|
Warrant for Goods
| Three rupees. |