| 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 |
|
| (a) For the immediate purpose of being
filed or used in any Court or before an officer of any Court. |
Two rupees. |
| (b) In any other case. |
Five rupees. |
| Agreement or Memorandum of an Agreement |
|
| (a) if relating to the sale of a bill
of exchange. |
Sixty paise. |
| (b) 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. |
| (c) 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 |
|
| (a) where the amount does not ex ceed
Rs. 1,000. |
The same duty
as a Bond. |
| (b) 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 |
|
| (a) 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. |
| (b) if
it exceeds Rs. 1,000, for every additional Rs. 1 ,000 or part thereof. |
One rupee, fifty paise.
|
| (c) 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-- |
|
| (a) if the duty
with which the original instrument is chargeable does not exceed five
rupees. |
The same duty
as is payable on the original. |
| (b) 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 |
|
| (a) if the duty
with which the origi- |
One-half of the duty
|
| nal instrument is chargeable |
payable on the origi- |
| does not exceed ten rupees . |
nal. |
| (b) in
any other case. |
Six rupees. |
| Letter of Allotment of Shares |
Fifty rupees. |
| Letter of Licence |
Thirty rupees. |
| Memorandum of Association of a company-- |
|
| (a) if accompanied by Articles of Association
under section 26 of |
Two hundred rupees. |
| the Companies Act, 1956. |
|
| (b) if
not so accompanied. |
Five hundred rupees. |
| Notarial Act |
Three rupees, fifty paise. |
| Note or Memorandum |
|
| (a) of any goods exceeding in value
twenty rupees. |
One rupee. |
| (b) 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 -- |
|
| (a) where the capital of the partner-
ship does not exceed Rs. 4,000. |
The same duty
as a Bond. |
| (b) in
any other case. |
Thirty-seven rupees, fifty
paise. |
| Power of Attorney |
|
| (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 document. |
Three rupees.
|
| (b) when
authorising one person or more to act in a single transaction other
than the case mentioned in clause (a). |
Ten rupees. |
| (c) when
authorising not more than five persons to act jointly and severally
in more than one transaction or generally. |
Fifty rupees.
|
| (d) 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.
|
| (e) when
given for consideration and authorising the attorney to sell any immovable
property. |
Duty
as a convey ance. |
| (f) 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 |
|
| (a) 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. |
| (b) 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 |
|
| (a) when the amount secured
does not exceed Rs. 1,000. |
The same duty
as a Bond for the amount secured. |
|
|
| |
|
| (b) 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 -- |
|
| (a) 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. |
| (b) in any other case. |
The same duty
as a conveyance. |
| Trust-- |
|
| A.-- Declaration of, |
|
| (a) where the amount or value
does not exceed Rs. 10,000. |
The same duty as a Bond.
|
| (b) 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. |
