schedulebombay

The Bombay Stamp Act, 19581 [Schedule – I Stamp Duty on Instruments (See Section 3) 1 Description of Instruments 1 ACKNOWLEDGEMENT of-2 [(1)] a debt written or signed by, or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker's pass book) or on a separate piece of paper when such book or paper is left in the creditor's possession, and the amount or value of such debt-- Proper Stamp Duty 2 (a) 3(xxx) (b) 3(xxx) (c) exceeds rupees 5,000 but does not exceed rupees One rupee 10,000; and, (d) for every rupees 10,000 or part thereof in excess of One rupee subject to a maximum of 4 rupees 10,000. [One hundred rupees] 5 [(2) a letter, article, document, parcel, package or One rupee for every rupees one consignment, of any nature or description whatsoever hundred or part thereof of the or by whatever name called, given by a person, courier amount charged therefore]; company, firm or body of persons whether incorporated or unincorporated to the sender of such letter, article, document, parcel, package or consignment STAMPS TO BE USED - Adhesive u/s 11 Footnotes: 1. Schedule I was substituted by Mah.27 of 1985. s.51, (w.e.f.10-12-1985). 2. Article 1 was renumbered as sub-clause (1) by Mah.29 of 1994, s.3(1)(a), (w.e.f. 1.5.1994). 3. Deleted by Mah. 32 of 2005, s.5 (w.e.f. 7-5-2005). 4. These words were substituted for the words “fifty rupees” by the Mah. Tax Laws (Levy, Amendment and Validation) Act, 2004 s.6(1). 5. Sub-clause (2) was inserted by Mah. 29 of 1994 (w.e.f.1.5.1994). 2 3 ADMINISTRATION BOND, including a bond given under section 6 of the Government Savings Banks Act, 1873(V of 1873) or the Indian Succession Act, 1925, XXXIX of 1925) (a) where the amount does not exceed rupees 2,500; The same duty as Bond (Article 13) for such amount. (b) in any other case. STAMP TO BE USED - Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. 1 [One hundred rupees.] 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. 2 [Two hundred rupees.] 3 [One hundred rupees.] STAMP TO BE USED - Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. 4 AFFIDAVIT, that is to say, a statement in writing purporting to be a statement of facts, signed by the person making it and confirmed by him on oath or, in the case of persons by law allowed to affirm or declare instead of swearing, by affirmation. Exemptions Affidavit or declaration in writing when made (a) as a condition of enrolment under the Air Force Act, 1950, (XLV of 1950) the Army Act, 1950 (XLVI of 1950) or the Navy Act, 1957 (LXII of 1957); (b) for the immediate purposes of being filed or used in any Court or before the officer of any Court; or (c) for the sole purpose of enabling any person to receive any pension or charitable allowance. STAMP TO BE USED - Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. Footnotes : 1. These words were substituted for the words “Fifty rupees” by the Mah. Tax laws (Levy, Amendment and Validation Act, 2004 s.6 (2). 2. These words were substituted for the words “One hundred rupees” by Mah. 22 of 2001, s. 6(a), (w.e.f. 1-5-2001). 3. These words were substituted for the words “Twenty rupees” by the Mah. Tax Laws (Levy, Amendment and Validation) Act, 2004 S. 6(3). 5 AGREEMENT OR ITS RECORDS OR MEMORANDUM OF AN AGREEMENT-1 (a) if relating to the sale of a bill of exchange; [0.005 per cent of the amount of a bill of exchange]. (b) if relating to the purchase of sale of a Government 2[3[0.005 per cent] of the value of security; security at the time of its purchase or sale, as the case may be.] (c) if relating to the purchase or sale of shares, scrips, stocks, bonds, debentures, debenture stocks or any other marketable security of a like nature in or of any incorporated company or other body corporate (i) when such agreement or memorandum of an 4[0.005 per cent] of the value of agreement is with or through a member or between security at the time of its purchase or members of Stock Exchange recognised under the sale, as the case may be.] Securities Contracts (Regulation) Act, 1956 (XLII of 1956) (ii) in any other case; 5 (d) if relating to the purchase or sale of cotton; 2 6 [0.005 per cent] of the value of security at the time of its purchase or sale, as the case may be.] [ [0.005 per cent] of the value of cotton. Footnotes : 1. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 201, s. 2(a)(i), Enforcement date yet to be declared. 2. This portion substituted by a Mah, 32 of 2005, S. 5(2) (w.e.f. 7-5-2005). 3. This portion was substituted for the words “Fifty paisa for every rupees 1,00,000 or part thereof” as amended by Mah. 15 of 201, s. 2(a)(ii), Enforcement date yet to be declared. 4. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 201, s. 2(a)(iii) (A), Enforcement date yet to be declared. 5. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 201, s. 2(a)(iii(B)), Enforcement date yet to be declared. 6. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 201, s. 2(a)(iv) Enforcement date yet to be declared. (e) if relating to the purchase or sale of bullion or 1[2[0.005 per cent] of the value of species; silver or gold or sovereigns, as the case may be.] (f) if relating to purchase or sale of oil seeds; 1 3 [ [0.005 per cent] of the value of oil seeds.] (g) if relating to the purchase or sale of yarn of any 1[4[[0.005 per cent] of the value of kind, non-mineral oils or spices of any kind; yarn of any kind, non-mineral oil or spices of any kind, as the case may be.] 5 (g-a) 6[(i) if relating to giving authority or power to a 7[The same duty as is leviable on a promoter or a developer, by whatever name called, for Conveyance under clauses (b) 8[or construction on, development of or, sale or transfer (in (c)], as the case may be, of Article any manner whatsoever) of, any immovable property. 25, on the market value of the property:] Provided that, the provisions of section 32A shall, mutatis mutandis, apply to such agreement, records thereof or memorandum, as they apply to an instrument under that section: Provided further that, if the proper stamp duty is paid under clause (g) of article 48 on a power of attorney executed between the same parties in respect of the same property then, the stamp duty under this article shall be one hundred rupees. Footnotes : 1. This portion substituted by Mah. 32 of 2005, s. 5(2) (w.e.f.7-5-2005) 2. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 2011, s.2(a)(v), Enforcement date yet to be declared. 3. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 2011, s.2(a)(vi), Enforcement date yet to be declared. 4. This portion was substituted for the words “One rupee for every rupees 10,000 or part thereof” as amended by Mah. 15 of 2011, s.2(a)(vii), Enforcement date yet to be declared. 5. Clause (g-a) was inserted by Mah. 9 of 1997, and deemed to have been inserted, s.14(2) (w.e.f. 7-2-1990) 6. Re-numbered by Mah. 32 of 2005, S. 5 (w.e.f. 7-5-2005) 7. This portion was substituted “Five rupees for every five hundred rupees or part thereof of the market value of the property”, b y Mah. 16 of 2008, s. 2(a)(i) (w.e.f. 5-6-2008). 8. These brackets, letters and word substituted for the brackets , letters and words “, (c) or (d)” by Mah.. Tax Laws ( Levy, Amendment and Validation) Act, 2012, s. 2.(a). 1 (ii) if relating to the purchase of one or more units in Same duty any scheme or project by an investor from a developer: conveyances (c) 3[or (d)], article 25 on unit,]; as is leviable on under clause (a), (b), as the case may be, of the market value of the Provided that, no conveyance of property by the investor, under an agreement under this sub-clause to the subsequent purchaser, the duty chargeable for each unit under this clause shall be adjusted against duty chargeable under Article 25 (conveyance) after keeping the balance of one hundred rupees, if such transfer or assignment is made 2[within a period of one year] from the date of the agreement. If on adjustment, no duty is required to be paid, then the minimum duty for the conveyance shall be 1[rupees one thousand]. Explanation- For the purposes of this clause, the unit shall include a flat, apartment, tenement, block or any other unit by whatever name called, as approved by the Competent Authority in the building plan. 4 [(g-b)***] [(g-c) ***] 5 [(g-d) if relating to transfer of tenancy of immovable property, for every square metre of the area of the tenanted property the right of tenancy in which is the subject matter of transfer and situated within the limits of4 (i) the Municipal Corporation of Greater Bombay-(A) for the purpose of non-residential use of any nature whatsoever; 6 [Two thousand rupees]. Footnotes : 1. Sub-clause (ii) added by Mah. 32 of 2005, (w.e.f. 7-5-2005) 2. These words were substituted “within of there years from”, by Mah. 16 of 2008, s. 2(a)(ii) f.e.88 squares meters (300 1[The same duty as is payable under square feet)] Article 60] (ii) the Municipal Corporations of the Cities of Thane. 1. 2(a)(viii)((B)2). These brackets. 15 of 2011. 2(a)(viii)((B)(1). s. Sub-clause (iii) was substituted as Amended by Mah.f.08.e.f. 6. (w. 3. (w. Nagpur and Navi Mumbai-(A) for the purposes of non-residential use of any 2[The same duty as is payable under nature whatsoever. 15 of 2011. 16-9-2011).f. 29 of 1994 (w.e. 6(b)(3).(w. Prior to substitution read as under(B) for the purpose of residential use Two hundred rupees 2.f.2(a). (1) having area upto 27. 3. (2) having area more than 27. 17. (w. 16-9-2011). Tax Laws (Levy and Amendment) Act.e. This portion was substituted by Mah.e. 16-9-2011). s. 38 of 1994 (w. (c) or (d)” by Mah. Tax Laws (Levy. Clause (g-b).f.88 squares meters (300 3[The same duty as is payable under square feet)] Article 60] 4 [(iii) any Municipal Corporations other than those Municipal Corporations mentioned in columns (i) and (ii)-(A) for the purpose of non-residential use of any 5[The same duty as is payable under nature whatsoever. Article 60] Footnotes : 1.88 squares meters (300) square 3[One hundred rupees]. These words were substituted for the words “ Two thousand rupees” as amended by Mah. (g-c) were deleted by Mah. 2012. feet).2(a) (viii) (A) (1).88 squares meters (300) square 1[Two hundred rupees]. 15 of 2011. This portion was substituted by Mah. 5-6-2008). 16-9-2011). These word were substituted for the word “One thousand rupees” as amended by Mah. Amendment and Validation) Act. Clause (g-d) was inserted by Mah. Prior to substitution read as under(B) for the purpose of residential use. Pune. One hundred rupees 4. letters and words “. (2) having area more than 27. letters and word substituted for the brackets. 2001. 1 [(B) for the purpose of residential use. s. s.e. 4.1994) 5.5.1994). s. 15 of 2011. 2(a)(viii)((A)(2). s. feet). Article 60] 3 [(B) for the purpose of residential use.f. (w. (1) having area upto 27. .e. Prior to substitution read as under(B) for the purpose of residential use Two hundred rupees 2. (w. already paid and recovered on the agreement or record thereof memorandum shall be adjusted towards the total duty leviable on the conveyance or mortgage.For the purpose of clauses (g-a) and (g-c).e.e.f. Explanation I. 38 of (w. . Explanation I and Ii were inserted by Mah. 16-9-2011). Mah.3[***] Explanation II.f. Clause (h) substituted by the Bombay Stamp (Amendment) Act. to which Exp. the provisions of Section 32A shall apply mutatis mutandis to such agreement . 29 of 1994. 4. if any. 7-5-2005) 5. made for promotion of any product.For the purpose of clauses (g-a) and (g-b).17.88 squares meters (300) square 1[fifty rupees]. (w.3[***] 4 [(h)5(A) if relating to (i) any advertisement on mass media.e. . 2(a)(viii)((C)(2). feet). (a) if the amount agreed does not exceed rupees ten Two rupees and fifty paise for every laks. Mah 29 of 1994.5.f.. These words were substituted for the words “Four hundred rupees” as amended by Mah. is executed in pursuance of such agreement or record hereof or memorandum. (1) having area upto 27. Explanation I. 30-4-1994. .STA/CR 37/94/Taxation dt. (w. records thereof or memorandum as they apply to an instrument under that section.e.8. 15 of 2011. as the case may be. This portion was substituted by Mah. 15 of 2011. 2(a).5 (w. 3. S. I was not brought into force and Exp.f. where subsequently conveyance or mortgage. (2) having area more than 27. Inserted by Mah.f. 1-51994) Notification No. or programme or event with an intention to make profits or business out of it. 2005.f. Tax Laws (Levy and Amendment) Act. as the case may be.e.88 squares meters (300 1[The same duty as is payable under square feet)] Article 60] 2 [(g-e) if relating to hire-purchase Same duty as is payable under Article 36]. Footnotes : 1. the stamp duty. Explanation II. 2(a)(viii)(C)(1). (w. 1-7-2009) S. Amendment and Validation) Act. Mah. Tax Laws (Levy. s. 1-5-1994 was deleted by Mah. Tax Laws (Levy and Amendment) Act.e. rupees 1. 1 [(B) for the purpose of residential use. 16-9-2011).000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100. s.f. II which was brought into force w. Clause (A) substituted by the Mah.1994).e. 17 of 2009.. (b) in any other case Two rupees for every 1.000 or part thereof on the amount agreed in the contract. 1957 (a) if the amount agreed does not exceed rupees ten Two rupees and fifty paise for every laks. .000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100. but not covered under this article (a) if the amount agreed does not exceed rupees ten One rupee for every rupees 1. (a) if the amount agreed does not exceed rupees ten Two rupees and fifty paise for every laks. part thereof on the amount agreed in the contract subject to minimum of rupees 100.000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100. (b) in any other case Five rupees for every rupees 1. rupees 1. (b) in any other case Five rupees for every rupees 1. rupees 1.000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100. (iv) creation of any obligation. rupees 1.00. right or interest and having monetary value. (v) assignment of copyright under the Copyright Act.000 or part thereof on the amount agreed in the contract.000 or laks. (ii) conferring exclusive rights of telecasting. broadcasting or exhibition of an event or a film. (b) in any other case Five rupees for every rupees 1.000 or part thereof on the amount agreed in the contract.(b) in any other case Five rupees for every rupees 1.000 (a) if the amount agreed does not exceed rupees ten Two rupees and fifty paise for every laks. (iii) specific performance by any person or a group of persons where the value of contract exceeds rupees 1.000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.000 or part thereof on the amount agreed in the contract. that is to say. if proper duty is paid under article 51A.(vi) project under Built. 5 (h) impressed stamp under Rule 6 AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS.] (B) if not otherwise provided for.000 or part thereof on the amount agreed in the contract. not being an agreement or memorandum of agreement chargeable under entry (d). (b) in any other case Two rupees for every rupees 1. (b) 1[***] (c) 2[***] AGREEMENT TO LEASE : See Lease (Article 36). STAMP TO BE USED . part thereof on the amount agreed in the contract subject to minimum of rupees 100. Explanation. Operate and Transfer (BOT) system. entry (e). 5 (a) to (g) adhesive under section 11 for Art. any instrument evidencing an agreement relating to- . 6 for Art. whether with or without toll or fee collection rights (a) if the amount agreed does not exceed rupees five One rupee for every rupees 1. PLEDGE. entry (f) or entry (g) of this Article or a note or memorandum chargeable under Article 43. OR HYPOTHECATION. 5 (g-a) & (g-d) for Art.Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. PAWN.000 or laks. agreements or its record covered under sub-clauses (b) and (c) of this article.] Exemptions Agreement or its records or Memorandum of Agreement-(a) for or relating to the purchase of sale of goods or merchandise exclusively.No duty shall be chargeable on One hundred rupees". f. where such deposit 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 the amount secured by such deed does not exceed One rupee for every one thousand or rupees five lakhs. Footnotes : 1.e. 17 of 2009. s. or hypothecation of movable property. 2.2(b) (2) The pawn. where such pawn. 22-4-1988). 38(a) (ii). Clause (b) and (c) were deleted by Mah.1-7-2009) s.e. pledge or hypothecation has been made by way of security for their repayment of money advanced or to be advanced by way of loan or an existing or future debt. Clause (1) and (2) were substituted by Mah. part thereof for the amount secured by such deed subject to the minimum of one hundred rupees (b) in any other case Two rupees for every rupees 1.f.000 or part thereof for the amount secured by such deed. (w.9 of 1988. part thereof for the amount secured by such deed subject to the minimum of one hundred rupees (b) in any other case Two rupees for every rupees 1.2 [(1) The deposit of title deeds or instrument constituting or being evidence of the title to any property whatever (other than a marketable security).000 or part thereof for the amount secured by such deed. . Tax Laws (Levy Amendment and Validation) Act. Mah. pledge. (w. (a) if the amount secured by such deed does not exceed One rupee for every one thousand or rupees five lakhs. . (w. in the absence of any separate agreement or memorandum of agreement relating to deposit of such title deeds. memorandum or writing relating to the deposit of title deeds whether written or made either before or at the time when or after the deposit of title deeds is effected.Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. 7 APPOINTMENT IN EXECUTION OF A POWER. made Same duty as per Bond (Article 13) otherwise than under an order of the court in the subject to maximum of 5[one course of a suit. note. decree or order of any court or order of any authority.] APPRAISEMENT OR VALUATION. 2 [Explanation II]. where made by any writing not being a will (a) of trustees.Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11.1 [Explanation I]. Explanation re-numbered as “Explanation I” by Mah. any letter. 8 3 4 [One hundred rupees. . STAMP TO BE USED .] [Two hundred and fifty rupees. Exemption (1) 1[***] (2) Letter of hypothecation accompanying a bill of exchange. and not being in any manner obligatory between parties either by agreement or operation of law. note. (b) of property movable or immovable.2[***] STAMP TO BE USED . 15.f.For the purposes of clause (1) of this Article. Exemption (a) Appraisement on valuation made for the information of one party only.2002). hundred rupees]. notwithstanding anything contained in any judgment.e. Footnote : 1. . memorandum or writing shall. 20 of 2002.8(a)(ii). such letter. be deemed to be an instrument evidencing an agreement relating to the deposit of title deeds. s. and whether it is in respect of the security for the first loan or any additional loan or loans taken subsequently. f 1-5-1993). 2004 s. 17 of 2009.e.1-72009) s. Explanation was added by Mah 20 of 2002. Exemption Instrument of apprenticeship executed under the Apprentices Act.e.Footnotes : 1. 2. 9 APPRENTICESHIP DEED. 17 of 1993.e. 4. (w.Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11.f.e. These words were substituted for the words “Fifty rupees” by the Mah. These words were substituted for the words “Fifty-five rupees” by Mah. Deleted for the words “Instrument of Pawn. STAMP TO BE USED . 38 (4)(b). s. (w. Amendment and Validation Act. the Maximum duty of ten lakh rupees shall be leviable for a single instrument involved in a one-time transaction.(w.e. s. trade or employment.f.f.8 (a) (ii).1-5-2002) and was deleted by the Mah. or by which a person is apprenticed by or at the charge of any public charity. Mah. Amendment and Validation) Act. 1961. including every writing relating to the service or tuition of any apprentice clerk or servant. not being of articles of clerkship (Article 11). s. s. 14(3)(b). (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. These words were substituted for the words “Fifty rupees” by Mah. 17 of 1993. 10 ARTICLES OF ASSOCIATION OF A COMPANY - 1 [One hundred rupees] . 1-5-1993). (w. Pledge or Hypothecation of good.f. Instrument of other or subsequent transaction in respect of the same property or of renewal clause in the same instrument shall be treated as a fresh instrument” 3. 38 (4)(a). 9 of 1997. Tax Laws (Levy. if unattested” by Mah. 5. placed with any master to learn any profession. STAMP TO BE USED .2 (b) the same Explanation read as under“For the purposes of this Article. 6(6). 15-9-1996).Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. Tax Laws (Levy. (w. 9 of 1988. STAMP TO BE USED . 1956 See also Memorandum of Association of a Company (Article 39). 3. as the case may be.000 or part thereof. rupees 5.2 [Where the Company has no share capital or nominal One thousand rupees for every share capital or increased share capital. s 38 (c). 2004 s. 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.f.In exercise of the powers conferred by clause (a) of section 9 of the Bombay Stamp Act. Twenty-five lakhs. (w. Exemption Articles of any association not formed for profit and registered under section 25 of the Companies Act.e.f 17-3-1988).] . 22 of 2001 s. dated 2nd August. to Rs. 1-5-2001). See entry as an Attorney (Articles 31) and Power of Attorney (Article 48). hereby reduces. These words were substituted for the words “Fifty rupees” by the Mah. Amendment and Validation) Act.00.Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. with effect from the 1st August. the Government of Maharashtra. Footnotes : 1. 3 [subject to a maximum of Rs. These words were added as Amended by Mah. 6(7). 1994. No. LX of 1958). 50. Mundrak. 1994 -.e.00. having satisfied that it is necessary to do so in the public interest.000]. Tax Laws (Levy. Transfer (Article 59) and Transfer of Lease (Article 60). These words were substituted for the words “on the share capital” by Mah. 6 (c). the maximum duty chargeable on Articles of Association of a Company under Article 10 of Schedule I of the said Act. 1958 (Bom. 2. ATTORNEY. 2[See development agreement (Article 5(g-a) Conveyance] (Article 25). (w. 1094/2229/CR-450-MI. 1 [Seven hundred and fifty rupees. ] not such provisions relate to any particular types of Bonds).AUTHORITY TO ADOPT. See Adoption Deed (Article 3). 1959 (Bom. that is to say.] (b) in any other case. 17 of 1993. 1 [One hundred rupees. s. Footnotes : 1. present or future differences to Arbitration but not being an award directing a partition - (a) on the amount of value of the property to which the The same duty as Bond (Article 13). 38(b). 7-5-2005). . on a reference made otherwise than by an order of the Court in the course of a suit. subject to a maximum of 1[One hundred rupees.] STAMP TO BE USED .e. 12 AWARD. 1-5-1993) 2. 5(4) (w. award relates as set forth in award. XXXVI of 1959) for every rupees five hundred or part thereof.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11.f. 32 of 2005.f.Non-Judicial Stamp Paper (NJ) under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. (w.e. or by the Bombay Court-fees Act.s. 1965 (Mah. 1874 (Bom III of 1874) or section 330 of the Maharashtra Municipalities Act. Exemption Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscriptions or a charitable dispensary or hospital or any other object of public utility shall not be less than a specific sum per mensem. being an award made as a result of a written agreement to submit. XL of 1965). These words were substituted for the words “Three hundred seventy five rupees” by Mah. Substituted by Mah. 13 BOND not being a debenture and not being otherwise 2[Five rupees subject to minimum of provided for by any provisions of this Act (whether or rupees one hundred. any decision in writing by an arbitrator or umpire. STAMP TO BE USED . Exemption Award under section 18 of the Bombay Hereditary Offices Act. 2(b). The same duty as is leviable on a Conveyance under clause (a). 1-51993). 2012. that is to say.e.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. Amendment and Validation) Act. s 38(7).Instrument of.f. 16 CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court. Footnotes : 1. or] as the case may be.Non-Judicial Stamp Paper (NJ) under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. These words were substituted for the words “Five rupees” by the Mah. 2. Exemption Instrument revoking a Will.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. (w. Footnotes : 1. 2. 14 BOTTOMRY BOND. 17 of 1993. any instrument The same duty as a Bond (Article whereby the master of a seagoing ship borrows money 13) for the same amount.]. (b) 2 [(c).e. 22 of 2001 s. STAMP TO BE USED .f. 15 CANCELLATION . STAMP TO BE USED . These bracket letters and words were substituted for the words. Tax Laws (Levy. s. 1-52001). . of Article 25 on the market value of the property. 2004 s. by Mah. Amendment and Validation) Act. 1 [One hundred rupees. Tax Laws (Levy.STAMP TO BE USED . if attested and not otherwise provided for. These words were substituted for the words “Forty rupees”. STAMP TO BE USED . brackets and letter “or (c) or (d)” by Mah. These words were substituted for the words “Fifty rupees” by Ma. 6(8). (w. 6(d). on the security of the ship to enable him to preserve the ship or prosecute her voyage. or Collector or other Revenue Officer or any other officer empowered by law to sell property by public auction.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. .f. submitted to the clearing house of stock exchange recognized under the Securities Contracts (Regulation) Act. One rupee for every one thousand evidencing the right or title of the holder thereof. 29 of 1994. scrip or stock includes the amount of premium. s. Article 17 was substituted by Mah. whether it includes a penalty clause or not. debenture.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp affixed by Proper Officer under Rule 11. as the case may be. STAMP TO BE USED . 1. Footnotes : 1. scrip. if any. any incorporated company or other body corporate. 1956. Tax Laws (Levy. may be.e. 2004 s.1 [17 CERTIFICATE OR OTHER DOCUMENT. as the case submitted to the clearing house of a stock exchange. relating to the transactions for the purchase or sale of a share. 2 [One hundred rupees] STAMP TO BE USED . 6(9). (2) CLEARANCE LIST. in respect of each of the entries in such list on the value of the securities calculated at the making up price or the contract price.. 2. any instrument (except an agreement for the hire of tug steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer. any such company or body.1994).5. of the value any other person either to any shares. or to become proprietor of share. scrip or stock in of the shares. as the case may be. [See also Letter of Allotment of Shares (Article 37)]. scrip or stock in or of. or rupees or a part thereof. These words were “Twenty rupees” by the Mah. scrip or stock.Adhesive Stamp (Section 11). debenture stock or other marketable security of a like nature in or of an incorporated company or other body corporate. stock. 1 by Impressed Stamp fixed by Proper Officer 18 CHARTER-PARTY.For the purposes of this Article. the value of shares. In case duty exceeding Re. Explanation. 19 (1) CLEARANCE LIST relating to the transactions The sum of duties payable under for the purchase or sale of Government securities Article 5(b) or 43(g). bond. (XLIII of 1956).] or of. that is to say. 3(3). Amendment and Validation) Act. in respect of each of the entries in such list on the value of the securities calculated at the making up price or the contract price. The sum of duties payable under Article 5(c)(i) or 43(f) as the case may be. (w. scrip. bond. as the case oils or spices of any kind.Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. relating to the transactions for the purchase or sale of a share.Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. 20 CLEARANCE LIST. debenture stock or other marketable security of a like nature in or of an incorporated company or body corporate.Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. as the case house of a Cotton Association. in respect of each of the entries in such list on the units of transactions or part thereof. in respect of each of the entries in such list on the units of transactions or part thereof. may be. STAMP TO BE USED . 23 CLEARANCE LIST.Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. STAMP TO BE USED . relating to the transactions for The sum of duties payable under the purchase or sale of yarn of any kind. relating to the transactions for The sum of duties payable under the purchase or sale of bullion or species submitted to Article 5(e) or 43(b). 22 CLEARANCE LIST. relating to the transactions for The sum of duties payable under the purchase or sale of cotton submitted to the clearing Article 5(d) or 43(a). not recognised under the Securities Contract (Regulation) Act. 21 CLEARANCE LIST. debenture. as the case the clearing house of a Bullion Association. may be. The sum of duties payable under Article 5(c)(ii) or 43(f) as the case may be.(3) CLEARANCE LIST. in respect of each of the entries in such list on the value of the securities calculated at the making up price or the contract price. STAMP TO BE USED . . relating to the transaction for The sum of duties payable under the purchase or sale of oil seeds submitted to the Article 5(f) or 43(c). (XLIII of 1956).Impressed Labels (Rule 11) or Special Adhesive Stamp affixed by Proper Officer under Rule 19. in respect of each of the entries in such list on the units of transactions or parts thereof. in respect of the entries in such list on the units of transactions or part thereof. as the case may be. stock. may be. as the case may clearing house of an Oil seed Association. be. STAMP TO BE USED . STAMP TO BE USED . 1956. non-mineral Article 5(g) or 43(d). submitted to clearing house of a stock exchange. Footnotes : 1. stamp duty assessed. 6(c). (w. that is to say. These words were substituted by the words “market value” by Mah. *25 CONVEYANCE (not being a transfer charged or exempted under Article 59) On the 2[true market value] of the property which is the subject matter of the Conveyance. had been continuously in force at all material time and accordingly:(a) all actions. as amended by the Maharashtra Tax Laws (Levy. (1) Notwithstanding anything contained in any judgement. 1 [Two hundred rupees. 9 of 1988. 38(c). s. 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.f.f. for every rupees Fifteen rupees 500 or part thereof. Amendment and Validation) Act. (w. levied and collected including any action taken in pursuance of such assessment.24 COMPOSITION DEED. (c) no court or any other authority shall enforce any decree or order directing the refund of the stamp duty so levied or collected. 2. or whereby provision is made for the continuance of the debtor's business under the supervision of inspectors or under letters of licence for the benefit of his creditors.17-3-1988) *Validation of duty levied and collected. acting or purporting to act under the provisions of article 25 in the Schedule 1 to the Stamp Act shall be deemed to have been validly levied and collected in accordance with law as if the provisions of the said article 25. (a) if relating to movable property. decree or order of any court to the contrary or in the Stamp Act. levy and collection by the authorities under the said Act.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. 1997. for all purpose. proceedings or things done or taken by the authorities under the Stamp Act in connecting with the levy and collection of the stamp duty shall. 22 of 2001 s.e. against the said authorities for the refund of the stamp duty so levied and collected. . These words were substituted for the words “one hundred rupees” by Mah.] STAMP TO BE USED . 1-5-2001).e. be deemed to have been done or taken in accordance with the provisions of the said Act: (b) no suit or other proceeding shall be maintainable or continued in any court. if any. Tax Laws (Levy. falling within the limits of the Twenty-five rupees. Bombay Metropolitan Region as defined in clause (b) of section 2 of the Bombay Metropolitan Region Development Authority Act. 500 or part thereof. (i-a) any rural area. Of the market value of Cantonment area annexed to it or any urban area not the property.- (i) within the limits of any Muncipal Corporation or any 5 per cent. (B) [***] (C) if such property is non-residential for every rupees Fifteen rupees. (b) if relating to immovable property situated within the limits of :(i) any rural area. such Municipal Councils falling within the limits of the Bombay Metropolitan Region).9. in excess of the amount due from him by way of stamp duty under the said Act. Amendment and Validation) Act 30 of 1997. Tax Laws (Levy. . any assessment. levy or collection of stamp duty referred to in sub-section (1) or (b)from claiming refund of any stamp duty paid by him under the Stamp Act. s. and Cantonments. as amended by this Amendment Act. nothing in sub-section (1) shall be construed as preventing a person. 2012. Sub-clause (b) substituted by Mah. it is hereby declared that. or part thereof. s. (ii) 'C' Class Municipal Councils (other than those of Twenty rupees. 2(c)(i). (w.f 15-51997).(a)from questioning in accordance with the previsions of the Stamp Act as amended by this Amendment Act. 1 [(b) if relating to immovable property situated. adjacent to such Municipal Councils.(2) For the removal of doubt.e. Hill Station Municipal Councils other than those referred to in entry (ii) of subclause (iv-a). for every rupees 500 or part thereof. reassessment. mentioned in sub-clause (ii) Footnotes : 1. [The Mah. for every rupees 500 Five rupees. excluding the rural area referred to in sub-clause (i) (A) if such property is residential. for every rupees 500 or part thereof. Amendment and Validation) Act. 1974. for every rupees 500 or part thereof. Versava. 'B' and 'C' Class Municipal Councils falling within the limits of the Bombay Metropolitan Region and Cantonments of Devlali.(iii) 'B' Class Municipal Councils (excluding Lonavala Twenty-five rupees. Chendani. (iii) Navi Mumbai. for every rupees 500 or part thereof. Municipal Council and the areas of those of such Municipal Councils falling within the limits of the Bombay Metropolitan Region) and Cantonment of Kamptee.. PanchPakhadi and Yeour. Twenty five rupees Panchgani Hill Station Municipal Council Panhala Hill Station Municipal Council and Matheran Hill Station Municipal Council. the 'A'. Mire. for every rupees 500 or part thereof. 1995. (vi) (a) Municipal Corporation of Greater Bombay. Rai Murdhi. Ghodbunder. Of the market value of the property . Chene. (ii) within the limits of any Muncipal Council or Nagar Panchayat or Cantonment are annexed to it. or any rural area within the limits of the Mumbai Metropolitan Region Development Authority. 3 per cent. (ii) Thane. (iv-a) (i) Lonavala Municipal Council. (v) Municipal Corporations excluding those Municipal Twenty five rupees Corporations and other areas referred to in sub-clause (vi). Dongaris. . for every rupees 500 or part thereof. for every rupees 500 or part thereof. Kolshet. Dehu Road and Aurangabad. or the Influence Areas as per the annual statement of rates published under the Bombay Stamp (Determination of True Market Value of Property) Rules. Wadavali. Kashi. (iv) 'A' Class Municipal Councils excluding the areas of Twenty five rupees those of such Municipal Councils falling within the limits of the Bombay Metropolitan Region but including Cantonment of Ahmednagar. Kavesar. Twenty five rupees (ii) Mahabaleshwar Hill Station Municipal Council. Majiwade Chitalsar. Borivade. Twenty five rupees Ovale. including Local areas within the limits of Revenue villages of Uttan. (iii) within the limits of any Grampanchayat area or any such area not mentioned in sub-clause (ii) 4 per cent. Of the market value of the property. and (b) Municipal Corporation of the Cities of (i) Pune. Balkum. Bhainder. including the Cantonments of Pune and Kirkee. Manpada. [(d) ***] Footnotes : 1. and the value of which (i) does not exceed rupees 2.000. Sub-clause (d) substituted by Mah. or (D) by a member of such society in favour of another member 63[and incoming member (whether in consequence of transfer of its shares to another member or not). (C) or (D) or sub-clause (1). (2) If relating to land for construction payable of The same duty as is payable under residential premises and falling under the description in sub-clause (1). or (B) to which the provisions of the Maharashtra Ownership Flats (Regulation of Promotion of Construction. a co-operative housing society registered or deemed to have been registered under the Maharashtra Co-operative Societies Act. Prior to omission the sub-clause read as under :(d) (1) if relating to residential premises consisting of building or unit (A) by. s.50. (Mah. XLV of 1963) or the provisions of the Maharashtra Apartment Ownership Act. Management and Transfer) Act. (iv) exceeds rupees 5. (Mah. XXIV of 1961). value above rupees 2. 2(c)(ii). 2012. XV of 1971) apply.50.000. 1960 (Mah.50. 1970.000.000 7.600 rupees plus 5 per cent of the value above rupees 5. items (A). Tax Laws (Levy.00. or (C) by such society in favour of its member 62[or incoming member] (whether in consequence of purchase of its shares or not). 1963.000 but does not exceed rupees 100 rupee plus 3 per cent of the 5.(c) if relating to both movable and immovable property 1 The same duty as is payable under clauses (a) and (b). Amendment and Validation) Act. or in favour of. Sale. .00.00.000 One hundred rupees (ii) [***] (iii) exceeds rupees 2. These figures and words were substituted for the figure and words “7 per cent” by the Mah. s.-(i) an amount equal 2[5 per cent] of the true market value of the immovable property located within the State of Maharashtra of the transferor company . 1-1-2000. 10 per cent. 1 of 2002. whichever is higher: Footnotes : 1. (w. of the aggregate of the market value of the shares issued or allotted in exchange or otherwise and the amount of consideration paid for such amalgamation: Provided that. or (ii) an amount equal to 0.] . Act.) 2.7 per centum of the aggregate of the market value of the shares issued or allotted to the Resulting Company and the amount of consideration paid for such demerger whichever is higher. Amendment and Validation). Clause (da) was substituted by Mah. chargeable under this clause shall not exceed. or (ii) an amount equal to 0. the amount of duty. Provided further that. 1956 or under the order of the Reserve Bank of India under section 44A of the Banking Regulation Act.f. Tax Laws (Levy. 2004. in case of reconstruction of demerger the duty chargeable shall not exceed.1 [(da) if relating to amalgamation of companies under section 394 of the Companies Act.e. (i) an amount equal to 1[5 per cent] of the true market value of the immovable property located within the State of Maharashtra transferred by the Demerging Company to the Resulting Company. 6(10). 1949 (10 of 1949).7 per cent of the aggregate of the market value of the shares issued or allotted in exchange or otherwise and the amount of consideration paid for such amalgamation. 15-51997). 1957 (IXV of 1957). (e) in amalgamation of companies under the order of the High Court under section 394 Fifty rupees] of the Companies Act. 38 of 1994 s. such agreement 4 [***] then such agreement to sell shall be deemed to be a Conveyance and stamp duty thereon shall be leviable accordingly: Provided that. This “Explanation” was renumbered as “Explanation I”.f.] Footnotes : 1. by Mah. “Explanation I” along with both the provisos was deleted by Mah. already paid and recovered on the agreement of sale which is deemed to be a conveyance.(e) 2[***] Footnotes : 1. Amendment and Validation). if any. and “Explanation II” was added by Mah. 8(1)(c). 17. This Explanation along with the provisos has remained in force as earlier.For the purposes of this article. Added by Mah. Tax Laws (Levy.f. Amendment and Validation) Act 30 of 1997. But it was not brought into force. 2.8. shall be adjusted towards the total duty leviable on the conveyance. or at the time of execution. 3. 1-5-1993). the possession of any immovable property is transferred 3[or agreed to be transferred] to the purchaser before the execution. 2. the 15th September. 2(b)(ii) (w. Act. s. the provisions of section 32A shall apply mutatis mutandis to such agreement which is deemed to be a conveyance as aforesaid. 1996.e.f.e.f. s. 6(10). Exemption Assignment of copyright under the Copyright Act. where in the case of agreement to sell an immovable property. (w.e. where subsequently a conveyance is executed in pursuance of such agreement of sale. 2004. 17 of 1993 (w. 2 (1) (b). the stamp duty.1994). Tax Laws (Levy. These figures and words were substituted for the figure and words “7 per cent” by the Mah.e. Subsequently by the effect of Mah. or after the execution of. 1 2 [ [Explanation I. Clause (e) deleted and deemed to have been deleted w. 27 of 1988 s.f. 29-8-1988).] . . as they apply to a conveyance under that section: Provided further that. 1956 for every rupees five hundred or part thereof. (w.e. 29 of 1994. e. and the duty payable in respect of the units in the building which are used for non-residential purposes shall be at the rates specified in clauses (b) and (c) on the value of such units. read as under:Explanation III – For the purposes of clause (e). 3(2). s. 8(d). 17. Explanation III was substituted by Mah. 2012.e. Prior to omission read as under :Explanation II. (w.1994). apartment. then the concession in duty shall be available in respect of the value of those units in a building which are used for residential purpose. tenement.For the purpose of clause (d).-[Explanation III. 38 of 1994. Tax Laws (Levy. Amendment and Validation) Act 30 of 1997. 1994 deemed to have come into force w. the date of order of the High Court. Tax Laws (Levy. means the market value of the shares issued or allotted with Reference to the market value of the shares of the transferor company or as determined by the Collector after giving the Transferee company an opportunity of being heard.--For the purpose of clause (d). Tax Laws (Levy. means the market value of shares as on the appointed day mentioned in the Scheme of Amalgamation or when appointed day is not so fixed. Now Explanation I.f.3[(i)]For the purposes of clause (da) the market value of shares. Words “without executing the conveyance in respect thereof” deleted by Mah. (iii) the duty payable shall not exceed the amount of duty payable on such conveyance under clauses (b) and (c). Amendment and Validation) Act 30 of 1997.e. Explanation II deleted by Mah.e. in the form it existed on the 17th August. 1985. 1 [Explanation II.f. s. Prior to substitution it was inserted by Mah.f. (w. block or any other unit by whatever name called.e. 15-5-1997). 9 of 1997 (w. s.4.] 2. .(i) “unit” includes a flat. by Mah. (a) in relation to the transferee company. the market value of the property shall be .] Footnotes : 2 1. Amendment and Validation) Act.f.2(c)(iii). whose shares are not listed/or listed but not quoted for trading on a stock exchange. 8(1) (e). 15-5-1997). s.f. 10th December. whose shares are listed and quoted for trading on a stock exchange. 15-9-96). and (b) in relation to the transferee company. as approved by the Competent Authority in the building plan (ii) where a building consists of units used for both residential and non-residential purposes..8. (w. 27 COUNTERPART OR DUPLICATE of any The same duty as is payable on the instrument chargeable with duty and in respect of which original. [rupees one hundred.] STAMP TO BE USED .e. 32 of 2005 (w. Renumbered by Mah.] Exemption (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 a public purpose. namings. any register relating to births. 7-5-2005). 17 of 1993.Adhesive Stamp Paper as per Rule 13. certified to be a true copy or extract by or by order of any public officer under section 76 of the Indian Evidence Act.f. (b) Copy of. s. marriages. Footnotes : 1.f. 1872. if any. either in exchange or otherwise. 38(2)(c). .e. 7-5-2005).Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. 32 of 2005. and the amount of consideration. Clause (ii) added by Mah. baptisms. 2 [Ten rupees. divorces. dedications. 26 COPY OR EXTRACT. the number of shares of the transferor company accounted as per exchange ratio as on appointed date. (c) Copy of any instrument the original of which is not chargeable to duty. 5 (5) (ii) (w. 2. s.e. deaths or burials. 1 [(ii) For the purposes of clause (da).Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. or extract from. (w. the number of shares issued or allotted in exchange or otherwise shall mean. paid for such amalgamation. (I of 1872) and not chargeable under the law for the time being in force relating to court-fees. STAMPS TO BE USED . These words were substituted for the words “five rupees” by Mah.] STAMP TO BE USED .f.deemed to be the amount of total value of shares issued or allotted by Transferee Company. subject to a maximum of 1 the proper duty has been paid. 1-51993). 3. (b) in any other case DECLARATION OF ANY TRUST. The same duty as a Bond (Article 13) for such amount. Pledge or Hypothecation (Article 6). or in respect of.500. 7-52005). 29 DELIVERY ORDER IN RESPECT OF GOODS.17 of 1993. 2. any of the duties of Customs or Excise or for preventing frauds or evasions thereof or for any other matter or thing relating thereto-(a) where the amount does not exceed rupees 2.] Footnotes : 1.] 3 [Ten rupees.e. any instrument entitling any person therein named.f.28 CUSTOMS BOND OR EXCISE BOND. any bond given pursuant to the provisions of any law for the time being in force or to the directions of any officer of Customs or Excise for. that is to say. 1[when such goods exceed in 2[value hundred rupees for every rupees 10. See Trust (Article 61). on rent or hire. See Agreement relating to Deposit of Title Deeds.For the purposes of this article.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. that is to say.] . STAMP TO BE USED . in any warehouse in which goods are stored.f.e. s. or his assigns or the holder thereof to the delivery of any goods lying in any dock or port. 5(6) (w. 38(15) (w.] 2 [One hundred rupees. DISSOLUTION OF PARTNERSHIP. 32 of 2005.] DEPOSIT OF TITLE-DEEDS.000 or part thereof. the words "dock or port" shall include "airport and "Cargo Hub". These words were substituted for the words “fifty rupees” by Mah. subject to a 2 maximum of rupees [one hundred. s. or deposited. Pawn. See Partnership (Article 47) 4 [Explanation. or upon any wharf. 1-51993). These words were substituted for the words “twenty rupees” by Mah. 1-5-2001). any instrument by which any Person effects the dissolution. 3. S.Instrument of. 1 [One hundred rupees. 2.1993). These words were substituted for the words “value hundred rupees” by Mah. EXCISE BOND.17 of 1993. See Settlement (Article 55). of Article 25. 1. 22 of 2001 s. 31 32 ENTRY OF MEMORANDUM OF MARRIAGE in the register under the 3[Maharashtra Regulation of Marriage Bureau and Registration of Marriages Act.Court Fees Stamp Rule 19H and Notification dated 30-4-1974 EXCHANGE OF PROPERTY . .] DOWER--Instrument of.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11. S.e. 29 of 1994. DUPLICATE. These words were substituted for the words “fifty rupees” by the Mah. (b).Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp affixed by Proper Officer under Rule 11.f. 1.f. 5(7) (w. 4. s. 6(f).instrument of The same duty as is leviable on a Conveyance under clause (a). s. 3(2).e.1994). that is to say.f.e. (w. 1998.e.e.9. 1. Tax laws (Levy. (w. 4 [(c) or (d)] as the case may be. on the market value of the property of the greatest value. Act 16 of 1995. Footnotes : 1. 32 of 2005.] 2 [One hundred rupees. Footnotes : 1.1995).5.STAMP TO BE USED . This Explanation added by Mah. 3(5) (w. See Counterpart (Article 27). 7.5. STAMP TO BE USED . See Customs Bond or Excise Bond (Article 28). 2. STAMPS TO BE USED . These words were substituted for the words “fifty rupees” by Mah.38(16) (w.f. These words “such instrument being executed by or on behalf of the owner of such goods upon the sale of the transfer of the property therein” was deleted by Mah.5.2005) 30 DIVORCE .f. These words were substituted for the words “one rupee” by Mah. (b) when such mortgage is one of the description referred to clause (b) of Article 40 (that is. the highest duty on either of the property exchanged shall be chargeable. 2 such instrument. (c) or (d)” by Mah. These brackets. with Conveyance under clause (a). 2(d). that is to say. S. This Explanation added by Mah. [or (c)].f. 4. 1 [Explanation. Amendment and Validation) Act. of Article 25. as the case may be. 7-5-2005) 2. s. of Article 25. Amendment and Validation) Act.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp Rule 11. 3. (b).] STAMP TO BE USED . 5(g) (w. any instrument imposing a further charge on mortgaged property(a) when the original mortgage is one of the description The same duty as is leviable on a referred to in clause (a) of Article 40 (that is. letters and word substituted for the brackets. 6(11).e. without possession). . for 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 Footnotes : 1. (c) or (d)” by Mah. 32 of 2005. 2012. (i) if at the time of execution of the instrument of The same duty as is leviable on a further charge possession of the property is given under Conveyance under clause (a). S. 33 FURTHER CHARGE . (b). s. letters and words “. as the case may be. Tax Laws (Levy. or (c)].e.Amendment and validation) Act. 32 of 2005. letters and word substituted for the brackets. for the amount of the further charge secured by such instrument. 2[ possession). letters and words “. 2004 s.For the purposes of this Article. 7-5-2005). 2012.5(8) (w. notwithstanding anything contained hereinabove. 1953 by Mah.f. 2(e). These brackets. This portion substituted for “Bombay Registration of Marriages Act.Instrument of. Tax Laws (Levy. s. brother or sister of the donor or any lineal ascendant or descendant of the donor. then the amount of duty chargeable shall be at the same rate as specified in this article or at the rate of rupees ten for every rupees five hundred or part thereof on the market value of the property which is the subject matter property which is the subject matter of the gift. w. 5. Instrument of --not being a Settlement (Article The same duty as is leviable on a 55) or Will or Transfer (Article 59). s. 7-5-2005). 16 of 2003. 1-5-2002).f. of Article 25. letters and word substituted for the brackets.(ii) if possession is not so given.e. whichever is less. letters and words “. 20 of 2002. 1-5-2003 2. 3.e. These words were substituted for the words “five lakh” by Mah. 4.e. s. Footnotes : 1. 1 [Five rupees for every 2[rupees one thousand] or part thereof for the amount of further charge secured by such instrument subject to minimum of the one hundred rupees and the maximum of 3[ten lakh rupees. 2012.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp Rule 11. Tax Laws (Levy. These words were substituted by Mah.f. 5 (w. Amendment and Validation) Act. 2(f). as the case may be. S. if the property is gifted to a family member being the husband. wife. (w. STAMP TO BE USED .e. Conveyance under clause (a). 5 (w. 4 [or (c)]. 7-5-2005).f.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp Rule 11. Proviso added by Mah. (b). 32 of 2005. 8(d).] HIRING AGREEMENT or agreement for service. (c) or (d)” by Mah. These brackets. . on the market value of the property which is the subject matter of the gift. These words were substituted for the words “five hundred” by Mah. 5 [Provided that.f. see Agreement (Article 5).] STAMP TO BE USED . 34 GIFT. 32 of 2005. 5(11) (w. with a renewal clause contingent or Conveyance under clause (a). see Composition Deed (Article 24). (b). Footnotes : 1. 22 of 2001 s. (b). 2. or does not purport for any definite period. on 10 per centum of the market value of the property. including an under-lease or sub-lease and any agreement to let or sublet or any renewal of lease-Where such lease purports to be (i) for a period not exceeding five years. (iv) for a period exceeding twenty-nine years or in perpetuity. (b).f. (iii) for a period exceeding ten years but not exceeding The same duty as is leviable on twenty-nine years.f. These words were substituted for the words “one hundred rupees” as Amended by Mah. 1 [Two hundred rupees] STAMP TO BE USED .7-5-2005). 3 [or (c)].]. The same duty as is leviable on a conveyance under clause (a).e. as the case may be. (w. otherwise (c) or (d). 2 [36 LEASE. with a renewal clause contingent or Conveyance under clause (a). as the case may be. The same duty as is leviable on a Conveyance under clause (a). of Article 25. for the purpose of market value be treated as consideration passed on. as the case may be of Article 25. 6(g). (c) or (d). of Article 25 on 25 per centum of the market value of such property. as the case may be .e. s. (ii) for a period exceeding five years but not exceeding The same duty as is leviable on a ten years. (b). or article 25. 32 of 2005. otherwise. Clause 36 substituted by Mah. or for lease for period exceeding twenty-nine years.35 INDEMNITY BOND INSPECTORSHIP DEED.Any consideration in the form of premium or money advanced or to be advanced or security deposit by whatever name called shall. 1-5-2001). on 90 per centum of the market value of the property. with a renewal clause contingent or otherwise.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp Rule 11. (c) or (d). Explanation I. on 50 per centum of the market value of such property. . For the purpose of this article. 4. for the instruments falling under section 2(n)(iii) (Toll Agreements) and article 5(g-e) (Hire Purchase Agreement). 3.f. 7-5-2005). s. 6(12). thousand for a single term of 4[twelve months]. (c) or (d)” by Mah. 32 of 2005.f.The renewal period. or money advanced or to be every term of 4[twelve months] or advanced does not exceed rupees two lakh fifty part thereof. These brackets.e. Tax laws (Levy. Inserted by Mah. s. These words were substituted for the word “eleven months” by Mah. Explanation III. 8(e) (w.Non-Judicial Stamp Paper under Rule 6 or Impressed Label/Special Adhesive Stamp Rule 10(ii). 20 of 2002. s. 5 (12)(A)(iii) (w. 5[if relating to residential premises] 5 [(1) if relating to residential premises -].f. 5(12)(A)(ii) (w. 32 of 2005.f.e. letters and words “. Explanation II. shall be treated as part of the present lease. 7-5-2005). shall be the total contract value and they shall be chargeable to duty same as under clause (a) of article 25. 2012. 7-5-2005). Tax Laws (Levy. 5. Amendment and Validation Act. . 1-5-2002) 2. if specifically mentioned. s. (A) where the amount of average annual rent plus the 6[Six hundred fifty rupees] for amount of security deposit. amendment and Valuation) act. 2(g). letters and word substituted for the brackets. STAMP TO BE USED . This Clause was substituted by the Mah. s.e. 2004 s. 1 [36A Leave and Licence Agreement 2 [(a) Where the leave and licence agreement purports to be for a term not exceeding 3[sixty months] with or without the renewal clause and relates to property situated within the limits of.3.e. 12(A)(i) (w. These words were substituted for the word “thirty three months” by Mah. the market value. 32 of 2005. Articles 36A was substituted by the Mah. (i) the District of Mumbai city and the Mumbai suburban district. Footnotes : 1. 12-4-2010) 2. These words were substituted for the word “seven hundred fifty rupees” by Mah. 12-4-2010). 4. 7-5-2005) . (B). Nagpur and Navi Mumbai.f. (C) or (D) above. Aurangabad. 32 of 2005. as the case may be. These words were substituted for the words “three thousand rupees” by Mah.f. (C) where the amount of average annual rent plus the 3[Two thousand rupees] for every amount of security deposit or money advanced or to be term of twelve months or part advanced exceeds rupees five lakh 4[but does not thereof. Sangli and Cantonments of Pune Kirkee. Entry (D) inserted by Mah.e. 32 of 2005. These words were substituted for the words “eleven months” by Mah. These words were substituted for the words “rupees ten lakhs” by Mah. 1-5-2006). 7-5-2005). Nashik. 12-4-2010).f. (B) where the amount of average annual rent plus the 1[One thousand two hundred amount of security deposit or money advanced or to be rupees] for every term of 2[twelve advanced exceeds rupees two lakh fifty thousand but months] or part thereof.f. 7-5-2005) 3. 5(12) (w.f.e. Kolhapur.e. Devlali and Aurangabad.6. 6 [(D) Where the amount of average annual rent plus the Five thousand rupees for every amount of security deposit or money advanced or to be term of twelve months or part advanced exceeds 7[rupees twenty lakh] for a single thereof. 5. 5 of 2010 (w. 5 of 2010 (w.] (ii) The Municipal Corporation of the cities Thane. These words were substituted for the words “one thousand five hundred rupees” by Mah.-Footnotes : 1. 12 of 2006 (w. S. Solhapur. 32 of 2005.5 (12) (w.f. does not exceed rupees five lakh for a single term of 2 [twelve months].e. exceed 5[rupees twenty lakhs]] for a single term of 2 [twelve months]. s.] term of twelve months 8 [(2) if relating to non-residential premises - Twice the amount of duty chargeable for residential premises under entry (A). 5 of 2010 (w.f. 6. Dehu Road. 5(12) (A) (ii) (w.e. These words were inserted by Mah. Pune.e. PimpriChinchwad. Amrawati.e. s. 3 (2) if relating to non-residential premises - Twice the amount of duty chargeable for residential premises under entry (A). 7-5-2005) 1 [(1) if relating to residential premises-] (A) Where the amount of average annual rent plus the Three hundred rupees for every amount of security deposit or money advanced or to be term of 2[twelve months] or part advanced does not exceed rupees two lakh fifty thereof. (B) Where the amount of average annual rent plus the One thousand rupees for every term amount of security deposit or money advanced or to be of 2[twelve months] or part thereof. This paragraph inserted by Mah.] (iii) In any other area excluding the area referred to in sub-clauses (i) and (ii) Footnotes : 1. 32 of 2005. 32 of 2005. 7-5-2005) 2. S.e. 32 of 2005. 5(12) (w.e. S. These words were substituted for the words “rupees ten lakh” by Mah.f.e. S. (C) Where the amount of average annual rent plus the Two thousand rupees for every amount of security deposit or money advanced or to be term of 2[twelve months] or part advanced does not exceed Rs Five Lakh for a single thereof.f. (B). 12 of 2006 (w. Inserted by Mah. 32 of 2005. 5(12) (A) (ii) (w. Inserted by Mah. thousand for a single term of 2[twelve months]. part advanced does not exceed Rs Two Lakh fifty thousand thereof. 7-5-2005) 1 [(1) if relating to residential premises(A) Where the amount of average annual rent plus the Five hundred rupees for every term amount of security deposit or money advanced or to be of 2[twelve months] or. advanced does not exceed Rs Two Lakh fifty thousand but does not exceed rupees five lakh for a single term of 2 [twelve months]. (B) Where the amount of average annual rent plus the Six hundred rupees for every term amount of security deposit or money advanced or to be of 2[twelve months] or part thereof.f. as the case may be. for a single term of 2[twelve months]. term of 2[twelve months].e. . 5(A) (iii) (w. S.f. 7-5-2005) 3. These words were substituted for the words “eleven months” by Mah. 15-2006) 8. 5(12) (w. (C) above.f.e.7. advanced exceeds rupees two lakh fifty thousand but does not exceed rupees five lakh for a single term of 2 [twelve months]. (C) Where the amount of average annual rent plus the One thousand two hundred rupees amount of security deposit or money advanced or to be for every term of 2[twelve months advanced exceeds rupees five lakh for a single term of or part thereof]. 2 [twelve months]. or in respect of any loan to be raised by any company. .e.Adhesive Stamp Paper Rule 11. 7-5-2005) 2. Inserted by Mah. 1 [(2) if relating to non-residential premises - Twice the amount of duty chargeable for residential premises under entry (A). 5(12) (w. S. 7-5-2005) 3.] 3 [(b) where such leave and licence agreement purports Same duty as is leviable on lease. that the latter shall. Inserted by Mah. See also Certificate or other Document (Article 17). (C) above. 39 MEMORANDUM OF ASSOCIATION OF A COMPANY-(a) if accompanied by articles of association under section 26 of the Companies Act. 32 of 2005. 32 of 2005. company or proposed company. 1 [One hundred rupees] 2 [Two hundred rupees.f. 38 LETTER OF LICENCE. (iii) or (iv) above without renewal clause.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). 32 of 2005. to be for a period exceeding sixty months with or under clause (ii).f. 5(12) (A) (ii) (w. These words were substituted for the words “eleven months” by Mah. as the case may be. see Agreement (Article 5). LETTER OF GUARANTEE. as the case may be. STAMP TO BE USED . 5(12(w.f. S. of Article 36. for a specified time. suspend his claims and allow the debtor to carry on business at his own discretion. 1956. 7-5-2005) 37 LETTER OF ALLOTMENT OF SHARES in any One rupee. any agreement between a debtor and his creditor.] Footnotes : 1.e. S. that is to say. (B).] STAMP TO BE USED . (I of 1956).e. Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). 22 of 2001 s. Amendment and Validation Act 2004 S. 1956. 2 deed is given by the mortgagor or agreed to be given. STAMP TO BE USED . . Tax Laws (Levy. subject to the minimum of one hundred rupees and the maximum of 5[ten lakh rupees].e. These words were substituted for the words “Fifty rupees” by the Mah. or Security Bond or Mortgage Deed (Article 54) (a) when possession of the property or any part of the The same duty as is leviable on a property or any part of the property comprised in such conveyance under clauses (a). Bottomry Bond (Article 14). These words were substituted for the words “one hundred rupees” by Mah. Respondentia Bond (Article 53). (w. is deemed to give possession within the meaning of this article.. Exemption Memorandum of any association nor formed for profit and registered under section 25 of the Companies Act.f. Mortgage of a Crop (Article 41). or a lease of the property mortgaged or part thereof.(b) if not so accompanied The same duty as is leviable on Articles of Association under Article 10 according to the share capital of the company. 6(i). thousand] or part thereof for the amount secured by such deed.A mortgagor who gives to the mortgagee a power of attorney to collect rents. 6(13) 2. as the case may be. (b) when possession is not given or agreed to be given 3[Five rupees for every 4[one as aforesaid. (I of 1956). 1-5-2001) 40 MORTGAGE DEED. Pawn or Pleadge or Hypothecation (Article 6)]. (b). for the amount secured by such deed. [(c) or (d)]. not being an agreement relating to 1[Deposit of Title Deeds. of Article 25. 6 [Explanation I]. Footnotes : 1. then such an agreement to mortgage shall. "the Principal or primary security" shall mean. (w. 7-5-2005) 5. 20 of 2002 the same were deleted. 19-8-1994) (c) when a collateral or auxiliary or additional or substituted security. s. notwithstanding anything contained in clause (d) of section 2. 8(f). (w.] The same duty as a Bond (Article 13) for the amount secured. 32 of 2005.32 of 2005. 2012. subject to a maximum of 1[rupees two hundred]. 1883 (XIX of 1883).e. 19-81994). 5(12). 7-5-2005) 6. These brackets.f.f. This “Explanation” is renumbered as “Explanation I” by Mah. Exemptions (1) Instruments executed by persons taking advances under the Land Improvement Loans Act. s. 5(12). 4. (w. the security created under clause (a) or (b) above.e.e. Amendment and Validation Act. 20 of 2002. 38 of 1994.Where in the case of an agreement to mortgage the amount or part thereof sought to be secured by such an agreement is advanced or disbursed to the mortgagor or without execution of a mortgagor or without execution of a mortgage deed.f. These words were substituted by the Mah. 3.f. letters and word substituted for the brackets. Amendment and Validation) Act. Tax Laws (Levy. 38 of 1994. 2. 1-5-2002). or by their sureties as security for the repayments of such advances. or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped.f.7 [Explanation II. letters and words “.e. (2) Letter of hypothecation accompanying a bill of exchange. Footnotes : 1. Tax Laws (Levy. 6(14) by Mah. These words were substituted for the words “five lakh rupees” by Mah. The portion was substituted by the Mah. or the Agriculturists' Loans Act. 2(h). 1884 (XII of 1884). become chargeable under this Article as mortgage-deed on the date of making of such advance or disbursement either in part or in whole].For the Purpose of this clause. Explanation II was inserted by Mah. These words were substituted for the words “five hundred” by Mah. 7.e. 2004 S. 2 [Explanation . (w. s. (w. (c) or (d)” by Mah. s. . (w. evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop whether the crop is or is not in existence at the time of mortgage.Adhesive Stamp Paper under Section 11 read with Rule 6.005 per cent] on the value of oil seeds .005 per cent] on the value of silver or gold on sovereigns. 1-5-2006). that is to say.e.f. [0. 43 NOTE OR MEMORANDUM sent by a broker or agent to his principal intimating the purchase or sale on account of such principal-(a) of cotton 1 (b) of bullion of specie 1 (c) of oil seeds 1 [0.e. 22 of 2001 s.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). or by any other person lawfully acting as a Notary Public. These words were substituted for the words “five rupees” by Mah. 3. This Explanation was added by Mah. 6(j).005 per cent] on the value of cotton]. certificate or entry not being a Protest (Article 49) executed by a Notary Public in the performance of the duties of his office.e. STAMP TO BE USED . 15-2001). 2.f. as the case may be. STAMP TO BE USED . 38(21). 1-51993). 12 of 2006 (w. attestation. (w.f. 3 [Twenty-five rupees]. These words were substituted for the words “rupees on hundred” by Mah. s.Adhesive Stamp Paper with word Notarial (Section 11) Rule 19(d). NOTARIAL ACT. endorsement. See note for notification under Rule 14 Bombay Stamp Rules) Footnotes : 1. 41 42 MORTGAGE OF A CROP. note. [0. any instrument. 17 of 1993. including any instrument One rupee. for every rupees 200 or part thereof.STAMP TO BE USED . 005 per cent] of the value of [yarn of any kind. Explanation added by Mah. as the case may be. bond. Enforcement date not yet declared.005 per cent] of the value of the debenture stock or other marketable security of a like security. 4. s. scrip. 3 [0. 5(14) (w. stock. Government security. (f) of any share. goods.e. . Enforcement date not yet declared. debenture. Footnotes : 1. an entry relating to which is required to be made in clearance lists described in clauses (1). s. non-mineral oils or spices of any kind. 1 [0. Exemptions (1) Note or Memorandum sent by a broker or agent to his principal intimating the purchase or sale on account of such principal or a Government security or a share.No duty shall be chargeable on note or Memorandum sent by broker or agent to his principal intimating the purchase or sale on account of such principal of a security or a forward contract on which proper duty is paid under article 51A. stock. (g) of a Government security. s. non-mineral oils or spices of any kind. 15 of 2011.005 per cent] on the value of security 4 [Explanation . 32 of 2005. 1[0.2(b). (2) and (3) of Article 19. bond. at the time of its purchase nature exceeding in value twenty rupees. scrip. debenture stock or other marketable security of like nature in or of an incorporated company or other body corporate.000 or part thereof” as amended by Mah.f.2(b). not being a or sale.(d) of yarn of any kind. 7-5-2005 3. 5(14) w. as the case may be. This portion was substituted for the words “Fifty paise for every rupees 1. 32 of 2005. Substituted by mah. 2 (e) of any other goods exceeding in value twenty 1[0.000 or part thereof” as amended by Mah.f. debenture.e.00. 15 of 2011. 2.005 per cent] on the value of rupees. 7-5-2005). This portion was substituted for the words “One rupee for every rupees 10. s. an entry relating to which is required to be made in a clearance list described in Article 22.(2) Note or Memorandum sent by a broker or agent to his principal intimating the purchase or sale of cotton on account of such principal. not being a Bill of Exchange within the meaning of the Indian Stamp 1899.000 or part thereof. 3 [Ten rupees]. See also Protest by the Master of Ship (Article 50). non-mineral oils or spices of any kind on account of such principal. an entry relating to which is required to be made in a clearance list described in Article 23.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). an entry relating to which is required to be made in a clearance list described in Article 21. (4) Note or Memorandum sent by a broker or agent to his principal intimating the purchase or sale of oil seeds on account of such principal.Adhesive Stamp [Section 11 & Rule 19(f)] NOTE OF PROTEST BY THE MASTER OF A SHIP. 2 [Ten rupees]. 44 45 STAMP TO BE USED . (5) Note or Memorandum sent by a broker or agent to his principal intimating the purchase or sale of yarn of any kind. if the amount. (3) Note of Memorandum sent by a broker or agent to his principal intimating the purchase or sale of bullion or species on account of such principal. (II of 1899)-(a) where payable otherwise than on demand but not more than one year after date or sight--for every Rs. 1 [One hundred rupees]. an entry relating to which is required to be made in a clearance list described in Article 20. (b) where payable at more than one year after date or sight. (6) Note or Memorandum sent by a broker or agent to his principal in any of the above cases.-(i) does not exceed rupees 500 . when the amount stated in the instrument is less than rupees one hundred. ORDER FOR THE PAYMENT OF MONEY. STAMP TO BE USED . 1. 1-51993). 17 of 1993 s. (w. Amendment and Validation) Act. then one such equal shares) shall be deemed to be that from which the other shares are separated. 38(22).e.e. amount or the market value of the separated share or shares of the property. 38(23). 46 PARTITION -Instrument of 1 [Rupees Ten for every rupees five hundred or part thereof of the].000 for every additional rupees 1. 1-51993). . Provided always that.Hundi Stamp Paper Rule 5 Footnotes : 1. 4.. (w.The largest share remaining after the property is partitioned (or.(ii) exceeds rupees 500 but does not exceed rupees 1. STAMP TO BE USED .f. (iii) exceeds rupees 1. These words were substituted for the words “Twenty rupees” by the mah. 6(15) 2.000 or part thereof. These words were substituted for the words “five rupees” by Mah. (w. the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument. These words were substituted for the words “five rupees” by Mah. Note. 3.(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. 17 of 1993 s. 17 of 1993 s.f.f. 4 [Twenty rupees]. 1-51993). but shall not be less than five rupees. Tax laws (Levy. 2004 S. if there are two or more shares of equal value and not smaller than any of the other shares. 38(23).e. These words were substituted for the words “Ten rupees” by Mah.000 4 [Twenty rupees]. (w. 8(2). is stamped with the stamp required for an instrument of partition. STAMP TO BE USED . s. Amendment and Validation) Act 30 of 1997.000.000.f. the duty on such instrument shall not exceed ten rupees. These words were substituted for the words “the same duty as a Bond (Article 13) for the” by Mah. 15-5-1997). 50. 15-9-1996). 47 PARTNERSHIP 1 [(1) Instrument of partnership Five hundred rupees. Footnotes : 1.] (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. 14(6)(ii) (w. the rate of duty applicable 3[shall be one hundred rupees].e. 9 of 1997. 3. thousand].f.e.5 per cent on the market value of the separated share or shares of the property” by Mah. subject to of cash is in excess of rupees.000 or part thereof. Clause (b) was substituted for the words “(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 fifty times the annual revenue” by Mah.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). or where such share contribution 2[brought in by way of cash] does not exceed rupees 50. and an instrument of partition in pursuance of such order or award is subsequently executed.e. 9 of 1997.f. .000. 14(6)(i). 2. s. These words were substituted for the words “shall be 0. 15-91996). for every rupees 50.2 [(b) where the instrument relates to the partition of agricultural land. for every rupees maximum duty of rupees five 50. (b) where such share contribution 3[brought in by way Five hundred rupees. (w. s. Tax Laws (Levy. (a) where there is no share of contribution in partnership. by a partner other than a partner who brought in that 7[or (c)]. Amendment and Validation Act. 1882. Article 25. letters and word substituted for the brackets. These words were substituted for the words “Dissolution of partnership – (i) where on dissolution of the partnership any immovable property” by the Mah. Tax Laws (Levy. s. 30 of 1997. 4. Sub-clause (c) was added by Mah.f. (XV of 1882) 1 [One hundred rupees. 1-5-1993).4 [(c) where such share contribution is brought in by way The same duty as is leviable on of property.5.e. 30 of 1997. (c) or (d)” by Mah. STAMP TO BE USED .1994). 5. 3(8). s. Old clause (b) renumbered as clause (2) by Mah. (b) when required in suits or proceedings under the Presidency Small Cause Courts Act. 15.f. (b). s. 15-5-1997). 8 [Two hundred rupees. (w. 8. (w. 8(3)(a). (i)(ii) (w. Clause 47 (1) was substituted by Mah. 29 of 1994. (c) or (d) as the case may be. s. 15-5-1997).f. Conveyance under clause (a). letters and words “. 8(3)(a). 30 of 1997. 1. s.e. w. 15-5-1997). These words were inserted by the Mah.1997). 6. 17 of 1993. These words were substituted for the words “one hundred rupees” by Mah. excluding cash. subject to a minimum of rupees one hundred. of article 25. s. on the market value of such property].f. 8(3)(b). (iii) (w. 2(i).e.] .Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii).f. 2. (i)(ii) (w. 2012. 17 of 1993. of property as his share of contribution in the partnership. (2) in any other case. s. 1-5-1993).e.] 2 [One hundred rupees. 38(24)(b). These brackets.] Footnotes : 1.f.e. 8(3)(a). s. (b).5.e. on the market value of such property.f. 48 POWER OF ATTORNEY not being a Proxy: (a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents. 3. These words were inserted by the Mah. 5 [(2)] 6[Dissolution of partnership or retirement of partner- (1) where on a dissolution of the partnership or on The same duty as is leviable on a retirement of a partner any property is taken as his share Conveyance under clause (a). as the case may be. 30 of 1997.e. 7. 38(24)(b). (w. 14(7)(ii). s. 2(b)(i) (w. 3. 14(7)(v). These words were substituted for the words “ten rupees” by Mah. sister. These words were substituted for the words “fifty rupees” by Mah. 5. s.e. 15-9-1996). and Footnotes : 1.f. 7 [(c) or (d)]. (w. 4. as the case may be.(c) when authorising one person or more to act in a single transaction other than the case mentioned in clause (a). Amendment and Validation Act. 4 [One hundred rupees.] (e) when authorising more than one person to act in single transaction or more than one transaction jointly or severally or generally. (b).e. These words were substituted for the words “ten rupees for each person authorized subject to minimum of rupees forty” by Mah. wife. s. s. These brackets. (w. s.f. 2. Clause “f” was renumbered by Mah. 14(7)(iv).6. mother. letters and words “. 9 of 1997. daughter. 9 of 1997. This portion was added by Mah. (w.] (f) 6[(i) when given for consideration and authorising to The same duty as is leviable on a sell an immovable property. 2012.e. These words were substituted for the words “ten rupees” by Mah. 2(b)(i) (w.e. (w.f. as the case may be. 15-9-1996). 5-6-2008). s. Tax Laws (Levy. Rupees five hundred husband. 7. 9 of 1997.] Conveyance under clause (a).e.2008). 16 of 2008. s.f. 15-9-1996). 14(7)(i). on the market value of the property. brother. of Article 25. s. 14(7)(iii).f. 5 [One hundred rupees. 16 of 2008. These words were substituted for the words “ten rupees” by Mah.e.f.- (a) if given to the father. 9 of 1997.e. 15-9-1996). (w. grandson. granddaughter or such other close relative. 9 of 1997. 3 [One hundred rupees. .f. 6.] (d) when authorising one person to act in more than one transaction or generally. 2(j). letters and word substituted for the brackets. 15-9-1996). 8. (c) or (d)” by Mah. 5. 8 [(ii) when authorising to sell or transfer immovable property without consideration or without showing any consideration. on the market value of the property. mutatis mutandis. on the market value of the property:] Provided that.(b) in any other case The same duty as is leviable on a Conveyance under clauses (b). 1[or (c)]. for construction on. the provisions of section 32A shall.For the purpose of this article more persons than one when belonging to the same firm shall be deemed to be one person. 1[or of.. Explanation II. Explanation III. and a conveyance relating to that property is executed in pursuance of power of attorney between the executant of the power of attorney and the person in whose favour it is executed.The term 'registration' includes every operation incidental to registration under the Registration Act.] 2 [(g) when given to a promoter or developer by 3[The same duty as is leviable on a whatever name called. duty has been paid on the power of attorney. Provided further that. as the case may be. or sale or transfer (in any manner whatsoever) of. when proper stamp duty is paid under clause (ga) of article 5 on an agreement. or records thereof or memorandum of an agreement executed between the same parties and in respect of the same property. (c)]. development Conveyance under clauses (b). the duty on conveyance shall be the duty calculated on the market value of the property reduced by duty paid on the power of attorney. as the case may be. (h) in any other case Explanation I. of Article 25. 4 [one hundred rupees for each person authorised] . 1908 (XVI of 1908). apply to such an instrument of power of attorney as they apply to a conveyance under that section. Article 25. the duty chargeable under this clause shall be rupees one hundred]..Where under clause (f).. of any immovable property. Adhesive Foreign Bill Stamp bearing "Notarial" [See Rule 19(d)] 50 PROTEST BY THE MASTER OF A SHIP.f. 1 [One hundred rupees. 3(c) (w. when such declaration is attested or certified by a Notary Public or other person lawfully acting as such. that is to say. that is to say. Amendment and Validation) Act. 5-6-2008).500.. by Mah. Tax Laws (Levy. 2. 7-2-1990). letters and word substituted for the brackets. STAMP TO BE USED . 2. or other person lawfully acting as such. 2(j). . (b) in any other case STAMP TO BE USED .Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii).f.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). (c) or (d)” by Mah. Clause “g” and Clause “h” substituted by Mah. s. Tax Law (Levy.STAMP TO BE USED . 2004 s. s. 4. Footnotes : 1. See also Note of Protest by the Master of a Ship (Article 44).e. These words were substituted for the words “Five rupees for each person authorized” by the Mah. any declaration in writing made by a Notary Public. 2012.e. 13) for such consideration. 2 [Two hundred rupees]. attesting the dishonour of a bill of exchange or promissory note. This portion was substituted “Five rupees for every five hundred rupees or part thereof of the subject matter of property:”. 16 of 2008. s. 51 RECONVEYANCE OF MORTGAGED PROPERTY (a) if the consideration for which the property was The same duty as a Bond (Article mortgaged does not exceed rupees. These brackets. 49 PROTEST OF BILL OR NOTE. and every declaration in writing made by him against the charterers or the consignees for not loading or unloading the ship. any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages. 6(16). 9 of 990. letters and words “. STAMP TO BE USED . 3.] 1 [One hundred rupees]. 2(b)(ii) (w. Amendment and Validation Act.Non-Judicial Stamp Paper under Rule 6 or Special Adhesive Stamp Rule 10(ii). securities shall have the same meaning as defined by the Securities Contract (Regulation) Act.005 per cent of the value of the traded through an association or otherwise. Footnotes : 1. 22 of 2001 s.005 per cent of the value of security] [0. 6(k) (w.2(c)(i). s. 32 of 2005. s. 1956. other than those falling under item (a) above(i) in case of delivery 3 (ii) in case of non-delivery 4 (c) if relating to futures and options trading 5 [0.2(c)(iii). 7-5-2005). s. 1 [51A Record of Transaction (Electronics or otherwise) effected by a trading member through a stock exchange or the association referred to in section 10B(a) if relating to purchase or sale of Government 2[0. Enforcement date not yet declared. 2. These words were substituted for the words “Twenty rupees” by the Mah. .005 per cent of the value of security] [0.For the purpose of clause (b).For the purpose of clause (b). 15 of 2011.f.f. 1-5-2001). This portion was substituted for the words “One rupees for every rupees 10.005 per cent of the value of the futures and option trading] (d) if relating to forward contracts of commodities 6[0.2(c)(ii)(B).e.Footnotes : 1. These words were substituted for the words “one hundred rupees” by Mah. 3. "Securities" means the securities as defined in clause (h) of section 2 of the Securities Contract (Regulation) Act.000 or part thereof” as amended by Mah. 15 of 2011.000 or part thereof” as amended by Mah. Article 51A inserted by Mah.] Explanation I.2(c)(ii)(A). Enforcement date not yet declared. This portion was substituted for the words “Fifty rupees for every rupees one crore or part thereof” as amended by Mah. 2. s. This portion was substituted for the words “One rupees for every rupees 10. 15 of 2011. 4. Enforcement date not yet declared. Enforcement date not yet declared.000 or part thereof” as amended by Mah. s. This portion was substituted for the words “Twenty paise for every rupees 10. 5. Amendment and Validation) Act. 15 of 2011.e. Explanation II.005 per cent] of the value of securities security (b) if relating to purchase or sale of securities. forward contract. Tax Law (Levy. 6(17) & (18). 5(15) (w. 2004 s. 1956. Adhesive Stamp. 2012. 01. thereof is executed by or in favour of brother or sister (children of renouncer's parents) or son or daughter or son of predeceased son or daughter of predeceased son or father or mother or spouse of the renouncer or the legal heirs of the above relations. letters and words “. 2(k). 1-5-2006). 12 of 2006 (w. s.2005.04.000 or part thereof” as amended by Mah. (b). Amendment and Validation Act. that is to say. Article 52 substituted by Mah.6. 53 The same duty as is leviable on a conveyance under clause (a). ship and making repayment contingent on the arrival of the cargo at the port of destination. 1 [52 RELEASE. STAMP TO BE USED .(a) if the release deed of an ancestral property or part Two hundred rupees. See Settlement (Article 55). Rule 13 (f) or Non-Judicial Stamp. cargo laden or to be laden on board a secured. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. s. (c) or (d)” by Mah. Trust (Article 61).] Footnotes : 1. interest.e. REVOCATION OF ANY TRUST OF SETTLEMENT. any instrument (not being an instrument as is provided by section 24) whereby a person renounces a claim upon other person or against any specified property. 2004 13) for the amount of the loan w. of Article 25.] STAMP TO BE USED . RESPONDENTIA BOND. . on the market value of the share. or 2 [as the case may be (c)].f. Rule 6. Enforcement date not yet declared.e. that is to say. These words.f.2(c)(vi). brackets and letters substituted for the brackets.Non-Judicial Stamp Paper. 2. any The same duty as a Bond (Article instrument securing a loan on the Finance Act. This portion was substituted for the words “One rupees for every rupees 1.00. part or claim renounced. (b) in any other case. Tax Laws (Levy. 15 of 2011. ] Exemptions Bond or other instrument. or by a surety to secure the due performance of a contract. 1883 (XIX of 1883) or the Agriculturists Loans Act. for 2[The same duty as is leviable every rupees five hundred of the amount secured or part under clause (b) of Article 40: thereof. 1976 (Mah XXXVIII of 1976).-- (i) where the amount secured does not exceed The same duty as Bond (Article 13) rupees 2. when executed. for the amount secured. or in pursuance of an order of the court or a public officer. Provided that. 1959. for whom a person stands surety and executes security bond or a mortgage deed. (a) by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem. (b) under the rules made by the State Government under section 114 of the Maharashtra Irrigation Act.500. 2. . 1884 (XII of 1884) or by their sureties as security for the repayment of such advances. then the duty payble shall be one hundred rupees. or to account for money or other property received by virtue thereof. where on an instrument executed by a person. 1 [(ii) where the amount secured exceeds Rs. (c) by a person taking advance under the Land Improvement Loans Act. (d) by officers of the Government or their sureties to secure the due execution of an office or the due accounting for money or other property received by virtue thereof. where such security bond or Mortgage deed is executed by way of security for the due execution of an office. (Bom LX of 1959).500. not being otherwise provided for by the Bombay Court-fees Act. duty has been paid under Article 3[***]40.54 SECURITY BOND OR MORTGAGE DEED. of Article 25. s.-(i) where the settlement is made for a religious or 1[Ten rupees for every five hundred charitable purpose. 3. 8(g). for a sum equal to the amount settled or the market value of the property settled: Provided that. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. 1-5-2002). s. . Instrument of-including a deed of dower.e. This figures and words “6 or” deleted by Mah. (w.e. Mah.STAMP TO BE USED . 55 SETTLEMENT A.Non-Judicial Stamp Paper. 20 of 2002. (b). Tax Laws (Levy and Amendment) Act.f. Sub-clause 54 (ii) substituted by Mah.e. as if.f. the duty on such instrument shall not exceed ten rupees: Provided further that. for the purposes of duty. 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. 2 [or (c)]. the amount or the value of the property settled shall. be determined. where an instrument of settlement contains any provision for the revocation of the settlement. 1-5-2006). Substituted by the Mah. no such provisions were contained in the instrument. rupees or part thereof of] a sum equal to the amount settled or the market value of the property settled. (ii) in any other case The same duty as is leviable on a Conveyance under clause (a). 12 of 2006 (w. 3(9) (w. as the case may be.f.] Footnotes : 1. 1-5-1994). 2. 29 of 1994. B. s. 2(l). for a consideration equal to the amount settled as setforth in the instrument of revocation or the market value of the property concerned. 56 SHARE WARRANTS to bearer issued under the Five rupees. letters and word substituted for the brackets. . for every rupees five hundred or part thereof. letters and words “. Revocation of. (w. whether executed before or after the marriage. letters and word substituted for the brackets.e. 1956 (I of 1956). 15-9-1996).e.Footnotes : 1. 2012. Amendment and Validation Act. 2. These brackets. (c) or (d)” by Mah. 9 of 1997 s 14(10). letters and words “. These words were substituted for the words “the same duty as a bond (Article 13)” by Mah. Companies Act. as the case may be. 6(l). 1-5-2001). but not exceeding 1[two hundred rupees]. (w. Tax Laws (Levy. s.f. These words were substituted for the words “one hundred rupees” by Mah.f.] STAMP TO BE USED . 2. marriage between Muhammadans. 2 [or (c)]. These brackets. 6(m)(ii). Tax Laws (Levy. Conveyance under clause (a). (b). Exemption Deed dower executed on the occasion of or in connection with. of Article 25. but not exceeding 3[two hundred rupees. 22 of 2001 s.f. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. These words were substituted for the words “one hundred rupees” by Mah. (c) or (d)” by Mah. Amendment and Validation Act. 13) for a sum equal to the amount settled or the market value of the property concerned as set forth in the instrument of revocation.] Footnotes : 1. 2(l). (w.e.-(i) in respect of settlement described in sub-clause (i) of The same duty as a Bond (Article clause A.Non-Judicial Stamp Paper. 22 of 2001 s. 1-5-2001). (ii) in respect of settlement described in sub-clause (ii) The same duty as is leviable on a of clause A. 3. 2012. 2012.] 1 [58 SURRENDER OF LEASE including an agreement for surrender of lease-(a) without any consideration.e. STAMP TO BE USED . the amount of consideration paid or agreed to be paid by the lessor or on his behalf.Exemption Share warrant when issued by a company in pursuance of the provisions of section 114 of the Companies Act. SCRIP. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. or (b) if any company which has paid the said duty or composition in full subsequently issues in addition to its subscribed capital. Article 58 was substituted by the Mah.. 20 of 2002. 2. letters and word substituted for the brackets. STAMP TO BE USED . s. 2[or (c) of Article 25 on the amount of consideration.Non-Judicial Stamp Paper. shall be deemed to be the fine. letters and words “. Footnotes : 1. Tax Laws (Levy. (w. (c) or (d)” by Mah. premium or money advance or to be advance within the meaning of Article 36.]. 8(g). Two hundred rupees The same duty as is leviable under clause (a). SURRENDER OF LEASE including an agreement for surrender of lease – The duty with such lease is chargeable under Article 36 Explanation I. to the Collector-(a) one and a half per centum of the whole subscribed capital of the company.For the purpose of this article. See Certificate (Article 17). (b) with consideration. Explanation II. (b). one and a half per centum of the additional capital so issued. .Non-Judicial Stamp Paper. to have effect only upon payment as composition for that duty. 1-5-2002). it is immaterial that the surrender of the lease is only as regards the unexpired part of the term or is with regard to only a portion of the property. 2(m). 1956 (I of 1956).. of goods on board of any vessel.For the purpose of this Article. Amendment and Validation Act.] 57 SHIPPING ORDER for or relating to the conveyance One rupee. s.f. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. Prior to substitution read as under:58. These brackets. warrant for goods or other mercantile document or title to goods. (w.e. 5(17) (w.Explanation. the term 'debenture' includes debenture stock. interest as set forth in the transfer. beneficiary. Exemptions Transfers by endorsement. 7-2-1990). 6(n). on security deposit by lessee to the lessor shall not be treated as consideration for the surrender. These words “subject to a maximum of ten thousand rupees” deleted by the Bombay Stamp (Amendment) Act. cheque or promissory note.e. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. delivery order. STAMP TO BE USED . S. 2 3 (d) of any trust property without consideration from one subject to a [maximum] of [two trustee to another trustee. (b) of any interest secured by bond. (c) of a policy of insurance.(a) of a bill of exchange. return of money paid as advance. 7-5-2005).f. 3. 2.--For the purposes of this Article. mortgage deed or policy of insurance. 2005.f. (d) of securities of the Central Government.] 59 TRANSFER (whether with or without consideration). The same duty as a Bond (Article (c) of any property under section 22 of the 13) for such amount or value of the Administrators' General Act. This was substituted for the word “minimum” by Mah.. Explanation.Non-Judicial Stamp Paper. (b) of a bill of lading. being marketable securities whether Fifty paise for every rupees 100 or the debenture is liable to duty or not.f. . 9 of 1990. 1-5-2001). (w. amount of the debenture 1[xxx]. 1963.e. or from a trustee to a hundred rupees].] Footnotes : 1. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. 1899. These words were substituted for the words “one hundred rupees” by Mah. (a) of debentures. 22 of 2001 s.Non-Judicial Stamp Paper. STAMP TO BE USED . except debentures part thereof of the consideration provided for by section 8 of the Indian Stamp Act.For the purposes of this clause. e. (b). letters and words “.Non-Judicial Stamp Paper. Article 25.] 61 TRUST A. 14(11). which is the subject matter of transfer. (ii) in any other case The same duty as a conveyance under clause (a). for a sum equal to the amount settled or the market value of the property settled. 9 of 1997. order passed by any Civil Court or any Revenue 1[or (c)]. 2012. of Officer. 2(n).f. s. Tax Laws (Levy. 3[or (c)]. 2.of.(a) where there is disposition of property. These brackets.(i) where the Trust is made for a religious or charitable 2[Ten rupees for every rupees five purpose. as the case may be.-(i) where the trust is made for a religious or charitable The same duty as a Bond (Article purpose. Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. 2012. (c) or (d)” by Mah. 3. (b) where there is no disposition of property. 15-9-1996). Amendment and Validation Act. letters and word substituted for the brackets. but not exceeding 1 [two hundred rupees]. These words were substituted for the words “the same duty as a bond (Article 13)” by Mah. as the case may be. s. s. on the market value of the property. Tax Laws (Levy. (b). letters and word substituted for the brackets. These brackets. STAMP TO BE USED . (c) or (d)” by Mah. Footnotes : 1. or concerning. . letters and words “.60 TRANSFER OF LEASE by way of assignment and The same duty as is leviable on a not by way of under lease or by way of decree or final Conveyance under clause (a). any property when made by any writing not being a Will. hundred or part thereof] of a sum equal to the amount settled or market value of the property settled. Declaration of . (w. of Article 25. 2(o). Amendment and Validation Act. 13) for a sum equal to the amount settled or market value of the property settled. (w. but not exceeding 2 [two hundred rupees].e.] . VALUATION.e. These words were substituted for the words “one hundred rupees” by Mah. does not exceed rupees ten lakh.] 62 WARRANT FOR GOODS. These words were substituted for the words “one hundred rupees” by Mah. that is to say. Revocation of -.Non-Judicial Stamp Paper. STAMP TO BE USED . subject to the maximum of rupees five lakh. See also Settlement (Article 55).00. any One rupee. 6(O)(1)(ii). warehouse or wharf. 13) for a sum equal to the amount settled or market value of the property settled. instrument evidencing the title of any person therein named or his assigns. but not exceeding 2 [two hundred rupees.f.(a) where the amount or value set forth in such contract One hundred rupees. (b) where it exceeds rupees ten lakh. See Appraisement (Article 8) STAMP TO BE USED . that is to say. (w. 22 of 2001 s. to the property in any goods lying in or upon any dock. a contract for works and labour or services involving transfer of property in goods (whether as goods or in some other form) in its execution and includes a sub-contract.Adhesive Stamp. 1-5-2001). Footnotes : 1. or concerning. any property The same duty as a Bond (Article when made by any instrument other than a Will. 1-5-2001). Rule 6 or Impressed Label / Special Adhesive Stamp [See Rule 10 &11. 1 [63 WORKS CONTRACT. such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. 22 of 2001 s. or the holder thereof. 6(O)(1)(i). 2.] B.f.(ii) in any other case The same duty as a Bond (Article 13) for a sum equal to the amount settled or market value of the property settled. One hundred rupees plus one hundred rupees for every rupees 1. above rupees ten lakh.000 or part thereof.of. 1331 IV Fasli The Hyderabad Stamp Act. 18 and 19. 1333-F The whole except in so far as it relates to documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution of India. . Schedule II Enactments Repealed (See section 76) Year N0. 1932 Parts IV and V containing sections15.e. 16.f. Article 63 added by Mah. The whole except in so far as it relates to documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution of India. 1932 II The Bombay Finance Act. 1899 in its application to the pre-Reorganisation State of Bombay excluding the transferred territories and to the Vidarbha Region and Kutch area of the state of Bombay. Enactments Extent of Repeal (1) (2) (3) (4) 1899 II The Indian Stamp Act. 1943. 1-5-2006). The whole except in so far as it Relates to documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution of India. 12 of 2006 (w.!899 as applied to the Saurashtra Area of the State of Bombay. The Whole. 17.Footnote : 1. 1943 XIV The Bombay Insurance of Stamp Duties Act. 1899 II The Indian Stamp Act.