Section 1. Short title, extent and commencement

[Act No. 2 of 1899]

[27th January, 1899]

An Act to consolidated and amends the law relating to stamps.

Whereas it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows:

(1) This Act may be called the Indian Stamp Act, 1899.

1 [(2) It extends to the whole of India except the State of Jammu and Kashmir:

Provided that it shall not apply to the territories which, immediately before the 1st November, 1956, were comprised in Part B States (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in entry 91 of List I in the Seventh Schedule to the Constitution.]

(3) It shall come into force on the first day of July 1899.

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1. Subs. by Act No. 43 of 1955.

Section 2. Definitions

In this Act, unless there is something repugnant in the subject or context, –

(1) “Banker” includes a bank and any person acting as a banker;

(2) “Bill of exchange” means a bill of exchange as defined by the Negotiable Instruments Act, 1881, and includes also a hundi, and any other document entitling or purporting to entitle any other person of, or to draw upon any other person for, any sum of money;

(3) “Bill of exchange payable on demand” includes-

(a) All order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen;

(b) An order for the payment of any sum of money weekly, monthly, or at any other stated period; and

(c) A letter of credit, that is to say, any instrument by which one person authorizes another to give credit to the person in whose favour it is drawn;

(4) “Bill of lading” includes a “through bill lading”, but does not include a mate’s receipt;

(5) “Bond” includes-

(a) Any instrument whereby a person obliges himself to pay money to another, oil condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be;

(b) Any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and

(c) Any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another;

(6) “Chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and, as applied to any other instrument, chargeable under the law in force in India when such instrument was executed or, where several persons executed the instrument at different times, first executed;

(7) “Cheque” means a bill of exchange, drawn oil a specified banker and not expressed to be payable otherwise than oil demand;

(8) [Omitted] (9) “Collector”-

(a) Means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, Madras and Bombay, respectively and, without those limits’ the Collector of a district, and

(b) Includes a Deputy Commissioner and may officer whom the State Government may, by notification in the Official Gazette, appoint in this behalf;

(10) “Conveyance” includes a conveyance oil sale and every instrument by which property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by Schedule 1; (11) “Duly stamped”, as applied to all instrument, means that the instrument bears and adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with law for time being in force in India;

(12) “Executed” and “execution”, used with reference to instruments, mean “signed” and “signature”;

(13) “Impressed stamp” includes-

(a) Lables affixed and impressed by the proper officer, and

(b) Stamps embossed or engraved oil stamped paper;

(13A) “India” means the territory of India excluding the State of Jammu and Kashmir; (14) “Instrument” includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or record;

(15) “Instrument of partition” means any instrument. Where by co-owners of any property divide or agree to divide such property in severality, and includes also a filial order for effecting a partition passed by any revenue-authority or any Civil Court and an award by an arbitrator directing a partition;

(16) “Lease” means a lease of immovable property, and includes also-

(a) A patta;

(b) A kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy, or pay or deliver rent for, immovable property;

(c) Any instrument by which tolls of any description are let;

(d) Any writing on all application for a lease intended to signify that the application is granted;

(16A) “Marketable security” means a security of’ such a description as to be capable of being sold in any stock market in India or in the United Kingdom;

(17) “Mortgage-deed” includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or all existing or future debt, or the performance of an engagement, one person transfer, or creates, to, or ill frivoler of another, a right over or in respect of specified property;

(18) “Paper” includes vellum, parchment or ally other material oil which all instrument may be written;

(19) “Policy of insurance” includes-

(a) Any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event;

(b) A life-policy, and any policy insuring any person against accident or sickness and any other personal insurance,

(c) [Omitted]

(19A) “Policy of group insurance” means any instrument covering not less that) fifty or such smaller number as the Central Government may approve, either generally or with reference to any particular case, by which an insurer, in consideration of a premium paid by an employer or by an employer and his employees jointly engages to cover with or without medical examination and for the sole benefit of persons other than the employer, the lives of all the employees or of any class of them, determined by conditions pertaining to the employment, for amounts Of insurance beset upon a plan which precludes individual selection,

(20) “Policy of sea-insurance” or “sea-policy”-

(a) Means any insurance made upon any ship or vessel (whether for marine or inland navigation), or upon the machinery, tickle or furniture of any ship or vessel, or upon any goods, merchandise or

property of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in, or relating to, any ship or vessel, and

(b) Includes any insurance of goods, merchandise or property for any transit which includes, not only a sea risk within the meaning of clause (a), but also any other risk incidental to the transit insured from the commencement of the transit to the ultimate destination covered by the insurance.

Where any person, in consideration of any sum of money paid or to he paid for additional freight or otherwise, agrees to take upon himself’ any risk attending goods merchandise or property of any description whatever while or board of ally ship or vessel or engages to indemnity the owner of any such goods, merchandise or property form any risk, loss or damage, Such agreement or engagement shall be deemed to be .i conflict for sea-insurance;

(21) “Power-of-attorney” includes any instrument (not chargeable with a fee under the law relating to court-fees for the time being in force) empowering a specified person to act for and in the name of the person executing it;

(22) “Promissory note” means a promissory note, is (refined by the Negotiable Instruments Act, 1881;

It also includes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen;

(23) “Receipt” includes any not, memorandum or writing-

(a) Whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received; or

(b) Whereby any other movable property is acknowledged to have been received in satisfaction of a debt, or

(c) Whereby any debt or demand, or any part of a debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged or

(d) Which signifies or imports any such acknowledgement.

And whether the same is or is not signed with the name of any person;

(24) “Settlement” means any non-testamentary disposition, in writing, or movable or immovable property made-

(a) In consideration of marriage, (b) For the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or for the purpose providing for some person dependent oil him, or

(c) For any religious or charitable purpose; and includes all agreement in writing to make such a disposition and, where any such disposition has not been made in writing, any instrument recording, whether by way of declaration or declaration of trust or otherwise, the terms of any such disposition;

(25) “Soldier” includes any person below the rank of noncommissioned officer who is enrolled under the11[Indian Army Act, 1911].

(26) [Omitted].

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1. Now Army Act l950.

Section 3. Instruments chargeable with duty

Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be chargeable with duty of the amount incidated in that Schedule as the proper duty therefore, respectively that is to say-

(a) Every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in India oil or after the first day of July. 1899;

(b) Every bill of exchange payable otherwise than oil demand or promissory note drawn or made out of India on or after that day and accepted or paid or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in India; and

(c) Every instrument (other than a bill of exchange or promissory note) mentioned in that Schedule, which, not having been previously executed by any person, is executed out of India oil or after that day relates to ally property situate, or to any matter or thing done or to be done, in India and is received in India.

Provided that on duty shall be chargeable in respect of-

(1) Any instrument executed by, or oil behalf of, or in favour of, the Government in cases where, but for this exemption, the Government Would be liable to pay the duty chargeable in respect of such instrument;

(2) Any instrument for the sale, transfer or other disposition either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act, 1894, or under Act 19 of 1938, or the Indian Registration of Ships Act. 1841, as amended by subsequent acts.

1[(3) any instrument executed, by, or, on behalf of, or, in favour of, the Developer, or Unit or in connection with the carrying out of purposes of the Special Economic Zone.

Explanation.-For the purposes of this clause, the expressions “Developer”, “Special Economic Zone” and “Unit” shall have meanings respectively assigned to them in clause (g), (za) and (zc) of Section 2 of the Special Economic Zones Act, 2005.]

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1. Inserted by Act No. 28 of 2005 w.e.f. 23-6-2005.

Section 3 A. Omitted by Act 13 of 1973

[Omitted by Act 13 of 1973]

Section 4. Several instruments used in single transaction of sale mortgage or settlement

(1) Where, in the case of any sale, mortgage or settlement, several instruments are employed for completing the transaction, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, for the conveyance, mortgage or settlement, and each of the other instruments shall be chargeable with a duty of one rupee instead of the duty (if any) prescribed for it in that Schedule. (2) The parties may determine for themselves which of the instrument so employed shall, for the purpose of sub-section (1), be deemed to be the principal instrument:

Provided that the duty chargeable on the instrument so determined shall be the highest duty, which would be chargeable in respect of any of the said instruments employed.

Section 5. Instruments relating to several distinct matters

Any instrument comprising or relating to several distinct matters shall be chargeable with the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters, would be chargeable under this Act.

Section 6. Instruments coming within several descriptions in Schedule I

Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties:

Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.

Section 7. Policies of sea-insurance

Policies of sea-insurance. –1 [* * * *]. (1) Where any sea-insurance is made for or upon a voyage and also for time, or to extend to or cover any time beyond thirty days after the ship shall have arrived at her destination and been there moored at anchor, the policy shall be charged with duty as a policy for or upon a voyage, and also with duty as a policy for time.

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1. Sub-sections (1), (2) and (3) rep by Act No. 11 of 1963.

Section 8. Bonds, debentures or other securities issued on loans under Act 11 of 1879

(1) Notwithstanding anything in this Act, any local authority raising a loan under the provisions of the Local Authorities Loan Act 1879, or of any other law for the tic being in force, by the issue of bonds, debentures or other securities, shall, in respect of such loan, by chargeable with a duty of one per centum on the total amount of the bonds, debentures or other securities issued by it, and such bonds, debentures or other securities need not be stamped and shall not be chargeable with any further duty on renewal, consolidation, sub-division or otherwise.

(2) The provisions of subsection (1) exempting certain bonds, debentures or other securities from being stamped and from being chargeable with certain further duty shall apply to the bonds, debentures or other securities of all outstanding loans of the kind mentioned therein, and all such bonds, debentures or other securities shall be valid, whether the same are stamped or not:

Provided that nothing herein contained shall exempt the local authority, which has issued such bonds, debentures or other securities from the duty chargeable in respect thereof prior to the twenty-sixth day of March 1978, when such duty has not already been paid or remitted by order issued by the Central Government.

(3) In the case of wilful neglect to pay the duty required by this section, the local authority shall be liable to forfeit to the Government a sum equal to ten per centum upon the amount of duty payable, and a like penalty for every month after the first month during which the neglect continues.

Section 9. Power to reduce, remit or compound duties

(1) The Government may, by rule or order published in the Official Gazette,-

(a) Reduce or remit, whether prospectively or retrospectively, in the whole or any part of the territories under its administration, the duties with which any instruments or any particular class or instruments, or any of the instruments belonging to such class, or any instruments when executed by or in frivoler of any particular class of persons, by or in favour of any members of such class, are chargeable, and

(b) Provide for the composition or consolidation of duties in the case of issues by any incorporated company or other body corporate 1[or of transfers (where there is a single transferee, whether incorporated or not)]

(2) In this section, the expression “the Government” means, –

(a) In relation to stamp-duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts, and in relation to any other stamp-duty chargeable under this Act and falling within entry 96 of List I in the Seventh Schedule to the Constitution, the Central Government;

(b) Save as aforesaid, the State Government.

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1. Ins. By Act No.32 of l994.

B. –Of Stamps and the mode of using them

Section 10. Duties how to be paid

(1) Except as otherwise expressly provided ill this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated oil such instruments by means of stamps-

(a) According to the provisions herein contained; or

(b) When no such provision is applicable thereto, as the State Government may be rule direct.

(2) The rules made under subsection (1) may, among other matters, regulate, –

(a) In the case of each kind of instrument the description of stamps, which may be used;

(b) In the case of instruments stamped with impressed stamps-the number of stamps, which may be used;

(c) In the case of bills of exchange or promissory notes the size of the paper oil which they are written.

Section 11. Use of adhesive stamps

The following instrument may be stamped with adhesive stamps, namely: –

(a) Instruments chargeable 1[with a duty not exceeding tell naye paise], except parts of bills of exchange payable otherwise than oil demand and drawn in sets;

(b) Bills of exchange and promissory notes drawn or made out of India;

(c) Entry as all advocate, vakil or attorney on the roll of a High Court;

(d) Notarial acts; and

(e) Transfers by endorsement of shares in any incorporated company or other body corporate.

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1. Subs. by Act No. 19 of 1958, Section 2, for “With the duty of one anna of half an anna”.

Section 12. Cancellation of adhesive stamps

(1)

(a) Whoever affixes any adhesive stamp to any instrument chargeable with duty which has been executed by any person shall, when affixing such stamp, cancel the same so that it cannot be used again; and

(b) Whoever executes any instrument oil any paper bearing all adhesive stamp shall, at the time of execution, unless such stamp has been already cancelled in annular aforesaid, cancel the same so that it cannot be used; again.

(2) Any instrument bearing all adhesive stamps, which has not been cancelled so that it cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped. (3) The person required by subsection (1) to cancel all adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing, or in any other effectual manner.

Section 13. Instruments stamped with impressed stamps how to be written

Every instrument written upon paper stamped with all impressed stamp shall be written in such manner that the stamp may appear oil the face of the instrument and cannot be used for or applied to any other instrument.

Section 14. Only one instrument to be on same stamp

No second instrument chargeable with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written:

Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring any right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby.

Section 15. Instrument written contrary to Section 13 or 14 deemed unstamped

Every instrument written in contravention of Section 13 or Section 14 shall be deemed to be unstamped.

Section 16. Denoting duty

Where the duty with which iii instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of both the instruments, be denoted upon such first mentioned instrument by application is made in writing to the Collector for that purpose, and oil production of both the instruments, be denoted upon such first mentioned instrument by endorsement under the hand of the Collector or in such other manner (if any) as the State Government may be rule prescribe.

C. – Of the time of stamping instrument

Section 17. Instruments executed in India

All instruments chargeable with duty and executed by any person in India shall be stamped before or at the time of execution.

Section 18. Instruments other than bills and notes executed out of India

(1) Every instrument chargeable with duty executed only out of India and not being a bill of exchange or promissory note, may be stamped within three months after it has been first received in India.

(2) Where an such instrument cannot, with reference to the description of stamp prescribed therefor, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the State Government may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

Section 19. Bills and notes drawn out of India

The first holder in India of any bill of exchange payable otherwise than on demand, or promissory note drawn or made out of India shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise negotiates the same in India, affix thereto the proper stamp and cancer the same:

Provided that-

(a) If, at the Lime any such bill of exchange or note comes into the hands of any holder thereof in India, the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by Section 12 and such holder has no reason to believe that such stamp was affixed or cancelled otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to such holder, by deemed to have been duly affixed and cancelled;

(b) Nothing contained in this proviso shall relieve any person from any penalty incurred by him for omitting to affix or cancer a stamp.

D. – Of Valuations for duty

Section 20. Conversion of amount expressed in foreign currencies

(1) Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of India such duty shall be calculated on the value of such money in the currency of India according to the current rate of exchange oil the day of the date of the instrument.

(2) The Central Government may, from time to time, by notification in the official Gazette, prescribe a rate of exchange for the conversion of British or any foreign currency into the currency of India for the purposes of calculating stamp-duty, and such rate shall be deemed to be the current rate for the purposes of subsection (1).

Section 21. Stock and marketable securities how to be valued

Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable or other security, such duty shall be calculated on the value of the date of the instrument.

Section 22. Effect of statement of rate of exchange or average price

Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with such statement, it shall, so far as regards the subject-matter of such statement, be presumed, until the contrary is proved, to be duly stamped.

Section 23. Instruments reserving interest

Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that which it would have been chargeable had not mention of interest been made therein.

Section 23 A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements

(1) Where an instrument (not being a promissory note or bill of exchange)-

(a) Is given upon the occasion of the deposit of any marketable security by way of security for money advanced or to be advanced by way of loan, or for ail existing or future debt, or

(b) Makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable security,

It shall be chargeable with duty as if it were ail agreement or memorandum of an agreement chargeable with duty under Article No. 5(c) of Schedule I.

(2) A release or discharge of any such instrument shall only be chargeable with the like duty.

Section 24. How transfer in consideration of debt, or subject to future payment, etc. to be charged

Where any property is transferred to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or encumbrance upon the property or not, such debt, money or stock is to be deemed to whole or part, as the case may be, of the consideration in respect whereof the transfer is chargeable with ad valorem duty: Provided that nothing in this section shall apply to any such certificate of sale as is mentioned in Article No. 18 of Schedule I.

Explanation. -In the case of a sale of property subject to a mortgage or other encumbrance, any unpaid mortgage money or money charged, together with the interest (if any) due on the same, small be deemed to be part of the consideration for the sale:

Provided that, where property, subject to a mortgage is transferred to the mortgagee he shall be entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of the mortgage.

Illustrations

(1) A owes B Rs. 1,000. A sells a property to B, the consideration being Rs. 500 and the release of the previous debt of Rs. 1,000. Stamp duty is payable on Rs. 1,500.

(2) A sells property to B for Rs. 500 which is subject to a mortgage C for Rs. 1,000 and unpaid interest Rs. 200. Stamp-duty is payable oil Rs. 1,700.

(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5,000. B afterwards buys the house from A. Stamp-duty is payable on Rs. 10,000 less the amount of stamp-duty already paid for the mortgage

Section 25. Valuation in case of annuity etc

Where all instrument is executed to secure the, payment of an annuity or other sum payable periodically, or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount secured by such instrument or the consideration for such conveyance, as the case may be, shall, for the purposes of this Act be deemed to be. –

(a) Where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained – such total amount;

(b) Where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of such instrument or conveyance the total amount which, according to the terms of such instrument or conveyance, will or may be payable during the period of twenty years calculated from the date on which the first payment becomes due; and

(c) Where the sum is payable for all indefinite time terminable With any life in being at the date of such instrument or conveyance the maximum amount which will or may be payable as aforesaid during the period of twelve years calculated from the date on which the first payment becomes due.

Section 26. Stamp where value of subject matter is indeterminate

Where the amount or value of the subject- matter of any instrument chargeable with ad valorem duty cannot be, or (in the case of an instrument executed before the commencement of this Act) could not have been, ascertained at the date of its execution or first execution, nothing shall be climbable under such instrument more than the highest amount of value for which if stated in an instrument of the same description, the stamp actually used would, at the date of such execution, have been sufficient:

Provided that, in the case of the lease of a mine in which royalty or a share of the produce is received as the rent or part of the rent, it shall be sufficient to have estimated such royalty or the value of such share, for the purpose of stamp duty, –

(a) When the lease has been granted by or on behalf of the Government, at such amount or value as the Collector may, having regard to all the circumstances of the case, have estimated as likely to be payable by way of royalty or share to the Government under the lease, or

(b) When the lease has been granted by any other person, at twenty thousand rupees a year,

And the whole amount of such royalty or share, whatever it may be, shall be claimable under such lease: Provided also that where proceedings have been taken in respect of an instrument under Section 31 or 41, the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution.

Section 27. Facts affecting duty to be set forth in instrument

The consideration (if any) and all other facts and circumstances affecting the chargeability of any instrument ‘with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.

Section 28. Direction as to duty in case of certain conveyances

(1) When any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the consideration shall be apportioned in such manner as the parties think fit, provided that a distinct consideration for each separate part is set forth in the conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in respect of such distinct consideration.

(2) Where property contracted to be purchased for one consideration for the whole, by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts by separate instruments to the persons by or for whom the same was purchased, for distinct parts of the consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of the distinct part of the consideration therein specified

(3) Where a person, having contracted for the purchase of any property but not having, obtained a conveyance thereof, contracts to sell the same to any other person and the property is in consequence conveyed immediately to the sub-purchaser, the conveyance shall be chargeable with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser.

(4) Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof, contracts to sell the whole, or any part thereof, to any other person or persons and the property is in consequence conveyed by the original seller to different persons in parts, the conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem duty in respect only of the consideration paid by such sub-purchaser, without regard to the amount or value of the original consideration, and the conveyance of the residue (if any) of such property to the original purchaser shall be chargeable with ad valorem duty in respect only of the excess of the original consideration over the aggregate of the considerations paid by the sub-purchasers:

Provided that the duty on such last-mentioned conveyance shall in no case be less than one rupee.

(5) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance

for the consideration obtained by such original seller, or, where such duty would exceed five rupees, with a duty of five rupees.

E. -Duty by whom payable

Section 29. Duties by whom payable

In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne-

(a) In the case of any instrument described in any of the following Articles of Schedule I, namely: –

No. 2. (Administration Bonds),

No. 6. (Agreement relating to Deposit of Title deeds, Pawn or Pledge),

No. 13. (Bill of Exchange),

No. 15. (Bonds),

No. 16. (Bottomry Bond),

No. 26. (Customs Bond),

No. 27. (Debenture),

No. 32. (Further Charge),

No. 34. (Indemnity-bond),

No. 40. (Mortgage-deed),

No. 49. (Promissory-note),

No. 55. (Release),

No. 56. (Respondentia Bond),

No. 57. (Security Bond or Mortgage-deed).

No. 58. (Settlement).

No. 62 (a). (Transfer of shares in an incorporated company or other body coroprate),

No. 62.(b) (Transfer of debentures, being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by Section 8),

No. 62 (c). (Transfer of any interest secured by a bond, mortgage-deed or policy of insurance),

By the person drawing, making or executing such instrument;

(b) In the case of a policy of insurance other than fire-insurance-by the person effecting the insurance;

(bb) In the case of a policy of t7ire-insurince-by the person issuing policy;

(c) In the case of a conveyance (including a reconveyance of mortgaged property) by the grantee in the case of a lease or agreement to lease-by the lessee or intended lessee;

(d) In the case of a counterpart of a lease-by the lessor;

(e) In the case of an instrument of exchange by the parties in equal shares;

(f) In the case of a certificate of sale-by the purchaser of the property to which such certificate relates; and

(g) In the case of an instrument of partition – by the parties thereto in proportion to their respective shares in the whole property partitioned, or, when the partition is made in execution of an order passed by a Revenue-authority or Civil Court or arbitrator, in such proportion as such proportion as such authority, Court or arbitrator directs.

Section 30. Obligation to give receipt in certain cases

Any person receiving any money; exceeding twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding twenty rupees, or receiving in satisfaction or part satisfaction of a debt any movable property exceeding twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same.

Any person receiving or taking credit for any premium or consideration for any renewal of any contract of fire-insurance, shall, within one month after receiving or taking credit for such premium or consideration, give a duly stamped receipt for the same.

Section 31. Adjudication as to proper stamp

(1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than1[fifty naye paise] as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment the instrument is chargeable.

(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeablity of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly:

Provided that-

(a) No evidence furnished in pursuance of this section shall be used against any person in any civil proceedings except in an enquiry as to the duty with which the instrument to which it relates is chargeable; and

(b) Every person by whom any such evidence is furnished, shall, on payment of the full duty with which the instrument to which it relates, is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.

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1. Subs. by Act No. 19 of 1958, for “eight annas”.

Section 32. Certificate by Collector

(1) When an instrument brought to the Collector under Section 31 is, in his opinion, one of a description chargeable with duty, and-

(a) The Collector determines that it is already fully stamped, or

(b) The duty determined by the Collector under Section 31, or such a slim as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,

The Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not to so chargeable.

(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be: And, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:

Provided that nothing in this section shall authorise the Collector to endorse-

(a) Any instrument executed or first executed in India and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;

(b) Any instrument executed or first executed out of India and brought to him after the expiration of three months after it has been first received in India: or

(c) Any instrument chargeable 1[with a duty not exceeding ten naye paise], or any bill of exchange or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly stamped.

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1. Subs. by Act No. 19 of 1958, for “with the duty of one anna or half an anna”.

Section 33. Examination and impounding of instruments

(1) Every person having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument chargeable, in his opinion, with duty, is produced or comes in the performance in his functions shall, if it appears to him that such instrument is not duly stamped, impound the same.

(2) For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in India when such instrument was executed or first executed:

Provided that-

(a) Nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal Court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898;

(b) In the case of a Judge of a High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.

(3) For the purposes of this section, in cases of doubt, –

(a) The State Government may determine what offices shall be deemed to be public offices; and

(b) The State Government may determine who shall be deemed to be persons in charge of public offices.

Section 34. Special provision as to unstamped receipts

Where any receipt chargeable 1[With a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion instead of impounding the instrument, require a duly stamped receipt to be substitutes therefor.

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1. Subs. by Act No. 19 of 1958, for “with duty of one anna”.

Section 35. Instruments not duly stamped inadmissible in evidence, etc

No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped:

Provided that-

(a) Any such instrument not being an instrument chargeable 1[with a duty not exceeding ten naye paise] only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;

(b) Where any person from whom a stamped receipt could have been demanded, has given an unstamped receipt and such receipt, if stamped, would be admissible in evidence against him, then such receipt shall be admitted in evidence against him, then such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by the person tendering it;

(c) Where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; –

(d) Nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a Criminal Court, other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898;

(e) Nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been executed by or on behalf of the Government or where it bears the certificate of the Collector as provided by Section 32 or any other provision of this Act.

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1. Subs. by Act No. 19 of 1958 for “with a duty of one anna or half an anna”.

Section 36. Admission of instrument where not to be questioned

Where an instrument has been admitted in evidence, such admission shall not, except as provided in Section 61, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped.

Section 37. Admission of improperly stamped instruments

The State Government may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.

Section 38. Instruments impounded how dealt with

(1) Where the person impounding all instrument under Section 33 has by law or consent of parties authority to receive evidence and admits, such instrument in evidence upon payment of a penalty as provided by Section 35 or of duty as provided by Section 37, he shall send to the Collector an

authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf.

(2) In every other case, the person so impounding an instrument shall send it in original to the Collector.

Section 39. Collector’s power to refund penalty paid under Section 38, sub-section (1)

(1) When a copy of an instrument is sent to the Collector under Section 38, subsection (1), he may, if he thinks fit refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument.

(2) When such instrument has been impounded only because it has been written in contravention of Section 13 or Section 14, the Collector may refund the whole penalty so paid.

Section 40. Collectors power to stamp instruments impounded

(1) When the Collector impounds any instrument under Section 33, or receives any instrument sent to him under Section 38; sub-section (2), not being an instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, he shall adopt the following procedure: –

(a) If he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be;

(b) If he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of the five rupees; or, if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees:

Provided that, when such instrument has been impounded only because it has been written in contravention of Section 13 or Section 14; the Collector may, if he thinks fit, remit the whole penalty prescribed by this section.

(2) Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be conclusive evidence of the matters stated therein.

(3) Where an instrument has been sent to the Collector under Section 38, subsection (2), the Collector shall, when he has dealt with it as provided by the section return it to the impounding officer.

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1. Subs. by Act No. 9 of 1958 for “with a duty of one anna or half an anna”.

Section 41. Instruments in duly stamped by accident

If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under Sections 33 and 40, receive such amount and proceed as next hereinafter prescribed.

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1. Subs. by Act No. 9 of 1958 for “with a duty of one anna or half an anna”.

Section 42. Endorsement of instruments in which duty has been paid under Sections 35, 40 or 41

(1) When the duty and penalty (if any), leviable in respect of any instrument have been paid under Section 35, Section 40 or Section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.

(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:

Provided that-

(a) No instrument which has been admitted in evidence upon payment of duty and a penalty under Section 35, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;

(b) Nothing in this section shall affect the 1[Code of Civil Procedure, Section 144 clause 3.]

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1. Now see relevant provisions in Code of Civil Procedure 1908.

Section 43. Prosecution for offence against Stamp-law

The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed all offence against the Stamp-law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

Section 44. Persons paying duty or penalty may recover it in certain cases

(1) When any duty or penalty has been paid under Section 35, Section 37, Section 40 or Section 41, by any person in respect of an instrument, and, by agreement or under the provisions of Section 29 or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid.

(2) For the purpose of such recovery any certificate granted ill respect of such instrument under this Act shall be conclusive evidence of the matters therein certified. (3) Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or proceeding to which such persons are parties and in which such instrument has been tendered in evidence, If the Court does not include the amount ill such order no further proceedings for the recovery of the amount shall be maintainable.

Section 45. Power to Revenue authority to refund penalty or excise duty in certain cases

(1) Where any penalty is paid under Section 35 or Section 40, the Chief Controlling Revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.

(2) Where, in the opinion of the Chief Controlling Revenue authority, stamp-duty in excess of that which is legally chargeable has been charged and paid under Section 35 or Section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess.

Section 46. Non-liability for loss of instruments sent under Section 38

(1) If any instrument sent to the Collector under Section, 38, subsection (2) is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for Such loss destruction or damage. (2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument.

Section 47. Power of payer to stamp bills and promissory notes received by him unstamped

When any bill of exchange or promissory note chargeable 1[with a duty not exceeding ten naye paise] is presented for payment unstamped, the person to whom it is so presented, may affix thereto the necessary adhesive stamp, and, upon cancelling the same in manner hereinbefore provided, may pay the sum payable upon such bill or note, one may change the duty against the person who ought to have paid the same, or deduct it from the, sum payable as aforesaid, and such bill or note shall, so far as respects the duty, be deemed good and valid:

Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill or note.

——————–

1. Subs. by Act No. 19 of 1958, for “with the duty of one anna”.

Section 48. Recovery of duties and penalties

All duties, penalties, and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.

Section 49. Allowance for spoiled stamps

Subject to such rules as may be made by the State Government as to the evidence to be required or, the enquiry to be made, the Collector may, on application made with the period prescribed in Section 50, and if fie is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases herein after mentioned, namely: –

(a) The stamp on any paper inadvertently and undersignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;

(b) The stamp on any document, which is written out wholly or in part, but Which is not signed or executed by any party thereto;

(c) In the case of bills of exchange payable otherwise than on demand or promissory notes-

(1) The stamp on any such bill of exchange signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance.

Provided that the paper on which any such stamp is impressed, does not bear any signature intended as or for the acceptance of any bill of exchange to be afterwards written thereon;

(2) The stamp on any promissory note signed by or on behalf of the maker, which has not been made use of in any manner whatever or delivered out of his hands;

(3) The stamp used or intended to be used for any such bill of exchange or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange may have been presented for acceptance or accepted or endorsed, or, being a promissory note, may have been delivered to the payee: provided that another completed and duly stamped bill of exchange or promissory note is produced identical in every particular, except in the correction of such omission or error or as aforesaid, with the spoiled bill or note;

(d) The stamp used for an instrument executed by any party thereto which-

(1) Has been afterwards found to be absolutely void in law from the beginning;

(2) Has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;

(3) By reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed;

(4) For want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended;

(5) By reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose;

(6) Become useless in consequence of the transaction intended to be thereby effected being effected by some other instrument between the same parties and bearing a stamp of not less value;

(7) Is deficient is value and the transaction intended to the thereby effected has been effected by some other instrument between the same parties and bearing a stamp of not less value; (8) Is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped:

Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled.

Explanation. -The certificate of the Collector under Section 32 that the full duty with which an instrument is chargeable, has been paid is an impressed stamp within the meaning of this section.

Section 50. Application for relief under section 49 when to he made

The application for relief under Section 49 shall be made within the following periods, that is to say. –

(1) In the cases mentioned in clause (d) (5), with in two months of the date of the instrument;

(2) In the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled;

(3) In the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed;

Provided that, –

(a) When the spoiled instrument has been for sufficient reasons sent out of India, the application may be made within six months after it has been received back in India,

(b) When, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be made within six-months after the date of execution of the substituted instrument.

The Indian Stamp Act, 1899

Section 51. Allowance in case of printed forms no longer required by Corporations

The Chief Controlling Revenue-authority or the collector if empowered by the Chief Controlling Revenue-authority in this behalf may, without limit of time, make allowance for stamped papers used for printed forms of instruments, 1[by any banker or] by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said 1[banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped paper has been duly paid.

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1. Ins. by Act No. 5 of 1960.

Section 52. Allowance for misused stamps

(a) When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument Dot chargeable with any duty; or

(b) When any stamp used for all instrument has been inadvertently rendered useless under Section 15, owing to such instrument having been written in contravention of the provisions of Section 13,

The Collector may, oil application made within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.

Section 53. Allowance for spoiled or misused stamps how to be made

In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof-

(a) Other stamps of the same description and value; or

(b) If required and he thinks fit, stamps of any other description to the same amount in value; or

(c) At his discretion, the same value in money, deducting 1[ten naye paise] for each rupee or fraction of a rupee.

——————–

1. Subs. by Act No. 9 of 1958, for “one anna”.

Section 54. Allowance for stamps not required for use

When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting 1[ten naye paise] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector’s satisfaction-

(a) That such stamp or stamps were purchased by such person with a bona fide intention to use them; or

(b) That he has paid the full price thereof, and

(c) That they were so purchased within the period of six months next preceding the date on which they were so delivered:

Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid.

——————–

1. Subs. by Act No. 9 of 1958, for “one anna”.

Section 54 A. Allowances for stamps in denominations of annas

Notwithstanding anything contained in Section 54, when any person is possessed of a stamp or stamps ill any denominations, other than in denominations of annas four of multiples thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money calculated in accordance with the provisions of sub-section (2) of Section 14 of the India Coinage Act, 1900, upon such person delivering up, within six months from the commencement of the Indian Stamp (Amendment) Act, 1958, such stamp or stamps to the Collector.

1[54B. Allowances for Refugee Relief Stamps. –

Notwithstanding anything contained in Section 54, when any person is possessed of stamps bearing the inscription “Refugee Relief’ (being stamps issued in pursuance of Section 3A before its emission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six month, from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973, such stamps to the Collector, refund to such person the value of such stamps in money or give in lieu thereof other stamps of the same value:

Provided that the State Government may, with it view to facilitating expeditious disposal of claims for such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for claiming such refund.]

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1. Ins, by Act No. 13 of 1973.

Section 55. Allowance on renewal of certain debentures

When any duly stamped debenture is renewed by the issue of a new debenture in the same terms, the Collector shall, upon application made within one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new debenture, whichever shall be less:

Provided that the original debenture is produced before the Collector and cancelled by him in such manner as the State Government may direct.

Explanation. -A debenture shall be deemed to be renewed in the same terms within the meaning of this section notwithstanding the following charges: –

(a) The issue of two or more debentures in place of one original debenture, the total amount secured being the same;

(b) The issue of one debenture in place of two or more original debentures, the total amount secured being the same;

(c) The substitution of the name of the holder at the time of renewal for the flame of the original holder; and

(d) The alteration of the rate of interest or the dates of payment thereof.

Section 56. Control have, and statement of case to, Chief Controlling Revenue-authority

(1) The power exercisable by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to Section 26 shall in all cases be subject to the control of the Chief Controlling Revenue-authority.

(2) If any Collector, acting under Section 31, Section 40 or Section 41, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a Statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-authority.

(3) Such authority shall consider the case and a copy of its decision to the Collector who shall proceed to assess and charge the duty (if any) in conformity with such decision.

Section 57. Statement of case by Chief Controlling Revenue-authority to High Court

(1) The Chief Controlling Revenue-authority may state any case referred to it under Section 56, subsection (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon,-

(a) If it arises in a State to the High Court for that State,

1[(b) If it arises in the Union territory of Delhi to the High Court of Delhi;]

2[(c) If it arises in the Union territory of Arunachal Pradesh or Mizoram, to the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)]

(d) If it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Calcutta;3[* * *]

(e) If it arises in the Union territory of the 4[Lakshadweep], to the High Court of Kerala;]

5[(ee) If it arises in the Union territory of Chandigarh, to the High Court of Punjab and Haryana;]

6[(f) If it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of Bombay;]

(2) Every such case shall be decided by not less than three Judges of the High Court to which it is referred, and in case of difference the opinion of the majority shall prevail.

——————–

1. Subs. by G.S.R 1944, dated 30-10-68

2. Subs. by G.S.R, 7(E), dated 2-1-74.

3. Omitted by regulation 6 of 1963.

4. Subs. by G.S.R. 432 dated 21-10-1974.

5. Inserted by G.S.R. 1944 dated 30-10-68.

6. Ins. by Regulation 6 of 1963.

Section 58. Power of High Court to call for further particulars as to case stated

If the High Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

Section 59. Procedure in disposing of case stated

(1) The High Court, upon the hearing of any such case shall decide the questions raised thereby, and shall deliver its judgment thereon containing the ground on which such decision is founded.

(2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, on receiving such copy, dispose of the case conformably to such judgment.

Section 60. Statement of case by other Courts to High Court

(1) If any Court, other than a Court mentioned in Section 57, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to Section 35, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court to which, if he were the Chief Controlling Revenue-authority, he would, under Section 57, refer the same.

(2) Such Court shall deal with the case as if it had been referred under Section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue-authority and other like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.

(3) References made under subsection (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately Superior.

Section 61. Revision of certain decisions of Courts regarding the sufficiency of stamps

(1) When any Court in the exercise of its civil or revenue jurisdiction of any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898, makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under Section 35, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.

(2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under Section 35, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.

(3) When any declaration has been recorded under subsection (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.

(4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under Section or in Section 43, prosecute any person for any offence against the Stamp-law, which the collector considers him to have committed in respect of such instrument:

Provided that-

(a) No such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under Section 35, is paid to the Collector, unless he thinks that the offence was committed with all intention of evading payment of the proper duty;

(b) Except for the purposes of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under Section 42.

Section 62. Penalty for executing, etc., instrument not duly stamped

(1) Any person. –

(a) Drawing, making, issuing, endorsing or transferring, or signing otherwise that) as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of or in any manner negotiating, any bill of exchange payable otherwise than on demand or promissory note without the same being duly stamped; or

(b) Executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being, duly stamped; or

(c) Voting or attempting to vote under any proxy not duly stamped, shall for every such offence be punishable with fine which may extend to five hundred rupees:

Provided that, when any penalty has been paid in respect of any instrument under Section 35, Section 40 or Section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.

(2) If a share warrant is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to five hundred rupees.

Section 63. Penalty for failure to cancel adhesive stamp

Any person required by Section 12 to cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall be punishable with fine, which may extend to one hundred rupees.

64. Penalty for omission to comply with Provisions of Section 27.

Any person who, with intent to defraud the Government, –

(a) Executes any instrument in which all the facts and circumstances required by Section 27 to be set forth in such instrument are not fully and truely set forth; or

(b) Being employed or concerned in or about the preparation of any instruments, neglects or omits fully and truely to set forth therein all such facts and circumstances; or

(c) Does any other act calculated to deprive the Government of any duty or penalty under this Act,

Shall be punishable with fine, which may extend to five thousand rupees.

65. Penalty for refusal to give receipt; and for devices to evade duty on receipt..

Any person who, –

(a) Being required under section 30 to give a receipt, refuses or neglects to give the same; or

(b) With intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered,

Shall be punishable with fine, which may extend to one hundred rupees.

66. Penalty for not making out policy or making one not duly stamped.

Any person who, –

(a) Receives, or takes credit for, any premium or consideration for any contract of insurance and does not, within one month after receiving, or taking credit for, such premium or consideration, make Out and execute a duly stamped policy of such insurance; or

(b) Makes, executes or delivers out any policy which is not duly stamped, or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, any policy,

Shall be punishable with fine, which may extend to two hundred rupees.

67. Penalty for not drawing full number of bills or marine policies purporting to be in sets.

Any person drawing or executing a bill or exchange payable otherwise than on demand or a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duty stamped the whole number of bills or policies of which such bill or policy purports the set to consist, shall be punishable with fine which may extend to one thousand rupees.

68. Penalty for post-dating bills, and for other devices to defraud the Revenue.

Any person who, –

(a) With intent to defraud the government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made; or

(b) Knowing that such bill or note has been so postdated, endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner negotiates the same; or

(c) With the like intent, practice or is concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force,

Shall be punishable with fine, which may extend to one thousand rupees.

69. Penalty for breach of rule relating to sale of stamps and for unauthorized sale.

(a) Any person appointed to sell stamps who disobeys any rule made under Section 74, and

(b) Any person not so appointed who sells or offers for sale any stamp (other than a 1[ten naye paise or five naye paise] adhesive stamp), shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.

1. Subs. by Act No. 19 1958.

70. Institution and conduct or prosecutions.

(1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed shall be instituted without the sanction of the Collector or such other officer as the State Government generally, or the Collector specially, authorizes in that behalf.

(2) The Chief Controlling Revenue-authority, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence. (3) The amount of any such composition shall be recoverable in the manner provided by Section 48.

71. Jurisdiction of Magistrates.

No magistrate other than a Presidency Magistrate or a Magistrate, whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.

72. Place of trial.

Every such offence committed in respect of any instrument may be tried in any district or presidency-town in which such instrument is found, as well as in any district or presidency-town in which such offence might be tried, under the Code of Criminal Procedure for the time being in force.

73. Books etc., to be open to inspection.

Every public officer having in his custody any registers, books, records, paper, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorized in writing, by the Collector to inspect for such purpose the registers, books’ paper,

documents and proceedings and to take such notes and extracts as he may deem necessary, without fee or charge.

74. Powers to make rules relating to sale of stamps.

The State Government may make rules for regulating-

(a) The supply and sale of stamps and stamped papers,

(b) The persons by whom alone such sale is to be conducted, and

(c) The duties and remuneration of such persons:

Provided that such rules shall not restrict the sale of 1[ten naye paise or five naye paise] adhesive stamps.

1. Subs. by Act No. 19 of 1958, for “one anna or half an anna”.

75. Powers to make rules generally to carry out Act.

The State -Government may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.

76. Publication of rules.

(1) All rules made under this Act shall be published in the Official Gazette.

(2) All rules published as required by this section shall, upon such publication, have effect as if enacted by this Act.

76A. Delegation of certain powers.

The State Government, may, by notification in the Official Gazette, delegate-

(a) All or any of the powers conferred on it by Sections 2 (9), 33 (3), (b), 70 (l), 74 and 78 to the Chief Controlling Revenue-authority, and

(b) All or any of the powers conferred as the Chief Controlling Revenue-authority by Sections 45(l) (2), 56(l) and 70(2) to such subordinate Revenue-authority as may be specified in the notification.

77. Saving as to Court-fees.

Nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fee.

1[77A. Saving as to certain stamps. –

All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five naya paise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purpose of this Act.]

1. Ins. by Act No. 19 of 1958.

78. Act to be translated and sold cheaply..

Every State Government shall make provision for the sale of translations of this Act in the principal vernacular languages of the territories administered by it at a price not exceeding 1[twenty-five naya paise] per copy.

1. Subs. by Act No. 19 of 1958 for “four annas”.

79. [Repeal]

-[Rep. by the- Repealing and Amending Act, 1914]

Schedule I : Stamp Duty On Instruments

[Section 3]

Description of InstrumentProper Stamp-duty

(1) (2)

1.

Acknowledgement of a debt exceeding 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 bankers’ pass-book) or on a separate piece of paper when such book or paper is left in the creditor’ 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.

One anna

2.

Administration-bond including a bond given under section 256 of the Indian Succession Act, 1865, section 6 of the Government Saving Banks Act, 1873, section 78 of the Probate and Administration Act, 1881, or section 9 or section 10 of the Succession Certificate Act, 1889-

(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 … Five 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.

Advocate, see entry as an Advocate (No. 30)Ten rupees

4.

Affidavit including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing.One rupee EXEMPTIONS Affidavit or declaration in writing when made

102[(a) as a condition of enrolment under the 103Indian Army Act, 1911 104[(or the 105Indian Air Force Act, 1932)];]

(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 persons to receive any pension or charitable allowance. 106[5.Agreement or Memorandum of Agreement (a) if relating to the sale of a bill of exchange;Two annas (b) if relating to the sale of a government security or share in an incorporated company or other body corporate;Subject to a maximum of ten rupees, one anna for every Rs. 10,000 or part thereof of the value of the security or share (c) if not otherwise provided forEight annas 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. 43;

(b) made in the form of tenders to the Central Government for or relating to any loan;

107[* * *]

Agreement to lease: See Lease (No. 35).

108[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 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 instrument evidencing the agreement;The same duty as a Bill of Exchange [No. 13(b)] for the amount secured (b) if such loan or debt is repayable not more than three months from the date of such instrument.Half the duty payable on Bill of Exchange [No. 13(b)] for the amount secured EXEMPTION Instrument of pawn or pledge of goods if unattested.]

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.Fifteen rupees

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. 15) for such amount (b) in any other case.Five 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 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, not being Articles of clerkship (No. 11).Five rupees

EXEMPTION

Instruments of apprenticeship executed by a magistrate under the 109Apprentices Act, 1850, or by which a person is apprenticed by or at the charge of any public charity.

10.

Articles of association of a companyTwenty-five rupees EXEMPTION Articles of any association not formed for profit and registered under section 26 of the 110Indian Companies Act, 1882.

See also Memorandum of Association of a Company (No. 39).

11.

Articles of clerkship or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court.

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

Attorney. See Entry as an attorney (No. 30), and Power of-attorney (No. 48).

Authority to adopt. See Adoption-deed (No. 3).Two hundred and fifty rupees

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- (a) where the amount of -value of the property to The same duty as a bond which the award relates as set forth in such award does (No. 15) for such amount not exceed Rs.1,000;The same duty as a bond (No. 15) for such amount (b) in any other caseFive rupees EXEMPTION Award under the 111Bombay District Municipal Act, 1873, section 81, or the Bombay Hereditary Offices Act, 1874, section 18.

13.

Bill of exchange [as defined by s. 2(2) 112[***], not being a bond, bank-note or currency note-

113[* * *]

114[(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;One rupee 115[twenty-five naye paise] if it exceeds Rs. 500 but does not exceed Rs. 1,000;Two rupees 116[fifty naye paise] and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000;Two rupees 116[fifty naye paise] (ii) where payable more than three months but not more than six months after date or sight- if the amount of the bill or note does not exceed Rs. 500;Two rupees 116[fifty naye paise] 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;Five rupees

Five rupees (iii) where payable more than six months but not more than nine months after date or sight- if the amount of the bill or note does not exceed Rs. 500;Three rupees 117[seventy-five naye paise] if it exceeds Rs. 500 but does not exceed Rs. 1,000;Seven rupees 116[fifty naye paise] and for every additional Rs. 1,000 or part thereof in exceeds of Rs. 1,000;Seven rupees 116[fifty naye paise] (iv) where payable more than nine months but not more than one year after date or sight- if the amount of

the bill or note does not exceed Rs. 500;Five rupees if it exceeds Rs. 500 but does not exceed Rs. 1,000Ten rupees and for every additional Rs. 1,000 or part thereof in exceeds of Rs. 1,000;Ten rupees (c) where payable at more than 1 year after date or sight-

if the amount of the bill or note does not exceed Rs. 500;

if it exceed 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;Ten rupees

Twenty rupees.

Twenty rupees

14.

Bill of lading (including a through bill of lading).118[Two rupees]N.B.-If a bill of lading drawn in parts, the proper stamp therefor must be borne by each one of the set EXEMPTIONS (a) Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the 119Indian Ports Act, 1889, and are to be delivered at another place within the limits of the same port.

(b) Bill of lading when executed out of 120[India].

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- where the amount or value secured does not exceed Rs. 10

where it exceeds Rs. 10 and does not exceed Rs. 50Two annas

Four annas DoDoDo50100200dododo100200300Eight annasOne RupeeOne Rupee eight annas DoDo

DoDo

DoDo

Do300400

500600

700800

900dodo

dodo

dodo

do400500

600700

800900

1000Two rupeesTwo rupees eighty annasThree rupeesThree rupees eighty annasFour rupeesFour rupees eighty annasFive rupees and for every Rs. 500 or part thereof in exceeds of Rs. 1,000Two rupees eighty annas 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, section 99, for the due performance of their duties under that Act;

(b) 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.

16.

Bottomry bond, that is to say, any instrument whereby the master of a seagoing ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage.The same duty as a Bond (No. 15) for the same amount

17

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. 55), Revocation of settlement (No. 58B), Surrender of lease (No. 61), Revocation of Trust (No. 64B)Five rupees

18.

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 a Civil or Revenue Court, or Collector or other Revenue Officer-

(a) where the purchase-money does not exceed Rs.10;Two annas (b) where the purchase-money exceeds Rs. 10 but does not exceed Rs. 25;

(c) in any other caseFour annasSame duty as a conveyance (No. 23) for a consideration equal to the amount of the purchase-money only

19.

Certificate or other document, evidencing the right or title of the holder thereof, or any other person, 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.

See also Letter of allotment of shares (No. 36)121[Two annas]

20.

Charter-party, that is to say, any instrument (except an agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not.

122[* * *]One rupee

22.

Composition-deed, that is to say, any instrument executed by a debtor whereby he 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 debtor’s business, under the supervision of inspectors or under letters of license, for the benefit of his creditors.Ten rupees

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.Eight annas where it exceeds Rs. 50 but does not exceed Rs. 100One rupee

DoDoDoDoDoDoDoDoDo

100200300400500600700800900

dododododododo

dodo

2003004005006007008009001000

Two rupeesThree rupeesFour rupeesFive rupeesSix rupeesSeven rupeesEight rupeesNine rupeesTen rupees and for every Rs. 500 or part thereof in excess of Rs. 1,000Five rupees EXEMPTION Assignment of copyright by entry made under 123the Indian Copyright Act, 1847, section 5.

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 Eight annas the duty with which it was chargeable does not exceed one rupee;Eighty annas (ii) in any other case.One rupee 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.

124[(b) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, 125[divorces], deaths or burials].

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 instrument is chargeable does not exceed one rupee;

(b) in any other case.The same duty as is payable on the original

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

26.

Customs-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.Five rupees

126[27.

Debenture (where a mortgage debenture or not), being a marketable security transferable-

(a) by endorsement or by a separate instrument of transfer- where the amount or value does not exceed Rs. 10;

where it exceeds Rs. 10 and does not exceed Rs. 50127[Twenty naye paise]

128[Forty naye paise]

Do

50

do

100

117[Seventy five naye paise]

Do

100

do

200

One rupee 116[fifty naye paise]

Do

200

do

300

Two rupees 115[twenty-five naye paise]

Do

Do

300

400

do

do

400

500

Three rupeesThree rupees 117[Seventy five naye paise]

Do

500

do

600

Four rupees 116[fifty naye paise]

Do

600

do

700

Five rupees 115[twenty five naye paise]

Do

Do

700

800

do

do

800

900

Six rupeesSix rupees 117[Seventy five naye paise]

Do

900

do

1000

Seven Rs. 116[fifty naye paise] and for every Rs. 500 or part thereof in excess of Rs. 1,000Three rupees117[seventy five naye paise (b) by delivery

where amount or value of the consideration for such debenture as set forth therein does not exceed Rs. 50;117[Seventy-five naye paise] where it exceeds Rs. 50 but does not exceed Rs. 100One rupee 116[fifty naye paise] Do

Do100

200do

do200

300Three rupees

Four rupees 116[fifty naye paise] Do

Do300

400do

do400

500Six rupees

Seven rupees 129[fifty naye paise] Do

Do500

600do

do600

700Nine rupees

Ten rupees 129[fifty naye paise] Do

Do700

800do

do800

900Twelve rupees

Thirteen rupees 129[fifty naye paise] Do900do1000Fifteen rupees and for every Rs. 500 or part thereof in excess of Rs.1,000Seven rupees 129[fifty naye paise] Explanation : The term “Debenture” includes any interest coupons attached thereto but the amount of such coupons shall not be included in estimating the duty. EXEMPTION A 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 debentures 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 debentures so issued are expressed to be issued in terms of the said mortgage-deed]. Declaration of any trust. See Trust (No. 64).

28.

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 warehouse 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 twenty rupees.

Deposit of title-deeds. 130[See agreement relating to deposit of title-deeds, pawn or pledge (no. 6)]

Dissolution of partnership. See Partnership (No. 46)One anna

29.

Divorce-Instrument of, that is to say, any instrument One rupee by which any person effects the dissolution of his marriage

Dower-Instrument of. See Settlement (No. 58)One rupee Duplicate. See Counterpart (No. 25)

30.

Entry as an advocate, vakil or attorney on the roll of any High Court 131[under the Indian Bar Councils Act, 1926, or] in exercise of powers conferred on such court by Letters Patent or by the 132Legal Practitioners Act, 1884- (a) in the case of an Advocate or vakil

(b) in the case of an AttorneyFive hundred rupeesTwo hundred and fifty rupees EXEMPTION Entry of an advocate, vakil or attorney on the roll of any High Court when he has, previously been enrolled in a High Court.

133[* * *]

31.

Exchange of property-Instrument ofThe same duty as a Conveyance (No. 23) for a consideration equal to the value of the property of greatest 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 mortgaged property- (a) when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is, with possession)

(b) when such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, without possession)-The same duty as a conveyance No. 23) for a consideration equal to the amount of the further charge secured by such instrument (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 mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge (ii) if possession is not so givenThe 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)

Hiring agreements or agreement for service. See Agreement (No. 5)The same duty as a Conveyance (No. 23) for a consideration equal to the value of the property as set forth in such instrument

34.

Indemnity-bond

Inspectorship-deed. See Composition-deed (No. 22).

Insurance. see Policy of Insurance (No. 47).The same duty as a Security-Bond (No. 57) for the same amount

35.

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;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 three years;

(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;The same duty as a Bond (No.15) 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 the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued too long (v) where the lease purports to be in perpetuity;The same duty as a Conveyance (No. 23) 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 (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 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

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 valorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed eight annas EXEMPTIONS (a) 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 term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.

134[* * *]

36.

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. 19).135[Two annas]

37.

Letter of credit, that is to say, any instrument by which one person authorizes another to give credit to the person in whose favor it is drawn.136[Two Rupees] Letter of guarantee, See Agreement (No. 5)

38.

Letter of license, 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.Ten rupees

39.

Memorandum of association of a company-

(a) if accompanied by articles of association under section 37 of the 137[Indian Companies Act, 1882];Fifteen rupees (b) if not so accompaniedForty rupees EXEMPTION

Memorandum of any association not formed for profit and registered under section 26 of the 137[Indian Companies Act, 1882].

40.

Mortgage-deed, not being 138[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)- (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;The same duty as a Conveyance (No. 23) for a consideration equal to the amount secured by such deed (b) when 139[* * *] 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 theprincipal 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. 1,000The same duty as a Bond (No.15 for the amount secured by such deed

Eight annas

Eight annas EXEMPTIONS (1) Instrument, executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists’ Loans Act, 1884, or by their sureties as security for the repayment of such advances.

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

140[* * *]

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;One anna 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 141[eighteen months], for the date of the instrument-One anna for every sum secured not exceeding Rs. 100;

and for every Rs. 100 or part thereof secured in excess of Rs. 100.142[Two annas]

142[Two annas]

42.

Notarial act, that is to say, any instrument, endorsement, note, attestation, certificate or entry 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.

See also Protest of bill or note (No. 50).One rupee

143[43.

Note of 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.Two annasSubject to a maximum of ten rupees, one anna for every Rs. 10,000 or part thereof of the value of the stock or security]

44.

Note of protest by the master of a ship.

See also Protest by the master of a ship (No. 51)Eight annas Order for the payment of money

See Bill of exchange (No. 13)

45.

Partition-Instrument of [as defined by s. 2(15)].The same duty as a Bond (No. 15) 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, 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 severalty 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 eight annas;

(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, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed eight annas.

46.

Partnership- A-Instrument of- (a) where the capital of the partnership does not exceed Rs.500;Two rupees eight annas (b) in any other caseTen rupees

B-Dissolution of

Five rupees 144[Pawn or pledge. see agreement relating to deposit of title-deeds, pawn or pledge (No. 6).]

47.

Policy of insurance-

145[A-Sea insurance (See section 7)

If drawn singlyIf drawn in duplicate, for each part (1) for or upon any voyage-

(i) where the premium or consideration does not exceed the rate of 146[* * *] one-eight per centum of the amount insured by the policy;

(ii) in any other case, in respect of every full sum of 149[one thousand five hundred rupees] and also any fractional part of 149[one thousand five hundred rupees] insured by the policy;147[Ten naye paise]

147[Ten naye paise]148[Five naye paise]

148[Five naye paise]

(2)

for time-

(iii) in respect of every full sum of one thousand rupees and also any fractional part of one thousand rupees insured by the policy- where the insurance shall be made for any time not exceeding six months;150[Fifteen naye paise]151[Ten naye paise] where the insurance shall be made for any time exceeding six months and not exceeding twelve months.

B-153[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]-152[Twenty five naye paise]150[Fifteen naye paise]

(1)

(2)

in respect of an original policy-

(i) when the sum insured does not exceed Rs. 5,000;

(ii) in any other case

and

in respect of each receipt for any payment of a premium on any renewal of an original policy.116[Fifty naye paise]

One rupee

One-half of the duty payable in respect of the original policy in addition to the amount, if any chargeable under No. 53.]

C.

(a)

Accident and sickness insurance-

against railway accident, valid for a single journey only.

Explanation: When issued to a passenger traveling by the intermediate or the third class in any railway;151[Ten naye paise]

(b)

in any other case-for the maximum amount which may become payable150[Fifteen naye paise] in the case of any single accident or sickness where such amount does not exceed Rs. 1,000 and also where

such amount exceeds Rs. 1,000 for every Rs. 1,000 or part thereof.161[PROVIDED that, in case of a policy of insurance against death by accident when the annual premium payable does not exceed 154[Rs. 2.50] per Rs. 1,000, the duty on such instrument shall be 163[ten naye paise] for every Rs. 1,000 or part thereof of the maximum amount which may become payable under it.

155[CC.

Insurance by way of indemnity against liability to pay damages on account of accident to workmen employed by or under the insurer or against liability to pay compensation under the Workmen’s Compensation Act, 1923, for every Rs. 100 or part thereof payable as premium.163[Ten naye paise] If drawn singlyIf drawn in duplicate, for each part

161[D.

Life insurance 156[or group insurance of other insurance] not specifically provided for, except such a re-insurance, as is described in Division E of this article-

(i) for every sum insured not exceeding Rs. 250;150[Fifteen naye paise]163[Ten naye paise] (ii) for every sum insured exceeding Rs. 250 but not exceeding Rs. 500;115[Twenty five naye paise]150[Fifteen naye paise] (iii) for every sum insured exceeding Rs. 500 but not exceeding Rs. 1,000 and also for every Rs. 1,000 or part thereof in excess of Rs. 1,000.128[Forty naye paise]127[Twenty naye paise] 157[N.B.-If a policy of group Insurance is renewed or otherwise modified whereby the sum insured exceeds the sum previously insured on which stamp-duty has been paid, the proper stamp must be borne on the excess sum so insured.] Explanation Policies of life-insurance granted by the Director General of Post-Offices in accordance with rules for Postal life Insurance issued under the authority of the Central Government.]

E.

Re-insurance by an insurance company, which has granted a Policy 158[of the nature specified in Division A or Division B 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.One quarter of the duty payable in respect of the original insurance but not less than 173[ten naye paise] or more than one rupee: 159[PROVIDED that if the total amount of duty payable is not a multiple of five naye paise, the total amount shall be rounded off to the next higher multiple of five naye paise.] GENERAL EXEMPTION

Letter of cover or 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 thereunder, nor shall it be available for any purpose, except to compel the delivery of the policy therein mentioned.

48.

Power of attorney as defined by section 2(21), not being a Proxy (No. 52) (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 more such documents;Eight annas (b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882;Eight annas (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a);One rupee (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally;Five rupees (e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;Ten rupees (f) when given for consideration and authorizing the attorney to sell any immovable property;The same duty as a Conveyance (No. 23) for the amount of the consideration (g) in any other caseOne rupee for each person authorized

N.B.-The term “registration” includes every operation incidental to registration under the 160Indian Registration Act, 1877] Explanation : For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person.

161[49.

Promissory note [as defined by section 2(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.177[Ten naye paise]

150[Fifteen naye paise]

115[Twenty-five naye paise] (b) when payable otherwise than on demand.The same duty as a bill of Exchange (No. 13) for the same amount payable otherwise than on demand.]

50.

Protest of 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 dishonor of a Bill of Exchange or promissory note.One rupee

51.

Protest by the master of a ship, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses of the calculation of averages, and every declaration in writing made by him against the chatterers 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).

52.

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 an 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.162[Thirty paise]

53.

RECEIPT [as defined by section 2(23)] for any money or other property the amount or value of which exceeds 164[five hundred rupees.]163[One rupee] EXEMPTIONS

Receipt- (a) endorsed on or contained in any instrument duly stamped. 165[or any instrument exempted] under the proviso to section 3 (instruments executed on behalf of the government) 166[or any cheque or bill of exchange payable on demand] acknowledging the receipt of the consideration money. Interest or annuity or 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, or 167[in the States of Madras, Bombay and Andhra]168[as they existed immediately before the 1st November, 1956] of Inam lands;

(d) for pay or allowances by non-commissioned 169[or petty] officers, 170[soldiers, 169[sailors] or airmen] of 171[Indian military, 169[naval] or air forces], 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 169[ or petty] officer, 170[soldier,169[sailor] or airman], of 172[any of the said forces], and serving in such capacity;

(f) for pensions or allowances by persons, receiving such pensions or allowances in respect of their service as such non-commissioned 169[or petty] officers, 170[soldiers 169[sailors] or airmen], and not serving the government in any other capacity;

(g) given by a headman or lambardar for land-revenue or taxes 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 of, or 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.

173[See also Policy of Insurance [No. 47B(2)]].

54.

Reconveyance of mortgaged property-

(a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000;The same duty as a Conveyance (No. 23) for the amount of such consideration as set forth in; the reconveyance (b) in any other caseTen rupees

55.

Release, that is to say, any instrument 144[(not being such a release as is provided for by section 23A)] 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;The same duty as a Bond (No. 15) for such amount or value as set forth in the release (b) in any other caseFive rupees

56.

Respondentia bond, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.The same duty as a Bond (No. 15) for the amount of the loan secured 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 Bond (No. 15) for the amount secured (b) in any other caseFive rupees EXEMPTIONS

Bond or other instrument, when executed- (a) by headmen 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) 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;

(c) under No. 3A of the rules made by the 174[State Government] under section 70 of the Bombay Irrigation Act, 1879.

(d) executed by persons taking advances under the Land Improvement Loans Act, 1883, or the Agriculturists’ Loans Act, 1884, or by their sureties, as security for the repayment of suchadvances;

(e) executed by officers of 175[the 176[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.

Settlement-

A.-Instrument of (including a deed of dower).The same duty as a Bond (No.15) 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 eight annas. EXEMPTION (a) Deed of dower executed on the occasion of a marriage between Muhammadans.

177[* * *] B.-Revocation of-

See also Trust (No. 64).The same duty as a Bond (No.15) for a sum equal to the amount or value of the property concerned as set forth in the Instrument of Revocation but not exceeding ten rupees

59.

Share warrants, to bearer issued under the 178[Indian Companies Act, 1882].179[One and a half times] duty payable on a Conveyance (No. 23) for a consideration equal to the nominal amount of the shares specified in the warrant EXEMPTION Share warrant when issued by a company in pursuance of the Indian Companies Act, 1882, section 30, to have effect only upon payment, as composition for that duty, to the Collector of Stamp-revenue, of-

(a) 180[One and a half] per centum 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 180[one and a half] per centum of the additional capital so issued.

Scrip. See Certificate (No. 19).

60.

Shipping Order for or relating to the conveyance of goods on board of any vessel.One anna

61.

Surrender of lease-

(a) when the duty with which the lease is chargeable does not exceed five rupees.

(b) in any other caseThe duty with which such lease is chargeable

Five rupees EXEMPTION

Surrender of lease, when such lease is exempted from duty.

62.

Transfer (whether with or without consideration)-

157[(a) of shares in an incorporated company or other body corporate;117[Seventy-five naye paise] for every hundred rupees or part thereof of the value of the share] (b) of debentures, being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8;181[One-half] of the duty payable on a conveyance (No. 23) for a consideration equal to the face amount of the debentures (c) of any interest secured by a bond, mortgage-deed or policy of insurance,- (i) if the duty on such bond, mortgage-deed or policy does not exceed five rupees;

(ii) in any other case

(d) of any property under the 182Administrator General’s Act, 1874, section 31;The duty with which such bond, mortgage-deed or policy of insurance is chargeable

Five rupees

Ten rupees (e) of any trust-property without consideration from one trustee to another trustee or from a trustee to a beneficiaryFive rupees or such smaller amount as may be chargeable under clauses (a) to (c) of this Article] EXEMPTIONS

Transfers by endorsement- (a) of a bill of exchange, cheque or promissory note;

(b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods;

(c) of a policy of insurance;

(d) of securities of the Central Government. See also section 8.

63.

Transfer of lease by way of assignment and not by way of under-lease.The same duty as a Conveyance (No. 23) for a consideration equal to the amount of the consideration for the transfer EXEMPTION

Transfer of any lease exempt from duty.

64.

Trust-

A.-DECLARATION OF-of, or concerning, any property when made by any writing not being a WILL.The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set forth in the instrument but not exceeding fifteen rupees B.- Revocation of – or, concerning, any property when made by any instrument other than a WILL.

See also Settlement (No. 58)

Valuation. see appraisement (No. 8).

Vakil. see entry as a vakil (No. 30).The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set forth in the instrument but not exceeding ten rupees

65.

Warrant for goods, that is to say, any instruments 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 dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.Four annas

REGISTRATION ACT, 1908

PART I : PRELIMINARY

1. Short title, extent and commencement(1) This Act may be called the 1[***] Registration Act, 1908.

2[(2) It extends to the whole of India except the State of Jammu and Kashmir:

PROVIDED that the State Government may exclude any district or tracts of country from its operation.]

(3) It shall come into force on the first day of January, 1909.

2. DefinitionsIn this Act, unless there is anything repugnant in the subject or context-

(1) "addition" means the place of residence, and the profession, trade, rank and title, (if any) of a person described, and, in the case of 3[an Indian], 4[***] his father's name, or where he is usually described as the son of his mother, then his mother's name;

(2) "book" includes a portion of a book and also any number of sheets connected together with a view of forming a book or portion of a book;

(3) "district" and "sub-district" respectively means a district and sub-district formed under this Act;

(4) "District Court" includes the High Court in its ordinary original civil jurisdiction;

(5) "endorsement" and "endorsed" include and apply to an entry in writing by a registering officer on a rider or covering slip to any document tendered for registration under this Act;

(6) "immovable property" includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of land, and things attached to the earth or permanently fastened to anything which is attached to the earth, but not standing timber, growing crops nor grass;

5[(6A) "India" means the territory of India excluding the State of Jammu and Kashmir;]

(7) "lease" includes a counterpart, kabuliyat, an undertaking to cultivate or occupy, and an agreement to lease;

(8) "minor" means a person who, according to the personal law to which he is subject, has not attained majority;

(9) "movable property" includes standing timber, growing crops and grass, fruit upon and juice in trees, and property of every other description, except immovable property; and

(10) "representative" includes the guardian of a minor and the committee or other legal curator of a lunatic or idiot.

PART II : OF THE REGISTRATION-ESTABLISHMENT

3. Inspector-General of Registration(1) The State Government shall appoint an officer to be the Inspector-General of Registration for the territories subject to such government:

PROVIDED that the State Government may, instead of making such appointment, direct that all or any of the powers and duties hereinafter conferred and imposed upon the Inspector-General shall be exercised and performed by such officer or officers, and within such local limits, as the State Government appoints in this behalf.

(2) Any Inspector-General may hold simultaneously any other office under the Government.

4. 6[Branch Inspector-General of Sindh]5. Districts and sub-districts(1) For the purposes of this Act, the State Government shall form districts and sub-districts, and shall prescribe, and may alter, the limits of such district and sub-districts.

(2) The districts and sub-districts formed under this section, together with the limits thereof, and every alteration of such limits, shall be notified in the Official Gazette.

(3) Every such alteration shall take effect on such day after the date of the notification as is therein mentioned.

6. Registrars and Sub-RegistrarsThe State Government may appoint such persons, whether public officers or not, as it thinks proper, to be Registrars of the several districts, and to be Sub-Registrar of the several sub-districts, formed as aforesaid, respectively.

7. Offices of Registrar and Sub-Registrar(1) The State Government shall establish in every district and office to be styled the office of the Registrar and in every sub-district an office or offices to be styled the office of the Sub-Registrar or the offices of the Joint Sub-Registrars.

(2) The State Government may amalgamate with any office of a Registrar any office of a Sub-Registrar subordinate to such Registrar, and may authorise any Sub-Registrar whose office has been so amalgamated to exercise and perform, in addition to his own powers and duties, all or any of the powers and duties of the Registrar to whom he is subordinate:

PROVIDED that no such authorisation shall enable a Sub-Registrar to hear an appeal against an order passed by himself under this Act.

8. Inspectors of Registration offices(1) The State Government may also appoint officers, to be called Inspectors of Registration offices, and may prescribe the duties of such officers.

(2) Every such Inspector shall be subordinate to the Inspector-General.

9. 7[Military cantonments may be declared sub-districts or districts]10. Absence of Registrar or vacancy in his office(1) When any Registrar, other than the Registrar of a district including a Presidency-town, is absent otherwise than on duty in his district, or when his office is temporarily vacant, any person whom the Inspector-General appoints in this behalf, or, in default of such appointment, the Judge of the District Court within the local limits of whose jurisdiction the Registrar's office is situate, shall be the Registrar during such absence or until the State Government fills up the vacancy.

(2) When the Registrar of a district including a Presidency-town is absent otherwise than on duty in his district, or when his office is temporarily vacant, any person whom the Inspector-General appoints in this behalf shall be the Registrar during such absence, or until the State Government fills up the vacancy.

11. Absence of Registrar on duty in his districtWhen any Registrar is absent from his office on duty in his district, he may appoint any Sub-Registrar or other person in his district to perform, during such absence, all the duties of a Registrar except those mentioned in sections 68 and 72.

12. Absence of Sub-Registrar or vacancy in his office.When any Sub-Registrar is absent, or when his office is temporarily vacant, any person whom the Registrar of the district appoints in this behalf shall be Sub-Registrar during such absence, or until 8[the vacancy is filled up].

13. Report to State Government of appointments under sections 10, 11 and 12(1) 9[***] All appointments made under section 10, section 11 or section 12 shall be reported to the State Government by the Inspector-General.

(2) Such report shall be either special or general, as the State Government directs.

10[***]

14. Establishments of registering officers11[***]

(2) The State Government may allow proper establishments for the several offices under this Act.

15. Seal of registering officersThe several Registrars and Sub-Registrars shall use a seal bearing the following inscription in English and in such other language as the State Government directs:

"The seal of the Registrar (or of the Sub-Registrar) of".

16. Register-books and fire-proof boxes(1) The State Government shall provide for the office of every registering officer the books necessary for the purposes of this Act.

(2) The books so provided shall contain the forms from time to time prescribed by the Inspector-General, with the sanction of the State Government, and the pages of such books shall be consecutively numbered in print, and the number of pages in each book shall be certified on the title-page by the officer by whom such books are issued.

(3) The State Government shall supply the office of every Registrar with a fire-proof box, and shall in each district make suitable provision for the safe custody of the records connected with the registration of documents in such district.

PART III : OF REGISTRABLE DOCUMENTS

17. Documents of which registration is compulsory(1) The following documents shall be registered, if the property to which they relate is situate in a district in which, and if they have been executed on or after the date on which, Act No. XVI of 1864, or the Indian Registration Act, 1866, or the Indian Registration Act, 1871, or the Indian Registration Act, 1877 or this Act came or comes into force, namely:-

(a) instruments of gift of immovable property;

(b) other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees, and upwards, to or in immovable property;

(c) non-testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest; and

(d) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent;

12[(e) non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property:]

PROVIDED that the State Government may, by order published in the Official Gazette, exempt from the operation of this sub-section any leases executed in any district, or part of a district, the terms granted by which do not exceed five years and the annual rent reserved by which do not exceed fifty rupees.

(2) Nothing in clauses (b) and (c) of sub-section (1) applies to-

(i) any composition-deed; or

(ii) any instrument relating to shares in a joint Stock Company, notwithstanding that the assets of such company consist in whole or in part of immovable property; or

(iii) any debenture issued by any such company and not creating, declaring, assigning, limiting or extinguishing any right, title or interest, to or in immovable property except insofar as it entitles the holder to the security afforded by a registered instrument whereby the company has mortgaged, conveyed or otherwise transferred the whole or part of its immovable property or any interest therein to trustees upon trust for the benefit of the holders of such debentures; or

(iv) any endorsement upon or transfer of any debenture issued by any such company; or

(v) any document not itself creating, declaring, assigning, limiting or extinguishing any right, title or interest of the value of one hundred rupees and upwards to or in immovable property, but merely creating a right to obtain another document which will, when executed, create, declare, assign, limit or extinguish any such right, title or interest; or

(vi) any decree or order of a court 13[except a decree or order expressed to be made on a compromise and comprising immovable property other than that which is the subject-matter of the suit or proceeding;] or

(vii) any grant of immovable property by government; or

(viii) any instrument of partition made by a revenue-officer; or

(ix) any order granting a loan or instrument of collateral security granted under the Land Improvement Act, 1871, or the Land Improvement Loans Act, 1883; or

(x) any order granting a loan under the Agriculturists Loans Act, 1884, or instrument for securing the repayment of a loan made under that Act; or

14[(xa) any order made under the Charitable Endowments Act, 1890, (6 of 1890) vesting any property in a Treasurer of Charitable Endowments or divesting any such treasurer of any property; or]

(xi) any endorsement on a mortgage-deed acknowledging the payment of the whole or any part of the mortgage-money, and any other receipt for payment of money due under a mortgage when the receipt does not purport to extinguish the mortgage; or

(xii) any certificate of sale granted to the purchaser of any property sold by public auction by a civil or revenue-officer.

15[Explanation: A document purporting or operating to effect a contract for the sale of immovable property shall not be deemed to require or ever to have required registration by reason only of the fact that such document contains a recital of the payment of any earnest money or of the whole or any part of the purchase money.]

(3) Authorities to adopt a son, executed after the 1st day of January, 1872, and not conferred by a will, shall also be registered.

18. Documents of which registration is optionalAny of the following documents may be registered under this Act, namely:-

(a) instruments (other than instruments of gift and wills) which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred rupees, to or in immovable property;

(b) instruments acknowledging the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest;

(c) leases of immovable property for any term not exceeding one year, and leases exempted under section 17;

16[(cc) instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred rupees, to or in immovable property;]

(d) instruments (other than wills) which purport or operate to create, declare, assign, limit or extinguish any right, title or interest to or in movable property;

(e) wills; and

(f) all other documents not required by section 17 to be registered.

19. Documents in language not understood by registering officerIf any document duly presented for registration be in a language which the registering officer does not understand, and which is not commonly used in the district, he shall refuse to register the document, unless it be accompanied by a true translation into a language commonly used in the district and also by a true copy.

20. Documents containing interlineations, blanks, erasures or alterations(1) The registering officer may in his discretion refuses to accept for registration any document in which any interlineation, blank, erasure or alteration appears, unless the persons executing the document attest with their signatures or initials such interlineation, blank, erasure or alteration.

(2) If the registering officer registers any such document, he shall, at the time of registering the same, make a note in the register of such interlineation, blank, erasure or alteration.

21. Description of property and maps or plans(1) No non-testamentary document relating to immovable property shall be accepted for registration unless it contains a description of such property sufficient to identify the same.

(2) Houses in towns shall be described as situate on the north or other side of the street or road (which should be specified) to which they front, and by their existing and former occupancies, and by their numbers if the houses in such street or road are numbered.

(3) Other houses and land shall be described by their name, if any, and as being the territorial division in which they are situate, and by their superficial contents, the roads and other properties on which they abut, and their existing occupancies, and also, whenever it is practicable, by reference to a government map or survey.

(4) No non-testamentary document containing a map or plan of any property comprised therein shall be accepted for registration unless it is accompanied by a true copy of the map or plan, or, in case such property is situate in several districts, by such number of true copies of the map or plans as are equal to the number of such districts.

22. Description of houses and land by reference to government maps of surveys(1) Where it is, in the opinion of the State Government, practicable to describe houses, not being houses in towns, and lands by reference to a government map or survey, the State Government may, by rule made under this Act, require that such houses and lands as aforesaid shall, for the purposes of section 21, be so described.

(2) Save as otherwise provided by any rule made under sub-section (1), failure to comply with the provisions of section 21, sub-section (2) or sub-section (3), shall not disentitle a document to be registered if the description of the property to which it relates is sufficient to identify that property.

PART IV : OF THE TIME OF PRESENTATION

23. Time for presenting documentsSubject to the provisions contained in sections 24, 25 and 26, no document other than a will shall be accepted for registration unless presented for that purpose to the proper officer within four months from the date of its execution:

PROVIDED that a copy of a decree or order may be presented within four months from the date on which the decree or order was made or, where it is appealable, within four months from the day on which it becomes final.

17[23A. Re-registration of certain documentsNotwithstanding anything to the contrary contained in this Act, if in any case a document requiring registration has been accepted for registration by a Registrar or Sub-Registrar from a person not duly empowered to present the same, and has been registered, any person claiming under such document may, within four months from his first becoming aware that the registration of such document is invalid, present such document or cause the same to be presented, in accordance with the provisions of Part VI for re-registration in the office of the Registrar of the district in which the document was originally registered; and upon the Registrar being satisfied that the document was so accepted for registration from a person not duly empowered to present the same, he shall proceed to the re-registration of the document as if it has not been previously registered, and as if such presentation for re-registration was a presentation for registration made within the time allowed therefor under Part IV, and all the provisions of this Act, as to registration of documents, shall apply to such re-registration; and such document, if

duly re-registered in accordance with the provisions of this section, shall be deemed to have been duly registered for all purposes from the date of its original registration:

PROVIDED that, within three months from the twelfth day of September, 1917, any person claiming under a document to which this section applies may present the same or cause the same to be presented for re-registration in accordance with this section, whatever may have been the time when he first became aware that the registration of the document was invalid.]

24. Documents executed by several persons at different timesWhere there are several persons executing a document at different times, such document may be presented for registration and re-registration within four months from the date of each execution.

25. Provision where delay in presentation is unavoidable(1) If ,owing to urgent necessity or unavoidable accident, any document executed, or copy of a decree or order made, in 18[India] is not presented for registration till after the expiration of the time hereinbefore prescribed in that behalf, the Registrar, in cases where the delay in presentation does not exceed four months, may direct that, on payment of a fine not exceeding ten times the amount of the proper registration-fee, such document shall be accepted for registration.

(2) Any application for such direction may be lodged with Sub-Registrar, who shall forthwith forward it to the Registrar to whom he is subordinate.

26. Documents executed out of IndiaWhen a document purporting to have been executed by all or any of the parties out of 18[India] is not presented for registration till after the expiration of the time hereinbefore prescribed in that behalf, the registering officer, if satisfied-

(a) that the instrument was so executed, and

(b) that it has been presented for registration within four months after its arrival in 18[India]

may, on payment of the proper registration-fee, accept such document for registration.

27. Wills may be presented or deposited at any timeA will may at any time be presented for registration or deposited in manner hereinafter provided.

PART V : OF THE PLACE OF REGISTRATION

28. Place for registering documents relating to landSave as in this Part otherwise provided, every document mentioned in section 17, sub-section (1), clauses (a), (b), (c), 19[(d) and (e), section 17, sub-section. (2), insofar as such document affects immovable property, and section 18, clauses (a), (b) 20[(c) and (cc)], shall be presented for registration in the office of a Sub-Registrar within whose sub-district the whole or some portion of the property to which such document relates is situate.

29. Place for registering other documents(1) Every document 21[not being a document referred to in section 28 or a copy of a decree or order], may be presented for registration either in the office of the Sub-Registrar in whose sub-district the document was executed, or in the office of any other Sub-Registrar under the State Government at which all the persons executing and claiming under the document desire the same to be registered.

(2) A copy of a decree or order may be presented for registration in the office of the Sub-Registrar in whose sub-district the original decree or order was made or, where the decree or order does not affect immovable property, in the office of any other Sub-Registrar under the State Government at which all the persons claiming under the decree or order desire the copy to be registered.

30. Registration by Registrars in certain cases(1) Any Registrar may in his discretion receive and register any document which might be registered by any Sub-Registrar subordinate to him.

(2) 22[The Registrar of a district in which a Presidency-Town is included and the Registrar of the Delhi district] 23[***] may receive and register any document referred to in section 28 without regard to the situation in any part of 18[India] of the property to which the document relates.

31. Registration or acceptance for deposit at private residenceIn ordinary cases the registration or deposit of documents under this Act shall be made only at the office of the officer authorised to accept the same for registration or deposit:

PROVIDED that such officer may on special cause being shown attend at the residence of any person desiring to present a document for registration or to deposit a will, and accept for registration or deposit such document or will.

PART VI : OF PRESENTING DOCUMENTS FOR REGISTRATION

32. Persons to present documents for registrationExcept in the cases mentioned in 24[sections 31, 88 and 89], every document to be registered under this Act, whether such registration be compulsory or optional, shall be presented at the proper registration office-

(a) by some person executing or claiming under the same, or, in the case of a copy of a decree or order, claiming under the decree or order, or

(b) by the representative or assignee of such a person, or

(c) by the agent of such a person, representative or assign, duly authorised by power-of-attorney executed and authenticated in manner hereinafter mentioned.

33. Power-of-attorney recognisable for purposes of section 32(1) For the purposes of section 32, the following powers-of-attorney shall alone be recognised, namely:-

(a) if the principal at the time of executing the power-of-attorney resides in any part of 18[India] in which this Act is for the time being in force, a power-of-attorney executed before and authenticated by the Registrar or Sub-Registrar within whose district or sub-district the principal resides;

(b) if the principal at the time aforesaid 25[resides in any part of India in which this Act is not in force], a power-of-attorney executed before and authenticated by any Magistrate;

(c) if the principal at the time aforesaid does not reside in 18[India], a power-of-attorney executed before and authenticated by Notary Public, or any court, Judge, Magistrate, 26[Indian] Consul or vice-consul, or representative 27[***] of the Central Government:

PROVIDED that the following persons shall not be required to attend at any registration-office or court for the purpose of executing any such power-of-attorney as is mentioned in clauses (a) and (b) of this section, namely-

(i) persons who by reason of bodily infirmity are unable without risk or serious inconvenience so to attend;

(ii) persons who are in jail under civil or criminal process; and

(iii) persons exempt by law from personal appearance in court.

5[Explanation: In this sub-section "India" means India, as defined in clause (28) of section 3 of the General Clauses Act, 1897.]

(2) In the case of every such person the Registrar or Sub-Registrar or Magistrate, as the case may be, if satisfied that the power-of-attorney has been voluntarily executed by the person purporting to be the principal, may attest the same without requiring his personal attendance at the office or court aforesaid.

(3) To obtain evidence as to the voluntary nature of the execution, the Registrar or Sub-Registrar or Magistrate may either himself go to the house of the person purporting to be the principal, or to the jail in which he is confined, and examine him, or issue a commission for his examination.

(4) Any power-of-attorney mentioned in this section may be proved by the production of it without further proof when it purports on the face of it to have been executed before and authenticated by the person or court hereinbefore mentioned in that behalf.

34. Enquiry before registration by registering officer(1) Subject to the provisions contained in this Part and in sections 41, 43, 45, 69, 75, 77, 88 and 89, no document shall be registered under this Act, unless the person executing such document, or their representatives, assigns or agents authorised as aforesaid, appear before the registering officer within the time allowed for presentation under sections 23, 24, 25 and 26:

PROVIDED that, if owing to urgent necessity or unavoidable accident all such persons do not so appear, the Registrar, in cases where the delay in appearing does not exceed four months, may direct that on

payment of a fine not exceeding ten times the amount of the proper registration fee, in addition to the fine, if any, payable under section 25, the document may be registered.

(2) Appearances under sub-section (l) may be simultaneous or at different times.

(3) The registering officer shall thereupon-

(a) enquire whether or not such document was executed by the person by whom it purports to have been executed;

(b) satisfy himself as to the identity of the persons appearing before him and alleging that they have executed the document; and

(c) in the case of any person appearing as a representative, assignee or agent, satisfy himself of the right of such person so to appear.

(4) Any application for a direction under the proviso to sub-section (1) may be lodged with a Sub-Registrar, who shall forthwith forward it to the Registrar to whom he is subordinate.

(5) Nothing in this section applies to copies of decrees or orders.

35. Procedure on admission and denial of execution respectively(1)(a) If all the persons executing the document appear personally before the registering officer and are personally known to him, or if he be otherwise satisfied that they are the persons they represent themselves to be, and if they all admit the execution of the document, or

(b) If in the case of any person appearing by a representative, assignee or agent, such representative, assignee or agent admits the execution, or

(c) If the person executing the document is dead, and his representative or assignee appears before the registering officer and admits the execution,

the registering officer shall register the document as directed in sections 58 to 61, inclusive.

(2) The registering officer may, in order to satisfy himself that the persons appearing before him are the persons they represent themselves to be, or for any other purpose contemplated by this Act, examine any one present in his office.

(3)(a) If any person by whom the document purports to be executed denies its execution, or

(b) if any such person appears to the registering officer to be a minor, an idiot or a lunatic, or

(c) if any person by whom the document purports to be executed is dead, and his representative or assignee denies its execution,

the registering officer shall refuse to register the document as to the person so denying, appearing or dead:

PROVIDED that, where such officer is a Registrar, he shall follow the procedure prescribed in Part XII:

28[PROVIDED FURTHER that the State Government may, by notification in the Official Gazette, declare that any Sub-Registrar named in the notification shall, in respect of documents the execution of which is denied, be deemed to be a Registrar for the purposes of this sub-section and of Part XII. ]

PART VII : OF ENFORCING THE APPEARANCE OF EXECUTANTS AND WITNESSES

36. Procedure where appearance of executant or witness is desiredIf any person presenting any document for registration or claiming under any document, which is capable of being so presented, desires the appearance of any person whose presence or testimony is necessary for the registration of such document, the registering officer may, in his discretion, call upon such officer or court as the State Government directs in this behalf to issue a summons requiring him to appear at the registration-office, either in person or by duly authorised agent, as in the summons may be mentioned, and at a time named therein.

37. Officer or court to issue and cause service of summonsThe officer or court, upon receipt of the peon's fee payable in such cases, shall issue the summons accordingly, and cause it to be served upon the person whose appearance is so required.

38. Persons exempt from appearance at registration office(1) (a) A person who by reason of bodily infirmity is unable without risk or serious inconvenience to appear at the registration-office, or

(b) a person in jail under civil or criminal process, or

(c) persons exempt by law from personal appearance in court, and who would but for the provisions next hereinafter contained be required to appear in person at the registration-office, shall not be required so to appear.

(2) In the case of every such person the registration-officer shall either himself go to the house of such person, or to the hall in which he is confined, and examine him or issue a commission for his examination.

39. Law as to summonses, commissions and witnessesThe law in force for the time being as to summonses, commissions and compelling the attendance of witnesses and for their remuneration in suits before civil courts, shall, save as aforesaid and mutatis mutandis, apply to any summons or commission issued and any person summoned to appear under the provisions of this Act.

PART VIII : OF PRESENTING WILLS AND AUTHORITIES TO ADOPT

40. Persons entitled to present Wills and authorities to adopt(1) The testator, or after his death any person claiming as executor or otherwise under a will, may present it to any Registrar or Sub-Registrar for registration.

(2) The donor, or after his death the donee, of any authority to adopt, or the adoptive son, may present it to any Registrar or Sub-Registrar for registration.

41. Registration of Wills and authorities to adopt(1) A will or an authority to adopt presented for registration by the testator or donor, may be registered in the same manner as any other document.

(2) A will or authority to adopt presented for registration by any other person entitled to present it shall be registered if the registering officer is satisfied-

(a) that the will or authority was executed by the testator or donor, as the case may be;

(b) that the testator or donor is dead; and

(c) that the person presenting the will or authority is, under section 40, entitled to present the same.

PART IX : OF THE DEPOSIT OF WILLS

42. Deposit of WillsAny testator may, either personally or by duly authorised agent, deposit with any Registrar his will in a sealed cover superscribed with the name of the testator and that of his agent (if any) and with a statement of the nature of the document.

43. Procedure on deposit of Wills(1) On receiving such cover, the Registrar, if satisfied that the person presenting the same for deposit is the testator or his agent, shall transcribe in his Register-book No.5 the superscription aforesaid, and shall not in the same book and on the said cover the year, month, day and hour of such presentation and receipt, and the names of any persons who may testify to the identity of the testator or his agent, and any legible inscription which may be on the seal of the cover.

(2) The Registrar shall then place and retain the sealed cover in his fireproof box.

44. Withdrawal of sealed cover deposited under section 42If the testator who has deposited such cover wishes to withdraw it, he may apply, either personally or by duly authorised agent, to the Registrar who holds it in deposit, and such Registrar, if satisfied that the applicant is actually the testator or his agent, shall deliver the cover accordingly.

45. Proceedings on death of depositor(1) If, on the death of a testator who has deposited a sealed cover under section 42, application be made to the Registrar who holds it in deposit to open the same, and if the Registrar is satisfied that the testator is dead, he shall, in the applicant's presence, open the cover, and, at the applicant's expense, cause the contents thereof to be copied into his Book No.3.

(2) When such copy has been made, the Registrar shall re-deposit the original will.

46. Saving of certain enactments and powers of courts(1) Nothing hereinbefore contained shall affect the provisions of section 259 of the Indian Succession Act, 1865, or of section 81 of the Probate and Administration Act, 1881, or the power of any court by order to compel the production of any will.

(2) When any such order is made the Registrar shall, unless the will has been already copied under section 45, open the cover and cause the will to be copied into his Book No.3 and make a notice on such copy that the original has been removed in to court in pursuance of the order aforesaid.

PART X : OF THE EFFECTS OF REGISTRATION AND NON-REGISTRATION

47. Time from which registered document operatesA registered document shall operate from the time from which it would have commenced to operate if no registration thereof had been required or made, and not from the time of its registration.

48. Registered documents relating to property when to take effect against oral agreementsAll non-testamentary documents duly registered under this Act, and relating to any property, whether movable or immovable, shall take effect against any oral agreement or declaration relating to such property, unless where the agreement or declaration has been accompanied or followed by delivery of possession 12[and the same constitutes a valid transfer under any law for the time being in force:

PROVIDED that a mortgage by deposit of title-deeds as defined in section 58 of the Transfer of Property Act, 1882, shall take effect against any mortgage-deed subsequently executed and registered which relates to the same property.

49. Effect of non-registration of documents required to be registeredNo document required by section 17 32[or by any provision of the Transfer of Property Act, 1882] to be registered shall-

(a) affect any immovable property comprised therein, or

(b) confer any power to adopt, or

(c) be received as evidence of any transaction affecting such property or conferring such power, unless it has been registered:

32[PROVIDED that an unregistered document affecting immovable property and required by this Act or the Transfer of Property Act, 1882, to be registered may be received as evidence of a contract in a suit for specific performance under Chapter II of the Specific Relief Act, 1877, or as evidence of part performance of a contract for the purposes of section 53A of the Transfer of Property Act, 1882, or as evidence of any collateral transaction not required to be effected by registered instrument.]

50. Certain registered documents relating to land to take effect against unregistered documents(1) Every document of the kinds mentioned in clauses (a), (b), (c) and (d) of section 17, sub-section (1), and clauses (a) and (b) of section 18, shall, if duly registered, take effect as regards the property

comprised therein, against every unregistered document relating to the same property, and not being a decree or order, whether such unregistered document be of the same nature as the registered document or not.

(2) Nothing in sub-section (1) applies to leases exempted under the proviso to sub-section (1) of section 17 or to any document mentioned in sub-section (2) of the same section, or to any registered document which had not priority under the law in force at the commencement of this Act.

Explanation : In cases where Act No. XVI of 1864 or the Indian Registration Act, 1866, was in force in the place and at the time in and at which such unregistered document was executed, "unregistered" means not registered according to such Act, and, where the document is executed after the first day of July, 1871, not registered under the Indian Registration Act, 1871, or the Indian Registration Act, 1877, or this Act.

PART XI : OF THE DUTIES AND POWERS OF REGISTERING OFFICERS

(A) As to the register-books and indexes

51. Register books to be kept in the several offices(1) The following books shall be kept in the several offices hereinafter named, namely:-

(A) In all registration offices-

Book 1, "Register of non-testamentary documents relating to immovable property";

Book 2, "Record of reasons for refusal to register";

Book 3, "Register of wills and authorities to adopt"; and

Book 4, "Miscellaneous Register";

(B) In the offices of Registrar’s-

Book 5, "Register of deposits of wills".

(2) In Book 1 shall be entered or filed all documents or memoranda registered under sections 17,18 and 89 which relate to immovable property, and are not wills.

(3) In Book 4 shall be entered all documents registered under clauses (d) and (f) of section 18 which do not relate to immovable property.

(4) Nothing in this section shall be deemed to require more than one set of books where the office of the Registrar has been amalgamated with the office of a Sub-Registrar.

52. Duties of registering officers when document presented(1)(a) The day, hour and place of presentation, and the signature of every person presenting a document for registration, shall be endorsed on every such document at the time of presenting it;

(b) a receipt for such document shall be given by the registering officer to the person presenting the same; and

(c) subject to the provisions contained in section 62, every document admitted to registration shall without unnecessary delay be copied in the book appropriated therefor according to the order of its admission.

(2) All such books shall be authenticated at such intervals and in such manner as is from time to time prescribed by the Inspector-General.

53. Entries to be numbered consecutivelyAll entries in each book shall be numbered in a consecutive series, which shall commence and terminate with the year, a fresh series being commenced at the beginning of each year.

54. Current indexes and entries thereinIn every office in which any of the books hereinbefore mentioned are kept, there shall be prepared current indexes of the contents of such books, and every entry in such indexes shall be made, so far as practicable, immediately after the registering officer has copied, or filed a memorandum of, the document to which it relates.

55. Indexes to be made by registering officers, and their contents(1) Four such indexes shall be made in all registration offices, and shall be named, respectively, Index No.I,-Index No.II, Index NO.III and Index No. IV.

(2) Index No.I shall contain the names and additions of all persons executing and of all persons claiming under every document entered or memorandum filed in Book No.1.

(3) Index No. II shall contain such particulars mentioned in section 21 relating to every such document and memorandum as the Inspector-General from time to time directs in that behalf.

(4) Index No. III shall contain the names and additions of all persons executing every will and authority entered in Book No. 3, and of the executors and persons respectively appointed thereunder, and after the death of the testator or the donor (but not before) the names and additions of all persons claiming under the same.

(5) Index No. IV shall contain the names and additions of all persons executing and of all persons claiming under every document entered in Book No. 4.

(6) Each Index shall contain such other particulars, and shall be prepared in such form, as the Inspector-General from time to time directs.

56. Copy of entries in Indexes Nos.I, II and III to be sent by Sub-Registrar to Registrar and filed[Repealed by the Indian Registration (Amendment) Act, 1929]

57. Registering officers to allow inspection of certain books and indexes, and to give certified copies of entries

(1) Subject to the previous payment of the fees payable in that behalf, the Book Nos. 1 and 2 and the Indexes relating to Book No. 1 shall be at all times open to inspection by any person applying to inspect the same; and, subject to the provisions of section 62, copies of entries in such books shall be given to all persons applying for such copies.

(2) Subject to the same provisions, copies of entries in Book No.3 and in the Index relating thereto shall be given to the persons executing the documents to which such entries relate, or to their agents, and after the death of the executants (but not before) to any person applying for such copies.

(3) Subject to the same provisions, copies of entries in Book No.4 and in the Index relating thereto shall be given to any person executing or claiming under the documents to which such entries respectively refer, or to his agent or representative.

(4) The requisite search under the section for entries in Book Nos. 3 and 4 shall be made only by the registering officer.

(5) All copies given under this section shall be signed and sealed by the registering officer, and shall be admissible for the purpose of proving the contents of the original documents.

(B) As to the procedure on admitting to registration

58. Particulars to be endorsed on documents admitted to registration(1) On every document admitted to registration, other than a copy of a decree or order, or a copy sent to a registering officer under section 89, there shall be endorsed from time to time the following particulars, namely,-

(a) the signature and addition of every person admitting the execution of the document, and, if such execution has been admitted by the representative, assignee or agent of any person, the signature and addition of such representative, assignee or agent;

(b) the signature and addition of every person examined in reference to such document under any of the provisions of this Act; and

(c) any payment of money or delivery of goods made in the presence of the registering officer in reference to the execution of the document, and any admission of receipt of consideration, in whole or in part, made in his presence in reference to such execution.

(2) If any person admitting the execution of a document refuses to endorse the same, the registering officer shall nevertheless register it, but shall at the same time endorse a note of such refusal.

59. Endorsements to be dated and signed by registering officerThe registering officer shall affix the date and his signature to all endorsements made under sections 52 and 58, relating to the same document and made in his presence on the same day.

60. Certificate of registration(1) After such of the provisions of sections 34, 35, 58 and 59 as apply to any document presented for

registration have been complied with, the registering officer shall endorse thereon a certificate containing the word "registered ", together with the number and page of the book in which the document has been copied.

(2) Such certificate shall be signed, sealed and dated by the registering officer, and shall then be admissible for the purpose of proving that the document has been duly registered in manner provided by this Act, and that the facts mentioned in the endorsements referred to in section 59 have occurred as therein mentioned.

61. Endorsements and certificate to be copied and document returned(1) The endorsements and certificate referred to and mentioned in sections 59 and 60 shall thereupon be copied into the margin of the Register-book, and the copy of the map or plan (if any) mentioned in section 21 shall be filed in Book No.1.

(2) The registration of the document shall thereupon be deemed complete, and the document shall then be returned to the person who presented the same for registration, or to such other person (if any) as he has nominated in writing in that behalf on the receipt mentioned in section 52.

62. Procedure on presenting document in language unknown to registering officer(1) When a document is presented for registration under section 19, the translation shall be transcribed in the register of documents of the nature of the original, and, together with the copy referred to in section 19, shall be filed in the registration office.

(2) The endorsements and certificate respectively mentioned in sections 59 and 60 shall be made on the original, and, for the purpose of making the copies and memoranda required by sections 57, 64, 65 and 66, the translation shall be treated as if it were the original.

63. Power to administer oaths and record of substances of statements(1) Every registering officer may at his discretion administer an oath to any person examined by him under the provisions of this Act.

(2) Every such officer may also at his discretion record a notice of the substance of the statement made by each such person, and such statement shall be read over, or (if made in a language with which such person is not acquainted) interpreted to him in a language with which he is acquainted, and, if he admits the correctness of such notice, it shall be signed by the registering officer.

(3) Every such note so signed shall be admissible for the purpose of proving that the statements therein recorded were made by the persons and under the circumstances therein stated.

(C) Special duties of Sub-Registrar

64. Procedure where document relates to land in several Sub-DistrictsEvery Sub-Registrar on registering a non-testamentary document relating to immovable property not wholly situate in his own sub-district shall make a memorandum thereof and of the endorsement and certificate (if any) thereon, and send the same to every other Sub-Registrar subordinate to the same

Registrar as himself in whose sub-district any part of such property is situate, and such Sub-Registrar shall file the memorandum in his Book No.1.

65. Procedure where document relates to land in several Districts(1) Every Sub-Registrar on registering a non-testamentary document relating to immovable property situate in more districts than one shall also forward a copy thereof and of the endorsement and certificate (if any) thereon, together with a copy of the map or plan (if any) mentioned in section 21, to the Registrar of every district in which any part of such property is situate other than district in which his own sub-district is situate.

(2) The Registrar on receiving the same shall file in his Book No.1 the copy of the document and the copy of the map or plan (if any), and shall forward a memorandum of the document to each of the Sub-Registrars subordinate to him within whose sub-district any part of such property is situate; and every Sub-Registrar receiving such memorandum shall file in his Book No.1.

(D) Special duties of Registrar

66. Procedure after registration of documents relating to land(1) On registering any non-testamentary document relating to immovable property the Registrar shall forward a memorandum of such document to each Sub-Registrar subordinate to himself in whose sub-district any part of the property is situate.

(2) The registered shall also forward a copy of such document together with copy of the map or plan (if any) mentioned in section 21, to every other Registrar in whose district any part of such property is situate.

(3) Such Registrar on receiving any such copy shall file it in his Book No.1, and shall also send a memorandum of the copy to each of the Sub-Registrars subordinate to him within whose sub-district any part of the property is situate.

(4) Every Sub-Registrar receiving any memorandum under this section shall file it in this Book No.1.

67. Procedure after registration under section 30, sub-section (2)On any document being registered under section 30, sub-section (2), a copy of such document and of the endorsements and certificate thereon shall be forwarded to every Registrar within whose district any part of the property to which the instrument relates is situate, and the Registrar receiving such copy shall follow the procedure prescribed for him in section 66, sub-section (1).

(E) Of the controlling powers of Registrars and Inspector-General

68.Powers of Registrar to superintend and control Sub-Registrars(1) Every Sub-Registrar shall perform the duties of his office under the superintendence and control of the Registrar in whose district the office of such Sub-Registrar is situate.

(2) Every Registrar shall have authority to issue (whether on complaint or otherwise) any order consistent with this Act which he considers necessary in respect of any act or omission of any Sub-Registrar subordinate to him or in respect of the rectification of any error regarding the book or the office in which any document has been registered.

69. Power of Inspector-General to superintend registration offices and make rules(1) The Inspector-General shall exercise a general superintendence over all the registration-offices in the territories under the State Government, and shall have power from time to time to make rules consistent with this Act-

(a) providing for the safe custody of books, papers and documents 29[***];

(b) declaring what languages shall be deemed to be commonly used in each district;

(c) declaring what territorial divisions shall be recognised under section 21;

(d) regulating the amount of fines imposed under sections 25 and 34, respectively;

(e) regulating the exercise of the discretion reposed in the registering officer by section 63;

(f) regulating the form in which registering officers are to make memoranda of documents,

(g) regulating the authentication by Registrars and Sub-Registrars of the books kept in their respective offices under sections 51;

14[(gg) regulating the manner in which the instruments referred to in sub-section (2) of section 88 may be presented for registration;]

(h) declaring the particulars to be contained in Index Nos. I, II, III and IV, respectively;

(i) declaring the holidays that shall be observed in the registration offices; and

(j) generally, regulating the proceedings of the Registrars and Sub-Registrars.

(2) The rules so made shall be submitted to the State Government for approval, and, after they have been approved, they shall be punished in the Official Gazette, and on publication shall have effect as if enacted in this Act.

70. Power of Inspector-General to remit finesThe Inspector-General may also, in the exercise of his discretion, remit wholly or in part the difference between any fine levied under section 25 or section 34, and the amount of the proper registration fee.

PART XII : OF REFUSAL TO REGISTER

71. Reasons for refusal to register to be recorded(1) Every Sub-Registrar refusing to register a document, except on the ground that the property to which it relates is not situate within his sub-district, shall make an order of refusal and record his reasons for

such order in his Book No. 2, and endorse the words "registration refused" on the document; and, on application made by any person executing or claiming under the document, shall, without payment and unnecessary delay, give him a copy of the reasons so recorded.

(2) No registering officer shall accept for registration a document so endorsed unless and until, under the provisions hereinafter contained, the document is directed to be registered.

72. Appeal to Registrar from orders of Sub-Registrar refusing registration on grounds other than denial of execution(l.) Except where the refusal is made on the ground of denial of execution, an appeal shall lie against an order of a Sub-Registrar refusing to admit a document to registration (whether the registration of such document is compulsory or optional) to the Registrar to whom such Sub-Registrar is subordinate, if presented to such Registrar within thirty days from the date of the order; and the Registrar may reverse or alter such order.

(2) If the order of the Registrar directs the document to be registered and the document is duly presented for registration within thirty days after the making of such order, the Sub-Registrar shall obey the same, and thereupon shall, so far as may be practicable, follow the procedure prescribed in sections 58, 59 and 60; and such registration shall take effect as if the document had been registered when it was first duly presented for registration.

73. Application to Registrar where Sub-Registrar refuses to register on ground of denial of execution(1) When a Sub-Registrar has refused to register a document on the ground that any person by whom it purports to be executed, or his representative or assign, denies its execution, any person claiming under such document, or his representative, assignee or agent authorised as aforesaid, may, within thirty days after the making of the order of refusal, apply to the Registrar to whom such Sub-Registrar is subordinate in order to establish his right to have the document registered.

(2) Such application shall be in writing and shall be accompanied by a copy of the reasons recorded under section 71, and the statements in the application shall be verified by the applicant in manner required by law for the verification of plaints.

74. Procedure of Registrar on such applicationIn such case, and also where such denial as aforesaid is made before a Registrar in respect of a document presented for registration to him, the Registrar shall, as soon as conveniently may be, enquire-

(a) whether the document has been executed;

(b) whether the requirements of the law for the time being in force have been complied with on the part of the applicant or person presenting the document for registration, as the case may be, so as to entitle the document to registration.

75. Order by Registrar to register and procedure thereon(1) If the Registrar finds that the document has been executed and that the said requirements have been complied with, he shall order the document to be registered.

(2) If the document is duly presented for registering within thirty days after the making of such order, the registering officer shall obey the same and thereupon shall, so far as may be practicable, follow the procedure prescribed in sections 58, 59 and 60.

(3) Such registration shall take effect as if the document had been registered when it was first duly presented for registration.

(4) The Registrar may, for the purpose of any enquiry under section 74, summon and enforce the attendance of witness, and compel them to give evidence, as if he were a civil court, and he may also direct by whom the whole or any part of the costs of any such enquiry shall be paid, and such costs shall be recoverable as if they had been awarded in a suit under the Code of Civil Procedure, 1908.

76. Order of refusal by Registrar(1) Every Registrar refusing-

(a) to register a document except on the ground that the property to which it relates does not situate within his district or that the document ought to be registered in the office of a Sub-Registrar, or

(b) to direct the registration of a document under section 72 or section 75, shall make an order of refusal and record the reasons for such order in his Book No. 2 and, on application made by any person executing or claiming under the document, shall, without unnecessary delay, give him a copy of the reasons so recorded.

(2) No appeal lies from any order by a Registrar under this section or section 72.

77. Suit in case of order of refusal by Registrar(1) Where the Registrar refuses to order the document to be registered, under section 72 or section 76, any person claiming under such document, or his representative, assignee or agent, may, within thirty days after the making of the order of refusal, institute in the civil court, within the local limits of whose original jurisdiction is situate the office in which the document is sought to be registered, a suit for a decree directing the document to be registered in such office if it be duly presented for registration within thirty days after the passing of such decree.

(2) The provisions contained in sub-sections (2) and (3) of section75 shall, mutatis mutandis, apply to all documents presented for registration in accordance with any such decree, and, notwithstanding anything contained in this Act, the documents shall be receivable in evidence in such suit.

PART XIII : OF THE FEES FOR REGISTRATION, SEARCHES AND COPIES

78. Fees to be fixed by State Government30[***] The State Government shall prepare a table of fees payable-

(a) for the registration of documents;

(b) for searching the registers;

(c) for making or granting copies of reasons, entries or documents, before, on or after registration;

and of extra or additional fees payable-

(d) for every registration under section 30;

(e) for the issue of commissions;

(f) for filing translations;

(g) for attending at private residences;

(h) for the safe custody and return of documents; and

(i) for such other matters as appear to the State Government necessary to effect the purposes of this Act.

79. Publication of feesA table of the fees so payable shall be published in the Official Gazette, and a copy thereof in English and the vernacular language of the district shall be exposed to public view in every registration office.

80. Fees payable on presentationAll fees for the registration of documents under this Act shall be payable on the presentation of such documents.

PART XIV : OF PENALTIES

81. Penalty for incorrectly endorsing, copying, translating or registering documents with intent to injureEvery registering officer appointed under this Act and every person employed in his office for the purposes of this Act, who, being charged with the endorsing, copying, translating or registering of any document presented or deposited under its provisions, endorses, copies, translates or registers such document in a manner which he knows or believes to be incorrect, intending thereby to cause or knowing it to be likely that he may thereby cause injury, as defined in the Indian Penal Code, to any person, shall be punishable with imprisonment for a term which may extend to seven years, or with fine, or with both.

82. Penalty for making false statements, delivering false copies or translations, false personation, and abetmentWhoever-

(a) intentionally makes any false statement, whether on oath or not, and whether it has been recorded or not, before any officer acting in execution of this Act, in any proceeding or enquiry under this Act; or

(b) intentionally delivers to a registering officer, in any proceeding under section 19 or section 21, a false copy or translation of a document, or a false copy of a map or plan; or

(c) falsely personates another, and in such assumed character presents any document, or makes any admission or statement, or causes any summons or commission to be issued, or does any other act in any proceeding or enquiry under this Act; or

(d) abets anything made punishable by this Act; shall be punishable with imprisonment for a term which may extend to seven years, or with fine, or with both.

83. Registering officer may commence prosecutions(1) A prosecution for any offence under this Act coming to the knowledge of a registering officer in his official capacity may be commenced by or with the permissions of the Inspector-General, 31[***] the Registrar or the Sub-Registrar, in whose territories, district or sub-district, as the case may be, the offence has been committed.

(2) Offences punishable under this Act shall be triable by any court or officer exercising powers not less than those of a Magistrate of the second class.

84. Registering officers to be deemed public servants(1) Every registering officer appointed under this Act shall be deemed to be a public servant within the meaning of the Indian Penal Code.

(2) Every person shall be legally bound to furnish information to such registering officer when required by him to do so.

(3) In section 228 of the Indian Penal Code, the words "judicial proceeding" shall be deemed to include any proceeding under this Act.

PART XV : MISCELLANEOUS

85. Destruction of unclaimed documentsDocuments (other than wills) remaining unclaimed in any registration-office for a period exceeding two years may be destroyed.

86. Registering officer not liable for things bona fide done or refused in his official capacityNo registering officer shall be liable to any suit, claim or demand by reason of anything in good faith done or refused in his official capacity.

87. Nothing so done invalidated by defect in appointment or procedureNothing done in good faith pursuant to this Act or any Act hereby repealed, by any registering officer, shall be deemed invalid merely by reason of any defect in his appointment or procedure.

32[88. Registration of documents executed by government officers or certain public functionaries(1) Notwithstanding anything contained in this Act, it shall not be necessary for -

(a) any officer of government, or

(b) any Administrator General, Official Trustee or Official Assignee, or

(c) the Sheriff, Receiver or Registrar of a High Court, or

(d) the holder for the time being of such other public office as may be specified in a notification in the Official Gazette issued in that behalf by the State Government, to appear in person or by agent at any registration-office in any proceeding connected with the registration of any instrument executed by him or in his favour, in his official capacity, or to sign as provided in section 58.

(2) Any instrument executed by or in favour of an officer of government or any other person referred to in sub-section (1) may be presented for registration in such manner as may be prescribed by rules made under section 69.

(3) The registering officer to whom any instrument is presented for registration under this section may, if he thinks fit, refer to any Secretary to Government or to such officer of government or other person referred to in sub-section (1) for information respecting the same and, on being satisfied of the execution thereof, shall register the instrument.]

89. Copies of certain orders, certificates and instruments to be sent to registering officers and filed(1) Every officer granting a loan under the Land Improvement Loans Act, 1883, shall send a copy of his order to the registering officer within the local limits of whose jurisdiction the whole or any part of the land to be improved or of the land to be granted as collateral security, is situate, and such registering officer shall file the copy in his Book No.1.

(2) Every court granting a certificate of sale of immovable property under the Code of Civil Procedure, 1908, shall send a copy of such certificate to the registering officer within the local limits of whose jurisdiction the whole or any part of the immovable property comprised in such certificate is situate, and such officer shall file the copy in his Book No.1.

(3) Every officer granting a loan under the Agriculturists' Loans Act, 1884, shall send a copy of any instrument whereby immovable property is mortgaged for the purpose of securing the repayment of the loan, and, if any such property is mortgaged for the same purpose in the order granting the loan, a copy also of that order, to the registering officer within the local limits of whose jurisdiction the whole or any part of the property so mortgaged is situate, and such registering officer shall file the copy or copies, as the case may be, in his Book No.1.

(4) Every revenue-officer granting a certificate of sale to the purchaser of immovable property sold by public auction shall send a copy of the certificate to the registering officer within the local limits of whose jurisdiction the whole or any part of the immovable property comprised in the certificate is situate, and such officer shall file the copy in his Book No.1.

EXEMPTION FROM ACT90. Exemption of certain documents executed by or in favour of government

(1) Nothing contained in this Act or in the Indian Registration Act, 1877, or in the Indian Registration Act, 1871, or in any Act thereby repealed, shall be deemed to require, or to have any time required, the registration of any of the following documents or maps, namely:-

(a) documents issued, received or attested by any officer engaged in making a settlement or revision or settlement of land-revenue, and which form part of the records of such settlement; or

(b) documents and maps issued, received or authenticated by any officer engaged on behalf of government in making or revising the survey of any land, and which form part of the record of such survey; or

(c) documents which, under any law for the time being in force, are filed periodically in any revenue-office by patwaris or other officers charged with the preparation of village records; or

(d) sanads, inam, title-deeds and other documents purporting to be or to evidence grants or assignments by government of land or of any interest in land; or

(e) notice given under section 74 or section 76 of the Bombay Land-Revenue Code, 1879, or relinquishment of occupancy by occupants, or of alienated land by holders of such land.

(2) All such documents and maps shall, for the purposes of sections 48 and 49, be deemed to have been and to be registered in accordance with the provisions of this Act.

91. Inspection and copies of such documents33[(1) Subject to such rules and the previous payment of such fees as the 34[State Government, by notification in the Official Gazette, prescribes in this behalf,] all documents and maps mentioned in section 90, clauses (a), (b), (c) and (e), and all registers of the documents mentioned in clause (d), shall be open to the inspection of any person applying to inspect the same, and, subject as aforesaid, copies of such documents shall be given to all persons applying for such copies.

35[(2) Every rule prescribed under this section or made under section 69 shall be laid, as soon as it is made, before the State Legislature.]

92. Burmese registration rules confirmed[Repealed by the Government of India (Adaptation of Indian Laws) Order, 1937]

93. Repeal[Repealed by the Repealing Act, 1938]

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