The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968

{
    "id": 16511,
    "slug": "the-indian-stamp-goa-daman-and-diu-amendment-act-1968-1968",
    "title": "The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968",
    "short_title": "The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968",
    "act_number": "(Act No. 17 of 1968)",
    "act_year": 1968,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Amendment of section 2.",
            "chapter": null,
            "content": "[(i) after clause (7), the following shall be inserted, namely:-\n\"(7A) 'Chief Controlling Revenue Authority\" means such Officer as the Government may, by notification in the Official Gazette, appoint in this behalf for the State.\";\n(a) in clause (10), after the words and figure \"by Schedule I\", the words, figure and letter \"or by Schedule I-A, as the case may be\" shall be added at the end;\n(ii) in clause (13), after sub-clause (b), the following sub-clauses shall be inserted, namely:-\n\"(c) impression by franking machine;\n(d) impression by any such machine as the Government may, by notification in the Official Gazette, specify.\".\n(b) after clause (25), the following clause shall be inserted, namely:-\n\"(26) \"Union territory\" means the Union territory of Goa, Daman and Diu.\".]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Amendment of section 3.",
            "chapter": null,
            "content": "(1) every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule which, not having been previously executed by any person, is executed in the Union territory on or after the date of commencement of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968;\n(2) every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule, which, not having been previously executed by any person, is executed out of the Union territory on or after the date of commencement of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, and relates to any property situated, or to any matter or thing done or to be done in the Union territory and is received in the said Union territory:\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 any ship or vessel, registered under the Inland-Steam-Vessels Act, 1917, the Merchant Shipping Act, 1958, or the Coasting Vessels Act, 1838, as amended by subsequent Acts.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Amendment of section 4.",
            "chapter": null,
            "content": "(i) after the words and figure \"in Schedule I\" the words, figure and letter \"or in Schedule I-A, as the case may be\" shall be inserted;\n(ii) for the words \"in that Schedule\", the words, figures and letters \"in Schedule I or in Schedule I-A, as the case may be\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "5. Amendment of section 6.",
            "chapter": null,
            "content": "(a) after the words and figure \"in Schedule I\", the words, figure and letter \"or in Schedule I-A, as the case may be\" shall be inserted;\n(b) in the proviso, after the words \"has been paid\", the words, figure and letter \"unless such instrument falls within the provisions of section 6-A\", shall be added at the end.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6-A",
            "title": "6. Insertion of new section 6-A.",
            "chapter": null,
            "content": "\"6A. Payment of higher duty in respect of certain instruments.\n(a) on the principal or original instrument, as the case may be, or\n(b) in accordance with the provisions of this section,\n\"9A. Power of State Government to consolidate duties in respect of receipts.\nAmendment of section 10.\n[\"(2A) The Chief Controlling Revenue Authority, may subject to such conditions as he may deem fit to impose, authorise use of franking machine or any other machine specified under sub-clause (d) of clause (13) of section 2, for making impressions on instruments chargeable with duties to indicate payment of duties payable on such instruments.\n(2B) (a) Where the Chief Controlling Revenue Authority is satisfied that having regard to the extent of instruments executed and the duty chargeable thereon, it is necessary in public interest to authorise any person, body or organization to such use of franking machine or any other machine, he may, by order in writing, authorise such person, body or organisation.\n(b) Every such authorisation shall be subject to such conditions, if any, as the Chief Controlling Revenue Authority may, by any general or special order, specify in this behalf.\n(2C) The procedure to regulate the use of franking machine or any other machine as so authorised shall be such as the Chief Controlling Revenue Authority may, by order, determine.\nSignature of the Chief Controlling Revenue Authority\nExplanation:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "11",
            "title": "7. Amendment of section 11.",
            "chapter": null,
            "content": "(a) in clause (a), for the words \"ten naye paise\" , the words \"twenty paise\" shall be substituted;\n(b) clause (c) shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "18-A",
            "title": "8. Insertion of new section 18-A.",
            "chapter": null,
            "content": "\"18A. Payment of duty on certain instruments liable to increased duty under item (2) of the first proviso to section 3.\n(i) notwithstanding anything contained in the said first proviso to section 3, the amount of duty chargeable on such instrument shall be the amount chargeable on it under Schedule I-A less the amount of duty, if any, already paid on it in India;\n(ii) in addition to the stamps, if any, already affixed, thereto, such instrument shall be stamped with the stamps necessary for the payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same person as though such instrument was an instrument received in India for the first time at the time when it became chargeable with the higher duty.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "23-A",
            "title": "9. Amendment of section 23-A.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "24",
            "title": "10. Amendment of section 24.",
            "chapter": null,
            "content": "[ 2. Amendment of section 27. - In section 27 of the Indian Stamp Act, 1899 (Central Act II of 1899), as in force in the Union territory of Goa, Daman and Diu (hereinafter referred to as \"the principal Act\"), after the words and brackets \"The consideration (if any)\", the words \"and the market value\" shall be inserted.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "27",
            "title": "2. Amendment of section 27.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "29",
            "title": "11. Amendment of section 29.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "32",
            "title": "12. Amendment of section 32.",
            "chapter": null,
            "content": "(i) in clause (a), after the words \"any instrument\", the words, bracket and figures \"other than an instrument chargeable with duty under item (2) of the first proviso to section 3\" shall be inserted;\n(ii) in clause (b), the word \"or\" occurring at the end shall be omitted;\n(iii) in clause (c), the word \"or\" shall be inserted at the end;\n(iv) after clause (c), the following clause shall be inserted, namely:-\n\"(d) any instrument chargeable with duty under item (2) of the first proviso to section 3 and brought to him after the expiration of three months from the date on which it is first received in the Union territory.\".\n[ 3. Insertion of new section 47A. - After section 47 of the principal Act, the following section shall be inserted namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "47A",
            "title": "3. Insertion of new section 47A.",
            "chapter": null,
            "content": "\"47A. Instruments of conveyance, etc. undervalued how to be dealt with. - (1) If the registering officer appointed under the Registration Act, 1908 (Central Act 16 of 1908) while registering any instrument of conveyance, exchange or gift has reason to believe that the market value of the property which is the subject matter of conveyance, exchange or gift has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the market value of such property and the proper duty payable thereon.\n\"47A. Instruments of conveyance, etc. undervalued how to be dealt with.\n(2) On receipt of a reference under sub-section (1) the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of the property which is the subject matter of conveyance, exchange or gift and the duty as aforesaid, and, thereupon, the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty.\n(3) The Collector may on his own motion or otherwise, within two years from the date of registration of any instrument of conveyance, exchange or gift not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property as set forth in such instrument, which is the subject matter of conveyance, exchange or gift and the duty payable thereon and if after such examination he has reason to believe that the market value of such property has not been truly set forth in the instrument, he may determine the market value of such property and the duty as aforesaid in accordance with the procedure provided for in sub-section (2) and, thereupon, the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty:\nProvided that nothing in this sub-section shall apply to any instrument registered before the date of the commencement of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1975.\n(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3), may appeal to the Civil Judge, Senior Division and all such appeals shall be preferred within such time, and shall be heard and disposed of in such manner, as may be prescribed by rules made under this Act.\nExplanation: - For the purposes of this Act, market value of any property shall be estimated to be the price which in the opinion of the Collector or the Civil Judge, Senior Division, as the case may be, such property would have fetched or would fetch, if sold in the open market on the date of execution of the instrument of conveyance, exchange or gift.\".]\nExplanation:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "77",
            "title": "13. Amendment of section 77.",
            "chapter": null,
            "content": "[ 4. Substitution of new section for section 78. - For section 78 of the principal Act, the following section shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "78",
            "title": "4. Substitution of new section for section 78.",
            "chapter": null,
            "content": "\"78. Duty or allowance to be rounded off to the next higher multiple of five paise. - If the total amount of duty payable, or of allowance to be made, under this Act is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of five paise.\".]\n\"78. Duty or allowance to be rounded off to the next higher multiple of five paise.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "14",
            "title": "14. Insertion of Schedule I-A.",
            "chapter": null,
            "content": "[\"Schedule I-A]\nDescription of Instrument\nProper stamp duty\n(1)\n(2)\n1.\nAcknowledgement of a debt exceeding twenty\n\t\t\t\t\trupees in amount or value, written or signed by or on behalf of,\n\t\t\t\t\ta debtor in order to supply evidence of such debt in any book\n\t\t\t\t\t(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: Provided that such acknowledgement does not contain\n\t\t\t\t\tany promise to pay the debt or any stipulation to pay interest\n\t\t\t\t\tor to deliver any goods or other property.\n[Twenty Rupee.]\n2.\nAdministration Bond, including a bond given under the Indian\n\t\t\t\t\tSuccession Act, 1925, or section 6 of the Government Savings\n\t\t\t\t\tBanks Act, 1873.\n(a) where the amount does not exceed Rs. 2,000;\nHundred rupees.\n(b) in any other case.\nFifty rupees.\n3.\nAdoption Deed that is to say, any instrument (other than a\n\t\t\t\t\tWill) recording an adoption or conferring or purporting to\n\t\t\t\t\tconfer an authority to adopt.\nFifty rupees.\n4.\nAffidavit, including an affirmation or declaration in the\n\t\t\t\t\tcase of persons by law allowed to affirm or declare instead of\n\t\t\t\t\tswearing.\n[Twenty Rupee.]\nExemptions\nExemptions\nAffidavit or declaration in writing when made-\n(a) as a condition of enrolment\n\t\t\t\t\tin the Armed Forces of the Union;\n(b) for the immediate purpose of\n\t\t\t\t\tbeing filed or used in any Court or before the officer of any\n\t\t\t\t\tCourt; or\n(c) for the sole purpose of\n\t\t\t\t\tenabling any person to receive any pension or charitable\n\t\t\t\t\tallowance.\n5.\nAgreement or Memorandum of an Agreement-\n(a) if relating to the sale of a bill of exchange.\nFifteen rupees.\n(b) if relating to the sale [of] Government security or\n\t\t\t\t\tshare in an incorporated company or other body corporate.\nSubject to a maximum of fifteen rupees twenty paise for every\n\t\t\t\t\tRupees 10.000 or part thereof of the value of the Security or\n\t\t\t\t\tshare.\n[\"(bb) if relating to an agreement for the sale of an\n\t\t\t\t\timmovable property.\nRupees 100/- for property valued upto Rs.1 lakh or\n\t\t\t\t\tpart thereof and for property valued in excess of Rs. 1 lakh\n\t\t\t\t\tupto Rs.5 lakhs, Rs.500/- per lakh or part thereof and for\n\t\t\t\t\tproperty valued in excess of Rs. 5 lakhs, Rs.1,000/- per lakh or\n\t\t\t\t\tpart thereof.\"]\n(c) if not otherwise provided for...\nTen rupees.\nExemptions\nExemptions\nAgreement or memorandum of agreement-\n(a) for or relating to the sale\n\t\t\t\t\tof goods or merchandise exclusively not being a NOTE or\n\t\t\t\t\tMEMORANDUM chargeable under No. 42;\n(b) made in the form of tenders\n\t\t\t\t\tto the Central Government for or relating to any loan;\nAgreement to Lease. See Lease (No. 34)\n6.\nAgreement Relating to Deposit of Title-deeds, Pawn or Pledge,\n\t\t\t\t\tthat is to say, any instrument evidencing an agreement relating\n\t\t\t\t\tto-\n(1) the deposit of title-deeds or instruments constituting or\n\t\t\t\t\tbeing evidence of the title to any property whatever (other than\n\t\t\t\t\ta market-able security), or\n(2) the pawn or pledge of movable\n\t\t\t\t\tproperty,\nWhere such deposit, pawn or pledge has been made by way of\n\t\t\t\t\tsecurity for the repayment of money advanced or to be advanced\n\t\t\t\t\tby way of loan or an existing or future debt-\n(a) if such loan or debt is repayable on demand for more than\n\t\t\t\t\tthree months from the date of the instrument evidencing the\n\t\t\t\t\tagreement;\nThe same duty as a Bill of Exchange [No. 13 (b)] for the\n\t\t\t\t\tamount secured.\n(b) if such loan or debt is repayable not more than three\n\t\t\t\t\tmonths from the date of such instrument.\nHalf the duty payable on a Bill of Exchange [No. 13 (b)] for\n\t\t\t\t\tthe amount secured.\nExemptions\nExemptions\nInstrument of pawn or pledge of goods if unattested-\n7.\nAppointment in Execution of a Power, whether of trustees or\n\t\t\t\t\tof property, movable or immovable, where made by any writing not\n\t\t\t\t\tbeing a will.\nFifty rupees.\n8.\nAppraisement or Valuation, made otherwise than under an order\n\t\t\t\t\tof the Court in the course of suit-\nOne rupee.\n(a) where the amount or value secured does not\n\t\t\t\t\texceed Rs. 10/-\nOne rupee.\nwhere it exceeds Rs. 10/- and\n\t\t\t\t\tdoes not exceed Rs. 50/-\nOne rupee.\nwhere it exceeds Rs. 50/- and\n\t\t\t\t\tdoes not exceed Rs. 100/-\nTwo rupees.\nwhere it exceeds Rs. 100/- and\n\t\t\t\t\tdoes not exceed Rs. 200/-\nThree rupees.\nwhere it exceeds Rs. 200/- and\n\t\t\t\t\tdoes not exceed Rs. 300/-\nFive rupees.\nwhere it exceeds Rs. 300/- and\n\t\t\t\t\tdoes not exceed Rs. 400/-\nSix rupees.\nwhere it exceeds Rs. 400/- and\n\t\t\t\t\tdoes not exceed Rs. 500/-\nSeven rupees.\nwhere it exceeds Rs. 500/- and\n\t\t\t\t\tdoes not exceed Rs. 600/-\nEight rupees.\nwhere it exceeds Rs. 600/- and\n\t\t\t\t\tdoes not exceed Rs. 700/-\nNine rupees.\nwhere it exceeds Rs. 700/- and\n\t\t\t\t\tdoes not exceed Rs. 800/-\nTen rupees\nwhere it exceeds Rs. 800/- and\n\t\t\t\t\tdoes not exceed Rs. 900/-\nEleven rupees.\nwhere it exceeds Rs. 900/- and\n\t\t\t\t\tdoes not exceed Rs. 1000/-\nTwelve rupees.\n(b) in any other case ... ... ...\nTwenty rupees.\nExemptions\nExemptions\n(a) Appraisement or valuation made for the information of one\n\t\t\t\t\tparty only and not being in any manner obligatory between\n\t\t\t\t\tparties either by agreement or operation of law.\n(b) Appraisement of crops for the purpose of ascertaining the\n\t\t\t\t\tamount to be given to a landlord as rent.\n9.\nApprenticeship Deed, including every writing relating to the\n\t\t\t\t\tservice or tuition of any apprentice, clerk or servant placed\n\t\t\t\t\twith any master to learn any profession, trade or employment,\n\t\t\t\t\tnot being ARTICLES OF CLERKSHIP (No. 11).\nTen rupees.\nExemptions\nExemptions\nInstrument of apprenticeship executed by a Magistrate under\n\t\t\t\t\tthe Apprentices Act, 1961 or by which a person is apprenticed\n\t\t\t\t\tby, or at the charge of any public charity.\n[\"10.\nArticles of Association of a Company when the\n\t\t\t\t\tCompany has no share capital or nominal share capital or\n\t\t\t\t\tincreased share capital.\nOne thousand rupees for every Rs. 5,00,000 or part thereof.]\nExemption\nExemption\nArticles of any Association not formed for profit and\n\t\t\t\t\tregistered Under section 25 of the Companies Act, 1956 ( See also\n\t\t\t\t\tMemorandum of Association of a Company (Article 38).\";\nExemption\nExemption\nArticles of any Association not formed for profit and\n\t\t\t\t\tregistered under section 25 of the Companies Act, 1956.\nSee also Memorandum of Association of a Company (No.\n\t\t\t\t\t38).\n11.\nARTICLES OF CLERKSHIP or contract whereby any person first\n\t\t\t\t\tbecomes bound to serve as a clerk in order to his admission as\n\t\t\t\t\tan attorney in any High Court.\nThree hundred rupees.\nASSIGNMENT. See CONVEYANCE (No. 22), TRANSFER (No. 62),\n\t\t\t\t\tTRANSFER OF LEASE (No. 63), as the case may be.\nATTORNEY. See Power of Attorney (No. 48).\nAUTHORITY TO ADOPT, See ADOPTION DEED (No. 3)\n12.\nAWARD, that is to say, any decision in writing by an\n\t\t\t\t\tarbitrator or umpire, not being an award directing a partition,\n\t\t\t\t\ton a reference made otherwise than by an order of the Court in\n\t\t\t\t\tthe course of a suit.\nThe same duty as a Bond (No. 15) for the amount of value of\n\t\t\t\t\tthe property to which the award relates as set forth in such\n\t\t\t\t\taward subject to a maximum of fifty rupees.\n13.\nBILL OF EXCHANGE, as defined by section 2(2) not being a\n\t\t\t\t\tBond, bank-note or currency-note.\nSee Schedule-I.\n14.\nBILL OF LADING (including a through bill of lading).\nSee Schedule-I.\n15.\nBOND as defined by section (5) not being a debenture (No. 26)\n\t\t\t\t\tand not being otherwise provided for VII of 1870, by this Act,\n\t\t\t\t\tor by the Court Fees Act, 1870 (7 of 1870)-\nwhere the amount or value secured does not exceed Rs. 10/-\nOne rupee.\nwhere it exceeds Rs. 10/- and does not exceed Rs. 50/-\nTwo rupees.\nwhere it exceeds Rs. 50/- and does not exceed Rs. 100/-\nThree rupees.\nwhere it exceeds Rs. 100/- and does not exceed Rs. 200/-\nFour rupees.\nwhere it exceeds Rs. 200/- and does not exceed Rs. 300/-\nFive rupees.\nwhere it exceeds Rs. 300/- and does not exceed Rs. 400/-\nSix rupees.\nwhere it exceeds Rs. 400/- and does not exceed Rs. 500/-\nSeven rupees.\nwhere it exceeds Rs. 500/- and does not exceed Rs. 600/-\nEight rupees.\nwhere it exceeds Rs. 600/- and does not exceed Rs. 700/-\nNine rupees.\nwhere it exceeds Rs. 700/- and does not exceed Rs. 800/-\nTen rupees.\nwhere it exceeds Rs. 800/- and does not exceed Rs. 900/-\nEleven rupees.\nwhere it exceeds Rs. 900/- and does not exceed Rs. 1,000/-\nTwelve rupees.\nand for every Rs. 500/- or part thereof in excess\n\t\t\t\t\tof Rs. 1,000/-\nEight rupees.\nSee Administration Bond (No. 2), Bottomry Bond (No. 16),\n\t\t\t\t\tCustoms Bond or Excise Bond (No. 25), Indemnity Bond (No. 33),\n\t\t\t\t\tRespondentia Bond (No. 56), Security Bond (No. 57).\nExemptions\nExemptions\nBond, when executed by any person for the purpose of\n\t\t\t\t\tguaranteeing that the local income derived from private\n\t\t\t\t\tsubscriptions to a charitable dispensary or hospital or to any\n\t\t\t\t\tother object of public utility shall not be less than a\n\t\t\t\t\tspecified sum per mensem.\n16.\nBOTTOMRY BOND, that is to say, any instrument whereby the\n\t\t\t\t\tmaster of a sea-going ship borrows money on the security of the\n\t\t\t\t\tship to enable him to preserve the ship or prosecute her voyage.\nThe same duty as a Bond (No. 15) for the same amount.\n17.\nCANCELLATION- Instrument of (including any instrument by\n\t\t\t\t\twhich any instrument previously executed is cancelled), if\n\t\t\t\t\tattested and not otherwise provided for.\nFifteen rupees.\nSee also Release (No. 55), Revocation of\n\t\t\t\t\tSettlement (No. 58B), Surrender of Lease (No. 61), Revocation of\n\t\t\t\t\tTrust (No. 64B).\n18.\nCERTIFICATE OF SALE (in respect of each property put up as a\n\t\t\t\t\tseparate lot and sold) granted to the purchaser of any property\n\t\t\t\t\tsold by public auction by a Civil or Revenue Court, or Collector\n\t\t\t\t\tor other Revenue Officer or by an Officer of Customs.\n(a) where the purchase money does not exceed Rs. 10/-;\nOne rupee.\n(b) Where the purchase money exceeds Rs. 10/- but does not\n\t\t\t\t\texceed Rs. 25/-;\nOne rupee fifty paise.\n(c) in any other case ... ... ...\nThe same duty as is leviable under clause (a) or (b), as the\n\t\t\t\t\tcase may be, of article 23 for a consideration equal to the\n\t\t\t\t\tamount of the purchase money.\n19.\nCERTIFICATE OR OTHER DOCUMENT, evidencing the right or title\n\t\t\t\t\tof the holder thereof, or any other person, either to any\n\t\t\t\t\tshares, scrip or stock in or any incorporated company or other\n\t\t\t\t\tbody corporate, or to become proprietor of charges, scrip or\n\t\t\t\t\tstock in or of any such company or body.\n[Ten Rupee.]\n20.\nCHARTER-PARTY, that is to say, any instrument (except an\n\t\t\t\t\tagreement for the hire of a tug steamer), whereby a vessel or\n\t\t\t\t\tsome specified principal part thereof is left for the specified\n\t\t\t\t\tpurposes of charter, whether it includes a penalty clauses or\n\t\t\t\t\tnot.\n[Thirty Rupee.]\n21.\nCOMPOSITION-DEED, that is to say, any instrument except an\n\t\t\t\t\tagreement whereby he conveys his property for the benefit of his\n\t\t\t\t\tcreditors, or whereby payment of a composition or dividend on\n\t\t\t\t\ttheir debts is secured to the creditors or whereby provision is\n\t\t\t\t\tmade for the continuance of the debtor's business under the\n\t\t\t\t\tsupervision of inspectors or under letters of licence, for the\n\t\t\t\t\tbenefit of his creditors-\nTwenty-five rupees.\n22.\n(a) CONVEYANCE, other than a conveyance specified in clause\n\t\t\t\t\t(b), not being a transfer charged or exempted under article No.\n\t\t\t\t\t62.\nwhen the amount or value of the consideration for such\n\t\t\t\t\tconveyance as set forth therein does not exceed Rs. 50/-\nThree rupees.\nwhere it exceeds Rs. 50/- but does not exceed Rs.100/-\nFive rupees.\nwhere it exceeds Rs. 100/- but does not exceed Rs. 200/-\nTen rupees.\nwhere it exceeds Rs. 200/- but does not exceed Rs. 300/-\nFifteen rupees.\nwhere it exceeds Rs. 300/- but does not exceed Rs. 400/-\nTwenty rupees.\nwhere it exceeds Rs. 400/- but does not exceed Rs. 500/-\nTwenty five rupees.\nwhere it exceeds Rs. 500/- but does not exceed Rs. 600/-\nThirty rupees.\nwhere it exceeds Rs. 600- but does not exceed Rs. 700/-\nThirty five rupees.\nwhere it exceeds Rs. 700/- but does not exceed Rs. 800/-\nForty rupees.\nwhere it exceeds Rs. 800/- but does not exceed Rs. 900/-\nForty five rupees.\nwhere it exceeds Rs. 900/- but does not exceed Rs. 1,000/-\nFifty rupees.\nand for every Rs. 500/- or part thereof in excess of Rs.\n\t\t\t\t\t1,000/-.\nThirty five rupees.\nExemptions\nExemptions\nAssignment of copyright by entry made under the copyright\n\t\t\t\t\tAct, 1957.\n(b) CONVEYANCE (Not being a transfer charged or exempted\n\t\t\t\t\tunder Article No. 62) so far as it relate to immovable property.\nWhere the amount or value of the consideration for such\n\t\t\t\t\tconveyance as set forth therein does not exceed Rs. 200/-\nFifteen rupees.\nWhere it exceeds Rs. 200/- but does not exceed Rs. 300/-\nTwenty rupees.\nWhere it exceeds Rs. 300/- but does not exceed Rs. 400/-\nThirty rupees.\nWhere it exceeds Rs. 400/- but does not exceed Rs. 500/-\nForty rupees.\nWhere it exceeds Rs. 500/- but does not exceed Rs. 600/-\nForty five rupees.\nWhere it exceeds Rs. 600/- but does not exceed Rs. 700/-\nFifty rupees.\nWhere it exceeds Rs. 700/- but does not exceed Rs. 800/-\nSixty rupees.\nWhere it exceeds Rs. 800/- but does not exceed Rs. 900/-\nSixty five rupees.\nWhere it exceeds Rs. 900/- but does not exceed Rs. 1,000/-\nSeventy five rupees.\nand for every Rs. 500/- or part thereof in excess of Rs.\n\t\t\t\t\t1,000/-\nForty rupees.\nCO-PARTNERSHIP DEED, See Partnership (No. 46)\n23.\nCOPY OR EXTRACT certified to be a true copy or extract, by\n\t\t\t\t\torder of any public officer and not chargeable under the law for\n\t\t\t\t\tthe time being in force relating to court fees-\n(i) if the original was not chargeable with duty or if the\n\t\t\t\t\tduty with which it was chargeable does not exceed one rupee and\n\t\t\t\t\tfifty paise;\nFive rupees.\n(ii) in any other case ... ... ....\nSeven rupees.\nExemptions\nExemptions\n(a) Copy of any paper which a public officer is expressly\n\t\t\t\t\trequired by law to make or furnish for record in any public\n\t\t\t\t\toffice or for any public purpose.\n(b) Copy of, or extract from, any register relating to\n\t\t\t\t\tbirths, baptisms, namings, dedications, marriages, divorces,\n\t\t\t\t\tdeaths or burials.\n24.\nCOUNTERPART OR DUPLICATE of any instrument chargeable with\n\t\t\t\t\tduty and in respect of which the proper duty has been paid-\n(a) if the duty with which the original instrument is\n\t\t\t\t\tchargeable does not exceed three rupees;\nThe same duty as is payable on the original.\n(b) in any other case ... ... ...\nFive rupees.\nExemption\nExemption\nCounterpart of any lease granted to cultivator, when such\n\t\t\t\t\tlease is exempted from duty.\n25.\nCUSTOMS-BOND OR EXCISE-BOND -\n(a) where the amount does not exceed Rs. 1,000/-\nThe same duty as a Bond (No. 15) for such amount.\n(b) in any other case ... ... ... ...\nFifteen rupees.\n26.\nDEBENTURE See Schedule I.\nDECLARATION OF ANY TRUST See Trust (No. 64).\n[27.(vi) against entry at Sr. No. 27, in column (2) for the\n\t\t\t\t\twords \"One rupee\", the words \"Two rupees\"\n\t\t\t\t\tshall be substituted;]\n[(v) against entry at Sr. No. 27, in column (2) for the words\n\t\t\t\t\t\"Two rupees\", the words \"Ten rupees\" shall\n\t\t\t\t\tbe substituted;]\n27.\nDELIVERY ORDER IN RESPECT OF GOODS, that is to say, any\n\t\t\t\t\tinstrument entitling any person therein named, or his assigns or\n\t\t\t\t\tthe holder thereof, to the delivery of any goods lying in any\n\t\t\t\t\tdock or port, or in any warehouse in which goods are stored or\n\t\t\t\t\tdeposited on rent or hire, or upon any wharf, such instrument\n\t\t\t\t\tbeing signed by or on behalf of the owner of such goods upon the\n\t\t\t\t\tsale on transfer of the property therein, when such goods exceed\n\t\t\t\t\tin value twenty rupees.\n[Ten Rupee.]\nDEPOSIT OF TITLE-DEED, See Agreement relating to deposit of\n\t\t\t\t\tTitle Deeds, Pawn or Pledge (No. 6).\nDISSOLUTION OF PARTNERSHIP, See Partnership (No. 45).\n28.\nDIVORCE- Instrument of, that is to say any instrument by\n\t\t\t\t\twhich any person effects the dissolution of his marriage.\nTwenty five rupees.\nPOWER - Instrument of - See Settlement (No. 58).\nDUPLICATE - See Counterpart (No. 24).\n30.\nEXCHANGE OF PROPERTY - Instrument of -\n[The same duty as is livable on a conveyance under clause (a)\n\t\t\t\t\tor (b), as the case may be, of article No. 22 for a\n\t\t\t\t\tconsideration equal to the value of the property of greatest\n\t\t\t\t\tvalue as set forth in such instrument.] .\nEXTRACT.- See Copy (No. 23).\nEXCISE BOND- See Customs Bond or Excise Bond (No. 25.)\n31.\nFURTHER CHARGE- Instrument of, that is to say, any instrument\n\t\t\t\t\timposing a further charge on the mortgaged property-\nThe same duty as a mortgage deed with position (No. 39) (a)\n\t\t\t\t\tfor the amount equal to the amount of the further charge secured\n\t\t\t\t\tby such instrument.\n(a) when such mortgage is one of the description referred to\n\t\t\t\t\tin clause (a) of Article No. 39 that is with possession;\n(b) when such mortgage is one of the description referred to\n\t\t\t\t\tin clause (a) of Article No. 39 (that is without possession).\n(i) if at the time of execution\n\t\t\t\t\tof the instrument of further charge possession of the property\n\t\t\t\t\tis given or agreed to be given under such instrument;\nThe same duty as a mortgage deed with possession (No. 39) (a)\n\t\t\t\t\tfor the amount equal to the total of the charge (including the\n\t\t\t\t\toriginal mortgage demand any further charge already made) less\n\t\t\t\t\tthe duty already paid on such original mortgage and further\n\t\t\t\t\tcharge.\n(ii) if possession is not so\n\t\t\t\t\tgiven.\nThe same duty as a Bond (No. 15) for the amount of further\n\t\t\t\t\tcharge secured by such instrument.\n32.\nGIFT- Instrument of, not being a Settlement (No. 58) or Will\n\t\t\t\t\tor Transfer (No. 62).\nThe same duty as is leviable on a conveyance under clause (a)\n\t\t\t\t\tor (b), as the case may be of article 22 for a consideration\n\t\t\t\t\tequal to the value of the property which is the subject matter\n\t\t\t\t\tof the gift.\nHIRING AGREEMENT or agreement for service. See Agreement (No.\n\t\t\t\t\t5).\n33.\nINDEMNITY-BOND.\nThe same duty as a Security Bond (No. 57) for the same\n\t\t\t\t\tamount.\nINSPECTORSHIP DEED- See Composition Deed (No. 21).\nSame amount.\nINSURANCE- See Policy of Insurance (No. 47).\n34.\nLEASE, including an under-lease or sub-lease and any\n\t\t\t\t\tagreement to let or sublet.\n(a) where by such lease the rent is fixed and no premium is\n\t\t\t\t\tpaid or delivered -\n(i) where the lease purports to\n\t\t\t\t\tbe for a term of less than one year;\nHalf of the duty payable on a Bond (No. 15) for the whole\n\t\t\t\t\tamount payable or deliverable under such lease.\n(ii) where the lease purports to\n\t\t\t\t\tbe for a term of not less than one year, but not more than five\n\t\t\t\t\tyears;\nHalf of the duty payable on a Bond (No. 15) for the amount or\n\t\t\t\t\tvalue of the average annual rent reserved.\n(iii) where the lease purports to\n\t\t\t\t\tbe for a term exceeding five years and not exceeding ten years;\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal to the amount or\n\t\t\t\t\tvalue of the average annual rent reserved.\n(iv) where the lease purports to\n\t\t\t\t\tbe for a term exceeding 10 years, but not exceeding 20 years;\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal to twice the\n\t\t\t\t\tamount or value of the average annual rent reserved.\n(v) where the lease purports to\n\t\t\t\t\tbe for a term exceeding 20 years, but not exceeding 30 years;\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal to three times the\n\t\t\t\t\tamount or value of the average annual rent reserved.\n(vi) where the lease purports to\n\t\t\t\t\tbe for a term exceeding 30 years, but not exceeding 100 years;\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal to four times the\n\t\t\t\t\tamount or value of the average annual rent reserved.\n(vii) where the lease purports to\n\t\t\t\t\tbe for a term exceeding 100 years or in perpetuity;\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal in the case of a\n\t\t\t\t\tlease granted solely for agricultural purposes to 1/10th and in\n\t\t\t\t\tany other case to 1/6th of the whole amount of rent which would\n\t\t\t\t\tbe paid or delivered in respect of the first fifty years of\n\t\t\t\t\tlease.\n(viii) where the lease does not\n\t\t\t\t\tpurport to be for any definite term.\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal to three times the\n\t\t\t\t\tamount or value of the average annual rent which would be paid\n\t\t\t\t\tor delivered for the first ten years if the lease continued so\n\t\t\t\t\tlong.\n(b) Where lease is granted for a fine or premium or for money\n\t\t\t\t\tadvanced and where no rent is reserved.\nOne third of the duty payable on a Conveyance (No. 22) (a)\n\t\t\t\t\tlevied by this Act, for a consideration equal to the amount or\n\t\t\t\t\tvalue of such fine or premium or advance as set forth in the\n\t\t\t\t\tlease.\n(c) Where the lease is granted for a fine or premium, or for\n\t\t\t\t\tmoney advanced in addition to rent reserved.\nOne third of the duty payable on a Conveyance (No. 22) (a) as\n\t\t\t\t\tlevied by this Act, for a consideration equal to the amount or\n\t\t\t\t\tvalue of such fine or premium or advance as set forth in the\n\t\t\t\t\tlease, in addition to the duty which would have been payable on\n\t\t\t\t\tsuch a lease, if no fine or premium or advance had been paid or\n\t\t\t\t\tdelivered.\nExemptions\nExemptions\nLease executed in the case of a cultivator and for the\n\t\t\t\t\tpurposes of cultivation (including a lease of trees for the\n\t\t\t\t\tproduction of food or drink) without the payment or delivery of\n\t\t\t\t\tany fine or premium when a definite term is expressed and such\n\t\t\t\t\tterm does not exceed one year, or when the average annual rent\n\t\t\t\t\treserved does not exceed one hundred rupees.\nIn this exemption a lease for the purposes of cultivation\n\t\t\t\t\tshall include a lease of lands for cultivation together with a\n\t\t\t\t\thomestead or tank.\nExplanation I. Rent\n\t\t\t\t\tpaid in advance shall be deemed to be premium or money advanced\n\t\t\t\t\twithin the meaning of this article unless it is specifically\n\t\t\t\t\tprovided in the lease that rent paid in advance will be set off\n\t\t\t\t\ttowards the last instalment or instalments of rent.\nExplanation II. When a les See undertakes to pay and\n\t\t\t\t\trecurring charge such as Government revenue, landlord's share of\n\t\t\t\t\tceases, or the owner's share of municipal rates or taxes, which\n\t\t\t\t\tis by law recoverable from the lessor and also the cost to\n\t\t\t\t\trepair and improvements paid by the les See ; the amount so agreed\n\t\t\t\t\tto be paid by the lessee shall be deemed to be part of the rent.\n35.\nLETTER OF ALLOTMENT OF SHARES, in any company or proposed\n\t\t\t\t\tcompany, or in respect of any loan to be raised by any company\n\t\t\t\t\tor proposed company.\n[Ten Rupee] .\nSee also Certificate or other Document (No. 19).\n[(vii) against entry at Sr. No. 35, in column (2) for the\n\t\t\t\t\twords \"One rupee\", the words, \"Two rupees\"\n\t\t\t\t\tshall be substituted;]\n[(vi) against entry at Sr. No. 35, in column (2) for the\n\t\t\t\t\twords, \"Two rupees\", the words, \"Ten rupees\"\n\t\t\t\t\tshall be substituted;]\n36.\nLETTER OF CREDIT.\nSee Schedule-I.\nLETTER OF GUARANTEE, See Agreement (No. 5).\n37.\nLETTER OF LICENCE, that is to say, any agreement between a\n\t\t\t\t\tdebtor and his creditors, that the letter shall, for a specified\n\t\t\t\t\ttime, suspend their claims and allow the debtor to carry on\n\t\t\t\t\tbusiness at his own discretion.\nTwenty five rupees.\n38.\nMEMORANDUM OF ASSOCIATION OF A COMPANY-\n(a) if accompanied by article of association under section 26\n\t\t\t\t\tof the Companies Act, 1956.\nOne hundred and fifty rupees.\n(b) if not so accompanied.\nThe same duty as is leviable on article of association under\n\t\t\t\t\tArticle 10 according to the share capital of the company.\nExemptions\nExemptions\nMemorandum of any association not formed for profit and\n\t\t\t\t\tregistered under section 25 of the Companies Act, 1956.\n39.\nMORTGAGE-DEED, not being an agreement relating to Deposit of\n\t\t\t\t\tTitle Deeds, Pawn or Pledge (No. 6), Bottomry Bond (No. 16),\n\t\t\t\t\tMortgage of a Crop (No. 40), Respondentia Bond (No. 56), or\n\t\t\t\t\tSecurity Bond (No 57)-\n(a) when possession of the property or any part of the\n\t\t\t\t\tproperty comprised in such deed is given by the mortgagor or\n\t\t\t\t\tagreed to be given-\nThe same duty as is leviable on a Conveyance under clause (a)\n\t\t\t\t\tor (b) as the case may be of article No. 22 for a consideration\n\t\t\t\t\tequal to the amount secured by such deed.\n(b) when possession is not given or agreed to be given as\n\t\t\t\t\taforesaid:\nThe same as Bond (No. 15) for the amount secured by such\n\t\t\t\t\tdeed.\nExplanation. A mortgagor who gives to the mortgagee a\n\t\t\t\t\tpower of attorney to collect rents or a lease of the property\n\t\t\t\t\tmortgaged or part thereof, is deemed to give possession within\n\t\t\t\t\tthe meaning of this article.\n(c) when a collateral or auxiliary or additional or\n\t\t\t\t\tsubstituted security, or by way of further assurances for the\n\t\t\t\t\tabove mentioned purposes where the principal or primary security\n\t\t\t\t\tis duly stamped-\nfor every sum secured not exceeding Rs. 1,000/-;\nTwo rupees.\nand for every Rs. 1,000/- or part thereof secured in excess\n\t\t\t\t\tof Rs. 1,000/-\nTwo rupees.\nExemptions\nExemptions\n(1) Instrument executed by persons taking advances under the\n\t\t\t\t\tLand Improvement Loans Act, 1883, or the Agriculturists Loans\n\t\t\t\t\tAct, 1884, or by their sureties as secured for the repayment of\n\t\t\t\t\tsuch advances.\n(2) Letter of hypothecation accompanying a bill of exchange.\n40.\nMORTGAGE OF A CROP, including any instruments evidencing an\n\t\t\t\t\tagreement to secure the repayment of a loan made upon any\n\t\t\t\t\tmortgage of a crop, whether the crop is or is not in\n\t\t\t\t\tex-existence at the time of the mortgage.\n(a) when the loan is repayable not more than three months\n\t\t\t\t\tfrom the date of the instrument-\nfor every sum secured not exceeding Rs. 200/-.\nOne rupee.\nand for every Rs. 200/- or part thereof secured in excess of\n\t\t\t\t\tRs. 200/-\nOne rupee.\n(b) when the loan is repayable more than three months, but\n\t\t\t\t\tmore than eighteen months, from the date of the instrument-\nfor every sum secured not exceeding Rs. 100/-;\nOne rupee.\nand for every Rs. 100/- or part thereof secured in excess of\n\t\t\t\t\tRs. 100/-.\nOne rupee.\n41.\nNOTARIAL ACT, that is to say, any instrument, endorsement,\n\t\t\t\t\tnote, attestation, certificate of entry not being a Protest (No.\n\t\t\t\t\t50) made or signed by a Notary Public in the execution of the\n\t\t\t\t\tduties of his office, or by any other person lawfully acting as\n\t\t\t\t\ta Notary Public. See also Protest of Bill or Note (No. 50).\n[Twenty Rupee.]\n42.\nNOTE OF MEMORANDUM, sent by a Broker Agent to his Principal\n\t\t\t\t\tintimating the purchase or sale on account of such Principal-\n(a) of any goods, exceeding in value twenty rupees.\nOne rupee.\n(b) of any stock or marketable security exceeding in value\n\t\t\t\t\ttwenty rupees.\nSubject to a maximum of fifty rupees, one rupee for every\n\t\t\t\t\tRupees 10,000 or part thereof of the value of the stock or\n\t\t\t\t\tsecurity.\n43.\nNOTE OF PROTEST BY THE MASTER OF A SHIP.\nTwo rupees fifty paise.\nSee also Protest by the Master of a Ship (No. 51).\nORDER FOR THE PAYMENT OF MONEY.\nSee Bill of Exchange (No. 13).\n44.\nPARTITION Instrument of as defined by section 2 (15)\nThe same duty as a Bond (No. 15) for the amount of the value\n\t\t\t\t\tof the separated share or shares of the property.\nN. B.: The largest share remaining after property is\n\t\t\t\t\tpartitioned or if there are two or more shares of equal value\n\t\t\t\t\tand not smaller than any of the other shares than one of such\n\t\t\t\t\tequal shares shall be deemed to be that from which the other\n\t\t\t\t\tshares are separated:\nProvided always that-\na) When an instrument of partition containing agreement to\n\t\t\t\t\tdivide property in severalty is executed and a partition is\n\t\t\t\t\teffected in pursuance of such agreement the duty chargeable upon\n\t\t\t\t\tthe instrument effecting such partition shall be reduced by the\n\t\t\t\t\tamount of duty paid in respect of the first instrument, but\n\t\t\t\t\tshall not be less than seventy five paise.\nb) where land is held on Revenue Settlement for a period not\n\t\t\t\t\texceeding thirty years and paying the full assessment, the value\n\t\t\t\t\tfor the purpose of duty shall be calculated at not more than ten\n\t\t\t\t\ttimes the annual revenue.\nc) where a final order for effecting partition passed by any\n\t\t\t\t\tRevenue authority or any Civil Court, or an award by an\n\t\t\t\t\tarbitrator directing a partition, is stamped with the stamp\n\t\t\t\t\trequired for an instrument of partition and an instrument of\n\t\t\t\t\tpartition, in pursuance of such order or award is subsequently\n\t\t\t\t\texecuted, the duty on such instrument shall not exceed seventy\n\t\t\t\t\tfive paise.\n45.\nPARTNERSHIP -\n[A-Instrument of -\n(a) where the capital of the\n\t\t\t\t\tpartnership does not exceed\nRs. 1,000/-\nFive rupees.\nRs. 5,000/-\nFifteen rupees.\nRs. 10,000/-\nTwenty five rupees.\nRs. 15,000/-\nFifty rupees.\nRs. 20,000/-\nSeventy five rupees.\nRs. 25,000/-\nHundred rupees\n(b) in any other case.\nOne hundred and fifty rupees.]\nB-Dissolution of Fifty rupees.\nPAWN OR PLEDGE. See Agreement relating to Deposit of Title\n\t\t\t\t\tDeeds, Pawn or Pledge (No. 6).\n47.\nPOLICY OF INSURANCE-\nSee Schedule-I\n[\"48. POWER-OF-ATTORNEY as defined in section 2 (21) not\n\t\t\t\t\tbeing a Proxy (No. 52).\n(a) When executed for the sole purpose of procuring the\n\t\t\t\t\tregistration of one single transaction or for admitting\n\t\t\t\t\texecution of one or more such documents;\ntwenty rupees\n(b) when required in suits, or proceedings under Presidency\n\t\t\t\t\tSmall Cause Courts Act, 1982;\ntwenty rupees\n(c) when authorising one person or more to act in a single\n\t\t\t\t\ttransaction other than the case mentioned in clause (a);\ntwenty rupees\n(d) when authorizing not more than five persons to act\n\t\t\t\t\tjointly and severally in more than one transaction or generally;\nforty rupees\n(e) when authorizing more than five but not more than 10\n\t\t\t\t\tpersons to act jointly and severally in more than one\n\t\t\t\t\ttransaction or generally;\nfifty rupees\n(f) when given for consideration and authorizing the attorney\n\t\t\t\t\tto sell any immovable property;\nThe same duty as under clause (a) or (b) as the case may be\n\t\t\t\t\tof Article No. 22 for the amount of consideration.\n(g) in any other case.\ntwenty rupees\nN.B.:- The term \"registration\" includes every\n\t\t\t\t\toperation incidental to registration under the Indian\n\t\t\t\t\tRegistration Act, 1908.\nExplanation - For the purpose of this article\n\t\t\t\t\tmore persons than one when belonging to the same firm shall be\n\t\t\t\t\tdeemed to be one person.]\nExplanation\n49.\nPROMISSORY NOTE.\nSee Schedule I.\n50.\nPROTEST OF BILL OR NOTE, that is to say, any declaration in\n\t\t\t\t\twriting made by a Notary Public bill or other person lawfully\n\t\t\t\t\tacting as such, attesting the dishonour of a bill of exchange or\n\t\t\t\t\tpromissory note.\nFour rupees.\n51.\nPROTEST BY THE MASTER OF SHIP, that is to say, any\n\t\t\t\t\tdeclaration of the particulars of her voyage drawn up by him\n\t\t\t\t\twith a view to the adjustment of losses or the calculation of\n\t\t\t\t\taverages, and every declaration in writing made by him against\n\t\t\t\t\tthe charterers or the consignors for not loading or unloading\n\t\t\t\t\tthe ship, when such declaration is attested or certified by a\n\t\t\t\t\tNotary Public or other person lawfully acting as such.\nFive rupees.\nSee also Note of Protest by the Master of a Ship (No. 44).\n52.\nPROXY.\nSee Schedule I.\n53.\nRECEIPTS.\nSee Schedule I.\n54.\nRECONVEYANCE OF MORTGAGED PROPERTY-\n(a) if the consideration for which the property was mortgaged\n\t\t\t\t\tdoes not exceed Rs. 1,000/-;\nThe same duty is leviable on a conveyance under clause (a) of\n\t\t\t\t\tArticle 22 for the amount of such consideration as set forth in\n\t\t\t\t\tthe reconveyance.\n(b) in any other case -\nFifty rupees.\n55.\nRELEASE, that is to say, any instrument (not being such a\n\t\t\t\t\trelease as is provided for by section 23A) whereby a person\n\t\t\t\t\trenounces a claim upon another person or against any specified\n\t\t\t\t\tproperty-\n(a) if the amount or value of the claim does not exceed Rs.\n\t\t\t\t\t1,000/-\nThe same duty as a Bond (No. 15) for such amount or value as\n\t\t\t\t\tset forth in the release.\n(b) In any other case-\nFifteen rupees.\n56.\nRESPONDENTIA BOND, that is to say, any instrument securing a\n\t\t\t\t\tloan on the cargo laden or to be laden on board a ship and\n\t\t\t\t\tmaking repayment contingent on the arrival of the cargo at the\n\t\t\t\t\tport of destination.\nThe same duty as Bottomry Bond (No. 16) for the amount of the\n\t\t\t\t\tloan secured.\nREVOCATION OF ANY TRUST OR SETTLEMENT.\nSee Settlement (No. 58): Trust (No. 64).\n57.\nSECURITY-BOND OR MORTGAGE DEED, executed by way of security\n\t\t\t\t\tfor the due execution of any office, or to account for money or\n\t\t\t\t\tother property received by virtue thereof, or executed by a\n\t\t\t\t\tsurety to secure the due performance of a contract-\n(a) when the amount secured does not exceed Rs. 1,000/-\nThe same duty as a Bond (No. 15) for the amount secured.\n(b) in any other case\nFifteen rupees.\nExemptions\nExemptions\nBond or other instrument, when executed.\n(a) by any person for the purpose of guaranteeing that the\n\t\t\t\t\tlocal income derived from private subscription to a charitable\n\t\t\t\t\tdispensary or hospital or any other subject of public utility,\n\t\t\t\t\tshall not be less than a specified sum per mensem;\n(b) by person taking advances under the Land Improvement\n\t\t\t\t\tLoans Act, 1882, or the Agriculturists Loans Act, 1884, or by\n\t\t\t\t\ttheir sureties as security for the repayment of such advances;\n(c) by officers of Government or their sureties to secure the\n\t\t\t\t\tdue execution of an office, or in the due accounting for money\n\t\t\t\t\tor other property received by virtue thereof.\n58.\nSETTLEMENT-\nA - Instrument of (including a deed of dower)\nThe same duty as a Bond (No. 15) for a some equal to the\n\t\t\t\t\tamount or value of the property settled as set forth in such\n\t\t\t\t\tsettlement: Provided that, where an agreement to settle is\n\t\t\t\t\tstamped with stamp required for an instrument of settlement in\n\t\t\t\t\tpursuance of such agreement is subsequently executed, the duty\n\t\t\t\t\ton such instrument shall not exceed two rupees.\nExemptions\nExemptions\nDeed of dower executed on the occasion of a marriage between\n\t\t\t\t\tMuhammadans.\nB-Revocation of - Thirty rupees.\nSee also Trust (No. 64).\n59.\nSHARE WARRANTS to bearer issued under the Companies Act,\n\t\t\t\t\t1956.\nOne and half times the duty payable on a mortgage deed with\n\t\t\t\t\tpossession No. 59 (a) for the amount equal to the nominal amount\n\t\t\t\t\tof the shares specified in the warrant.\nExemptions\nExemptions\nShare warrant when issued by a Company in pursuance of the\n\t\t\t\t\tCompany's Act, 1956, section 114, to have effect only upon\n\t\t\t\t\tpayment, as composition for that duty, to the Collector of Stamp\n\t\t\t\t\tRevenue of-\n(a) One-and-a-half per centum of the whole subscribed capital\n\t\t\t\t\tof the company; or\n(b) if any company which has paid the said duty or\n\t\t\t\t\tcomposition in full subsequently issues an addition to its\n\t\t\t\t\tsubscribed capital, one-and-a-half per centum of the additional\n\t\t\t\t\tcapital so issued.\nSCRIP. See Certificate (No. 19).\n60.\nSHIPPING ORDER for or relating to the conveyance of goods on\n\t\t\t\t\tboard of any vessel.\nOne rupee.\n61.\nSURRENDER OF LEASE -\n(a) when the duty with which the lease is chargeable does not\n\t\t\t\t\texceed ten rupees;\nThe duty with which such lease is chargeable.\n(b) in any other case ... ...\nFifteen rupees.\nExemptions\nExemptions\nSurrender of lease, when such lease is exempted from duty.\n62.\nTRANSFER (whether with or without consideration)-\n(a) of shares in an incorporated company or other body\n\t\t\t\t\tcorporate;\nSee Schedule I.\n(b) of debentures, being marketable securities, whether the\n\t\t\t\t\tdebenture is liable to duty or not, except debentures provided\n\t\t\t\t\tfor by section 8;\nOne half of the duty payable on a debenture (No. 26) for a\n\t\t\t\t\tconsideration equal to the face amount of the debenture.\n(c) of any interest secured by a bond, mortgage-deed or\n\t\t\t\t\tpolicy of Insurance;\nOne half of the duty which such bond, mortgage deeds or\n\t\t\t\t\tpolicy of insurance is chargeable subject to a maximum of\n\t\t\t\t\tseventy-five rupees.\n(d) of any property under the Administrators General Act,\n\t\t\t\t\t1961, section 25;\nTwenty five rupees.\n(e) of any trust-property without consideration from one\n\t\t\t\t\ttrustee to another trustee, or from a trustee to a beneficiary.\nFifteen rupees.\nExemptions\nExemptions\nTransfer by endorsement -\n(a) of a bill of exchange, cheque or promissory note;\n(b) of a bill of lading, delivery, warrant for goods or other\n\t\t\t\t\tmerchantile document of title to goods;\n(c) of a policy of insurance;\n(d) of securities of the Central Government.\nSee also section 8.\n63.\nTRANSFER OF LEASE by way of assignment and not by way of\n\t\t\t\t\tunderlease.\nThe same duty as is leviable on a conveyance with clause (a)\n\t\t\t\t\tor (b) as the case may be, of article 22 for consideration equal\n\t\t\t\t\tto the amount of the consideration for the transfer.\nTransfer of any lease exempt from duty.\n64.\nTRUST-\n(a) Declaration of - of, or concerning, any property when\n\t\t\t\t\tmade by any writing not being a Will.\nFifty rupees.\n(b) Revocation of - of, or concerning any property when made\n\t\t\t\t\tby any instrument other than a Will.\nThirty rupees.\nSee also Settlement (No. 58).\nVALUATION - See Appraisement (No. 8)\n65.\nWARRANT FOR GOODS, that is to say, any instrument evidencing\n\t\t\t\t\tthe title of any person therein named, or his assigns, or the\n\t\t\t\t\tholder thereof, to the property in any goods lying in or upon\n\t\t\t\t\tany dock, warehouse or wharf, such instrument being signed or\n\t\t\t\t\tcertified by or on behalf of the person in whose custody such\n\t\t\t\t\tgoods may be.\n[Twenty Rupee.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "15",
            "title": "15. Repeal and saving.",
            "chapter": null,
            "content": "(a) the previous operation of the said laws or anything duly done or suffered thereunder; or\n(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said laws; or\n(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said laws; or\n(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said laws had not been repealed..\nOrder\nOrder\nNo. 35/4/2003-RD.\n(a) Where the amount or value of the consideration for such conveyance as set forth therein exceeds Rs. 600/- but does not exceed Rs. 1,000/-, the stamp duty shall be Rs. 20/- and for every Rs. 1,000/- or part thereof in excess of Rs. 1,000/- upto Rs. 50 lakhs, the stamp duty shall be Rs. 20/-;\n(b) Where the amount or the value of the consideration for such conveyance as set forth therein exceeds Rs. 50 lakhs, for every Rs. 1,000/- or part thereof upto Rs. 1 Crore, the stamp duty shall be Rs. 25/-;\n(c) Where the amount or value of the consideration for such conveyance as set forth therein exceeds Rs. 1 Crore, for every Rs. 1,000/- or part thereof, the stamp duty shall be Rs. 30/-:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        }
    ],
    "metadata": {
        "Act ID": "goa216",
        "Act Number": "(Act No. 17 of 1968)",
        "Enactment Date": "",
        "Act Year": "1968",
        "Short Title": "The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}