Stamp Schedule

Schedule I
Stamp Duty on Instruments
(See Section 3)

	Description of instrument		Proper stamp duty
1	Acknowledgement of debt exceeding twenty rupees in amount of value written or signed by, or on behalf of, a debtor in order to supply evidence of such debt in any book (other than banker’s pass book) or on a separate piece of paper when such book or paper is left, in the creditor’s possession; Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property.		[Rs.2.00]
2	Administration Bond, including a bond given under section 78 of the Probate and Administration Act, or section 9 or section 10 of the Succession certificate Act,-
	(a) Where the amount does not exceed Rs. 1,000		The same duty as a Bond (No.14) for such amount
	(b) in any other case		Rs.30.00
3.	Adoption deed, that is to say, any instrument (other than a will) recording an adoption or conferring or purporting to confer an authority to adopt.Advocate, See Entry as an Advocate(No.27).		[Rs. 200.00]
4.	Affidavit, including any affirmation or declaration in the case of person by law allowed to affirm or declare instead of Swearing Exemption Affidavit or declaration in writing when made for the sole purpose of enabling any person to receive any pension or charitable allowance.		[Rs.10.00]
5.	Agreement or Memorandum of an agreement,-
	(a) If relating to the sale of a bill of exchange		Rs.20.00
	(b) If relating to the sale of a Government security or share in an incorporated company or other body corporate.		Subject to a maximum if Rs. 40/- for every Rs. 10,000 or Part thereof of the value of security or share
	(c) If not otherwise Provided for		Rs. 20.00
	Exemptions Agreement or Memorandum of Agreement
	(a) For or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 40;
	(b) made in the form of tenders to the Government for or relating to any loan.
	Agreement to lease See lease (No. 32)
6.	Agreement relating to deposit of title deeds, pawn or pledge, that is to say, any instrument evidencing an agreement relating to-(1) The deposit of title deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security), or (2) The pawn or Pledge of moveable property, Where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt:- (a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement.
Description of instrument				If drawn singly		If drawn in set of two, for each part of the set		If drawn in set of three, for each part of the set
				Rs. P.		Rs. P.		Rs. P.
	(i)	When the amount of the loan or debt does not exceed Rs. 1,000		4.00		3.00		2.00
	(ii)	When it exceeds Rs. 1,000, but does not exceeds Rs. 2500/-		10.00		5.00		4.00
	(iii)	When it exceeds Rs. 2500 but not Rs. 5,000		20.00		10.00		7.00
	(iv)	5000 to 7000		30.00		15.00		10.00
	(v)	7500 to 10,000		40.00		20.00		14.00
	(vi)	10,000 to 15,000		60.00		30.00		20.00
	(vii)	15,000 to 20,000		80.00		40.00		27.00
	(viii)	20,000 to 25,000		100.00		50.00		40.00
	(ix)	25,000 to 30,000		120.00		60.00		45.00
		and for every additional Rs. 10000 or part thereof in excess of Rs. 30000		40.00		20.00		14.00
	(b) If such loan or debt is repayable not more than three months from the date of such instrument Exemption Instrument of pawn or pledge of goods if unattested.		Half the duty payable on a loan or debt under clause (a) (i) or clause (a) (ii) for the amount secured .
7.	Appointment in Execution of a Power Whether of trustees or of property, movable or immovable, Where made by any writing not being a Will.		Rs. 50.00
8.	Appraisement or valuation made otherwise than under an order of the court in the course of a suit:
	(a) Where the amount does not exceed Rs. 1,000/-		The same duty as a BOND (No. 14) for such amount
	(b) In any other case		Rs. 30.00
	Exemptions
	(a) Appraisement of valuation made for information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
	(b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.
9.	Apprenticeship Deed, including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or employment. Exemption Instruments of apprenticeship by which a person is apprenticed by or at the charge of any public charity.		Rs. 15.00
10.	Articles of association of a Company:
	(a) When the authorised capital of the company does not exceed one lakh		Rs. 150.00
	(b) In other cases.		Rs. 300.00
	Exemption Articles of any association not formed for profit and registered under the companies Act,1956. See also Memorandum of Association of a Company (No. 36)
11.	Assignment See Conveyance (No. 20) Transfer (No.57) and Transfer of Lease (No.58) as the case may be. Authority to Adopt. See Adoption deed (No.3)
12.	Award that is to say, any decision in writing by an arbitrator or umpire, not being an award directing partition, on a reference made otherwise than by an order of the court in the course of a suit:-		The same duty as a BOND (No. 14) for such amount.
	(a) Where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs. 1,000
	(b) If it exceeds Rs. 1,000 but does not exceed of Rs. 5,000 and for every additional Rs.1,000 or part thereof in excess of Rs. 5,000		Rs. 30.00Two rupees fifty paise subject to a maximum of two hundred rupees.
13.	Bill of exchange (as defined by section 2(2) not being a Bond, bank note or currency note
	(a) Where payable otherwise than on demand but not more than one year after date of sight
	Description of Insturment		If drawn singly		If drawn in set of two, for each part of the set		If drawn in set of three, for each part of the set
			Rs. P		Rs. P		Rs. P
	(i)	if the amount of the bill or note does not exceed Rs. 1,000	3.00		2.00		1.50
	(ii)	If it exceeds Rs. 1,000 but does not exceed Rs. 2,500	7.00		4.00		2.50
	(iii)	If it exceeds Rs. 2,500 but does not exceed Rs. 5,000	14.00		5.00		4.50
	(iv)	5,000 to 7,500	20.00		10.00		7.00
	(v)	7,500 to 10,000	27.00		14.00		9.00
	(vi)	10,000 to 15,000	40.00		20.00		14.00
	(vii)	15,000 to 20,000	54.00		27.00		18.00
	(viii)	20,000 to 25,000	68.00		34.00		23.00
	(ix)	25,000 to 30,000 and for every additional Rs. 10,000 or part thereof in excess of Rs. 30,000	80.00 27.00		40.00 14.00		27.00 9.00
	(b) Where payable at more than one year after date or sight		The same duty as a Bond (No. 14 )for the same amount

14.	Bond as defined by section 2(5) not being a debenture (No.24) and not being otherwise provided for by this Act, or by the court Fees Act.
	(i)	Where the amount or value secured does not exceed Rs.200/-	Rs.7.00
	(ii)	Where it exceeds Rs.200/- but does not exceed Rs.400/-	Rs.14.00
	(iii)	Where it exceeds Rs.400/- but does not exceed Rs.600/-	Rs.20.00
	(iv)	Where it exceeds Rs.600/- but does not exceed Rs.800/-	Rs.33.00
	(v)	Where it exceeds Rs.800/- but does not exceed Rs.1,000	Rs.42.00
	and for every Rs.500/- or part thereof in excess of Rs.1,000/- See Administration BOND (No.2), Customs BOND (No. 23), Indemnity BOND (NO.31) security Bond (No.51) Exemptions Bond when executed by:- Any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem.		Rs.20.00
15.	Cancellation Instrument of (including any instrument by which any instrument previously executed is cancelled) if attested and not otherwise provided for See also Release (No. 50), Revocation of settlement (No. 52-B) Surrender of lease (No. 56), Revocation of Trust (No. 59-B)		[Rs. 40.00]
16.	Certificate of sale (in respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public auction by any civil or Revenue court, or collector or other Revenue officer.		The same duty as a conveyance (No.20) for a consideration equal to the amount of the purchase money.
17.	Certificate or other document evidencing the right or title of the holder thereof, or any other person, (a) either to any shares, scrip or stock in or of any incorporated company or other body corporate or to become proprietor of shares, scrip or stock in or of any such company or body, (b) to a horse or mule, camel, buffalo, bullock or cow granted by its seller to the buyer. See also Letter of allotment of shares (No.33)		Rs.5.00
18.	Composition deed, that is to say, any instrument executed by a debtor whereby he conveys his property for benefit of his creditor or whereby payment of composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtors business, under the supervision of inspection or under letter of license, for benefit of his creditors.		Rs.25.00
19.	Shares of, or debentures floated by an incorporate co. or other body corporate.		Rs.5.00 per Rs.100/- value of debentures/shares on consideration amount.
20.	Conveyance as defined by section 2(10) not being a transfer charged or exempted under No.57: (a) Where the land or estate is within any urban area. (b) Where the land or estate is within rural area Exemptions I Assignment of copyright by entry made under the copyright Act. II. Co-partnership Deed. See Partnership (No.42).		10% of the market value of such land or estate. 7% of the market value of such land or estate.
21.	Copy or Extract certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees:- (i) if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed three rupees (ii) in any other case Exemptions (a) Copy of any paper which a public officer in expressly required by law to make or furnish for record in any public office or for any public purposes. (b) Copy of, or extract from any register relating to births, baptisms, naming, dedications, marriages, divorces, deaths, or burials.		Rs.2.50 Rs.5.00
22.	Counterpart or Duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid. (a) if the duty with which the original instrument is chargeable does not exceed three rupees (b) in any other case Exemption Counterpart of any lease granted to cultivator when such lease is exempted from duty.		The same duty as is payable on the original. Rs.5.00
23.	Customs Bond- (a) Where the amount does not exceed Rs.1000/- (b) in any other case		The same duty as a Bond (No.14) for such amount Rs.30.00
24.	Debenture (whether a mortgage debenture or not being a marketable security transferable:- (a) by endorsement or by a separate instrument of transfer:- (b) by delivery Explanation Debenture issued by an incorporated company or other body corporate in terms of a registered mortgage deed, duly stamped in respect of the full amount of debenture to be issued there under, whereby the company or body borrowing makes over, in whole or inpart, their property to trustees for the benefit of the debenture holders; provided that the debenture so issued are expressed to be issued in terms of the said mortgage deed. See also BOND (No.14), and sections 8 and 55. Declaration of any Trust, See Trust (No.59).		The same duty as a BOND (No.14) for the same amount. The same duty as a conveyance (No.20) for a consideration equal to the face amount of the debenture.
25.	Delivery order in Respect of goods, that is to say, any instrument entitling any person therein named or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any ware-house in which goods are stored or deposited on rent or hire, or upon any wharf such instrument being signed by or on behalf of the owner of such goods, upon the sale or transfer of the property therein, when such goods exceed in value one hundred rupees. Deposit of Title Deed, See Agreement relating to Deposit of Title Deeds, Pawn or pledge (No.6) Dissolution of partnership. See partnership (No.42)		Rs.5.00
26.	Divorce:- Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage Dower:-Instrument of, See Settlement (No.52) Duplicate:-See counterpart (No. 22)		1[Rs.100.00]
27.	Entry as an Advocate of the High court		Rs.750.00
28.	Exchange of property-Instrument of extract, See copy (No.21)		The same duty as a conveyance (No.20) for a consideration equal to the value of the property of greatest value as set forth in such instrument.
29.	Further charge-Instrument of, that is to say, any instrument imposing a further charge on mortgaged property. (a) When the original mortgage is one of the description referred to in clause (a) of Art. No. 37 (that is, with possession); (b) When such mortgage is one of the description referred to in clause (b) of Art. No.37(that is, without possession); (i) if at the time of execution of the instrument of further charge, possession of the property is given, or agreed to be given under such instrument; (ii) if possession is not so given		The same duty as a conveyance (No.20) for a consideration equal to the amount of the further charge secured by such instrument The same duty as a conveyance (No.20) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge. The same duty as a Bond (No.14) for the amount of the further charge secured by such instrument.
30.	GIFT:- Instrument of, not being a Settlement (No.52) or Will or Transfer (No.57). HIRING AGREEMENT or agreement for service. See Agreement (No.5).		The same duty as a conveyance (No.20) for a consideration equal to the value of the property as set forth in such instrument.
31.	IDEMNITY BOND. Inspectorship-deed see composition deed (No.18) INSURANCE. See policy of Insurance (No.43).		The same duty as a security Bond (No.51) for the same amount.
32.	Lease-including an under lease or sub-lease and any agreement to let or sub-let- (a) Where by such lease the rent is fixed and no premium is paid or delivered (i) Where the lease purports to be for a term of less than one year: (ii) Where the lease purports to be for a term of not less than one year but not more than three year; (iii) Where the lease purports to be for a term in excess of three years; (iv) Where the lease does not purport to be for any definite term; (v) Where the lease purports to be in perpetuity; (b) Where the lease is granted for fine or premium or for money advanced and where no rent is reserved; (c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved. Exemption Lease and its counterpart executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the 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.		The same duty as a Bond (No.14) for the Whole amount payable or delivered under such lease The same duty as a Bond (No.14) for the amount or value of the average annual rent reserved The same duty as a conveyance (No. 20) for a consideration equal to the amount or value of the average annual rent reserved. The same duty as a conveyance (No.20) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. The same duty as conveyance (No.20) for a consideration equal to one-fifth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease. The same duty as a conveyance (No.20) for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease.The Same duty as a conveyance (No.20) for a consideration equal to the amount or value of such fine or premium or advanced, as set forth in the lease in addition to the duty which would have been payable on such lease if no fine or premium or advance had been paid or delivered: Provided that, in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed Rs. 3.00
33.	Letter of Allotment of shares in any company or proposed company, or in respect of any loan to be raised by any company or proposed company. See also certificate or other document (No.17).		Rs.10.00
34.	Letter of credit, that is to say, any instrument by which one person authorises another to give credit to the persons in whose favour it is drawn. Letter of guarantee see Agreement (No.5)		Rs.5.00
35.	Letter of Licence, that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.		Rs.30.00
36.	Memorandum of association of a company:- (a) if accompanied by articles of association under the companies Act, 1956. (b) if not so accompanied Exemption Memorandum of any association not formed for profit and registered under the Companies Act, 1956.		Rs.150.00 Rs.400.00
37.	Mortgage deed not being an agreement relating to deposit of Title-Deeds, Pawn or Pledge (No.6), Mortgage of a crop (No. 38) or security Bond (No. 51). (a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given; (b) When possession is not given or agreed to be given as aforesaid; Explanation:- A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or part thereof is deemed to give possession with in the meaning of this Article. (c) When a collateral or auxiliary or additional or substituted security or by way of further assurance for the above mentioned purposes where the principal or primary security is duly stamped- for every sum secured not exceeding Rs.1,000/- and for every Rs.1,000/- or part thereof secured in excess of Rs.1,000/- Exemption Letter of hypothecation accompanying a bill of exchange.		The same duty as a conveyance (No.20) for a consideration equal to the amount secured by such deed.The same duty as a Bond (No.14) for the amount secured by such deed. Rs.5.00 Rs.5.00
38.	Mortgage of a crop, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of mortgage- (a) When the loan is repayable not more than three months from the date of the instrument- for every sum secured not exceeding Rs.200/- and for every Rs.200/- or part thereof secured in excess of Rs.200/- (b) When the loan is repayable more than three months, but not more than eighteen months, from the date of the instrument- for every sum secured not exceeding Rs.100/- and for every Rs.100/- or part thereof secured in excess of Rs.100/-		Rs.2.00 Rs.2.00 Rs.2.00 Rs.2.00
39.	Notarial Act, that is to say, any instrument, endorsement, note, attestation certificate or entry not being a protest (No.46) made or signed by a Notary public in the execution of the duties of his office, or by any other person lawfully acting as a notary public. See also protest or bill or Note (No. 46).		Rs.10.00
40.	Note or memorandum sent by a Broker or Agent to his principal intimating the purchase or sale on account of such principal (a) of any goods exceeding in value twenty rupees; (b) of any stock of marketable security exceeding in value twenty rupees. Order for the payment of Money, see bill of exchange (No.13)		Rs.5.00 Rs.5.00 for every 2500 rupees or part thereof the value of the security at the time its purchase or sale, as the case may be.
41.	Partition-Instrument of-as defined by section2(15)		The same duty as a Bond (No.14) for the amount of the value of the separated share or shares of the property. N.B.–The largest share remaining after the property is partitioned (or, if there are two or more shares of equal value and not smaller than any of the other shares than one of such equal shares) shall be deemed to be that from which the other shares are separated: Provided always that:- (a) when an instrument of partition containing an agreement to divide property in severally is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than five rupees. (b) Where land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment the value for the purpose of duty shall be calculated at not more than ten times the annual revenue. (c) Where a final order for effecting a partition passed by any Revenue Authority or any civil court or an award by an arbitrator directing a partition, if stamped with the stamp required for an instrument of partition and an instrument or partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed ten rupees.
42.	Partnership- A-Instrument of- (a) Where the capital of the partnership does not exceed Rs.500/- (b) in any other case. B-Dissolution of- Pawn or pledge-See Agreement relating to deposit of Title Deeds, pawn or pledge (No.6)		1[Rs.20.00] Rs.50.00 1[Rs.50.00]
43.	Policy of Insurance- A-Fire insurance and other classes of insurance, not elsewhere included in this Article, covering goods, merchandise, personal effects, crops and other property against loss or damage- (1) in respect of an original policy- (i) When the sum insured does not exceed Rs.5000/- (ii) and in any other case;(2) in respect of each of each receipt for any payment of a premium on any renewal of an original policy. B-Accident and Sickness-Insurance (a) against railway accident, valid for a single journey only. Exemption When issued to a passenger traveling by the intermediate or the third class in any railway. 1[(b) In any other case for the maximum amount which may become payable in case of any single accident or sickness where such amount does not exceeds Rs.1,000/- and also where such amount exceeds Rs.1,000/- Rs. for every Rs1,000/- or part thereof. C- Life Insurance or other Insurance no specifically provided for, except such a Re-Insurance as is described in Division D of this Article for every sum insured not exceeding Rs.1,000/- and also for every Rs.1,000/- or part thereof insured in excess of Rs.1,000/- (i) if drawn singly (ii) if drawn in duplicate, for each part D- Re- Insurance by an insurance company which has granted a policy of the nature specified in Division A of this Article with another company by way of indemnity or guarantee against the payment on the original insurance of a certain part of the sum insured thereby. General Exemption Letter of cover of engagement to issue a policy of insurance. Provided that unless such letter or engagement bears the stamp prescribed by this Act for such policy, nothing shall be claimable there under, or shall be available for any purpose, except to compel the delivery of the policy therein mentioned.		Rs.5.00 Rs.7.50 One-half of the duty payable in respect of the original policy in addition to the amount, if any, chargeable under No. 48. Rs.1.00 Rs. 0.40 Provided that in case of a policy of insurance against death by accident, When the annual premium payable does not exceed Rs.1.50 per Rs.1,000/- the duty on such instrument shall be Rs.0.15 for every Rs. 1,000 or part thereof: Provided further the minimum duty chargeable shall be Rs.5/- and the duty so payable shall be rounded to next Rs.5/- or multiple of Rs.5/- as the case may be. Rs.2.00 Rs.1.00 One quarter of the duty payable in respect of the original insurance but not less than fifty paisa or more than five rupees.
44.	Power of Attorney as defined by sec.2(21) not being a proxy (No.47). (a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; (b) When authorizing one person or more to act in a single transaction other than the case mentioned in clause (a); (c) When authorizing not more than five persons to act jointly and severally in more than one transaction or generally; (d) When authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally; (e) When given for consideration and authorizing the attorney to sell any immovable property; (f) in any other case: Explanation:-For the purpose of this Art more persons than one when belonging to the same firm shall be deemed to be one person N.B. The term “registration” includes every operation, incidental to registration under the Registration Act, Samvat 1977. Exemption A document whereby a claimant to have his name entered on an electoral roll or a person objecting to another person’s name being brought on the electoral roll authorises another person to act for him.		Rs.10.00 Rs.20.00 Rs.75.00 Rs.150.00 The same duty as a conveyance (No.20) for the amount of the consideration. Rs.20.00 for each person authorized
45.	Promissory Note as defined by sec2(22) (a) When payable on demand (i) When the amount or value does not exceed Rs.250/- (ii) When the amount or value exceeds Rs,250/- but does not exceed Rs.1,000/- (iii) in any other case- (b) When payable otherwise than on demand		Rs.1.00 Rs.1.50 Rs.2.00 The same duty as a Bill of Exchange(No.13) for the same amount otherwise than on demand.
46.	Protest or Bill or Note, that is to say, any declaration in writing made by a Notary Public or other person lawfully acting as such, attesting the dishonour of a Bill of Exchange or promissory note.		Rs.5.00
47.	Proxy empowering any person to vote at any one election of the members of a district or local board or of a body of Municipal commissioners, or at any one meeting of (a) members of any incorporated company or other body corporate whose stock or funds is or are divided into shares and transferable, (b) a local authority or (c) Proprietors, members or contributors to the funds of any institution.		Rs.2.00
48.	Receipt as defined by section 2(23) for any money or other property the amount or value of which exceeds forty rupees. Exemption Receipt: (a) endorsed on or contained in any instrument duly stamped, or exempted under the provision to section 3(instrument executed on behalf of the government) acknowledging the receipt of the consideration money therein expressed or the receipt of any principal money, interest or annuity or any other periodical payment thereby secured; (b) for any payment of money without consideration; (c) for any payment of rent by a cultivator on account of land assessed to Government revenue; (d) for pay or allowances by non-commissioned officers or soldiers of the army, when serving in such capacity, or by mounted police constables; (e) given by holders of family certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned officer or soldier and serving in such capacity; (f) for pensions or allowances by persons receiving such pensions or allowances in respect of their services as such non-commissioned officers or soldiers, and not serving the government in any other capacity; (g) given by a head man or Lambardar for land revenue or taxed collected by him; (h) given for money or securities, for money deposited in the hands of any banker to be accounted for: Provided that the same is not expressed to be received of or by the hands of, any other than the person to whom the same is to be accounted for: Provided also 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 or in respect of a call upon any scrip or share of, or in any incorporated company or other body corporate or such proposed or intended company or body or in respect of a debenture being a marketable security. See also policy of Insurance No.43-A(2).		Rs.2.00
49.	Re conveyance of Mortgaged Property- (a) if the consideration for which the property was mortgaged does not exceed Rs.1,000/- (b) in any other case		The same duty as a conveyance (No.20) for the amount of such consideration as set forth in the Re conveyance. Rs.40.00
50.	Release, that is to say, any instrument not being such a release as is provided for by section 23-A whereby a person renounces a claim upon another person or against any specified property. (a) if the amount or value of the claim does not exceed Rs.1,000/- (b) in any other case. Revocation of any Trust or Settlement See Settlement (No.52), Trust (No.59).		The same duty as a Bond (No.14) for such amount or value as set forth in the Release.
51.	Security Bond executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract; (a) When the amount secured does not exceed Rs.2000/- (b) in any other case Exemption Bond or other instrument, when executed:- (a) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem; (b) executed by persons taking advances under the agriculturist loans or by the sureties as securities for payment of such advances; (c) executed by officers of government and registered candidates for the post of cashiers and treasurers or their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof;		The same duty as a Bond (No.14) for the amount secured. Rs.40.00
52.	Settlement:- A. Instrument of, (including a deed of dower) Exemption Deed of dower executed on the occasion of a marriage between Mohammadans. B- Revocation of: (see also Trust(No.59)		The same duty as a Bond (No.14) for a sum equal to the amount or value of the property settled as set forth in such settlement: Provided that, Where an agreement to settle is stamped with the stamp required for an instrument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed five rupees. The same duty as a Bond (No.14) for a sum equal to the amount or value of the property concerned as set forth in the instrument of revocation but not exceeding fifty rupees.
53.	SHARE WARRANTS to bearer issued under the companies Act. Exemption Share warrant when issued by a company under the companies Act to have effect only upon payment, as composition for that duty, to the collector of stamp-revenue, of- (a) one and a half percentum of the whole subscribed capital of the company, or; (b) if any company which has paid the said duty of composition in full, subsequently issues an addition to its subscribed capital one and a half percentum of the additional capital so issued.		One and a half times the duty payable on a conveyance (No.20) for a consideration equal to the nominal amount of the share specified in the warrant.
54.	Sampurdnama: Scrip see certificate (No.17)		1[Rs.10.00]
55.	Shipping order for or relating to the conveyance of goods on board of any vessel-		Rs.5.00
56.	Surrender of Lease: (a) When the duty with which the lease is chargeable does not exceed five rupees (b) In any other case Exemption Surrender of Lease executed by lessee in favor of his Zamindar.		The duty with which such lease is chargeable. Rs.20.00
57.	Transfer (Whether with or without consideration) (a) of shares in an incorporated company or other body corporate; (b) of Debentures, be in marketable securities, Whether the debenture is liable to duty or not, except debentures provided for by section 8; (c) of any interest secured by a bond, mortgage deed or policy of insurance. (i) if duty on such bond, mortgage deed or policy does not exceed five rupees. (ii) in any other case (d) of any trust property without consideration from one trustee to another trustee or from a trustee to beneficiary. Exemption Transfers by endorsement:- (a) Of a bill of exchange, cheque or promissory note; (b) Of a warrant for goods, or other mercantile documents, of title to goods; (c) Of a policy of insurance; (d) Of securities of Govt. of India. See also sec. 8		Duty payable on a conveyance (No.20) for a consideration equal to the value of the share. Duty payable on a conveyance (No.20) for a consideration equal to the face amount of the debenture. The duty with which such bond, mortgage-deed or policy of insurance is chargeable. Rs.20.00 Rs.20.00 or such smaller amount as may be chargeable under clause (a) to (d) of this Article.
58.	Transfer of lease by way of assignment and not by way of under-lease. Exemption Transfer of any lease exempt from duty.		The same duty as a conveyance (No.20) for a consideration equal to the amount of the consideration for the transfer.
59.	Trust A- Declaration of, or concerning any property when made by any writing not being a WILL; B-Revocation of, or concerning any property when made by any instrument other than a WILL: See also Settlement (No.52) Valuation. See Appraisement (No.8)		Rs.50.00 Rs.40.00
60.	Warrant for goods, that is to say, any instrument evidencing the title of any person therein named, or his assigns or the holder thereof, to the property in any goods lying in or upon any warehouse, such instrument being signed or certified by or on behalf of the persons in whose custody such goods may be.		Rs.5.00

Directorate of Industries And Commerce,Jammu

Directorate of Industries And Commerce,Jammu
Government Of Jammu And Kashmir
ڈائریکٹوریٹ آف انڈسٹریز اینڈ کامرس، جموں

Directorate of Industries And Commerce,Jammu Government Of Jammu And Kashmir ڈائریکٹوریٹ آف انڈسٹریز اینڈ کامرس، جموں

Directorate of Industries And Commerce,Jammu
Government Of Jammu And Kashmir
ڈائریکٹوریٹ آف انڈسٹریز اینڈ کامرس، جموں