পঞ্জীভুক্ত নম্বৰ - ৭৬৮/৯৭
Registered No. - 768 / 97
অসম ৰাজপত্র
सत्यमेव जयते
THE ASSAM GAZETTE
অসাধাৰণ
EXTRAORDINARY
প্রাপ্ত কর্তৃত্বৰ দ্বাৰা প্ৰকাশিত
PUBLISHED BY THE AUTHORITY
নং 642 দিশপুৰ , বৃহস্পতিবাৰ , 22 ছেপ্টেম্বৰ , 2022 , 31 ভাদ, 1944 (শক)
No. 642 Dispur , Thursday, 22nd September, 2022 , 31st Bhadra , 1944 ( S. E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
REVENUE AND DISASTER MANAGEMENT ( REGISTRATION) DEPARTMENT
NOTIFICATION
The 3rd September , 2022
No. REGN . 77 / 2017 / 152.- In exercise of the powers conferred under section 78 of the Registration Act , 1908 ( Act XVI of 1908 ) and in supersession of all previous notifications on the subject , the Governor of Assam is pleased to amend the following table for enhancing the Registration fees payable under the said Act for items ( Instruments) with effect from the date of its publication of this Notification in the Official Gazette:-
In this article " Section " means Section of the Registration Act , 1908 .
Registration Fees Description of Instruments (1)
Rs. 500/- 1.Acknowledgement
Rs. 1000/- 2.Administrative Bond
Rs. 500/- 3.Adoption Deed
Rs. 200/- 4.Affidavit including affirmation or declaration
Rs . 1000/- 5. Agreement or memorandum of an Agreement
(a)Agreement for conveyance
Rs. 20,000/- (b) Development Agreement
Rs. 200/- (c) Other Agreement
6. Agreement relating to deposit of title- deeds , pawn or pledge , -
Rs. 10/-
(a) If such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement , -
Rs . 10/-
(i) ifthe amount of loan does not exceed Rs . 1000
Rs. 50/-
( ii) if it exceeds Rs . 1000 and does not exceed Rs . 10,000
Rs. 10/-
(iii) and for every Rs . 10,000 or part thereof in excess of Rs . 10,000 9286
THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
Same of the duty payable (b) If such loan or debt is repayable not more than three months from the date of such instrument
7. Appointment in execution of a power , -
Rs. 100/- ( a ) Where the value of the property does not exceed Rs . 1000
Rs . 200/- (b) in any other case
8.Appraisement or Valuation , -
(a) Where amount does not exceed Rs . 1000
The same duty as a Bond (No. 15) for such amount
Rs. 50/- (b) in any other case
Rs. 100/- 9.Apprenticeship Deed
10.Article of Association of a company , -
Rs. 150/- (a) Where the company has no share capital or the nominal share capital does not exceed Rs . 2,500
Rs . 200/- (b ) Where the nominal share capital exceeds Rs . 2,500 but does not exceed Rs . 5000
Rs. 500/- (c) Where the nominal share capital exceeds Rs . 500 but does not exceeds Rs .
Rs. 750/- (d) Where the nominal share capital exceeds Rs.1,00,000
Rs 100/- 11. Articles of Clerkship , or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court , - Assignment See Conveyance (No. 23 ) , Transfer ( No. 62 ) , and Transfer of Lease (No. 63 ), as the case maybe , Attorney , See Entry as an Attorney ( No. 30 ) , and Power-of- Attorney (No.48 ) . Authority to adopt , Sec Adoption- Deed (No.3 )
12. Award,-
(a) where amount or value of the property to which the award relates as set forth in such award , does not exceed Rs . 1,000/-
2% of the value set in the document (Maximum of Rs . 10,000/ - )
( b) if exceeds Rs . 1000/- but does not exceed Rs . 5,000/- and for every additional Rs . 1,000/- or part thereof in excess of Rs . 5,000/ -
2% of the value sct in the document (Maximum of Rs . 10,000 /-)
13. (b ) where payable otherwise than on demand-
(i ) Where payable not more than three months after date or sight, -
Rs. 2/- Ifthe amount of the bill or note does not exceed Rs . 500
Rs. 5/- If itexceeds Rs . 500 but does not exceed Rs . 1,000
Rs. 5/- and for every additional Rs . 1,000 or part thereof in excess of Rs . 1,000
(ii )Where payable more than three months but not more than six months after date or sight, -
Rs . 2/- ifthe amount of the bill or note does not exceed Rs . 500
Rs. 4/- ifitexceeds Rs . 500 but does not exceed Rs . 1,000
Rs . 4/- and for every additional Rs . 1,000 or part thereof in exceeds of Rs . 1,000
Rs . 2/- (iii ) Where payable more than six months but not more than nine months after date or sight, -
ifthe amount of the bill or note does not exceed Rs . 500
Rs. 2/- if it exceeds Rs . 500 but does not exceed Rs . 1,000
Rs. 4/- and for every additional Rs . 1,000 or part thereof in it exceeds of Rs . 1,000
Rs. 4/- (iv) Where payable more than nine months but not more than one year after date or sight, -
if the amount of the bill or note does not exceed Rs . 500
Rs. 2/- ifitexceed Rs . 500 but does not exceed Rs . 1,000
Rs. 4/- and for every additional Rs . 1,000 or part thereof in exceeds of Rs . 1,000
Rs . 2/- ( c) where payable at more than one year after date or sight, -
if the amount of the bill or note does not exceed Rs . 500 9287 THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
ifitexceed Rs . 500 but does not exceed Rs . 1,000 Rs. 5/-
Rs . 10/-
and for every additional Rs . 1,000 or part thereof in excess of Rs . 1,000
14.Bill of Lading ( including a through bill of lading) 15.Bond
Rs. 10/-
Rs. 1000/-
[ (As defined by Sub -Section (5) Section 2 of the Indian Stamp Act, 1899]
16.Bottomry Bond
17.Cancellation
18.Certificate of Sale
19.Certificate or other document evidencing right or title 20.Charter - Party
22. Composition Deed
23.Sale ( Conveyance )
The same duty as a Bond (No. 15 ) for the same amount
Rs. 500/-
a . 1% for women solely
b.2% for joint registration with women
c.3% if the property is registered exclusively in the name of a male or otherjuridical person
Rs. 500/-
Rs. 50/-
Rs. 100/-
a . 1% for women solely
Conveyance ( as defined by sub section ( 10 ) of Section 2 of Indian Stamp Act, 1899 not being a transfer, charged or exempted under No. 62
24.Certified Copy
25. Counterpart or a duplicate of any instrument
26. Customs Bond
(a) where the amount does not exceed Rs . 1,000 / - (b) in any other case
27.Debenture, -
(a)by endorsement or by a separate instrument of transfer , - where the amount or value does not exceed Rs . 10 ;
where it exceeds Rs . 10 and does not exceed Rs . 50
where it exceeds Rs . 50 and does not exceed Rs . 100
where it exceeds Rs . 100 and does not exceed Rs . 200
where it exceeds Rs . 200 and does not exceed Rs . 300
where it exceeds Rs . 300 and does not exceed Rs . 400
where it exceeds Rs . 400 and does not exceed Rs . 500 where it exceeds Rs . 500 and does not exceed Rs . 600
where it exceeds Rs . 600 and does not exceed Rs . 700
where it exceeds Rs . 700 and does not exceed Rs . 800 where it exceeds Rs . 800 and does not exceed Rs . 900
where it exceeds Rs . 900 and does not exceed Rs . 1,000 and for every Rs . 500 or part thereof excess of Rs . 1,000 b . 2% for joint registration with women
c. 3% if the property registered exclusively in the name of a male or other juridical person
Rs. 200/-
Rs. 500/-
Samc as Bond . (No. - 15 for such amount .
Rs. 1000/-
Rs. 5/-
Rs . 1/-
Rs . 1 /-
Rs . 1/-
Rs . 2/-
Rs. 2/-
Rs. 2/-
Rs. 3/-
Rs. 3/-
Rs. 3/-
Rs. 3/-
Rs. 3/ -
Rs. 1/- 9288
THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
(b) by Delivery, -
Rs. 1/-
( i ) where the amount or value of the consideration for such debenture as set forth
therein does not exceed Rs . 50 ;
( ii) where it exceeds Rs . 50 but does not exceed Rs . 100 where it exceeds Rs . 100 and does not exceed Rs . 200 where it exceeds Rs . 200 and does not exceed Rs . 300 where it exceeds Rs . 300 and does not exceed Rs . 400 where it exceeds Rs . 400 and does not exceed Rs . 500 where it exceeds Rs . 500 and does not exceed Rs . 600 where it exceeds Rs . 600 and does not exceed Rs . 700
where it exceeds Rs . 700 and does not exceed Rs . 800 where it exceeds Rs . 800 and does not exceed Rs . 900 where it exceeds Rs . 900 and does not exceed Rs . 1000
and for every Rs . 500 or part thereof in excess of Rs . 1,000
28.Delivery Order in respect of Goods
29.Divorce
Rs . 1/-
Rs. 2/-
Rs. 2/-
Rs. 3/-
Rs. 4/-
Rs. 5/-
Rs. 6/-
Rs. 6/-
Rs . 7/-
Rs. 7/ -
Rs. 4/-
Rs. 10/-
Rs. 200/-
Rs.100/-
30.Entry as an Advocate , Vakil or Attorney on the Roll of any High Court ( under the Indian Bar Councils Act , 1926 , or] in exercise of powers conferred on such court by Letters Patent or by the [ Legal Practitioners Act , 1844] -
(a) in any case of an Advocate or Vakil
(b) in any case of an Attorney.
Rs.50/-
Exemptions
Entry of an advocate , vakil or attorncy on the roll of any High Court when he has previously been enrolled in Iligh Court [ Omitted] 31. Exchange of property
32. Further Charge , -
a. 1% for women solely
b. 2% for joint registration with women .
c . 3% if the property isregistered exclusively in the name of a male or other juridical person .
For market value equal to the market value of the property of greatest value as set forth in such instrument
(a)when the original mortgage is one of the description referred to in clause ( a) of Article No. 40 (That is, with possession )
The same duty as a conveyance (No. 23 ) for a consideration equal to the amount of the further charge secured by such instrument 9289 THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
(b) When such mortgage is one of the description referred to in clause (b) of Article No. 40 (that is, without possession ) , -
(i) if at the time of execution of the instrument of further charge possession of the property is given , or agreed to be given under such instrument
The same duty as a Conveyance (No. 23 ) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge
(ii) ifthe possession is not so given
The same duty as a Bond (No. 15) for the amount of the further charge secured by such instrument 33. Gift
a . 1% for women solcly
b . 2% for joint registration with women
c . 3% if the property registered exclusively in the name of a male or otherjuridical person
d. 0.5 % ( with a cap ofminimum Rs . 1000/- and maximum Rs . 10,000/- ) if it registered with the members of the family (nearest blood relation)
Rs. 1000/- 34.Indemnity Bond
35.Lease, including an under- lease or sub - lease and any agreement to let or sub- let , -
(a) where by such lease the rent is fixed and no premium is paid or delivered -
(i ) where the lease purports to be for a term of less than one year
Same duty as Bond (No. 15) for the whole amount payable or deliverable under such Icasc.
( ii) where the lease purports to be for a term of not less than one year but not more than five years
The same duty as Bond (No. 15) for the amount or value of the average annual rent reserved .
( iii ) where the lease purports to be for a term exceeding five years and not exceeding ten years
The same duty as Conveyance (No. 23 ) for a market value equal to the amount or value of average annual rent reserved .
9290
THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22, 2022
(iv) where the lease purports to be for a term exceeding ten years , but not exceeding twenty years
Same duty as a Conveyance ( No. 23 ) for a market value equal to twice the amount or value of the average annual rent reserved .
(v) where the lease purports to be for a term exceeding twenty years , but not exceeding thirty years
Same duty as a Conveyance (No. 23 ) for a market value equal to three times the amount or value of the average annual rent reserved .
(vi ) where the lease purports to be for a term exceeding thirty years , but not exceeding one hundred years
Same duty as a Conveyance (No. 23 ) for a market value equal to four times the amount or value of the average annual rent reserved.
(vii ) where the lease purports to be for a term exceeding one hundred years , or in perpetuity
The same duty a Conveyance (No. 23) for a market value equal in the case of a lease granted solely foragriculture purposes to one- tenth and in any other case to one- sixth of the whole amount of rents which would be paid or delivered in respect of the first fifty years ofthe lease .
(viii)where the lease does not purport to be for any definite term
The same duty as a Conveyance (No. 23 ) for a market value equal to three times the amount or value of the average annual rent which should be paid or delivered for the first ten years if the lease continues so long .
(b) where the lease is granted for a fine or premium or for money advanced and where no rent is reserved
The same duty as a Conveyance (No. 23 ) for a market value equal to the amount or value of such fine or premium or advanced as set forth in the lease.
9291
THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
(c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved
Exemptions
The same duty as Conveyance (No. 23 ) for a market value equal to the amount or value of such fine or premium or advanced as set forth in the lease, in addition to the duty which would have been payable on such lease if no fine or premium or advance had been paid delivered: or
Provided that , in any case where an agreement to lease is stumped with the ad- valorem stamp required for a lease and a lease in pursuance of such agreement subsequently is executed, the duty on such lease shall not exceed rupees two hundred .
Lease, executed in the case of cultivation and for the purposes of cultivation ( including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium , when a definite term is expressed and such term does not exceed one year , or when the average annual rent reserved does not exceed one hundred rupees .
In this exemption a lease for the purpose of cultivation shall include a lease of lands for cultivation together with a homestead or tank .
Explanation : When lease undertakes to pay any recurring charges, such as Government revenue , landlords share or cesses , or the owner's share of municipal rates oftaxes, which is by law recoverable from the lessor , the amounts so agreed to be paid bythe lessee shall be deemed to be part of the rent .
36. Letter of Allotment of Shares 37.Letter of Credit
38.Letter of licence
39.Memorandum or Association of a Company , - Rs. 200/-
Rs . 10/-
Rs . 50/-
Rs. 500/-
(a) if accompanied by a Articles of Association under Sec . 26,27 and 28 of the Companies Act , 2013
(b)If not so accompanied
40.Mortgage Deed
(a) Mortgage (with possession ) Rs . 750/-
a. 1% for women solely b. 2% forjoint registration with women
c. 3% if the property isregistered exclusively in the name of a male or other juridical person 9292
THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
( b) Mortgage (without possession Equitable Mortgage)
0.5% of the mortgage amount when possession is not given or agreed to be given as aforesaid
Rs. 1/- 41. Mortgage of a Crop ,-
( a) when the loan is repayable not more than three months from the date of the instrument-
for every sum secured not exceeding Rs . 500
Rs. 1/- and for every Rs . 200 or part thereof secured in excess of Rs . 200
( b) when the loan is repayable more than three months , but not more than eighteen months from the date of the instrument-
Rs. 2/- for every sum secured not exceeding Rs . 100
Rs . 2/- and for every Rs . 100 or part thereof secured in excess of Rs . 100
Rs. 2/ - 42. Notarial Act
Rs. 10/- 43. Note or Memorandum, -
Rs. 10/- ( a) of any goods exceeding in value twenty rupees
Rs. 10/- ( b) of any stock or marketable security exceeding in value twenty rupees
Rs. 20/- 44. Note of protest by the Master of a ship
45.Partition
0.5% of the highest valueofthe separated share
46.(A) Partnership
Rs. 10/- per thousand and Rs . 5,000/- for unlimited capital
Rs. 1,000/- (B) Dissolution of Partnerships
47.Policy of Insurance
A- Sca Insurance
(1) For or upon any voyage-
Rs. 1/ - (i) where the premium or consideration does not exceed the rate of on-eight per centum of the amount insured by the policy
Rs. 1/ - (ii ) in any other case , in respect of every full sum of one thousand five hundred rupees and also any fractional part of one thousand five hundred rupees insured by the policy
(2)For time, -
(iii ) in respect of every full sum of one thousand rupees and also any fractional part of one thousand five hundred rupees insured by the policy-
Rs . 1 /- Where the insurance shall be made for any time not exceeding six months
Rs. 1/ - Where the insurance shall be made for any time exceeding six months and not exceeding twelve months
B. Fire - insurance and other classes of insurance , not elsewhere including in this article , covering goods , merchandise , personal effects , crops and other property against loss or damage-
(1 ) in respect of an original policy-
Rs. 2/ - (i) when the sum insured does not exceed Rs . 5,000
Rs. 4/- (ii) in any other case
(2) Inrespect of cach receipt for any payment of a premium on any renewal of an original policy
One-half of the duty payable in respect of the original policy in addition to the amount, ifany chargeable under No. 53 .
9293 THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
C-Accident and Sickness insurance-
(a) against railway accident, valid for a single journcy only Rs. 2/-
Rs. 2/-
(b) in any other case- for the maximum amount which may become payable in the case ofany single accident or sickness where such amount does not exceed Rs . 1000 such amount exceeds Rs . 1,000 for every Rs . 1,000 or part thereof CC- Insurance by way of indemnity
Rs . 5/-
E-Life insurance or group insurance or other insurance not specifically provided for , except such a re - insurance , as is described in Division E of this article, -
(i) for every sum insured not exceeding Rs . 250 (ii )250-500
Rs. 2/- Rs . 1/-
Rs. 2/- Rs. 1/-
Rs. 2/ - Rs . 1/- ( iii ) 500-1000 and also for every Rs . 1000 or part thereof in excess of Rs . 1,000
F -Re - insurance by an insurance company
48 (a) Special Power of Attorney
(b)General Power of Attorney
49. Promissory Note
(a) when payable on demand , -
( i) when the amount or value does not exceed Rs.250/-
(ii) 250-1,000/-
(iii) in any other case
( b ) When payable otherwise than on demand
50. Protest of bill or Note
51.Protest by the master of Ship
52. Proxy
53. Receipt
54. Reconveyance , -
One quarter of the duty payable in respect of the original insurance but not less than Rs . 1 / - or more than Rs . 5/-
Rs. 500/-
Rs . 1000/-
Rs. 5/-
Rs. 30/-
Rs. 50/-
The same duty as a Bill of Exchange (No. 13) for the same amount payable otherwise than on demand
Rs . 50/-
Rs. 50/-
Rs. 5/-
Rs . 5/-
Rs. 100/-
( a) if the consideration for which the property was mortgaged does not exceed Rs .
1000/-
(b) in any other case
55. Release Relinquishment of right , -
(a) ifthe amount or value of the claim does not exceed Rs . 1000/-
(b) in any other case
Rs. 200/-
Rs. 100/-
Rs. 200/-
Rs. 500/-
56. RESPONDENTIA BOND , that is to say , any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination .
REVOCATION OF ANY TRUST OR SETTLEMENT -sce settlement (No. 580 ;
TRUST (No. 64 ).
57. Security Bond
2% of the value set in the document
an office or to account for money or other property received by virtue thereof, of executed by a surety to secure the due performance of a contract, - Security Bond or Mortgage Deed executed by way of security for the due execution of
( a) when the amount secured does not exceed Rs . 1,000/ -
(b) in any other case
2% of the value set in
the document 9294
THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
58.Settlement
A-Instrument of ( including a deed of dower)
The same fees as conveyance (SI . 1. ) B -Revocation of
59. Share Warrants
One and a half times the duty payable on a Conveyance (No. 23 ) for a consideration equal to the nominal amount of the shares specified in the warrant
Rs. 50/- 60. Shipping Order
Rs. 1000/- 61.Surrender of Lease , -
(a ) when the duty with which the lease is chargeable does not exceed Rs . 10/-
Rs . 300/- ( b) in any other case
62. Transfer , -
Rs. 1/- (a) of shares in an incorporated company or other body corporate
(b) of debentures , being marketable securities , whether the debenture is liable to duty or not, except debentures provided for by section 8 ;
One-half ofthe duty payable on a conveyance (No. 23) for a consideration equal to the face amount of the debentures .
(c) of any interest secured by a bond , mortgage- deed or policy of insurance , -
(i) if the duty on such bond , mortgage - deed or policy does not exceed five rupees ;
The duty with which such bond, mortgage- deed or policy of insurance is chargeable
Rs. 10/- (ii) in any other case
Rs. 10/- (d) of any trust - property without consideration from one trustee to another trustee or from a trustee to a beneficiary
a. 1% for women solely 63. Transfer of Lease (Transfer of Lease by way assignment and by way of under lease)
b . 2% for joint registration with women
c . 3% if the property isregistered exclusively in the name of a male or otherjuridical person
64.Trust
A-Declaration of, or concerning , any property when made by any writing not being a Will
2% of the value set in the document (Maximum of Rs . 10,000/-)
B -Revocation of or concerning any property when made by any instrument other than a will
The same duty as Bond (No.15)for a sum equal to the amount or value of the property concerned as set forth on the instrument but not exceeding thirty rupees, 9295 THE ASSAM GAZETTE , EXTRAORDINARY, SEPTEMBER 22 , 2022
Rs . 10/- 65.Warrant for Goods
Rs. 500/-
Fee ( C) Will
Rs. 100/- Fee ( D ) Registration of a certified copy of decree/order of a court
Rs. 300/- Fee for registration under Section 30 of the Registration Act , 1908
Rs. 200/- Fee for G (a) Copy and
Rs. 300/- G (b) -Memorandum of document to be forwarded to another Office under section 64- 67 of the Registration Act , 1908
Rs. 1000/- Fee M (a) and ( b) Registration on visit /commission
Rs. 20/- per year Fcc H Payable for inspection or searching the indexes and register , etc.
Rs . 100/- Fee for unclaimed document (after completion of registration remained unclaimed after refuse of registration , if not collected within stipulated time )
GYANENDRA DEV TRIPATHI ,
Commissioner & Secretary to the Government ofAssam ,
Revenue & D. M. Department .
Guwahati : Printed and Published by the Director, Directorate of Printing & Stationery , Assam , Guwahati -21. Extraordinary Gazette No. 1283-10-10-22-09-2022 . (visit at-dpns.assam.gov.in ) ,