New Schedule IA

Section 7 of the Assam Stamp (Amendment) Act, 1950 deals with new Schedule IA. In Schedule I to the principal Act. for items Nos.1-12, 15-20, 22-26, 28-36, 38-46, 48, 50-51, 54-61 and 63-65, the following shall be substituted, namely- 'SCHEDULE I Stamp duty on certain Instruments under the Assam Stamp (Amendment) Act, 1950.

In Schedule I to the principal Act. for items Nos.1-12, 15-20, 22-26, 28-36, 38-46, 48, 50-51, 54-61 and 63-65, the following shall be substituted, namely- 'SCHEDULE I Stamp duty on certain Instruments under the Assam Stamp (Amendment) Act, 1950. (See section 3 and first proviso) Indiacale 1. ACKNOWLEDGMENT of a debt ex- One anna. ceeding twenty rupees in amount or value, written or signed by or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a 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 acknowledgment does not con- kain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property. 2. ADMINISTRATION-BOND includ- ling a bond given under section 6 of the Government Savings Banks Act, 1873, (Act V of 1873), or section 291 or section 375 or section 376 of the Indian Succession Act, 1925 (Act XXXIX of 1925).

(a) Where the amount does not The same duty as a Bond (No.15) exceed Rs.1,000 . .. for such amount.

(b) in any other case .. .. Ten rupees. (Schedule 1) Description of instruction 3. ADOPTION-DEED, that is to say, Twenty rupees. 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.30). 4. AFFIDAVIT, including an affir- Two rupees. mantion or declaration in the case of persons by law allowed to affirm or declare instead of swearing. Affidavit or declaration in writing when made- My as a Con Of enlistment Code under the the Indian Army Act, 1911 (Act VIII of 1911).

(b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. 5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT- (a) * (b) (i) if relating to the sale of a Subject to a maximum of twenty Government security ; rupees , two annas for every Rs. 10,000 or part thereof, of the value of the security.

(ii) if relating to the sale of a Two annas for every Rs.5,000 or share in an incorporated com- part thereof of the value of the share. pany or other body corporate;

(c) if not othrewise provided for ; One rupee, y pr bl or x tru of th N SIT agr (d) executed for service or for Four annas. performance of work in any estate whether held by one person, or by more persons than one as co-owners, and whether in one or more blocks, and situated in Assam, where the advance given under such agreement does not exceed fifty rupees. 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.43.

(b) made in the form of tenders to the Government of India for, or relating to, any loan ; AGREEMENT TO LEASE .- See lease (No.35). 6. AGREEMENT RELATING TO DEPO- SIT 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 movable property, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced por 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 IndiaCode (1) the instrument evidencing the agreement- If drawn singly If drawn in set of two, for each part of the set If drawn on set of three for each part of the set Rs. Rs. a. p. Rs. a. p. Rs. a. p.

(i) when the amount of the loan or debt does not exceed (ii) when it exceeds Rs.200 but does not exceed 33 12 0 16 14 0 and for every additional Rs. 10,000 or part thereof in excess of Rs.30,000 (b) if such loan or debt is repayable not more than three months from the date of such instrument.

Section 7, The Assam Stamp (Amendment) Act, 1950 (Act 7 of 1950).