| Description of Instrument |
Proper Stamp-duty
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1.
| ACKNO WLEDGEMENT of a debt exceeding twenty rupees in amounts or
value written or signed by, or on behalf of, a debtor in order to
supply evidence of such debt in any book (other than a banker's pass
book) or on a separate piece of paper when such book or paper is left
in the creditor's possession;
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Fifty paise |
| | Provided that such acknowledgement does not contain any promise to
pay the debt or any stipulation to pay interest or to deliver any goods
or other property.
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| 2. | ADMINISTRATION -BOND, including a bond given under the Indian
Succession Act, 1925 (XXXIX of 1925) or section 6 of the Government
Saving Banks Act, 1873, (v of 1873)
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Subject to a maximin of One hundred Rupees, four rupees for every hundred rupees or pait thereof of the value of the bond.
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3.
| ADOPTION -DEED, that is to say any instrument (other than a will)
recording an adoption or conferring of purporting to confer an
authority to adopt.
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Fifty rupees
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4.
| AFFIDAVIT, including an affirmation of declaration in the case of
persons by law allowed to affirm or declare instead of swearing.
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Twenty Rupees
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Exemptions
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| | Affidavit to declaration in writing when made-
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| | (a) as a condition of enrolment under the Army Act, 1950 (XLVI of 1950) or the Air Force Act, 1950; (XLV of 1950)
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| | (b) for the immediate purpose of being field or used in any Court or before the officer of any court; or
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| | (c) for the sole purpose of enabling any person to receive any pension or charitable allowance.
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5.
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AGREEMENT OR MEMORANDUM OF AN AGREEMENT' OR ITS RECORDS
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| | (a) if relatiing to the sale of a bill of exchange;
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Fifty paise
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| | (b) if relating to the purchase or sale of a Government security;
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Subject to a maximum of forty rupees, twenty five paise for every
rupees 10,000 or part thereof of the value of the security at the time
of its purchase or sale, as the case may be.
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(c) if relating to the purchase or sale of shares, scrips, stocks,
bonds, debentures, stocks or any other marketable security of a like
nature in or of any incorporated company or other body corporate-
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(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 Contracts (Regulation) Act, 1956; (XLII of 1956.)
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In the case of forward contracts relating to the purchase or sale of securities.
(a) where that value of the Security at the time of its purchase or
sale, as the case may be, does not exceed Rs. 2,500, twenty paise;
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(b) where such value exceeds Rs. 2,500 thirty five paise for every 5,000 or part thereof.
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(ii) in other cases;
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Fifty paise on every Rs. 25,00 or pait thereof of the value of the
security at the time of its paichase or sale as the case may be.
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(d) if relating to the purchase or sale of cotton including cotton pods or kapas (unginned cotton).
(e) if relating to the purchase or sale of bullion or specie;
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Twenty five paise for every unit of transaction or part thereof
(a) Ten paise for every unit of 10 Kilogram of Silver or Part tehreof.
(b) Forty paise for every unit of 1 kilogram of gold or part thereof
(c) Seventy five paise for every unit of 250 sovreigns or part thereof.
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(f) if relating to purchase or sale of oil seeds;
| Such rate not exceeding –
(i) Fifty paise for every 5,000 kilograms of oilseeds or part thereof, where the unit is 5,000 kilograms,
(ii) One rupee for every 10,000 kilograms of oil seeds or part thereof, where the unit is 10,000 kilograms, or
(iii) Two rupees for every 25,000 kilograms of oilseeds or part thereof where the unit is 25,000 kilograms.
as may be specified by the State Government by notification in the official Gazette.
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(g) if relating to the purchase or sale of yarn or any kind, non - mineral oils or spices of any kind;
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(1) In the case of yarn and spices such rale not exceeding one rupee
for cvey Rs. 25,00 or part thereof of the value of yarn of any kind or
spices of any kind as may be specified by the State Government by
notification in the Official Gazette.
(2) In the case of groundnut oil or any other non-mineral oil such rate not exceeding
(i) twenty five paise for every unit of 100 tins of such oil or part
thereof, where the unit of transaction is 100 tins, each containing a
quantity of oil weighing approximately 16.50 kilograms, or
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| | | (ii) fifty paise for every 5,000 kilograms of such oil or part thereof where the unit is 5,000 kilograms, or
(iii) one rupee for evey 10,000 kilograms of such oil or part thereof, where the unit is 10,000 kilograms, or
(iv) Two rupees and twenty five paise for every 25,000 kilograms of
such oil part thereof, where the unit is 25,000 kilograms, as may be
specified by the State Government by notification in the Official
Gazette.
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1(ga) if relating to giving authority or power to a promoter or a
developer; by whatever name called, for construction on; or development
of, or sale or transfer (in any manner whatsoever) of, any immovable
property.
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One rupee for every hundred rupees or part thereof of the market value
of the property which is the subject matter of such agreement;
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PROVIDED that the provisions of section 32A shall, mutatis mutandis,
apply to such agreement, memorandum or records thereof or as they apply
to an instrument under that section:
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PROVIDED further that if the proper stamp duty is paid under clause (g)
of article 45 on a power of attorney executed between the same parties
in respect of the same property, then the stamp duty under this article
shall be fifty rupees.
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2[(gb) if relating to advertisement on readio, television, cinema, cable network or any media other than newspapers.
(h) if not otherwise provided for
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Subject to maximum of twenty-five thousand rupees, twenty-five paise
for every hundred rupees or part thereof on the amount of consideration
of such agreement.]
Fifty Rupees.
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Exemption
Agreement or Memorandum of Agreement, or its records
(a) for or relating to the purchase or sale of goods or merchandise
exclusively, not being an agreement or memorandum of agreement
chargebale under entry (d) entry (e), entry (1) or entry (g) of this
Article or a note or memorandum chargebale under Article 40;
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| | (b) made in the from of tenders to the Central Government for or relating to any loan.
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| | Explanation- For the purposes of entry (d) of this article unit of
transaction means the quantity of cotton weighing approximately 4,500
kilograms.
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| | AGREEMENT TO LEASE:- (See Lease No. 30)
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6.
| AGREEMENT OR MEMORANDUM OF AGREEMENT RELATING TO DEPOSIT OF TITLE
DEEDS, PAWN, PLEDGE OR HYPOTHECATION, that is to say any instrument
evidencing an agreement or memorandum of agreement relating to-
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(1) the deposit of title deeds or instruments constituting or being
evience of the title to any porperty whatever (other than a marketable
security), where such deposit 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-
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(a) if such loan or debt is repayable on demand or more than three
months from the date of the instrument evidencing the agreement-
(i) where the amount of loan or debt does not exceed Rs. 15,00,000
(ii) where it exceeds Rs. 15,00,000
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Fifty paise for every hundred rupees or part thereof.
Subject to maximum of one lakh rupees one rupee for every hundred rupees or part thereof.
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(b) if such loan or debt is repayable not more than three months form the date of such instrument
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Half the duty payable under sub-clause (a).
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(2) the pawn Or pledge or hypothecation of movable property, where such
pawn, pledge or hypothecation 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-
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(i) where the amount of loan or debt does not exceed Rs.5,00,000
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Nil
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| | (ii) where it exceeds Rs.5,00,000
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Subject to maximum of two lakhs rupees, ftwenty paise for every hundred rupees or part thereof
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7.
| ALTERATION OF ARTICLES OF ASSOCIATION of a Company under section 97
of the Companies Act, 1956, (1 of 1956) in consequence of increase of
the company's share capital Instrument of
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A sum equal to the duty that would have been leviable under Article 12
as though the company's nominal share capital had been when the company
was formed, equal to the total share capital so increased, less the sum
already paid under Article 12.
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| | Exemption Instrument of alteration of article of any association
not formed for profit and registered under section 25 of the Companies
Act, 1956. (1 of 1956).
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8.
| ALTERATION OF MEMORANDUM OF ASSOCIATION of Company, under section
97 of the Companies Act, 1956, (1 of 1956.) in consequence of increase
of company's share capital, Instalment of-
| |
| | (a) if the memorandum of association has been accompanied under
section 26 of the Companies Act, 1956 (1 of 1956) by articles of
association on the alteration of which duty is paid under article 7;
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Nil
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| | (b) if the memorandum of association has not been so accompanied and the duty is not so paid;
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The same duty as is leviable on the memorandum of association under
clause (b) of Article 35 as though the company's share capital, when
the company was formed, had been equal to the total share capital so
increased, less the sum already paid under the said caluse (b).
|
| | Exemption Instrument of alteration of memorandum of any association
not fromed for profit and registered under section 25 of the Companies
Act, 1956 (1 of 1956).
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9.
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APPOINTMENT IN EXECUTION OF A POWER;
where made by any writing not being a will-
(a) of trustees
(b) of property movable or immovable
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One hundred rupees.
Two hundered and Fifty rupees. |
| 10. | APPRAISEMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit.
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Subject to a maximum of One Hundred rupees, four rupees for every hundred rupees or pail thereof.
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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 purpose of ascertaining the amount to be given to a landlord as rent. | |
11.
| APPRENTICESHIP- DEED, including every writing relating to the
service or tution of any apprentice, clerk or servant, placed with any
master to learn any profession, trade or emploment.
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Fifity rupees.
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Exemption | |
| | Instrument of apprenticeship by which a person is apprenticed by or at the charge of any public charity. |
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12.
| ARTICLES OF ASSOCIATION OF A COMPANY- |
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| [Clauses (a) to (g) up to 31-7-98] |
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| (a) where the company has no capital or the nominal share capital does not exceed Rs. 1,00,000. | Five hundred rupees |
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| (b) Where the nominal share capital exceeds Rs. 1,00,000 but does not exceed Rs. 5,00,000. |
Two thousand rupees |
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| (c) Where the nominal share capital exceeds Rs. 5,00,000 but does not exceed Rs. 15,00,000.
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Five Thousand rupees. |
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| (d) Where the nominal share capital exceeds Rs. 15,00,000 but does not exceed Rs. 30,00,000.
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Nine thousand rupees. |
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| (e) Where the nominal share capital exceeds Rs. 30,00,000 but does not exceed Rs. 50,00,000.
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Fifteen thousand rupees. |
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| (f) Where the nominal capital exceeds Rs. 50,00,000 but does not exceed Rs. 1,00,00,000.
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Twenty thousand rupees. |
|
| (g) Where the nominal share capital exceeds Rs. 1,00,00,000 |
Thirty thousand rupees. |
|
| Form 1-8-98 following substituted for
Where the Company has no share capital or nominal share capital. | clauses (a) to (g).
Subject to minimum of one thousand rupees and maximum of five lakhs
rupees, fifteen paise for every hundred rupees or part thereof. |
|
| Exemptions
Articles of Association of any company not formed for profit and
registered under section 25 of the companies Act, 1956. (1 of 1956). |
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| See: also Memorandum of Association (No. 35). |
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| ASSIGNMENT See Conveyance (No. 20), Transfer (No. 56) and Transferor Lease (No. 57) as the case may be. |
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| ATTORNEY, See Power of Attorney (No. 45).
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| AUTHORITY TO ADOPT,
See Adoption Deed (No. 3). |
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13.
| AWARD, that is to say, any
decision in writing by an arbitrator or umpire, 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. 14) for the amount or value of the
property to which the award relates subject to a maximum of forty
rupees. |
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| Exemption |
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| Award under the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964)
section 268 or the Bombay Hereditary Offices Act, 1874, (Bom. III of
1874.) section 18. |
|
14.
| BOND as defind by section
2(c) not being a debenture and not being otherwise provided for by this
Act, or by the Bombay Court fees Act, 1959. (Bom. CXXVI of 1959). |
Six rupees for every Rs. 100 or pail thereof of the amount or value secured by the bond. |
| See Administration Bond (No.2), Bottomry Bond (No. 15) Customs Bond or
Excise Bond (No. 23), Indemnity Bond (No.29) Respondentia Bond (No.50),
Security Bond (No.51), |
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| Exemption |
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| Bond when executed by any person for the purpose of guaranteeing that
the local income derived from private subscriptions to a charitable
dispensary or hospital or any other object of public utility shall not
be less than a specified sum per mensurn. |
|
| 15. | BOTTOMRY BOND, that is to say, any instrument whereby the master of
a sea - going ship borrows money on the security of the ship to enable
him to preserve the ship or prosecute her voyage. |
The same duty as a Bond (No. 14) for the same amount. |
| 16. | CANCELLATION- Instrument of (including any insturinent by which any
instrument previously executed is cancelled), if attested and not
otherwise provided for.
See also Ralease (No.49), Revocation of Settlement (No 52-B), Surrender of Lease (No.55), Ravocation of Trust (No. 58-B). |
Fifty rupees. |
17.
| CERTIFICATE OF SALE- (in respect of each property put up as a
separate lot and sold) granted to the purchaser of any property sold by
public auction by a Civil or Ra venue Court or Collector or other
Revenue Officer or by an officer, of Customs:- |
The same duly as is leviable oh a conveyance under Article 20 for a market value equal to the amount of she purchase money. |
18.
| CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the
holder thereof, or any other person either to any share, scrip or stock
in or any incorporated company, or olher body corporate, or to become
proprietor of shares, scrip or stock, in or of any such company or
body.See also Letter of Allotment of Shares (No. 31). |
Two rupee |
18A.
| (1) CLEARANCE LIST,- relating to the transactions for the purchase
or sate of Government securities submitted to the clearing house of a
stock exchange. |
The sum of duties payable under Article 5 (b) or 39 (g), as the case
may be in respect of each of the entries in such list on the value of
the securities calculated at the making up price or the contract price,
as the case may be. |
| (2) CLEARANCE LIST,- relating to the transactions for the purchase
or sale of a share, script, stock, bond, debenture, debenture - stock
or other marketable security of a like nature in or of an incorporated
company or other body corporate submitted to the clearing house of a
stock exchange whether recogised or not under the Securities Contracts
(Ragulation) Act, 1956 XLII of 1956
|
The sum of duties payble under Article 5 (e) (i) or 39 (1), as the ease
may be, in respect of each of the entries in such list on the value of
the securities calculated at the making up price or the contract price,
as the case may be. |
18B.
| CLEARANCE LIST,- relating to transactions for the purchase or sale
of cotton submitted to the clearing house of a Cotton Association. |
The sum of duties payable under Article 5 (d) or 39 (a), as the case
may be in respect of each of the entries in such list on the units of
transaction or part thereof. |
18C.
| CLEARANCE LIST,- relating to the transactions for the purchase or
sale of bullion or species submitted to the clearing house of a Bullion
Association.
|
The sum of duties payable under Article 5 (e) or 39 (b), as the case
may be, in respect of the entries in such list on the units of
transaction or part thereof. |
18D.
| CLEARANCE LIST,- relating to the transactions for the purchase or
sale of oil seeds submitted to the clearing house of oil seed
Association. |
The sum of duties payable under Article 5 (f) or 39 (c), as the case
may be, in respect of the entries in such list on the units of
transaction or part thereof. |
18E.
| CLEARANCE LIST,- relating to the transactions for the purchase or
sale of yarn of any kind, non mineral oil or spices of any kind. |
The sum of duties payable under Article 5 (g) or 39 (d), as the case
may be, in respect of the entries in such list on the units of
transaction or part thereof.) |
19.
| COMPOSITION -DEED,- that is to say, any instrument executed by 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 provison is made for the
continuance of the debtor's business, under the supervision of
inspectors or under letters of licence for the benefit of his
creditors. |
one hundred rupees |
20.
| 3[(aa) CONVEYANCE, not being a transfer charged or exempted under article 56, relating to movable property. |
Two rupees for every hundred ruppes or part thereof of the amount of
the consideration for such conveyance or, as the case may be, the
market value of the property which is the subject matter of such
conveyance whichever is greater.] |
| (a) CONVEYANCE, not beting a transfer charged or exempted 4[under Article No. 56. relating to immovable property.]
Exemption Assignment of copy-right by entry made under the Copyright Act, 1957.(XIV of 1957.) | Eight rupees for every Rs. 100 or part thereof of the amount of the
consideration for such conveyance or, as the case may be, the market
value of the property which is the subject matter of such conveyance
whichever is greater. |
| (b) CONVEYANCE (not being a transfer charged or exempted under
Article No.56) so far as it relates to premises of a co-operative
society registered or deemed to have been registered under the Gujarat
Co-operative Societies Act, 1961 (Guj. X of 1962) by such society in
favour of its member (whether in consequence of purchase of. its shares
or not) or by such member in favour of another member (whether in
consequence of transfer of his shares to another member or not) |
Eight rupees for every Rs. 100 or part thereof of the consideration for
such conveyance or, as the case may be, the market value of the
property which is the subject matter of such conveyance whichever is
greater. |
| (c) CONVEYANCE (not being a transfer charged or exempted under
Article No.56) of the property which is subject matter of the
conveyance so far it relates to premises–
(i) of a Corporation fromed and registered under the Bombay Non-Trading Corporation Act, 1959; (Bom. xxvi of 1959); or | The same duty as is leviable under article 20 (b); |
| (ii) of a Board constituted under the Gujarat Housing Board Act, 1961,
(Guj . xviii of 1961) or the Gujarat Rural Housing Board Act, 1972;
(Guj. 22 of 1972); or |
|
|
(iii) to which provisions of the Gujarat Owneship Flats Act, 1973 apply
by such Corporation, Board, Society, Company or, as the case may be,
Association in favour of its member or as the case may be, allotee
(whether in consequence of purchase of his share or not) or by, such
member or, as the case may be allottee in favour of another member or
allottee (whether in consequence of transfer of his share to another
member or as the case may be, allottee or not |
|
| 6[(cc) CONVEYANCE, (not being a transfer charged or exempted under
article No. 56) if relating to both movable and immovable property. |
The stamp duty is payable under clause (a) or (aa), as the case may be.";] |
| 5[(d) CONVEYANCE, so far as it relates to reconstruction or
amalgamation of companies by an order of the High Court under section
394 of the Companies Act, 1956(1 of 1956)
| Subject to maximum of ten crores rupees
(i) an amount equal to 0.75 per cent, of the agreegate amount
comprising of the market value of share issued or allotted in exchange
of or otherwise, or the face value of such shares, whichever is higher
and the amount of consideration, if any, paid for such amalgamation, or
(ii) an amount equal to 0.75 per cent, of the true market value of the
immovable property situated in the State of Gujarat of the transferor
company.
Whichever is higher. |
| Explanation I- For the purpose of this Article, an agreements to
sell an immovale property or an irrevocable power of attorney shall, in
case of transfer of the possession of such property before, at the time
of, or after the execution of such agreement or power of attorney, be
deemed to be a conveyance and the stamp duty thereon shall be
chargeable accordingly:
|
|
| Provided that the provisions of section 32- A shall apply mutatis
mutandis to such agreement or power of attorney as arc applicable to a
conveyance:
Provided further that where subsequently a conveyance is executed in
persuance of such agreement of sale, or an irrevocable power of
Attorney, the stamp duty, if any, already paid and recovered on the
agreement of sale or an irrevocable power of Attorney which is deemed
to be a conveyance, shall be adjusted towards the total duty leviable
on the conveyance. |
|
| Explanation II- For the purposes of this Article, the expression
"premises" means any land or building or part of a building including
any flat, apartment, tenement, shop or warehouse therein and includes;-
(i) gardens, grounds and out houses, if any, apertaining to such building or part of a building, and
(ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof.
Explanation III- for the purpose of clause (d), the market value of share-
(a) in relation of the transferee company whose shares are listed and
quoted for trading on a stock exchange, means the market value of share
as on the appointed date mentioned in the scheme of amalgamation or
when appointed date is not so fixed, the date of order of the High
court.
(b) In relation to the transferee company, whose shares are not listed
or listed but not quoted for trading on a stock exchange means the
market value of the share issued or allotted with reference to the
market value of share of the transferor company,
(c) Where the transferee company and transferor company, whose shares
are not list or not listed but not quoted for trading on stock exchange
means the face value of the share issued or alloted with reference to
the face value of share of the transferee company. |
|
21.
| COPY OR EXTRACT, certified to be a true copy or extract by or by
order of any public officer and not chargeable under the law for the
time being in force relating to court fees.
| Twenty rupees. |
| Exemptions |
|
| (a) Copy of any paper which a public officer is expressly required by
law to make or furnish for record in any public office or for any
public purpose.
(b) Copy of, or extract from any register relating to births,
bapitisms, namings, dedications, marriages, tli-vorces, deaths or
burials. |
|
22.
| COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in respect of which the proper duty has been paid.
Exemption
Counterpart of any lease granted to cultivator when such lease is cxmpted from duty.
| The same duty as is payable on the original subject to a maximum of Fifty rupees. |
23.
| CUSTOMS BOND OR EXCISE BOND, that is to say, any bond given
pursuant to the provisions of any law for the time being in force or to
the directions of any officer of Customs or Excise for, or in respect
of, any of the duties of Customs or Excise or for preventing frauds or
evasions thereof or for any other matter or thing relating thereto. | Subject to a maximum of One hundred rupees, four rupees for every Rs. 100 or part thereof the amout of bond. |
| DECLARATION OF ANY TRUST,
See Trust (No. 58) |
|
24.
| 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 dock or port, in any
warehouse in which goods are stored, or deposited on rent or hire, or
upon any wharf, such instrument being signed by or on behalf of the
owner of such goods upon the sale or transfer of the property therein
when such goods exceed in value twenty rupees. | Twenty rupees |
| DEPOSIT OF TITLE - DEEDS-
See Agreement relating to Deposit of Title Deeds, Pawn or pledge (No. 6) |
|
| DISSOLUTION OF PARTNER-SHIP-
See Patnership (No. 44) |
|
| 25. | DIVORCE, Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. | Five hundred rupees |
| DOWER-Instrument of, See Settlement (No. 52)
|
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| DUPLICATE, See Counterpart (No. 22). |
|
