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The Bombay Stamp Act, 1958
The Bombay Stamp Act, 1958
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Instruments chargeable with duty.
Section 34. Several instruments used in signal transaction of sale, mortgage or settlement.
Section 45. Instruments relating to several distinct matters.
Section 56. Instruments coming with in several description in Schedule I.
Section 67. Payment of higher duty in respect of certain instruments.
Section 78. Bonds or securities other than debentures issued on loans under Act IX of 1914 or other law.
Section 89. Power to reduce, remit or compound duties.
Section 910. Duties how to be paid.
Section 1012. Cancellation of adhesive stamps.
Section 1213. Instrument stamped with impressed stamps how to be written.
Section 1314. Only one instrument to be on same stamp.
Section 1415. Instrument written contrary to section 13 or 14 deemed unstamped.
Section 1316. Denoting duty.
Section 1617. Instruments executed in State.
Section 1718. Instruments executed out of State.
Section 1819. Payment of duty on certain instruments liable to increased duty in [Gujarat State] .
Section 1920. Conversion of amount expressed in foreign currencies.
Section 2021. Stock and marketable securities how to be valued.
Section 2122. Effect of statement of rate of exchange or average price.
Section 2223. Instruments reserving interest.
Section 2324. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.
Section 2426. Valuation in case of annuity, etc.
Section 2627. Stamp where value of subject matter is indeterminate.
Section 2728. Facts affecting duty to be set forth in instrument.
Section 2829. Directions as to duty in case of certain conveyances.
Section 2930. Duties by whom payable.
Section 3031. Adjudication as to proper stamps.
Section 3132. Certificate by Collector.
Section 3232B. Statement of the case by the Collector.
Section 32B33. Examination and impounding of instruments.
Section 3334. Instruments not duly stamped in admissible in evidence etc.
Section 3435. Admission of instrument where not be questioned.
Section 3536. Admission of improperly stamped instruments.
Section 3637. Instruments impounded how dealt with.
Section 3738. Collectors power to refund penalty paid under section 37, sub-section (1).
Section 3739. Collector's power to stamp instruments impounded.
Section 3940. Instruments unduly stamped by accident..
Section 4041. Endorsement of instruments on which duty has been paid under section 34, 39 or 40.
Section 3442. Prosecution for offence against stamp law.
Section 4243. Persons paying duty or penalty may recover same in certain cases.
Section 4344. Power to Revenue authority to refund penalty or excess duty in certain cases.
Section 4445. Non-liability for loss of instruments send under section 37.
Section 3747. Allowance for spoiled stamps.
Section 4749. Allowance in case of printed forms no longer required by corporations.
Section 4950. Allowance for misused stamps.
Section 5051. Allowance for spoiled or misused stamp-how to be made.
Section 5152. Allowance for stamps not required for use.
Section 5253. Control of and statement of case to Chief Controlling Revenue Authority.
Section 5354. Statement of case by Chief Controlling Revenue Authority to High Court.
Section 5455. Power of High Court to call for further particulars as to case stated.
Section 5556. Procedure in disposing of case stated.
Section 5657. Statement of case by other Courts to High Court.
Section 5758. Revision of certain decisions of Courts regarding the sufficiency of stamps.
Section 5859. Penalty for executing, etc., instrument not duly stamped.
Section 5960. Penalty for making false declaration on clearance list.
Section 6061. Penalty for failure to cancel adhesive stamp.
Section 6162. Penalty for omission to comply with provisions of section 28.
Section 2862B. Non-disclosure of information by a public servant.
Section 62B63. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
Section 6364. Institution and conduct of Prosecutions.
Section 6465. Jurisdiction to try offences.
Section 6566. Place of trial.
Section 6667. Books, etc., to be open to inspection.
Section 6769. Power to make rules relating to sale of stamps.
Section 6970. Power to make rule generally to carry out purpose of Act.
Section 7071. Publication of rules.
Section 7172. Delegation of certain powers.
Section 7273. Saving as cour.
Section 7374. Act not applicable to rates of stamp duty on bills of exchange, etc.
Section 7475. Act to be translated and sold cheaply.
Section 7576. Repeal of enactments.
Section 762. Administration. - Bond, including a bond given under the Indian Succession Act, 1925 (XXXIX of 1925) or section 6 of the Government Saving Banks Act, 1873, (V of 1873)
Section 63. Adoption. - Deed, that is to say any instrument (other than a will) recording an adoption or conferring of purporting to confer an authority to adopt.
Section 34. Affidavit, including an affirmation of declaration in the case of persons by law allowed to affirm or declare instead of swearing.
Section 47. Alteration Of Articles of Association of a Company [under the Companies Act, 2013 (18 of 2013)] in consequence of increase of the company's share capital Instrument of -
Section 78. Alteration of Memorandum of Association of Company, [under the Companies Act, 2013 (18 of 2013)] in consequence of increase of company's share capital, Instrument of -
Section 89. Appointment in Execution of A Power;
Section 910. Appraisement or Valuation made otherwise than under an order of the Court in the course of a suit.
Section 1011. 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.
Section 1112. Articles of association of a company -
Section 1213. AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition on a reference made otherwise than by an order of the Court in the course of a suit.
Section 1315. BOTTOMRY BOND, that is to say, any instrument whereby the master of a sea -going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage.
Section 1516. CANCELLATION- Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for.
Section 1617. 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 by an officer, of Customs:-
Section 1718. CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of the holder thereof, or any other person either to any share, scrip or stock in or any incorporated company, or other body corporate, or to become proprietor of shares, scrip or stock, in or of any such company or body.
Section 1818B. CLEARANCE LIST, - relating to transactions for the purchase or sale of cotton submitted to the clearing house of a Cotton Association.
Section 18B18D. CLEARANCE LIST, - relating to the transactions for the purchase or sale of oil seeds submitted to the clearing house of oil seed Association.
Section 18D18E. CLEARANCE LIST, - relating to the transactions for the purchase or sale of yarn of any kind, non mineral oil or spices of any kind.
Section 18E19. 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.
Section 1921. 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.
Section 2122. Counterpart Or Duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.
Section 2223. Customs Bond Or Excise Bond, that is to say, any bond given pursuant to the provisions of any law for the time being in force or to the directions of any officer of Customs or Excise for, or in respect of, any of the duties of Customs or Excise or for preventing frauds or evasions thereof or for any other matter or thing relating thereto. DECLARATION OF ANY TRUST, See Trust (No. 58)
Section 2324. Delivery Order In respect of Goods, that is to say, any instrument entitling any person therein named or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, in any warehouse in which goods are stored, or deposited on rent or hire, or upon any wharf, [When such goods exceed in value one hundred rupees]
Section 2425. Divorce, Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.
Section 2526. Exchange of Property - Instrument of -EXCISE BOND, See Customs Bond or Excise Bond (No. 23)
Section 2628. GIFT-Instrument of not being a Settlement (No. 52) or Will or Transfer No. (56)
Section 2829. Indemnity Bond.
Section 2930. LEASE, including an under lease or sub-lease and any agreement to let or sublet. -
Section 3031. Letter of Allotment or Renunciation of Shares, in any company or proposed company, or in respect of any loan to be raised by any company or proposed company.
Section 3132. Letter of Guarantee.
Section 3233. Letter of Licence, that is to say, any agreement between a debtor and his creditors, that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.
Section 3334. Marriage Registration
Section 3435. Memorandum of Association of A Company.
Section 3536. Mortgage - Deed, not being an Agreement relating to Deposit of Title-Deeds, Pawn or Pledge (No. 6), Botomry Bond (No. 15), Mortgage of a Corp (No. 37), Respondent Bond (No. 50) or Security Bond (No. 51),
Section 3637. 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
Section 3738. 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.
Section 3840. 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.
Section 4041. NOTE FOR PROTEST BY THE MASTER OF A SHIP - See also protest by the Master of a ship (No. 47).
Section 4142. ORDER FOR THE PAYMENT OF MONEY not being a Bill of Exchange within the meaning of the INDIAN Stamp Act, 1899. (II of 1899.) -
Section 4243. PARTITIONED - Instrument of as defined by section 2(m).
Section 244. Partnership (1) Instrument of -[up to 31-7-98]
Section 4445. Power of Attorney - as defined by section 2(r), not being a proxy -
Section 246. 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.
Section 4647. 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 every 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.
Section 4748. Reconveyance of Mortgaged Property
Section 4850. 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.
Section 5051. 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
Section 5152. Settlement -
Section 5253. SHARE WARRANTS to bearer issued [under the Companies Act, 2013 (18 of 2013).]
Section 5354. Shipping ORDER for or relating to the conveyance of goods on board on any Vessel.
Section 5455. Surrender of Lease -
Section 5556. TRANSFER (whether with or without consideration) -
Section 5657. 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]
Section 5758. TRUST -
Section 5859. 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.
Section 59
bombay-stamp-act-1958.json
•
127 Sections
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Gujarat
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"title": "The Bombay Stamp Act, 1958",
"short_title": "The Bombay Stamp Act, 1958",
"act_number": "(Bombay Act No. 60 of 1958)",
"act_year": 1958,
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{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "Object & Reasons 6\nStatement of object and Reasons Act No. 15 of 2013.\n1[Statement of Objects and Reasons.",
"footnote": "",
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"association\" means any association, exchange, organization or body of individuals whether incorporated or not, established for the purpose of regulating and controlling business of the sale or purchase of or other transaction relating to any goods or marketable securities;\n(b) \"banker\" includes a bank and any person acting as a banker;\n(c) \"bond\" includes,-\n(i) any instrument where by a person obliges himself to pay money to another on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;\n(ii) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and\n(iii) any instrument so attested whereby a person, obliges himself to deliver grain or other agricultural produce to another;\n(d) \"chargeable\" means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instruments, chargeable under the law in force in the State when such instrument was executed or where several persons executed the instrument at different times first executed;\n[(dd) \"Chief Controlling Revenue Authority\" means such officer as the State Government may, by notification in the Official Gazette , appoint in this behalf for the whole or any part of the [State of Gujarat] ;\n[(e) \"clearance list\" means a list of transactions relating to contracts required to be submitted to the clearing house of an association in accordance with the rules or bye-laws of the association :\n(f) \"Collector\" means [* * * *] the Chief Officer in charge of the revenue administration of a district, and includes any officer whom the State Government may, by notification in the Official Gazette , appoint in this behalf;\n[(g) \"Conveyance\" includes,-\n(i) a conveyance on sale,\n(ii) every instrument,\n(iii) every decree or final order of any civil Court; [***]\n[(iv) every order made by National Company Law Tribunal under section 232 of the Companies Act, 2013 (18 of 2013) in respect of a scheme for reconstruction of the company or companies involving merger or the amalgamation of any two or more companies and every order made by the Reserve Bank of India under section 44A of the Banking Regulation Act 1949 (10 of 1949) in respect of amalgamation or dissolution of Banking companies, or;]\n[(v) any writing or letter of allotment in respect of the premises, given to its members or allottee by a co-operative society registered or deemed to have been registered under the Gujarat Co-operative Societies Act, 1961 (Gujarat X of 1962),or a corporation or an association formed and registered under the Bombay Non-Trading Corporation Act, 1959 (Bombay XXVI of 1959) or the Gujarat Ownership Flat Act, 1973 (Gujarat 13 of 19 73) as the case may be.]\n(h) \"duly stamped\" as applied to an instrument means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in the State;\n(i) \"executed\" and \"execution\" used with reference to instruments means \"signed\" and \"signature\";\n(j) \"Government securities\" means a Government security as defined in the Public Debt Act, 1944 (XVIII of 1944);\n[(ja) \"immovable property\" includes land benefits to arise out of land and things attached to the earth or permanently fastened to anything attached to the earth;]\n(k) \"impressed stamp\" includes,-\n(i) labels affixed and impressed by the proper officer;\n(ii) stamps embossed or engraved on stamped paper;\n[(iii) impression by franking machine;]\n(iv) Receipted challan or the certificate issued under e-stamping system or any other system as may be prescribed by rules.\",\n(l) \"instrument\" includes every document by which any right or liability is or purports to be created transferred limited extended extinguished or recorded but does not include a bill of exchange cheque promissory note bill of lading letter of credit policy of insurance transfer of share debenture proxy and receipt;\n[(la) \"instrument of gift\" includes where the gift is of any movable [or immovable] property but has not been made in writing any instrument recording whether by way of declaration or otherwise the making or acceptance of [such oral gift] ;]\n(m) \"instrument of partition\" means any instrument whereby co-owners of any property divide or agree to divide such property in severalty and includes-\n(i) a final order for effecting a partition passed by any revenue authority or any civil court,\n(ii) an award by an arbitrator directing a partition, and\n(iii) when any partition is effected without executing any such instrument, any instrument or instruments signed by the co owners and recording, whether by way of declaration of such partition or otherwise, the terms of such partition amongst the coowners;\n(n) \"lease\" means a lease of [movable or immovable or both] property, and includes also-\n(i) a patta;\n(ii) a kabulayat, or other undertaking in writing, not being a counterpart of a lease to cultivate, occupy or pay or deliver rent for immovable property;\n(iii) any instrument by which tools of any description are let;\n(iv) any writing on an application for a lease intended to signify that the application is granted;\n[(v) a decree or final order of any Civil Court in respect of a lease:\n[(na) \"market value\" , in relation to any property which is the subject matter of an instrument means the price which such property would have fetched if sold in open market on the date of execution of such instrument;]\n(o) \"marketable security\" means a security of such description as to be capable of being sold in any stock market in India or in the United Kingdom;\n(p) \"mortgage deed\" includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers or creates to, or in favour of, another, a right over or in respect of specified property;\n[(pa) \"movable property\" includes standing timber, growing crops and grass, fruits upon and juice in trees and property of every other description, except immovable property, by which any right or liability is or is purported to be created, transferred, limited, extended, extinguished or recorded;]\n(q) \"paper\" includes vellum, parchment or any other material on which an instrument may be written;\n(r) \"power of attorney\" includes any instrument (not chargeable with a fee under the law relating to Court-fees for the time being in force) empowering a specified person to act for and in the name of the person executing it;\n(s) \"Schedule\" means a Schedule appended to this Act;\n(t) \"Settlement\" means any non-testamentary disposition in writing, of movable of immovable property made,-\n(i) in consideration of marriage,\n(ii) for the purpose of distributing property of the settlor among his family of those for whom he desires to provide, or for the purpose of providing for some person dependent on him, or\n(iii) for any religious or charitable purpose, and includes an agreement in writing to make such a disposition and where any such disposition has not been made in writing, any instrument recording whether by way of declaration of trust or otherwise, the terms of any such disposition;\n(u) \"Solider\" includes any person below the rank of a non-commissioned officer who is enrolled under the Army Act, 1950 (XLVI of 1950).\nChapter II\nStamp Duties (A)-of the Liability of Instruments to Duty",
"footnote": "",
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"sort_order": 1
},
{
"number": "3",
"title": "3. Instruments chargeable with duty.",
"chapter": null,
"content": "(a) every instruments mentioned in Schedule I, which, not having been previously executed by any person, is executed in the State on or after the date of commencement of this Act;\n[(aa) every instrument mentioned in Schedule I, which not having been previously executed by or on behalf of or in favour of the Government or any local authority, is executed by or on behalf or in favour of the Government or any local authority]\n(b) every instrument mentioned in Schedule I, which, not having been previously executed by any person, is executed out of the State on or after the said date, relates to any property situate, or to any matter or thing done or to be done in this State and is received in this State:\n(1) any instrument executed by or on behalf of, or in favour of, the Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument;\n(2) any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise of any ship or vessel, or any part, interest, share or property of or in ship or vessel registered under the Bombay Coasting Vessels Act, 1838 (XIX of 1938), or the Indian Registration of Ships Act, 1841 (X of 1941).\n[3A. Instruments chargeable with additional duty.\n(1) No. 17 (Certificate of sale),\n(2) No. 20(a), 20(b) and 20(c) (conveyance),\n(3) No. 26 (Exchange of Property),\n(4) No. 27 (Further Charge),\n(5) No. 28 (Gift),\n(6) No. 30 (Lease),\n(7) No. 36 (Mortgage-deed),\n(8) No. 45(f) (Power of Attorney when given for consideration and authorising the attorney to sell any immovable property),\n(9) No. 52 (Settlement),\n(10) No. 57 (Transfer of lease)\n[3B. Certain instruments relating to vacant land chargeable with additional duty.\n(1) Every instrument of-\n(a) conveyance of vacant land.\n(b) exchange of vacant land.\n(c) gift of vacant land.\n(d) lease of vacant land,\n(e) power of attorney when given for consideration and authorising the attorney to sell vacant land; and\n(f) transfer of lease of vacant land by way of assignment and not by way of underlease,\n(i) when such vacant land is situate in an urban area, be chargeable in addition to the duties chargeable under section 3 and 3A, with a duty at the rate of fifty percent, of the duty chargeable under section 3; and\n(ii) when such vacant land is situate in an area other than urban area and is non-agriculture land, be chargeable in addition to the duties chargeable under section 3 with duty at the rate of twenty-five percent, of the duty chargeable under section 3:]\n(1) \"urban area\" means any area which is for the time being comprised in- (a) (i) a development area; or (ii) an urban development area; within the meaning of the Gujarat Town Planning and Urban Development Act, 1976(President's Act No. 27 of 1976); or\n(a) (i) a development area; or\n(ii) an urban development area;\nwithin the meaning of the Gujarat Town Planning and Urban Development Act, 1976(President's Act No. 27 of 1976); or\n(b) a municipal borough or a notified area within the meaning of the Gujarat Municipalities Act, 1963(Gujarat Act 34 of 1964); or\n(c) a nagar within the meaning of the Gujarat Panchayats Act, 1961 (Gujarat VI of 1962).\"\n(2) \"vacant land\" means land, in an urban area, agricultural or non-agricultural and in an area other than urban area, non-agricultural excluding land on which any building has been constructed in accordance with any law regulating such construction and the land appurtenant to such building to the minimum extent required under such law or under the provisions of the Gujarat Town Planning and Urban Development Act, 1976 (President's Act No.27 of 1976) but including the land on which a building is constructed upto the lintel level.] Section 3B deleted w.e.f. 1-4-2003.",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Several instruments used in signal transaction of sale, mortgage or settlement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Instruments relating to several distinct matters.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Instruments coming with in several description in Schedule I.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Payment of higher duty in respect of certain instruments.",
"chapter": null,
"content": "(a) on the principal or original instrument, as the case may be, or\n(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage, or settlement, other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in this State have been chargeable under this Act with a higher rate of duty, be the duty with which the principal or original instrument would been chargeable under section 19.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Bonds or securities other than debentures issued on loans under Act IX of 1914 or other law.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Power to reduce, remit or compound duties.",
"chapter": null,
"content": "(a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of the State the duties with which any instruments or any particular class of instruments or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of such class are chargeable, and\n(b) provide for the composition or consolidation of duties in the case of issues by any incorporated company or other body corporate of bonds or marketable securities other than debentures, or any instrument chargeable with duty under Schedule I\"\n(B) Of Stamps and the mode of using them\n(B) Of Stamps and the mode of using them",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Duties how to be paid.",
"chapter": null,
"content": "(a) according to the provisions herein contained; or\n(b) when no such provision is applicable, thereto, as the State Government may, by rules, direct, refer Annexure-A.\n(a) in the case of each kind of instruments, the description of stamps which may be used;\n(b) in the case of instruments stamped with impressed stamps, the number of stamps which may be used.\n(ii) Where there is breach of any of conditions of the authorisation, the authority granting authorisation under clause (i) may revoke the authorisation.\n(iii) The Chief Controlling Revenue Authority may, by order, determine the procedure for regulating the use of franking machine. \"and for other systems specified in entry (iv) of clause (k) of section 2\"]\n(i) the State Government, in relation to any area in the State, or\n(ii) the Collector, in relation to any area in the district under his charge, is satisfied that on account of temporary shortage of stamps in any area, duty cannot be paid, and payment of duty cannot be indicated on such instruments the registration of which is compulsory under the Registration Act, 1908(16 of 1908), by means of stamps, the State Government, or, as the case may be, the Collector, may, by notification in the Official Gazette, direct that, in such area and for such period as may be specified in such notification, the duty may be paid in cash in any Government treasury or sub-treasury and the officer-in-charge of such treasury or sub-treasury shall, on production of a challan evidencing payment of stamp duty in the Government treasury or sub-treasury, certify by endorsement on the instrument in respect of which the stamp duty is paid, that the duty has been paid, and state in the said endorsement the amount of the duty so paid.\n(b) An endorsement, made on any instrument under clause (a) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement had been paid in respect of, and such payment had been indicated on, such instrument by means of stamps, under sub-section (1).]\n11. [Use of adhesive stamps.]\n11A. [Use of adhesive stamps in respect of certain instruments.]",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "12",
"title": "12. Cancellation of adhesive stamps.",
"chapter": null,
"content": "(b) Whoever executes any instruments on any paper bearing an adhesive stamp shall, at the time of execution, unless such stamp has been already cancelled in the manner aforesaid, cancel the same so that it cannot be used again.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "13",
"title": "13. Instrument stamped with impressed stamps how to be written.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "14",
"title": "14. Only one instrument to be on same stamp.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "13",
"title": "15. Instrument written contrary to section 13 or 14 deemed unstamped.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "16",
"title": "16. Denoting duty.",
"chapter": null,
"content": "(C) Of the time of Stamping Instruments\n(C) Of the time of Stamping Instruments",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "17",
"title": "17. Instruments executed in State.",
"chapter": null,
"content": "(i) the National Company Law Tribunal under section 232 of the Companies Act, 2013 (18 of 2013) in respect of a scheme for reconstruction of the company or companies involving merger or the amalgamation of any two or more companies;\n(ii) the Reserve Bank of India under Section 44A of the Banking Regulation Act, 1949 (10 of 1949) in respect of amalgamation or dissolution of Banking companies.",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "18",
"title": "18. Instruments executed out of State.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "19",
"title": "19. Payment of duty on certain instruments liable to increased duty in [Gujarat State] .",
"chapter": null,
"content": "(a) the amount of duty chargeable on such instrument shall be the amount of duty chargeable under Schedule I on a document of the like description executed in this State less the amount of duty, if any, already paid under any law in force in India excluding the State of Jammu and Kashmir on such instrument when it was executed;\n(b) and in addition to the stamps, if any, already affixed thereto such instrument shall be stamped with the stamps necessary for the payment of the duty chargeable on it under clause (a) of this section, in the same manner and at the same time and by the same persons as though such instrument were an instrument received in this State for the first time at the time when it became chargeable with the higher duty; and\n(c) the provisions contained in clause (b) of the proviso to sub-section (3) of section 32 shall apply to such instrument as if such were an instrument executed or first executed out of this State and first received in this State when it became chargeable to the higher duty aforesaid, but the provisions contained in clause (a) of the said proviso shall not apply thereto.\n(D) Of Valuations for Duty\n(D) Of Valuations for Duty",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "20",
"title": "20. Conversion of amount expressed in foreign currencies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "21",
"title": "21. Stock and marketable securities how to be valued.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "22",
"title": "22. Effect of statement of rate of exchange or average price.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "23",
"title": "23. Instruments reserving interest.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "24",
"title": "24. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.",
"chapter": null,
"content": "(a) is given upon the occasion of the deposit of any marketable security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt, or\n(b) makes redeemable or qualifies a duly stamped transfer intended as a security of any marketable security, it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under Article No. 5 (h) of Schedule I.\n[25. Deduction of duty to be made when property mortgaged is transferred to mortgagee.",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "26",
"title": "26. Valuation in case of annuity, etc.",
"chapter": null,
"content": "(a) where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained, such total amount;\n(b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of such instrument or conveyance, the total amount which, according to the terms of such instrument or conveyance, will or may be payable during the period of twenty years calculated from the date on which the first payment becomes due; and\n(c) where the sum is payable for an indefinite time terminable with any life in being at the date of such instrument or conveyance, the maximum amount which will or may be payable as aforesaid during the period of twenty years calculated from the date on which the first payment becomes due.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "27",
"title": "27. Stamp where value of subject matter is indeterminate.",
"chapter": null,
"content": "(a) when the lease has been granted by or on behalf of the Government at such amount or value as the Collector may, having regard to all the circumstances of the case, have estimated as likely to be payable by way of royalty or share to the Government under the lease, or,\n(b) when the lease has been granted by any other person, at twenty thousand rupees a year;",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "28",
"title": "28. Facts affecting duty to be set forth in instrument.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "29",
"title": "29. Directions as to duty in case of certain conveyances.",
"chapter": null,
"content": "(E) Duty by whom Payable\n(E) Duty by whom Payable",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "30",
"title": "30. Duties by whom payable.",
"chapter": null,
"content": "(a) in the case of any instrument described in any of the following Articles of Schedule I, namely :-\nNo. 2 (Administration Bond),\nNo. 6 (Agreement relating to Deposit of Title-Deeds, Pawn or Pledge),\nNo. [14] (Bond),\nNo. [15] (Bottomry Bond),\nNo. [23] (Custom Bond),\nNo. [27] (Further Charge),\nNo. [29] (Indemnity Bond),\nNo. [36] (Mortgage-Deed),\nNo. [49] (Release),\nNo. [50] (Respondentia Bond),\nNo. [51] (Security-Bond or Mortgage-Deed),\nNo. [52] (Settlement),\nNo. [56] (a) : (Transfer 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),\nNo. [56] (b) : (Transfer of any interest secured by a bond or mortgage deed or policy of insurance), by the person drawing or making such instrument;\n(b) in the case of a conveyance (including a re-conveyance of mortgaged property) by the guarantee; in the case of a lease or agreement to lease by the lessee or intended lessee;\n(c) in the case of a counterpart of lease by the lessor;\n(d) in the case of an instrument of exchange by the parties in equal shares;\n(e) in the case of a certificate of sale by the purchaser of the property to which such certificate relates; [* * *]\n(f) in the case of an instrument of partition by the parties thereto in proportion to their respective shares in the whole property partitioned or, when the partition is made in execution of an order passed by a Revenue authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs, [and]\n[(g) in any other case, by the person executing the instrument.]\nChapter III\nAdjudication as to Stamps",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "31",
"title": "31. Adjudication as to proper stamps.",
"chapter": null,
"content": "(a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and\n(b) every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relived from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "32",
"title": "32. Certificate by Collector.",
"chapter": null,
"content": "(a) the Collector determines that it is already fully stamped, or\n(b) the duty determined by the Collector under section 31, or such a sum as with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid, the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.\n(a) any instrument executed or first executed in the State and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;\n(b) any instrument executed or first executed out of the State and brought to him after the expiration of three months after it has been first received in this State; or\n(c) any instrument chargeable with the duty of twenty naye paise or less when brought to him, after the drawing or execution thereof, on paper not duly stamped.\n[32A. Determination of market value of property which is the subject matter of conveyance, etc. refer.",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "32B",
"title": "32B. Statement of the case by the Collector.",
"chapter": null,
"content": "Chapter IV\nInstruments not Duly Stamped",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "33",
"title": "33. Examination and impounding of instruments.",
"chapter": null,
"content": "(a) nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal Court to examine or impound, if he does not think fit so to do any instrument coming before him in the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898);\n(b) in the case of a Judge of High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court may appoint in this behalf.",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "34",
"title": "34. Instruments not duly stamped in admissible in evidence etc.",
"chapter": null,
"content": "(a) any such instrument not being an instrument chargeable with a duty of twenty naye paise and less shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;\n(b) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped;\n(c) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a Criminal Court, other then a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898);\n(d) nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been executed by or on behalf of the Government or where it bears the certificate of the Collector as provided by section 32 or any other provision of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "35",
"title": "35. Admission of instrument where not be questioned.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "36",
"title": "36. Admission of improperly stamped instruments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "37",
"title": "37. Instruments impounded how dealt with.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "38. Collectors power to refund penalty paid under section 37, sub-section (1).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "39",
"title": "39. Collector's power to stamp instruments impounded.",
"chapter": null,
"content": "(a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be;\n(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of five rupees; or, if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion therefore, whether such amount exceeds or falls short of five rupees.",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "40",
"title": "40. Instruments unduly stamped by accident..",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "34",
"title": "41. Endorsement of instruments on which duty has been paid under section 34, 39 or 40.",
"chapter": null,
"content": "(a) no instrument which has been admitted in evidence upon payment of duty and penalty under section 34, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;\n(b) nothing in this section shall affect the provisions of rule 9 of Order XIII in Schedule I of the Code of the Civil Procedure, 1908 (V of 1908).",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "42",
"title": "42. Prosecution for offence against stamp law.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "43",
"title": "43. Persons paying duty or penalty may recover same in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "44",
"title": "44. Power to Revenue authority to refund penalty or excess duty in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "37",
"title": "45. Non-liability for loss of instruments send under section 37.",
"chapter": null,
"content": "[46. Recovery of duties, penalties and interest.\n[46A. Furnishing of statement, return and information.\nChapter V\nAllowance for Stamps in Certain Cases",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "47",
"title": "47. Allowance for spoiled stamps.",
"chapter": null,
"content": "(a) the stamp on any paper inadvertently and undersignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;\n(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;\n(c) the stamp used for an instrument executed by any party thereto which\n(1) has been afterwards found to be absolutely void in law from the beginning;\n(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;\n(3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed;\n[48. Period within which Application for relief under section 47 to be made.\n(a) in the cases mentioned in sub-clause (5) of clause (c), within six months from the date of execution of the instruments;\n(b) in the case of an instrument substituted by another and not presented for cancellation, within six months from the date of execution of the substituting instrument;\n(c) in all other cases, within six months from the date of purchase of impressed stamps.]",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "49",
"title": "49. Allowance in case of printed forms no longer required by corporations.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "50",
"title": "50. Allowance for misused stamps.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "51",
"title": "51. Allowance for spoiled or misused stamp-how to be made.",
"chapter": null,
"content": "(a) other stamps of the same description and value; or,\n(b) if required and he thinks fit, stamps of any other description to the same amount in value; or,\n(c) at his discretion, the same value in money, deducting ten naye paise for each rupee or fraction of a rupee.",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "52",
"title": "52. Allowance for stamps not required for use.",
"chapter": null,
"content": "(a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and\n(b) that he has paid the full price thereof; and\n(c) that they were so purchased within the period of six months next preceding the date on which they were so delivered:\n[52A. Allowances for stamps in denominations of annas.\n[52B. Refund of value of refugee relief stamps..\n[52C. Invalidation of stamps and saving.\n(a) any impressed stamps which have been purchased on or after the date of commencement of the Bombay Stamp (Gujarat Amendment) Act, 2001 (Gujarat 19 of 2001) (hereinafter referred to as \"the said date\") shall be used or presented for claiming allowance within a period of six months from the date of purchase. Any such stamps which have not been used or no allowance has been claimed in respect thereof within the period of six months from the date of purchase shall be rendered invalid;\n(b) any impressed stamps which have been purchased but have not been used or no allowance has been claimed in respect thereof before the said date, may be used or presented for claiming the allowance under the relevant provisions of the Act within a period of six months from the said date. The stamps which have not been used or presented within the aforesaid period of six months shall be rendered invalid.\"]\nChapter Vi\nReference and Revision",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "53",
"title": "53. Control of and statement of case to Chief Controlling Revenue Authority.",
"chapter": null,
"content": "(a) such application is presented within a period of [ninety days]\n(b) such person deposits twenty-five per cent, of the amount of duty or as the case may be amount of difference of duty payable by him in respect of subject matter of the instrument for which application has been made:]\n[53A. Revision of Collector's decision under sections 32, 32A, 39 and 41.",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "54",
"title": "54. Statement of case by Chief Controlling Revenue Authority to High Court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "55",
"title": "55. Power of High Court to call for further particulars as to case stated.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "56",
"title": "56. Procedure in disposing of case stated.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "57",
"title": "57. Statement of case by other Courts to High Court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "58",
"title": "58. Revision of certain decisions of Courts regarding the sufficiency of stamps.",
"chapter": null,
"content": "(a) no such prosecution shall be instituted where the amount including duty and penalty, which, according to the determination of such Court, was payable in respect of the instrument under section 34, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty.\n(b) except for the purposes of such prosecution no declaration made under this section shall affect the validity of any order admitting an instrument in evidence, or of any certificate granted under section 41.\nChapter VII\nOffences and Procedure",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "59",
"title": "59. Penalty for executing, etc., instrument not duly stamped.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "60",
"title": "60. Penalty for making false declaration on clearance list.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "61",
"title": "61. Penalty for failure to cancel adhesive stamp.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "28",
"title": "62. Penalty for omission to comply with provisions of section 28.",
"chapter": null,
"content": "(a) executes instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or\n(b) being employed or concerned in or about the preparation of any instrument neglects or omits fully and truly to set forth therein all such facts and circumstances; or\n(c) does any other act calculated to deprive the Government of any duty or penalty under this Act, shall, on conviction, be punished with fine which may extend to five thousand rupees.\n[62A. Penalty for breach of provisions of section 68, sub-section (2).\n(i) for a first offence with fine which may extend to five hundred rupees;\n(ii) for a second offence, with fine which may extend to one thousand rupees, but which shall not be less than two hundred rupees, and\n(iii) for a third and subsequent offences, with imprisonment for a term which may extend to two years and with fine which may extend to two thousand rupees.",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "62B",
"title": "62B. Non-disclosure of information by a public servant.",
"chapter": null,
"content": "(a) of any such particulars in respect of any such documents, evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code(XLV of 1960) or the Prevention of Corruption Act, 1947 (II of 1947), or this act; or\n(b) of any such particulars to the State Government or to any person acting in the execution of this Act, for the purposes of carrying out the object of this Act; or\n(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or\n(d) of any such particulars to a Civil Court in any suit, to which the Government is a party, which relates to any matter arising out of any proceeding under this Act; or\n(e) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Stamp Department to any person or persons appointed as Commissioners under the Public Servants (Inquiries) Act, 1850(XXXVII of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or\n(f) of such particulars to an officer of the Central Government or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it.]",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "63",
"title": "63. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.",
"chapter": null,
"content": "(b) any person not so appointed who sells or offers for sale any stamp [(other than a ten naye paise or five paise adhesive stamp)] , shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to five hundred rupees or with both.",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "64",
"title": "64. Institution and conduct of Prosecutions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "65",
"title": "65. Jurisdiction to try offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "66",
"title": "66. Place of trial.",
"chapter": null,
"content": "Chapter VIII\nSupplemental Provisions",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "67",
"title": "67. Books, etc., to be open to inspection.",
"chapter": null,
"content": "[68. Collector's power to authorise officer to enter premises and inspect certain documents.",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "69",
"title": "69. Power to make rules relating to sale of stamps.",
"chapter": null,
"content": "(a) the supply and sale of stamps and stamped papers,\n(b) the persons by whom alone such sale is to be conducted, and\n(c) the duties and remuneration of such persons:",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "70",
"title": "70. Power to make rule generally to carry out purpose of Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "71",
"title": "71. Publication of rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "72",
"title": "72. Delegation of certain powers.",
"chapter": null,
"content": "(a) all or any of the powers conferred on it by section 2 (f), 33 (3) (b), 64, 69 and 75 to the Chief Controlling Revenue Authority; and\n(b) all or any of the powers conferred the Chief Controlling Revenue Authority by sections 44, 53 (1) and 64 (2) to such subordinate Revenue authority as may be specified in the notification.",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "73",
"title": "73. Saving as cour.",
"chapter": null,
"content": "[73A. Use of former State stamps permissible for certain period to be notified.",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "74",
"title": "74. Act not applicable to rates of stamp duty on bills of exchange, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "75",
"title": "75. Act to be translated and sold cheaply.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "76",
"title": "76. Repeal of enactments.",
"chapter": null,
"content": "(i) any right, title, obligation or liability already acquired, accrued or incurred or anything done or suffered,\n(ii) any legal proceeding or remedy in respect of any such right, title, obligation or liability, under the provisions of the enactments hereby repealed and any such proceeding may be instituted, continued and disposed of and any such remedy may be enforced as if this Act had not been passed.\n[Schedule-1]\n[Stamp Duty on Instruments]\n[Stamp Duty on Instruments]\n( See Section 3)\n( See Section 3)\n[As amended by Bombay Stamp (Gujarat Amendment) Act, 2006 W.E.F. 1-4-2006]\n[As amended by Bombay Stamp (Gujarat Amendment) Act, 2006 W.E.F. 1-4-2006]\nDescription of Instrument\nDescription of Instrument\nProper Stamp Duty\nProper Stamp Duty\n[1. Acknowledgement of a debt exceeding twenty\n\t\t\t\t\trupees in amounts or value written or signed by, or on behalf\n\t\t\t\t\tof, a debtor in order to supply evidence of such debt in any\n\t\t\t\t\tbook (other than a banker's pass book) or on a separate piece of\n\t\t\t\t\tpaper when such book or paper is left in the creditor's\n\t\t\t\t\tpossession :\nFifty paise]\nProvided that such acknowledgement does not\n\t\t\t\t\tcontain any promise to pay the debt or any stipulation to pay\n\t\t\t\t\tinterest or to deliver any goods or other property.",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "6",
"title": "2. Administration. - Bond, including a bond\n\t\t\t\t\tgiven under the Indian Succession Act, 1925 (XXXIX of 1925) or\n\t\t\t\t\tsection 6 of the Government Saving Banks Act, 1873, (V of 1873)",
"chapter": null,
"content": "[One hundred Rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "3",
"title": "3. Adoption. - Deed, that is to say any\n\t\t\t\t\tinstrument (other than a will) recording an adoption or\n\t\t\t\t\tconferring of purporting to confer an authority to adopt.",
"chapter": null,
"content": "[One hundred Rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "4",
"title": "4. Affidavit, including an affirmation of\n\t\t\t\t\tdeclaration in the case of persons by law allowed to affirm or\n\t\t\t\t\tdeclare instead of swearing.",
"chapter": null,
"content": "[Twenty Rupees]\nExemptions\nExemptions\nAffidavit to declaration in writing when made\n(a) as a condition of enrolment under the Army\n\t\t\t\t\tAct, 1950 (XLVI of 1950) or the Air Force Act, 1950; (XLV of\n\t\t\t\t\t1950)\n(b) for the immediate purpose of being field or\n\t\t\t\t\tused in any Court or before the officer of any court; or\n(c) for the sole purpose of enabling any person\n\t\t\t\t\tto receive any pension or charitable allowance.\n[5. Agreement Or memorandum of An Agreement or\n\t\t\t\t\tIts Records - :\n(a) if relating to the sale of a bill of\n\t\t\t\t\texchange;\nNil\n(b) if relating to the purchase or sale of a\n\t\t\t\t\tGovernment security;\nOne rupee for every ten thousand rupees or part\n\t\t\t\t\tthereof of the value of the security at the time of its purchase\n\t\t\t\t\tor, as the case may be, sale.\n(c) if relating to the purchase or sale of\n\t\t\t\t\tshares, scripts, stocks, bonds, debentures, stocks or any other\n\t\t\t\t\tmarketable security of like nature in or of any incorporated\n\t\t\t\t\tcompany or other body corporate, -\n(i) When agreement or memorandum of an\n\t\t\t\t\tagreements with or through a member or between members of a\n\t\t\t\t\tStock Exchange recognized under the Securities Contracts\n\t\t\t\t\t(Regulation) Act, 1956. (XL. II of 1956)\nIn the case of forward contracts relating to\n\t\t\t\t\tthe purchase or sale of securities, one rupee for every ten\n\t\t\t\t\tthousand rupees or part thereof of the value of the security at\n\t\t\t\t\tthe time of its purchase or, as the case may be, sale.\n(ii) in other cases;\nOne rupee for every ten thousand rupees or part\n\t\t\t\t\tthereof of the value of the security at the time of its purchase\n\t\t\t\t\tor, as the case may be, sale.\n(d) if relating to the purchase or sale of\n\t\t\t\t\tcotton including cotton pods or Kapas (unginned cotton);\none rupee for every ten thousand rupees or part\n\t\t\t\t\tthereof of the value of cotton at time of its purchase or, as\n\t\t\t\t\tthe case may be, sale.\n(e) if relating to the purchase or sale of\n\t\t\t\t\tbullion or specie;\nOne rupees for every ten thousand rupees or\n\t\t\t\t\tpart thereof of the value of silver, gold or, as the case may\n\t\t\t\t\tbe, sovereigns.\n(f) if relating to purchase or sale of oil\n\t\t\t\t\tseeds;\nOne rupee for every ten thousand rupees or part\n\t\t\t\t\tthereof of the value of the oil seeds at the time of its\n\t\t\t\t\tpurchase or, as the case may be, sale.\n(g) if relating to the purchase or sale of any\n\t\t\t\t\tkind of yarn, non-mineral oils or spices;\nOne rupee for every ten thousand rupees or part\n\t\t\t\t\tthereof of the value of such yarn, groundnut oil, other\n\t\t\t\t\tnon-mineral oil or, as the case may be, spices.\n(ga) if relating to giving authority or power\n\t\t\t\t\tto a promoter or a developer, by whatever name called, for\n\t\t\t\t\tconstruction of or development of, or sale or transfer (in nay\n\t\t\t\t\tmanner whatsoever) of, any immovable property;\n[Three rupees and fifty paise] for every\n\t\t\t\t\thundred rupees or part thereof of the market value of the\n\t\t\t\t\tproperty which is the subject matter of such agreement :\nProvided that the\n\t\t\t\t\tprovisions of section 32A shall, mutates mutanids, apply to such\n\t\t\t\t\tagreement, memorandum or records thereof as they apply to an\n\t\t\t\t\tinstrument under that section :\nProvided further that if the proper stamp duty\n\t\t\t\t\tis paid under clause (g) of article 45 on a power of attorney\n\t\t\t\t\texecuted between the same parties in respect of the same\n\t\t\t\t\tproperty, then the stamp duty under this article shall be one\n\t\t\t\t\thundred rupees.\n(gb) if relating to advertisement on radio,\n\t\t\t\t\ttelevision, cinema, cable network, or any media other than\n\t\t\t\t\tnewspaper.\nSubject to maximum of three lakh rupees, fifty\n\t\t\t\t\tpaise for every hundred rupees or part thereof on the amount of\n\t\t\t\t\tconsideration specified in such agreement.\n(h) if not otherwise provided for\nOne hundred rupees.\nExemption\nExemption\nAgreement or Memorandum of Agreement or its\n\t\t\t\t\trecords,-\n(a) for or relating to the purchase or sale of\n\t\t\t\t\tgoods or merchandise exclusively, not being an agreement or\n\t\t\t\t\tmemorandum of agreement chargeable under entry (d), entry (e),\n\t\t\t\t\tentry (f) or entry (g) of this article or NOTE or memorandum\n\t\t\t\t\tchargeable under article 40;\n(b) made in the form of tenders to the Central\n\t\t\t\t\tGovernment for or relating to any loan.\nAgreement TO lease\n(See Lease No. 30)\"]\n[6. Agreement or Memorandum of Agreement\n\t\t\t\t\tRelating to deposit of title deeds, pawan, Pledge or\n\t\t\t\t\tHypothecation, that is to say any instrument evidencing an\n\t\t\t\t\tagreement or memorandum of agreement relating to -\n(1) the deposit of title deeds or instruments\n\t\t\t\t\tconstituting or being evidence of the title to any property\n\t\t\t\t\twhatever (other than a marketable security), where such deposit\n\t\t\t\t\thas been made by way of security for the repayment of money\n\t\t\t\t\tadvanced or to be advanced by way of loan or an existing or\n\t\t\t\t\tfuture debt-\n(a) if such loan or debt is repayable on demand\n\t\t\t\t\tor more than three months from the date of the instrument\n\t\t\t\t\tevidencing the agreement, -\n(i) where the amount of loan or debt does not\n\t\t\t\t\texceed Rs. 10,00,00,000\n[***] ,\n\t\t\t\t\ttwenty-five paise for every hundred rupees or part thereof.\n(ii) where it exceeds Rs. 10,00,00,000\n[Subject to maximum of eight lakh rupees,] fifty\n\t\t\t\t\tpaise for every hundred rupees or part thereof.\n(b) if such loan or debt is repayable not more\n\t\t\t\t\tthan three months from the date of such instrument,\nHalf the duty payable under sub-clause (a).\n(2) the pawan, pledge or hypothecation of\n\t\t\t\t\tmovable property, where such pawn, pledge or hypothecation has\n\t\t\t\t\tbeen made by way of security for the repayment of money advanced\n\t\t\t\t\tor to be advanced by way of loan or an existing or future debt -\n(i) where the amount of loan or debt does not\n\t\t\t\t\texceed Rs. 10,00,00,000.\n[***] ,\n\t\t\t\t\ttwenty-five paise for every hundred rupees or part thereof.\n(ii) where it exceeds Rs. 10,00,00,000\n[Subject to maximum of eight lakh rupees,] fifty\n\t\t\t\t\tpaise for every hundred rupees or part thereof.\"]",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "7",
"title": "7. Alteration Of Articles of Association of a\n\t\t\t\t\tCompany [under the Companies Act, 2013 (18 of 2013)] in consequence of increase of the company's share capital\n\t\t\t\t\tInstrument of -",
"chapter": null,
"content": "A sum equal to the duty that would have been\n\t\t\t\t\tleviable under Article 12 as though the company's nominal share\n\t\t\t\t\tcapital had been when the company was formed, equal to the total\n\t\t\t\t\tshare capital so increased, less the sum already paid under\n\t\t\t\t\tArticle 12.\nExemption\nExemption\nInstrument of alteration of articles of any\n\t\t\t\t\tassociation not formed for profit and registered [under Section 8 the Companies Act, 2013 (18 of 2013)]",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "8",
"title": "8. Alteration of Memorandum of Association of Company, [under the Companies Act, 2013 (18 of 2013)] in consequence of increase of company's share capital,\n\t\t\t\t\tInstrument of -",
"chapter": null,
"content": "(a) if the memorandum of association has been accompanied [under Section 10 the Companies Act, 2013 (18 of 2013)] by articles of association on the alteration of which duty\n\t\t\t\t\tis paid under article 7;\nNil\n(b) if the memorandum of association has not\n\t\t\t\t\tbeen so accompanied and the duty is not so paid;\nThe same duty as is leviable on the memorandum\n\t\t\t\t\tof association under clause (b) of Article 35 as though the\n\t\t\t\t\tcompany's share capital, when the company was formed, had been\n\t\t\t\t\tequal to the total share capital so increased, less the sum\n\t\t\t\t\talready paid under the said clause (b).\nExemption\nExemption\nInstrument of alteration of memorandum of any\n\t\t\t\t\tassociation not formed for profit and registered [under Section 8 the Companies Act, 2013 (18 of 2013)] .",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "9",
"title": "9. Appointment in Execution of A Power;",
"chapter": null,
"content": "where made by any writing not being a will -\n(a) of trustees\nOne hundred rupees.\n(b) of property movable or immovable\n[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "10",
"title": "10. Appraisement or Valuation made otherwise\n\t\t\t\t\tthan under an order of the Court in the course of a suit.",
"chapter": null,
"content": "[One hundred rupees]\nExemptions\nExemptions\n(a) Appraisement or valuation made for the\n\t\t\t\t\tinformation of one party only, and not being in any manner\n\t\t\t\t\tobligatory between parties either by agreement or operation of\n\t\t\t\t\tlaw.\n(b) Appraisement of crops for purpose of\n\t\t\t\t\tascertaining the amount to be given to a landlord as rent.",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "11",
"title": "11. APPRENTICESHIP - DEED, including every\n\t\t\t\t\twriting relating to the service or tuition of any apprentice,\n\t\t\t\t\tclerk or servant, placed with any master to learn any\n\t\t\t\t\tprofession, trade or employment.",
"chapter": null,
"content": "[One hundred rupees]\nExemption\nExemption\nInstrument of apprenticeship by which a person\n\t\t\t\t\tis apprenticed by or at the charge of any public charity.",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "12",
"title": "12. Articles of association of a company -",
"chapter": null,
"content": "[Clauses (a) to (g) up to 31-7-98]\n(a) where the company has no capital or the\n\t\t\t\tnominal share capital does not exceed Rs. 1,00,000.\n[Five hundred rupees\n(b) Where the nominal share capital exceeds Rs.\n\t\t\t\t1,00,000 but does not exceed Rs. 5,00,000.\nTwo thousand rupees\n(c) Where the nominal share capital exceeds Rs.\n\t\t\t\t5,00,000 but does not exceed Rs. 15,00,000.\nFive Thousand rupees.\n(d) Where the nominal share capital exceeds Rs.\n\t\t\t\t15,00,000 but does not exceed Rs. 30,00,000.\nNine thousand rupees.\n(e) Where the nominal share capital exceeds Rs.\n\t\t\t\t30,00,000 but does not exceed Rs. 50,00,000.\nFifteen thousand rupees.\n(f) Where the nominal capital exceeds Rs.\n\t\t\t\t50.00.000 but does not exceed Rs. 1.00.00.000.\nTwenty thousand rupees.\n(g) Where the nominal share capital exceeds Rs.\n\t\t\t\t1,00,00,000\nThirty thousand rupees.]\nForm 1-8-98 following substituted for [Where\n\t\t\t\tthe Company has no share capital or nominal share capital.]\nclauses (a) to (g). [\"Subject to maximum\n\t\t\t\tof five lakhs rupees, fifty paise for every hundred rupees or\n\t\t\t\tpart thereof']\nExemptions\nExemptions\nArticles of Association of any company not\n\t\t\t\tformed for profit and registered under section 25 of the\n\t\t\t\tcompanies Act, 1956. (1 of 1956).\nSee : also Memorandum of Association (No. 35).\nAssignment See Conveyance (No. 20), Transfer\n\t\t\t\t(No. 56) and Transfer of Lease (No. 57) as the case may be.\nAttorney, See Power Of Attorney (No. 45).\n\t\t\t\tAuthority To Adopt,\nSee Adoption Deed (No. 3).",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "13",
"title": "13. AWARD, that is to say, any decision in\n\t\t\t\twriting by an arbitrator or umpire, not being an award directing\n\t\t\t\ta partition on a reference made otherwise than by an order of the\n\t\t\t\tCourt in the course of a suit.",
"chapter": null,
"content": "[One Hundred Rupees]\nExemption\nExemption\nAward under the Gujarat Municipalities Act, 1963\n\t\t\t\t(Gujarat 34 of 1964) section 268 or the Bombay Hereditary Offices\n\t\t\t\tAct, 1874, (Bom. III of 1874.) section 18.\n[14. BOND as defined by section 2 (c) not being\n\t\t\t\ta debenture and not being otherwise provided for by this Act, or\n\t\t\t\tby the Gujarat Court-fees Act, 2004, (Guj. 4 of 2004) if the\n\t\t\t\tamount or value secured by the bond\n(i) does not exceed Rs. 10,00,00,000\n[***] ,\n\t\t\t\ttwenty-five paise for every hundred rupees or part thereof.\n(ii) where it exceeds Rs. 10,00,00,000\n[Subject to maximum of eight lakh rupees,] fifty\n\t\t\t\tpaise for every hundred rupees or part thereof.\nSee : Administration Bond (No. 2), Bottomry Bond\n\t\t\t\t(No. 15), Customs Bond or Excise Bond (No. 23), Idemnity Bond\n\t\t\t\t(No. 29), Respondentia Bond (No. 50), Security Bond (No. 51)\nExemption\nExemption\nBond, when executed by any person for the\n\t\t\t\tpurpose of guaranteeing that the local income derived from\n\t\t\t\tprivate subscriptions to a charitable dispensary or hospital or\n\t\t\t\tany other object of public utility, shall not be less than a\n\t\t\t\tspecified sum per mensum.”]",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "15",
"title": "15. BOTTOMRY BOND, that is to say, any\n\t\t\t\tinstrument whereby the master of a sea -going ship borrows money\n\t\t\t\ton the security of the ship to enable him to preserve the ship or\n\t\t\t\tprosecute her voyage.",
"chapter": null,
"content": "The same duty as a Bond (No. 14) for the same\n\t\t\t\tamount",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "16",
"title": "16. CANCELLATION- Instrument of (including any\n\t\t\t\tinstrument by which any instrument previously executed is\n\t\t\t\tcancelled), if attested and not otherwise provided for.",
"chapter": null,
"content": "[One Hundred Rupees]\nSee also Release (No.49), Revocation of\n\t\t\t\tSettlement (No.52-B), Surrender of Lease (No.55), Revocation of\n\t\t\t\tTrust (No. 58-B).",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "17",
"title": "17. CERTIFICATE OF SALE -(in respect of each\n\t\t\t\tproperty put up as a separate lot and sold) granted to the\n\t\t\t\tpurchaser of any property sold by public auction by a Civil or\n\t\t\t\tRevenue Court or Collector or other Revenue Officer or by an\n\t\t\t\tofficer, of Customs:-",
"chapter": null,
"content": "The same duty as is leviable on a conveyance\n\t\t\t\tunder Article 20 for a market value equal to the amount of the\n\t\t\t\tpurchase money.",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "18",
"title": "18. CERTIFICATE OR OTHER DOCUMENT, evidencing\n\t\t\t\tthe right or title of the holder thereof, or any other person\n\t\t\t\teither to any share, scrip or stock in or any incorporated\n\t\t\t\tcompany, or other body corporate, or to become proprietor of\n\t\t\t\tshares, scrip or stock, in or of any such company or body.",
"chapter": null,
"content": "1[“One rupee for every one thousand rupees\n\t\t\t\tor part thereof of the value of the share, scrip or stock”]\nSee also Letter of Allotment of Shares (No. 31).\n[ Explanation. - For the purpose of this article, the value of shares, scrip or stock includes the amount of premium, if any.]\n[18A.(1) CLEARANCE LIST, - relating to the\n\t\t\t\ttransactions for the purchase or sale of Government securities\n\t\t\t\tsubmitted to the clearing house of a stock exchange.\nThe sum of duties payable under Article 5 (b) or\n\t\t\t\t39 (g), as the case may be, in respect of each of the entries in\n\t\t\t\tsuch list on the value of the securities calculated at the making\n\t\t\t\tup price or the contract price, as the case may be.\n(2) CLEARANCE LIST, - relating to the\n\t\t\t\ttransactions for the purchase or sale of a share, script, stock,\n\t\t\t\tbond, debenture, debenture - stock or other marketable security\n\t\t\t\tof a like nature in or of an incorporated company or other body\n\t\t\t\tcorporate submitted to the clearing house of a stock exchange\n\t\t\t\twhether recognised or not under the Securities Contracts\n\t\t\t\t(Regulation) Act, 1956 [XLII of 1956]\nThe sum of duties payable under Article 5 (c)\n\t\t\t\t(i) or 39 (f), as the case may be, in respect of each of the\n\t\t\t\tentries in such list on the value of the securities calculated at\n\t\t\t\tthe making up price or the contract price, as the case may be",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "18B",
"title": "18B. CLEARANCE LIST, - relating to transactions\n\t\t\t\tfor the purchase or sale of cotton submitted to the clearing\n\t\t\t\thouse of a Cotton Association.",
"chapter": null,
"content": "The sum of duties payable under Article 5 (d) or\n\t\t\t\t39 (a), as the case may be in respect of each of the entries in\n\t\t\t\tsuch list on the units of transaction or part thereof\n18C.CLEARANCE LIST, - relating to the\n\t\t\t\ttransactions for the purchase or sale of bullion or species\n\t\t\t\tsubmitted to the clearing house of a Bullion Association.\nThe sum of duties payable under Article 5 (e) or\n\t\t\t\t39 (b), as the case may be, in respect of the entries in such\n\t\t\t\tlist on the units of transaction or part thereof.",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "18D",
"title": "18D. CLEARANCE LIST, - relating to the\n\t\t\t\ttransactions for the purchase or sale of oil seeds submitted to\n\t\t\t\tthe clearing house of oil seed Association.",
"chapter": null,
"content": "The sum of duties payable under Article 5 (f) or\n\t\t\t\t39 (c), as the case may be, in respect of the entries in such\n\t\t\t\tlist on the units of transaction or part thereof.",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "18E",
"title": "18E. CLEARANCE LIST, - relating to the\n\t\t\t\ttransactions for the purchase or sale of yarn of any kind, non\n\t\t\t\tmineral oil or spices of any kind.",
"chapter": null,
"content": "The sum of duties payable under Article 5 (g) or\n\t\t\t\t39 (d), as the case may be, in respect of the entries in such\n\t\t\t\tlist on the units of transaction or part thereof.]",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "19",
"title": "19. COMPOSITION - DEED, - that is to say, any\n\t\t\t\tinstrument executed by a debtor whereby he conveys his property\n\t\t\t\tfor the benefit of his creditors or whereby payment of a\n\t\t\t\tcomposition or dividend on their debts is secured to the\n\t\t\t\tcreditors, or whereby provision is made for the continuance of\n\t\t\t\tthe debtor’s business, under the supervision of inspectors\n\t\t\t\tor under letters of licence for the benefit of his creditors.",
"chapter": null,
"content": "one hundred rupees\n20. (a) CONVEYANCE, not betting a transfer\n\t\t\t\tcharged or exempted [under Article No. 56. relating to immovable\n\t\t\t\tproperty.]\n[Three Rupees And Fifty Five Paise] For Every\n\t\t\t\tRs. 100 or part thereof of the amount of the consideration for\n\t\t\t\tsuch conveyance or, as the case may be, the market value of the\n\t\t\t\tproperty which is the subject matter of such conveyance whichever\n\t\t\t\tis greater.\nExemption\nExemption\nAssignment of copy-right by entry made under the\n\t\t\t\tCopyright Act, 1957 (XIV of 1957.)\nTwo rupees for every hundred rupees or part\n\t\t\t\tthereof of the amount of the consideration for such conveyance\n\t\t\t\tor, as the case may be, the market value of the property which is\n\t\t\t\tthe subject matter of such conveyance whichever is greater.]\n20. [(aa) Conveyance, not being a transfer\n\t\t\t\tcharged or exempted under article 56, relating to movable\n\t\t\t\tproperty.\n20 (b) CONVEYANCE (not being a transfer charged\n\t\t\t\tor exempted under Article No.56) so far as it relates to premises\n\t\t\t\tof a co-operative society registered or deemed to have been\n\t\t\t\tregistered under the Gujarat Cooperative Societies Act, 1961\n\t\t\t\t(Gujarat X of 1962) by such society in favour of its member (whether\n\t\t\t\tin consequence of purchase of its shares or not) or by such\n\t\t\t\tmember in favour of another member (whether in consequence of\n\t\t\t\ttransfer of his shares to another member or not)\n[Three rupees and\n\t\t\t\tfifty five paise] for every Rs. 100 or part thereof of the\n\t\t\t\tconsideration for such conveyance or, as the case may be, the\n\t\t\t\tmarket value of the property which is property which is the\n\t\t\t\tsubject matter of such conveyance whichever is greater.\nThe same duty as is leviable under article 20\n\t\t\t\t(b);\n20 [(c) CONVEYANCE (not being a transfer\n\t\t\t\tcharged or exempted under Article No.56) of the property which is\n\t\t\t\tsubject matter of the conveyance so far it relates to premises-\n(i) of a Corporation formed and registered under\n\t\t\t\tthe Bombay Non -Trading Corporation Act, 1959; (Bombay xxvi of\n\t\t\t\t1959); or\n(ii) of a Board constituted under the Gujarat\n\t\t\t\tHousing Board Act, 1961, (Gujarat xviii of 1961) or the Gujarat\n\t\t\t\tRural Housing Board Act, 1972; (Gujarat 22 of 1972); or\n(iii) to which provisions of the Gujarat\n\t\t\t\tOwnership Flats Act, 1973 apply by such Corporation, Board,\n\t\t\t\tSociety, Company or, as the case may be, Association in favour of\n\t\t\t\tits member or as the case may be, allotee (whether in consequence\n\t\t\t\tof purchase of his share or not) or by, such member or, as the\n\t\t\t\tcase may be allottee in favour of another member or allottee\n\t\t\t\t(whether in consequence of transfer of his share to another\n\t\t\t\tmember or as the case may be, allottee or not]\nThe stamp duty is payable under clause (a) and\n\t\t\t\t(aa), as the case may be.;]\n20](cc) Conveyance, (not being a transfer\n\t\t\t\tcharged or exempted under article No. 56) if relating to both\n\t\t\t\tmovable and immovable property.\n[Subject to maximum twenty-five crores rupees] -\n(i) an amount equal to [One per cent] of the\n\t\t\t\taggregate amount comprising of the market value of share issued\n\t\t\t\tor allotted in exchange of or otherwise, or the face value of\n\t\t\t\tsuch shares, whichever is higher and the amount of consideration,\n\t\t\t\tif any, paid for such amalgamation, or\n20 [(d) CONVEYANCE, [so far as it relates to\n\t\t\t\tscheme for reconstruction of the company or companies involving merger\n\t\t\t\tor the amalgamation of any two or more companies\nby an order of the National \n\t\t\t\t Company Law Tribunal under section 232 of the Companies Act, 2013\n\t\t\t\t(18 of 2013) or for amalgamation or dissolution of Banking Companies \n\t\t\t\tby an order of the Reserve Bank of India under Section 44A of the Banking Regulation Act 1949\n\t\t\t\t(10 of 1949)]\n(ii) an amount equal to [one percent] of the\n\t\t\t\ttrue market value of the immovable property situated in the State\n\t\t\t\tof Gujarat of the transferor company,\nwhichever is higher.]\n[ Explanation I - For the purpose of this Article, [and subject to sub-item (a) of item (ii) of clause (f) of article 45] an\n\t\t\t\tagreements to sell an immovable property or an irrevocable power\n\t\t\t\tof attorney shall, in case of transfer of the possession of such\n\t\t\t\tproperty before, at the time of, or after the execution of such\n\t\t\t\tagreement or power of attorney, be deemed to be a conveyance and\n\t\t\t\tthe stamp duty thereon shall be chargeable accordingly:\nProvided that the provisions of section 32-A shall apply mutatis mutandis to such agreement or power of attorney as\n\t\t\t\tare applicable to a conveyance:\nProvided further that where subsequently a conveyance is\n\t\t\t\texecuted in pursuance of such agreement of sale, or an\n\t\t\t\tirrevocable power of Attorney, the stamp duty, if any, already\n\t\t\t\tpaid and recovered on the agreement of sale or an irrevocable\n\t\t\t\tpower of Attorney which is deemed to be a conveyance, shall be\n\t\t\t\tadjusted towards the total duty leviable on the conveyance.]\n[ Explanation II - For the purposes of this Article, the\n\t\t\t\texpression “premises” means any land or building or\n\t\t\t\tpart of a building including any flat, apartment, tenement, shop\n\t\t\t\tor warehouse therein and includes:-\n(i) gardens, grounds and out houses, if any, appertaining to\n\t\t\t\tsuch building or part of a building, and\n(ii) any fittings affixed to such building or part of a\n\t\t\t\tbuilding for the more beneficial enjoyment thereof.]\n[ Explanation III - for the purpose of clause (d), the\n\t\t\t\tmarket value of share -\n(a) in relation of the transferee company whose shares are\n\t\t\t\tlisted and quoted for trading on a stock exchange, means the\n\t\t\t\tmarket value of share as on the appointed date mentioned in the\n\t\t\t\tscheme of amalgamation or when appointed date is not so fixed,\n\t\t\t\tthe date of [Order of National Company Law Tribunal or, as the case may be the order of the Reserve Bank of India.]\n(b) In relation to the transferee company, whose shares are\n\t\t\t\tnot listed or listed but not quoted for trading on a stock\n\t\t\t\texchange means the market value of the share issued or allotted\n\t\t\t\twith reference to the market value of share of the transferor\n\t\t\t\tcompany.\n(c) Where the transferee company and transferor company, whose\n\t\t\t\tshares are not list or not listed but not quoted for trading on\n\t\t\t\tstock exchange means the face value of the share issued or\n\t\t\t\tallotted with reference to the face value of share of the\n\t\t\t\ttransferee company.]",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "21",
"title": "21. Copy OR Extract, certified to\n\t\t\t\tbe a true copy or extract by or by order of any public officer\n\t\t\t\tand not chargeable under the law for the time being in force\n\t\t\t\trelating to court fees.",
"chapter": null,
"content": "[One hundred rupees]\nExemptions\nExemptions\n(a) Copy of any paper which a public officer is expressly\n\t\t\t\trequired by law to make or furnish for record in any public\n\t\t\t\toffice or for any public purpose.\n(b) Copy of, or extract from any register relating to births,\n\t\t\t\tbapitisms, namings, dedications, marriages, divorces, deaths or\n\t\t\t\tburials.",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "22",
"title": "22. Counterpart Or Duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.",
"chapter": null,
"content": "[One hundred rupees]\nExemption\nExemption\nCounterpart of any lease granted to cultivator when such lease\n\t\t\t\tis exempted from duty.",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "23",
"title": "23. Customs Bond Or Excise Bond, that is to say, any bond\n\t\t\t\tgiven pursuant to the provisions of any law for the time being in\n\t\t\t\tforce or to the directions of any officer of Customs or Excise\n\t\t\t\tfor, or in respect of, any of the duties of Customs or Excise or\n\t\t\t\tfor preventing frauds or evasions thereof or for any other matter\n\t\t\t\tor thing relating thereto. DECLARATION OF ANY TRUST, See Trust\n\t\t\t\t(No. 58)",
"chapter": null,
"content": "[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 93
},
{
"number": "24",
"title": "24. Delivery Order In respect of Goods, that is to say, any\n\t\t\t\tinstrument entitling any person therein named or his assigns or\n\t\t\t\tthe holder thereof, to the delivery of any goods lying in any\n\t\t\t\tdock or port, in any warehouse in which goods are stored, or\n\t\t\t\tdeposited on rent or hire, or upon any wharf, [When such goods\n\t\t\t\texceed in value one hundred rupees]",
"chapter": null,
"content": "[One rupee for every one thousand rupees or part thereof]\nDEPOSIT OF TITLE - DEEDS - See Agreement relating to Deposit\n\t\t\t\tof Title Deeds, Pawn or pledge (No. 6)\nDISSOLUTION OF PARTNERSHIP- See Partnership (No. 44)",
"footnote": "",
"is_definition": false,
"sort_order": 94
},
{
"number": "25",
"title": "25. Divorce, Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.",
"chapter": null,
"content": "[One hundred rupees]\nDOWER-Instrument of, See Settlement (No. 52)\nDUPLICATE, See Counterpart (No. 22).",
"footnote": "",
"is_definition": false,
"sort_order": 95
},
{
"number": "26",
"title": "26. Exchange of Property - Instrument of -EXCISE BOND, See\n\t\t\t\tCustoms Bond or Excise Bond (No. 23)",
"chapter": null,
"content": "The same duty as is leviable on a conveyance under article 20\n\t\t\t\ton the market value of the property of the greatest value.\n[27. Further Charge,- Instrument of, that is to say, any\n\t\t\t\tinstrument imposing a further charge on mortgaged property-\n(a) When the original mortgage is one of the description\n\t\t\t\treferred to in clause (a) of Article 36 (that is, with\n\t\t\t\tpossession).\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\t(a) for the amount of further charge secured by such instrument.\n(b) when such mortgage is one of the description referred to\n\t\t\t\tin clause (b) of Article 36 (that is, with possession)-\n(i) if at the time of execution of the instrument of further\n\t\t\t\tcharge possession of the property is given under such instrument.\n[Three rupees and fifty paise] for every Rs. 100 or part\n\t\t\t\tthereof for the total amount of the charge (including the\n\t\t\t\toriginal mortgage and any further charge already made) less the\n\t\t\t\tduty already paid on such original mortgage\n[(ii) if possession is not so given.]\n[(a) where the amount of further charge secured by such\n\t\t\t\tinstrument does not exceed Rs. 10,00,00,000/- [subject to maximum of eight lakh rupees,] twenty - five paise for every hundred rupees\n\t\t\t\tor part thereof;\nand further charge.\n(b) where the amount of further charge secured by such\n\t\t\t\tinstrument exceeds Rs. 10,00,00,000/- [Subject to maximum of eight lakh rupees,] fifty paise for every hundred rupees or part\n\t\t\t\tthereof.”]\n[(c) When original mortgage is one of the description\n\t\t\t\treferred in clause (b) (i) of article 36.\nThe same duty as is leviable under article 6(l)(a).] Deleted\n\t\t\t\tw.e.f. 1-3-2006]",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
{
"number": "28",
"title": "28. GIFT-Instrument of not being a\n\t\t\t\tSettlement (No. 52) or Will or Transfer No. (56)",
"chapter": null,
"content": "Hiring Agreement or agreement for service. (See Agreement No.\n\t\t\t\t5)\nThe same duty as is leviable on a\n\t\t\t\tconveyance under article 20 market value of the property which is\n\t\t\t\tthe subject-matter of the gift.\nProvided that where an instrument of gift contains any\n\t\t\t\tprovision for the revocation of the gift the value of the\n\t\t\t\tproperty which is the subject matter of the gift shall, for the\n\t\t\t\tpurposes of duty, be determined as if no such provision were\n\t\t\t\tcontained in the instrument.",
"footnote": "",
"is_definition": false,
"sort_order": 97
},
{
"number": "29",
"title": "29. Indemnity Bond.",
"chapter": null,
"content": "[One hundred rupees]\nInspectorship - Deed.\nSee Composition Deed (NO. 19)",
"footnote": "",
"is_definition": false,
"sort_order": 98
},
{
"number": "30",
"title": "30. LEASE, including an under lease or sub-lease and any\n\t\t\t\tagreement to let or sublet. -",
"chapter": null,
"content": "(a) Where by such lease the rent is \n\t\t\t\tfixed and no premium is paid or delivered.\n(i) Where the lease purports to be for a term of less than one\n\t\t\t\tyear.\n[One Rupee for every hundred rupees, or part thereof] or the\n\t\t\t\twhole amount payable or deliverable under such lease.\n(ii) Where the lease purports to be for a term of not less\n\t\t\t\tthan one year but not more than three years;\n[Two Rupee for every hundred rupees, or part thereof] for the\n\t\t\t\tamount or value of the average annual rent reserved.\n(iii) Where the lease purports to be for a term in excess of\n\t\t\t\tthree years but not more than ten years;\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\tfor the amount or value of the average annual rent reserved.\n(iv) Where the lease purports to be for a term in excess of\n\t\t\t\tten years but not more than thirty years;\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\tfor twice the amount or value of the average annual rent\n\t\t\t\treserved.\n(v) Where the lease purports to be for a term in excess of\n\t\t\t\tthirty years but not more than ninety eight years;\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\tfor thrice the amount or value of the average annual rent\n\t\t\t\treserved.\n(vi) Where the lease purports \n\t\t\t\tto be for a term in excess of ninety eight years;\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\tfor five times the amount or value of the average annual rent\n\t\t\t\treserved.\n(vii) Where the lease purports\n\t\t\t\t to be in perpetuity;\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\tfor one fifth of the whole amount or rents which would be paid or\n\t\t\t\tdelivered in respect of the first fifty years of the lease.\n(viii) Where the lease does\n\t\t\t\t not purports to be for any definite term;\nThe same duty as is leviale on a conveyance under Article 20\n\t\t\t\tfor the amount or value of the average annual rent which would be\n\t\t\t\tpaid or delivered for the first ten years if the lease continued\n\t\t\t\tso long.\n(b) where the lease is granted for a \n\t\t\t\tfine or premium or for money advanced or to be advanced and where no\n\t\t\t\t rent is reserved.\nThe same duty as is leviable on a conveyance under Article 20\n\t\t\t\tfor the amount or value of such fine or premium or advances as\n\t\t\t\tset forth in the lease.\n(c) Where the lease is granted for a\n\t\t\t\t fine or premium or for money advanced or to be advanced in addition to\n\t\t\t\t rent reserved\nThe same duty as is leviable on a\n\t\t\t\tconveyance under Article 20 for the amount or value of such fine\n\t\t\t\tor premium or advance as set forth in the lease, in addition to\n\t\t\t\tthe duty which would have been payable on such lease if no fine\n\t\t\t\tor premium or advance had been paid or delivered.\nProvided that, in any case where an agreement to lease is\n\t\t\t\tstamped with advalorem stamp required for a lease and a lease in\n\t\t\t\tpursuance of such agreement, is subsequently executed, the duty\n\t\t\t\ton such lease shall not exceed ten rupees.\n[(d) Where the lease relates to movable property.\nTwo rupees for every hundred rupees of part thereof on the\n\t\t\t\tamount of average annual rent plus the total amount of fine or\n\t\t\t\tpremium or money advanced or to be advanced, irrespective of the\n\t\t\t\tperiod for which such lease or agreement to lease is executed.]\nExplanation I\nExplanation I\nRent paid in advance shall be deemed to be premium or money advanced within the meaning of this article unless it is\n\t\t\t\tspecifically provided in the lease that rent paid in advance will\n\t\t\t\tbe set off towards the last instalment or instalments of rent.\nExplanation II\nExplanation II\nWhen a lessee undertakes to pay any recurring charge such as Government revenue, landlord’s share of ceses, or the\n\t\t\t\towner’s share of municipal rates of taxes, which is by law\n\t\t\t\trecoverable from the lessor, the amount so agreed to be paid by\n\t\t\t\tthe lessee, shall be deemed to be part of the rent.\n[30A. LEAVE AND LICENCE AGREEMENT relating to immovable property other than the residential property.\nFifty paise for every hundred rupees or part thereof on the\n\t\t\t\twhole amount payable or deliverable plus the total amount of fine\n\t\t\t\tor premium or money advanced or to be advanced irrespective of\n\t\t\t\tthe period for which such leave and licence agreement is\n\t\t\t\texecuted.]",
"footnote": "",
"is_definition": false,
"sort_order": 99
},
{
"number": "31",
"title": "31. Letter of Allotment or Renunciation of Shares, in any\n\t\t\t\tcompany or proposed company, or in respect of any loan to be\n\t\t\t\traised by any company or proposed company.",
"chapter": null,
"content": "[One rupee for every one thousand rupees or part thereof of\n\t\t\t\tthe value of the shares.]\nSee also Certificate or other Document (No. 18)",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "32",
"title": "32. Letter of Guarantee.",
"chapter": null,
"content": "[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 101
},
{
"number": "33",
"title": "33. Letter of Licence, that is to say, any agreement between a\n\t\t\t\tdebtor and his creditors, that the latter shall, for a specified\n\t\t\t\ttime, suspend their claims and allow the debtor to carry on\n\t\t\t\tbusiness at his own discretion.",
"chapter": null,
"content": "[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 102
},
{
"number": "34",
"title": "34. Marriage Registration",
"chapter": null,
"content": "[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 103
},
{
"number": "35",
"title": "35. Memorandum of Association of A Company.",
"chapter": null,
"content": "(a) if accompanied by articles \n\t\t\t\tof association [under Section 10 of the Companies Act, 2013 (18 of 2013).]\n[One hundred rupees]\n(b) if not so accompanied\nThe same duty as is leviable on article of\n\t\t\t\tAssociation under Article 12 according to the share capital of\n\t\t\t\tthe company.\nExemption\nExemption\nMemorandum of any association not formed for\n\t\t\t\tprofit and registered [under Section 8 of the Companies Act, 2013 (18 of 2013).]",
"footnote": "",
"is_definition": false,
"sort_order": 104
},
{
"number": "36",
"title": "36. Mortgage - Deed, not being an Agreement\n\t\t\t\trelating to Deposit of Title-Deeds, Pawn or Pledge (No. 6), Botomry Bond (No. 15), Mortgage of a Corp (No. 37), Respondent\n\t\t\t\tBond (No. 50) or Security Bond (No. 51),",
"chapter": null,
"content": "(a) when possession of the property or any part\n\t\t\t\tof the property comprised in such deed is [xxxx] given, or is\n\t\t\t\tagreed to be given, by the mortgagor. (Clause (b) &\n\t\t\t\tExplanation up to 31-7-98]\nThe same duty as is leviable on a conveyance\n\t\t\t\tunder [clause (a) of] Article 20 for the amount secured by such\n\t\t\t\tdeed.\n[(b) when possession of the property or any\n\t\t\t\tpart of the property comprised in such deed is not given or not\n\t\t\t\tagreed to be given.\nThe same duty as is leviable under article\n\t\t\t\t6(l)(a).’]\n[Explanation I -\n[Explanation I -\nA mortgagor who gives to the mortgage a power of\n\t\t\t\tattorney to collect rents or a lease of the property mortgaged or\n\t\t\t\tpart thereof, is deemed to give possession within the meaning of\n\t\t\t\tthis Article]\n[(c) when a collateral or auxilliary or\n\t\t\t\tadditional or substituted security, or by way of further\n\t\t\t\tassurance for the above mentioned purpose where the principal or\n\t\t\t\tprimary security is duly stamped.]\nfive rupees for every sum Rs. 1000 secured or\n\t\t\t\tpart thereof.\nExemptions\nExemptions\n(1) Instrument executed by persons taking\n\t\t\t\tadvances under the Land Improvement Loans Act, 1883 (XIX of\n\t\t\t\t1883.) or the Agriculturists’ Loans Act, 1884, (XII of\n\t\t\t\t1884.) or by their sureties as security for the repayment of such\n\t\t\t\tadvances.\n(2) Letter of hypothecation accompanying a bill\n\t\t\t\tof exchange.",
"footnote": "",
"is_definition": false,
"sort_order": 105
},
{
"number": "37",
"title": "37. Mortgage of A Crop, including any instrument\n\t\t\t\tevidencing an agreement to secure the repayment of a loan made\n\t\t\t\tupon any mortgage of a crop whether the crop is or is not in\n\t\t\t\texistence at the time of mortgage",
"chapter": null,
"content": "(a) when the loan is repayable not more than\n\t\t\t\tthree months from the date of the instrument,\n[Fifty paise] for every sum of Rs. 100 or part\n\t\t\t\tthereof secured by such mortgage.\n(b) When the loan is repayable more than three\n\t\t\t\tmonths but not more than eighteen months from the date of the\n\t\t\t\tinstrument.\nOne rupee for every sum of Rs. 100 or part\n\t\t\t\tthereof secured by such mortgage",
"footnote": "",
"is_definition": false,
"sort_order": 106
},
{
"number": "38",
"title": "38. Notarial Act, that is to say, any\n\t\t\t\tinstrument, endorsement, note, attestation, certificate or entry\n\t\t\t\tnot being a Protest (No. 46) made or signed by a Notary in the\n\t\t\t\texecution of the duties of his office, or by any other person\n\t\t\t\tlawfully acting as a Notary.",
"chapter": null,
"content": "Twenty rupee.\nSee also Protest of Bill or Note (No. 46)\n[39. Note or memorandum, sent by a Broker or\n\t\t\t\tAgent to his principal intimating the purchase or sale on account\n\t\t\t\tof such principal -\n(a) of cotton including cotton pods or Kapas\n\t\t\t\t(Unginned Cotton),\nOne rupee for every ten thousand rupees or part\n\t\t\t\tthereof of the value of cotton at the time of its purchase or, as\n\t\t\t\tthe case may be, sale.\n(b) of bullion or specie,\nOne rupee for every ten thousand rupees or part\n\t\t\t\tthereof of the value of silver, gold or, as the case may be,\n\t\t\t\tsovereigns at the time of purchase or, as the case may be, sale.\n(c) of oil-seeds,\nOne rupee for every ten thousand rupees or part\n\t\t\t\tthereof the value of the oil seeds at the time of its purchase\n\t\t\t\tor, as the case may be, sale.\n(d) of any kind of yarn, non-mineral oils or\n\t\t\t\tspices,\nOne rupee for every ten thousand rupees or part\n\t\t\t\tthereof of the value of such yarn, ground-nut oil, other\n\t\t\t\tnon-mineral oil or spices at the time of its purchase or, as the\n\t\t\t\tcase may be, sale.\n(e) of any other goods exceeding twenty rupees\n\t\t\t\tin value,\nNil\n(f) of any share, scrip, stock, bond, debenture\n\t\t\t\tstock or other marketable security of a like nature exceeding twenty rupees in value not being a Government security.\nOne rupee for every ten thousand rupees or part\n\t\t\t\tthereof of the value of the security at the time of its purchase\n\t\t\t\tor, as the case may be, sale.\n(g) of a Government security\nOne hundred rupees.”]",
"footnote": "",
"is_definition": false,
"sort_order": 107
},
{
"number": "40",
"title": "40. NOTE or ENTRY in records made or a LETTER\n\t\t\t\twritten BY CREDITOR, relating to the deposit of title deeds to\n\t\t\t\tserve as evidence of the title to any property whatsoever (other\n\t\t\t\tthan marketable security) where there is no agreement of\n\t\t\t\tmemorandum of agreement relating to deposit of such title deeds.",
"chapter": null,
"content": "The same duty as AGREEMENT RELATING TO DEPOSIT\n\t\t\t\tOF TITLE DEEDS (No. 6)",
"footnote": "",
"is_definition": false,
"sort_order": 108
},
{
"number": "41",
"title": "41. NOTE FOR PROTEST BY THE MASTER OF A SHIP - See also protest by the Master of a ship (No. 47).",
"chapter": null,
"content": "[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 109
},
{
"number": "42",
"title": "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.) -",
"chapter": null,
"content": "(a) Where payable otherwise than on demand but\n\t\t\t\tnot more than one year after date or sight.\n[Five rupees] for every Rs. 1,000 or part\n\t\t\t\tthereof the amount of bill or note.\n(b) Where payable at more than one year after\n\t\t\t\tdate or sight.\nThe same duty as a Bond (No. 14) for the same\n\t\t\t\tamount.",
"footnote": "",
"is_definition": false,
"sort_order": 110
},
{
"number": "2",
"title": "43. PARTITIONED - Instrument of as defined by\n\t\t\t\tsection 2(m).",
"chapter": null,
"content": "The same duty as a Bond (no. 14) for the amount\n\t\t\t\tof the market value of the separated share of shares of the\n\t\t\t\tproperty.\nN.B. : The largest share remaining, after the\n\t\t\t\tproperty is partitioned (or, if there are two or more shares of\n\t\t\t\tequal value and not smaller than any of the other shares, than\n\t\t\t\tone of such equal shares) shall be deemed to be that from which\n\t\t\t\tthe other shares are separated :\nProvided always that -\n(a) when an instrument of partition containing\n\t\t\t\tan agreement to divide property in severalty is executed and a\n\t\t\t\tpartition is effected in pursuance of such agreement, the duty\n\t\t\t\tchargeable upon the instrument effecting such partition shall be\n\t\t\t\treduced by the amount of duty paid in respect of the first\n\t\t\t\tinstrument, but shall not be less than\n[One hundred rupees]\n(b) where land is held on Revenue Settlement for\n\t\t\t\ta period not exceeding thirty years and paying the full\n\t\t\t\tassessment, the value for the purpose of duty shall be calculated\n\t\t\t\tat not more than five times the annual revenue :\n(c) where a final order for effecting a\n\t\t\t\tpartition passed by any Revenue authority or any Civil Court or\n\t\t\t\tan award by an arbitrator directing a partition stamped with the\n\t\t\t\tstamp required for an instrument of partition, and an instrument\n\t\t\t\tof partition in pursuance of such order or award is subsequently\n\t\t\t\texecuted, the duty on such instrument shall not exceed [One\n\t\t\t\thundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 111
},
{
"number": "44",
"title": "44. Partnership (1) Instrument of -[up to\n\t\t\t\t31-7-98]",
"chapter": null,
"content": "Subject to a maximum of [two thousand rupees,\n\t\t\t\ttwo hundred rupees] for every Rs. 10, 000 or part thereof of the\n\t\t\t\tamount of the capital of partnership\n[(1) [Instrument of any\n\t\t\t\t partnership including, Limited Liability Partnership and Joint Venture to\n\t\t\t\t run a business]\n(a) Where such\tshare of capital is brought in by\tway of cash.\n(b) Where such\tshare of capital is brought in by way of immovable property.\n(c) Where such share of capital is brought in by way of cash and immovable property.\nSubject to maximum of ten thousand rupees, one rupee \n\t\t\t\tfor every hundred rupee or part thereof of the amount of the capital of \n\t\t\t\tpartnership.\nThe same duty as is leviable on a conveyance under Article 20 for the market value of such immovable property.\nThe same duty as is leviable under sub-clauses\t(a) and (b), respectively.]\n(2) (a) Alteration in the constitution of the\n\t\t\t\tpartnership in [including, Limited\n\t\t\t\tLability Partnership and Joint Venture to run a business] Instrument of\nA sum equal to the duty that would have been\n\t\t\t\tleviable under clause (I) as though capital of the partnership\n\t\t\t\thad been, when the partnership was formed, equal to the capital\n\t\t\t\tso increased, less sum already paid under clause (1).\n(b) [including, Limited\n\t\t\t\t Lability Partnership and Joint Venture to run a business] in consequence of any reason other than that referred to in \n\t\t\t\tsub-clause (a).Instrument of\n[One hundred rupees]\n(3) Dissolution of - [Partnership or\n\t\t\t\t retirement of partner including, Limited Liability Partnership and\n\t\t\t\t Joint Venture to run a business]\n(a) where any immovable property is taken as his\n\t\t\t\tshare on dissolution of partnership by a partner other than a partner who brought that property as his share or contribution to\n\t\t\t\tpartnership [inclusive\n\t\t\t\tof, Limited Liability Partnership and Joint Venture to run a business] .\nThe same duty as is leviable on conveyance under\n\t\t\t\tArticle 20 for the market value of such property or one hundred\n\t\t\t\trupees, whichever is more.\n(b) in any other\n\t\t\t\tcase.",
"footnote": "",
"is_definition": false,
"sort_order": 112
},
{
"number": "2",
"title": "45. Power of Attorney - as defined by section\n\t\t\t\t2(r), not being a proxy -",
"chapter": null,
"content": "[One hundred rupees.]\n(a) when executed for the sole purpose of\n\t\t\t\tprocuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more\n\t\t\t\tsuch documents;\n[One hundred rupees.]\n(b) When required in suits or proceedings under\n\t\t\t\tthe Presidency Small Cause Courts Act, 1882; (XV of 1882)\n[One hundred rupees.]\n(c) When authorizing one person or more to act\n\t\t\t\tin a single transaction other than the case mentioned in clause\n\t\t\t\t(a);\n[One hundred rupees.]\n(d) when authorizing not more than five persons\n\t\t\t\tto act jointly and severally in more than one transaction or\n\t\t\t\tgenerally;\n[One hundred rupees.]\n(e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one\n\t\t\t\ttransaction or generally;\nOne hundred rupees.\n(f) (i) when given for consideration and authorising the attorney to sell any immovable property.\nThe same duty as is leviable on a conveyance\n\t\t\t\tunder Article 20 for the amount of the consideration or, as the\n\t\t\t\tcase may be, the market value of the immovable property whichever\n\t\t\t\tis greater;\n[(ii) when authorising to sell or transfer immovable property without consideration or without showing any consideration, as the case may be,\n(a)\n\t\t\t\tif given to the father, mother, brother, sister, wife, husband,\n\t\t\t\tson, daughter, grandson, granddaughter; One\n\t\t\t\thundred rupees. (b)\n\t\t\t\tin any other case. The\n\t\t\t\tsame duty as is leviable on a conveyance under article 20 for the\n\t\t\t\tamount of consideration or, as the case may be, market value of\n\t\t\t\tthe immovable property whichever is greater.]\n(a)\n\t\t\t\tif given to the father, mother, brother, sister, wife, husband,\n\t\t\t\tson, daughter, grandson, granddaughter;\nOne\n\t\t\t\thundred rupees.\n(b)\n\t\t\t\tin any other case.\nThe\n\t\t\t\tsame duty as is leviable on a conveyance under article 20 for the\n\t\t\t\tamount of consideration or, as the case may be, market value of\n\t\t\t\tthe immovable property whichever is greater.]\n['(g) When given to a promoter or developer; by whatever name called, for construction on; or development of, or\n\t\t\t\tsale or transfer (in any manner whatsoever) of, any immovable\n\t\t\t\tproperty.\n[Three rupees and fifty paise] for every hundred rupees or part\n\t\t\t\tthereof of the market value of the property which is the subject\n\t\t\t\tmatter of such power of attorney.\nProvided that the provisions of section 32A\n\t\t\t\tshall mutatis mutandis apply to such instrument of power of\n\t\t\t\tattorney as they apply to a Conveyance under that section :\n\t\t\t\tProvided further that when proper stamp duty is paid under clause\n\t\t\t\t(ga) of article 5, on an agreement or records thereof or\n\t\t\t\tmemorandum of an agreement executed between the same parties and\n\t\t\t\tin respect of same property, the duty chargeable under this\n\t\t\t\tclause shall be rupees one hundred.] ;\n[(h) in any other case]\n[one hundred rupees] for each person\n\t\t\t\tauthorised.\n[ Explanation I : For the purposes of\n\t\t\t\tthis article, more persons than one when belonging to the same\n\t\t\t\tfirm shall be deemed to be one person.\nExplanation I :\nExplanation - II : The term\n\t\t\t\t“registration” includes every operation incidental to\n\t\t\t\tregistration under the Registration Act, 1908. (XVI of 1908)\nExplanation - II :\nExplanation - III : Where under clause\n\t\t\t\t+[(f)] duty has been paid on the power of attorney, and a\n\t\t\t\tconveyance relating to that property is subsequently executed in\n\t\t\t\tpursuance of the power of attorney between the executants of the\n\t\t\t\tpower of attorney, and the person in whose favour it is executed,\n\t\t\t\tthe duty on conveyance shall be the duty calculated on the market\n\t\t\t\tvalue of the property reduced by duty paid on the power of\n\t\t\t\tattorney.]\nExplanation - III :",
"footnote": "",
"is_definition": false,
"sort_order": 113
},
{
"number": "46",
"title": "46. PROTEST OF BILL, OR NOTE, that is to say,\n\t\t\t\tany declaration in writing made by a Notary or other person\n\t\t\t\tlawfully acting as such, attesting the dishonour of Bill of\n\t\t\t\tExchange or promissory note.",
"chapter": null,
"content": "[One hundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 114
},
{
"number": "47",
"title": "47. PROTEST BY THE MASTER OF A SHIP, that is to\n\t\t\t\tsay, any declaration of the particulars of her voyage drawn up by\n\t\t\t\thim with a view to the adjustment of losses or the calculation of\n\t\t\t\taverages, and every declaration in writing made by him against\n\t\t\t\tthe charters or the consignees for not loading or unloading the\n\t\t\t\tship when such declaration is attested or certified by a Notary\n\t\t\t\tor other person lawfully acting as such.",
"chapter": null,
"content": "[One hundred rupees]\nSee also Note of Protest by the Master of a ship\n\t\t\t\t(No. 41).",
"footnote": "",
"is_definition": false,
"sort_order": 115
},
{
"number": "48",
"title": "48. Reconveyance of Mortgaged Property",
"chapter": null,
"content": "[One hundred rupees]\n[48A. Record of Transaction (electronic or\n\t\t\t\totherwise effected by a trading member through a stock exchange\n\t\t\t\tor the association,—\n(a) if relating to sale and purchase of\n\t\t\t\tGovernment Securities.\nOne hundred rupees\n(b) If relating to\n\t\t\t\tpurchases or sale of Securities, other than those falling under\n\t\t\t\titem (a) above,-\n(i) in case of delivery\nOne hundred rupees for every ten thousand rupees\n\t\t\t\tor part thereof.\n(ii) in case of non-delivery\nTwenty paise for every ten thousand rupees or\n\t\t\t\tpart thereof.\n(c) if relating to futures and options trading\nTwenty paise for every ten thousand rupees or\n\t\t\t\tpart thereof.\n(d) if relating to forward contracts of\n\t\t\t\tcommodities described in clauses (a) to (d) of Article 39, traded\n\t\t\t\tthrough an association or otherwise.\nOne rupee for every one lakh rupees or part\n\t\t\t\tthereof\nExplanation I - No duty shall be\n\t\t\t\tchargeable under this Article on agreement or its record or note\n\t\t\t\tor memorandum.\nExplanation II - For the purpose of clause\n\t\t\t\t(b), securities shall have the same meaning as defined under the\n\t\t\t\tSecurities Contract (Regulation) Act, 1956 (42 of 1956)]\n[49. RELEASE- that is to say, any instrument (not being such a release as is provided for by section 24) whereby a person renounce a claim upon another person or against any specified property-\n(a) if the release deed of an ancestral property\n\t\t\t\tor part thereof is executed by or in favour of brother or sister\n\t\t\t\t(children of renouncer' s parents) or son or daughter or son of\n\t\t\t\tpredeceased son or daughter of predeceased son or father or\n\t\t\t\tmother or spouse of the renouncer or the legal heirs of the above\n\t\t\t\trelations; One hundred rupees. (b) in any other case The same duty as is leviable on a conveyance\n\t\t\t\tunder article 20 for the amount of consideration or, as the case\n\t\t\t\tmay be, market value of the share, interest, part or claim\n\t\t\t\trenounced in immovable property whichever is greater.]\n(a) if the release deed of an ancestral property\n\t\t\t\tor part thereof is executed by or in favour of brother or sister\n\t\t\t\t(children of renouncer' s parents) or son or daughter or son of\n\t\t\t\tpredeceased son or daughter of predeceased son or father or\n\t\t\t\tmother or spouse of the renouncer or the legal heirs of the above\n\t\t\t\trelations;\nOne hundred rupees.\n(b) in any other case\nThe same duty as is leviable on a conveyance\n\t\t\t\tunder article 20 for the amount of consideration or, as the case\n\t\t\t\tmay be, market value of the share, interest, part or claim\n\t\t\t\trenounced in immovable property whichever is greater.]",
"footnote": "",
"is_definition": false,
"sort_order": 116
},
{
"number": "50",
"title": "50. Respondentia Bond that is to say, any\n\t\t\t\tinstrument securing a loan on the cargo laden or to laden on\n\t\t\t\tboard a ship and making repayment contingent on the arrival of\n\t\t\t\tthe cargo at the port of destination.",
"chapter": null,
"content": "The same duty as a Bond (No. 14) for the amount\n\t\t\t\tof the loan secured.\nRevocation of any trust or Settlement See\n\t\t\t\tSettlement (No. 52); Trust (No. 58)",
"footnote": "",
"is_definition": false,
"sort_order": 117
},
{
"number": "51",
"title": "51. Security Bond or Mortgage-DEED executed by\n\t\t\t\tway of security for the due execution of an office, or to account\n\t\t\t\tfor money or other property received by virtue thereof or\n\t\t\t\texecuted by a surety to secure the due performance of a contract",
"chapter": null,
"content": "[One hundred rupees]\nExemptions:\nExemptions:\nBond or other instrument, when executed-\n(a) by any person for the purpose of\n\t\t\t\tguaranteeing that the local income derived from private\n\t\t\t\tsubscriptions to a charitable dispensary or hospital or any other\n\t\t\t\tobject of public utility shall not be less than a specified sum\n\t\t\t\tper mensem;\n(b) under the rules made by the State Government\n\t\t\t\tunder section 76 of the Bombay Irrigation Act, 1879; (Bom VII of\n\t\t\t\t1879.)\n(c) Executed by person taking advances under the\n\t\t\t\tLand Improvement Loans Act, 1883, (XIX of 1883.) or the Agriculturists’ Loan Act, 1884 (XII of 1884.) or by their sureties as security for the repayment of such advances;\n(d) executed by officers of the Government or\n\t\t\t\ttheir sureties to secure the due execution of an office or the\n\t\t\t\tdue accounting for money or other property received by virtue\n\t\t\t\tthereof.",
"footnote": "",
"is_definition": false,
"sort_order": 118
},
{
"number": "52",
"title": "52. Settlement -",
"chapter": null,
"content": "A. - Instrument of (Including a deed of dower)-\n(i) where the settlement is made for a religious or charitable purpose.\nThe same duty as a Bond (No. 14) for a sum equal\n\t\t\t\tto the amount or, as the case may be, the market value of the\n\t\t\t\tproperty settled.\n(ii) in any other case,\nThe same duty as is leviable on a conveyance\n\t\t\t\tunder Article 20 for the amount or, as the case may be, the\n\t\t\t\tmarket valuer of the property settled:\nProvided that where an agreement to settle is\n\t\t\t\tstamped with the stamp required for an instrument of settlement\n\t\t\t\tand an instrument of settlement in pursuance of such Agreement is subsequently executed, the duty on such instrument shall not\n\t\t\t\texceed the\n[One hundred rupees]\nProvided further that where an instrument of\n\t\t\t\tsettlement contains any provision for the revocation of the\n\t\t\t\tsettlement, the amount or, as the case may be, the market value\n\t\t\t\tof the property settled shall, for the purpose of duty, be\n\t\t\t\tdetermined as if no such provision were contained in the\n\t\t\t\tinstrument.\nExemption\nExemption\nDeed of dower executed on the occasion of a\n\t\t\t\tmarriage between muhammadans.\nB-Revocation of -\n(i) In respect of settlement described in A (i)\n\t\t\t\tabove.\nThe same duty as a Bond (No. 14) for a sum equal\n\t\t\t\tto the amount or, as the case may be, the market value of the\n\t\t\t\tproperty concerned but not exceeding [One hundred rupees]\n(ii) in respect of settlement described in A\n\t\t\t\t(ii) above.\nThe same duty as is leviable on a conveyance\n\t\t\t\tunder Article 20 for the amount or, as the case may be, the\n\t\t\t\tmarket value of the property concerned but not exceeding [One\n\t\t\t\thundred rupees]",
"footnote": "",
"is_definition": false,
"sort_order": 119
},
{
"number": "53",
"title": "53. SHARE WARRANTS to bearer issued [under the Companies Act, 2013 (18 of 2013).]",
"chapter": null,
"content": "The same duty as a Bond (No. 14) for the same\n\t\t\t\tamount.\nExemption :\nExemption :\nShare-warrant when issued by a company in\n\t\t\t\tpursuance of the provisions of section 114 of the Companies Act,\n\t\t\t\t1956, (I of 1956) to have effect only upon payment as composition for that duty, to the Collector of Stamp Revenue, of -\n(a) One and a half per centum of the whole\n\t\t\t\tsubscribed capital of the company, or\n(b) if any company which has paid the said duty\n\t\t\t\tor composition in full, subsequently issues an addition to its\n\t\t\t\tsubscribed capital - one and a half per centum of the additional\n\t\t\t\tcapital so issued.\nSCRIP, See Certificate (No. 18)",
"footnote": "",
"is_definition": false,
"sort_order": 120
},
{
"number": "54",
"title": "54. Shipping ORDER for or relating to the\n\t\t\t\tconveyance of goods on board on any Vessel.",
"chapter": null,
"content": "Fifty paise Deleted w.e.f. 1-4-2006",
"footnote": "",
"is_definition": false,
"sort_order": 121
},
{
"number": "55",
"title": "55. Surrender of Lease -",
"chapter": null,
"content": "[One hundred rupees]\nExemption :\nExemption :\nSurrender of lease, when such lease is exempted\n\t\t\t\tfrom duty.",
"footnote": "",
"is_definition": false,
"sort_order": 122
},
{
"number": "56",
"title": "56. TRANSFER (whether with or without\n\t\t\t\tconsideration) -",
"chapter": null,
"content": "(a) of debentures, being marketable securities\n\t\t\t\twhether the debenture is liable to duty or not except debentures provided for by section 8 of the Indian Stamp Act, 1899. (II of\n\t\t\t\t1899.)\n[Subject to a maximum of ten thousand rupees,\n\t\t\t\tOne rupees for every Rs. 100 or part thereof of the face amount\n\t\t\t\tof the debenture.]\nExplanation -\nExplanation -\nFor the purpose of this clause, the term\n\t\t\t\t“debenture’ includes debenture stock.\n(b) of any interest secured by bond, mortgage -\n\t\t\t\tdeed or policy of insurance.\n[One hundred rupees]\n(c) of any property under the Administrators\n\t\t\t\tGeneral Act, 1963 (45 of 1963) section 22.\n[One hundred rupees]\n(d) of any trust property without consideration\n\t\t\t\tfrom one trustee to another trustee or from a trustee to a\n\t\t\t\tbeneficiary.\n[One hundred rupees]\nExemptions\nExemptions\nTransfer by endorsement -\n(a) of a bill of exchange, cheque of promissory\n\t\t\t\tnote;\n(b) of a bill of lading, delivery order, warrant\n\t\t\t\tfor goods or other mercantile document of title of goods;\n(c) of a policy of insurance;\n(d) of securities of the Central Government.",
"footnote": "",
"is_definition": false,
"sort_order": 123
},
{
"number": "57",
"title": "57. TRANSFER OF LEASE by way of assignment and\n\t\t\t\tnot by way of under lease. [or way of decree or final order\n\t\t\t\tpassed by any civil court or any Revenue officer]",
"chapter": null,
"content": "The same duty as is leviable on a conveyance\n\t\t\t\tunder [Article 20)(a) for the amount of consideration for the\n\t\t\t\ttransfer, or as the case may be market value of the immovable\n\t\t\t\tproperty which ever is greater]\nExemption\nExemption\nTransfer of any lease exempt from duty.",
"footnote": "",
"is_definition": false,
"sort_order": 124
},
{
"number": "58",
"title": "58. TRUST -",
"chapter": null,
"content": "A. Declaration of - of, or concerning any\n\t\t\t\tproperty when made by any writing not being a will.\n[One hundred rupees]\nB. Revocation of - of, or concerning, any\n\t\t\t\tproperty when made by any instrument other than a will.\n[One hundred rupees]\n(See also Settlement (No. 52))\nVALUATION, SEE Appraisement (No. 10)",
"footnote": "",
"is_definition": false,
"sort_order": 125
},
{
"number": "59",
"title": "59. WARRANT FOR GOODS, that is to say, any\n\t\t\t\tinstrument evidencing the title of any person therein named, or\n\t\t\t\this assigns, or the holder thereof, to the property in any goods\n\t\t\t\tlying in or upon any dock, warehouse or wharf, such instrument\n\t\t\t\tbeing signed or certified by or on behalf of the person in whose\n\t\t\t\tcustody such goods may be.",
"chapter": null,
"content": "One rupees. ] Deleted w.e.f. 1-4-2006\nSchedule-II\nEnactments Repealed\nEnactments Repealed\n( See Section 76)\n( See Section 76)\nYear\nYear\nNo.\nNo.\nEnactments\nEnactments\nExtent of Repeal\nExtent of Repeal\n1\n1\n2\n2\n3\n3\n4\n4\n1899\nII\nThe Indian Stamp Act, 1899, in its application\n\t\t\t\tto the Pre-Reorganisation State of Bombay, excluding the\n\t\t\t\tTransferred territories and to the Vidarbha Region and the kutch\n\t\t\t\tArea of the State of Bombay.\nThe whole except in so far as it relates to\n\t\t\t\tdocuments specified in entry 91 of List I in the Seventh to the\n\t\t\t\tConstitution of India.\n1899\nII\nThe Indian Stamp Act, 1899 as applied to the\n\t\t\t\tSaurashtra Area of the State of Bombay\nThe whole except in so far as it relates to\n\t\t\t\tdocuments specified entry 91 of List I in the Seventh Schedules\n\t\t\t\tto the Constitution of India.\n1331Fasli\nIV\nThe Hyderabad Stamp Act, 1331F.\n1932\nII\nThe Bombay Finance Act, 1932.\nParts IV and V containing sections 15, 16, 17,\n\t\t\t\t18, and 19.\n1943\nXIV\nThe Bombay Increase of Stamp Duties Act, 1943.\nThe whole",
"footnote": "",
"is_definition": false,
"sort_order": 126
}
],
"metadata": {
"Act ID": "Last Updated 13th June, 2019 [guj194]",
"Act Number": "(Bombay Act No. 60 of 1958)",
"Enactment Date": "",
"Act Year": "1958",
"Short Title": "The Bombay Stamp Act, 1958",
"Type": "STATE",
"Location": "Gujarat"
},
"updated_at": "2026-09-29 21:52:26"
}