EXTRAORDINARY

GOVERNMENT OF GOA

Department of Law

Legal Affairs Division

Notification

The Indian Stamp (Goa Amendment) Act, 2025 (Goa Act 14 of 2025), which has been passed by the

Legislative Assembly of Goa on 07/08/2025 and assented to by the Governor of Goa on 22/08/2025, is

hereby published for the general information of the public.

Sudhir R. Volvoikar, Joint Secretary (Law).

Porvorim.

___________

The Indian Stamp (Goa Amendment) Act, 2025

(Goa Act 14 of 2025)

Act

[22/08/2025]

further to amend the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Goa.

Be it enacted by the Legislative Assembly of Goa in the Seventy sixth Year of the Republic of India as

follows:-

1. Short title and commencement.— (1) This Act may be called the Indian Stamp (Goa Amendment)

Act, 2025.

(2) It shall come into force at once.

7/22/2025-LA/121

Date : 29-Aug-2025

Suggestions are welcomed on e-mail: [email protected]

915

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

Panaji, 29th August, 2025 (Bhadra 7, 1947)

SERIES I No. 22

PUBLISHED BY AUTHORITY

2. Amendment of Schedule I-A.— In Schedule I-A of the Indian Stamp Act, 1899 (2 of 1899), as in

force in the State of Goa,—

(i) for article 39, the following article shall be substituted, namely:—

“

39. MORTGAGE-DEED, not being an agreement

relating to Deposit of Title Deeds, Pawn or Pledge

(No. 6), Bottomry Bond (No. 16), Mortgage of a

Crop (No. 40), Respon-dentia 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.

One thousand rupees.

(b) when possession is not given or agreed to be

given as aforesaid.

One thousand rupees.

Explanation: A mortgagor who gives to the

mortgagee a power of attorney to collect rents or a

lease of the property mortgaged or part thereof, is

deemed to give possession within the meaning of this

article.

substituted security, or by way of further

assurances for the above mentioned purposes

where the principal or primary security is duly

stamped.

Five hundred rupees.

Exemptions

(1) Instrument executed by persons taking

advances under the Land Improvement Loans Act,

1883, or the Agriculturists Loans Act, 1884, or by

their sureties as secured for the repayment of such

advances.

(2) Letter of hypothe-cation accompanying a bill

of exchange.

”;

(ii) in article 64, for clause (a), the following clause shall be substituted, namely:—

“

(a) where there is disposition of property,—

(i) where the trust is made for a religious or

charitable purpose.

Ten rupees for every rupees five

hundred or part thereof of a sum

equal to the amount settled or

market value of the property

settled.

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY)

29TH AUGUST, 2025

(ii) where the beneficiary of the trust is father,

mother, brother, sister, wife, husband, daughter,

son, grandson, grand-daughter, brother in law,

sister in law, nephew, niece, son-in-law or

daughter-in-law of the author of the trust.

Five thousand rupees.

(iii) in any other case.

The same duty as is leviabe on a

conveyance under clause (a) or

(b), as the case may be, of

article 22, for a sum equal to the

amount settled or the market

value of the property settled.

”

Secretariat,

Dated: 29-08-2025

Porvorim-Goa.

(SANDIP JACQUES)

Secretary to the Government of Goa,

Law Department

(Legal Affairs).

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY)

29TH AUGUST, 2025

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Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

Price—Rs. 3.00

PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—177/100-8/2025.