Description of Instrument

proper stamp-duty

1.

Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest, or to deliver any goods or other property.

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2.

Administration Bond including a bond given under section 29l, 375 or 376 of the Indian succession Act. 1925(XXIX of 1925), or section 6 of the Government savings Bank Act,l873(V of l873)

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The same duty as a Bond (No.l5) for such amount.

3.

Adoption Deed. that is to say, any instrument (other than a will recording an adoption or conferring or purporting to confer an authority to adopt.

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Five hundred rupees.

4.

Affidavit, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead or swearing.

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Five rupees.

5.

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Fifty rupees.

6.

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7.

Appointment in execution of a power - whether of trustees or of property movable or immovable, where made by any writing not being a will.

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One hundred rupees.

8.

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One hundred rupees.

9.

Apprenticeship Deed - including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or employment, not being articles or clerkship (No. 11)

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Fifteen rupees.

10.

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0.15 percent of such nominal share capital subject to a minimum of one thousand rupees, and a maximum of five lac rupees.

11.

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

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Three hundred fifty rupees.

12.

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13.

* * * * * * *

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14.

* * * * * * *

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15.

Provided that if the value of the amount is not a multiple of rupees ten it shall be rounded off to the nearest multiple of rupees ten, five rupees and over being counted as ten rupees and less than five rupees being disregarded.

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provided that if the amount of duty payable is not a multiple of fifty paise it shall be rounded of to the nearest rupee, half of a rupee and over being counted as one rupees and less then half of a rupee being disregarded.

16.

Whereby the master of a sea going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage.

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The same duty as a Bond (No.l5) for such amount.

17.

Cancellation Instrument, of (including any instrument by which instrument previously executed is cancelled) if attested and not otherwise provided for.

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One hundred rupees.

17-A

A certificate of enrolment, under section-22 of the Advocates act, l96l (No.25 of l96l), issued by the state Bar council of Madhya Pradesh or by any other state Bar council prior to the commencement of the Indian stamp (Madhya Pradesh Amendment)Act,1974.

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Two hundred and fifty rupees.

17-B

Certificate of practice as Notary, under subsection (l) of section 5 of the Notaries Act,l952(No.53 of l952) or endorsement of renewal of such certificate under subsection(2) of the said section.

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18.

Certificate of sale (in respect of each property put up as a separate lot and sold), granted to the purchaser of any property sold by public auction by a civil or Revenue Court, or Collector or other Revenue Officer.

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provided that if the total amount of duty payable is not a multiple of 50 paise, it shall be rounded off to the nearest rupee, half of a rupee or over being counted as one rupee and less than half of a rupee being disregarded.

19.

Certificate or other document, evidencing the right or title of the holder thereof, or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body.

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Two rupees.

20.

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

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Three rupees.

21.

* * * * * * *

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22.

Composition deed, that is to say, any Instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or where by payment of composition or dividend on their debt's is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of licence, for the benefit of his creditors.

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Fifty rupees.

23.

Conveyance, not being a transfer charged or exempted under No. 62, irrespective of the market value of the property which is the subject matter of conveyance.

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provided further that, where an instrument relates to the amalgamation or reconstruction of companies under order of the High Court under section 394 read with section 391 of the Companies Act,1956 (1 of 1956) or under order of the Reserve Bank of India under section 44-A of the Banking Regulation Act,1949 (10 of 1949) the duty chargeable shall not exceed an amount equal to 7.5% of the marker value of the immovable property transferred which is located within the State of Chhattisgarh or an amount equal to 0.7% of the aggregate of the market value of the shares issued or allotted in exchange or otherwise and the amount of consideration paid for such transfer, whichever is higher.

24.

Copy or extract, certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees.

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Ten rupees.

25.

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Six rupees.

26.

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Rs. 100/-

27.

* * * * * * *

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28.

Delivery order in respect of goods, that is to say, any instrument entitling any person therein named or his assigns or the holder thereof, to the delivery of any goods, lying in an dock of port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon and wharf, such instrument being signed by or on behalf of the owner of such goods, upon the sale of transfer of the property therein, when such goods exceed in value twenty rupees.

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Two rupees.

29.

Divorce, instrument of, that is to say, any instrument by which any person effect, the dissolution of his marriage.

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One hundred rupees.

30.

* * * * * * *

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31.

Extract, see copy (No.24)

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The same duty as a conveyance(No.23) for a market value equal to the market value of the property of greater value which is the subject matter of exchange.

32.

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The same duty as a Bond (No. l5) for the amount of the further charge secured by such instrument.

33.

Gift - Instrument of not being a settlement (No. 58) or will or Transfer (No. 62)

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The same duty as a conveyance (No.23) for market value equal to market value of the property which is subject matter of gift.

34.

Indemnity Bond......

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The same duty as a security Bond (No.57) for the same amount.

35.

provided that where the 1ease purports to be for a term exceeding thirty years or in perpetuity, the duty on such lease shall be chargeable as a conveyance(No.23) on the market value of the property leased.

36.

Letter of a11otment of shares, in any company or proposed company or in respect of any loan to be raised by any company or proposed company.

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Two rupees.

37.

* * * * * * *

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38.

Letter of Licence, that is to say any agreement between a debtor and his creditor that the later shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion

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Fifty rupees.

39.

(b) If not so accompanied.

The same duty as leviable on articules of Association under Article 10, according to the share capital of the company.

40.

The same duty as a Bond (No.l5) for the amount secured by such deed.

41.

42.

Notarial Act, that is to say, any instrument, endorsement, note attestation, certificate or entry not being a protest (No.5o) made or signed by a notary public in the execution of the duties of his office or by any other person lawfully acting as a notary public.

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Ten rupees.

43.

Subject to a maximum of fifty rupees, one rupee for every Rs. 10,000/- or part thereof of the value of the stock or security.

44.

Note of protest, by the master of as ship see also protest by the master of a ship (No. 51)

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45.

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The same duty as a Bond(No.l5) for the amount of the market value of the separated share or shares of the property.

46.

The same duty as a Bond(No.l5) for the amount of the capital of the partnership subject to a maximum of five thousand rupees.

47.

* * * * * * *

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48.

Power of Attorney, [As defined by section 1(21)] not being a proxy(no. 52)

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Twenty rupees for each person authorised.

49.

* * * * * * *

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50.

Protest of Bill or Note, that is to say, any declaration in writing made by a Notary Public or other person lawfully acting as such attesting the dishonor of a bill of exchange or promissory note.

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Three rupees.

51.

Protest by the Master of a Ship, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charters or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary public or other person lawfully acting as such.

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Three rupees.

52.

* * * * * * *

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53.

* * * * * * *

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54.

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one hundred rupees.

55.

Release, that is to say, any instrument (not being such a release as is provided for by section 23-A) whereby a person renounces a claim upon another person or against any specified property

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The same duty as a Bond (No.l5) on the consideration or market va1ue of the property whichever is higher over which the claim is relinquished.

56.

Respondentia Bond, that is to say, any instrument securing a loan on cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.

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The same duty as a Bond (No.l5) for the amount of the loan secured.

57.

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Two hundred any fifty rupees.

58.

Settlement-A - Instrument of (including a deed of dower)

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provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed ten rupees.

59.

Share warrants, to bearer issued under the Indian companies Act,19l3 (VII of l9l3) or the companied Act,l956 (l to l956).

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One and half times the duty payable on a conveyance (No.23)I for a market value equal to the nominal amount of the shares specified in the warrant.

60.

Shipping order, for or relating to the conveyance of goods on board of any vessel.

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One rupee.

61.

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One hundred rupees.

62.

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Fifteen rupees or such small amount as may be chargeable under clause (b) and (c) of this article.

63.

Transfer of Lease - by way of assignment and not by way of under lease.

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The same duty as a conveyance (No.23) on the market value of the property which is the subject matter or transfer.

64.

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The same duty as Bond (No.l5) for a sum equal to the amount or value of the property concerned, as set forth in the instrument but not exceeding two hundred fifty rupees.

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 is 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.

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One rupee.