LatestLaws.

com

LatestLaws.com
LatestLaws.com
Bare Acts & Rules
Free Downloadable Formats

Hello Good People !

LaLas

LatestLaws.com
LatestLaws.com
 LatestLaws.com

INDIAN STAMP DUPJ (NAGALAND

AMENDMENT) ACT, 1989
(THE NAtiALANU ACT NO. 6 OF 1989)
(Received Ore assenr of fltc Gnvenror oil 3mh Jrule '89 ond pliblislled
br llzc N a ~ i u ~ C;azctlc
ld a y 3ihl1 hure '89)
e r l ~ o f d i ~ tdrrtcd

Lo amend thc Indian Stamp Duly Act, 19H9, in i t s application to ,

Nagaland.
Preamble !
~ h r c u si~. is cx,,cr)iclll LU amcnd rhc Indian Slilrnp Dury Act, i
18~);(Acl 11 o l 18'19) hhercinai~erwllcd thc Principal Act, in its
application-lo Nagiiland in ~ h cmanncr hcrcinaltcr appearing.
It is hcrchy cnac~cdin (hc Forticlb year oC I& Rcpuhlic oT India
as ,li\llrlws :
1. Short litlr, extent and commencement.
(1) This A d may hc c;illctl I hc lndian S h m p Duly (Nagaland
Arncndmcnt) At.1, 19Kq.
(2) IL shill1 cxicnd In rllc wholc Slalc of Nagaland.
(3) It shall cc~rnr:inti1 force un such datc ;IS (hc Slalc Gclvcrnmcnt
may, hy nn~ificiitk~n in 111scll'ficial gx/.clLc, iippoi~h.
2. Amendment uf Schedule I uT Aul 11 uf IHYY.
I n Schcdulc 1 to thc principal Act, thc foll~)wingshallb~:suhstituled,
namcly :

Dtswiptinn ctT Instrument

I. AC:KNOWLED(;MENT of dchr
cxcccdi~iglwcnty rupccs in rrmounl
or villuc, wri~tcnor s i ~ n c dIy or I l n
.\lchaIluf, n dchtor in crrdcr ttrsupply
evidcncc of such rlzllt in ;ray hrrtrk
 LatestLaws.com

{other dm a bankcrs pass-hook)

or un atseparate piece of paper
when such book or paper is left in
h e creditor's posszssion ; provided
that such acknowledgment does not
contain any promise to pay the deb1
or any stipulation ta pay interest or
to ddver any goods or other proper-
ly. Fdty paise
2. ADMINISTRATION-BOND in- ,

cluding a bond given under section

6 of ~e GOPI.Savings Banks Act,
1875,or section 291 or section 375
or section 376 af the Indian Suc-
cession Act, 1925.
(a) Where the amount does not The same duty as a Bond
exceed Rs. 1000/- Duty No. 15 -for such
amount.
(b) In any othcs case. Thirty ruped.
3. AD<)PlTON-DEED, ~haris 10 say,
any instrument (olher than a will)
, rccordingan adoption or c~nierring
or purportirlgro confcr an authority
Lo adopt. Sixty rupces
4. AFFIDAVIT, including an affirma-
tion ar declaration in the case of
p r s o n s by law alluwed LO affirm or
dedarc instcad or swearing. Tcn rupees
Exemptions
Affidavit or dccIaration in writing when made :
(a) as a conditiun of enlistment
, under lhc Indian Army Act,
lk150.
[h) for ~ h immediite
c purpose of
heingficld ur used in any Court
or helvrc the Uflicer of any
Churticr.
 LatestLaws.com
LatestLaws.com

pension or charitable a1-

lowancc.
5. AGREEMENT O R MEMO-
R A N D U M O F A N AGREE-
MENT
(a) if relating to thc sale of a bill
of exchange. Onc rupcc
(b) if relating to rhc sale ofa Govt. Subject LU of
a d ~ u u m
Security eighty rupccs and fifty

k
paisa for cvcry s. 10,000/-
or pwt thereor Cthc vdue
of rhc Security.
(c) if relating to thc purchase or
sale ol sliarcs, scriprs, stocks
bonds, dcbcnlures, dehen~urc
stocks or any other marketable
Security of a like nature in or
of any incorporated company
or other body corporate :
(i) When s ~ ~ cagree h men^ or One rupccs lor every Rs. I
mcrnorandurnof an agreement 25,001- or part thercof of
is wirh or through a mcmber
or bciween members of a
the. value ?f the Sccurily
at the time of its purchase 1
Stock-Exchange recogniscd or sale, as the case may
undcr ~ l i cSecurities Contracts be.
(Regulation) Act, 1956.
i
I
Description of Instrument I

Two rupecs for evety Rs.

5001- or part thereof of !
the sccGty at the tirnc'of . \
its purchase or sale, as rht:
casc may be.
(d) iT executed for s c ~ c eor for
pcrftxmance of work in any
cstatewbethcr held by one per-
son, or more persons, than one
as co-owners, and whether in
one or nlore blocks, a n d
situated in AssamlMeghalaya
 LatestLaws.com
LatestLaws.com
where the advance given under
such agreement docs no1 ex-
ceed [ i rupccs. One rupee
( e ) if not otherwise provided lor Four rupees
Exemptions
Agreement or memorandum o f agreement
(a) for or rclating to the sale of
guods or merchandise GX-
elusively, not being 3 nore or
mcmorandurn chargeable
undcr No. 43 :
(b) made in the form o l tenders
to the Government of India
for Or relating to any loan :
AGREEMENT TO LEASE
Sec Lease (No. 35)
6. AGREEMENT E L A T I N G TO
DEPOSIT OF TITLE DEEDS,
PAWNS OR PLEDGE, that is Lu
say, any instrument evidencing an
agreemenl relating to :
(1) the deposit or rille deeds or .
instruments constituling or
being evidence of the titlc to
any property whatevcr (other
than a marketable security) or
(2, ~Ilc pawn or piedge of movable
property where such deposit,
pawn or pledge has been made
byway ofsecurityforlherepay-
rnent of money advanced or
to be advanced by way of Ioan
or an existing or futurc debt :
(a) if such loan or debt is repayable
on dcmand or more than rhrec
months from the date of rhc
instrurncnl evidencing the
agreemcni if [he amounr of
loan docs not cxceed Rs. 5001
 LatestLaws.com
LatestLaws.com

i it exceeds Rs. 5001- and oot Five rupees if the amo-fit

exceed Rs. 10001- and far cvwy of loan d c s not exceed
Rs. 10001- or part thereof in Rs. 5001-; Ten r u p e a if
exwss of Rs.1000/- the arnuunt exceed Rs.
5001- but does not exceed
Rs.1 W Ten rupees for
every Rs. lOOO/- or part
thereof in excess of Rs.
rm1-
(b) if such loan or debt repayable Half the duty payable
not more lhan three months under subclause (a)
from the datc of such instru-
ment
Exemptions
lnslrurnent of pawn or pledge of good it unattested.
7. APPOINTMENT. IN EXECU-
TION OF A POWER
Whether of trustees or a property,
movable ar immovable, where made
by any writing not bcing a will :
(a) Wherc the value of the proper-
ty does not cxceed Rs. 1000f- Fifty rupees
(b) in any other casc Ninety rupees
8. APPRAISEMENT OR VALUA-
TION, made orhenvise than ~ n d c r Thc Gme duv as in BoE-
an ordcr of the Court in the course tomory Bond (No 15) for
of a suit such amount
(a) where thc amount does not
cxceed Rs. IDMI/-
Description of Inslrurnent Proper Stamp Duty
- -

(bl in any o~hercase Twenly four rupecsseven--

ty-fivc paise

Exern pt ion s
(a) Appraisemcnt or valuation
made for tbe ibformatinn nf
onc party only and not being
in my mailner oblignlory bc-
 LatestLaws.com
LatestLaws.com

tween parties tither by agree-

merit br operation of law.
(b) Appraiscme~tofcropsforthe
purpose of ascertaining the
amount to be given to a
landlord as rent.
9. APPRENTICESHIP DEED
including every writing relating to Twentg-four rupces
the service or tuition aany appren- seventy-five paise.
tice, clerk or servant placed with
any master to Iearn anyprofession,
trade or employment.

Exemptions
instruments of apprenticeshipex-
ccuted by a Magistrate under the
apprentiw ACI, 1961, or by which
a person is apprenticed by or at the
charge of my public charity.
10. ARTICLES OF ASSC)CIATION
OF A COMPANY
(a) Where Lhe company has no Sixty-one rupees ninty
- share capi~al or the normal paise,
- hharc capital does not excced

Rs. &SOU/-
(b) \ithere the nominal share api- Eighty two rupees fifty
la1 exceeds Rs.2,5001- but does paise.
nut exceed Rs. 5,OLW-
(c) Where thc nominal share capi- One hundred twenty three
[al exceeds Rs.5,5001- bul does rupees seventy five paisc.
n d excccds 1,00.000
(d) Whcrc thc nominal share a p i - Two hundred Forty scvcn
lal cxcccds Rs. 1,00,0001- rupees fifty paise.
Exemptions
Articlcs of any association not
formed for prohi and regislered
under scctioo.25 of rhe Companies
Act, 1356, Scc also Memorandum
tlf Aasnciation r l i a Company (No.
39)
 LatestLaws.com
LatestLaws.com

-
ASSlCiNMENT Sec conveyanct
(No.23) transfcr (No.62) and trans:
fer of ]case (No. 63) as thc .case
may be.
ATTORNEY -See adoption-deed
(No. 3 )
17. AWARD-Thal is Lo say, decision The samc duly as a Bond
in *iting by an arbitralor or um- (No. 15) Tor rhc anlout
pier, not being an award Jirccling or value of the propcrly
a putilion, on a reference made towhich the award relates,
oaerwise than by an ordcr oI the as set forch in such award
court in !he coursc of a suit. subject to a maximum of
one hundred twenty lhrce
rupees seventy five paisc.
15. BOND (as dcfincd by section 2 (5) Forty five paisc
not being a DEBENTURE (No.
27) and not being otherwise
providcd for by this Act, or by lh::
-Couri feu Act, 1870- Where lhr:
amount or vatuc, securcd docs not
exceed Rs. 101-
Where i s excceds Rs. 101- rind Eighty-~wnpaise
does not excecd Rs.50) -
Whcrc il exceeds Rs. 50/- and One Rupee sixty five paisa
docs not exceed Rs. loo/-
Where it exceeds Rs. 1001- and Four rupees and Len paise
does not exceed Rs.2001 -
Description or Instrument Proper SLarnp Duty Six

Whcre it exceeds Rs. 2001- and Six rupees and twenty

does not exceed Rs, 300/- p aisc
Where it exceeds Rs. 3Wl- and Eighty rupees and twenty
does n o i exceed Rs.400/- five paise
Where it exceeds Rs. 400/- and Eleven rupees and Lwcnty
dues not excccd Rs.5001- paise
Where it exceeds Rs.,SOU/- and Fourleen rupees and
does not exceed Rs. 6001 - Ninety paise
Whcre it excccds Rs. 6001- and Seventeen rupees and
docs not cscccd Rs. 7 W - lhirly livc paisc
 LatestLaws.com
LatestLaws.com

, Whcrc i~ lcxczeds Rs. 700/; and- Ninelccn rupecs and

does not cxcccd Rs. 800/- cighty paisc
Where it cxcecds Rs. SOOI- and Twcnly two rupees and
does not exceed Rs. 9001- thirty paise
Where it exceeds Rs. 9001- and Twenly four rupees and
does not exceed Rs. 10001- seventy five paisc
and lor cvcry Rs. 5001- or parl twelve rupees and Ulirty
lhcrccil in cxccss of Rs. 10001- paise
See Administration Bond -
(No. 21, Bortomry Bond'

(No. 161, Customs Bond

(No.26), Indemnily Bond
(No-M),Respondenr ia Bon J
(No. 561, Sccuri~y Bond
Bond (No. 57)
Exemptions
Bond, when executed by
(a) headman nominated undcr rulcs
- framed in accordance wirh the Ben-
gal Irrigalion ACI 1876,section 99,
f o r the due performaace of their
dulies under that Act;
(b);rny 'person for !he purpose of
guaran~ing that [he local illcome
derived from privalc subscrip~ions
to a charilahle dispensary ur hospi-
tal or any other object of public -
ulilily, shall not be less than a
spccific sum per rnensrm
16. BOTTOMRY BOND, that is tosay, 'The samc duty as a Bond
any ins~rutnentwherchy the masler (No.15) uf such amount
oC a; seagaillg ship borrows moncy
oil rhe security urtllcs(1i1) LO cnablc
10 prcsene the ship or prusccutc
I~crvoyage,
17. C'ANCELLAT1C)N-lnstrurnent OF
(including any ins~rurncolby wbicll
any instrumenl previously executed
is cancelIrd) if nrtcsrcd and no[
 LatestLaws.com
LatestLaws.com

otherwise providcd for, See also Twenry four rupees and

release (No. 55) Revocation i f Set- seventy five paise.
tlement (No.58-B)Surrender of
Lease (No.61), Rmocation of trust
(No.64B) -
18. CERTIFICATE OF SALE
(ii respect of each property put up
as a separate lot aod sold), granted
to the purchaser of any property
sold by a public auction by a Civil
or Revenue Court, or Collector or
otber Revcnue Officer :
(a) Where thc plrrchasc-money. Seventy paise
dom not exceed Rs. lo/-
(b) Wberc thc purchasc-money One rupee: thirty paise
exceeds Rs. 101- but not ex-
ceed Rs.251-
(c) in any other ca'se The same duly as a can-
vcyancr: (Nu.23) for ilcon-
sideration cqual to the
amount of t h e purchase
money ody.
19. CERTIFICATE O R OTHER Forty-five r;aise
DOCUMENT, evidencing the right
or title of the holder ~hereolor-any
other pcrson either to any share,
script or dock in or of any incor-
poratcd company or other body cor-
porate or to bcwme proprietor of
sharc, script or stock in or any such
company or body. Sce also Letter
'
of Allotment of shares (No. 36).
20. A CHARTERED PARTY, that is Four rupces arid ninety-
to say any instrument (except an five paisc
agreernci~lfor thc hire of a tug-
stearncr) whereby a vessel or some
specilicd principal part thzrcof is
let fur the specified purposes of the
character, whether it includes a
penalty clausc or not.
 LatestLaws.com
LatestLaws.com

22. C:OMPOSIT~C)N-DEED, that is lo Fourty-ninc rupccs and

sdy, any insirumcnt cxccutcd by a fifiy paisr:
dchlor, .whereby hc convcys his
propurty I o r the hcnclil of his
crcdil~)rs,or
Whcrcby paymcnt of a compmilion
or dividcnd un their dehts is sccured
In l h c crcdilclrs o r whcrchy
pmvision is madc f t ~ r~hr:can-
linuuncr: or Lhc dchld's husinm,
uniicr thc supervision olinspcctors
or undcr l e ~ e r s ' o Iiwnsc,
f for the
hcncfit of his crcditors.
23. CONVEYANCE(kdcfincd bysw-
iinn2(10) n o l h c : i n g a k ~ n ~ ~ c r c h g d
IN cxcmp~adundcr Nu. b2 :-
I

Whcrc ~ h carnounl or valuc of the Four rupce.5 and thirly

crlnsidcratir~nInr such mnvcyancc paisc
;IS scr forth ~bcrcind u ~ n
snol cxcccd
Rs.SO/-
Wllcrc: ilc x ~ c d Rs.
s 50V- hut dues
IWL cxr;ccd Rs. 1W/ -
Whcrc it cxmcds Rs. IO()I- but Nin rupccs
dtcs not ~xcxcdRs. UW'II-
Wlrcrc it d w c d s Rs. 2(H)I-, bul. - ~ h i r k nr u p m and fifiy
Jrrcs not c;xcd~dRs. WII- paise
Wllcrc it cxwcds-Rs. W)l- hul 'Eighlccn rupccs
docs I ~ ~CIXIC C C ~RS. an)/-
. Whcrc: ir cxecds Rs. 4 W - hul Twcnty-two rupccs and
drlcs not cxcccd Rs. 5001- GCL~paisc
Whcrc it cxcccds Rs. SIHM- hul Twcnry scvcn r u p c u
J i ~ c s11u1uxcccd Rs. (AH)/-
Wbcrc it cxcccds Rs. C a l f - hut Tt~irlyonr:rupccs and firty
s C X F U C ~Rs. 7@/-
L l t ~ ~11t)l paisc
Whcrc it cxcccds Rs. 7001- bul Thirly six rupccs
J t ~ c snol cxcccd Rs. WI-
Wbcrc: i r cxcccds Rs. Hl)O/- hul Forty rupccs rupcos and
Jrlw no1 cxcccd Rs. %HI/- fiily paisc
 LatestLaws.com
LatestLaws.com

Where it excceds Rs. 90111- but - Forty fivy, rupees

does not exceed Rs. 10001 -
For cwry Rs.5001- ar part thcrcclf Twenly two rupees and
in cxcessQT Rs. 10001- Tdly paise
WhereitexceedsRs.540001- bul FortynincrupecsandfLfty
daes not exceed Rs.90,OQOI- paise fnr cvery o n e
thousand rupees.
Wbcre it cxceeds Ps.90,0001- but S h y six rupees and fifty
-
docs not excced Ks. 1,51),000/ paise lor e v e r y o n e
111ousand rupecs
And where il exceeds R s . Eighty~worupeesandfdQ
1,5O,Mj - paise for c v e r y one
Lhousand rupees
Provided that whcrc the "insuumen~"or the conveya~lccis in
respect of an llndusrrial Loan, urtified as such by thc Direc~ar
of Industries, Nagdand thc stamp duly sball be half of thc above
r'ate.

Description of Instrument Propcr Stamp Duty

Exemptions
I
Assignment of copyrighl undcr he
lndian Copyright Acr, 1957.
COIPARTNERSHIP-DEED -
Scr: Parlncrship (No. 46)
r
23. COPY OR EXTRACT
Cerlified ru bc true ctqjy nr extracl
hy or clrdcr o i any puhlir: \~Cliccr
iulrl llur c11argc;iblc undcr the law
for tlic t i m ~hsi~igill itorcc rclaling
I L I u 1 t 1 r 1 - f :~-
~~
(i) il' rhv origillal was nu1 chnrgc- Twtl rupzc\ and Lil'ty pnisl:
ablc wXh duty wilh which it
was chargzahlc does not ex-
cccd unc rupcc;
(ii) iu ;111y ijtllcr case 1101 fillling Four rullws and ninety -

\ri\llin L hv ~lrovisinnsul's~.c(ion live p;lisc .

r~.n. '
c
 LatestLaws.com
LatestLaws.com

Es2mptions
(a) Copy of any paper which a
public omccr is cxpressly rc-
quired by law LO make or fur-
nish Tor record-in any public
offict or for any public pur-
pose.
(b) Copy cf, or extracl from any
register relating to birlhs, bap-
tisms, naming, dcdicatipns,
marriages, divorces, deat bs or
burials.
24. COUNTERPART OR DUPLJ-
CATE af any instrument chargeable
with duty and in respect of which
he proper duty bas been paid :-
(a) if rhe duty with which the The' same duty as ~spay-
original instrument is charge- able nn the original.
able does not exceed two
rupees;
(b) in any other wsc not falling Four rupces and njnrly
of scc-
within the ~~rovisiclns five paise
tion 6-A
Exemptions
Counlcrpart of any lease granted
10 a cuhivator whcn such lease is
exernptcd from duty
25. Customs Bond : -
(a) where the amount does not The s w c duty as a Board
exceed Rs. 1,0001- (No. 15) for such amount
(b) In any other casc Thirty thrcc rupccs Forty
paisc
26.DELIVERY ORDER IN
RESPECT OF GOODS, chat is to
say, any instrument enlitling any
pcrson lhercin namcd. or his assi~ns
or the holder thercof, to 111edelivery
of any gilnds lying in any dock or
phcr, or in ;111y~V;\V;)JZ~OUSL'
in 11,Jlir11
 LatestLaws.com
LatestLaws.com

goods are stored or depdsited on

renL ar hire, or upon any wharf,
such inslrurncnl hcirrg signcd by or
on hchalrofthc owncr rrlsuch goads
upon thc salc or Iransfcr of thc
prupcrty thcrcin, when such goods
cxcccd in valuc twenty rupces.
DEPOSIT O F TITLE DEEDS :-
Scc Agrccmcnl rclaling lo Deposit
or Tillc Dccds, Pawn or Plcdgc
[Nfk (PI
DISSClLUTION O F PARTNER-
SHIP,Sce Pnrlnership (No. 46)
- 2'1. Diw~rcc- Instrumcot of, that is to S h c c n rupcis and filty
say, any ins~rumcnl by which any paisc.
pcrstro c f f c d ~thc disstdutirrn of his
marriage.
DOWER -1nstrumcn1 rrf, scc Scl-
tlcrncnt.(No SH)
Sixlccn rupcm and fifty paisc.
DllPLIUATE - Scc Li~unlcrpart
(Nc).25).
I . EXCHANCiE OF PROPERTY, Thc samr: duly as o Chn-
Instrumcnl trf vcyaflsc (Nti 23) fur a con-
sidcralirln cqual tn ~ h c
MIUCnf ~ h cprtlpcrly uC
I
grcalc4 valuc as scl iorlh
in such ins(rllmcn~
EXTRACT - Scc Ctrlby (Ntr. 24)
32. F l l R T H E K C'HAKIiE - Insfru-
mcnt tlf, th;~ri a t o s i l y , a n y i n s t r u m ~ n ~
irnju)sinp a iurlhcr uhirrgr: un
~nclrlgitgcrlIwulicr[y -
(;I) Whc11 ~ h crrriginal mr~rlrrgcis Thc same duly as a <Iwn-
tlnc rif lhc dcacriotitrn rcferrcd vcyrrncc (Nu.23) k ~ crln-
r
I r l in clause (a) nf Arliult: 41 sidr;r;yrirln crl ual tr) lt~c
(thir~ i s wirh -pi)ssession); rurlhcr chargc sucurcd hy
such ins1 rurncnl.
 LatestLaws.com
LatestLaws.com

(h) ~ h c nsuch mortgiig~is one of

the dcscriplion refemd to in
clause (b) of Arlicle No.40((bat
-
iv with Ou t prmxcsion) -
(i) if ;lr lime the of cxcculiun or The samc duty as a Con-
t h e i n s ~ r u m e n l of rurther veyance (No.27)Tor a cim-
charge possession of the sideration equal to ihc
propcrly is given or agrecd to total amount of thc chargc
be given under such iystru- {including the original
menl; mortgagedandanyfurthcr
chargc already madc), lcss
the duty alrcady paid on
such original morLgrrgc:
any further charg:.
The aamc duly as 3 hrmd
(No. 15) frjr ihc aniounl
i>T thc furthur charge
sccured by such Instru-
ment.
33:GIFT -1nstrumcnl of not being a The wmc duty a C'cjn-
Sctllcmcnl (No.511) or will or Tram- wyancc (Nn.23) Inr.u ctw-
fer (No. 62) siderationcqud11,thrviluc:
I$ the prtrpcriy ai .wt b r l h
irl such ins~runicn~.
HIRNG AGREEMENT, or agree- The s a m e duty +s ;r
rncnt- for servicc, See Apcemeal Security Bond (Nv.5Giclr
(No. 5 ) the same amount.
34. INDEMNITY BOND INSPEC-
T O R S H I P DEED, Szc C:c~mpt~si-
lion Decd (No.22)
35. LEASE, including an undcrlrme and
tifly agrccmcnt lo l z l ur sublct :-
(;I) where by such Icasc chc rcnt
is bed and nu prcrnium ia
paid ur delivcrcd -
(i) whcre (he Icasc purporis ~ubc Thc: samc duly as Bund
fnr a lerm ol tcss than unc (Nu,15) fur the whulc
yw; amount oayablc trr
riclivcrahlc under such
Icasc.
 LatestLaws.com
LatestLaws.com

(ii) where thc lease purporrs to be Thc samc duty, as a Bond

for a tern1 of not lcss than one (No. 15) for the amount
ycar but not morc ~hanfive or value o f , the average ,

years; annual rent reserved.

Iiii) wherc the lcasc purports l o bc Thc saee duty as a Con-
for a term exceeding five years veyance (No.23) for a con-
and n c i ~cxcccding tcn years; sideration cqual l o ~ h z
amount or value of the
average annual r e n l
reserved.
(iv) where the Icase purports to be The samc duty as a con-
for a lcrm cxceeding ten ycars, vcyance (No.23) tnr a con.
but not exceeding ~wentyycars; sideration equal to twice
the amount or value of the
average annuaI rent
ieservcd.
(vi) whcrc the Icasc purports to bc The same duly as a Con-
for a lcrrn exceeding wenty veyance (No.23) for a con-
ycars; but not e~ccXdhgthirty sideration equal to three
years [imes [he amount or vallrc
ofthe average annualsrent
reserved. .

{vi) where thc lease purports 10 be The samc duly as a Con-

lor a tcrm exceeding thirly veyance (No.23) for a con-
years, but not exceed one sideration equal to four
bundred years; times the amount or value
of the avcrage annual rent
resewed.
(vii) whcrt: thc lcasc purports LO be The same duty as a Con-
Iilr a lcrm cxceeding one vence (No. 23) for a con-
hundrcd ycars or in per- sideration equai in tbe
pc~ulity; case of a leasc granted
solely for agi'cdLuralpur-
poses to one-tenth and in
any olhcr case to one s k h
of thc whole amount of
rents which would be paid
or delivered in respect of
the first l i l y years of the
lewc.
 LatestLaws.com
(viii) where the lease docs no1 pur- Thc samc duty as a Coo-
port to be for any dermelc vcyance (No.23) for acon-
term; sideration equal to three
times the amount or value
of the averagc annual renr
which would be paid or
delivered for the F i t ten
ycars if the lease con-
tinucd so long.
(b) wbere the lease is granted for Thc same duly as a Con-
a fme or prcmium or lor money veyance (No.23)for a con-
advanccd and where no renl sidefarion equal to the
i s rcscrved; . amount or value of such
fine or premium or ad-
vance as set forth in the
lease.
(c) whcre the lease is granred for The same duty as a Con-
a fine or premium, or lor veyancc(No.23)ioracon-
r n o n q advanced, in addition sidcration equal lo the
to rent rcservcd. amount or value of such
fine'or premium, or ad-
vance as set forth in the
lease in addition to. thc
duty which wbuld havc
been payabieon such lease
if, no fine or premium or
advape had been paid or
delivered :
Provided that in any case when an agreement lo lease is stampcd
with t h e ad valorem stamp required for a lease and a lea~c
inpursuance of such agreement is subsequently executed, the d u o
on sucb lease shall not cxceed one rupee and ihirLy paise.
Exemption
Lease executed in &e case of a
cdlivator and for the purpose of
cultivation (includinga lease of trees
for the production offood or drink),
without th'e payment or delivery a
any h e or premium, when a dehite
term is expressed and such term
 LatestLaws.com
LatestLaws.com
dncs no[ cxwcd unr! ycnr, i ~ rwhcu
thc aucragr: annual renl rcscrvcd
docs nu1 cxcccd unz hundred
rupees.
In this cxcrnption a I C ~ S C ror Lhc
purpurscs af cullivalion shall in-
cludc a Icnsc of lands Tor cul~ivaLion
Logelhcr with hnmcstcad Ibr lank.
-
EXPLANATIi IN W hcn ;l lcsscc
undcnakcq LO pay any recurring
chargc, such as I;ovcrnmcnt
rcvcduc thc landlard's sharc of
C ~ S C S , DC thl: IIWIICT'S shi~rc of
municipal rims rd luxcs which is hy
law rccovcrahlc frtlm lhc lcssor, thc
amount so ilgrccd to be paid by Ihc
Ic~.xcc shall hc dccnlcd lo hc part
t ~ thc
f rcnl.
-.
3.h. LETTER OF ALLOTMENT OF
SHARES, in any c o l n p a n y or
prtll)i)scd company, or in mspccl t d
any laan tn hc raisd by anycimpilny
or proposed company.
Scc also CERTIFICATE or cllhcr
rlrlcanlcnt (No.Icf).
Uc. Lclrcr of Liccnsc, Ihal is to say, ;u~y Thirty-[hrcc rupccs and
agrccmcnl hetwcen ;r dcbt~uand ci&y paisc.
his crcdilors that thc Iu~tCrshall,
f t ~ r;r spccificd lime suspcnd their
claims and allow 111cdrhror la wrry
ran busincss at his tiwn discrr~ion.
:Is.MEMORANDUM O R ASSIK:IA-
TION CIF A CIOMPANY :-
(a) if axompilnicd by prliclu 111
uundct Sccticln- 3;
;~wi~ciiltion ;'

of lhc Ckmpanics Act, lr1Sfi;

(11) -
il' not six i~coo\p;r~lied
(i) whcrc 1111: nominal sarrrc Twcb hundred Crlrry scwn
cal~i~irldr~csnirt cxcccd crnc rupccs and firiy I I ; I ~ ~ C .
Iakh of rupcus;
 LatestLaws.com
LatestLaws.com
(ii) whew thc nominal share Four hundred twclve
capiral cxcccds nnc Iakh of rupees and filly paise.
rupcFs.

Exemption
~crnorandumof anyassocialionno1
lorrncd b r profil and regis(crcd
und& Sccijr,n 25 of rhr: Cornpanics
A c l 1M.S.
40. MIIRTGAGE DEED, no1 belng
an A~rccmentrclating lo Dcposil
or Title-decds,Pawn or Pledge (No.
6 ) . Bullomry BunJ (No. 16).
Mur~gugc u l a Crup (No. 41)
Rcspondentia Bond (No. 56), or
Security Bond {No.Sf)-
(a) whcn po~~ession OC h e propcr- Thc same duly as a Con-
Ly or any par1 of lhc property veyance (No.23) for a mn-
compriscdi nsuch dccd isgivcn sidcration cqual l o ~ h c
hy thc nlorlgagor or agrccd tcb irnuunt sccurcd by shch
bc givcn; dced..
(b) when possession ollhc propcr- The samc duly as a Bond
ty comprised in such dccd is (No. 15) for thc amount
nut givcn by thc mortgagor nor sccured hy such dccd.
ngrccd lo hc given;
EXPLANATION : - A murlgagcc
a whu givcs LO ~ h crnortga~cd;I
~"'wcr-cd-iitturncy L I ~ collect rchh
~va Ic;~sc of rhc prapcrly murlgned
ur p i ~ r11icrcoT
~ iri Jccnicd lu give
wilhin lllc nlcining of
~~ussscssitr~~
his rrrliclc;
(GI (i)whcnilcolldcralnrauxi~iry Two rupccs and fihy paise.
or addiliond or subs(itutcd
security, or by way u l further
asurancr: rrlr ~ h abwe c man-
lioncrl Ilurpilsc whcrc lhc prin-
cip;~lclr prirnlrrysccuri~yisduly
SI~IIII~>CJCr\r cvcrysu~lisccurc J
no1 c x c c c r l i ~ Rs.
l ~ 1 J100;
 LatestLaws.com
LatestLaws.com
(u) and for every Rs. 1,000or part Three rupees.
thereol secured in cxcess of
Rupccs 1,000'
Exemptions
(1) Instrumcnls executed by per-
sons taking advances under the
Land ~ m ~ ~ o v e m e o t ~~o ca nr s,
1883, or the Agriculturtsts'
Loans Act, 1884, or by their
sureties as security for the
repaymenl of such advance.
(2) Letter OF hypothecation ac-
companying a bill of exchange.
41. MORTGAGE OF A CROP,' in-
cluding any insrrumcnt evidencing
an agreement LO secure the repay-
ment of a loan made upon my
mortgagc of a crop, whether the
crop is or is not in existence at the
time of tllc mortgage.
(a) when the loan is repayable not Forty-five paise
more than three months Erom
the date of the iwtrwent-
for every sum secured not ex-
ceeding Rs.200;and for every
Rs. ZOO, or part thereofsecured
in excess of Rs. 200.
(b) when the loan i5 repayable Sivty paise.
more than three months, but
not more than eightecn months
from the date of iwlrument -
lor every sum secured not ex- Seven~ypaise.
ceeding Rs. 100; and
for every Rs.100,or part there Seventy paise.
uf secured in excess of Rs 100.
4 2 NOTARIAL ACT, that is to say,
any inslrument, endorment, note,
attestation, certikate, or enVy not,
behg a PROTEST (No. 50 made
 LatestLaws.com
LatestLaws.com
or signed by a Notary Public in thc
cwculion of llic dutics of his oflice
or by any thcr person lawfully ac-
ting as'a 7.4 otary Public. Fee also
Protest of Bill or Note (No.50). Four rupees and ninc~y-
five paise.
43. NOTE OR MEMORANDUM,
sent by a Broker or Agent to his
principal intimating the purchase
or sale on account of such prim-
cipal-
(a) ofany goo& exceeding in value Eighty paise.
twenty rupees;
(b) of any stock or marketable Ninety paise for every Rs.
security excceding in value 5,000 or part thercof or
hvcnty rupccs. the value of the stock as
securily subject to a m u -
imum o l forty-ninc
rupees and Eiy paise.
14.NnTE OF PROTEST BY THE Three rupees and thirty
MASTER OF A S H I P - paise.
Sce also Prolesr by the Master of
a Ship (No. 51)
ORDER FOR THE PAYMEW
OF MONEY See Bill of exchange
(No. 13).
45. PARTITION - 1nstrurncnt or (as .The same duly as a Bond
defmed by scc~ion2 (15). (No. 15) for the amount
of t h e value o f the
scparated share or sharcs
of the property.
N.B. -The largest ,share
remaining a f t e r Ihe
property is partirioned (or
if there are rwo or more
sharts of equal valuc and
not smaller (ban any of
the other share, then onc
of such equal sharc5) shdl
LC deemcd to bc that frum
 LatestLaws.com
LatestLaws.com
which ;be other shares are
separated;
~roGdedalways that- .
(a) when an instrumcot of
partirion containing an
agrccmcnt t o divide
property in severally is ex-
ecuted and a partition is
elfecrcd in pursuance of
such ageamen[, thc duly
chargeable upon the in-
strument effecting such
partidan shall be reduced
by thc amount of duty paid
in rcspect of the first in-
slrurnenl, hut shall no1 he
less rhan. Two rupces and
twenty paise.
(b) where land is held on
selrlemenr fora period no1
exceeding (hirty ycars and
paying rhe full amcsmcnt
[he value for thc purpusc
uC duty shall he calculated
at not more than five ~ i m q
the annual revenue;
(c) where a final ordcr for
crfecting a partition
passed by any Revenue
authori~y o r any Civil
Court, or an award by an
arbitrator directing a par- .
tition, is stamped wizh thc
slamp requird Tor an in-
slrumeni of partition and
an inslrumenlo i parti~iun
in pursuance of such order
or award is suhsequcnlly
cx~curcdihe dury on such
inslrumcnl shall nal cx-
 LatestLaws.com

ceed three rupees and

thirty paise.
46. PARTNERSHIP-
A. Inslrument of- The same duly as Bnnd
(No.1.5)
(a) where the capital of the Sixly-six rupees
parlnership does not excecd
Rs. 2,000.
(b) in any other case Thirty-threc rupees.
B. Dissolurjon a[-
PAWN OR PLEDCiE-Sce
Agreemenl relating~odeposit
of Title d d ,PAWN or picdgc
(NO.6)
4X.POWER OF-ATTDRNEY- (as
dcfincd by Scc~ion2 (21) not bcing
a proxy-
(a) when oxccuted lur thesolc pur- Twn rupces and fifty paise.
pose of procuringthc rcgislra-
lion of onc or morc Jucumcnts
in rcialion lo a singlc Lransac-
lion or Tor admilling cxccution
of onc or marc such docu-
mcrlls;
(h) whcn rcquircd in suits or T w o rupws and liny P ~ ~ s L ? .
prrrcccdiags under Lhc
prcsidcncy Small Chusc Ccjurt
Acl, 1XXZ;
(c) wlicn aurtht~ri~ing (inc pcrson
or morc 11, act in ;i sin& 1r;lns-
;I ciion ntlicr I h a ~ l ~~h a cc m c n -
iiancd in C:l (a). :
(J) wllcn i ~ u ~ h r ~ r i zn li ~~f~luurcg
tf~;ii\five p c r s ~ i ~I\ts) ;lc\ jtii~l[[y
ilod scvcrally i n mtlrc III:LII
onl:
or g c ~ ~ c r i ~ l l y ;
Irn~~s:~ctitln
(c) wlwn ;LUI hl)rixillg 1 1 1 1 1 ~ ~t:hi111
fivl: hul 11o1-1norc 111;ln I c n
/>CT.U>ITS l t ~itc( ~ ~ I ~ I I :~~InYd
 LatestLaws.com
LatestLaws.com

severally in more than one Forty-nine rupees and Fhy

transaction or generally; ,paisc.
(f) when ~ v e nlor consideration The same duty as a Con-
and aurtlloriziog the artorney veyance (No. 23) for the
to sell any immovable proper- amount of thc considcrd-
ty; tion.
(g) in any olher case. Five ropccs for each per-
son authorised.
Explanation- For thc purposcs of NB. :- The term "Regis-
the Articlc morc persons than one tration" iucludcs ever)
when belonging, to thc same Turn operalion incidental to
s h d be dee~ncdto bc one'pcrson. registration under the In-
dian Registra!jon Acl1980.
50. PROTEST OF BILL OR NOTE, Five rupees.
that is to say, any, declaration ir
witing madc by a Notary Public or
other persons lawrully acring aL
such, atlesting the dishonour of a
biU exchaogc or promissory note.
51. PROTEST BY THE MASTER OF Five iupcs
A SHIP, that is to say, any dccla-
ration of the particulars of her
voyagc drawn up by him wirh u view
to ~ h r :adjusment of losses or the
calculationol averages, and every
declaration in writing made by him
against the characters or consignees
for no[ loading or unloading thc ship
when such declaration is arrested or
cerrilicd by a Notary Public or other
person lawrully acting as such.
Sec also Note of Prctest by the
M a s t e r o f zl ship (No. 44)
4. R E C O V E Y A N C E O F M O R -
TAGACiED PROPERTY -
(a) If the consideration for which The same duly as a Can-
[he prupclly win morltpgcd vcyancc: (No. 23) for rlle
docs not cxcwd Rs. 1,000; amount of such cansidera-
tion as set forlh in the
rccovcyancc.
 LatestLaws.com
LatestLaws.com

(b) in any other case. Forty-nine rupees Cifly

paise.
5. RELEASE, that is to say any in-
strument (not being sucb a releasc
as is provided for bysection 23-A),
wherebya persaa renounces a claim
upon anothcr person or against any
spccXed property.
(a) if the amount or value ofthe The same duty as a Bond
claim docs not exceed Rs. (No. 15) lor sl~chamounr
1,000; or value as set forth in (hc
release.
(b) in any other casc. Twenry lour rupees sevca.
ty five paise.
6 . RESPOND'ENTIA BOND,that is The same dup as a h a d
lo say, any instrument securing a (No. 15) for thc amount
loan on [he cargo laden or to be of the loan securcd.
Indcn on board a ship and making
rcpayrnznI contingent on the-arrival
of h e cargo at' Lhe port of destina-
tion.
REVOCATION OF ANY TRUST
ON SETT'LEMENT-
See Se~tlemcnt(No. 5K) Trust
(No. 64)
57. SECURITY BOND O R MOR-
TAAGE DEED, executed by way
of security for the due execution of
an office, or to account for money
or urher properly received by virtue
~hcreoi,or executed by a surety to
secure 1l)e due periormance of a
conlracl-
(a) whzn the amount secure does the same duty as a Bond
not exceed ~ ~ ~ ' 1 , 0 0 0 . (No. 15) lor the amount
secured.
(h) it1 any n ~ h e rcase. Twenty-four rupees and
seventy-five paise.
 LatestLaws.com
LatestLaws.com

Exemptions
Bond or othe instrument, when ex-
~ -
e c td
(a) by headmen nominated undcr
rules framcd in accordance
with thc Bcngal Irrigation Act.
1876, Section 99, for [he dud
performance of thcir dutics
,under that Act; '
(b) by any pcrson for t hc purpose
oC guaranteeing that thc local
incomc d c r i v d from privatc
subscriptions Lo a charitable
dispensary or hospital, or any
olhcr objcci of public utility,
shall not he lcss than a
specified sum pcr mcnscm;
(u) under Ntl. 3-A r ~ tltc f ruIu
niadc by the tiovcrnmcn~c~f
Burnbay in Council, undcr Scc.
licln M of the Bombay Irriga-
Lii~nAcl, 1X72;
(J) cxwulcrl l)y pcrstlns laking ud-
villlccs undcr Ihc L ~ n d1111-
L m n s Act, IKH3,
pr~wc~ucnl
or ~hc:Agriculturisls Lr~ans
ACI, IW, ur by lhcir surc(ics,
iI!i sccllrCly Tor Ihc rcpaymclll.
( ~such
i i~~Iv;~i~ccs;
( c ) cxccu[cd hy clfficcrs nl' (;crvl.
trr lhcir surclics 11, sccurc rllu
rluc cxccuticlns nf ;HI oCfi~c,or
ilic dul: i ~ u w oi~bg
~ l rrlr mtrncy
IN {hltcr ( t r o ( ~ c r liyc c ~ i v ~Iry
il
vir~uc:EI~c~wC,
.EM I'N'T -
58.SI ;.?TI
A. I n s ~ r u u ~of
~ .(inclurling
~~t ;I Thc: s;unr: duty ils a Clon-
clccd uT ~lriwcr) vcyilncc (No.27)Cr~ra sun)
cqud ((1 thc arnrlull1 or
 LatestLaws.com
LatestLaws.com

value of lhc propcrry scl-

\led as scl for111insuch
scltlc~ncnl:
Pravidc'd that whcrc ua
agrccmcnl to sclllc: is
stamp required Tar an in-
strumcnt !,[
sclllcmcnl,
and an inslrumcnr ~scl- II
llcmcnl in pursuance 01'
such agrcemcnl i s suh-
sequcntly cxecutcd, ~ h c
duty on such ins1rumenl
shall nnl cxtxcd onu ~ U P L ' L '
add nincly-fivt: paisc.

Exemptions
(a)Dccd of dower exccutcd on the
occasion d a marriage belwccn
Muhamadans :
(h) Hludassa, rhar is lo say, any seltlc-
men1 of immovable properly cx-
ecutcd by a Buddhis~in Burma for
a religious purpose in which na
valuc has hecn specificd and on
which duty id Rs.10 has bccn.paid.--
8. Revoca~ionul- Thc same duly as a Con-
veyancr, (No.23) lor a sum
equal to the amount or
vdue of the propcrly con-
cerned, as set Forth in ihc
inslrumcni ol Revadion,
bul not uxcceding furiy-
one rupees and twcnly-
paise.
See also Trust (No.64)
59.SHARE WARRANTS, to bcarer Clnoand-a-half times the
issued under the C:nrnpanies Act, duty pitphle an a Con-
!'I56 veyance (No.23) for a am-
sidcrarion equal to Iht:
nominal amount of thc
 LatestLaws.com
LatestLaws.com

sharcspccified in the War-

rant.
Exemptions
Sharc warrant when issued by a
C'yrnpany in pursuance of thc Com-
panics Act, 1356, Scclion 144, I n
havc elfcct only upon paymcn, as
unrnpusilion Tor ihat duty, LO the
Collec~roof Stamp rcvcnuc or-
(a) one-and-a-half per ucntum af
thc wholc subscrihcd capital
of thc Company :
OR
(h) il any company w h r h has paid '

[he said duty or compwition

in rull, subszquently isrucs and
addition to its subscribed capi-
tal onc-and-a-haif pcr ccnlum
of thc additionih capilal so is-
sued.
60. SHIPPIN(; ORDER, fur or relilling Forty paise.,
to ~heconvcyanccolgunds on board
or m y VCSSC~.
I
(11. SURRENDER OF LEASE-
(a) Whcn thc duly with which thc Thr: July wilh which suct
leasr: is chargcahlc docs nnc leasc is chargeable:
cx~cds~vcnrupc~~fiIiyprrisc; .

' (h) in any O I ~ L ' TG ~ ~ S C ; Twcnty-four rupces and

Seventy-fivc pilisc.
03.TRANSFER OF LEASE, by wiry The same duly as a C:crn-
2nd n r l t by way uF
of assjgnl~tct~t, vcyuncr: (No.21) [iir a con-
undarlcasc. sirlcraliun cqual l o thc: '

am~lunluf ihc cunsidcrs-

tiun for the trnnsrcr.
Exemption
Tritri~l'crttT ;rny IC;ISC
i'ruln duty.
(4.TRUST -
 LatestLaws.com
LatestLaws.com

A. D E C F A T I O N OFLor - The same duty as a Bond

concemg any property when (No. 15) Tor a sum equal
made by any writing not being to ;be amount or value of
a will. the praperq concerned,
as set forth in the instru-
ment, bur not exceeding
forty-one rupees and
twenty-five paise.
6. REVOCATION OF- or The same duly as a Bond
-concerning,anypropertywhen (No. 15) for a sum equal
made by any instrumeot-o?bc~ to &c amount or valuc ul'
than will. the property concerned.
as set forth in the instru-
ruent, but not exceeding
forty-onc rupees a n d
-.
twentyfive paise.
See also Sctrlemeat (No.58)
V&UATION -See Appraisemeat (No.8)
 LatestLaws.com
LatestLaws.com

Indian Stamp ( Nagaland second Amendment ) Act, 1999

(Act No. 8 of 1999).

[Received the assent of the Goverrior of Nagaland orr 17-7-99

and pri bIisbed itz ?he Nugaland Gazelle Extra-ordirrory
dated 25-8-99]

An Act to further amend The Indian Stamp Act, 1899 in its

application to NagaInnd.

PREAMBLE : Whereas i t is expedient to further arnendThe Indian Sti~mp

Act, 1899(Act-ll of 1899) herein after called the Principal
!
Act, in its application to Nagaland in the manner hercin
after appearing ;

It is hereby enacted in the Fiftieth year of the Republic oFIndia as

I
I

follows-

1. Short title, extend and commencement.

(I) This Act may be called the Indian Stamps (Nagaland Sec-
ond Amendment) Act, 1999.

(ii) It shall extend to the whole Stnte of Nagaland.

(iii) It shall come into force on such date as the Stale Govern-
ment may, by No~ificationin the Official Gazene, appoint.

2; Amendment of Schedule-I of Act-I1 of 1899. In scheduIe-1

to the Principal Act, the following shall be substituf ed, namely :-
 LatestLaws.com

SCHEDULE - I
Description of li~strat~~etzt

I. Acknowledgementofadebtex-
ceeding twenly rupees in arnotlnl
or valuc, winiLLenor signed by, or
on behalf of, a debror in ordcr to
supply evidence ofsuch debt in any
book (alher than a bankcrs' pass-
book) or on a scparale piece of
paper when such book or paper is Rs. 1-00
left in the creditor's possession:
provided that such
acknowledgement does not con-
, rain ;my promise to pay thc debt
or any stipulation to pay interesl.or
to delivcr any goods o~~otbcr prop-
erly.

2. Administration-bond,including a
bond givcn under Sec. 256 of the
Tndian Succession Act, 1865 (10
of 1865); S e c . 6 o f the
Governmenr Savings Bank Act,
1873 (5 of 1873); Sec. 78 of the
Probate and Administration Act,
1881 (5 of 1881); or Sec. 9 or
Src. 10 o f the Succession
Cerrific:ite Acr. 1889 (7 of 1889):
( 42 1
 LatestLaws.com
LatestLaws.com

(a) where the amount does not exceed The same duty as a bond duty
Rs. 1000; No. 15 for such arnoun t.

- (b) in any other case.. ..... Rs.50/-

3. Adoption-deed, that is to say, any

instrument (other than P Will) Rs. 1001-
recording an adoption or
conferring or purporting to confer
an authority to adopt.

Advocate

(See Entry as an Advocate

N0.130

4. Affidavit,incIudngan~m;ltionor
declaration in the case of persons
Rs. 201-
by the law allowed to affirm or
declare instead of swearing.

Affidavit or declaration in writing

when made-

(a) as a condition of enrolment under

the (Indian Army Act, 1911 (8of
1911),) or the (Indian Air Force
Act, 1932 (14 of 1932),)
(43)
 LatestLaws.com

(b) for the immediate purpose of being

filed or used in any Court or before
~ h Officer
c of any Court; or

(c) forthesolepupseofena~lingany
person to receive any pension or
charitable allowance.

(a) If relating to the sale of a bill of

exchange;
I
(b) If rclating to rhe sale o f a Subjecttomaximumofone
Government security hundred fifty rupees for ev-
ery Rs. 10,000 only or part
thereof the value of the secu-
rity.
If relating to the purchase on sale
of shares, scripts, stocks, bonds,
debentures, debenture stocks or
any other marketabIe security of a
like nature in or of any
incorporated company or other
body corporate.

(i) When such agreement or Two rupees for every Rs.

memorandum of an agreement is - 25001- only O r pafl of the
with or through a member or value ofthe Security the value
 LatestLaws.com
LatestLaws.com
between members of a Stock of the Security at the time of
Exchange recognized under the its purchase or sale, as the
Security Contmcts (Regulation) ,,,, be-
Act, 1956;

Descripriorl of l~~srnmlent ,

(ii) in other cases; Five Rupees for every Rs.

5001- only or part thcreof of
the Security at the time or its
purchase or sale, as rhe case
may be.
(d) i f executed for service or for
performance of work in any estate
whether held by one person, or
more persons, than one as co- Rs.31-
p m e r and whether in one or more
blacks and situated in A s s a d
Meghalaya where the advance
given under such agreement does
not exceed fifty rupees;

(e) if not otherwise provided for

Exenrptio~r
Agreement or memorandum of
a,greemcnt-

(a) For or relating to the sale of goods

or merchandise exclusively, not
being a Note or Memorandum
chargeable under No. 43;
( 45 )
 LatestLaws.com

made jn the form of tenders to lhe

Ccnb-nl Govcmmenl for or relating
lo any lo:m;

it] eseur~tiorr01'cr
/Ippoitrn~~errr
polvet; whether of trustees or of
property, movczlble or
immoveable, wherc made by any
wlriling not being zl W111.

Where rhe valuc of property does Rs. 1001-

not exceed Rs. 10,000

i n any other case Rs.1501-

Apprnisement or valuation made

otherwise lhan under an order of
thc Cou~tin the course of a suit:-
I
I
where [he amount does no1exceed nc same dubas in Bonomry 1
Rs. 1,000 Bond (No. 15) for such '

in any olher case Rs.501-

Pxc~~~pli~~rs
Appraisemcnr orvaluntion made
of one party
for the inFu~*mation
only, ilnd nut being in any manner
obljgalory bcwccn parties eidleinby
agreement or operalion of law.
 LatestLaws.com

(b) Appraisement of crops for the

purposeof wenaining rhe amount
to siven to a landlord as rcn t.

9. Apprenticeship deed, including

every writing relating to the service
or luition of any apprentice, clcrk
orscrvant, placcd with any rnaritcr
'
to learn any profession, lrade or
employment, not being Articles or
Clerkship (No. 11)

Instrumenrs of apprenticeship
executed by a Magistr~teunder the
Apprenrices Act, 1850 (19 of
18501, or by which a person is
apprenticed by or ar the charge of
any public charity.

10. Articles of Assocjation of a

company.

(a) Where [he company has no share

capival or the normal share cupi tit1
does not exceed Rs. 2,500

(b) Where the nominal share capi to1

excecds Rs. 2,500 but does not
exceed Rs. 10,000;
 LatestLaws.com

(c) Where the nominal share capiral Rs. 3001-

excccds Rs. 10,000 but does not
exceed Rs. 1,00,000

(d) W11ei.eIhe nominal share capital

exceed Rs. 1,00,000

Esct~~pfio~z
Alhticleof any Associnrion not
formed for profit and rcgistered
under Scc. 26 of the Indian
Companies Act, 1882 (6 of 1882).

See also Memorandum o f

Associarion of a Company (No.
39)

!
13. Award, [hat is to say, any decision Thc same duty as aBond (No.
in writing by an arbilrator or 15) for the amount or value
u m p i r c , not being an award of the property to which the
directing a pani tion, on a reference award rclatcs, as set forth in
made otherwise than by an order such awardsubjcct toa maxi-
orthe Court in thecou~seoPa suir- mum of Two hundred fifiy
rupees.
13. Bond(usdeiinedbySec. 2 ( 5 ) )
not being a Dcbcnture (No. 27)
and not being otl~e~\vise
provided
for thc Cou~t-fccsAct, 1870 (7 of
1870).
 LatestLaws.com

Whcrc the mount or value secu~rd Re. 11-

does not exceed Rs. 10;

Where it exceeds Rs. 10 and does

not exceed Rs. 50

Ditto 50 ditto 100

Where it excccds Rs. I00 and d m

not exceed Rs. 200

Ditto 200 ditto 300 Rs.61-

Ditto 300ditto 400 Rs. 81-
Ditto 400 ditto 500 Rs. 121-
Dirro 500 ditto 600 Rs.161-
Ditto 600 ditto 700 Rs. 181-
Whcre it exceeds Rs. 700 and does Rs.201-
not cxceeds Rs. 800

Ditto 800 di tro 900

Ditto 900 ditto 1000

and for cvery Rs. 500 (or part)

thereof in excess of Rs. 1000

Scc Administrarion Bond (No. 2)

Boltomry Bond (No 16), Customs
 LatestLaws.com

Bond (No. 261, Indemnity Bond

(No. 34), Respondcn~iaBond
(No. 56),Security Bond (No. 57)

E,I-er~~piiot
Is

Bonds when executed by-

(a) hcadman norninntcd under rules

framed in accordance with the
Bengal Irrigation Act, 1876 (Ben
Acr 3 of 18761, Sec. 99, for rhe
due pcrformancc of their duties
under that Act,

(b) any person for the purpose of

guranteeing that Ihe local incomc
derived from private subscriplions
to n charitable dispensary or
hospital or any other object of
public utili~yshall no1 be less rhan a
specified sum per mensem.

16. Bottomry Bond, that is to say, any The same duty as aBond (No.
inslrumenr whereby the master of 15) for thc sarnc arnoun t.
a sea-going dlip b o ~ ~ o w money
s
on the security of thc ship to enable
h i m to preserve i h c ship or
prosecure her vtlyase.
 LatestLaws.com

17. Cancellation-Instrument of Rs. 501-

(including any instrurncnt by which
my insbumen4 pieviously exmuted
is cancelled), i f attcsted and no[
othenvise provided for.
Scc also Release (No. 5 5 ) ,
Revocation or Settlement (NO.
58-B),Surrender of Lease (No.
6 I), Rcvocation of Tinus[(No.64-
B).

18. Certification of Sale (in r-espcctof

each property put up as a separate
lot and sold) granted to the
purchaser of any property sold by
public auction by a CiviI or
Revenuc Coun, or Collector or
other Revenue-0 ficer-

(a) where the purchase-money docs Re. I/-

not exceed Rs. 10,
(b) where he purchase money does Rs.21-
not excceds Rs. 25;

(c) inanyothercasc ............. The same duty as a convey-

ance (No. 23) for a consid-
eration cqual Lo Ihe amount
19. Cerlificatc or other document, of thepumhase money
evidencing the light or title of the
holdel-thereof, or any olherpcrson, Rs. 21-
 LatestLaws.com
either to any sharcs, scrip or stock
in or of any incorporatedcompany
or othcr body corporate. or to
become proprietor of shares, scrip
01-srockin or of any such company
or body.
Scc also Lelter of Allotment of
Shares (No. 36)

Charter party, that is to say, any

inslrument (except an agreement
for the I-rirc of a tug-steamer)
whc~cbya vessel or some spacitied
principaI piuz thereof is let for the
specifiedpurpose of the charterer,
whelhcr i t includes a ~ n a l t clause
y
or not.

Composition-dccd. that is lo say, Rs. 1001-

any instrument executed by a
debtor whereby he convcys his
properry For the benelit of his
creditors, or whereby payment of
a composi tion or dividend on their
dcbts is secul-ed to Ihe creditors,
whereby provision is made fur the
continuance of the debtor's
business, undcrrhe supervision OF
inspector or under-leucrs of
 LatestLaws.com

Iicence, for the benefit of his

creditors.

- 23. Conveyance (as defined by Sec. 2

(LO)), not being transfer chargcd
or exempted under No. 62,-

Where the hrnount ar value of the

considention for such conveyance
as set forth t h e ~ i does
n not excccd
Rs.501-,
Where it exceeds Rs. 50 but does
not exceed Rs. 100;
Rs. lo/-
Ditto 100 ditto 200

Ditto 200 ditto 3C:O Rs.151-

Ditto 300 ditto 400 Rs. 701-

D i m 400 ditto 500 Rs.25/-

Ditto 500 ditto 600 Rs.301-

Ditro 600 ditto 700 Rs. 351-'

Ditto 700 ditto 800 Rs. 401:

Ditto 800 dirro 900 Rs. 451-

Ditto 900 ditto 1000 Rs.50/-

and for every Rs. 500 or part
thercof in eicess of Rs. 1000

Where it exceeds Rs. 50,000but Rs.301- for every one thou

(53)
 LatestLaws.com
LatestLaws.com

does no[ exceed Rs. 90,000 sand rupees part thereof in

cxcccs of Rs. 50,000/-
Where i t exceeds Rs.90,000 but RS. 40/- for every one thou-
does not exceed Rs. 1,50,000 sand rupees part thereof in
excees of Rs. 90,0001-

Where i[ exceeds Rs.1,50.000 Rsq 501- for every one

thousand rupees part thereof
E,wtuprim~s in excees of Rs. 1,50,0001-
Assignment of copyright entry
made under the (Indian Copyright
Act, 1847 (20 of) Sec. 5

24. Copy or extract, certified to be a

true copy or extract, by or by
order of any public oficer and not
chargeable under the law for the
Lime beingin forcerelatingtocourt-
fee-

i) if the original was not chargeable

with duty or if the duty which it was
not chargeable does not exceed
Ten rupces;

ii) i n any other case.........

Rs.101-
Exeazptious
(a) Copy of any paper which a public
 LatestLaws.com

officer is expressly required by law

to make or furnish for cordi in any
public office or for any public
purpose.

(b) Copy of, or extract finom,any

register relating to bidhs, baptisms,
namings, dedications, marriages,
(divorces), dearhs or burials.

25. Counterpart or Duplicate, of any

instrument chargeable wirh duty
and in resped of which the proper
duty has being paid,-

(a) if the duty which the original The same duty as is payable
instrument is chargeabIe does not on theoriginal
exceed rupee one;

(b) inanyothercase ..... Rs. 101-

Exenrp fiotz
Counterpm of any lease granted
to acultivator when such lease i s
exempted from duty.

26. Customs-Bonds-

(a) where the amount does not exceed me duwas a ~ o n d mom

Rs. 10001- 15 ) for such arnoun t .
( 55 )
 LatestLaws.com

(b) in any other case.... Rs. 751-

Divorce- Instrumen1 of that is to

Rs.501-
say, any instrument by which any
prson effects the dissolution OF his
mal-riage.
Dower-Instrument of-See
Settlement (No.58)
Duplicate-See Counterpart (No.
25)

3 1. Exchange of Property-Inslrument The s a m e duty as a

oFExtract-Scecopy (No. 24) conveyance (No.23) for a
consideration equal to the
value of the property of
greatest value as set forth in
32. Further Charges-Tnslmmen t of, such instrument.
that is to say, any instrument
imposing a further charge on
mortgaged propefiy-

(a) when~heoriginalmortgageisane The s a m e duty as a .

of the description referred to i n conveyance (No. 23) for a

Cl.(a) of Art NO.40 (that is, with consideration equal to the
possession). furlher charge secured by
such insburnerit.
(b) when such mortgage is one of the
description refelred to in Cl.(b) of
Art No. 40 (that is, wilhout
possession)-
 LatestLaws.com
LatestLaws.com

fi) if at time of execution of the he' same duty as a

instrument of further charge conveyance (No. 23) for a
possession of the property is given, consideration equal to the
oragreedtobegivenundersuch totalamountoflhecharge.
i nsbument ;

The same duty as a Bond (No.

i ) if possession is not so given.
15) for the amount of the
further charge securcd by
such instrument,
' 33. Gift-Instrument of, not being a The same d u t y as a
settlement (No.58) or will or conveyance No. 23 for a
transfer (No. 62) consideration equal to the
value of [he property as ser
forth in such instrument.
Hiring agreement* a p r n e n t for
service See agreement (No.5)

34. Indemnity-Bond. The same duty as a Securily

Inspectorship deed - See Bond (No. 57) for the same
Composition-deed (No. 22) amount

Insurance - See Policy or

Insurance (No.47)

35. Lease - Including an under-lease

or sub-lease and any agreement to
let or sub-let-

(a) wherebysuchl~therentisfixed
and no premium is paid or
delivered -
 LatestLaws.com

(i) where the lease purports to be for The samdu ty asaBond(No.

a term of less than one year, 15) for the whole amount
payableordeliverable under
such l e a .

n where the lease purports to be for 'Ihcsame du ty asa B d (No.

a term of not less than one y a but 15) for the arnount or value
not more than thm years; of the overage,annual rent
IEselvCd.

(i) where the lease purpom to be for The same duty as a

a krm in excess of tftrae yean; conveyance (No.23) for a
consideration equal to the
amounl or value of the
avcmge annual rent reserved.
The same duty as a
(iv) - where the lease does not purport conveyance (No. 23) for a
to be for any definite term; c o n s i ~ t i o equal
n lo twice
the amount or value of thc
averageannual rent reservd
The same duty as a
conveyance (No. 23) for a
(v) where the lease purpom to k in
considerarionequal to three
*wt
tims the amount or value of
the average annual rent
feservad
The same duty as . a
(vi) where the leasepurports to be for conveyance (No. 23) for a
a term exceeding thirty years,
consideration equal.10four
but not exceeding one hundred
timesthe amount or vdue of
the average annual rent
Y-- resewed
 LatestLaws.com

(vii) where the lease praports lo be for The same duty as a

a rerm e x d n g one hun- conveyance (No.23) for a
years or in perpetuity; consideration q u a 1 in thc
case of a lease p l e d solely
for agriculture purposes to
one-tenth and in any other
case to one-sixth of the
whole amountofrents which
would be paid or delivered
in respect of the fmt fifty
years of h e lease.

( ~ where
i ihe iease does not purport The same duty as a
to k for any definite term; conveyance (No. 23) for a
c o n s i b t i 4 e q d to three
t h s the amount or vdue of
theaveragemual rent which
would be paid or delivered
for the first ten years if lhe
lease continued so Iong.

Ib) wkWIaseisgmtedforahe The same duty as a

mprerrriumtrrfo~~yadvanced conveyance (No. 23) for a
and where no rent is ~esemed. consideration equal to the
amount or value of such fine
orpremiumoradvanceas set
forth in the lease.
(c) whereIheleaseisgranedforafine The same duty as a
orp~emiurnor formorley a d v d conveyance (No. 23) for a
jnadditiontorentmaved. . consideration equal lo the
arnount or value ofsuch fine
 LatestLaws.com

or premium or advance asset

forth in the lease, In addition
to the duty which would have
been payable on such Iease,
if no fine or premium or
advance had bccn paid or

(a) Lease, cxecuted in the case of n delivered.

cu [ti vator and for the purpose of
cultivadon (including lease of trees
for the production of food or drink)
without h e payment or delivery of
any fine or premium, when a
definite term is expressed and such
term does not exceed one year, or
when the average annual rent
reserved does not exceed one
hundred rupees.

36. Letter of allotment of shares:- In

any company or proposed
company, or in respect of any loan Re. I/-
to be raised by any company or
proposed company.

38. Letterof licence :-That is say, any

agreement bctwcen a debtor and '
his creditor that the letter shall, for
a specified time, suspend their
claims and aIlow the debtor to
carry on business at his own
discretion.
( 60
 LatestLaws.com

39. Memorandum or Assmiation of a

Company :-

(a) if accompnincd by articles of Rs.2001-

association under Sec. 26 of the
Indian Companies Act, 1956

(b) j f not so accompained

(i) where the nominal share capital

Rs. 5001-
does not excced one lakh of
rupees;

(u) where the nominal share capital

excccds one lakh of rupees Rs. 8001-

E-renlpfio~r
Memorandum of any association
not formed for profit and registered
under Sec. 25 of the Indian
Companies Act. 1956.
40. Mortgage-deed:- Not being an
agreement relating to deposit of
title-deeds,pawn or pledge (No.
6 ) , bottomry bond (No. 16),
mortgage of a corp (No.411,
respondentiu Bond (No. 561, or
security bond (No. 57)-

(a) whcnpossessionoftheproperty T h e same duty as a

or any part of the property conveyance (No. 23) for a

(61 1
 LatestLaws.com

comprised in such dced is given by the consideration equal to he

mortgageor a& to be given; amount secured by such
d d .
@) when possession is not given or %-wasamwolo.
agreed bc givenas aforesaid; 15) for the arnount sccurcd
by such deed
Explanation :-A mortgmr who
gives to rhe mortgage a power of
attorney to collect rents ora l a s e
of thc property mortgagedor part
thereof i s deemed to give
possession wirhi n the meaningof
this Article.

(c) when a collateral or auxiliary or

dditional or substitutedsmnicy, w
by way of fidmasswum for h
above mendoned purpose where
thc principal or primary security is
dully s m p e d -
for every sum secured not Rs. 51-
c x d n g Rs.1,000;
and for every Rs. 2,000 or put
thered secured in excees of Rs. Rs. 51-
1,m

(1) Instrumenls, cxccuted by persons

kking advances undcr the Land
 LatestLaws.com
lrnprovement Loans Act, 1883
(19 of 1883) or h e Agriculturists
Lorn Act, 1884 (12 of 1884) or
by heir sureties as security for the
repayment of such advances.

(2) Letter of hypothecation

accompanyinga bill of exchange.

41. Mortgage of a m p , includingany

irtsbumxltevidencinganapznmt
to secure he repayment of a loan
made upon any mortgage of a
cmp, whether the m p is or is not
in existence at the time of the
mortgage-

(a) when the loan isrepayablernmore

than threemonths b m h edate of
the insbument-
for the sum socurednotexoeoding
Re. II-
Rs. 200,
and for evcry Rs. 200 or part
Re. I/-
thereof secured in excees of Rs.
200,

(b) when the loan is %payable more

than three months but not more
rhan (eighteen months), h m the
date ofthe instrument-
 LatestLaws.com
for every sum secured not Rs.2/-
exceeding Rs. 100;
and for every Rs. 100 or part RS.'2/-

thereof secured in excees of Rs.

100

42. Notarial Act :-That js to say, any

instrument, note, nttesation, Rs. 101-
certificate or entry not being a
Protesl (No. 50) made or signed
by a No~aryPublic in theexecution
of the dutiesof his office, by any
other person lawfully acting as a
Notary Public.
Sce aIso Protest ol bill or note N o .
501

43. Note or Memorandum :-Send by

a Eroker or Agent to his principal
intimating the purchaseor sale on
accounl of such principal -

(a) OF any goods exceeding in value Re. 11-

hvenly rupees;

(b) of any stock or marketable security Two rupees for every Rs.
exceeding in value twenty rupees. 5,000or part thereof of the
value of the stock u securjty .,
'

subject to a maximum of Rs.

100
 LatestLaws.com

44. Note of protest by the master o f a

shipsee also Protcst by h e master
of a ship (No.51) Order for the
payment of money -

45. Pwtition - Ins~rumentof (as defincd The sameduly as aBond (No.

by Scc. 2 (15)) 15) for the amounr o f thc
va luc OF the scparared share
or shares nf thc propel-ty.
46. P ~ n e r s h i p:-

A. Instrument of -

(a) wherethecapitalofthepaflnership Thesameduly;IsBond(~o.

does not exceed Rs. 1000; 15)
(b) in any other casc

B. Dissolution of -

Pawn or pledge - See Agreement Rs. 501-

relating to Deposit of title-dceds,
pawn or pledge (No. 6 )

48. Power of a~tontey- (As defined

by Sec. 2(21), not being proxy
(NO.52) -
(a) when executed for the sole purpose
of procuring [he regismlion of onc Rs. 51-
or more documents in relation to a
single transaction or for admi tling
execurion of o n e or more such
dmuments,
 LatestLaws.com

(b) when required in suits or

pmccdings underlhc Fmickncy
small causes courts AC~;1882;

(c) whcn authorizing one person or

more to act in a single transaction
other than the case mentioned in
Cl - I.);

(d) whm~ngnotmorethmfive
persons to actjointly andsevcrally
in more than one transaction or
m
y
1-,

(el *- - - grnmehfivebur
not mom than ten persons to act Rs. 1001-
joinrly and~vemllyin more than
onc mmction or generally,

(0 whengivenforconsiderationand The same duty as a

"'orid'g ' " e a ' m ~ '0'''' mY 23) forthe
(N~.
imovmble pmpty; arnount of h e consideration.
@ in any othcrcasc

Explatiatiotz :-For the purpose

of this Article more persons than
one when belonging to the same
firm shall be dccrncd to be one
person. unloading the ship, when
such declaration is attested or
certifid by a Notary Public or
 LatestLaws.com
other person lawfully acting as
such.

See also Note of Protest by the

masterof a ship (No.44)

53. Receipt, (as defined by Soc. 2(23)

for any money or other propcrty
the amount or vaIue of which
exceeds twenty rupees.

fiemptions :
Receipt-
a) endorsed on or contained in any
instrument duIy stamped (or any
instrument exempted) under the
proviso to Sec. 3 (instrument
executed on behalf of the Govt.)
(orany cheque or biIl of exchange
payable on demand)
acknowledgingthe receipt of h e
consideration-money thcrein
expressed of the rcccipt of any
principal-money, interest or mnui ty
secured;

b) for any paymentof money without

considmation;

c) for any payment of rent by a

cultivator on account of land
 LatestLaws.com

assessed to Govt. revenue;

d) for pay or allowances by non

commissioned (or petty) officers
(Soldicrs,sailors or airmen) of the
Indian military, (Naval or air
forces), when serving in such
capacity, or by rnounlcd policy
constables;

e) given by holders of family

certificates in cases where thc
person from whose pay or
allowances the sum comprised in
the receipt has been assigned is a
non-commissioned (or petty)
Officer, (soldiers), (sailor or
airmen), of (any of the said forces),
and serving in such capacity;

f) for pension or allowances by

persons receiving such pensipns or
a1lowunces in receipt of their
service as such non-commissioned
(or pelty) Officers, (Soldiers),
(Sailors or airmen), and not serving
the Govt. in any othercapacity;

given by a headman or lambordar

for land or raxescotlected by him;
 LatestLaws.com

h) given for money or securities for

money deposited in the hands or
any banker, to be accounted for;

Provided that the same i s not

expressed to be received, or by the
hands of, any other than the p s o n
l o whom the same is to be
accounted fo~-;

Provided that this exemption shall

not extend to a receipt or
acknowledgement for any sum
paid or deposited for or upon a
letter of allotment of a share of, or
in an incorporated company or
other body corporate or such or
intended company or body or
respect of a debenture being a
marketable securi ~ y .
(See also Policy of Insurance (No.
47 - 8 (2)).

54. Reconveyance of mortgaged The same duty as a

PrVrtY conveyance (No. 23) for the
(a) if the consideration for which the amount of such consideration
property was mortgaged does not as set forth in the
exceed Rs. 1,000; in reconveyance.
(b) in any othercase.... Rs.801-
 LatestLaws.com

55. Release, that is to say, any

immmxnt (not being such RIB
as is provided by Sec. 23-A)
whereby a person renounces a
claim upon another person or
against any specified pmpcrty-

(a) iftheamountorvdlleofrheclaim %-maa~d(~o.

exceeds Rs.1000; as 15) for such amount or value
as set forth in the release.
(b) inanothercase .....
Rs.501-
i
56. Respondentiabnd,thatistosay, Thesarrreduty~a~(No.
anyinstrumentsecuringaIoanon 15)fmthe-tofthel- I
I
the cargo laden or to be laden on
board a ship and making
rcpayrnent contingent on the
arrival of the cargo at the port of
&tination.

Revocation of any trust or

settlement - See Settlement (No.
58); Trust (No.64).

57. Security bond or mortgage,deed, .

executedby way of security for the
due execution of an office, or to
account for money or other
property receivedby virtue thereof
 LatestLaws.com

or executed by a surety to secure

the due performance of a
contract-

(a) when the amount s e c d does not The samr:duty asa Bond (No.
exceed Rs. 1000; 15) for the amount secumd.

(b) in any case.... Rs.501-

Exemprions
Bond or other instrument, when
executed

a) by headrim nominated u n k rulcs

framed in accordance with the
Bengal Irrigation Act, 1876 (Ben.
Act 3 of 1876) Sec. 99, for the
due performdncc of their duties
under h a t act.

) by any person for the purpose of

guranteeing that h e local income
derived horn private subscriptions
to a charitable dispensary or
hospital or any ather object of
'

plblic urility shall not beless than a

specifiedsumpermensum;
 LatestLaws.com

by the (State Government) under

Sec. 70 of the Bombay Irrigation
Act. 1879 (Born. Act 5 of 1879);

{d) executed by persons taking

advance under the Land
Improvement Loan Act, 1883 (19
of I883), or the Agriculturists
Loan Act, 1884 (12 of 18841, or
by their sureties, as security for the
cepaymcnt of such advances;

(e) executed by officers of (the

(Government)) or their sureties to
secure the due execution of an
office or the due accolrnti ng for
money or other property received
by virtue thereof.

58. Settlement-

A. Instrument or (including a deed of The same duty as a

dower)
conveyance (No. 23) for a
sum equal to the amount or
value of the property settled
as set forth in such settlement:
Provided that where an
agreement t o settle is .

stamped with the stamp I

requiredfor an instrument of
 LatestLaws.com
settlement, and an instrument
of settIement in pursuance of
such agreement is
subsequently executed, the
duty on such jnsmment shall
Exettrprion not exceed Rs. 41-
(a) deed of dower executed on the
occasion of a marriage between
Mahammedens

B. Revocation of - The same as a Conveyance

See a [soTrust (No. @I) (No. 23) for a sum equal to '

the amount or value of the

property concerned, as set
forth in the instrument of
Revocation, but nor
exceeding Rs. 501-
59. Share w m a n ts, lo bearer issued
under the (Indian Companies Act, One-and-a-half times the
1882 (6 of 1882)) d u t y payable on a
Conveyance (No.23) for a
consideration equal to the
nominal amount of thc share
Exenlptioti specifiedin the w m n t .
Share warrant when issued by a
company pursuance of the (Indian
Companies Act, 1882 (6 of 1882)
Sec. 30. to have effect only upon
payment, as composition for that
duty, to the Collector of Starnp-
revenue, of-
(731
 LatestLaws.com
(one and a half) per cenium of the
whole subscribed capital of the
company, or

if any company which paid the said

duty or composition i n fulI,
subscquently issues an addition to
its subscribcd capital-(one and a
ha1f) per centum of the additional
capital so issued. Script scc
Certificate (No.19)

Shipping order, for or relaling to Re. 11-

Ihe conveyanceofgoods on board
of any vessel.
Surrender of b a s e - I

when thedutywith which thelease Thl: duty with which such;

is chargeable d m s not exceed forty
n J P
i n any other case ........

Esenlplion
Surrender of lease, when such
lease is cxcmpted from duty.

Transfer of lease by way of The same duty as a'

assignment and not by way of Conveyance (No. 23) for a'
underlase consideration equal to the
amount of the consideration
for the transfer.
 LatestLaws.com

Exemption
Transferof any Iease exempt from
duty.

64. Trust-
A. Declaration of- of, or concerning, The same duty as a Bond
any property when made by any (No. 15) for a sum equal to
written notbeing a will. the amount or value of the
property concerned, as set
forth in Iheinshment, but nd
e x d i n g Rs.801-
B. Revocation of - of, orconceming, The same as a Bond vo.15)
any property when made by any '
fwasumqual to theamount
instsument other than a will. or value of the poperty
See also Settlement (No. 58)
concerned, as set forth in the
instrument,but not e x d n g
Valuation See Appnisement (No.
Rs.801-
8)
VakiI Seehtry asaVakil (No. 30)
i

65. Warrant for go-, that is to say,

any instrument evidencing the title Rs.5/-
of any person t h e ~ i nnamed, or is
assigns,of the holder rhereof, to the
property in any goods lying in or
upon the dock, warehouse or
wharf, such i n a u m n t being signed
or certified by or on behalf of the
person in whose custody such
goods may k.

NOTE :-In respect of he clauses (items) not included in ibis

amended scllediiie 1. The raiex of stamp G?WYasprescribed
UI ire Indian Stamp Act (act - 2 of 1899) tar amended
upto &el shall continue to apply.
 LatestLaws.com
LatestLaws.com

TKE INDIAN STAMP (NAGALAND THIRD

AMENDMENT) ACT, 2004
(Act No. 6 of 2004)
Received the :issent of the Governor on 27.03.2004and published
in the Nagalrtnd Gazette Extra-Ordinary date 11.08.2004.

Act
to further amend the Indian Stamp Act, 1899 (Act No.11 of
1899) in its application to NagaIand.
Be it enacted in the Fifty-fifth year of the Republic of India as
folbws:

Short title and extent

1. (I) This Act may be called the Indian Stamp (Nagaland
Third Amendment) Act, 2004.
(2) It shall extend to the whole of Nagaland.

Amendment of Section 10
2. In the Indian Stamp Act, 1899 (Act N0.H of is%),for existing
Section 10,the following may be substituted, namely:
"10(1)Except as otherwise e x p ~ s s l yprovided in [his Act, all
duties with which any instruments are chargeable shall ke paid, and
such payment shall be indicated on such instruments, by means of
stamps-
(a) accordingto the provisions herein contained; or
(b) when no such provision is applicable thereto, as the
Government may by rule b t .
 LatestLaws.com

2. The rules made under Sub-Section (1) may, among other

matters, regulate,-
(a) i n case of each kind of instrument - the dcscrjption of
stamps which may be used;
(b) in the case of instruments siamped with impressed
stamps - the number of stamps which may be used.

(3) Subject to the rules made under Clause (b) of Sub-section

(l),the Chief Controlling Revenue Authority 01.any other Of'ficer
empowered by the State Government in this bchalf, may authorize
any penon, body or organization, including Post Offices and Banks,
to use a machine for making impression of stamps indicating the
payment of stamp duty on the instrument."

Lnsertion of Section 10A

3. In the Indian Stamp Act, 1899 (Act N0.n of 18991,after the
existing Section 10 as substituted by this Act in its application to
Nagaland, the following may be inserted namely :
"10A.(i) Notwithstanding anything contained in Section 10,
the stamp duty payable on an instrument may also be paid in cash by
challan in the Banking Treasury or Treasury, countersigned by an
Officerempowered by the State Government by notificationin thrs
behalf or by Demand Draft or by pay Order drawn on a Branch or
any scheduled Bank.The Oficerso empowered shall on production
of such Challan and after such verification that the duty has becn
paid, or upon production of Demand Dmft or pay Order, as the case
may be, certify in such manner as may be prescribed by endorsement
on the instrument, of the amount of duty so paid.
 LatestLaws.com

(2) An endorsement made on any instrument under

Sub-section ( I ) shall have the same effect as i f the duty of an
amount equal to the amount stated in the endorsement has
been paid in respect thereof and such payment has been
indicated on such instrument by means of stamps, i n
accordance with the requirement of Section lo."