INDIAN STAMP ACT, 1899-12

Tue Jun 20 1899 | Procedural and Administration | Comments (0)

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Year : 1899

Amendment of Schedule 1-B.—In Schedule 1-B of the principal Act —

  • for the existing entry in Column 2 against Article 3, the following entry shall be substituted, namely :—

“Fifty rupees”,

  • for the existing entry in Column 2 against clause (a) of Article 4, the following entry shall be substituted, namely :—

“Two rupees”,

  • for the existing entry in Column 2 against clause (c) of Article 5, the following entry shall be substituted, namely :—

“Five rupees”,

  • for the existing table of rates below sub-clause (a) of clause (2) of Article 6, the following table shall be substituted, namely :—

 

Description of instrument

 

Proper stamp duty

 

 

Rs. P.

When the amount of the loan or debt does not exceed Rs. 200

.      .

1  00

When It exceeds Rs. 200 but does not exceed Rs. 400

.      .

2  00

When it exceeds Rs. 400 but does not exceed Rs. 600

.      .

3  00

When It exceeds Rs. 600 but does not exceed Rs. 800

.      .

4  00

 

When It exceeds Rs. 800 but does not exceed Rs. 1,000

.      .

5  00

When It exceeds Rs. 1,000 but does not exceed Rs. 1,200

.      .

6     00

When It exceeds Rs. 1,200 but does not exceed Rs. 1,600

.      .

8  00

When It exceeds Rs. 1,600 but does not exceed Rs. 2,500

.      .

12 50

When It exceeds Rs. 2,500 but does not exceed Rs. 5,000

.      .

25 00

When It exceeds Rs. 5,000 but does not exceed Rs. 7,500

.      .

37 50

When It exceeds Rs. 7,500 but does not exceed Rs. 10,000

.      .

50 00

When It exceeds Rs. 10,000 but does not exceed Rs. 15,000

.      .

75 00

When It exceeds Rs. 15,000 but does not exceed Rs. 20,000

.      .

100 00

When It exceeds Rs. 20,000 but does not exceed Rs. 25,000

.      .

125 00

When It exceeds Rs. 25,000 but does not exceed Rs. 30,000

.      .

150 00

and for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000

.      .

50 00

  • for the existing entry in Column 2 against clause (b) of Article 8, the following entry shall be substituted, namely :—

“Thirty-seven rupees and fifty paise”.

  • for the existing entry in Column 2 against Article 10, the following entry shall be substituted, namely :—

“Two hundred and twenty five rupees ”.

  • for the existing entry in Column 2 against clause (c) of Article 12, the following entry shall be substituted, namely :—

“Thirty-seven rupees and fifty paise”.

  • for the existing table of rates below Article 15, the following table shall be substituted, namely :—

 

Description of instrument

 

Proper stamp duty

Where the amount or value secured does not exceed Rs. 10

 

Forty-five paise.

Where it exceeds Rs. 10 but does not exceed Rs. 50

 

One rupees.

Where it exceeds Rs. 50 but does not exceed Rs. 100

 

Three       rupees       and seventy-five paise.

 

Where it exceeds Rs. 100 but does not exceed Rs. 200

 

Seven       rupees       and fifty paise.

Where it exceeds Rs. 200 but does not exceed Rs. 300

 

Eleven rupees and twenty-five paise.

Where it exceeds Rs. 300 but does not exceed Rs. 400

 

Fifteen rupees.

Where it exceeds Rs. 400 but does not exceed Rs. 500

 

Eighteen rupees and seventy-five paise.

Where it exceeds Rs. 500 but does not exceed Rs. 600

 

Twenty-two rupees, and fifty paise.

Where it exceeds Rs. 600 but does not exceed Rs. 700

 

Twenty-six rupees and twenty-five paise.

Where it exceeds Rs. 700 but does not exceed Rs. 800

 

Thirty rupees.

Where it exceeds Rs. 800 but does not exceed Rs. 900

 

Thirty-three rupee and seventy-five paise.

Where it exceeds Rs. 900 but does not exceed Rs. 1,000

 

Thirty-seven rupees and fifty paise.

and for every Rs. 500 or part thereof in excess of Rs. 1,000

 

Eighteen rupees and seventy-five paise.

(9) for the existing table of rates below Article 23, the following table shall be substituted, namely :—

 

 

Description of instrument

 

Proper stamp duty

Where the amount or value of the consideration of such conveyance

as set forth therein or the market value of the property which is the

subject of such conveyance, whichever is greater,

does not exceed Rs. 50

 

 

 

 

…………….

Rs. P

 

 

 

2  00

Where it exceeds Rs. 50 but does not exceed Rs. 100

…………….

7  50

Where it exceeds Rs. 100 but does not exceed Rs. 200

…………….

15     00

Where it exceeds Rs. 200 but does not exceed Rs. 300

…………….

22     50

Where it exceeds Rs. 300 but does not exceed Rs. 400

…………….

30     00

Where it exceeds Rs. 400 but does not exceed Rs. 500

…………….

37     50

Where it exceeds Rs. 500 but does not exceed Rs. 600

…………….

45  00

Where it exceeds Rs. 600 but does not exceed Rs. 700

……………

52  50

Where it exceeds Rs. 700 but does not exceed Rs. 800

……………

60  00

 

 

Where it exceeds Rs. 800 but does not exceed Rs. 900

……………

67  50

Where it exceeds Rs. 900 but does not exceed Rs. 1,000

……………

75  00

and for every Rs. 500 or part thereof in excess of Rs. 1,000

……………

37 50

  • for the existing entry in Column 2 against clause (ii) of Article 24 the following entry shall be

substituted, namely :—

“Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or sale-deed of agricultural land and the value of the subject matter of the original does not exceed one thousand rupees ; in any other case, five rupees.”

  • for the existing clause (a) in Column I of Article 25, the following clause shall be substituted, namely :—

“(a) if the duty with which the original instrument is chargeable does not exceed five rupees ;”.

  • for the existing entry in Column 2 against column (b) of Article 25, the following entry shall be

substituted, namely :— “Five rupees”.

  • for the existing clause (a) in Column 1 of Article 34-A, the following clause shall be substituted, namely :—

“(a) if the duty with which the original instrument is chargeable does not exceed ten rupees ;”

  • for the existing entry in column 2 against clause (b) of Article 34-A, the following shall be

substituted, namely :— “Five rupees”,

  • for the proviso below the existing entry in Column 2 against clause (c) of Article 35, the following proviso shall be substituted, namely ;

“Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required for lease, and a lease in pursuance of such agreement is subsequently executed the duty on such lease shall not exceed five rupees.”

  • for the existing entry in Column 2 against clause (a) of Article 39, the following entry shall be

substituted, namely :—

“One hundred rupees”.

  • for the existing entry in Column 2 against clause (b) of Article 39, the following entry shall be

substituted, namely :—

“Three hundred and twenty-five rupees”.

  • in Article 45, in Column 2, for the existing clause (a) of the proviso, the following clause shall be

substituted, namely :—

“(a) When an instrument containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition or upon the instrument recording, by way of declaration or otherwise, the terms of such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than five rupees ;”

  • for the existing clause (c) in Column 2 of Article 45, the following clause shall be substituted, namely :—

 

“(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, is stamped with the stamp required for any 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 five rupees.”,

  • for the existing entry in Column 2 against item “A”, sub-item (b) of Article 46, the following entry shall be substituted, namely:—

“One hundred and fifty rupees.”,

  • for the existing entry in Column 2 against Item “B” of Article 46, the following entry shall be

substituted, namely :—

“Thirty-seven rupees and fifty paise.”,

  • for the existing table of rates under Article 48, the following table shall be substituted, namely

:—

Description of instrument

Proper stamp duty

(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 ;

Two rupees and fifty paise.

(b) When authorizing one person or more to act in a single transaction other than the case mentioned in clause (a) ;

Five rupees.

(c) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally ;

Twenty rupees.

(d) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally ;

Forty rupees.

(e) When given for consideration and authorizing the attorney to sell any immovable property ;

The same duty as a conveyance (no. 23) of the consideration.

(f) in any other case ;

Five rupees for each person authorized.

  • for the existing entry in Column 2 against clause (b) of Article 54, the following entry shall be substituted, namely :—

“Seventy-five rupees.”

  • for the existing clause (a) below Article 55, the following clause shall be substituted, namely

:—

“(a) if the amount or value of the claim does not exceed Rs. 2,500 ;”

  • for the existing entry in Column 2 against clause (b) of Article 55, the following entry shall

be substituted, namely :—

“One hundred rupees.”,

 

  • for the existing entry in Column 2 against clause (b) of Article 57, the following entry shall be substituted, namely :—

“Thirty-seven rupees and seventy-five paise”,

  • for the existing proviso in Column 2 against Article 58, the following proviso shall be

substituted, namely :—

“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 five rupees”,

  • for the existing clause (a) in Column 1 of article 61, the following clause shall be substituted, namely :—

“(a) when the duty with which the lease is chargeable does not exceed thirty-seven rupees and seventy-five paise.”

  • for the existing entry in Column 2 against clause (b) of Article 61, the following entry shall be substituted, namely :—

“Thirty-seven rupees and seventy-five paise”,

  • for the existing item (i) of clause (c) in Column (1) of Article 62, the following item shall be

substituted, namely :—

“(i) if the duty on such bond, mortgage-deed or policy does not exceed thirty-seven rupees and seventy-five paise.”

  • for the existing entry in Column 2 against item (ii) below clause (c) of Article 62, the following entry shall be substituted, namely:—

“Thirty-seven rupees and seventy-five paise ;

Provided that, if by any one instrument the interest secured by several bonds, mortgage-deeds or policies of insurance is transferred the duty payable in respect of such instrument shall be the aggregate of the duties which would have been payable if separate instruments of transfer were executed in respect of each such bond, mortgage deed or policy of insurance.”

  • for the existing entry in Column 2 against Item “B” of Article 64, the following entry shall be substituted, namely :—

The same duty as a Bond (no. 15) for a sum equal to the amount or value of the property concerned but not exceeding seventy-five rupees.”.

[Vide Uttar Pradesh Act 20 of 1974, s. 6]

Insertion of new Article 38-A.— In Schedule I-B to the Indian Stamp Act, 1899, after Article 38, the following Article shall be inserted, namely :—

“38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959, —

 

  • Licence relating to following arms :—

 

(i) Revolvers or Pistols

Two thousand rupees

(ii) Rifles

One thousand five hundred rupees

(iii) DBBL Weapons

One thousand rupees

(iv) SBBL Weapons

One thousand rupees

(v) ML Weapons

Two hundred rupees

(B) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :—

(i) FORM XI

Ten thousand rupees

 

 

(ii)  FORM XII

(iii)  FORM XIII

Ten thousand rupees Five thousand rupees

(iv) FORM XIV

Three thousand rupees

(C) Renewal of licence relating to following arms :—

(i) Revolvers or Pistols

One thousand rupees

(ii) Rifles

Seven hundred fifty rupees

(iii) DBBL Weapons

Five hundred rupees

(iv) SBBL Weapons

Five hundred rupees

(v) ML Weapons

One hundred rupees

(D) Renewal of licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :—

(i) FORM XI

Three thousand rupees

(ii) FORM XII

Three thousand rupees

(iii) FORM XIII

Two thousand rupees

(iv) FORM XIV

One thousand rupees”

[Vide Uttar Pradesh Act 22 of 1998, s. 2]

Amendment of Article 1 of Schedule 1-B.— In Schedule 1-B to the principal Act. hereinafter referred to as the said Schedule, in Article 1 (Acknowledgement) in the Column relating to the "description of instrument" for the words "twenty rupees" the words "one thousand rupees", and in the column relating to the "Proper Stamp Duty" for the words "Fifty paise" the words "ten rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 11]

Substitution or Article 4 In the said Schedule, for Article 4 (Affidavit), the following Article shall be substituted, namely :—

"4 AFFIDAVIT, including an affirmation or Ten rupees declaration in the case of persons by law allowed affirm or declare instead of swearing.

Exemptions

Affidavit or declaration in writing when made—

  • as a condition of enrolment under the Army 1950. The Air force Act, 1950, or the Navy Act, 1957, or
  • for the sale purpose of enabling any person to receive any pension or charitable [Vide Uttar Pradesh Act 22 of 1998, s. 12]

Amendment of Article 5.— In the said Schedule, in Article. 5 (Agreement or Memorandum of an Agreement, —

  • in clause (a). in the column relating to the "proper stamp duty” for the words "Sixty naye paise" the words "ten rupee'. shall be substituted.
  • in clause (b) in the Column relating to the "proper stamp duty" for the words "forty five rupees, thirty naye paise for every 10,000” the words "One thousand rupees, ten rupees for every Rs. 20,000" shall be substituted.
  • for the existing clause (b-1), the following clauses shall be Substituted, namely :—

 

 

“(b-1) If relating to the sale of an immovable property where possession is not admitted to have been delivered nor is agreed to be delivered Without

executing the conveyance :

The same duty as on conveyance [No. 23 clause (a)] on one half of the amount of consideration as

set forth in the agreement."

Provided that when conveyance in pursuance of such agreement is executed. The duty paid under this clause in excess of the duty payable under clause (c) shall be adjusted towards the

total duty 'payable on the conveyance."

 

"(b-2) If relating to construction of a building on a land by a person other than the owner or lessee of such land and having a stipulation that after construction, such building shall be held jointly or severally by that other person and the owner or the lessee, as the case may be, of such land or that it shall be sold jointly or severally by them or that a part of it shall be held jointly or severally by them and the

remaining paid thereof shall be sold jointly or severally by them.

The same duty as a conveyance (No. 23 clause (a)] for a consideration equal to the amount or value of the land.

Explanations— For the purpose of this clause :—

  • the expression "land” shall include things attached to the earth, or permanently fastened to anything attached to the earth ;
  • the expression “lessee" shall mean a holder of a lease in perpetuity or for a perpetuity or for a period or thirty years or more.
  • the expression “” shall mean a building having more than one flat or office accommodation or both and the expression “flat” shall have the meaning assigned to it in the Uttar Pradesh Ownership of Flats Act, 1975.”

[Vide Uttar Pradesh Act 22 of 1998, s. 13]

Amendment of Article 6.—In the said Schedule, in Article 6 (Agreement relating to deposit of title, deeds pawn or pledge) in clause (2), for sub-clause (a). the following sub-clause be substituted, namely

:—

"(a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement :

For every Rs. 1000 or part thereof of the amount of loan or debt.    Twenty rupees

Explanation— For the purpose of clause (1) of this Article, any letter, note or memorandum or writing, relating, to the deposit of title deeds whether written or made before, or at the time of, or after, the deposit of title deeds is effected, and whether it is in respect of the first loan or any subsequent loan, such letter, note, memorandum or writing shall ; in the absence of any separate agreement relating to deposit of deeds, be deemed to be an instrument evidencing an agreement relating to the deposit of title deeds."

[Vide Uttar Pradesh Act 22 of 1998, s. 14]

Amendment of Article 9.— In the said Schedule, in Article 9 (Apprenticeship deed), in the column relating to the "proper stamp duty", for the words "Twelve rupees" the words "Twenty rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 15]

 

Amendment of Article 10.— In the said Schedule, in Article 10 (Articles of Association of a company), in the column relating to the “proper stamp duty” for the words “Three hundred rupees” the words “Five hundred rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 16]

Amendment of Article 12.— the said Schedule, in Article 12 (Award), in clause (b), in the column relating to the “proper stamp duty” for the words “One rupee and fifty naye paise” the words “Ten rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 17]

Insertion of new Article 12-A.—In the said Schedule after Article 12, the following Article shall be inserted, namely :—

 

 

“12-A. Bank Guarantee— Guarantee deed executed by a Bank as a surely to secure

Fifty rupees.

The due performance or a contract or the due discharge of a liability for every Rs.

1000 or part thereof.

 

[Vide Uttar Pradesh Act 22 of 1998, s. 18]

Substitution of Article 15.— In the said Schedule, for Article 15 (Bond), the following Article shall be substituted, namely :—

“15. BOND as defined by section 2(5) not being a Debenture (No. 27) and not being otherwise provided for by this Act, or by the Court Fees Act, 1870.

 

Where the amount or value secured does not exceed Rs. 100/-

Ten rupees

and for every additional Rs. 1,000 or part thereof in excess Rs. 1,000/-

Seventy rupees

[Vide Uttar Pradesh Act 22 of 1998, s. 19]

Amendment of Article 17.— In the said Schedule, in Article 17 (cancellation), in the column relating to the "proper stamp duty", for the words "Twenty-five rupees" the words "one hundred rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 20]

Amendment of Article 18.—In the said Schedule, in Article 18 (certificate of sale), in the column relating to the "proper stamp duty", for the words and figure “No. 23” the words and figure "No. 23 clause (a)" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 21]

Amendment of Article 19.—In the said Schedule, in Article 19 (Certificate of other Document), in the column relating to the "proper stamp duty", for the words "Fifty paise" the words "one rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 22]

Amendment of Article 20.— In the said Schedule, in Article 20 (Chartered Party), in the column relating to the "proper stamp duty", for the words "Six rupees" the words "Ten rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 23]

Substitution of Article 23.— In the said Schedule, for Article 23 (Conveyance) the following Article shall be substituted, namely :—

 

“23. CONVEYANCE as defined by section 2 (10) not being a Transfer

charged or substituted under No. 62 —

 

(a) If relating to immovable property where the amount or value of the consideration of such conveyance at set forth therein or the market value of the immovable property which is the subject of such conveyance, whichever is

greater does not exceed Rs. 500/-

Sixty rupees

Where it exceeds Rs. 500/-

One hundred and twenty-five rupees

but does not exceed Rs. 1,000/-

One hundred and twenty-five rupees

and for every Rs. 1,000/-

 

or part thereof in excess of Rs. 1,000/-

Provided that the duty payable shall be rounded off to the next multiple of ten rupees.

(b) if relating to movable property-where the amount or value of the consideration of such conveyance as set

forth therein does not exceed Rs. 1,000/-

Twenty rupees

and for every Rs. 1,000/-

Twenty rupees

or part thereof in excess of Rs. 1,000/-

 

EXEMPTION:--

Assignment of copy-right in musical works by resident of or first published in India.

Explanation :—For the purposes of this Article, in the case of an agreement to sell an immovable property, where possession is delivered before the execution or at the time of execution, or is agreed to be delivered without executing the conveyance, the agreement shall be deemed to be a conveyance and stamp duty thereon shall be payable accordingly ;

Provided that the provisions of section 47-A shall mutatis mutandis apply to such agreement ;

Provided further that when conveyance in pursuance of-such agreement is executed, the stamp duty paid on the agreement shall be adjusted towards the total duty payable on the conveyance.

[Vide Uttar Pradesh Act 22 of 1998, s. 24]

Amendment of Article 24.— In the said Schedule, for Article 24 (copy or extract) the following Article shall be substituted, namely :—

“24. 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 —

 

 

(i) if the original was not chargeable with duty or

if the duty with which it was chargeable does not exceed ten rupees ;

Ten rupees

(ii) in any other case not falling within the provisions of Section 6-A.

Ten rupees

EXEMPTION :—

  • 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 ;
  • Copy of, or extract from, any register relating to births, baptisms namings, dedications, marriages, divorces, deaths or burials.”

[Vide Uttar Pradesh Act 22 of 1998, s. 25]

 

Amendment of Article 28.—In the said Schedule, in Article 28 (Delivery order in respect of goods), in the column relating to the "description of, instrument" for the words "twenty rupees" the Words "one thousand rupees" and in the column relating to the "proper stamp-duty" for the words "Fifty paise" the words 'Ten rupees" shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 26]

 

Amendment of Article 29.—In the said Schedule, in Article 29 (Divorce) in the column relating to the "proper Stamp duty" for the words. "Twenty-five rupees" the word "Fifty rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 27]

Amendment of Article 31, 32, 33.-- In the said Schedule, in Article 31 (Exchange of Property), 32 (Further charge) and 33 (Gift), in the column relating to the "proper stamp duty" for the word and figures "No. 23" wherever occurring the words and figure "No. 23 clause (a)” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 28]

Substitution of Article 34-A.— In the said Schedule, for Article 39-A (instrument), the following Article shall be substituted, namely:—

 

“34—A. INSTRUMENT correcting a purely clerical error in an instrument

chargeable with duty and in respect of which the proper duty has been paid.

Ten rupees”

[Vide Uttar Pradesh Act 22 of 1998, s. 29]

Amendment of Article 35.—In the said Schedule, in Article 35 (Lease) —

  • in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi), (vii) and (viii), in the column relating to the "proper stamp duty", for the word and figure "No. 23" wherever accruing the words and figure "No. 23 clause (a)" shall be substituted ;
  • in clause (b), in the column relating to the "proper stamp duty" for the word and figure "No. 23" the words and figure "No. 23 clause (a)” shall be substituted:
  • in clause (c), in column relating to the "proper stamp duty", for the word and figure "No. 23" the words and figure "No. 23 clause (a)" and for the words “Five rupees” the words “Ten rupees” shall be substituted ;
  • after the existing proviso, the following proviso shall be inserted, namely :—

"Provided further that where the lease purpose to letting of a building or flat for a term not exceeding five years, the duty shall, subject to a minimum of rupees one hundred and a maximum of rupees ten thousand, be chargeable at the rate of two per cent of the whole amount of the rent which would be paid or delivered for the entire term of the lease and the amount of fine or premium or money advanced, if any, as set forth in the lease and it shall be rounded off to the next multiple of rupees ten."

  • after explanation (4) the following explanation shall be inserted, namely:—

“(5) For the purpose of second proviso the expressions “building” and “flat” shall have the meanings respectively assigned to them in explanation (3) to clause (b-2) of Article 5.”

[Vide Uttar Pradesh Act 22 of 1998, s. 30]

Amendment of Article 36.— In the said Schedule, in Article 36 (Letter of Allotment of shares) in the column relating to the “proper stamp duty”, for the words “Fifty paise” the words “one rupee” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 31]

Amendment of Article 39.— In the said Schedule, in Article 39 (MEMORANDUM OF ASSOCIATION OF A COMPANY), —

 

  • in clause (a), in the column relating to the “proper stampduty”, for the words “two hundred rupees”, the words “Five hundred rupees” shall be substituted ;
  • In clause (b), in the column relating to the “proper stampduty”, for the words, “five hundred rupees”, the words “one thousand rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 32]

Amendment of Article 40.— In the said Schedule, in Article 40 (Mortgage-deed), —

  • in clause (a), in the column relating to the “proper stampduty”, for the words and figure “No. 23”, the words and figure “No. 23 clause (a)” shall be substituted ;
  • in clause (c), in the column relating to the “proper stampduty”, for the words “two rupees and twenty five naye paise” wherever occurring the words “Ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 33]

Amendment of Article 41.— In the said Schedule, in Article 41 (Mortgage of a crop) —

  • in clause (a), —
    • in the column relating to the “description of instrument”, for the words and figure “Rs. 200”, wherever occurring the word and figure “Rs. 6000” shall be substituted ;
    • in the column relating to the “proper stamp duty”, for the words “Thirty five naye paise”, wherever occurring the word and figure “Ten rupees” shall be substituted ;
  • in clause (b), —
    • in the column relating to the “description of instrument”, for the words and figure “Rs. 100”, wherever occurring the word and figure “Rs. 3000” shall be substituted ;
    • in the column relating to the “proper stamp duty”, for the words “Sixty Naye paise”, wherever occurring the word “Twenty rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 34]

Amendment of Article 42.— In the said Schedule, in Article 42 (Notarial Act) in the column relating to the “proper stamp-duty”, for the words “Three rupees and fifty naye paise”, the words “Ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 35]

Amendment of Article 43.—In the said Schedule, in Article 43 (Note or Memorandum),—

  • in column relating to the “description of instrument”, for the words “Twenty rupees”, wherever occurring the words “Two hundred rupees” shall be substituted ;
  • in clause (a), in the column relating to the “proper stamp duty”, for the words “One rupees” the words “Ten rupees” shall be substituted ;
  • in clause (b), in the column relating to the “proper stamp duty”, for the words and figure “seventy five rupees ; one rupee for every Rs. 10,000”, the words and figure “one thousand rupees ; ten rupees for every Rs. 20,000” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 36]

Amendment of Article 44.— In the said Schedule, in Article 44 (Note of Protest) in the column relating to the “proper stamp-duty”, for the words “Three rupees”, the words “Ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 37]

Amendment of Article 45.—In the said Schedule, in Article 45 Partition in the column relating to the “proper stamp-duty”, for the words “five rupees”, wherever occurring the words “Ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 38]

Amendment of Article 46.— In the said Schedule, in Article 46 (Partnership), —

 

  • in part A, for the word and figure “Rs. 4000”, wherever occurring, the word and figure “Rs. 10,000” shall be substituted ;
  • in part B, in the column relating to, the "proper stamp duty", for the words and figure "the same duty as a Bond (No. 15) for Rs. 1,000", the Words "one hundred rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 39]

Amendment of Article 48.—In the said Schedule, in Article 48 (Power of Attorney), —

  • in clause (a), in the column relating the “proper stamp duty”, for the words “Three rupees” the word “Ten rupees” shall be substituted ;
  • in clause (b), in the column relating to the "proper stamp duty", for the words "Ten rupees", the Words "Twenty rupees" shall be substituted.
  • in clause (c), in the column relating to the "proper stamp duty", for the word and figure "No. 23" the Words and figure "No. 23 clause (a)" shall be substituted.
  • in clause (ee), in the column relating to the "proper stamp duty", for the word and figure "No. 23" the Words and figure "No. 23 clause (a)" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 40]

Amendment of Article 50.— In the said Schedule, in Article 50 (Protest of bill or note), in the column relating to the “proper stamp-duty”, for the words “Five rupees”, the words “ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 41]

Amendment of Article 51.—In the said Schedule, in Article 51 (Protest by the Master of a ship), in the column relating to the “proper stamp-duty”, for the words “five rupees”, the words “ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 42]

Amendment of Article 54.—In the said Schedule, in Article 54 (Re-conveyance of Mortgaged Property) in the column relating to the “proper stamp-duty”, for the word and figure “No. 23” wherever occurring the word and figure “No. 23 clause (a)” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 43]

Amendment of Article 57.— In the said Schedule, in Article 57 (Security-Bond or Mortgage-Deed), —

  • in clause (a), in the column relating to the "description of instrument" for the word and figure "Rs. 1000" the word and figure "Rs. 100" and in the column relating to the “proper stamp duty”, for the words and figure “The same duty as a Bond (No. 15) for the amount secured” the words “Ten rupees” shall be substituted.
  • in clause (b), in the column relating to the "proper stamp duty", for the word and figure "The same duty as a Bond (No. 15) for Rs. 1000" the words "One hundred rupees" shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 44]

Amendment of Article 58.—In the said Schedule, in Article 58 (Settlement) in part A, in the column relating to the “proper stamp-duty”, for the words “five rupees” the words “ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 45]

Amendment of Article 60.—In the said Schedule, in Article 60 (Shipping Order), in the column relating to the “proper stamp duty”, for the words “Fifty paise” the words “Ten rupees” shall be substituted ;

[Vide Uttar Pradesh Act 22 of 1998, s. 46]

 

Substitution of Article 61.—In the said Schedule, in Article 61 (Surrender of lease), the following Article shall be substituted, namely :—

 

“61. SURRENDER OF LEASE

The same duty as a Bond (No. 15) for a consideration of Rs. 1000 or the duty with which such lease is chargeable whichever is less ; Provided that the duty payable shall be rounded off

to the next multiple or ten rupees.

EXEMPTION

Surrender of lease where such lease is exempted from duty.” [Vide Uttar Pradesh Act 22 of 1998, s. 47]

Amendment of Article 62.—In the said Schedule, in Article 62 (Transfer), —

  • for clause (b), following clause shall be substituted, namely:—

 

 

“(b) of debentures, being marketable securities

whether the debenture is liable to duty or not,

except debentures provided for by section 8 ;

 

When the value of the share or the face amount of the debentures not exceed Rs. 500

;

Ten rupees

Where it exceeds Rs. 500 but does not exceed

Rs. 1,000 ;

Twenty rupees

And for every rs..500 or ten rupees part thereof in excess of Rs: 1,000:

ten rupees

(b) in clause (c)—

(i) for sub clause (i), the following sub clause shall be substituted namely:-

 

“ (i) if the duty on such bond, mortgage Deed or policy does not exceed one hundred Rupees;

the duty with which such bond, mortgage-deed or policy is chargeable;

provided that the duty payable shall be rounded off to the next multiple of ten rupees;”

(ii)- in sub clause (ii) in the column relating to the “proper stamp duty” for the words

“Seventy Five

rupees” shall be substituted and after the proviso the following proviso shall be inserted,at the end

namely:-

 

“provided further that the duty payable shall be rounded off to the next multiple of ten rupees:-

 

 

  • in clause (d), in the column relating to the “proper stamp duty” for the words “ Sixty-seven rupees and fifty paise” the words “One hundred ripees” shall be substituted;
  • in clause (e), in the column relating to the “proper stamp duty” for the words “ Thirty four rupees or such smaller amount as may be chargeable under clauses (b) and (c) of this Article”, the words “seventy rupees” shall be substituted.

 

[Vide Uttar Pradesh Act 22 of 1998, s. 48]

 

In the said Schedule, in Article 63(Transfer of lease), in the column relating to the “proper stamp duty” for word and figure “No 23” the words and figure No “23 clause(a)” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 49]

 

In the said Schedule, in Article 64(Trust), in part A, in clause (b), in the column relating to the “proper stamp duty” for the words “Three rupees” the words “Ten rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 50]

In the said Schedule, in Article 65(Warrant of goods), in the column relating to the “proper stamp duty” for the words “Three rupees” the words “Ten rupees” shall be substituted.

[Vide Uttar Pradesh Act 22 of 1998, s. 51]

 

Amendment of Article 3 of Schedule 1-B to Act no. 2 of 1899.— In Schedule I-B to the Indian Stamp Act, 1899, hereinafter referred to as the said Schedule, in Article 3 (Adoption-Deed), in the column relating to the "Proper Stamp Duty" for the words "seventy-five rupees," the words “one hundred rupees" shall be substituted.

[Vide Uttar Pradesh Act 23 of 1988, s. 2]

Amendment of Article 6 of the said Schedule.—In the said Schedule, in Article 6 (Agreement relating to deposit of title deeds, pawn or pledge), in clause (2), in sub-clause (a), in the column relating to the "Proper stamp duty" for the figures set out in column 1 of the table below, be figures set out respectively against them in column 2 thereof Shall be substituted, namely :

 

 

COLUMN  1

(Existing figures)

COLUMN  2

(figures to be substituted)

Rs.     P.

Rs.     P.

1  50

3  00

3  00

6  00

4  50

9  00

6  00

12  00

7  50

15  00

9  00

18  00

12  00

24  00

18  75

37  50

37     50

75     00

56     25

112     50

75     00

112     50

150     00

225     00

150     00

300     00

187     50

375     00

225     00

450     00

75     00

150     00

[Vide Uttar Pradesh Act 23 of 1988, s. 3]

 

Amendment of Article 15 of the said Schedule .— In the said Schedule, in Article 15, (Bond), in the column relating to the "Proper stamp duty", for the words set out in column 1 of the table below, the words set out respectively against them in Column 2 thereof shall be substituted, namely :—

 

 

COLUMN 1

(Existing words)

COLUMN 2

(Words to be substituted)

One rupee

One rupee and fifty paise

Two rupees and fifty paise

Three rupees

Four rupees and seventy-five paise

Five rupees and fifty paise

Nine rupees and fifty paise

Eleven rupees

Fourteen rupees and twenty-five paise

Sixteen rupees and fifty paise

Nineteen rupee

Twenty-two rupees

Twenty-three rupees and seventy-five

paise

Twenty-seven rupees and fifty paise

Twenty-eight rupees and fifty paise

Thirty-three rupees

Thirty-three rupees and twenty-five

paise

Thirty-eight rupees and fifty paise

Thirty-eight rupees

Forty-four rupees

Forty-two rupees and seventy-five paise

Forty-nine rupees and fifty paise

Forty-seven rupees and fifty paise

Fifty-five rupees

Twenty-three rupees and seventy-five paise

Twenty-seven   rupees   and    'fifty paise.

[Vide Uttar Pradesh Act 23of 1988, s. 4]

Amendment of Article 23 of the said Schedule.— In the said Schedule, in Article 23, (Conveyance), in the column relating to the "Proper stamp duty", for the figures set out in column 1 of the table below, the figures set out respectively against them in Column 2 thereof shall be substituted, namely :—

 

 

Column 1                                                          Column 2

Rs.     P.

4     75

9     50

19     00

28     50

38     00

47     50

57     00

Rs.     P.

6     25

12     50

25     00

37     50

50     00

62     50

75     00

 

 

66     50

76     00

85     50

95     00

47     50

87     50

100     00

112     50

125     00

62     50

 

 

 

[Vide Uttar Pradesh Act 23 of 1988, s. 5]

Substitution of Article 24 of the said Schedule.— In the said Schedule, for Article 24, (Copy or extract), the following Article shall be substituted, namely :—

 

 

“24. 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—

 

(i) if the original was not chargeable with duty or if the duty with Which it was chargeable does not exceed three rupees.

Two rupees and twenty-five paise when the copy or extract is of an agricultural lease or of a mortgage deed or sale-deed of agricultural land ; in any other

case, five rupees.

(ii) in any other case not falling within the provisions of section 6-A.

Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or sale-deed of agricultural land and the value of the subject-matter of the original does not exceed one-thousand rupees ;

in any other case ten rupees.

or

Exemption

 

(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, baptisms, naming dedications, marriages, divorces, deaths or burials."

 

[Vide Uttar Pradesh Act 23 of 1988, s. 6]

In the said Schedule; in Article 48 (Power of Attorney) –

  • in clause (b), in the column relating to "Proper stamp duty." for the words "Six rupees" the words "Ten rupees" shall be substituted;
  • in clause (c), in the column relating to “Proper stamp duty” for the words “Twenty-four rupees" the words. "Fifty rupees" shall be, substituted ;

 

  • in clause (d), in the column relating to "Proper stamp duty" for the words "Forty-eight rupees" the words "One hundred rupees" shall be substituted ;
  • In clause (f), in the column relating to "Proper stamp duty” for the word “Six rupees" the words "Ten rupees" shall be substituted ;

[Vide Uttar Pradesh Act 23 of 1988, s. 7]

Amendment of Schedule 1-B to Act no. II of 1899.—In Schedule I-B to the Indian Stamp Act, 1899—

  • in Article 15 (Bond), in the column relating to the "Proper Stamp Duty", for the words set out in column 1 of the table below, the words set out respectively against them in column 2 of the table below, shall be substituted, namely :

Column  1                                                       Column  2

(Existing words)                                     (Words to be substitute

Fifty paise Two rupees

Four rupees and twenty-five paise

 

 

Eight rupees and fifty paise

Twelve rupees and seventy-five paise Seventeen rupees

Twenty-one rupees and twenty-five paise Twenty-five rupees and fifty paise

One rupee

Two rupees and fifty paise

Four rupees and seventy five paise Nine rupees and fifty paise

Fourteen rupees and twenty five paise Nineteen rupees

Twenty-three rupees and seventy five paise. Twenty-eight rupees and fifty paise

 

Twenty-nine rupees and seventy-five paise

Thirty-four rupees

Thirty-eight rupees and twenty-five paise

Forty-two rupees and fifty paise

Twenty-one rupees and twenty-five paise

 

Thirty-three rupees and twenty five paise

Thirty eight rupees

Forty-two rupees and seventy-five paise

Forty-seven rupees and fifty paise

Twenty-three rupees and seventy- five paise.

  • in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the figures set out in column 1 of the table below, the figures set out respectively again them in column 2 of the table below, shall be substituted, namely :—

COLUMN 1                                  COLUMN 2

(Existing figures)                       ( figures to be substituted)

Rs.  P.

4  00

8  50

17  00

Rs.  P.

4  75

9  50

19  00

 

25  50

34  00

42  50

51  00

59  50

68  00

76  50

85  00

42  50

28  50

38  00

47  50

57  00

66  50

76  00

85  50

95  00

47  50

[Vide Uttar Pradesh Act 32 of 1985, s. 2]

Uttar Pradesh

Insertion of new article 38A.—In Schedule I-B to the Indian Stamp Act, 1899 after article 38, the following article shall be inserted, namely:--

“38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959 (Act No. 54 of 1959),--

 

(A) Licence relating to following arms:

 

(i) Revolvers or Pistols

Two thousand rupees

(ii) Rifles

One thousand five hundred rupees

(iii) DBBL Weapons

One thousand rupees

(iv) SBBL Weapons

One thousand rupees

(v) ML Weapons

Two hundred rupees

(b) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms

Rules, 1962:

 

(i) Form XI

Ten thousand rupees

(ii) Form XII

Ten thousand rupees

(iii) Form XIII

Five thousand rupees

(iv) Form XIV

Three thousand rupees

(c) Renewal of licence relating to following arms:

 

(i) Revolvers or Pistols

One thousand rupees

(ii) Rifles

Seven hundred fifty rupees

(iii) DBBL Weapons

Five hundred rupees

(iv) SBBL Weapons

Five hundred rupees

(v) ML Weapons

Five hundred rupees

(d) Renewal of licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms

Rules, 1962:

 

(i) Form XI

Three thousand rupees

(ii) Form XII

Three thousand rupees

(iii) Form XIII

Two thousand rupees

(iv) Form XIV

One thousand rupees.

 

[Vide Uttar Pradesh Act 23 of 1998, s. 2]

 

SCHEDULE II.—[Enactments repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914),

  1. 3 and the Second Schedule.

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