| Description of Instrument |
Proper Stamp-duty
|
26.
| EXCHANGE OF PROPERTY- Instalment of-
|
The same duty as is leviable on a conveyance under article 20 on the market
|
| | EXCISE BOND, See Customs Bond or Excise Bond (No. 23)
|
value of the property of the greatest value.
|
27.
| FURTHER CHARGE,- Instrument of, that is to say, any instrument imposing a further charge on mortgaged property-
| |
| |
(a) When the original mortgage is one of the description referred to in calcuse (a) of Article 36 (that is, with possession).
| The same duty as is leviable on a conveyance under Article 20 (a) for the amount of further charge secured by such instrument.
|
| |
(b) when such mortgage is one of the description referred to in clause (b) of Article 36 (that is, without possession)-
| |
| |
(i) if at the time of execution of the instrument of further charge possession of the property is given under such instrument.
|
Eight rupees for every Rs. 1 (X) or part thereof for the total amount
of the charge (including the original mortgage and any further charge
already made) less the duty already paid on such original mortgage and
further charge.
|
| |
7[(ii) if possession is not so given.
|
Subject to maximum of two lakhs rupees, two rupees for every hundered
rupees or part thereof, for the amount of the further charge secured by
such instrument."
|
28.
| GIFT-Instrument of not being a Settlement (No. 52) or Will or Transfer No. (56)
|
The same duty as is leviable on a conveyance under article 20 market
value of the property which is the subject-matter of the gift.
|
| | |
Provided that where an instrument of gift contains any provision for
the revocation of the gift the value of the property which is the
subject matter of the gift shall, for the purposes of duty, be
determined as if no such provision were contained in the instrument.
|
| | HIRING AGREEMENT or agreement for service. (See Agreement No. 5)
| |
29.
|
INDEMNITY BOND.
INSPECTORSHIP-DEED.
See Composition Deed (NO. 19)
|
Subject to maximum of 0ne hundred rupees, six rupees for every Rs. 100 or part thereof the amount secured.
|
30.
| LEASE, including an under lease or sub-lease and any agreement to let or sub -let.-
| |
| | (a) Where by 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.
| 8[One Rupee for every hundred rupees, or part thereof] or the whole amount payable or deliverable under such lease.
|
| |
(ii) Where the lease purports to be for a term of not less than one year but not more than three years;
|
8[Three Rupee for every hundred rupees, or part thereof] for the amount or value of the average annual rent reserved.
|
|
(iii) Where the lease purports to be for a term in excess of three years but not more than ten years; |
The same duty as is leviable on a conveyance under Article 20 for the amount or value of the average annual rent reserved.
|
| |
(iv) Where the lease purports to be tor a term in excess of ten years but not more than thirty years;
|
The same duty as is leviable on a conveyance under Article 20 for twice the amount or value of the average annual rent reserved.
|
| |
(v) Where the lease purports to be for a term in excess of thirty years but not more than ninety eight years;
|
The same duty as is leviable on a conveyance under Article 20 for
thrice the amount or value of the average annual rent reserved.
|
| |
(vi) Where the lease purports to be for a term in excess of ninety eight years;
|
The same duly as is leviable on a conveyance under Article 20 for five
times the amount or value of the average annual rent reserved.
|
| | (vii) Where the lease purports to be in perpetuity;
|
The same duty as is leviable on a conveyance under Article 20 for one
fifth of the whole amout or rents which would be paid or delivered in
respect of the first fifty years of the lease.
|
| | (viii) Where the lease does not purports to be for any definite term;
|
The same duty as is leviale on a conveyance under Article 20 for the
amount or value of the average annual rent which would be paid or
delivered for the first ten years if the lease continued so long.
|
| |
(b) where the lease is granted for a fine or premium or for money advanced or to be advanced and where no rent is reserved.
|
The same duty as is leviable on a conveyence under Article 20 for the
amount or value of such fine or premium or advances as set forth in the
lease.
|
| | (c) Where the lease is granted for a fine or premium or for money advanced or to be advanced in addition to rent reserved
| The same duty as is leviable on a conveyence under Article 20 for the
amount or value of such fine or premium or advance as set forth in the
lease, in addition to the duty which would have been payable on such
lease if no fine or premium or advance had been paid or delivered.
Provided that, in any case where an agreement to lease is stamped with
advalorem stamp required for a lease and a lease in pursuance of such
agreement, is subsequently executed, the duty on such lease shall not
exceed ten rupees.
|
| | (d) Where the lease relates to movable property.
|
Two rupees for every hundred rupees of pait thereof on the amount of
average annual rent plus the total amount of fine or premium or money
advanced or to be advanced, irrespective of the period for which such
lease or agreement to lease is executed.
|
| |
Explanation I | |
| |
Rent paid in advance shall be deemed to be premium or money advanced
within the meaning of this article unless it is specifically provided
in the lease that rent paid in advance will be set off towards the last
instalment or instalments of rent.
| |
| | Explanation II | |
| |
When a lessee undertakes to pay any recurring charge such as Government
revenue, landlord's share of ceses, or the owner's share of municipal
rates of taxes, which is by law recoverable from the lessor, the amount
so agreed to be paid by the lessee, shall be deemed to be part of the
rent.
| |
2[30A.
|
LEAVE AND LICENCE AGREEMENTrelating to immovable property other than the residential property.
|
Fifty paise for every hundred rupees or part thereof on the whole
amount payable or deliverable plus the total amount of fine or premium
or money advanced or to be advanced irrespective of the period for
which such leave and licence agreement is executed.]
|
31.
| LETTER OF ALLOTMENT OR RENUNCIATION OF SHARES, in any company or
proposed company, or in respect of any loan to be raised by any compnay
or proposed compnay. |
Two rupee.
|
| | See also Certificate or other Document (No. 18)
| |
|
32. | LETTER OF GUARANTEE.
|
Sixty rupees.
|
33.
| LETTER OF LICENCE, that is to say, any agreement between a debtor
and his cerditors, that the latter shall, for a specified time, suspend
their claims and allow the dedtor to carry on business at his own
discretion. |
Fifty rupees. |
|
34. |
MARRIAGE REGISTRATION
|
Two hundred and fifty rupee
|
35.
|
MEMORANDUM OF ASSOCIATION OF A COMPANY.
| |
| |
(a) if accompanied by articles of association under section 26 of the Companies Act, 1956. (I of 1956)
|
one thousand rupees.
|
| |
(b) if not so accompanied Exemption
|
The same duty as is leviable on article of Association under Article 12 according to the share capital of the company.
|
| |
Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956 (1 of 1956.)
| |
36.
| MORTGAGE-DEED, not being an Agreement relating to Deposit of
Title-Deeds, Pawn or Pledge (No. 6), Botomry Bond (No. 15), Mortagage
of a Corp (No. 37), Respondentia Bond (No. 50) or Security Bond (No.
51),
| |
| | (a) when possession of the property or any part of the property
comprised in such deed is xxxx given, or is agreed to be given, by the
mortgagor. Clause (b) & Explanation up to 31-7-98
|
The same duty as is leviable on a conveyance under clause (a) of Article 20 for the amount secured by such deed.
|
| | (b) When possession of the property or any part of the property
comprised in such deed is not given or not agreed to be given.
|
Subject to maximum of rupees two lakhs, two rupees for every hundered
rupees or part thereof for the amount secured by such deed."
|
| | Explanation- A mortgagor who gives to the mortgage 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.clause (b) & Explanation w.e.f. 1-8-98.
| |
| | (b) When possession of the property or any part of the property
comprised in such deed is not given or not agreed to be given,-
| |
| | (i) in the case of such deed executed by the Industrial Undertaking
in favour of any Financial Institution for borrowing loans from such
Institutions
|
Subject to maximum of rupees two lakhs, two rupees for every hundred rupees or part thereof for the amount secured by such deed.
|
| | (ii) in any other case
|
Three rupees for every one hundred rupees or part thereof for the amount secured by such deed.
|
| | Explanation I- A mortgagor who gives to the mortgage 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
Article9[xxx]
| |
| | (c) 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. | Five mpees for every sum Rs. 1000 secured or part thereof.
|
| | Exemptions
(1) Instrument executed by persons taking advances under the Land
Improvement Loans Act, 1883 (XIX of 1883.) or the Agriculturists’ Loans
Act, 1884, (XII of 1884.) or by their sureties as security for the
repayment of such advances.
(2) Letter of hypothecation accompanying a bill of exchange.
| |
| 37. | MORTGAGE OF A CROP, including any instrument evidencing an agreement to
secure the repayment of a loan made upon any mortgage of a crop whether
the crop is or is not in existence at the time of mortgage- |
|
| | (a) when the loan is repayable not more than three months from the date of the instrument, | Twenty five paise for every sum of Rs. 100 or part thereof secured by such mortgage.
|
| | (b) When the loan is repayable more than three months but not more than eighteen months from the date of the instrument. | One rupee for every sum of Rs. 100 or part thereof secured by such mortgage.
|
38.
| NOTARIAL ACT, that is to say, any instrument, endorsement, note,
attestation, certificate or entry not being a Protest (No. 46) made or
signed by a Notary in the execution of the duties of his office, or by
any other person lawfully acting as a Notary. | Twenty rupee.
|
| | See also Protest of Bill or Note (No. 46) | |
39.
| NOTE OR MEMORANDUM, sent by a Broker or Agent to his principal
intimating the purchase or sale on account of such principal- | |
| | (a) of cotton moulding cotton pods or Kapas (Unginned Cotton) | Twenty five paise for every unit of transaction or part thereof
|
| | (b) of bullion or specie | (a) Ten paise for every unit of 10 kilograms of silver or part thereof.
(b) Forty paise for every unit of 1 kilogram of gold or part thereof.
(c) Seventy five paise for every unit of 250 sovereings or part thereof.
|
| | (c) of oil-seeds | Such rate not exceeding-
(i) Fifty paise for every 5,000 kilograms of oil seed or part thereof, where the unit is 5,000 kilograms, or
(ii) One rupee for every 10,000 kilograms of oilseeds 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 units is 25,000 kilograms, as may be specified by the State
Government by notification in the official Gazette.
|
| | (d) of yarn of any kind, non-mineral oil or spices of any kind. | (1) In the case of yarn and spices, such rate not exceeding one rupee
for every Rs, 2,500 or part thereof 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 kilogram,s or
(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 every 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 or part thereof where the unit is 25,000 kilograms.
as may be specified by the State Government by notification in the Official Gazette,
|
| | (e) Of any other goods exceeding in value twenty rupees. | Fifty paise.
|
| | (f) of any share, scrip, stock bond, debenture stock or other
marketable security of a like nature exceeding in value twenty rupees,
not being a Government security.
|
(1) In the case of forward contracts relating to the purchase or sale
of securities, thirty five paise for every Rs. 5,000 or part thereof of
the value of the security at the time of its purchase or sale, as the
case may be.
(2) In any othercase, twenty paise for every Rs. 2,500 or part thereof
of the value of the security at the time of its purchase or sale, as
the case may be.
|
| | (g) of a Government security | Subject to a maximum of forty rupees, twenty five paise for every
10,000 rupees or part thereof of the value of the security at the time
of its purchase or sale, as the case may be.
|
| | Explanation- For the purpose of entry (a) of this Article unit of
transaction means the quantity of cotton weighing approximately 4,500
kilograms. | |
40.
| NOTE or ENTRY in records made or a LETTER written BY CREDITOR,
relating to the deposit of title deeds to serve as evidence of the
title to any property whatsoever (other than marketable security) where
there is no agreement of memorandum of agreement relating to deposit of
such title deeds. |
The same duty as AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS (No. 6)
|
41.
| NOTE FOR PROTEST BY THE MASTER OF A SHIP- See also protest by the Master of a ship (No. 47). |
Twenty rupees
|
42.
| ORDER FOR THE PAYMENT OF MONEY not being a Bill of Exchange within
the meaning of the INDIAN STAMP ACT, 1899. (II of 1899.)- | |
| (a) Where payable otherwise than on demand but not more than one year after date or sight.
(b) Where payable at more than one year after date or sight. | One rupee for every Rs. 1,000 or part thereof the amount of bill or note.
The same duty as a Bond (No. 14) for the same amount.
|
43.
| PARTITIONED- Instrument of as defined by section 2(m). | The same duty as a Bond (no. 14) for the amount of the market value of
the separated share of shares of the property. N.B. : The largest share
remaining, after the property is partitioned (or, if there are two or
more shares of equal value and not smaller than any of the other
shares, than one of such equal shares) shall be deemed to be that from
which the other shares are separated;
Provided always that-
(a) when an instrument of partition containing an agreement to divide
property in severally is executed and a partition is effected in
pursuance of such agreement, the duty chargeable upon the instrument
effecting such partition shall be reduced by the amount of duty paid in
respect of the first instrument, but shall not be less than ten rupees:
(b) where land is held on Revenue Settlement for a period not exceeding
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;
(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 stamped with the stamp 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 instrument shall not
exceed ten rupees. |
44.
| PARTNERSHIP
(1) Instrument of-
| Subject to a maximum of two thousand rupees, two hundred rupees for
every Rs. 10, 000 or part thereof of the amount of the capital of
partnership, [up to 31-7-98]
|
|
| From 1-8-98...
|
| (1) Instrument of-
|
Subject to a minimum of five hundred rupees and maximum of five
thousand rupees, one rupee for every one hundred rupees or part thereof
of the amount of capital of partnership
|
| (2) (a) Alteration in the constitution of the partnership in
consequence of increaee of the capital of the partnership, Instrument of
|
A Sum equal to the duty that would have been leviable under clause (I)
as though capital of the partnership had been, when the partnership was
formed, equal to the capital so in-creased, less sura already paid
under clause (1).
|
| (b) Alteration in the constitution of the partnership in consequence of
any reason other than that referred to in sub-clause (a), Instrument of
|
two hudndred rupees
|
| (3) Dissolution of-
(a) where any immovable property is taken as his share on dissolution
of partnership by a partner other than a partner who brought that
property as his share or contribution to partnership.
(b) in any other case. |
The same duty as is leviable on conveyance under Article 20 for the
market value of such property or one hundred rupees, whichever is more.
Two hundred rupees.
|
45.
| POWER OF ATTORNEY- as defined by section 2(r), not being a proxy- | |
| (a) 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 documents;
|
One hundred rupees.
|
| (b) When required in suits or proceedings under the Presidency Small Cause Courts Act, 1882; (XV of 1882)
| One hundred rupees.
|
| (c) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a);
|
One hundred rupees.
|
| (d) when authorising not more than five persons to act jointly and severally in more than one transaction or generally; |
One hundred rupees.
|
| (e) 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.
|
| (f) when given for consideration and authorising the attorney to sell any immovable property.
| The same duty as is leviable on a conveyance under Article 20 for the
amount of the consideration or, as the case may be, the market value of
the immovable property whichever is greater;
|
| "(g) When given to a promoter or developer; by whatever name
called, for construction on; or development of, or sale or transfer (in
any manner whatsoever) of, any immovable property. | One rupee for every hundred rupees or part thereof of the market value
of the property which is the subject matter of such power of attorney.
Provided that the provisions of section 32A shall mutatis mutandis
apply to such instrument of power of attorney as they apply to a
Conveyance under that section:
Provided further that when proper stamp duty is paid under clause (ga)
of article 5, on an agreement or records thereof or memorandum of an
agreement executed between the same parties and in respect of same
property, the duty chargeable under this clause shall be rupees one
hundred.;
|
| (h) iny any other case
| one hundred rupees for each person authorised.
|
| Explanation I: For the purposes of this article, more persons than
one when belonging to the same firm shall be deemed to be one person.
Explanation -II: The term "registration' ' includes every operation
incidental to registration under the Registration Act, 1908. (XVI of
1908)
Explanation -III: Where under clause 10[(f)] duty has been paid on the
power of attorney, and a conveyance relating to that property is
subsequently executed in persuance of the power of attorney between the
executant of the power of attorney, and the person in whose favour it
is executed, the duty on conveyance shall be the duty calculated on the
market value of the property reduced by duty paid on the power of
attorney. | |
46.
| PROTEST OF BILL, OR NOTE, that is to say, any declaration in
writing made by a Notary or other person lawfully acting as such,
attesting the dishonour of Bill of Exchange or promissory note. | Twenty rupees.
|
47.
| PROTEST BY THE MASTER OF A SHIP, that is to say, any declaration of the
particulars of her voyage drawn up by him with a view to the adjustment
of losses or the calculation of averages, and evey declaration in
writing made by him against the charters or the consignees for not
loading or unloading the ship when such declaration is attested or
certified by a Notary or other person lawfully acting as such.
See also Note of Protest by the Master of a ship (No. 41). | Twenty rupees.
|
48.
| RECONVEYANCE OF MORTGAGED PROPERTY- | Subject to a miximum of 0ne hundred rupees six rupees, for every Rs.
100 or part thereof of the consideration for which the property was
mortgaged.
|
49.
| RELEASE, that is to say, any instrument (not being such a release
as is provided for by section 24) whereby a person renounces a claim
upon another person or against any specified property. | Subject to a maximum One hundred rupees six rupees for every Rs. 100 or part thereof of the amount or value of the claim.
|
50.
| RESPONDENTIA BOND that is to say, any instrument securing a loan on
the cargo laden or to laden on board a ship and making repayment
contingent on the arrival of the cargo at the port of destination. | The same duty as a Bond (No. 14) for the amount of the loan secured.
|
| REVOCATION of any trust or Settlement See Settlement (No. 52); Turst (No. 58)
| |
| 51. | SECURITY BOND OR MORTGAGE-DEED executed by way of security for the
due execution of an office, or to account for money or other property
received by virtue thereof or executed by a surety to secure the due
performance of a contract | Subject to a maximum of Sixty rupees six rupees for every Rs. 100 or part thereof of the amount secured.
|
| Exepmtions: Bond or other instrument, when executed- | |
| (a) 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 obejct of public utility shall not be less than a
specified sum per mansem; | |
| (b) under the rules made by the State Government under section 76 of the Bombay Irrigation Act, 1879; (Bom Vn of 1879.) | |
| (c) Executed by person taking advances under the Land Improvement
Loans Act, 1883, (XIX of 1883.) or the Agriculturists' Loan Act, 1884
(XII of 1884.) or by their sureties as secutiry for the repayment of
such advances; | |
| (d) executed by officers of the Government or their sureities to
secure the due execution of an office or the due accounting for money
or other property received by virtue thereof. | |
| 52. | SETTLEMENT- | |
| A.- Instrument of (Including a deed of dower)- | |
| (i) where the settlement is made for a religious or charitable purpose. | The same duty as a Bond (No. 14) for a sum equal to the amount or, as the case may be, the market value of the property settled.
|
| (ii) in any other case, | The same duty as is leviable on a conveyance under Article 20 for the
amount or, as the case may be, the market valure of the property
settled;
|
|
| Provided that where an agreement to settle is stamped with the stamp
required for an instrument of settlement and an instrument of
settlement in
pursuance of such Agreement is subsequently executed, the duty on such instrument shall not exceed the ten rupees ;
Provided farther that where an instrument of settlement contains any
provision for the revocation of the settlement, the amount or, as the
case may be, the market value of the property settled shall, for the
purpose of duty, be datermined as if no such provision were contained
in the instrument.
|
| Exemption | |
| Deed of dower executed on the occasion of a marriage between Muham-madans. | |
| B-Revocation of- | |
| (i) In resepct of settlement described in A (i) above. | The same duty as a Bond (No.14) for a sum equal to the amount or, as
the case may be, the market value of the property concerned but not
exceeding twenty rupees.
|
| (ii) in respect of" settlement described in A (ii) above. | The same duty as is leviable on a conveyance under Article 20 for the
amount or, as the case may be, the market value of the property
concerned but not exceeding twenty rupees.
|
53.
| SHARE WARRANTS to bearer issued under the Companies Act, 1956. (1 of 1956.) |
The same duty as a Bond (No.14) for the same amount.
|
| Exemption: | |
| Share-warrant when issued by a company in pursuance of the provisions
of section 114 of the Companies Act, 1956, (I of 1956) to have effect
only upon payment as composition for that duty, to (he Collector of
Stamp Revenue, of-
(a) One and a half per centum of the whole subscribed capital 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 capital - one and a
half per centum of the additional capital so issused. | |
| SCRIP, See Cerifaicate (No. 18)
| |
54.
| SHIPPING ORDER for or relating to the conveyance of goods on board on any Vessel. |
Fifty paise.
|
55.
| SURRENDER OF LEASE-
|
Subject to a maximum of One hundred rupees, the duty with which such lease chargeable.
|
| Exemption: | |
| Surrender of lease, when such lease is exempted from duty. | |
56.
| TRANSFER (whether with or without consideration)- | |
| (a) of debentures, being marketable securities whether the
debenture is liable to duty or not except debentures provided for by
section 8 of the Indian Stamp Act, 1899. (II of 1899.) |
Subject to a maximum of ten thousand rupees, One rupees for every Rs. 100 or part thereof of the face amount of the debenture.
|
| Explanation- For the purpose of this clause, the term "debenture' includes debenture stock. | |
| (b) of any interest secured by bond, mortgage - deed or policy of insurance.
(c) of any property under the Administrators General Act, 1963 (45 of 1963) section 22.
(d) of any trust property without consideration from one trustee to another trustee or from a trustee to a beneficiary. | The same duty as a Bond (No. 14) for such amount or value of the
interest as set forth in the transfer subject to u maximum of fifty
rupees.
Filty rupees.
The same duty as a Bond (No. 14) on the market value of the property held on trust subject to a maximum of fifty rupees.
|
|
Exemptions | |
|
Transfer by endorsement –
(a) of a bill of exchange, cheque of promissory note;
(b) of a bill of lading, delivery order, warrant for goods or other mercantile document of title of goods;
(c) of a policy of insurance;
(d) of securities of the Central Government.
| |
57.
| TRANSFER OF LEASE by way of assignment and not by way of under
lease. Or way of decree or final order passed by any civil court or any
Revenue officer
Exemption
Transfer of any lease exempt from duty.
|
The same duty as is leviable on a conveyance under Article 20)(a) for
the amount of consideration for the transfer, or as the case may be
market value of the immovable property which ever is greater
|
58.
|
TRUST- | |
| A. Declaration of - of, or concerning any property when made by any writing not being a will. | The same duty as a Bond (No. 14) for a sum equal to the amount or
market value of the property which is the subject-matter of the trust
but not exceending one hundred rupees.
|
| B. Revocation of - of, or concerning, any property when made by any instrument other than a will. |
The same duty as a Bond (No. 14) for a sum equal to the amount or
market value of the property which is the subject- matter of the trust,
but not exceeding fifty rupees.
|
| (See also Settlement (No. 52))
| |
| VALUATION, SEE Appraisement (No. 10) | |
59.
| WARRANT FOR GOODS, that is to say, any instrument evidencing the
title of any person therein named, or his assigns, or the holder
thereof, to the property in any goods lying in or upon any dock,
warehouse or wharf, such instrument being signed or certified by or on
behalf of the person in whose custody such goods may be. | One rupees.
|
