1.
| ACKNOWLEDGEMENT of--
(1) a debt 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, and the amount or value of such debt--
| |
| | (a) exceeds rupees 100 but does not exceed rupees 1,000;
| Twenty paise.
|
| | (b) exceeds rupees 1,000 but does not exceed rupees 5,000;
| Fifty paise.
|
| | (c) exceeds rupees 5,000 but does not exceed rupees 10,000; and,
| One rupee.
|
| | (d) for every rupees 10,000 or part thereof in excess of rupees 10,000.
|
One rupee subject to a maximum of fifty rupees
|
| | (2)
a letter, article, document, parcel, package or consignment, of any
nature or description whatsoever or by whatever name called, given by a
person, courier company, firm or body of persons whether incorporated
or incorporated to the
Sender of such letter, article, document, parcel, package or consignment
STAMPS TO BE USED -- Adhesive u/s 11
| One rupee for every rupees one hundred or part thereof of the amount charged therefore;
|
2.
|
ADMINISTRATION BOND, including a bond given under section 6
the Government Savings Banks Act, 1873(V of 1873) or the Indian
Succession Act, 1925, XXXIX of 1925)--
(a) where the amount does not exceed rupees 2,500;
| The same dutyas Bond (Article 13) for such amount.
|
| |
(b) in any other case.
STAMPS TO BE USED -- Non-Judicial Stamp Paper (NJ) under
Rule 6 or Impressed Label/Special Adhesive Stamp Affixed by
Proper Officer under Rule 11.
| Fifty rupees
|
3.
|
ADOPTION
DEED, that is to say, any instrument (other than a Will) recording an
adoption or conferring or purporting to confer an authority to adopt.
STAMPS
TO BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11.
|
1[Two hundred rupees.]
|
4.
| AFFIDAVIT,
that is to say, a statement in writing purporting to be a statement of
facts, signed by the person making it and confirmed by him on oath or,
in the case of persons by law allowed to affirm or affirm or declare
instead of swearing, by affirmation.
Exemptions
Affidavit or declaration in writing when made --
(a) as a condition of enrolment under the Air Force Act, 1950, (XLV
of 1950) the Army Act, 1950 (XLVI of 1950) or the Navy Act,
1957 (LXII of 1957);
(b) for the immediate purpose of being filed or used in any Court or
before the officer of any Court; or
(c) for the sole purpose of enabling any person to receive any
pension or charitable allowance.
STAMPS
TO BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11.
|
Twenty rupees.
|
5.
|
AGREEMENT OR ITS RECORDS OR MEMORANDUM OF AN AGREEMENT--
| |
|
(a)
if relating to the sale of a bill of exchange;
|
One rupee for every rupees 10,000 or part thereof.
|
|
(b)
if relating to the purchase of sale of a Government security;
| One
rupee 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
subject to a maximum of rupees one thousand.
|
|
(c)
if relating to the purchase or sale of shares, scrips, stocks, bonds,
ebentures, debenture stocks or any other marketable security of a like
nature in or of any incorporated company or other body corporate--
| |
|
(i) when such agreement or
|
One
rupee 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.
|
| (ii) in any other case;
| One
rupee 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.
|
| (d)
if relating to the purchase or sale of cotton;
|
One rupee for every unit of transaction of 4500 kilograms or part thereof.
|
|
(e)
if relating to the purchase or sale of bullion or species;
|
a. One rupee for every unit of 50 kilograms of silver or part thereof.
b. One rupee for every unit of 1 kilogram of gold or part thereof.
c. One rupee for every unit of 100 sovereigns or part thereof.
|
|
(f)
if relating to purchase or sale of oil seeds; |
One rupee for every 10,000 kilograms of oil seeds, or part thereof. |
| (g)
if relating to the purchase or sale of yarn of any kind, non-mineral oils or spices of any kind;
|
One
rupee for every Rs. 10,000 or part thereof of the value of yarn of any
kind, non-mineral oils or spices of any king, as may be specified by
the State Government by notification in the Official Gazette. |
| | (g-a)
| if relating to giving authority or power to a promoter or a
developer, by whatever name called, for construction on, development of
or, sale or transfer (in any manner whatsoever) of, any immovable
property
|
Five rupees for every five hundred rupees or part thereof of the market value of the property:
Provided that, the provisions of section 32A shall, mutatis mutandis,
apply to such agreement, records thereof or memorandum, as they apply to an instrument under that section:
Provided
further that, if the proper stamp duty is paid under clause (g) of
article 48 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 one hundred rupees.
|
| |
(g-b)
|
Omitted
| |
| | (g-c)
|
Omitted
| |
| |
(g-d)
| if
relating to transfer of tenancy of immovable property, for every square
metre of the area of the tenanted property the right of tenancy in
which is the subject matter of transfer and situated Within the limits
of--
| |
| | |
(i) the Municipal Corporation of Greater Bombay--
| |
| | |
(A) for the purpose of non-residential use of any nature whatsoever;
|
2[Two thousand rupees].
|
| | |
(B) for the purpose of residential use;
|
3[Two hundred rupees.]
|
| | |
(ii) the Municipal Corporations of the Cities of Thane, Pune, Nagpur and Navi Mumbai--
| |
| | |
(A) for the purposes of non-residential use of any nature what-soever;
|
4[One thousand rupee].
|
| | |
(B)
for the purpose of rsidential use; any Municipal Corporations other
than those Municipal Corporations mentioned in columns (i) and (ii)--
|
5[One hundred rupees].
|
| | 6[(iii)
| | |
| | | (A) for the purpose of non-residential use of any nature whatsoever;
|
Four hundred rupees.
|
| | | (B) for the purpose of residential use;
|
fifty rupees.]
|
| |
(g-e)
|
if relating to hire-purchase
Explanation I. -- Omitted
Explanation II. -- Omitted
|
Same dutyas is payable under Article 36.
|
| |
(h)
|
if not otherwise provided for.
|
Twenty rupees.
|
| | Exemptions
Agreement or its records or Memorandum of Agreement--
(a) for or relating to the purchase of sale of goods or merchandise
exclusively, not being an agreement or memorandum of agreement
chargeable under entry (d), entry (e), entry (f) or entry (g) of
this Article or a note or memorandum chargeable under Article 43;
(b) Omitted
(c) Omitted
AGREEMENT TO LEASE : See Lease (Article 36).
STAMPS TO BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6
or Impressed Label/Special Adhesive Stamp affised by Proper Officer
under Rule 11.
for Art. 5 (g-a) & (g-d)
for Art. 5 (a) to (g) adhesive under section 11
for Art. 5 (h) impressed stamp under Rule 6
| |
6.
| AGREEMENT
RELATING TO DEPOSIT OF TITLE DEEDS, PAWN, PLEDGE, OR HYPOTHECATION,
that is to say, instrument evidencing an agreement relating to--
| |
*10
| [(1)
| The
deposit of title deeds or instrument constituting or being evidence of
the title to any property 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 loanor an existing or
future debt--
| The same dutyas is leviable on a mortgage deed underclause (b) of Article 40.
|
| | (2) | The
pawn, pledge, or hypothecation of movable property, where such pawn,
pledge or hypothecation has been made by way of security for their
repayment of money advanced or to be
advanced by way of loan or an existing or future debt--
| The same dutyas is leviable on a mortgage deed under clause (b) of Article 40
|
| | 11
[Explanation I.--For the purposes of clause (1) of this Article,
notwithstanding anything contained in any judgment, decree or order of
any court or order of any authority, any letter, note, memorandum or
writing relating to the deposit of title deeds whether written or made
either before or at the time when or after the deposit of title deeds
is effected, and whether it is in respect of the security for the first
loan or any additional loan or loans taken subsequently, such letter,
note, memorandum or writing shall, in the absence of any separate
agreement or memorandum of agreement relating to deposit of such title
deeds, be deemed to be an instrument evidencing an agreement relating
to the deposit of title deeds.]
Exemption
(1) Omitted
(2)
Letter of hypothecation accompanying a bill of exchange. 12
[Explanation II]-- For the purposes of this Article, the maximum duty
of ten lakh rupees shall be leviable for a single instrument involved
in a one time transaction. Instrument of other or subsequent
transaction in respect of the same property or of renewal clause in the
same instrument shall be treated as a fresh instrument.]
STAMPS
TO BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affised by Proper Officer under Rule 11.
| |
7.
| APPOINTMENT IN EXECUTION OF A POWER; where made by any writing not being a will--
| |
| | (a) of trustees.
| One hundred rupees.
|
| | (b) of property movable or immovable.
| Two hundred and fifty rupees.
|
| | STAMPS
TO BE USED -- Non-Judicial StampPaper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affised by Proper Officer under Rule 11.
| |
8.
| APPRAISEMENT OR VALUATION, made otherwise than under an order of the court in the course of a suit.
Exemption
(a)
Appraisement on 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.
STAMPS
TO BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affised by Proper Officer under Rule 11.
| Same dutyas per Bond (Article 23) subject to maximum of fifty rupees.
|
9.
| APPRENTICESHIP
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, not being of article of clerkship
(Article 11).
Exemption
Instrument of apprenticeship
executed under the Apprentices Act, 1961, or by which a person is
apprenticed by or at the charge of any public charity.
STAMPS TO
BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affised by Proper Officer under Rule 11.
| Fifty rupees.
|
10.
| ARTICLES OF ASSOCIATION OF A COMPANY--
Where the Company has no share capital or nominal share capital or increased share capital.
Exemption
Articles
of any association not formed for profit and registered under section
25 of the Companies Act, 1956 See also Memorandum of Association of a
Company (Article 39).
STAMPS TO BE USED -- Non-Judicial Stamp
Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp
affised by Proper Officer under Rule 11.
No. Mundrak.
1094/2229/CR-450-Mi, dated 2nd August, 1994 -- In exercise of the
powers conferred by clause (a) of section 9 of the Bombay Stamp Act,
1958 (Bom. LX of 1958), the Government of Maharashtra, having satisfied
that it is necessary to do so in the public interest, hereby reduces,
with effect from the 1st August, 1994,the maximum duty chargeable on
Articles of Association of a Companyunder Article 10 of Schedule I of
the said Act, to Rs. Twenty-five lakhs.
| One thousand rupees for every rupees 5,00,000 or part thereof, 7[subject to a maximum of Rs. 50,00,000].
|
11.
| ARTICLES
OF CLERKSHIP or contract whereby any person first becomes bound to
serve as a clerk in order to his admission as an Attorney in any High
Court
ASSIGNMENT, See Conveyance (Article 25), Transfer (Article 59) and Transfer of lease (Article 60), as the case may be.
ATTORNEY, See entry as an Attorney (Articles 31) and Power of Attorney (Article 48).
AUTHORITY TO ADOPT, See Adoption Deed (Article 3).
STAMPS
TO BE USED -- Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed
Label/Special Adhesive Stamp affised by Proper Officer
under Rule 11.
| Seven hundred and fifty rupees.
|
| 12. | AWARD,
that is to say, any decision in writing by an arbitrator or umpire, on
a reference made otherwise than by an order of the Court in the course
of a suit, being an award made as a result of a within agreement to
submit, present or future differences to Arbitration but not being an
award directing a partition-- |
|
| (a) on the amount of value of the property to which the award relates as set forth in award. | The same dutyas Bond (Article 13), subject to a maximum of One hundred rupees. |
| (b) in any other case. | One hundred rupees. |
| Exemption
Award
under section 18 of the Bombay Hereditary Offices Act, 1874 (Bom III of
1874) or section 330 of the Maharashtra Municipalities Act, 1965 (Mah.
XL of 1965).
STAMPS TO BE USED -- Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. |
|
| 13. | BOND
not being a debenture and not being otherwise provided for by any
provisions of this Act (whether or not such provisions relate to any
particular types of Bonds), or by the Bombay Court-fees Act, 1959 (Bom.
XXXVI of 1959) for every rupees five hundred or part thereof.
Exemption
Bond
when executed by any person for the purpose of guaranteeing that the
local income derived from private subscriptions or a charitable
dispensary or hospital or any other object of public utility shall not
be less than a specific sum per mensem.
STAMPS TO BE USED -- Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. | 13[Five rupees.] |
| 14. | BOTTOMRY
BOND, that is to say, any instrument whereby the master of a seagoing
ship borrows money on the security of the ship to enable him to
preserve the ship or prosecute her voyage.
STAMPS TO BE USED -- Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. | The same dutyas a Bond (Article 13) for the same amount. |
| 15. | CANCELLATION--Instrument of, if attested and not otherwise provided for.
Exemption
Instrument revoking a Will.
STAMPS TO BE USED -- Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. | 8[One hundred rupees.] |
| 16. | 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 Revenue Court, or Collector or other Revenue Officer or any
other officer empowered by law to sell property by public auction.
STAMPS TO BE USED -- Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. | The
same dutyas is leviable on a Conveyance under clause (a), (b) (c), or
(d) as the case may be, of Article 25 on the market value of the
property. |
| 17. | CERTIFICATE OR OTHER DOCUMENT,
evidencing the right or title of the holder thereof, or any other
person either to any shares, scrip or stock in or of, any incorporated
company or other body corporate, or to become proprietor of shares,
scrop or stock in or of, any such company or body.
See also Letter of Allotment of Shares (Article 37);
Explanation.- For the purpose of this Article, the value of shares, scrip or stock includes the amount of premium, if any.
STAMPS TO BE USED -- Adhesive Stamp (Section 11). In Case Duty Exceeding Re. 1 by Impressed Stamp Fixed by Proper Officer | One rupee for every one thousand rupees or a part thereof, of the value of the shares, scrip or stock. |
| 18. | CHARTER-PARTY, that is to say, any instrument (except an agreement for the hire of tug steamer) whereby a vessel or some
specified
principal part thereof is let for the specified purposes of the
charterer, whether it includes a penalty clause or not.
STAMPS TO BE USED -- Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. | Twenty rupees |
| 19. | (1) | CLEARANCE
LIST relating to the transactions for the purchase or sale of
Government securities submitted to the clearing house of a stock
exchange. | The sum of duties payable under Article 5(b)
or 43(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,
scrip, 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 stock exchange
recognized under the Securities Contracts (Regulation) Act, 1956,
(XLIII of 1956). | The sum of duties payable under Article
5(c)(I) or 43(f) 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. |
| (3)
CLEARANCE LIST, relating to the transactions for the purchase or sale
of a share, scrip, stock, bond, debenture, debenture stock or other
marketable security of a like nature in or of an incorporated company
or body corporate, submitted to the clearing house of a stock exchange,
not recognised under the Securities Contract (Regulation) Act, 1956,
(XLIII of 1956). | The sum of duties payable under Article
5(c)(ii) or 43(f) 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 the case may be. |
| STAMPS TO BE USED -- Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. |
|
| 20. | CLEARANCE
LIST, relating to the transactions for the purchase or sale of cotton
submitted to the clearing house of a Cotton Association.
STAMPS TO BE USED - Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. | The
sum of duties payable under Article 5(d) or 43(a), as the case may be,
in respect of each of the entries in such list on the units of
transactions or part thereof. |
| 21. | 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 43(b), as the case may be,
in respect of each of the entries in such list on the units of
transactions or part thereof. |
| 22. | CLEARANCE
LIST, relating to the transaction for the purchase or sale of oil seeds
submitted to the clearing house of an Oil seed Association.
STAMPS TO BE USED - Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. | The
sum of duties payable under Article 5(f) or 43(c), as the case may be,
in respect of the entries in such list on the units of transactions or
part thereof. |
| 23. | CLEARANCE LIST, relating to
the transactions for the purchase or sale of yarn of any kind,
non-mineral oils or spices of any kind.
STAMPS TO BE USED - Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. | The
sum of duties payable under Article 5(g) or 43(d), as the case may be,
in respect of each of the entries in such list on the units of
transactions or parts thereof. |
| 24. | 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 provision 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. | 9[Two hundred rupees.] |
| STAMPS TO BE USED -- Non-Judicial StampPaper under Rule 6 or
Impressed Label/Special Adhesive Stamp affixed by Proper Officer
under Rule 11. |
|
