Schedule I

34. INDEMNITY BOND

INSPECTORSHIP
DEED-
See
COMPOSITION DEED (No.22)
35. LEASE, including an under-lease or
sub-lease and any agreement to let or sub-let-
(a) Whereby 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 five
years;
(iii) Where the lease purports to be for a term
exceeding five years, but not exceeding ten
years;

(iv) Where the lease purports to be for a term
exceeding ten years, but not exceeding twenty
years;

(v) Where the lease purports to be for a term
exceeding twenty years, but not exceeding thirty
years;

(vi) Where the lease purports to be for a term
exceeding thirty years, but not exceeding one
hundred years;

(vii) Where the lease purports to be for a term
exceeding one hundred years, or in perpetuity;

(viii) Where the lease does not purport to be for
any definite term;

(b) Where the lease is granted for a fine or
premium, or for money advanced and where no
rent is reserved;

(c) Where the lease is granted for a time or
premium, or for money advanced in addition to
rent reserved.

The same duty as a BOTTOMRY BOND
(No. 16) for the amount of the further
charge secured by such instrument;

The same duty as a CONVEYANCE
(No.23) for a consideration equal to the
value of the property as set forth in such
instrument.

The same duty as a SECURITY BOND
(No. 57) for the same amount.

The same duty as BOTTOMRY BOND
(No. 16) for the whole amount payable or
deliverable under such lease.
The same duty as a BOTTOMRY BOND
(No. 16) for the amount or value of the
average annual rent reserved.
The same duty as a CONVEYANCE
(No. 23) for a consideration equal to the
amount or value of the average annual rent
reserved.
The same duty as a CONVEYANCE
(No.23) for a consideration equal to twice
the amount or value of the average annual
rent reserved.

The same duty as a CONVEYANCE
(No. 23) for a consideration equal to three
times the amount or value of the average
annual rent reserved.
The same duty as a CONVEYANCE (No.
23) for a consideration equal to four times
the amount or value of the average annual
rent reserved.
The same duty as a CONVEYANCE
(No. 23) for a consideration equal to one-
sixth of the whole amount of rent which
would be paid or delivered in respect of
first fifty years of the lease.

The same duty as a CONVEYANCE
(No. 23) for a consideration equal to three
times 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 a CONVEYANCE
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Exemption
Lease; executed in the case of a cultivator
and for the purpose 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
ex-pressed and such term does not exceed one
year or when the average annual rent reserved
does not exceed one hundred rupees.

Explanation— When a lessee undertakes to
pay any recurring charge, such as Government
revenue, the landlord’s share of cesses or the
owner’s share of municipal rates or taxes Which
is by law recoverable from the lessor, the
amount so agreed to be paid by the lessee shall
be deemed to be part of the rent.

* * * *
LETTER
OF
GUARNTEE-
See
AGREEMENT (No. 5).
38. 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.

39. MEMORANDUM OF ASSOCIAITON
OF A COMPANY—
(a) if accompanied by articles of association
under section 26 of the Companies Act, 1956
(1 of 1956).
(b) if not so accompanied

Exemption
Memorandum of any association not formed
for profit and registered under section 25 of the
Companies Act, 1956 (1 of 1956).
40. MORTGAGE-DEED, NOT BEING
AN
AGREEMENT

RELATING
TO
DEPOSIT OF TITLE DEEDS, PAWN OR
PLEDGE
(No.6)
BOND
(No.
15),
MORTGAGE OF A CROP (No. 41),
RESPONDENTIA BOND (No. 56), OR
SECURITY BOND ( No. 57)—
(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.

(No. 23) 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.23) for a consideration equal to the
amount or value of such fine or premium,
or advances 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, and a
lease in pursuance of such agreement is
subsequent, executed, the duty on such
lease shall not exceed two rupees and fifty
paise.

Fifty rupees

Two hundred rupees

Five hundred rupees

The same duty as a CONVEYANCE (No.
23) for a consideration equal to the amount
secured by such deed.

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(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 within 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
purpose 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 Rs. 1,000.

Exemption
(1) Instruments executed by persons taking
advances under the Land Improvement Loans
Act, 1883 (12 of 1883) or the Agriculturists
Loans Act, 1884 (19 of 1884), or by their
sureties as security for the repayment of such
advances;

(2) Letter of hypothecation accompanying a bill
of exchange.

41. 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 the 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.

42. NOTARIAL ACT that is to say, any
instrument,
endorsement,
note,
attestation
certificate, or signed not being a PROTEST
(No. 50) 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.

The same duty as a BOTTOMRY BOND
(No. 16) for the amount secured by such
deed.

Three rupees
Three rupees

Thirty paise
Thirty paise

Forty paise
Fifty paise

Twenty rupees

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See also PROTEST OF BILL OR NOTE
(No. 50).

43. 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 or marketable security
exceeding in value twenty rupees;

44. NOTE OF PROTEST BY THE
MASTER OF A SHIP-See also PROTEST
BY THE MASTER OF A SHIP (No. 51).

45. PARTITION- Instrument of as defined by
section 2 (15).

Seventy-five paise

Subject to a maximum of forty-two rupees
and fifty paise, for every ten thousand
rupees or part thereof of the value of the
stock or security.
Ten rupees

The same duty as a BOTTOMRY BOND
(No. 16) 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 petitioned (or if there two or
more shares of equal value and not smaller
than any of the other shares, then 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 severality is executed and a
partition is effected in pursuance of
such agreement the duty chargeable
upon the instrument effecting such a
partition shall be reduced by the amount
of duty paid in respect of the first
instrument but shall not be less than
three 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
five 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, is stamped with the stamp
required for an instrument of partition
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46. PARTNERSHIP—
A- Instrument of —
(c) Where the capital of the partnership
does not exceed Rs. 500;
(d) in any other case
B—Dissolution of —

PAWN
OR
PLEDGE—See
AGREEMENT RELATING TO DEPOSIT
OF TITLE-DEEDS PAWN OR PLEDGE
(No.6).

48. POWER-OF-ATTORNEY as defined by
section 2(21) not being a proxy—
(a) when executed for this 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 required in suits or proceedings
under the Presidency Small Cause Courts Act,
1872;
(c) when authorizing one person or more to
act in a single transaction other than the case
mentioned in clause (a);
(d) when authorizing not more than five
persons to act jointly and severally in more than
one transaction or generally;
(e) when authorizing more than five but not
more than ten persons to act jointly and
severally in more than one transaction or
generally;
(f) when given for consideration and
authorizing the attorney to sell any immovable
property;
(g) In any other case

Explanation— For the purposes of this article
more persons than one when belonging to the
same firm shall be deemed to be one persons.
* * *
50. PROTEST OF BILL OR NOTE that is
to say any declaration in writing made by a
and an instrument of partition in
pursuance of such order or award is
subsequently executed, the duty on such
instrument shall not exceed three
rupees.

Twenty rupees

One hundred rupees

Fifty rupees

Fifty rupees

Five rupees

Ten rupees

Fifty rupees

One hundred rupees

The same duty as a CONVEYACE (No.23)
for the amount of consideration.

Ten rupees for each person authorized
N.B.—The term “Registration” includes
every operation incidental to registration
under the Indian Registration Act, 1908 (16
of 1908).

*
*
Ten rupees

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Notary Public, or other person lawfully acting as
such, attesting the dishonor of a Bill of
Exchange or Promissory Note.

51. PROTEST BY THE MASTER OF A
SHIP that is to say, any declaration of the
particulars of the voyage drawn up by him with
a view to the adjustment of losses or the
calculation of averages, and every declaration in
writing made by him against the characters or
the consignees for not loading or unloading the
ship when such declaration is attested or
certified by a Notary Public or other person
lawfully acting as such.

See also NOTE OF PROTEST BY THE
MASTER OF A SHIP (No. 44).
* * *

54. RECONVEYANCE OF MORTGAGED
PROPERTY—
(a) if the consideration for which the
property was mortgaged does not exceed
Rs. 1,000;
(b) in any other case

55. RELEASE, that is to say, 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

56. RESPONDENTIA BOND that is to say,
any instrument securing a loan on the cargo
laden or up to be laden on board a ship and
making repayment contingent on the arrival of
the cargo at the port of destination.

REVOCATION OF ANY TRUST OR
SETTLEMENT- See SETTLEMENT (No.
58) TRUST (No. 64)

57. SECURITY BOND OR MORTGAGE
DEED executed by way of security for the due
execution of an office, or to account for money
or other property received by virtue thereof, or
executed by a surety to secure the due
performance of a contract—
(a) When the amount secured does not
exceed Rs. 1,000.

*
*
*

The same duty as a CONVEYANCE (No.
23) for the amount of such consideration as
set
forth in there conveyance.

Forty-two rupees

The same duty as a BOTTOMRY BOND
(No. 16) for such amount or value as set
forth in the release.
Twenty-one rupees

The same duty as a BOTTOMRY BOND
(No. 16) for the amount of the loan secured.

The same duty as a BOTTOMRY BOND
(No. 16) for the amount secured.

.. Twenty-one rupees

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(b) In any other case

Exemption
Bond or other instrument, when executed—
(a) By headmen nominated under rules
framed in accordance with the Bengal Irrigation
Act, 1876, (3 of 1876) section 99 for the due
performance of their duties under that Act.
(b) 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 subject or public utility
shall not be less than a specified sum per
mensem;
(c) By persons taking advances under the
Land Improvement Loans Act, 1883, or the
Agriculturists Loans Act, 1884, (12 of 1884.) or
by their sureties, as security for the repayment
of such advances;
(d) By officers of the Government or their
sureties to secure the due execution of an office,
or the due accounting for money or other
property received by virtue thereof.

58. SETTLEEMNT—(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.64)
59. SHARE WARRANTS to bearer issued
under the Companies Act, 1956 (1 of 1956).

The same duty as a BOTTORMY BOND
(No. 16) 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 three rupees.

The same duty as a BOTTOMRY BOND
(No. 16) for a sum equal to the amount or
value of the property concerned, as set forth
in the instrument of Revocation, but not
exceeding forty-two rupees.

One and a half times the duty payable on a
CONVEYANCE

(No.
23)
for
a
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Exemptions
Share warrant when issued by a company in
pursuance
of
the
Companies
Act,
1956,
section 114, 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 or composition in full,
subsequently issues an addition to its
subscribed capital, one and a half
percentum of the additional capital so
issued.
61. SURRENDER OF LEASE
(a) when the duty with which the lease is
chargeable does not exceed seven rupees and
fifty paise;
(b) in any other case

Exceptions
Surrender of lease, when such lease is exempted
from duty.
62. TRANSFER (Whether with or without
consideration)—

*
* *
(c) of any interest secured by a bond of
mortgage deed—
(i) if the duty on such bond or mortgage deed
does not exceed seven rupees and fifty paise;
(ii) in any other case

(d)
of
any
trust-property
under
the
Administrator-General’s Act, 1913, section 25;
(e)
of
any
trust-property
without
consideration from one trustee to another
trustee or from a trustee to a beneficiary.

Exemption

Transfer by endorsement—
(b) of a delivery order, warrant for goods or
other merchantile Document of title to goods;

*
*
*

(d) of securities of the Central Government.
See also section 8—
63. TRANSFER OR LEASE by way
assignment and not by way of under lease.
consideration equal to the nominal amount
of the shares specified in the warrant.

The duty with which such lease is
chargeable.

Twenty-one rupees

The duty with which such bond or mortgage
deed is chargeable.
Twenty-one rupees

Forty-two rupees

Eighteen rupees and seventy-five paise or
such smaller amount as may be chargeable
under clause (c) of the article.

*
*
*

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Exemption
Transfer of any lease exempt from duty—
64. TRUST-A-DECLARATION OF –of
concerning any property when made by any
writing not being a will.

B-REVOCATION OF—of or concerning
any property when made by an instrument other
than a will.

See also SETTLEMENT (No.8)

65. WARRANT FOR GOODS that is to say,
any instrument evidencing the title of any
person therein named or his assigns, of the
holder thereof, to the property in any goods
lying in or upon any signed dock, warehouse or
wharf, such instrument being or certified by or
on behalf of the person in whose custody such
goods may be.

The same duty as a CONVEYANCE
(No.23) for a consideration equal to the
amount of the consideration for the transfer.

The same duty as BOTTOMRY BOND
(No. 16) for a sum equal to the amount or
value of the property concerned, as set forth
in the instrument, but not exceeding sixty-
two rupees.
The same duty as a BOTTOMRY BOND
(No. 16) for a sum equal to the amount or
value of the property concerned, as set forth
in the instrument, but not exceeding forty-
two rupees.

Five Rupees

[Vide Orissa Act 6 of 1986, s. 2]

Orissa
Amendment of Schedule I-A.--In Schedule I-A of the Principal Act,—
(i)
in article 12, under column (1) for clause (a), the following clause shall be substituted,
namely:—
“(a) where the amount or the market value of the property to which the award relates, as
set forth in such award does not exceed Rs. 1,000.00”;
(ii)
In article 23 under column (1) for the words, letters and figures “where the amount or
value of the consideration for such conveyance as set forth therein does not exceed
Rs. 50.00”, the words, letters and figures “where the amount or the value of the
consideration for such conveyance as set forth therein or the market value of the properly
does not exceed Rs. 50.00,” shall be substituted;
(iii)
for the existing entry appearing in column (2) against article 31 the following entry shall
be substituted, namely:—
“The same duty as CONVEYANCE (No. 23) for a consideration as set forth in such
instrument or the market value of the property, whichever is higher.”;
(iv)
for the existing entry appearing in column (2) against article 33, the following entry
shall be substituted, namely:—
“The same duty as a CONVEYANCE (No.23) for a consideration as set forth in such
instrument or the market value of the property, whichever is higher.”;
(v)
in the existing entry appearing under column (2) against article 45, for the words “
amount of the value” the words “ amount of the market value” shall be substituted;
(vi)
for article 58, the following shall be substituted in their respective columns, namely:—

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“58 (A) SETTLEMENT-(A) INSTRUMENT OF The same duty as a (including a deed of power).

(B) REVOCATION OF …

BOTTOMRY BOND (No. 16) for the sum
equal to the amount or the market value of
the property settled whichever is higher 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 three rupees.

The same duty as a BOTTOMRY BOND
(No. 16) for a sum equal to the amount or
the
market
value
of
the
properly
concerned, as set forth in the instrument of
Revocation, but not exceeding forty-two
rupees.”;
(vii)
in article 64, in the existing entries under column (2) appearing against article 64 for the
words “ value of the property concerned wherever they occur the words “the market
value of the properly concerned” shall be substituted.
[Vide Orissa Act 7 of 1987, s. 10]
Tripura
Amendment of the Schedule.—For items No. 3, 4, 5(e), 6(2)(a), 6(2)(b), 15, 17, 23, 24, 25, 29,
40(c), 46A(b), B, 48(a) (c) (d) (e) (g), 54(b), 55(b) and 57(b) of Schedules—1 of the Act, the following
shall be substituted namely:—
Description of instrument
Proper Stamp Duty
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.
Fifty Rupees.

4. AFFIDAVIT, including an affirmation or
declaration in the case of persons by law
allowed to affirm or declare instead of
swearing.
Five Rupees.
EXEMPTIONS

(a) Affidavit or declaration in writing when
made as a condition of enlistment under the
Army Act 1950, Act, XLVI of 1950.

(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.

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5. AGREEMENT OR MEMORANDUM OF
AN AGREEMENT: —

(e) if not otherwise provided for
Ten Rupees
6. AGREEMENT RELATING TO DEPOSIT
OR TITLE DEEDS PAWN OR PLEDGE that
is to say any instrument evidencing an
agreement relating to:—

(2) the pawn or pledge or movable 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 date
of the instrument evidencing the agreement—

If the amount of loan does not exceed Rs.
500/-;
Five Rupees
If it exceeds Rs. 500/- and does not exceed
Rs. 1000/-;
Ten Rupees
And for every Rs. 1000/- or part thereof in
excess of Rs. 1000/-.
Ten Rupees.

(b) If such loan or debt is repayable not more
than three months from the date of such
instrument.
Half the duty payable under Sub-clause (a)
subject to minimum of five Rupess.
15. BOND (as defined by section 2(5), not
being a debenture (No. 27), and not being
otherwise provided for by this Act, or by the
Court fees Act, 1870. (Act VII of 1870).
Where the amount or value secured does not
exceed Rs. 400/-;
Five Rupees
Where it exceeds Rs. 400/- and does not
exceed Rs. 600/-;
Ten Rupees.

Where it exceeds Rs. 600/- and does not
exceed Rs. 800/-;
Fifteen Rupees.

Where it exceeds Rs. 800/- and does not
exceed Rs. 1000/-;
Twenty Rupees.

and for every Rs. 500/- or part thereof in
excess of Rs. 1000/-;
Fifteen Rupees.

See Administration Bond (No. 2); Bottomry
Bond (No. 16), Customs Bond (No. 26),
Indemnity Bond (No. 34), Respondentia Bond
(No. 56), Security Bond (No. 57).

EXEMPTIONS

Bond, when executed by

(a) Headmen nominated under rules framed
in accordance with the Bengal Irrigation
Act, 1876, (Act III of 1876), section 99,
for due performance of their duties under
that Act.

(b) any person for the purpose of quaranting
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.

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7. Cancellation—Instrument of (Including any
instrument by which any instrument
previously executed is cancelled), if attested
and not otherwise provided for.
Thirty Rupees.
See also Release (No. 55), Revocation of
Settlement (No. 58—B), Surrender of lease
(No. 61), Revocation of Trust (No.64—B).

23. Conveyance (as defined by Section 2 (l0),
not being a Transfer charged or exempted
under No, 62—

Where the amount or value of the
consideration for such conveyance
as set forth therein does not exceed Rs. 200/- ;
Ten Rupees.
Where it exceeds Rs. 200/- but does not
exceed Rs. 300/-;
Fifteen Rupees.
Where it exceeds Rs. 300/- but does not
exceed Rs. 400/-;
Twenty Rupees.

Where it exceeds Rs. 400/- but does not
exceed Rs. 500/-;
Twenty five Rupees.

Where it exceeds Rs. 500/- but does not
Exceed Rs. 600/-;
Thirty Rupees.

Where it exceeds Rs. 700/- but does not
exceed Rs. 800/-;
Forty Rupees.
Where it exceeds Rs. 800/- but does not
exceed Rs. 900/-;
Forty five Rupees.

Where it exceeds Rs. 900/- but does not
exceed Rs. 1000/-;
Fifty Rupees.
and for every Rs. 500/- or part thereof in
excess of Rs. 1000/-
Twenty five Rupees.
EXEMPTION

Assignment of Copy Right Act, 1957, Act
XIV of 1957.

CO-PARTNERSHIP DEED—See partnership
(No. 46)

24. 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 one rupees;
Five Rupees.

(ii) in any other case not falling within the
provisions of Section 6 A;
Ten Rupees.
EXEMPTIONS

(a) Copy of any paper which a public officer
is expressly required by law to make or
furnish for record in any public office or for
any public purpose.

(b) Copy of, or extract from, any register
relating to births, baptisms, naming
dedications, marriages, divorces, deaths or
burials.

25. COUNTERPART OR DUPLICATE
of any instrument, chargeable with duty and in

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respect of which the proper duty has been
paid.
(a) if the duty with which the original
instrument is chargeable does not exceed Five
Rupees;
Five Rupees.
(b) in any other case not falling within the
provisions of Section 6A.
Ten Rupees.

EXEMPTION

Counterpart of any lease granted to a
cultivator when such lease is exempted from
duty.

29. DIVORCE—Instrument of, that is to say,
any instrument by which any person effects
the dissolution of his marriage.
Twenty Rupees.
DOWER—Instrument of—See settlement
(No. 58)
DUPLICATE—See Counterpart (No. 25).

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 Crop (No. 41),
Respondentia Bond (No. 56) or Security Bond
(No. 57),

(C) When a Collateral or auxiliary or
additional or substituted security or by way of
further assurance for the above mentioned
purpose where the principal or primary
security is duly stamped for every primary
Five Rupees.
and for every Rs. 1000/- or part thereof
secured in excess of Rs. 1000/-;
Five Rupees.
46. PARTNERSHIP—

A)—Instrument of

(b)—in any other case
One hundred Rupees.
B)—Dissolution of
Fifty Rupees;
48. POWER OF ATTORNEY—

[as defined by section 2(21)—not being a
proxy.

(a) When executed for the sale 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;
Five Rupees.
(c) When authorising one person or more to
act in a single transaction other than the case
mentioned in Clause (a);
Fifteen Rupees.
(d) When authorising one person not or more
to act in a single transaction or generally;
Fifty Rupees.
(e) When authorising more than five but not
more than ten persons to act jointly and
severally in more than one transaction or
generally;

One hundred Rupees.
(g) in any other’ case

Fifteen Rupees for each person authorized.

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[Vide Tripura Act 1 of 1992, s. 3]
Amendment of the Schedule.—For item No. 23 of Schedule— I of the principal Act as inserted by
the Union Territories Taxation Laws (Amendment) Act, 1971 (73 of 1971), the following shall be
substituted, namely:—
23. CONVEYANCE (as defined by section 2(10), not being a Transfer charged or exempted under No.
62—
where the amount or value of the. consideration
for such conveyance as set forth therein does
not exceed Rs.50 ;
Two rupees.

where it exceeds Rs. 50 but does not
exceed Rs. 100;
Four rupees.

where it exceeds Rs, 100 but does not
exceed Rs. 200;
Eight rupees.

where it exceeds Rs. 200 but does not
exceed Rs. 300;
Twelve rupees.
where it exceeds Rs. 300 but does not
exceed Rs. 400;
Sixteen rupees.
where it exceeds Rs. 400 but does not
exceed Rs. 500;
Twenty rupees.
where it exceeds Rs. 500 but does not
exceed Rs. 600;
Twenty four rupees.
where it exceeds Rs. 600 but does not
exceed Rs. 700;
Twenty eight rupees.
where it exceeds Rs. 700 but does not
exceed Rs. 800;
Thirty two rupees.
where it exceeds Rs. 800 but does not
exceed Rs. 900;
Thirty six rupees.
where it exceeds Rs. 900 but does not
exceed Rs. 1,000;
Forty rupees.
and for every Rs. 500 or part thereof in
excess of Rs. 1,000;
Twenty rupees.
EXEMPTION

Assignment of copyright under the Copy Right Act,
1957 (Act XIV of 1957).

CO-PARTNERSHIP DEED— See
Partnership (No. 46)."

[Vide Tripura Act No. 14 of 1979, s. 3]

54. RECONVEYANCE OF MORTGAGED
PROPERTY—

(b) in any other case
Fifty Rupees.
55. RELEASE,—that is to say, any instrument
(not being such a release as is provided for by
Section 23—A), where by a person renounces
a claim upon another person or against any
specified property—

(b) in any other case.
Thirty Rupees.
57. Security Bond or mortgaged—deed,
executed by way of security for the due
execution of an office or to account for money
or other property received by virtue thereof, or
executed by a surety to secure the due
performance of the contract—

(b) in any other case.
Thirty Rupees,
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Manipur
Amendment of Schedule I- in Schedule 1 of the Indian Stamp Act, 1899 (No. 2 of 1899), for the
instruments described in Article 23, the following shall be substituted, namely:--
“23. CONCEYANCE [as defined by section 2(10)],
not being a Transfer charged or exempted under No.
62-
Three rupees for every Rs. 100 or part thereof of
the consideration for such conveyance or, as the
case may be, the market value of the property
which is the subject matter or such conveyance
whichever is greater.”.
[Vide Manipur Act 6 of 2011, s. 2]
For the Schedule I appended to the Principal Act, the following Schedule shall be substituted, namely:--
SCHEDULE I
STAMP DUTY ON CERTAN INSTRUMENTS
(See section 3 and first Proviso)

Description of instrument
Proper stamp-duty.
1
2
1. ***

2. ADMINISTRATION BOND including 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 316 of the Indian Seccession
Act, 1925 (Act XXXIX of 1925)
(a) Where the amount does not exceed Rs. 1, 000-
(b) in any other case.

The same duty as a bond (No. 15) for such amount

Eighteen rupees.
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.
Thirty six rupees.
4. AFFIDAVIT, including an affirmation or
declaration in the case of persons by law allowed to
affirm or declare instead of swearing.
Three rupees sixty paise.

EXEMPTION

5. Affidavit or declaration in writing when made.

(a) As a condition or enlistment under the Indian
Army Act, 1950 (Act XLVI of 1950)

(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. ***

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6. AGREEMENT RELATING TO DEPOSIT OR
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 movable 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 date of
the instrument evidencing the agreement—
if the amount of loan does not exceed Rs. 5000/-
if it exceeds Rs. 5000/- and does not exceed Rs.
1,000/-
(b) if such loan or debt is repayable not more than
three months from the date of such instrument.

Three rupees.
Six rupees.
Six rupees.
Half the duty payable under sub-clause (a).
EXEMPTION

Inspection of pawn or pleadge of goods if
unattested.

7. APPOINTMENT IN EXECUTION A POWER,
whether or trustee or of property movable or
immovable, where made by way writing not being
a will—
(a) where the value of the property does not exceed
Rs. 1, 000/-
(b) in any other case.
Thirty rupees.
Fifty-four rupees.
8. APPRAISEMENT OR VALUATION mode
otherwise than under an order of the court in the
course of a suit—
(a) where the amount does not exceed Rs. 1, 000.
(b) in any other case.

The same duty as a bond (No. 15) for such amount.
Eighteen rupees.
EXEMPTIONS
(a) Appraisement or valuation made for the
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 or operation of law.

9. APPRENTICESHIP-DEED, including every
writing relating to the service or tuition of any
apprentice, clerk or servant placed with any master
to taken any profession, trade or employment.

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EXEPTION

Instrument of apprenticeship executed by a
Magistrate under the Apprentices Act, 1961 (Act
LII of 1961) or by which a person is apprenticed
by, or at the charge of any public charity.

10. * * *

11. ASSIGNMENT—See Conveyance (No. 23)
Transfer (No. 62) and Transfer of Lease (No. 63),
as the case may be.

ATTORNEY—See Power of Attorney (No. 48).

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 a partition, on a reference made otherwise
than by an order of the court in the course of a suit.
The same duty as a bound (No. 15) for the amount
or value of the property to which the award relates
a set forth in such award subject to a maximum of
ninety rupees.
13. BILL OF EXCHANGE (as defined by S. 2(2)
not being a bond, Bank Note or currency notes:--
3(b) where payable otherwise than on demand:--
(i) where payable not more than three months after
date or sight—
if the amount of the bill or note does not exceed Rs.
500/--
if it exceeds Rs. 500/- but does not exceed Rs. but
does not exceed Rs. 1, 000/-
and for every additional Rs. 1, 000/-or part thereof
in excess of Rs. 1, 000/-
(ii) where the payable more than three months but
not more than six months after date or sight—
If the amount of bill or note does not exceeds Rs.
500/-
If it exceeds Rs. 500/- but does exceed Rs. 1, 000/-
And for every additional Rs. 1,000/- or part thereof
in excess of Rs. 1, 000/-
(iii) Where payable more than six months but not
more than nine months after date sight—
IF the amount of the bill or note does not exceed
Rs. 500/-
If it exceeds Rs. 500/- but does not exceed Rs. 1,
000/
And for every additional Rs. 1, 000/- or part thereof
in excess of Rs. 1, 000/-
(iv) Where payable more than nine months but not
more than one year after date sight—
If the amount of the bill or note does not exceed Rs.
One rupees and fifty paise.
Three rupees.
Three rupees.
Three rupees.
Six rupees.
Six rupees.
Four rupees fifty paise.
Nine rupees.
Nine rupees.
Six rupees.
Twelve rupees.
Twelve rupees.

Twelve rupees.
Twentyfour rupees.
Twentyfour rupees.

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500/-
If it exceeds Rs. 500/- but does not exceed Rs. 1,
000/-
And for every additional Rs. 1,000/-Or part thereof
in excess of Rs. 1,000/-
(c) Where payable at more than one year after date
or sight—
If the amount of the bill or note does not exceed Rs.
500/-
If it exceeds Rs. 500/- but does not exceed Rs. 1,
000/-
And for every additional Rs. 1,000/- or part thereof
in excess of Rs. 1,000/-
14. BILL OF LADING (including a through bill of
landing)
(a) Bill of lading when the goods therein describing
are received at a place within the limits of any port
as defined under the Indian Ports Act, 1908 (15 of
1908) and are to be delivered at another place
within the limits of the same port.
(b) Bill of lading when executed out of India and
relating to property to be delivered in India.
N.B. –If a bill a lading is drawn in part. The proper
stamp therefor must be borne by each one of the
set.

15. BOND (as defined by section 2(5) not being a
DEBENTURE (No. 27) and not being otherwise
provided for by this Act, or by the Court fees act,
1870 (VII of 1870).
Where the amount or value secure does not exceed
Rs. 1,00.
Where it exceeds Rs. 10/- and does not exceed Rs.
50/-
Where it exceeds Rs. 50/- and does not exceed Rs.
100/-
Where it exceeds Rs. 100/- and does not exceed Rs.
200/-
Where it exceeds Rs. 200/- and does not exceed Rs.
300/-
Where it exceeds Rs. 300/- and does not exceed Rs.
400/-
Where it exceeds Rs. 400/- and does not exceed Rs.
500/-
Where it exceeds Rs. 500/- and does not exceed Rs.
600/-
Where it exceeds Rs. 600/- and does not exceed Rs.
700/-
Where it exceeds Rs. 700/- and does not exceed Rs.
800/-

Thirty rupees.
Sixty rupees.
One rupee twenty paise.
Three rupees.
Four rupees fifty paise.
Six rupees.
Eight rupees ten paise.
Ten rupees eighty paise.
Twelve rupees sixty paise.

Forteen rupees sixty paise.
Sixteen rupees twenty paise.
Eighteen rupees.
Nine rupees.

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Where it exceeds Rs. 800/- and does not exceed Rs.
900/-
Where it exceeds Rs. 800/- and does not exceed Rs.
1,000/-
and for every Rs. 500/- does not and/ or part
thereof in excess of Rs. 1, 000/-
Bottonmry Bond (No. 16) Custom Bond (No. 26)
Indemnity Bond (No. 56) Security Bond (No. 57).
EXEMPTIONS

Bond, when executed—
(a) heasment nominated under rules framed in
accordance with the Bengal Irrigation Act, 1876,
section 99, for the due performance of their duties
under that Act ;
(b) any person for the purpose of guatanteeing that
the local income derived from private
subscriptions to a charitable dispensary or hospital
or any other object or public utility shall to be less
than a specified sum per mensem.

16. ***
***
17. CANCELLATION—Instrument of (including
any instrument by which any instrument previously
executed is cancelled), if attested and not otherwise
provided of.

Eighteen rupees.
18. CERTIFICATION OF SALE (in respect of
each property put as a separate lot and sold),
granted to the purchaser of any property sold by
public auction by a Civil or Revenue Court, or
Collector or other Revenue Officer—
(a) where the purchase-money does not exceed Rs.
10/-
(b) where the purchase-money exceeds Rs. 10/- but
does not exceed Rs. 25/-
(c) in any other case./

Sixty paise.
Ninety paise.
The same duty as a conveyance (No. 23) for a
consideration equal to the amount of the purchase
money only.
19. ***
***
20. ***
***
21. ***
***
22. COMPOSITION DEEDS—that is to say, any
instrument executed by a debenture, whereby the
conveys his property for the benefit of his creditors,
or whereby payment of a composition or dividend
on their debts is secured to the creditors, or
whereby provision is made for the continuance of
the debtors business, under the supervision of
inspectors or under letters of licence for the benefit
of his creditors.

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23. CONVEYANCE (as defined by section 2(10)
not being a Transfer charged or exempted under
No. 62
Where the amount or value of the consideration for
such conveyance as set forth therein does not
exceed Rs. 50/-
Where it exceeds Rs. 50/- but does not exceed Rs.
100/-
Where it exceeds Rs. 100/- but does not exceed Rs.
200/-
Where it exceeds Rs. 200/- but does not exceed Rs.
300/-
Where it exceeds Rs. 400/- but does not exceed Rs.
500/-
Where it exceeds Rs. 500/- but does not exceed Rs.
600/-
Where it exceeds Rs. 600/- but does not exceed Rs.
700/-
Where it exceeds Rs. 700/- but does not exceed Rs.
800/-
Where it exceeds Rs. 800/- but does not exceed Rs.
900/-
And for every Rs. 500 or part thereof in excess of
Rs. 1, 000.

One rupee and thirty eight paise.
Two rupees seventy paise.
Five rupees forty paise.
Eight rupees and ten paise.
Ten rupees and eighty paise.
Thirteen rupees and fifty paise.
Sixteen rupees and twenty paise.
Eighteen rupees and ninety paise.
Twenty one rupees and sixty paise.
Twentyfour rupees and thirty paise.
Twentyseven rupees.
Thirteen rupees and fifty paise.

EXEMPTION

Assignment of copy right under the copy Right
Act, 1957 (Act XVI of 1957)

CO-PARTNERSHIP DEED—See partnership No.
46

24. COPY OF EXTRACT, certified to be a true
copy or extract y or 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 one rupees.
(ii) in any other case not falling within the
provisions of section 6A.
One rupees eighty paise.
Three rupees and sixty paise.

EXEMPTIONS
(a) Copy of any paper which a public officer is
expressly required by law to make or furnish for
record in any public officer or for any public
purpose.

(b) Copy of, or extract from any register relating to
births, baptism, namings, dedicatings, marriages,
divorces, deaths, or burials.

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25. 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 instruments
is chargeable does not exceed two rupees.
(b) in any other case not falling within the
provisions of section 6A.
The same duty as is payable on the original.
Three rupees an sixty paise.
EXEMPTIONS
Counterpart of any lease granted to a cultivator,
when such lease is exempted from duty.

26. CUSTOME BOND--

(a) where the amount does not exceed Rs. 1, 000/-
The same duty as a Bond (No. 15) for such amount
(b) in any other case.
Twenty-four rupees.
27. DEBENTURE whether a mortage debenture or
note, being a make table security transferable—
(a) by the endorsement or by a separate instrument
of transfer.
Where the amount or by a separate not exceed Rs.
10
Where tit exceeds Rs. 10 and does not exceed Rs.
50.
Ditto 50 ditto 100
Ditto 100 ditto 200
Ditto 200 ditto 300
Ditto 300 ditto 400
Ditto 400 ditto 500
Ditto 500 ditto 600
Ditto 600 ditto 700
Ditto 700 ditto 800
Ditto 800 ditto 900
Ditto 900 ditto 1,000
And for every 500 or part thereof in excess of Rs.
1, 000.

Twenty five paise.
Fifty paise.
Ninety paise.
Ninety paise.
One rupee eighty paise.
Two rupees seventy paise.
Three rupees sixty paise.
Four rupees fifty paise.
Six rupees thirty paise.
Seven rupees twenty pasie.
Eight rupees ten paise.
Nine rupees.
Four rupees fifty paise.
(b) by delivery

Where the amount or value of the consideration for
such debenture as set forth therein does not exceed
Rs. 50.
Ninety paise.
Where it exceeds Rs. 50 but does not exceed Rs.
100
Ditto100 ditto 200.
Ditto 200 ditto 300
One rupees eighty paise.
Three rupees sixty paise.
Five rupees forty paise.
Seven rupees twenty paise.
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Ditto 300 ditto 400
Ditto 400 ditto 500
Ditto 500 ditto 600
Ditto 600 ditto 700
Ditto 700 ditto 800
Ditto 800 ditto 900
Ditto 900 ditto1000
And for every Rs. 500 or part thereof in excess of
Rs. 1000/-
Explanation—The term ‘Debenture’ includes any
interest coupons attached thereto but the amount of
such coupons shall not be included in estimating
the duty.
Nine rupees.
Ten rupees eighty paise.
Twelve rupees sixty paise.
Fourteen rupees forty paise
Sixteen rupees twenty paise.
Eighteen rupees.
Nine rupees.
EXEMPTIONS
A debenture issued by an incorporated company or
other body corporate in terms of a registered
mortgaged-deed, terms of a registered mortgaged-
deed, duly stamped in respect of the full amount of
debenture to be issued thereunder whereby the
company or body borrowing makes over, in whole
or in part, 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.

DECLARATION OR ANY TRUST—
See Trust (No. 64).

DUBLICATE—See Counterpart (No. 25).

28. DELIVERY ORDER IN RESPECT OF
GOODS, that is say, any instrument entitling any
person therein named, or his assigns or the holder
thereof, to the delivery of any goods, lying in any
docks or ports or in any warehouse in which goods
are stored or deposited on rent of hire, or upon
wharf, such instrument being signed by or on
behalf of the owner of such goods upon the state or
transfer of such goods upon the sal or transfer the
property therein, when such goods exceed in value
twenty rupees.
DEPOSIT OF TITLE-DEEDS— See agreement
relating to Deposit of Title-deeds, pown or pledge
(No. 6)
Twenty five paise.
29. 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. 58)
DUBLICATE-See counterpart (No. 25).

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30. ***
***
31. EXCHANCE OF PROPERTY—Instrument of.
The same duty [as a conveyance (No. 23) for
consideration equal of the value of the property of .
greater value as set forth in such instrument.
EXTRACT—See copy (No. 24).

32. FURTHER CHARGE-Instrument of, that is to
say, any instrument imposing a further charge on
mortgage property.

(a) when the original mortgage is one of the
description referred to in clause (a) of Article No.
40 (that is with possession).
The same duty [as a conveyance (No. 23) for
consideration equal of the value of the property of .
greater value as set forth in such instrument.
(b) when such mortgage is one of the description
referred to in clause (b) of Article No. 40 (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;
The same duty as a conveyance (No. 23) for a
consideration equal to the total amount of the
charge including the original mortgaged and further
charge already made the duty.
(ii) if possession if not so given.
The same duty as a Bond (No. 15) for the amount
of the further charge secured by such instrument.
33. GIFT—Instrument of not being a settlement
(No. 58) or will or Transfer (No. 62)
The same duty as a conveyance (No. 23) for a
consideration equal to the value of the property as
set forth in such instrument.
HIRIING AGREEMENT OF AGREEMENT for
service, see Agreement (No. 5) INDEMNITY
BOND.
The same duty as a security Bond (No. 57) for the
same amount.
INSPECTORSHIP DEED—See composition Deed
(No. 32).

35. LEASE, Including as under lease or sub-lease
and duty agreement to let sub-let(a) whereby 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.
The same duty as a Bond (No. 15) for the whole
amount payable or deliverable under such lease.
(ii) where the lease purports to be for a term of not
less than one year but not more than five years.
The same duty as a Bond (No. 15) for the amount
or value of the average annual rent reserved.
(iii) where the lease purports to be for a term
exceeding five years and not exceeding ten years.
The same duty as a conveyance (No. 23) for a
consideration equal to the amount or value of the
average annual rent reserved.
(iv) where the lease purports to be for a term
exceeding ten years but not exceeding twenty
years.
The same duty as a conveyance (No. 23) for a
consideration equal twice the amount or value of
the average annual rent reserved.
(v) where the lease purports to be for a term
exceeding twenty years but not exceeding thirty
years.
The same duty as a conveyance (No. 23) for a
consideration equal to three times the amount or
value of the average annual rent reserved.
(vi) where the lease purports to be for a term
The same duty as a conveyance (No. 23) for a
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exceeding thirty years but not exceeding one
hundred years.
consideration equal to four times the amount or
value of the average annual rent reserved.
(vii) where the lease purports to be for a term
exceeding one hundred years or in perpetuity;
The same duty as a conveyance (No. 23) for a
consideration equal in the case of lease granted
solely for agricultural purpose to one tenth and in
any other case to one 6th of the whole amount of
rents which would be paid or delivered in respect
of the Ist fifty years of the lease.
(viii) where the lease does not purports to be for
any definite term;
The same duty as a conveyance (No. 23) for a
consideration equal to three times the amount or
value of the average annual rent which would be
paid or delivered for the first tenth years if the lease
continued so long.
(b) where the lease is granted for a fine or premium
or for money advance and where no rent is
reserved.
The same duty as a conveyance (No. 23) for a
consideration equal to the amount or value of such
fine or premium or advance as set forth in the lease.
(c) where the lease is granted for a fine or
premium, or for money advanced in addition to rent
reserved.
The same duty as a conveyance (No. 23) for a
consideration equal to the amount or value of such
fine or premium or advance 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-velorem stamp
required for a lease and lease in pursuance of such
agreement is subsequently executed the duty on
such lease shall not exceed one rupee forty paise.
EXEMPTIONS

Lease, 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 terms
does not exceed one year or when the average
annual rent reserved does not exceed one hundred
rupees.

In this exemption a lease for the purposes of
cultivation shall include a lease of land for
cultivation together with a homestead or tank.

Explanation.—When a lease undertakes to pay any
recurring charge such as Government revenue, the
landlord’s share of lease, or the owner’s share of
municipal rates or taxes which is by law
recoverable from the lessor, the amount so agreed
to be paid by lease shall be deemed to be part of the
rent.

36. ***

37. LETTER OF CREDIT, that is to say any
instrument by which one person authorizes another
to give credit to person in whose favour it is drawn.
Twenty paise.
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LETTER OF GUARANTEE (See agreement No.
5)

38. LETTER OF LICENCE, that is to say, any
agreement between a debtor and his creditors that
the letter shall for a specified time, suspend their
claims and allow the debtor to carry on business at
his own discretion.

Twenty four rupees.
39. * *

40. MORTGAGE-DEED, not being an agreement
relating to Deposit to Title-deeds, pawn or Pledge
(No. 6) Bottormry Bond (No. 16) mortgage,
Mortgage of a crop (No. 4) Rasdentia Bond (No.
56) or Security Bond (No. 57).

(a) when possession of the property or any part of
the property comprised in such deed is given by the
mortgaged or agreed to be given.
The same duty on a convenyance (No. 23) for a
consideration equal to the amount secured by such
deed.
(b) when possession is not given or agreed as
aforesaid:
The same duty as a Bond (No. 15) the amount
secured by such deed.
Explanation.—A mortgager who gives to the
mortgage a power of attonery to collect rents or a
lease of the property mortgaged or part thereof is
deemed to give possession within 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 purpose where the
principal or primary security is duly stamped for
every sum secured not exceeding Rs. 1, 000/-
One rupee eighty paise.
And for every Rs. 1, 000 or part thereof secured in
excess of Rs. 1, 000/-

EXEMPTIONS

(1) Instruments excuted by persons taking advance
under the land improvement Loans Act, 1883 (Act
XIX of 1883) or the Agriculrurists Loans Act, 1884
(Act XII) of 1884 or by their sureties as security for
the repayment of such advances.

(2) Letter of hypothecation accompanying a bill of
exchange.

41. MORTGAGE OF 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 the 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/-
For every Rs. 200/- or part thereof secured in
excess of ;
Thirty paise.
Thirty paise.
IndiaCode