REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 57] NEW DELHI, WEDNESDAY, MARCH 25, 1964/CHAITRA 5, 1886
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF HOME AFFAIRS
NOTIFICATIONS
New Delhi, the 18th March 1964
G.S.R. 517.—In exercise of the powers conferred by section 2 of the Union territories (Laws) Act. 1950 (30 of 1950), the Central Government extends, with effect from the first day of April, 1964, to the Union territory of Himachal Pradesh, the Court-fees Act, 1870 (7 of 1870), as at present in force in the State of Punjab, subject to the following modifications, namely:—
Modifications
1. Throughout the Act, for the expression "the High Court" or "a High Court", the expression "the Court of the Judicial Commissioner for Himachal Pradesh", for the words "the Appropriate Government", the words "the Central Government" and for the words "the State Government", the words "the Lieutenant Governor", shall be substituted.
2. In section 1, for the second and third sentences, the following shall be substituted, namely:—
"It extends to the whole of the Union territory of Himachal Pradesh. It shall come into force on the first day of April, 1904".
3. For section 1A, the following section shall be substituted, namely:—
"1A. Definitions.—In this Act,—
(a) "Lieutenant Governor" means the Administrator of the Union territory of Himachal Pradesh;
(b) "Official Gazette" means the Himachal Pradesh Gazette."
4. (1) In Chapter II, for the heading the following heading shall be substituted, namely:—
"Fees in the Judicial Commissioner's Court";
(ii) For section 3, the following section shall be substituted, namely;—
"Levy of fees in Judicial Commissioner's Court.—The fees payable for the time being to the clerks and officers of the Court of the Judicial Com- missioner for Himachal Pradesh or chargeable in that Court under
(363)
364 THE GAZETTE OF INDIA EXTRAORDINARY [PART II-No, 11 of the First, and Nos. 7, 12, 14, 20 and 21 of the Second, Schedule to this Act annexed shall be collected in the manner herein- after appearing."
5. In section 4,—
(i) in paragraph 1, for the words "the High Court of Punjab", the words "the Court of the Judicial Commissioner for Himachal Pradesh" shall be substituted and the words "in the exercise of its extraordinary original civil jurisdiction;" shall be omitted.
6. In section 5—
(i) in paragraph 1, for the words "in any of the said High Courts", the words "In the Court of the Judicial Commissioner for Himachal Pradesh" and for the words "the Chief Justice of such High Court or of such Judge of the High Court as the Chief Justice shall appoint either generally or specially In the behalf", the words "the Judicial Com- missioner" shall be substituted;
(11) paragraph 2 shall be omitted;
(iii) in paragraph 3, for the words "The Chief Justice", the words "The Judicial Commissioner" shall be substituted.
7. In section 6, for the words "Except in the Courts hereinbefore mentioned", the words "Except in the Court of the Judicial Commissioner for Himachal Pra- desh1' shall be substituted.
8. In section 7, the proviso occurring after clause (d) of paragraph (v) shall be omitted.
9. In section 13, for the words and figures "on any of the grounds mentioned in the Code of Civil Procedure, is ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in section 351 of the same Code", the words and figures "on any of the grounds mentioned in the Code of Civil Procedure, 1908, Is ordered to be received, or if a suit is remanded in appeal under Order XLl, rule 23, of the First Schedule to that Code" shall be substituted.
10. In section 17, in paragraph 2, for the words and figure "by the Code of Civil Procedure, section 9", the words and figures "by Order II, rule 6, of the First Schedule to the Code of Civil Procedure, 1908", shall be substituted.
11. In section 19,—
(i) clauses (v), (vi) and (vlD shall be omitted;
(ii) in clause (viii), for the words and figures "Probate of a will, letters of administration, and save as regards debts and securities, a certificate under Bombay Begulation VIII of 1827", the words "Probate of a will and letters of administration" shall be substituted and the words "or certificate" shall be omitted;
(iii) in clause (xvi), the words "or to or before the Heads of Villages or the Village Police in the territories respectively subject to the State Governments of Madras and Bombay" shall be omitted;
(iv) in clause (xxi), the words and figures "the chaukldari assessment under Act No. 20 of 1856, or against" shall be omitted;
(v) clause (xxiii) shall be omitted.
12. In section 19-H,—
(I) in sub-section (2), for the words "the High Court" in the first plact where they occur, the words "that Court" shall be substituted PIA the words "for the local area in which the High Court is situated" shal! be omitted;
(II) in the proviso to sub-section (4), for the words and figures "reuuircc" by section 277 of the Indian Succession Act, 18fi5, or as the case n aj be, by section 98 of the Probate and Administration Act, 1881", the words and figures "required by section 317 of the Indian Suecessior Act, 1925" shall be substituted.
SFC. 8(1)] THE GAZETTE OF INDIA EXTRAORDINARY 36513. In section 20A, for the words and figures "Co-operative Societies Act, 1912", the words and figures "Himachal Pradesh Co-operative Societies Act, 1956" shall be substituted
14. In section 22, for the third paragraph, the following shall be substituted, namely:—
"and for the purposes of this section, every Court of Small Causes established under section 5 of the Provincial Small Cause Courts Act, 1887, shall he deemed to be subordinate to the Court of the District Judge,"
15. In section 27, in the proviso, for the words "Chief Justice of such Court", the words "Judicial Commissioner" shall be substituted.
16. In section 28, in paragraph 2, for the words "any Judge of such Court", the words "the Judicial Commissioner" shall be substituted.
17. In section H5, for the words "the territories under its administration", the words "the Union territory of Himaehal Pradesh" shall be substituted.
18. In section 36, the words "to the commission payable to the Accountant General of the High Court at Fort William, or" shall be omitted.
19 In Schedule I,—
(i) in Article 8, for the words "twelve annas", the words "seventy-five Naye Paisc" shall be substituted;
(ii) for Article 13, the following Article shall be substituted, namely.—
"13. Application to the Court ot ihc When the amount of or value Two rupees Judicial Commissioner for of the subject matter in sixty-five Himachal Pradesh, for the exer- dispute does not exceed NBVC Palsc. cise of jurisdiction under para- twenty-five rupees, graph 35 of the Himachal Pradesh (Ciurts) Order, 1948, When such amount or value The fee leviable or to the Court of the Financial exceeds twenty-five rupees. on a memoran- Commigsioner, Himachal Pra- dum of appeal." d8hj fnr the exercise of its revi- sional jurisdiction under sec- tion 118 of the Ilimachal Pradesh Abolition of Big Land- ed Estates and Land Reforms Act, 1953.
?(\ In Schedule II.—
(1) in Article 1, in clause (a), in paragraph 4, for the words and figures "or to any Court of Small Causes constituted under Act No. XI of Ififi5 or under Act No. XVI of 1868, section 20", the words "or to any Court of Small Causes established under section 5 of the Provincial Small Cause Courts Act, 1887" shall be substituted;
(ii) Article 13 and the entries relating thereto shall be omitted;
(lii) in Article 22, for the word "Punjab", the words "Himachal Pradesh" shall be substituted;
(iv) in Article 23, for the words "or Pepsu Urban Rent Restriction Ordinance", the words "as applied to Himachal Pradesh" shall be substituted.
21. In Schedule III, in Annexure A and in Annexure B, for the heading "RS._A.—P.", the heading "Rs,— Np." shall be substituted.
366 T HE GAZETTE QT INDIA EXTRAORDINARY [PART II-ANNEXURE
THE COURT FEES' ACT, 1870 AS EXTENDED TO THE UNION TERRITORY OF
HIMACHAL PRADESH.
(7 OF 1870)
CHAPTER I
PRELIMINARY
1. Short title.—This Act may be called the Court Fees' Act, 1870.
Extent of Act,—It extends to the whole of the Union territory of Himachal PTadesh,
It shall come into force on the first day of April, 1964.
1A. De/lnitions.—In this Act,—
(a) "Lieutenant Governor" means the Administrator of the Union territory
of Himachal Pradesh;
(b) "Official Gazette" means the Himachal Pradesh Gazette.
2. ["Chief Controlling Revenue-authority" defined,] Repealed.
CHAPTER II
FEES IN THE JUDICIAL COMMISSIONER'S COURT
3. Levy of fees in Judicial Commissioner's Court.—The fees payable for the time beingto the clerks and officers of the Court of the Judicial Commissioner for Himachal Pradesh or chargeable in that Court under No. 11 of the First, and Nos. 7, 12, 14, 20 and 21 of the Second, Schedule to this Act annexed shall be collected in the manner hereinafter appearing.
4. Fees on documents filed, etc., in court of Judicial Commissioner.—No Docu- ment of any of the kinds specified in the First or Second Schedule to this Act annex- ed as chargeable with fees, shall be filed, exhibited or recorded in, or shall be received or furnished by, the Court of the Judicial Commissioner for Himachal Pradesh in any case coming before such Court—
* " • • •
* * * **
In its appellate jurisdiction.—in the exercise of its jurisdiction as regards appeals from the Courts subject to its superintendence;
As Court of reference and revision.—or in the exercise of its jurisdiction as a Court of reference or revision;
or in the exercise of its jurisdiction to issue directions, orders or writs under the Constitution of India,
unless in respect of such document there be paid a fee of an amount not less than that Indicated by either of the said schedules as the proper fee for such document.
5. Procedure in case of difference as to necessity or amount of fee.—When any difference arises between the officer whose dutv it is to see that any fee is paid under this chapter and any suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall when the difference arises m the Court of the Judicial Commissioner for Himachal Pradesh, be referred to the taxing- officer, whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he shall refer it to the final decision of the Judicial Commissioner.
* * * **
The Judicial Commissioner shall declare who shall be taxing-officer within the meaning of the first paragraph of this section.
Src. 3(i)] "1HE GAZE'ITE OF INDIA EXTRAORDINARY 3g7CHAPTER III
FEES IN OTHER COUHTS AND IN PUBLIC OFFICES
6. Fees on documents /lied, etc., m Mofussil Courts or in public offices.
Except in the Court of the Judicial Commissioner for Himachal Pradesh, no docu- ment of any of the kinds specified as chargeable in. the First or Second Schedule to this Act annexed shall be filed, exhibited or recorded in any Court of Justice, or shall be received or furnished by any public officer unless in respect of such document there be paid a fee of an amount not less than that indicated by either of the said Schedules as the proper fee for such document.
7. Computation of fees payable in certain suits.—The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed us follows: —
(i) for money;—In suits for money (including suits for damages or com- pensation, or arrears of maintenance, ot annuities, or oi other sums payable periodically) —according to the amount claimed:
(ii) for maintenance and annuities;—(a) In suits for maintenance and annui- ties or other sums payable periodically—according to the value ot the • subject-matter of the suit, and such value shall be deemed to be ten Limes the amount claimed to be payable for one year:
(b) In suits for reduction or enhancement of maintenance and annuities or other sums payable, periodically—according to the value of the subject matter of the suit and such value shall be deemed to be ten times the amount sought to be reduced or enhanced for one year.
(ill) for other moveable property having a market-value;—In suits for move- able property other than money, where the subject-matter has a market-value—according to such value at the date of presenting the plaint:
(iv) /or moveable property of no market-value;—In s u i t s-
fa) for moveable property where the subject-matter has no market-value,
as, for instance, in the case of documents relating to title,
(b) ta enforce a •tight to share in joint family property;—to enforce the right to share in any property on the ground that it is joint family property,
(c) for a declaratory decree and consequential relief;—to obtain a declara-
tory decree or order, where consequential relief is prayed,
(d) for an injunction;—to obtain an injunction,
(c) for easepnents;—for a right to some benefit (not herein otherwise provided for) to arise out of land, and
(f) for accounts;—for accounts—
according to the amount at which the relief sought is valued in the plaint or memorandum of appeal.
In all such suits the plaintiff shall state the amount at which he values the relief sought:
Provided that the minimum Court-fee in each case shall be thirteen rupees.
Provided further that in suit coming under sub-clause (c)( in cases where the relief sought is with reference to any property such valuation shall not be less than the value of the property calculated in the manner provided for by clause (v) of tljis section.
(v) for possession of land-houses and gardens;—In suits for the possession of land, houses and gardens—according to the value of the subject- matter and such value shall be deemed to be— '
where the subject-matter is land, and—^
(a) where the land forms an entire estate, or a definite share of an estate, paying annual revenue to Government,
368 T HE GAZETTE OF INDIA EXTRAORDINARY [PART I I-or forms part of such an estate and is recorded in the Collector's register as separately assessed with such revenue,
and such revenue is permanently settled—
ten times the revenue so payable;
(b) where the land forms an entire estate, or a definite share of an estate, paying annual revenue to Government, or forms part of such estate and is recorded as aforesaid;
and such revenue is settled, but not permanently— ten times the revenue so payable;
(c) where the land pays no such revenue, or has been partially exempted from such payment, or is charged with any fixed payment in lieu of such revenue,
and nett profits have arisen from the land during the year next before the date of presenting the plaint—
fifteen times such nett profits;
but where no such nett profits have arisen therefrom—the amount at which the Court shall estimate the land with reference to the value of similar land in the neighbourhood;
(d) where the land forms part of an estate paying revenue to Govern- ment, but is not a definite share of such estate and is not separately assessed as abovementioned—the market-value of the land;
* • • * "
Explanation.—The word "estate", as used, in this paragraph, means any land subiect to the payment of levenue, for which the proprietor or a farmer or ryot shall have executed a separate engagement to Government, or which, in the absence of such engagement, shall have been separately assessed with revenue:
(e) for houses and gardens;—Where the subject-matter is house or
garden—-according to the market-value of the house or garden:
(vi) to enforce a right pre-emption;—In suits to enforce a right of pre- emption—according to the value (computed in accordance with para- graph (v) of this section) of the land, house or garden in respect of which the right is claimed;
(vii) for interest of assignee of land-revenue;—In suits for the interest of an assignee of land-revenue—fifteen times his nett profits as such for the year next before the date of presenting the plaint;
(vili) to set aside an attachment;—In suits to set aside an attachment of land or of an interest in land or revenue—according to the amount for which the land or interest was attached;
Provided that where such amount exceeds the value of the land or interest, the amount of fee shall be computed as if the suit were for the possession of such land or interest;
(ix) to redeem;—In suits against a mortgagee for the recovery of the property mortgaged, according to half the principal money expressed to be secured by the instrument of mortgage,
to foreclose;—and in suits by a mortgagee to foreclose the mortgage, or, where the mortgage is made bv conditional sale, to have the sale declared absolute—
according to the principal money expressed to be seemed by the insstru- ment of mortgage;
(x) for specific performance;—-In suits for specific performance—
(a) of a contract of sale—according to the amount of the consideration;
(b) of a contract of mortgage—according to the amount agreed to b<
secured;
SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 369(c) of a contract of lease—according to the aggregate amount of the fine or premium (if any) and of the rent agreed to be paid during the first year of the term;
(d) of an award—according to the amount or value of the property in
dispute.
(xi) between landlord and tenant.—In the following suits between landlord and tenant: —
(a) for the delivery by a tenant of the counterpart of a lease,
(b) to enhance the rent of a tenant having a right of occupancy,
(c) for the delivery by a landlord of a lease.
(cc) for the recovery of immoveable property from a tenant, including a tenant holding over after the determination of a tenancy,
(d) to contest a notice of ejectment,
le) to recover the occupancy of immoveable property from which a tenant has been illegally ejected by the landlord, and
(f) for abatement of rent—
according to the amount of the rent of the immoveable property to which the suit refers, payable for the year| next before the date of present- ing the plaint.
8. Fee on memorandum of appeal against order relating to compensation.—The amount of fee payable under this Act on a memorandum of appeal against an order relating to compensation under any Act for the time being in force for the acquisition of land for public purposes, snail be computed according to the differ- ence between the amount awarded and the amount claimed by the appellant.
9. Power to ascertain nett profits or market-value.—If the Court sees reason to think that the annual nett profits or the market-value of any such land, house or garden as is mentioned m section 7, paragraphs 5 and 6, have or has been wrongly estimated, the Court may, for the purpose of computing the fee payable in any suit therein mentioned, issue a commission to any proper person directing him to make such local or other investigation as may be necessary, and to report there- on to the Court.
10. Procedure where nett profits or market-value wrongly estimated.—(i) If in the result of any such investigation the Court finds that the nett profits or market-value have or has been wrongly estimated, the- Court, if the estimation has been excessive, may in its discretion refund the excess paid as such fee: but, if the estimation has been insufficient, the Court shall require the plaintiff to pay so much additional fee as would have been payable had the said market-value or nett profits been rightly estimated.
(ii) In such case the suit shall be stayed until the additional fee is paid. If the additional fee is not paid within such time as the Court shall fix, the suit shall be dismissed.
• * * • *
11. Procedure in suits -for mesne pro-fits or account when amount decreed exceeds amount claimed.—In suits for mesne profits or for immoveable property and mesne profits or for an account, if the profits or amount decreed are or ia in excess of the profits claimed or the amount at which the plaintiff valued the relief sought, the decree shall not be drawn up until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits or amount so decreed shall have been paid to the proper officer.
Where the amount of mesne profits is left to be ascertained in the course of the execution of the decree, if the profits so ascertained exceed the profits claimed, the further execution of the decree shall be stayed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits so ascertained is paid. If the additional fee is not paid within such time as the Court shall fix, the suit shall be dismissed.
12. Decision, of questions as to valuation.—(I) Every question relating to valua- tion for the purpose of determining the amount of any fee chargeable under this
370 T HE GAZETTE OF INDIA EXTRAORDINARY [PART I I-chapter on a plaint or memorandum of appeal shall be decided by the Court in which such plaint or memorandum, as the case may be, is filed, and such decision shall be final as between the parties to the suit.
(ii) But whenever any such suit comes before a Court of appeal, reference or revision, if such Court considers that the said question has been wrongly decided, to the detriment of the revenue, it shall require the party by whom such fee has been paid to pay so much additional fee as would have been payable had the question been rightly decided, and the provisions of section 10, paragraph (ii), . . . •., *., shall apply.
13. Refund of fee paid on memorandum of appeal.—If an appeal or plaint, which has been rejected by the lower Court on any of the grounds mentioned in the Code of Civil Procedure, 1908, Is ordered to be received, or if a suit Is remanded in appeal under Order XLI, rule 23, of the First Schedule to that Code for a second decision by the lower Court, the Appellate Court shall grant to the appellant a certificate, authorizing him to receive back from the Collector the full amount of fee paid on the memorandum of appeal:
Provided that if, in the case of a remand in appeal, the order of remand shall not cover the whole of the subject-matter of the suit, the certificate so granted shall not authorize the appellant to receive back more than so much fee as would have been originally payable on the part or parts of such subject-matter In respect whereof the suit has been remanded.
14. Refund of fee on application for review of judgment.—Where an application for a review of judgment Is presented on or after the ninetieth day from the date of the decree, the Court, unless the delay was caused by the applicant's laches, may, in its discretion, grant him a certificate authorizing him to receive back from the Collector so much of the fee paid on the application as exceeds the fee which would have been payable had it been presented before such day.
16. Refund tuhere Court reverses or modifies its former decision on ground of mistake.—Where an application for a review of judgment is admitted, and where, on the rehearing, the Court reverses or modifies its former decision on the ground of mistake in law or fact, the applicant shall be entitled to a certificate from the Court authorizing him to receive back from the Collector so much of the fee paid on the application as exceeds the fee payable on any other application to such Court under the Second Schedule to this Act, No. 1, clause (b) or clause (d).
But nothing in the former part of this section shall entitle the applicant to such certificate where the reversal or modification is due, wholly or in part, to fresh evidence which might have been produced at the original hearing.
16. [Additional fee where respondent takes objection to un-appealed part of decree.] Rep. by the Code of Civil Procedure, 1908 (Act, 5 of 1908), s. 156 and Sch. V.
17. Multifarious suits.—Where a suit embraces two or more distinct subiects, the plaint or memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the plaints or memoranda of appeal in suits embracing separately each of such subjects would be liable under this- Act.
Nothing in the former part of this section shall be deemed to affect the power conferred by Order II, rule 6, of the First Schedule to the Code of Civil Procedure, 1908.
18. Written examinations of complainants.—When the first or only examination of a person who complains of the offence of wrongful confinement, or of wrongful restraint, or of any offence other than an offence for which police officers may arrest without a warrant, and who has not already presented a petition on which a fee has been levied under this Act Is reduced to writing under the provisions of the Code of Criminal Procedure, the complainant shall pay a fee of one rupee and twenty-lWe Naye paise, unless the Court thinks fit to remit such payment.
SEC. 3(1)] "IHE GAZETTE OF INDIA L.XTRAORDINARV 3 7!19. Exemption of certain documents.—-Nothing contained in this Act shall render the following documents chargeable with any fee: —
(1) Power-of-attorney to institute or defend a suit when executed by a mem- ber of any of the Armed Forces of the Union not in civil employment. * * • * * *
(ili) Written statements called for by the Court after the first hearing of a suit.
* * • * * •* * # # * * * * * # * # * * * • * • +
(viii) Probate of a will and letters of administration, where the amount or value of the property in respect of which the probate or letters shall be granted does not exceed one thousand rupees.
(ix) Application or petition to a Collector or other officer making a settlement of land-revenue, or to a Board of Revenue, or a Commissioner of Revenue, relating to matters connected with the assessment of land, or the ascertainment of rights thereto or interests therein, if presented previous to the final confirmation of such settlement.
(x) Application relating to a supply for irrigation of water belonging to Government.
(\i) Application for leave to extend cultivation, or to relinauish land, when presented to an officer of land-revenue by a person holding, under direct engagement with Government, land of which the revenue is settled, but not permanently.
(xii) Application for service of notice of relinqulshment of land or of en- hancement of rent.
(xili) Written authority to an agent to distrain.
(xiv) First application (other than a petition containing a criminal charge or information) for the summons of a witness or other person to attend either to give evidence or to produce a document, or in respect of the production or filing of an exhibit not being an affidavit made for the Immediate purpose of being produced In Court,
(xv) Bail-bonds in criminal cases, recognizances to prosecute or give evidence, and recognizances for personal appearance or otherwise.
(xvi) Petition, application, charge or information respecting any ollence, when presented, made or laid to or before a police officer.
(xvii) Petition by a prisoner, or other person in duress or under restraint of any Court or its officers.
(xviii) Complaint of a public servant [as defined in the Indian Penal Code (45 of I860)], a municipal officer, or an officer or servant of a Railway Company.
(xix) Application for permission to cut timber in Government forests, ot other- wise relating to such forests.
(xx) Application for the payment of money due by Government to the applicant.
(xxl) Petition of appeal against any municipal tax.
(xxii) Applications for compensation under any law for the time being In force relating to the acquisition of property for public purposes. *• * * * * *
(xxiv) Petitions under the Indian Christian Marriage Act, 1872 (15 of 1872), sections 45 and 48.
372 THE GA/ET1K OF INDIA KX1RAORDINARY [PART H-CHAPTER IIIA
PROBATED, LLTTBHS or ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION
19A. Relief where too high a court-fee has been paid.—Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and hus consequently paid too high a court-fee thereon, if within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted,
and delivers to such Authority a particular inventory and valuation of the pro- perty of the deceased, verified by affidavit or affirmation,
and if such Authority Is satisfied that a greater fee was paid on the probate or letters than the law required,
the said Authority may—
(a) cancel the stamp on the probate or letters, if such stamp has not been
already cancelled;
(b) substitute another stamp for denoting the court-lee which should have
been paid thereon; and
(c) make an allowance for the difference between them as in the case of
spoiled stamps, or repay the same in money, at his discretion. 19B. Relief where debts due from a deceased person have been paid out of his rotate.—Whenever it is proved to the satisfaction of such Authority that an executor or administrator has paid debts due from the deceased to such an amount as, being deducted out of the amount or value of the estate, redueos the same to a sum which, if it had been the whole firobs amount or value of the estate, would have occasioned a less court-fee to be paid on the probate or letters of administration granted in respect of such estate than has been actually paid thereon under this Act,
Much Authority may return the difference, provided the same be claimed within three years after the date of such probate or letters.
But when, by reason of any legal proceeding, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available, and in consequence thereof the executor or administrator is pre- vented from claiming the return of such difference within the said term of three years, the said Authority may allow such further time for making the claim as may appear to be reasonable under the circumstances,
- 19C. Relief in case of several grants.—Whenever a grant of probate or letters of administration has been or is made in respect of the whole of the property belong- ing to an estate, and the full fee chargeable under this Act has been or is paid fhereon, no fee shall be chargeable under the same Act when a like grant is made in respect of the whole or any part of the same property belonging to the same estate.
Whenever such a grant has been or is made in respect of any property forming part of an estate, the amount of fees then actually paid under this Act shall be deducted when a like grant is made in respect of property belonging to the same estate, identical with or Including the property to which the former grant relates.
19D, Probates declared valid an to trust-property though not covered by court-
fee.-— The probate of the will, or the letters of administration of the effects, of any person deceased heretofore or hereafter granted shall be deemed valid and available by his executors or administrators for recovering, transferring or assigning any moveable or immoveable property whereof or whereto the deceased was possessed or entitled, either wholly or partially as a trustee, notwithstanding the amount or value of such property is not included in the amount or value of the estate in respect of which a court-fee was paid on such probate or letters of administration.
19E. Provision for case where too low a court-fee has been -paid on probates, etc.—Where any person on applying for probate or letters of administration has estimated the estate of the deceased to be of less value than the same has after- wards proved to be, and has in consequence paid too low a court-fee thereon, the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted may, on the value of the estate of the deceased
Src S(i)] THE GA/EITF Ol LNDI \ liM R \ORDINARV 373
being verified by affidavit or affirmation, cause the probate or letters of administra- tion to be duly stamped on payment of the full court-fee which ought to have been originally paid thereon in respect of such value and of the further penalty, if the probate or letters is or are produced within one year from the date of the grant, of five times, or if It or they is or are produced after one year from such date, of twenty times, such proper court-fee, without any deduction of the court-fee origi- nally paid on such probate or letters:
Provided that, if the application be made within six months after the ascertain- Tient of the true value of the estate and the discovery that too low a court-fee was at first paid on the probate or letters, and if the said Authority Is satisfied that such fee wa<: paid in consequence of a mistake or of its not being known at the time that .orne particular part of the estate belonged to the deceased, and without any inten- sion of fraud or to delay the payment of the proper court-fee, the said Authority ,n ay remit the said penalty, and cause the probate or letters to be duly stamped on payment only of the sum wanting to make up the fee which should have been at first paid thereon,
H)F, Administrator to give proper security before letters stamped under section 19E.—In case of letters of administration on which too low a court-fee has been paid at (irst, the said Authority shall not cause the same to be duly stamped in manner aforesaid until the administrator has given such security to the Court by which the letters of administration have been granted as ought by law to have been given on the granting thereof in case the full value of the estate of the deceased had been then ascertained.
19G. Executors, etc., not paying full court-fee on probates, etc., within six months after discovery of under-pay ment.—Where too low a court-fee has been paid on any probate or letters of administration in consequence of any mistake, or of Its not neins known at the time that some particular part of the estate belonged to the deceased if any executor or administrator acting under such probate or letters does not, within six months after the discovery of the mistake or of any ellects not known at the time to have belonged to the deceased, apply to the said Authority and pay what is wanting to make up the court-fee which ought to have been paid at first on such probate or letters, he shall forfeit the sum of one thousand rupees and also a further sum at the rate of ten rupees per cent, on the amount of the sum wanting to make up the proper court-fee,
19H. Notice of applications for probate or letters of administration to be given to Revenue Authorities, and procedure thereon.—(1) Where an application for probate or letters of administration is made to any Court other than the Court of the Judicial Commissioner for Himacha] Pradesh, the Court shall cause notice of the application to be given to the Collector.
(2) Where such an application as aforesaid is made to the Court of the Judicial Commissioner for Himachal Pradesh, that Court shall cause notice of the applica- tion to be Riven to the Chief Controlling Revenue Authority.
(3) The Collector within the local limits of whose revenue-jurisdiction the pro- perty of the deceased or any part thereof is, may at any time inspect or cause to be inspected, and take or cause to be taken copies of, the record of any case in which application for probate or letters of administration has been made; and if, on such inspection or otherwise he is of opinion that the petitioner has under- estimated the value of the property of the deceased, the Collector may, if he thinks fit, require the attendance of the petitioner (either in person or by agent) and take evidence and inquire into the matter in such manner as he may think fit, and, if he is still of opinion that the value of the property has beon under-estimated, may require the petitioner to amend the valuation.
(4) If the petitioner does not amend the valuation to the satisfaction oE the Collector, the Collector may move the Court before which the application for probate or letters of administration was made, to hold an inquiry into the true value of the property:
Provided that no such motion shall be made after the expiration of six months from the date of the exhibition of the inventory required by section 317 of the Indian Succession Act, 1925.
(5) The Court, when so moved as aforesaid, shall hold, or cause to be held, an inquiry accordingly, and shall record a finding as to thp true value, as near as may be, at which the property of the deceased should have been estimated. The Collector shall be deemed to be a party to the inquiry.
(6) For the purposes of any such inqmiy, the Court or person authorized by the Court to hold the inquiry may examiiT"1 the petitioner for probate or letters
3y4 r HE GAZETTE OF INDIA EXTRAORblNARY [PART I I-of administration on oath (whether in person or by commission), and may take such further evidence as may be produced to prove the true value Of the pro- perty. The person authorized as aforesaid to hold the inquiry shall return to the Court the evidence taken by him and report the result of the inquiry, and such report and the evidence so taken shall be evidence in the proceeding, and the Court may record a finding in accordance with the report, unless it is satisfied that it is erroneous.
(7) The finding ol the Court recorded under sub-section (5) shall be final, but shall not bar the entertainment and disposal by the Chief Controlling Revenue Authority of any application under section IDE.
(8) The lieutenant Governor may make rules for the guidance of Collectors in the exercise of the powers conferred by sub-section (3).
191. Payment of court-fees in respect of probates and letters of administra- tion.—(1) No order entitling the petitioner to the grant of probate or letters of administration shall be made upon an application for such grant until the peti- tioner has filed in the Court a valuation of the property in the form set forth in the Third Schedule, and the Court is satisfied that the fee mentioned in No. 11 of the First Schedule has been paid on such valuation.
(2) The grant of probate or letters of administration shall not be delayed by reason of any motion made by the Collector under section 19H, sub-section (4).
19J. Recovery of penalties etc.— (1) Any excess fee found to be payable on an inquiry held under section 19H, sub-section (6), and any penalty or forfeiture under section 19G may, on the certificate of the Chief Controlling Revenue authority, be recovered from the executor or administrator as if it were an arrear of land-revenue by any Collector.
(2) The Chief Controlling Revenue Authority may rernit the whole or any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under section l&E or of any court-fee under section 19E in excess of tne full court-fee which ought to have been paid.
19lt. Sections 6 and 2& not to apply to probates or letters of administration,— Nothing in section 8 or section 28 shall apply to probates or letters of adminis- tration.
CHAPTER IV
PROCESS FEES
20. Rules as to costs of processes.—The Court of the Judicial Commissioner for Himachal Pradesh shall, as soon as may be, make rules as to the following matters: —
(i) The fees chargeable for serving and executing processes issued by such Court in its appellate jurisdiction, and by the other Civil Courts established within the local limits of such jurisdiction;
(ii) the fees chargeable for serving and executing processes issued by the Criminal Courts established within such limits in the case of officers other than offences for which police officers may arrest without a warrant; and
(iii) the remuneration of the peons and all other persons employed by leave of a Court in the service or execution of processes.
The Court of the Judicial Commissioner for Himachal Pradesh may from lime to time alter and add to the rules so made.
Confirmation and publication of rules.—All such rules, alterations and addi- tions shall, after being confirmed by the Lieutenant Governor, be published in the Official Gazette and shall thereupon have the force of law.
Until such rules shall be so made and published, the fees now leviable for serving and executing processes shall continue to be levied, and shall be deemed to be fees leviable under this Act.
20-A. Exemption for certain processes.—(1) Notwithstanding anything contain- ed in the preceding section or in the rules made thereunder, no fees shall be charged for serving and executing processes on behalf of (a) the prosecution in any criminal proceedings taken on information presented or complaint made by
SFC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 375a public officer acting in his official capacity and (b) a liquidator or an arbitrator appointed under the provisions of the Himachal Pradesh Co-operative Societies Act, 1956.
(2) The Lieutenant Governor may by notification determine what persons shall be deemed to be public officers for the purpose of the preceding sub-section.
21. Tables of process fees.—A table in the English and Vernacular languages, showing the fees chargeable for such service and execution, shall be exposed to view in a conspicuous part of each Court,
22. Number of peons in District and subordinate Courts.—Subject to rules to be made by the Court of the Judicial Commissioner for Himachal Pradesh and approved by the Lieutenant Governor,
every District Judge and every Magistrate of a District shall fix, and may from time to time alter, the number of peons necessary to be employed for the service and execution of processes issued out of his Court and each of thei Courts subordinate thereto.
Number of peons in Mofussil Small Cause Courts,—And for the purpqses of this section, every Court of Small Causes established under section 5 of the Provincial Small Cause Courts Act, 1887, shall be deemed to be subordinate to the Court of the District Judge. 23. Repealed.
24. [Process served under this Chapter to be held to be process within mean- ing of Code of Civil Procedure.] Rep. by the Amending Act, 1891 (12 of 1891), s. 2 and Sch. I.
CHAPTER V
OF THE MODE or LEVYING FEES
25. Collection of fees bv stamps.—All fees referred to in section 3 or charge- able under this Act shall be collected by stamps.
26. Stamps to be impressed or adhesive.—The Stamps used to denote any fees chargeable under this Act shall be impressed, or adhesive, or partly impressed and partly adhesive, as the Central Government may, by notification in the Official Gazette from time to time direct.
27. Rules for supply, nvmber. renewal and keeping accounts of stavips.—The Central Government may, from time to time make rules for regulating--
(a) the supply of stamps to be used under this Act;
(b) the number of stamps to be used for denoting any fee chargeable under
this Act;
(c) the renewal of damaged or spoiled stamps; and
(d) the keeping accounts of all stamps used under this Act:
Provided that, in the case of stamos used under section 3 in the Court of the Judicial Commissioner for Himachnl Pradesh, such rules shall be made with the concurrence of the Judicial Commissioner.
All such rules shall be published in the Official Gazette, and shall thereupon have the force of law.
28. Stamping documents inadvertently received,—No document which ought to bear a stamp under this Act shall be of any validity, unless and until it is properly stamped.
But if any such document is through mistake or inadvertence received, filed or used in any Court or office without being properly stamped, the oresiding Judge or the head of the office, as the case mav be. or, in thp case of the Court of the Judicial Commissioner for Himachal Pridesh, the Judicial Commissioner, may, if he thinks fit. order that such document be stamped as he may direct; and on such document being stamped ar^o^dinffly the same and everv Droceedinst relative thereto shall be as valid as if it had been properly stamped in the first ' " ' ll 'WWf instance.
29. Amended document—Where anv such document is amended in order merely to correct a mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp.
37*5 T HE OAZETTE OF INDIA EXTRAORDINARY [PA Rr n_:-;0 Cancellation of stamp.~T$o document requiring a stamp under this Act shall
c h e ad of t hr °m™ m aT from time to time
u
• iw £?i?er as th
CHAPTER VI
MISCELLANEOUS
n i1" Wfpwment of fees paid on applications to Criminal Courts,! Rep, by the Code of Criminal Procedure (Amendment) Act, 1923 (18 of 1923), s. 163.
Acf I S ^ T I ^ O T I B I I?
Ascl L°df ££ r7 Act 9 0/ 1869J Rep- by the Amendine
33. Admission in criminal cases of documents for which proper few has not been paid—Whenever the filing or exhibition in a Criminal Court of a document in respect of which the proper fee has not been paid is, in the opinion of the presid- ing Judge, necessary to prevent a f-Jtilure of justice, nothing contained in section 4 or section 6 shall be deemed to prohibit such filing or exhibition,
34. Sale of stamps.—(1) The Central Government may from time to time make rules for regulating the sale of stamps to be used unde'r this Act, the persons by whom alone such sale is to he conducted, and the duties and remuneration of such persons.
(2) All such rules shalJ be published in the Official Gazette, and shall there- upon have the force of law.
_ (3) Any person appointed to sell stamps who disobeys any rule made under this section, and any person not so appointed who sells or offers for sale any stamp, shall be punished with imprisonment for a lurm which may extend to six months, or with fine which may extend to five hundred rupees, or with both.
35. Power to reduce or ^etnit fees.—The Central Government may, from time to time by notification in the Official Gazette reduce or remit, in the whole or in any part of the Union territory of Himachal Pradesh, all or any of the fees men- tioned in the First and Second Schedules to this Act annexed and may in like manner cancel or vaj-y such order.
36. Saying of fees to certain officers of Court of Judicial Commissioner,— Nothing in Chapters II and V of, this Act applies to the fees which any officer of the Court of the Judicial Commissioner for Himachal Pradesh allowed to receive in addition to a fixed salary.
SCHEDULE I
Number
Proper fee
(2)
(3) CD
Fifty Naye Paise.
When the amount or value of the subject matter in dispute does not exceed five rupees.
i, LJlaint, written statement pleading a set-off or Coun- ter-claim or memorandum of appeal (not otherwise provided for in this Act) or of cross-objection prc- entcd to any Civil or Re- cnue Court except those mentioned in section 3.
When such amount or value ex- ceeds five rupees, for every five rupees, or part thereof, in ex- cess of five rupees, up to one hundred rupees.
SEC. 3(i)j THK GAZi.T'1 E 01 INDIA LXIBAORDINARY 377(,2)
( I)
One rupee.
When such amount or value ex- ceeds one hundred rupees, but does not exceed five hundred rupees, for every ten rupees, or part thereof, in excess, of one hundred rupees up to five hundred rupees.
One rupee fifty Naye Paise.
When such amount or value ex- ceeds five hundred rupees, for every ten rupees, or part thereof, up to one thousand rupees.
Twelve rupees twenty Nayc
Paisc,
When such amount or value ex- ceeds one thousand rupees, for every one hundred rupees, or part thereof, in execs:, oi one thousand rupees, up to five thousand rupees.
Twenty-four rupees forty Naye
Poise.
When such amount or value ex- ceeds five thousand rupees, for every two hundred and fifty rupeeB, or part thereof, in excess of five thousand rupees, up to ten thousand rupees.
Thirty-six rupees fifty Naye
Paise.
When such amount or value cx- ceeda ten thousand rupees, for every five hundred rupees, or part thereof, in excess of ten thousand rupees, up to twenty thousand rupees.
Forty-eight rupees eighty Nayc
Paise.
When such amount or value ex- ceeds twenty thousand rupees, for every one thousand rupees, or part thereof, in excess of twenty thousand rupees, up to thirty thousand rupees.
Forty-eight rupees eighty Naye
Paise.
When such amount or value ex- ceeds thirty thousand rupees, for every two thousand rupees, or part thereof in excess of thirty thousand rupees tip to fifty thousand rupees.
Forty-eight rupees eighty Naye
Paise.
When such amount or value ex- ceeds fifty thousand rupees, for every five thousand rupees, or part thereof, in excess of fifty thousand rupees.
z. Plaint m a suit for poss- ession under the Specific Relief Act, 1R77, Section 9
A fet of one-half the amount prescribed in the foregoing scale.
The fee leviable on the plan or memorandum of appeal.
4. Application for review of judgment, if presented on or after the ninetieth day from the date of the decree.
378 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I-( i)
(2)
5-
One-half of the fee leviable'on the plaint or memorandum of appeal.
Application for review of judgment, if presented before the ninetieth day from the date of the decree.
One rupee twenty-five Naye
Paisc.
6. Copy or translation of judgment or order not being, or having the force - of a decree.
"When such judgment or order is passed by any Civil Court other than the Court of the Tudicial Commissioner for Himachal Pradesh, or by the presiding officer of any Re- venue Court or office, or by any other Judicial or Executive A 11 + Vl A^i4~ITAutnonty.
Two rupees sixty-five Naye
Paise.
When such ,udgment or order ia paised by the Court of the Judicial Commissioner for Himachal Pradesh
Two rupees sixty-five Naye
Paise.
7.
'When such decree or order it made by any Civil Court other than the Court of the Judicial Commissioner for Himachal Pradesh or by any Revenue Court.
Copy of a decree or order having the force of a ^ decree.
Five rupees twenty-five Naye
False.
When such decree or order is made by the Court of the Judi- cial Commissioner for Himachal Pradesh.
The amount of the duty charge- 8.
able on the original.
(a) When the stamp duty charge- able on the original does not exceed seventy-five Naye Paisc
(b) In any other case
One rupee.
Copy of any document liable to stamp duty under the Indian Stamp Act, 1899, when left by any party to a suit or proceed- ing in place of the original withdrawn, provided such copy is not subject to any duty under the Indian Stamp Act, 1899.
Sixty-five Naye Paise.
9.
For every three hundred and sixty words or fraction of three hundred and Bixty words.
Copy of any revenue or judicial proceeding or order not otherwise pro- vided for by this Act, or copy of any account, state- ment, report or the like, taken out of any Civil or Criminal or Revenue Court or Office, or from the office of any Chief Officer charged with the executive administration of a Divi- sion.
Two and one-half per centum 1 1.
on such amount or value.
Probate of a will or letters of administration with or without will annexed.
When the amount or value of the property in respect of which the grant of probate or lctter& is made exceeds one thousand rupees, but does not exceed ten thousand rupees.
Three and one-quarter per centum on such amount or value.
When such amount or value ex- ceeds ten thousand rupees, but does not exceed fifty thousand rupees.
SEC. 8(1)] THE GAZETTE OF INDIA EXTRAORDINARY 379(2)
( I)
(3)
Four per Centum on such
amount or value.
When such amount or value ex- ceeds fifty thousand rupees. Provided that when after the grant of a certificate under part X of the Indian Succession Act, 1925, or under the Regu- lation of the Bombay Code No. VIII of 1827 in respect of any property included in an estate, a grant of probate for letters of administration is made in respect of the same estate, the fee payable in res- pect of the latter grant shall be reduced by the amount of the fee paid in respect of the former grant.
In any case
12. Certificate under Part X of the Indian Succession Act, 1925 (XXXIX of 1925!-
Two and one-half per centum on the amount or value of any debt or security speci- fied in the certificate under section 374 of the Act, and four per centum on the amount or value of any debt or security to which the cer- tificate is extended under section 376 of the Act.
Notts—(1) The amount of a debt is its amount including, interest, on the day on which the inclusion of the debt In the certificate is applied for, so far as such amount can be ascertained.
(2) Whether or not any power with respect to a security specified in a. certificate has been conferred under the Act, and, where such a power has been so conferred, whether the power is for the receiving of interest or dividends on, or for the negotiation or transfer of, the security, or for both purposes, the value of the security is ITS market value on the day on which the inclusion of the security in the certificate is applied for, so far as such value can be ascertained-
13, Application to the Court
Two rupees sixty-five Naye When the amount or value of the
Paise.
subicct-matterin dispute docs not exceed twenty-five rupees.
The fee leviable on a memo- When such amount or value ex- ceeds twenty-five rupees.
randum of appeal.
of the Judicial Com- missioner for Himachal Pradesh for the exercise of its jurisdiction under paragraph 35 of the Hi- machal Pradesh (Courts) Order, 1948 or to the Court of the Financial Commissioner, Himachal
380 THE GAZETTE OF INDIA EXTRAORDINARY [PART H-( 2)
( I)
(3)
Praicsh, for the exercise of its revisional jurisdic- tion under section 118 of the Himachal Pradesh Abolition of Big Landed Estates and Lard Reforms Act, 1953.
Table of rates of ad valorem Fees leviable on the Institution of Suits.
But does not exceed
Proper fee When the amount or value of the subject-matter exceeds
(0 ( 2) (3)
Rs. Rs. Rs. nP.
5 0'JO
5 10 1 00
10 15 1 50
15 20 2-OO
20 25 2 ' 50
25 30 3 00
30 35 3 50
35 40 4'0o
40 45 4'5O
45 50 5 00
5O 55 5'5o
55 60 6 00
60 65 6-50
65 70 7-00
70 75 7-50
75 80 8-oo
80 85 8 ' 50
85 90 9 .00
90 95 9-50
95 100 10 00
1 00 no 11 '00
no 120 1200
1 20 130 1300
130 140 I4'oo
140 1 50 15-00
150 160 i6'oo
160 1 70 ij-oo
170 180 1800
180 190 1900
1 90 2 00 2000
2 00 2 10 21-oo
2 10 2 20 22 00
2 20 230 23-00
230 2 40 24-00
2 40 2 50 25-00
2 50 2 60 2600
2 60 2 70 2700
2 70 2 80 2800
2 80 29O 2900
2 90 3OO 3000
300 3!O 31-00
3 10 3 20 33-00
3 20 330 33 oa
330 340 3400
34° 350 3500
35° 360 3600
360 370 3700
SEC. 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 381
CD (.2) (3) R8. Rs. Rs. nP- 370 380 3800 380 390 3900 390 400 40 00 400 410 4100 410 420 42-00 420 430 4300 430 440 4400 440 450 45-00 450 460 46-00 460 470 47-00 470 480 48-00 480 490 4900 490 5OO 50-00 500 510 76-50 510 520 78-00 520 530 79-50 530 540 Si-oo 540 550 82-50 550 560 8400 560 570 85-50 570 580 87-00 580 590 88 '50 590 600 90-00 600 610 91-50 610 620 93 00 620 630 94 50 630 640 96 00 640 650 97 50 650 660 99-00 660 670 100-50 670 680 102 00 680 690 103-50 690 700 105 00 700 710 10650 710 720 108•00 720 730 109-50 73° 740 III-OO 740 750 112-50 75O 760 U4'oo 760 770 115-5° 770 780 11700 780 790 118-50 790 800 120-00 800 810 I2I-5O 810 820 I23-OO 820 830 I24-5O 830 840 126 00 840 850 127'50 850 860 129-00 860 870 130-50 870 880 132-00 880 890 133 5° 890 900 13500 900 910 136-50 910 920 13800 920 930 139-50 930 940 T4IOO 940 950 142-50 9SO 960 144-00 960 970 145-50 970 980 147-00 980 990 148-50 990 1,000 15000 1,000 1,100 162-20382 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I-
( 2)
( I)
(3)
Rs.
Rs. nP.
Rs.
1,100 1,200 174-40 1,200 1,300 186-60 1,300 1,400 198 80 1,400 1.500 211 00 1,500 1,600 223•20 1,600 1,700 235-40 1,700 1,800 247-60 1,800 1,900 259-80 1,900 2,000 272-00 2,000 2,100 284'20 2,100 2,200 296'40 2,200 2,300 308-60 2,300 2,400 32O- 80 2,400 2,5OO 333OO 2,500 2,6OO 34520 2,600 2,700 35740 2,700 2,800 369-60 2,800 2,900 381•80 2,900 3,000 394-00 3,000 3iioo 406•20 3,100 3,200 418.40 3,200 3.300 430-60 3.300 3,400 442-80 3-400 r.,3,500 455O0 3.500 3,600 467-20 3,600 3,700 479*40 3)700 3,800 491-60 3,800 3)900 503-80 3,900 4,000 516-00 4,000 4,100 528-20 4,100 4,200 540-40 4,200 4.300 552-6O 4,300 4,400 564-80 4.400 4J5OO 577-00 4>5oo 4,600 589-20 4,600 4-700 601-40 4>7OO 4,800 613•60 4,800 4,900 625-80 4J9OO 5,000 638-00 5,000 5,250 662'40 5*250 5)500 686'So 5>500 5.750 711-20 5,750 6,000 735'60 6,000 6,250 760-00 6,250 6,500 784-40 6,500 6,750 808•80 6,750 7,000 833-20 7,000 7,250 857-60 7,250 7,500 882-00 7,500 7,750 906-40 7,750 8,000 930-80 85ooo 8,250 955-20 8,250 8,500 979-60 8,500 8,750 1,004' °o 8,750 9,000 1,028*40 9,000 9,250 1,052-80 9,250 9,500 1,077-20 9>50O 9.750 1,101-6o 9,750 10,000 1,126-00 10,000 10,500 1,162-50 10,500 11,000 1,199-00 11,000 11,500 1,235 50 11,500 12,000 1,272-00 12,000 12,500 1,308-50 12,500 13,000 1,345 00SEC S(l)] THE GAZETTE OF INblA EXTRAORDINARY ggg
(2)
(I)
(3)
Roo0 2441 60
34,000 36,000 2,490 40
36,000 38,000 2,539 20
38,000 40,oco 2,588 00
40,000 42,000 2,636 80
42,000 44)Ooo 2,685 60
44,000 46,000 2,734 40
46,000 48,000 2,783 20
48,000 50,000 2,832 ot
50,000 55,000 2,880 80
55,000 60,000 2,929 60
60,000 6 5 J O 00 2,978 4°
65,000 70,000 3,027 20
70,000 75,ooo 3,076 00
75,000 3o,000 3,124 80
80,000 85,000
3,i73 60
85,000 90,000 3,223 40
90,000 95,000 3,271 20
95,000 r,oo,ooo 3,320 00
1,00,000 I,O5JOOO 3,368 80
2,05,000 1,10,000 3>4i7 60
1,10,000 1,15,000 3,466 40
1,15,000 1,20,000 3,515 20
1,20,000 1,25,000 3,5*4 00
1,25,000 1,30,000 3,612 80
1,30,000 I,35JOOO 3,661 60
1,35,000 1,40,000 3,710 40
1,40,000 1,45,000 3,759 20
1,45,000 1,50,000 3,808 00
1,50,000 i,553ooo 3,856 80
i,55,ooo 1,60,000 3,905 60
1,60,000 1,65,000 3,954 4°
1,65,000 1,70,000 4,003 20
1,70,000 1,75,000 4,052 00
i,75,ooo 1,80,000 4,100 80
1,80,000 1,85,000
4.149 60
1,85,000 1,90,000 4,198 40
384 T HE GAZETTE OF INDIA EXTRAORDINARY [PART II-
( I) ( 2) (3)
Rs. Rs. Rs. nP.
1,90,000 i,95*ooo 4,247 20
1,95*000 2,00,000 4,296 00
2,00,000 2,05,000 4*344 80
2,05,000 2,10,000 4,393 60
2,10,000 2,15,000 4,442 40
2,15,000 2,20,000 4,491 20
2,20,000 2,25,000 4,540 00
2,25,000 2,30,000 4,588 80
2,30,000 2,35,GOO 4,637 60
2,35,000 2,40,OOO 4,686 40
2,40,000 2,45,000 4,735 20
2,45,000 2,50,000 4,784 00
2,50,000 2*55*000 4,832 80
2,55>ooo 2,60,000 4,881 60
2,60,000 2,65,000 4,930 40
2,65,000 2,70,000 4,979 20
2,70,000 2,75,OOO 5,028 00
2,75,000 2,80,000 5,076 80
2,80,000 2,85,000 5,125 60
2,85,000 2,90,000 5,174 40
2,90,000 2,95,000 5,223 20
2,95*000 3,00,000 5,272 00
3,00,000 3,05,0OO 5.320 80
3f05,ooo 3,10,000 5,369 60
3,io,ooo 3,I5,OOO 5,418 40
3,15,000 3,20,0OO 5,467 20
3,20,000 3,25,000 5,5i6 00
3,25,000 3,30,000 5.5<54 80
3,30,000 3.35.0OO 5,613 60
3,35,000 3,40,0OO 5,662 40
3,40,000 3,45,0OO 5,711 20
3,45,000 3.50,000 5,760 00
3,50,000 3.55,000 5,808 80
3.55*000 3,60,000 5,857 60
3,60,000 3,65,000 5,906 40
3,65,000 3.70,000 5,955 20
3,70,000 3,75>ooo 6,004 00
3,75,000 3,80,000 6,052 80
3,80,000 3,85,000 6,101 60
3,85,000 3,90,000 6,150 40
3,90,000 3,95.000 6,199 20
3,95,ooo 4,00,000 6,248 00
And when the amount or value of the subject-matter exceeds rupees 4,00,000 (four lacs) the
Cper fee leviable shall be Rs. 6, y-cght rupees eighty Naye Paise for each five thousand rupees or part thereof, in excess of 248 (six thousand two hundred and forty-eight) plus
rupees 4,00,000 (four lacs).
SCHEDULE II
Fixed Fees
Number
_
Proper fee
( 1)
(3)
(3)
1. Application or petition. , (a) When presented to any Officer of the Customs or Excise Department or to any Magistrate by any person having dealings with the Gov- ernment and when the sub- ject-matter of such applica- tion relates exclusively to. those dealings;
SEC 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 385(2)
(I) •
(3)
or when presented to any Officer -\ of Land Revenue by any person holding temporarily settled land under direct engagement with Government, and when (|the subject-matter of the ap- plication or petition relates (exclusively to such engage- [ment;
Forty Naye Paise,
or when presented to any Muni- -
cipal Commissioner under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such con- servancy or improvement;
or when presented to any Civil Court other than a principal Civil Court of original Juris- diction, or to any Court of Small Causes established un- der section 5 of the Provincial Small Cause Courts Act, 1887, or to a Collector or other offi- cer of revenue in relation to any suit or case in which the amount or value of the sub- ject-matter is less than fifty rupees;
Forty Naye Paise.
or when presented to^anyiCivil,
Criminal, or Revenue Court,
or to any Board or Executive
Officer for the purpote of
obtaining a copy or translation
of any judgment, decree, or
order passed by such Court,
Board or Officer, or of any
other document on record in
such Court or Officer.
j
(b) When containing a complaint
or charge of any offence other
than an offence for which
police officers may under the
Criminal Procedure Code,
arrest without warrantf and
presented to any Criminal
Court;
One rupee twenty-five
Naye Paise.
or when presented to a Civil,
Criminal or Revenue Court,
or to a Collector, or any Re-
venue Officer having jurisdic-
tion equal or subordinate to a
Collector, or to any magis-
trate in his executive capacity,
and not otherwise provided
forbythisAct;J
(1
ggg THE GAZETTE OF INDIA EXTRAORDINARY [PARr I I-(2)
(3) ( I)
or to deposit in Court revenue or rent; or for determination by a Court of the amount of compensation to be paid by a landlord to his tenant.
(c) When presented to a Chle
Commissioner or other Chief Controlling Revenue or Exe- cutive Authority, or to a Commissioner of Revenue or Circuit, or to any Chief Offi- cer charged with the Executive Administration of a Division and not otherwise provided tor by this Act
(d) When presented to the Court of the Judicial Commissioner for Himachal Pradesh— (1) under the Companies Act, 1956, '. Rupees two hundred and sixty
for wmdmg up a Company,
(n) under the same Act for taking some Thirteen rupees
other judicial action,
(11A) under Article 226 of the Consti- Fifty rupees
tution of India other than petitions for habeas cropus and petitions aribing out of criminal proceed- ings,
(in) in all other catcs.
Two rupees sixty-five Naye
Paise.
When the court grants the application and is of opinion that the trans- mission of such records involves the use of the post.
I. A. Application to any Civil Court that records may be called for from another Court.
One rupee in addition to any fee levied on the application under clause (a). clause (b), or clause (d) of article 1 of this Schedule.
2. Application for leave
One rupee twenty five Naye
to sue as a pauper.
Paise
(si) When presented to a District One rupee twenty-five Nayc 3 Application for leave to appeal as a pauper. . Court. Paisc.
(b) When presented to a Commissi- 1 wo rupees sixty-five Naye
Paise
oner or the Court of the Judi- cial Commissioner for Himachal Pradesh
One rupee twenty-five Naye
Paise
5. Plaint or memo- randum of appeal in a suit to establish or disprove a right of occupancy.
Sixty-five Naye Paise.
6. Bail-bond or other instrument of obliga- tion given in pursuance of an order made by a Court or Magistrate under any section of the Code of Criminal Procedure, 1898,) or the Code of Civil Pro- cedure, 1908, and not otherwise provided for by this Act.
SEC. S(i)] THE GAZETTE QV INDIA EXTRAORDINARY , §7(I)
(2)
(3)
7. Undertaking under
One rupee twenty-five Nave
Paise.
section 49 of the Indian Divorce Act.
One rupee twenty-five Nave
Paise.
io. Mukhtarnama or When presented for the conduct of Wakalatnama, any one case (a) to any Civil or Criminal Court other than the Court of the Judicial Commissioner for Himachal Pradesh or to any Revenue Court, or to any Collector or Magistrate, or other Executive Officer, except such as are men- tioned in clauses (b) and (c) of this Number ;
One rupee twenty-five Nave
Paise.
(b) to a Commissioner of Revenue, Circuit or Customs or to any officer charged with the executive adminis- tration of a Division, not being the Chief Revenue or Executive Autho-
rity ;
Two rupees sixty-five Naye
Paise.
(c) to the Court of the Judicial Com- missioner for Himachal Pradesh, Chief Commissioner, Board of Revenue, or other Chief Controlling Revenue or Executive Authority.
One rupee twenty-five Naye
Paise.
i i. Memorandum of (a) to any Civil Court other than the appeal when the appeal Court of the Judicial Commissioner is not from a decree for Himachal Pradesh or to any or an order having the Revenue Court or Executive Officer force of a decree, and other than the Court of the Judicial ii presented. Commissioner for Himachal Pradesh or Chief Controlling Revenue or Hxecutive Authority ;
Five rupees twenty-five Naye
Paise.
(b) to the Court of the Judicial Com- missionr for Himachal Pradesh or Chief Commissioner, or other Chief Controlling Executive or Revenue Authority,
12. Caveat
Six rupees fifty Naye Paise.
Six rupees fifty Naye Paise.
14. Petition in a suit under the Native Converts Marriage Dissolution Act, T fifth
Nineteen rupees fiftv Naye
Paine. " 14-A. Every petition or applica- tion or memorandum or appeal under the Special Marriage Act, 1954 (43 of 1954) or the Hindu Marriage Act, 1955 (25 of 1955).
17. Plaint or memorandum of ") appeal in each of the fol- lowing suits :—
Nineteenlrupees fifty Naye
Paise.
(i) to alter or set aside a sum* mary decision or order of any of the Civil Courts not established by Letters Patent or of any Revenue Court ;
(ii) to alter or cancel any
entry in a register of the names of the proprietors of revenue paying estates ;
(iii) to obtain a declaratory decree where no consequen- tial relief is prayed ;
388 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I-(I)
(3)
(iv) to set aside an award ;
(v) to set wide an adoption ;
Nineteen rupees fifty Naye
Paise.
(VH every other suit where it is not possible to estimate at a money value the subject matter in dispute and which is not otherwise provided for by this Act.
Thirteen rupees.
18. Application under section 30 of the Indian Arbitration Act, 1940 (X of 1940).
Thirteen rupees.
19. Agreement in writing stating a question for the opinion of the Court under the Code of Civil Procedure, 1908.
Thirty-nine rupees.
. *
20. Every petition under the Indian Divorce Act, except petitions under section 44 of the same Act, and every memorandum of appeal under section 55 of the same Act.
Thirty-nine rupees.
21. Plaint or memorandum of appeal under the Parsi Marriage and Divorce Act, 1936 (HI of 1936).
22, Plaint or memorandum of
Nineteen rupees fifty Naye
Paise.
appeal in a suit by a rever- sioner under the Himachal Pradesh Customary Law for declaration in respect of an alienation of ancestral land.
Thirteen rupees.
23. Application or memo-
randum of appeal for relief under the Punjab Urban Rent Restriction Act as applied to Himachal Pradesh.
(a) Where the amount does
Nineteen rupees fifty Naye
not exceed Rs. 2,500.
Paise.
Thirty-nine rupees.
(b) Where the amount exceeds Rs. 2,500 but does not exceed Rs. 10,000.
(c) Where the amount exceeds
24. Claims for money "I (whether secured or un- secured) or a claim to set off made against such j. claims or counter-claims under the Banking Com- panies Act, 1949 (Act X of j 1949).
Rs. 10,000.
Stxty-five rupees.
Seventy-eight rupcei.
(a) Where the amount exceeds Rs. 5,000 but does not exceed Rs. 10,000.
(b) Where the amount exceeds
One hundred and thirty
Rs. 10,000.
rupees.
25. Memorandum of appeal "J from an order or decision j passed under the provisions J- of section 45-B of the J Banking Companies Act, J 1949 (AdX of 1949).
Sr.c. 8(1)] THE GAZETTE OF INDIA EXTRAORDINARY 389SCHEWULH I II
(See section 191)
FOKM OF VALUATION { TO UE USI'.D WITH SUCH MODIFICATIONS, IF ANY, AS MAY BE NBCESSARY) IN THE COURT OF
Re Probate of the Will of
,(or administration of the,)
property and credits of
.deceased.
Solemly affirm 1
_„ — make oath and say thai. I am ihc executor Cor one of the executors or one of the next-of-kin) of , deceased, and that I have truly set forth in Annexure A to this affidavit all the property ani credits of which the above named deceased died possessed or was entitled to at the time of his death, and which have come, or are likely to come, to my hands.
2. I farther say that I have also truly set forth in Annexure B all the items I am by law allowed lo deduct.
3. I further say that the said assets, exclusive only of such last-mentioned items, but inclusive of all rents, interest, dividends and increased values since the date of the death of the said deceased, are under the value of
ANNEXUKK A
Rs. nP.
Valuation of the moveahle and immoveable properly of
,deceased
Cash in the house and at the banks, household goods, wcaring-apparelj books, plate, jewels, etc.
(State estimated value according to best of Executor's or Administrator's belief)
Property in Government securities transferable at the Public Debt Office.
(State description and value at the price of the day; also theinterest separately,
calculating it to the time of making the application).
Immoveable property consisting of
(State description, giving in the case of houses, the assessed value, if any\ and
the number of vears assessment the market-value is estimated at, and, in the
case of land, the area, the market-value and all rents that have accrued).
Leasehold property . . . . . . . . ..
(// the deceased held any leases for years, determinate, state the number of
year's purchase the profit rents are estimated to be worth and the value of such,
inserting separately arrears due at the date of death and all rents received or
due since that date to the time of making the application.)
Property in public companies
(State t)ie particulars and the value calculated at the price of the day; also the
interest separately, calculating it to the time of making the application.)
Policy of insurance upon life, money out on mortgage and other securities, such as bonds, mortgages, bills, notes and other securities for money.
(State the amount of the whole-, also the interest separately, calculating it to the time
of making the application.)
Book debts
• • (Other than bad)
3yo T HE GAZETTE OK INDIA EXTRAORDINARY [PART I I-Stock in trade
(State the estimated value, if any).
Other property not comprised u n d er the foregoing head;,
(State the estimated value, if any).
T O T AL
Deduct amount shown in Anncxure B not subject lo d u ty . . ..
N ET TOTAL . . . . ..
ANNEXURE B
Schedule of debts, etc. Rs. nP.
Amount of debts due and owing from the deceased, payable by law out of the
estate . . . . . . . . . . ..
Amount of funeral expenses
Amount of mortgage incumbrances . . . . . ..
Property held in trmt not beneficially or with general power to confer a ben-
neficial interest . . . . . . . . . ..
Other property not subject to duty . . . . . . ..
TOTAL
[No. F. 4/4/63-UTL-65.]
G.S.R. 518.—In exercise of the powers conferred by section 2 of the Union Territories (Stamp and Court-fees Laws) Act 1961 (33 of 1961), the Central Government hereby appoints the first day of April, 1964, as the date on which Schedule 1-A to the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Punjab on the 28th day of November, 1960, shall, with the following modifi- cations be substituted for Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899), as in force in the Union territory of Himachal Pradesh immediately before the first day of April, 1964, namely: —
Modifications
In Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899), as; in force in the State of Punjab on the 28th day of November. 1960,—
(1) in the heading, the words, brackets and figures "under the Indian Stamp (Punjab Amendment) Act, 1922" shall be omitted;
(2) in article 3, the words, brackets and figures "ADVOCATE—See entry as an Advocate (No. 30)" occurring in the column relating to Descrip- tion of Instrument, shall be omitted;
(3) in article 11, the entries "ARTICLES OF CLERKSHIP" and "As in the Schedule I" shall be omitted and in the item "ATTORNEY" in the column relating to Description of Instrument, for the words, brackets and figures "See entry as an Attorney (No. 30), and Power-of- Attorney (No. 48)", the words, brackets and figures "See Power-of- Attorney (No. 48)" shall be substituted;
\t> articles 9, 13, 14, 30, 47, 49, 31, 52 and 53 and the entries relating thereto shall be omitted;
(5) in article 23 relating to CONVEYANCE, for the words "or Notifies Area" occurring in item (i) in the column relating to Proper stamp duty, the words "Small Town or Notified Area" shall be substituted;
(6) in article 37, the entries "LETTER OF CREDIT" and "As in Schedule I" shall be omitted;
arc, 3(i)/ THE GAZETTE OF INDIA EXTRAORDINARY 39I(7) in article 54 relating to RECONVEYANCE OF MORTGAGED PRO- PERTY, in clause (i) of item (b) in the column relating to Descrip- tion of Instrument, for the words "or Notified Area" the wards "Small Town or Notified Area" shall be substituted;
(8) in article 64, the expression "VAKIL.—See entry as Vakil (No. 30)"
shall be omitted.
ANNEXTJRE
Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Punjab on the 28th day of November, 1900 and as modified, to be sub- stituted for Schedule I-A to the Indian Stamp Act. 1899 (2 of 1899), as in force in the Union territory of Himachal Pradesh.
SCHEDULE I-A
Scamp duty on certain instrumentT
NOTE.—The articles in Schedule I-A arc numbered so as to correspond with similar articles in Schedule I.
Description of Instrument
I. Acknowledgement . . . ..
2.
Proper stamp duty
Fifteen Naye Paise.
Administration Bond, including a bond given under section 6 of the Government Savings Bank Act, 18733 or sections 291, 375 and 376 of the Indian Succession Act, 1925,—
The same duty as a Bond (No. 15) for such (a) where the amount does not exceed
Rs. 1,000.
(
3-
amount. Ten rupees.
Twenty- five rupees,.
A D O P T I O N - D E E D, that is to say, any ins- trument (other than a Will), recording an adoption, or conferring or purporting to con- fer an authority to adopt, * • * • * *
4-
Two rupees.
AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing.
Exemption
Affidavit or declaration in writing when made—•
(a) as a condition of enrolment under the Army Act, 1950; or Air Force Act, 1950;
(t) for the immediate purpose of being filed or used in any court or before the officer of any court; or
(c) for the sole purpose of enabling any person to receive any pension or chari- table allowance.
5- AGREEMENT OR MEMORANDUM Oil' AN AGREEMENT—
(a) ifrclatingtothcsale of a bill of exchange; Twenty-five Nave raise.
(/>) if relating to the sale of a Government
Security or share in an incorporated company or other body corporate;
Subject to a maximum of fifteen rupees. fifteen Nayc Paise for every Rs. 10,000 or part thereof of the value of the security or share.
392 THE GAZETTE OF INDIA EXTRAORDINARY [PART I I-Description of Instrument
Proper stamp duty
(c) if not otherwise provided for
One rupee, fifty Naye Paise.
Exemptions
Agreement or memorandum of agreomeiH—
(a) for or relating to the sale of goods or merchandise exclusively) not being a Note or Memorandum chargeable under No. 43^
(b) made in the form of tenders to the Central Government for or relating to any loan.
AGREEMENT TO LEASE—Bee Lease
(No. 35)-
6. Agreement relating to Deposit of Titlc- Decdsj Pawn or Pledge, that is to say, any instrument evidencing an agreement relating to :
(1) the deposit of title-deeds or instru- ments constituting or being evidence of the title to any property whatever (other than a marketable security), or
(2) the pawn or pledge of moveable pro- perty, where such deposit, pawn or pledge has been made by way of security for the repayment of money advanced or to be advanced by way of loan ur an existing or future debt:—
(a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement :—
Forty Naye Paisc.
Eighty Naye Paise.
(0 when the amount of loan or debt docs not exceed Rs. 200. (ii) when it exceeds Rs. 200, but docs not exceed Rs, 400.
One rupee, ten Naye Paisc.
when it exceeds Rs. 400, but does not
exceed Rs. 600.
One rupee, thirty Naye Paisc.
when it exceeds Rs.. 600, bur docs not
exceed Rs. 800.
when it exceeds Rs. 800, but docs not One rupee, eighty Naye Paise.
exceed Rs. 1,000.
Two rupees, twenty Naye Paise.
when it exceeds Rs. 1,000, but doe1)
not exceed Rs. 1,200.
Two rupees, eighty Naye Paisc.
when it exceeds Rs. 1,200 but, does
not exceed Rs. 1,600.
Four rupees, twenty Naiye Paise.
when it exceeds Rs. 1,600, but docs
not exceed RE. 2,500.
Eight rupees, fifty Nayc Paise.
when it exceeds Rs. 2,500, but does
not exceed Re. 5,000,
Twelve rupees, fifty Naye Paise.
when it exceeds Rs. 5,000 , but does
not exceed Rs. 7,500.
Sixteen rupees, thirty Nayc Paise.
when it exceeds Rs. 7,500 but does
not exceed Rs. 10,000.
Twenty-five rupees, thirty Naye Paisc.
when it exceeds Re, 10,000, but does
not exceed Rs, 15,000.
Thirty-three rupees, thirty Naye Paise.
when it exceeds Rs. 15,000 but does
not exceed Rs, 20,000,
SEC S(i)] THE GAZETTE OF INDIA EXTRAORDINARY 393Proper stamp duty
Description of Instrument
when it exceeds Rs. 20,000, but does
Forty-one rupees, thirty Naye Pats?
not exceed Rs, 25,000.
Fifty rupees, seventy Nayc Paise.
when it exceeds Rs. 25,000, but does
not exceed Rs. 30,000.
Sixteen rupees, thirty Naye Paisc.
and for every additional Rs., 10,000 or part thereof in excess of Rs. 30,000.
Half the duty payable on a loan or debt
under clause (a)(i) or clause (a)(ii) for
(ft) If such loan or debt is repayable not more than three months from the date of such instrument.
the amount secured.
Exemption
Instrument of pawn or pledge of goods if un-
attested.
Twenty-five rupees.
7. APPOINTMENT IN EXECUTION OF A
POWER, whether of trustees or of property, moveable or immoveablc, where made by any writing not being a will.
8. APPRAISEMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit—
(a) where the amount does not exceed Rs. ' The same duty as a Bottomry Bond (No. 16) 1,000.
for such amount.
(b) in a ny o t h er c a se . . ..
Ten rupees.
Exemptions
(a) Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law.
(6) Appraisement of crops for the purpose
ofascertainlng the amount to be given
to a landlord as rent.
* *
• 1
10. ARTICLES OF ASSOCIATION OF A
C O M P A N Y-
!orty rupees.
CO) when the authorised capital of the F company docs not exceed one lac;
(ft) In other cases
Eighty rupees.
Exemption
Articles of any Association not formed for profit
and registered under section 25 of the Com-
panies Act, 1956.
See also Memorandum of Association of a Com-
pany (No. 39).
* • * * # • 11. ASSIGNMENT—See Conveyance (No. 23), Transfer (No. 62), and Transfer of Lease (No. 63), as the case may be.
ATTORNEY.—See Power-of-Attorney (No. 48). AUTHORITY TO ADOPT.—See Adoption-
Deed (No. 3).
394 T HE GAZETTE OF INDIA EXTRAORDINARY [PART I I-Description of Instrument
Proper stamp duty
12. AWARD, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit—
The same duty as a Bond (No. 15) for such
amount.
(a) where the amount or value of the pro- perty to which the award relates as set forth in such award, docs not exceed RB. 1,000.
(b) if it exceeds Rs. 1,000, but; does not Ten rupee*.
exceed Rs. 5,000.
and for every additional Rs. 1,000 or part Seventy-five Naye Paise subject to a maximum
of seventy-five rupees.
• • * thereof in excess of Rs. 5,000. • • * 15. BOND as defined by section 2(5)5 not being
a DEBENTURE (No. 27), and not being otherwise provided for by this Act, or by the Court-fees Act, 1870;—
where the amount or value secured does Twenty Naye Paise.
not exceed Rs. 10;
where it exceeds Rs. 10 and docs not exceed Forty Naye Paise.
Rs. 50;
where it exceeds Rs. 50 and does not exceed Seventy-five Naye Paise.
Rs. IOOJ
where it exceeds Rs, 100 and does not One rupee, fifty Naye Paise.
exceed Rs. 200;
where it exceeds Rs. 200 and does not Two rupees, twenty-five Naye Paisc.
exceed Rs. 300;
where It exceeds Rs, 300 and does not Three rupees.
exceed Rs. 400;
where it exceeds Rs. 400 and does not Three rupee&, seventy-five Naye Paise.
exceed Rs. 500;
where it exceeds Rs. 500 and docs not Six rupees.
exceed Rs. 600;
where it exceeds Rs, 600 and does not Seven rupees.
exceed Rs. 700;
where it exceeds Rs. 700 and does not Eight rupees.
exceed Rs. 800;
where it exceeds Rs. 800 and does not Nine rupees.
exceed Rs. 900;
Ten rupees.
where it exceeds Rs. 900 and does not
exceed Rs. ijOOo;
?ivc rupees.
and for every Rs. 500 or part thereof in 1
excess of Rs. 1,000.
See Administration Bond (No. 2), Bottomry
Bond (No. 16), Customs Bond (No. 26), In- demnity Bond (No. 34), Rcspondentia Bond (No. 56), Security Bond (No. 57).
Exemption
Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dis pensary or hospital or to any other object of public utility, shall not be less than a speci- fied sum per mensem.
SEC 3(1)] THE GAZETTE OF INDIA EXTRAORDINARY 39*Description of Instrument
,6*.
Proper stamp duty
BOTTOMRY. BOND, that is to say, any instrument whereby the, master of a^seago- ing ship borrows money on a security^of the ship to enable him to preserve the ship or prosecute her voyage—
where the amount^ or, value secured does
not exceed R s l i oj Twenty Naye Paisc.
where it exceeds Ks. 10 and does not
exceed Rs. 50;J
Forty Nayc Paise.
where it exceeds Rs. 50 and docs not
exceed Ra. xooj
Seventy-five Naye False.
where it exceeds Ra. 100 and does not
exceed Rs. 200;
One rupee, fifty Naye Paise.
where it exceeds Rs. 200 and does not
exceed Rs. 30OJJ
Two rupees, twenty-five Naye Palae.
where it exceeds Rs. 300 and docs not
exceed Rs. 400;
Three rupees.
where it exceeds Rs. 400 and does not
exceed Rs. 500; {
Three rupees, aeventy-flve Naye Paise.
where it_exceeds Rs. 500 and docs not
exceed Rs. 600;
Four rupees, fifty Nsye Paiae.
where it exceeds Rs. 600 and does not
exceed Rs. 700;
Five rupees, twenty-five Naye False.
where it exceeds Ra. 700 and does not
exceed Rs. 800;
Six rupees.
Six rupees, seventy-five Naye Paise.
where it exceeds Rs. 800 and does notj
exceed Rs. 900;
where it exceeds Rs. 900 and does not
exceed Rs. 1,000;
Seven rupees, fifty Naye Paise.
Three rupees, Beventy-flve Naye Paisc.
and for every rupees 500 or part thereof in
excess of Rs. 1,000.
17-
Ten rupees.
CANCELLATION—Instrument of (includ- ing any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for.
See also Release (No. 55), Revocation of SeLtle- mont (No. 58-B), Surrender of Leave (No. 61),
•t Revocation of Trust (No. 64-B).
18.
L The same duty as a Conveyance (No. 23) for a considei-ation equal to the amount of the purchase-money only.
CERTIFICATE ,OF SALE (in reaped of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer.
Twenty-five Naye Paise.
CERTIFICATE OR OTHER DOCUMENT
19.
20.
Two rupees.
CHARTER PARTY, that is to say, any instrument (except an agreement for the hire of a tug steamer), wherc-by a vessel or somt specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not.
4
596 T HE GAZETTE OF INDIA EXTRAORDINARY [PART ttDescription of Instrument
Proper stamp duty
22. COMPOSITION-DEED, that is to say, any Twenty rupees.
nstrument executed by a debtor where-
by he conveys his , property for the benefit of his creditors or^ whereby payment of a composition or dividend on their debts ia secured to the creditorsj or whereby provi- sion is made for the continuance of the debtor's business under the supervision^ inspectors or under letters of licence, forjne benefit of his creditors.
23. CONVEYANCE as defined by section 2(10) CO If it relates to (11) In-other cases.
not being a Transfer charged or exempted under No. 62—
immovcable pro- perty situate with- in the limit of a Municipality, Can- tonment Board, Small fcTown or Notified Area-j
One rupee, fifty One rupee.
Nayc Paise.
where the value of amount of the considera- tion for such conveyance as set forth therein does not exceed Ks. 50; where it exceeds Rs. 50 but does not Three rupees. Two rupees.
exceed Ks. 100;
where it exceeds Rs. 100, but does not Six rupees. Four rupees.
exceed Ks. 200;
where it exceeds Rs. 200, but does not Nine rupees. Six rupees.
exceed Rs. 300;
where it exceeds Ks. 300, but docs not Twelve rupees Eight rupees.
exceed Ks. 400;
where it exceeds Rs. 400, but docs not Fifteen rupees. Ten rupees.
exceed Ks. 500;
where it exceeds Rs. 500, but does not Eighteen rupees Twelve rupees.
exceed Ks. 600;
where it exceeds Ka. 600, but docs not Twenty-one rupees Fourteen rupccB.
exceed Ks. 700;
where it exceeds Rs. 700, but doea not Twenty-four rupees Sixteen rupees.
exceed Rs. Boo;
where it exceeds Rs. 800, but docs not Twenty-seven rupees Eighteen rupees
exceed Rs. 900;
where it exceeds Ks. 900, but docs not Thirty rupees Twenty rupees.
exceed Rs. 1,000 j
and for every Rs. 500 or part thereof in Fifteen rupees Ten rupees.
excess.of Rs. 1,000 j
- Exemption
Assignment of copyright under the Copyright
Act, 1957, Section 18.
CO-PARTNERSHIP-DEED, See Partnership
(No. 46).
24. COPY OK EXTRACT certified to be true copy Of extract, by or by order of any public ofheer and not chargeable under the law for the timt being in lorcc relating to court- fees—
Seventy-five Naye Paise.
(f) if the original was not chargeable with
duty or if the duty with which it was chargeable doeB not exceed two rupees
SEC. S(l)] THE GAZETTE OF INDIA EXTRAORDINARY 397ut
Proper stamp dy
Description of Instrument
Two rupees.
O'O in any other case not falling within the
provisions of section 6-A.
Exemptions
(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.
(b) Copy of, or extract from, any register relai ing to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.
25. COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in res- pect of which the proper duty has been paid—
Seventy five Nayc Paise.
(a) if the duty with which the original
instrument is chargeable does not exceed two rupees;
Two rupees.
(6) in any other case not falling within the
provisions of section 6-A.
Exemption 1
Counterpart of any lease granted to a cultivtor, when such lease is exempted from duty.
26. CUSTOMS-BOND—
The same duty>9 a Bond (No. 15) for such (a) where the amount does not exceed Rs.
amount.
1,000.
Ten rupees.
(b) in any other case . . ..
27. DEBENTURE (whether a mortgage de- benture or not), being a marketable security transferable—
The same duty as a Bond (No. 15) for the (a) by endorsement or by a separate ins-
trument of transfer;]
|same amount. As in Schedule I.
(6) by delivery
Explanation.—The term " Debenture" [includes any interest coupons attached' thereto, but the amount of such coupons shall, not, be included in' estimating the .duty.
Exemption
J
A debenture Issued by an incorporated company or other body corporate in terms of regis- tered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the com- pany or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture-holders; provided that the debentures so issued are expressed to be issued in terms of the said mortgage- deed.
-£cc also Bond (No. 15) and section 8 and '155. Declaration of any Trust—Sec Trust (No
qq8 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIProper Stamp duty Description of Instrument
. . .. *
Fifteen Naye Palsc.
38. DELIVERY ORDER IN RKSPECT OF
GOODS, DEPOSIT OF TITLE DEEDS,— See Agreement relating to Deposit of Title- Deeds, Pawn or Pledge (No. 6).
Dissolution of Partnership—Sec Partnership
(No. 46).
Twenty rupees.
29. DIVORCE. Instrument of—that is to say, any instrument by which any person effects the dissolution of his marriage.
DOWER, Instrument of—See Settlement
(No. 58).
DUPLICATE. Sec Counterpart (No. 25).
* +
*• +* *•
31. EXCHANGE OF PROPERTY, Instrument
of—
The same duty as a Conveyance (No. 23) as levied by this Act for a consideration equal to the value of the property of greatest value as set forth in such instru- ment.
EXTRACT—Sec Copy (No. 24).
32. FURTHER CHARGE. Instrument' of, that Is to gay, any instrument imposing a further charge on mortgaged property—
The same duty as a mortgage-deed . with possession [No. 4o(a)l for the amount equal to the amount of the further charge
secured by such instrument.
(a) when the original mortgage is one of the description referredVo in clause (a) of Article No. 40, that is, with possession;
(6) when such mortagage is one of the description referred to in clause (b) of Article No. 40 (that ia, without possession)—
(*) if at the time of execution of the ins- trument of further charge possession of the property is given or agreed to be given under such instrument;
The same duty as a mortgage-deed with possession [No. 4o(a)] for the amount 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 mort- gage and further charge.
(it) if possession is not so given.
The same duty as a Bond (No. 15) for tAe amount of the further charge secured by such instrument.
33. GIFT—Instrument of, not being a Settlement (No. 58), or Will Tor Transfer (No, 62).
The same duty as a Conveyance (No. 23) as levied by this Act for a consideration equal to the value of the property as set forth in such instrument.
HIRING AGREEMENT or agreement for service
—See Agreement (No,~5).
34. INDEMNITY BOND . . .. The same duty as a Security Bond (No. 57)
for the same amount.
INSPECTORSHIP-DEED—See Composition
deed (No. 22).
SEC. 3(i)J THE GA7ETTF OF INDIA EXTRAORDINARY 39Proper stamp duty Description of Instrument
35. LEASE, including an under-lcase or sub-
lease and any agreement to let or sublet—
(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;1
The same duty as a Bond (No. 15) for the whole amount payable or deliverable under such lease.
(it) where the lease purports to be for a term of not less than one year, but not more thtm five years;
The same duty as a Bond (No. 15 ) for the amount or value of the average annual rent reserved.
(11Y) where itie kase purports to be for a term exceeding five years but not exceeding ten years;
The same duty as a Conveyance (No. 23") ns levied by thin Act for a consideration equal to the amount or value of the average annual rent reserved.
(iv) whore th • lease purports to be for a
term exceeding 10 ye.irs but not exceeding 21 years;
The same duty as a Convevancc (No. 23) as levied by this Act, for a consideration equal to twice the amount or value of the average annual rent re- served.
(v) where the lease purports to be for a term exceeding 20 years, hut not exceeding 30 years;
The same duty as a Conveyance (No, 23) as levied by this Act, for a consideration equal to three times the amount or value of average annual rent reser- ved.
(vi) where the lease purports to be for a term exceeding 10 years, but not exceeding in yeirs;
The same duty as a Conveyance (No. 23) as levied by this Act, for a consideration equal to four times the amount or value of the average annual rent reserved.
(vii) where the lease purports to be for a term exceeding TOO years or in per- petuity:
The same duty as a Conveyance (No. 23) as levied by this Act, for a considera- tion equal in the case of a lease grunted solely for agricultural purposes to i/ioth and in any other case to 1 /6th of the whole amount of rents which would be paid or delivered in respect of the first fifty years of lease.
(viif) where the lease doei not purport to
be fur anv definite term;
.Oo THE GAZETTE OF INDIA EXTRAORDINARY tPART HDescription of Instrument
Proper stamp duty
Exemption
Lease, executed in the case of a culiivatorjand 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 docs not exceed one hundred rupees.
Li this exemption a lease for the purposes of culti- vation shall Include a lease of lands for cultiva- tion together with a home stead or tank.
Explanation.—When a lessee undertakes to pay any recurring charge, such as Government re- venue, the landlord s share of cesses, or the ow.wr's shire of municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed to be paid by the lessee shall be deem- ed to b" part of the rent.
Twenty Naye Paise.
36. L R r r dk OF ALLOTMENT OF SHARES
• *
37. * * * * **
LET FER O F GUARANTEE—See Agreement
No. (5).
Twenty rupees.
38. LBTTER OF LICBMSE, that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time. suspend their claims and allow the debtor to carry on business at his own discretion.
39 MEMORANDUM OF ASSOCIATION OJJ
A COMPANY—
Forty rupees.
One hundred rupees.
(a) if accompanied by articles of association under sections 26, 27 and 28 of the Companies Act, 1956; (6) if not s.) accompanied
Exemption. —Memorandum of any asso-
ciation not formed for profit and re- gistered under section 25 of the Com- panies Act, 1956.
4D. MORTGAGE-DEED, not being an agree- m:nt relating to deposit of Title deeds, Pawn or pledge (No. 6), Bottomry Bond (No. 16), Mortgage of a Crop (No. 41), Respondential Bond (No. 56), or Security Bond (.No. 57)—
(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given—
Seventy-five Naye Paise.
where the a*njunt secured by such in- !
strument does not exceed Rs. 50;
One rupee, fifty Naye Paise.
where it exceeds Rs. 53, but docs not
exceed Rs. 100;
Three rupees.
where it exceeds Rs. 100, but does not
exceed Rs. 200;
Four rupees, fifty Naye Paise.
where it exceeds Rs. 200, but does not
exceed Rs. 300;
Six rupees.
w'i;re it exceeds Rs. 353, but does not
exceed Rs. 400;
SEC. *(!)] THE GAZETTE OF INDIA EXTRAORDINARY 40lDescription of Instrument
Proper stamp duty
where it exceeds Rs. 400, but docs not Seven rupees, fifty Nayc raise.
exceed Rs. 500;
whire it exceeds Rs. 500, but Joes not Nine rupees.
exceed Rs. 600.
where it exceeds Rs. 6oo, but docs not Ten rupees, fifty Nayc Paise.
exceed Rs. 700.
where it exceeds Rs. 700, but docs not Twelve rupees.
exceed Rs. 800;
Thirteen rupees, lifty Nayc Faise.
wlicrc it exceeds Rs. 8oo3 but does not
exceed Rs. 900;
where it exceeds Rs. 900, but does not Fifteen rupees.
exceed Rs. 1000;
aud for every Rs. 50a or part thereof in Seven rupees, fifty Naye Paiae.
excess of Rs. 1,000.
(6) when possession is not given or agreed
to be given as aforesaid;
The same duty as a Bond (No. 15) for the amount secured by such deed.
Explanation.—A mortgagor who gives to the
mortgagee a power of atLorncy to collect rents or a lease of the property mort- gaged or part thereof ia deemed to give possession within the meaning of this urticle.
(c) when a collateral or auxiliary or addi- tional or substituted security, or by wayoi further assurance fortheabove mentioned purposes where the princi- pal or primary security is duly stam- ped—
for every sum secured not exceeding Rs. Seventy-five Nayc Paisc.
I3000;
and for every Rs. 1,000 or part thcreol Seventy-five Naye Paise.
secured in excess of Rs. 1,000.
Exemptions. (i) Instruments, executed by persona taking advances under ihu Land Improvement Loans Act, 1883, or the Agriculturists'- Loans Act, 1884, or by their sureties as security for the repayment oi such advances.
(2) .Letter of hypothecation accompa-
nying a bill of exchange.
41. MORTGAGE OF A CROP, including any
instrument evidencing an agreement to secure the repayment of a loan made upon any mortga- ge of a crop, whether the crop is or is not in existence at the time of the mortgage—
(a) when the loan is repayable not more
than three months from the date of the instrument— for every sum secured not exceeding Ten Naye Paisc.
Rs. 200;
and for every Rs. 200 or part thereof Ten Nayc Pulse.
secured in excess of Rs. 200;
402 T HE GAZETTE OF INDIA EXTRAORDINARY [PART IIDescription of Instrument
Proper stamp duty
(6) when the loan is repayable more than three months, but not more than eighteen months, from the date of the instrument— for every sum secured not exceeding Twenty Nayc Paise.
Rs. 100;
and for every Rs. loo or part thereof Twenty Nayc PaiRe.
secured in excess of Re. ioo.
Three rupees.
42. NOTARIAL ACT,—that is to say, any instrument, endorsement, note, attestation certificate or entry not being a Protest (No. 50) made or signed by a Notary Public in the execu- tion of the duties of his office, or by any other person lawfully ting as a Notary Public. •See also Protest of BUI or Note (No. 50).
43. NOTE OR MEMOx./ 1- DUM, sent by a Broker or Agent to his Principal intimating the purchase or sale on aceount of such Princi- pal—
(a) of any goods excediing in value twenty Twenty-five Naye Paise.
rupees;
(6) of any Stock or marketable securitj exceeding in value twenty rupees
r Subject to a maximum of twenty rupees 1. twenty Naye Paise for every Rs. 10,000
or part thereof of the value of the stock or security.
Fifty Naye Paise.
44 NOTE OF PROTEST B V THE MASTER OF
A SHIP.
A< PARTITION Instrument of [as defined by
section 2(15)].
The same duty as a Bond (No, 15) for the amount of the value of the separated share or shares of the property.
N.B.—ThcJ largest share remaining after the property is partitioned (or, if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares), shall bo deemed to be that from which the other shares are separated : Provided always that—•
(a) when an instrument of partition containing an agreement vo divide property^in severalty Is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instru- ment effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than seventy-five Naye Paise; (ft) where land is held on Revenue Settlement for a period not ex- ceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than ten times the annual revenue;
(c) where a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an^award by an arbitrator directQ ing a partition, is stamped wit
Sec S(i)] THE GAZETTE OF INDIA EXTRAORDINARY • ^ojProper stamp duty Description of Instrument
the stamp required for an Instru- ment of partition, and an instru- ment of partition in pursuance of such order or award is subse- quently executed, the duty on such instrument shall ^not exceed Seventy-five Naye Paise.
46. PARTNERSHIP—
A—Instrument of—
Two rupees, fifty Naye Paise.
(a) where the capial of the partnership
does not exceed Rs. 500/
Fifteen rupees.
(b) in any other case . ..
Ten rupees.
B—Dissolution of—
PAWN OR PLEDGE—See agreement relating to Deposit of Title-deeds, Pawn or Pledge (No. 6).
* •
• . *
48. POWER-OF-ATTORNEY [as denned by
section 2(21)], not being a Proxy (No. 52)—
One rupee.
(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;
One rupee.
(6) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882;
Two rupees.
(c) when authorising one person or more to act in a single transaction other than the case mentioned In clause (0) ;
(i) when authorising not more thanfiveper- Ten rupees.
sons to act jointly and severally in more than one transaction or generally;
Twenty rupees.
(") when authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally j
The same duty as a Conveyance (No. J23) (/) when given for consideration and au- thorising the attorney to sell any im- movable property;
as levied by this Act for the amount of consideration.
(g) in any other case
Two rupees for each person authorised.
N.B.—The term "registration" includes every operation incidental to registration under the Indian Registration Act* 1908,
Explanation.—For the purpose of this arti-
cle more persons than one when be- longing to the same firm shall be deem- ed to be one person.
* *
* *
4 04 T HE GAZETTE OF INDIA EXTRAORDINARY [PART I I-Description of Instrument
Proper stamp duty
50. PROTEST OF BILL OR NOTE, that h Two rupees.
to say, any declaration in writing made by a Notary Public or other person lawfully acting as such:, attesting the dishonour of a bill of exchange or promissory note.
+ • •
• * *
54. RECONVEYANCE OF MORTGAGED
PROPERTY—
(a) if the consideration for which the pro-
perty was mortgaged does not exceed Rs. 1,000;
- The same duty as a Conveyance No. (23) as levied by this Act, for the amount of such consideration as set lorth in the reconveyance.
(b) in any other case
Thirty rupees.
(0 if the reconveyance relates to immov- able property situate within a Mu- nicipality, Cantonment Board, Small Town or Notified Area;
(ii) in other cases . . .. Twenty rupees.
55. RELEASE, that is to say, any instrument (not
being such a release as is provided for by sec- tion 23-A) whereby a person renounces a claim upon another person or against any specified property—
(a) if the amount or value of the claim does
not exceed Rs, 1,000;
The same duty as a Bond (No. is)"for such amount or value as set forth in\thc Re- lease.
Ten rupees.
(ft) in any other case . . ..
The same duty as a Bottomry Bond (No* 16)
for the amount of the loan secured.
5S. RESPONDENTIA BOND, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and mak- ing repayment contingent on the arrival of the cargo at the port of destination.
EEVOCATION OF ANY TRUST OR
SETTLEMENT—
See Settlement (N0.J58); TRUST (No, 64).
57. SECURITY-BOND OR MORTGAGE
DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue chereof, or executed by a surety to secure the due performance of a contract—
The same duty as a Bond (No. 15) tor die (a) when the amount secured does not
amount secured.
exceed Rs. i,ooo;
Ten rupees.
(ft) in any other case
Exemptions.
Bond or other instrument, when executed—
(a) by any person for the purpose of gua-
h
1
rnnting 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 ;
SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 405Proper stamp duty
Description of Instrument
(A) by persons taking advances under the
Land Improvement Loans Act, 1883, or the Agriculturists Loans Act, 1884., or by their sureties, as secu- rity for the repayment of such ad- vances ;
(c) by officers of 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.
-8. SETTLEMENT—
A.—Instrument of—(including a deed of
dower.)
The same duty as a Bond vNo. 15) for a sum equal to the amount or value of the property settled as set forth in such settlement.
Exemption
Deed of dower executed on the occasion of
a marriage between Muhammadans.
B.—Revocation of— . . . The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set forth in the instrument of revocation, but not exceed- ing twenty rupees.
See also Trust (No, 64).
One-and-a-half times the duty payable on a ,'59. SHARE WARRANTS to bearer issued
under the Companies Act, 1956.
mortgage deed with possession [No. 40(0)] for the amount equal to the nominal amount of the shares specified in the warrant.
Exemptions
Share warrant when issued by a company in pursuance of the Companies Act, 1956, section 114, to have effect only upon payment, as composition for that duty, to the Collector of stamp-revenue, of—
(a) One-and-a-half per centum of the whole subscribed capital of the com- pany; or
(A) if any company which has paid the said duty or composition in full subse- quently issues an addition to its subscribed capital, one-and-a-half per centum of the addtlonal captial so issued. i
..60. SHIPPING ORDER . . .. Ten Nuye Paisc.
61. SURRENDER OF LEASE—
The duty with which such lease is chargeable.
(a) When the duty with which the lease is chargeable does not exceed ten rupees ;
(b) In any other case
Ten rupees.
Exemption
Surrender of lease, when such lease is
exempted from duty.
4 O6 THE GAZETTE OF IiNTDIA EXTRAORDINARY [PART II—Description of Instrument
Proper stamp duty
62. TRANSFER (whether with or without con-
sideration)—
(a) of shares in an incorr orated company As in Schedule I.
or other body corporate;
One-half of the duty payable on a debenture (No, 27) for a consideration equal to the face amount of the debenture.
(A) of debentures, being marketable securi- ties whether the debenture is liable to dutv or not, except debentures provid- ed for by section 8 ;
(c) of any interest secured by a bond, mort-
gage-deed or policy of insurance;
One-half of the duty with which such bond,, mortgage-deed or policy of insurance Is chargeable subject to a maximum of fifty rupees.
Fifteen rupees.
(d) of any property under the Administrator-
General's Act, 1913, section 25;
Seven rupees fifty Naye Paise or such smaller amount as may be chargeable undcf clauses (a) to (c) of this article.
(<>) of any trust-property without consi- deration from one trustee to another trustee, or from a trustee to a benefi- ciary.
Exemptions
Transfers by endorsement-
fa) of a bill of exchange, cheque or promi-
ssory note;
(6) of a bill of lading, delivery/order, warrant for goods, or other merchantjle document of title to goods;
(c) of a policy of insurance;
(d) of securities of the Central Govern-
ment.
Sec also section 8.
63. TRANSFER OF LEASE by way of assign-
ment and not by way of under-lease.
The same duty as a Conveyance (No. 23) as levied by this Act, for a consideration equal to the amount ofthc consideration, for the transfer.
Exemption
Transfer of any lease exempt from duty.
64. TRUST—
A.—Declarationfof—of, or concerning any property when made by, any writing not, being a will.
The same duty as a Bond (No. T5) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding thirty rupees.
SEC, 8(i)] THE GAZETTE OF INDIA EXTRAORDINARY AQ-JProper stamp duty Description of Instrument
B.—Revocation of—of, or concerning, any property when made by any Instrument other than a Will.
The same duty as a Bond (No. 15) for a sum equal to the amount or value of the pioperty concerned, as set forth in the instrument, but not exceeding twenty rupees.
'
Sec also Settlement (No.58).
VALUATION. See Appraisement (No. 8).
•* ** **
Seventy-five Naye Paine.
65. WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.
[No. R4/4/63-UTL-66.I
HARI SUARMfl, Addl. Secy.
PRINTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS.
NEW DELHI AND PUBLISHED BY THE- MANAG1CR OF PUBLICATIONS, DELHI, 1 9 64
- Fifty Naye PaiBC. ↩
- Conveyance (No. 23) as levied by this Act, for a consideration equal to three times the amount Or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. (b) where the lease is granted for a fine or premium or for nnney advanced and wheie no *rent is reserved; The same duty as a Conveyance (No. 23) as levied by this Act, for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease. (c) where 1 he l ew fs granted for a fine or premium or lor miney advanced, in addition to rent reserved. The same "duty as a Conveyance (No. 23) as levied by this Act, for a consideration equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered. ↩