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Section 1.

Short title, extent and commencement


[Act No. 2 of 1899]
[27th January, 1899]
An Act to consolidated and amends the law relating to stamps.
Whereas it is expedient to consolidate and amend the law relating to Stamps. It is
hereby enacted as follows:
(1) This Act may be called the Indian Stamp Act, 1899.
1

[(2) It extends to the whole of India except the State of Jammu and Kashmir:

Provided that it shall not apply to the territories which, immediately before the 1st
November, 1956, were comprised in Part B States (excluding the State of Jammu
and Kashmir) except to the extent to which the provisions of this Act relate to rates
of stamp-duty in respect of the documents specified in entry 91 of List I in the
Seventh Schedule to the Constitution.]
(3) It shall come into force on the first day of July 1899.

1. Subs. by Act No. 43 of 1955.


Section 2. Definitions
In this Act, unless there is something repugnant in the subject or context,
(1) Banker includes a bank and any person acting as a banker;
(2) Bill of exchange means a bill of exchange as defined by the Negotiable
Instruments Act, 1881, and includes also a hundi, and any other document entitling
or purporting to entitle any other person of, or to draw upon any other person for,
any sum of money;
(3) Bill of exchange payable on demand includes(a) All order for the payment of any sum of money by a bill of exchange or
promissory note, or for the delivery of any bill of exchange or promissory note in
satisfaction of any sum of money, or for the payment of any sum of money out of
any particular fund which may or may not be available, or upon any condition or
contingency which may or may not be performed or happen;
(b) An order for the payment of any sum of money weekly, monthly, or at any other
stated period; and

(c) A letter of credit, that is to say, any instrument by which one person authorizes
another to give credit to the person in whose favour it is drawn;
(4) Bill of lading includes a through bill lading, but does not include a mates
receipt;
(5) Bond includes(a) Any instrument whereby a person obliges himself to pay money to another, oil
condition that the obligation shall be void if a specified act is performed, or is not
performed, as the case may be;
(b) Any instrument attested by a witness and not payable to order or bearer,
whereby a person obliges himself to pay money to another; and
(c) Any instrument so attested, whereby a person obliges himself to deliver grain or
other agricultural produce to another;
(6) Chargeable means, as applied to an instrument executed or first executed
after the commencement of this Act, chargeable under this Act, and, as applied to
any other instrument, chargeable under the law in force in India when such
instrument was executed or, where several persons executed the instrument at
different times, first executed;
(7) Cheque means a bill of exchange, drawn oil a specified banker and not
expressed to be payable otherwise than oil demand;
(8) [Omitted] (9) Collector(a) Means, within the limits of the towns of Calcutta, Madras and Bombay, the
Collector of Calcutta, Madras and Bombay, respectively and, without those limits
the Collector of a district, and
(b) Includes a Deputy Commissioner and may officer whom the State Government
may, by notification in the Official Gazette, appoint in this behalf;
(10) Conveyance includes a conveyance oil sale and every instrument by which
property, whether movable or immovable, is transferred inter vivos and which is not
otherwise specifically provided for by Schedule 1; (11) Duly stamped, as applied
to all instrument, means that the instrument bears and adhesive or impressed
stamp of not less than the proper amount and that such stamp has been affixed or
used in accordance with law for time being in force in India;
(12) Executed and execution, used with reference to instruments, mean
signed and signature;
(13) Impressed stamp includes-

(a) Lables affixed and impressed by the proper officer, and


(b) Stamps embossed or engraved oil stamped paper;
(13A) India means the territory of India excluding the State of Jammu and
Kashmir; (14) Instrument includes every document by which any right or liability
is, or purports to be, created, transferred, limited, extended, extinguished or record;
(15) Instrument of partition means any instrument. Where by co-owners of any
property divide or agree to divide such property in severality, and includes also a
filial order for effecting a partition passed by any revenue-authority or any Civil
Court and an award by an arbitrator directing a partition;
(16) Lease means a lease of immovable property, and includes also(a) A patta;
(b) A kabuliyat or other undertaking in writing, not being a counterpart of a lease, to
cultivate, occupy, or pay or deliver rent for, immovable property;
(c) Any instrument by which tolls of any description are let;
(d) Any writing on all application for a lease intended to signify that the application
is granted;
(16A) Marketable security means a security of such a description as to be
capable of being sold in any stock market in India or in the United Kingdom;
(17) Mortgage-deed includes every instrument whereby, for the purpose of
securing money advanced, or to be advanced, by way of loan, or all existing or
future debt, or the performance of an engagement, one person transfer, or creates,
to, or ill frivoler of another, a right over or in respect of specified property;
(18) Paper includes vellum, parchment or ally other material oil which all
instrument may be written;
(19) Policy of insurance includes(a) Any instrument by which one person, in consideration of a premium, engages to
indemnify another against loss, damage or liability arising from an unknown or
contingent event;
(b) A life-policy, and any policy insuring any person against accident or sickness and
any other personal insurance,
(c) [Omitted]
(19A) Policy of group insurance means any instrument covering not less that) fifty
or such smaller number as the Central Government may approve, either generally

or with reference to any particular case, by which an insurer, in consideration of a


premium paid by an employer or by an employer and his employees jointly engages
to cover with or without medical examination and for the sole benefit of persons
other than the employer, the lives of all the employees or of any class of them,
determined by conditions pertaining to the employment, for amounts Of insurance
beset upon a plan which precludes individual selection,
(20) Policy of sea-insurance or sea-policy(a) Means any insurance made upon any ship or vessel (whether for marine or
inland navigation), or upon the machinery, tickle or furniture of any ship or vessel,
or upon any goods, merchandise or property of any description whatever on board
of any ship or vessel, or upon the freight of, or any other interest which may be
lawfully insured in, or relating to, any ship or vessel, and
(b) Includes any insurance of goods, merchandise or property for any transit which
includes, not only a sea risk within the meaning of clause (a), but also any other risk
incidental to the transit insured from the commencement of the transit to the
ultimate destination covered by the insurance.
Where any person, in consideration of any sum of money paid or to he paid for
additional freight or otherwise, agrees to take upon himself any risk attending
goods merchandise or property of any description whatever while or board of ally
ship or vessel or engages to indemnity the owner of any such goods, merchandise
or property form any risk, loss or damage, Such agreement or engagement shall be
deemed to be .i conflict for sea-insurance;
(21) Power-of-attorney includes any instrument (not chargeable with a fee under
the law relating to court-fees for the time being in force) empowering a specified
person to act for and in the name of the person executing it;
(22) Promissory note means a promissory note, is (refined by the Negotiable
Instruments Act, 1881;
It also includes a note promising the payment of any sum of money out of any
particular fund which may or may not be available, or upon any condition or
contingency which may or may not be performed or happen;
(23) Receipt includes any not, memorandum or writing(a) Whereby any money, or any bill of exchange, cheque or promissory note is
acknowledged to have been received; or
(b) Whereby any other movable property is acknowledged to have been received in
satisfaction of a debt, or

(c) Whereby any debt or demand, or any part of a debt or demand, or any part of a
debt or demand, is acknowledged to have been satisfied or discharged or
(d) Which signifies or imports any such acknowledgement.
And whether the same is or is not signed with the name of any person;
(24) Settlement means any non-testamentary disposition, in writing, or movable
or immovable property made(a) In consideration of marriage, (b) For the purpose of distributing property of the
settlor among his family or those for whom he desires to provide, or for the purpose
providing for some person dependent oil him, or
(c) For any religious or charitable purpose; and includes all agreement in writing to
make such a disposition and, where any such disposition has not been made in
writing, any instrument recording, whether by way of declaration or declaration of
trust or otherwise, the terms of any such disposition;
(25) Soldier includes any person below the rank of noncommissioned officer who
is enrolled under the11[Indian Army Act, 1911].
(26) [Omitted].

1. Now Army Act l950.


Section 3. Instruments chargeable with duty
Subject to the provisions of this Act and the exemptions contained in Schedule I, the
following instruments shall be chargeable with duty of the amount incidated in that
Schedule as the proper duty therefore, respectively that is to say(a) Every instrument mentioned in that Schedule which, not having been previously
executed by any person, is executed in India oil or after the first day of July. 1899;
(b) Every bill of exchange payable otherwise than oil demand or promissory note
drawn or made out of India on or after that day and accepted or paid or presented
for acceptance or payment, or endorsed, transferred or otherwise negotiated, in
India; and
(c) Every instrument (other than a bill of exchange or promissory note) mentioned in
that Schedule, which, not having been previously executed by any person, is
executed out of India oil or after that day relates to ally property situate, or to any
matter or thing done or to be done, in India and is received in India.
Provided that on duty shall be chargeable in respect of-

(1) Any instrument executed by, or oil behalf of, or in favour of, the Government in
cases where, but for this exemption, the Government Would be liable to pay the
duty chargeable in respect of such instrument;
(2) Any instrument for the sale, transfer or other disposition either absolutely or by
way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or
property of or in any ship or vessel registered under the Merchant Shipping Act,
1894, or under Act 19 of 1938, or the Indian Registration of Ships Act. 1841, as
amended by subsequent acts.
1

[(3) any instrument executed, by, or, on behalf of, or, in favour of, the Developer,
or Unit or in connection with the carrying out of purposes of the Special Economic
Zone.
Explanation.-For the purposes of this clause, the expressions Developer, Special
Economic Zone and Unit shall have meanings respectively assigned to them in
clause (g), (za) and (zc) of Section 2 of the Special Economic Zones Act, 2005.]

1. Inserted by Act No. 28 of 2005 w.e.f. 23-6-2005.


Section 3 A. Omitted by Act 13 of 1973
[Omitted by Act 13 of 1973]
Section 4. Several instruments used in single transaction of sale mortgage
or settlement
(1) Where, in the case of any sale, mortgage or settlement, several instruments are
employed for completing the transaction, the principal instrument only shall be
chargeable with the duty prescribed in Schedule I, for the conveyance, mortgage or
settlement, and each of the other instruments shall be chargeable with a duty of
one rupee instead of the duty (if any) prescribed for it in that Schedule. (2) The
parties may determine for themselves which of the instrument so employed shall,
for the purpose of sub-section (1), be deemed to be the principal instrument:
Provided that the duty chargeable on the instrument so determined shall be the
highest duty, which would be chargeable in respect of any of the said instruments
employed.
Section 5. Instruments relating to several distinct matters
Any instrument comprising or relating to several distinct matters shall be
chargeable with the aggregate amount of the duties with which separate
instruments, each comprising or relating to one of such matters, would be
chargeable under this Act.

Section 6. Instruments coming within several descriptions in Schedule I


Subject to the provisions of the last preceding section, an instrument so framed as
to come within two or more of the descriptions in Schedule I, shall, where the duties
chargeable thereunder are different, be chargeable only with the highest of such
duties:
Provided that nothing in this Act contained shall render chargeable with duty
exceeding one rupee a counterpart or duplicate of any instrument chargeable with
duty and in respect of which the proper duty has been paid.
Section 7. Policies of sea-insurance
Policies of sea-insurance. 1 [* * * *]. (1) Where any sea-insurance is made for or
upon a voyage and also for time, or to extend to or cover any time beyond thirty
days after the ship shall have arrived at her destination and been there moored at
anchor, the policy shall be charged with duty as a policy for or upon a voyage, and
also with duty as a policy for time.

1. Sub-sections (1), (2) and (3) rep by Act No. 11 of 1963.


Section 8. Bonds, debentures or other securities issued on loans under Act
11 of 1879
(1) Notwithstanding anything in this Act, any local authority raising a loan under the
provisions of the Local Authorities Loan Act 1879, or of any other law for the tic
being in force, by the issue of bonds, debentures or other securities, shall, in respect
of such loan, by chargeable with a duty of one per centum on the total amount of
the bonds, debentures or other securities issued by it, and such bonds, debentures
or other securities need not be stamped and shall not be chargeable with any
further duty on renewal, consolidation, sub-division or otherwise.
(2) The provisions of subsection (1) exempting certain bonds, debentures or other
securities from being stamped and from being chargeable with certain further duty
shall apply to the bonds, debentures or other securities of all outstanding loans of
the kind mentioned therein, and all such bonds, debentures or other securities shall
be valid, whether the same are stamped or not:
Provided that nothing herein contained shall exempt the local authority, which has
issued such bonds, debentures or other securities from the duty chargeable in
respect thereof prior to the twenty-sixth day of March 1978, when such duty has not
already been paid or remitted by order issued by the Central Government.
(3) In the case of wilful neglect to pay the duty required by this section, the local
authority shall be liable to forfeit to the Government a sum equal to ten per centum

upon the amount of duty payable, and a like penalty for every month after the first
month during which the neglect continues.
Section 9. Power to reduce, remit or compound duties
(1) The Government may, by rule or order published in the Official Gazette,(a) Reduce or remit, whether prospectively or retrospectively, in the whole or any
part of the territories under its administration, the duties with which any
instruments or any particular class or instruments, or any of the instruments
belonging to such class, or any instruments when executed by or in frivoler of any
particular class of persons, by or in favour of any members of such class, are
chargeable, and
(b) Provide for the composition or consolidation of duties in the case of issues by
any incorporated company or other body corporate 1[or of transfers (where there is
a single transferee, whether incorporated or not)]
(2) In this section, the expression the Government means,
(a) In relation to stamp-duty in respect of bills of exchange, cheques, promissory
notes, bills of lading, letters of credit, policies of insurance, transfer of shares,
debentures, proxies and receipts, and in relation to any other stamp-duty
chargeable under this Act and falling within entry 96 of List I in the Seventh
Schedule to the Constitution, the Central Government;
(b) Save as aforesaid, the State Government.

1. Ins. By Act No.32 of l994.


B. Of Stamps and the mode of using them
Section 10. Duties how to be paid
(1) Except as otherwise expressly provided ill this Act, all duties with which any
instruments are chargeable shall be paid, and such payment shall be indicated oil
such instruments by means of stamps(a) According to the provisions herein contained; or
(b) When no such provision is applicable thereto, as the State Government may be
rule direct.
(2) The rules made under subsection (1) may, among other matters, regulate,
(a) In the case of each kind of instrument the description of stamps, which may be
used;

(b) In the case of instruments stamped with impressed stamps-the number of


stamps, which may be used;
(c) In the case of bills of exchange or promissory notes the size of the paper oil
which they are written.
Section 11. Use of adhesive stamps
The following instrument may be stamped with adhesive stamps, namely:
(a) Instruments chargeable 1[with a duty not exceeding tell naye paise], except
parts of bills of exchange payable otherwise than oil demand and drawn in sets;
(b) Bills of exchange and promissory notes drawn or made out of India;
(c) Entry as all advocate, vakil or attorney on the roll of a High Court;
(d) Notarial acts; and
(e) Transfers by endorsement of shares in any incorporated company or other body
corporate.

1. Subs. by Act No. 19 of 1958, Section 2, for With the duty of one anna
of half an anna.
Section 12. Cancellation of adhesive stamps
(1)
(a) Whoever affixes any adhesive stamp to any instrument chargeable with duty
which has been executed by any person shall, when affixing such stamp, cancel the
same so that it cannot be used again; and
(b) Whoever executes any instrument oil any paper bearing all adhesive stamp
shall, at the time of execution, unless such stamp has been already cancelled in
annular aforesaid, cancel the same so that it cannot be used; again.
(2) Any instrument bearing all adhesive stamps, which has not been cancelled so
that it cannot be used again, shall, so far as such stamp is concerned, be deemed to
be unstamped. (3) The person required by subsection (1) to cancel all adhesive
stamp may cancel it by writing on or across the stamp his name or initials or the
name or initials of his firm with the true date of his so writing, or in any other
effectual manner.
Section 13. Instruments stamped with impressed stamps how to be
written

Every instrument written upon paper stamped with all impressed stamp shall be
written in such manner that the stamp may appear oil the face of the instrument
and cannot be used for or applied to any other instrument.
Section 14. Only one instrument to be on same stamp
No second instrument chargeable with duty shall be written upon a piece of
stamped paper upon which an instrument chargeable with duty has already been
written:
Provided that nothing in this section shall prevent any endorsement which is duly
stamped or is not chargeable with duty being made upon any instrument for the
purpose of transferring any right created or evidenced thereby, or of acknowledging
the receipt of any money or goods the payment or delivery of which is secured
thereby.
Section 15. Instrument written contrary to Section 13 or 14 deemed
unstamped
Every instrument written in contravention of Section 13 or Section 14 shall be
deemed to be unstamped.
Section 16. Denoting duty
Where the duty with which iii instrument is chargeable, or its exemption from duty,
depends in any manner upon the duty actually paid in respect of both the
instruments, be denoted upon such first mentioned instrument by application is
made in writing to the Collector for that purpose, and oil production of both the
instruments, be denoted upon such first mentioned instrument by endorsement
under the hand of the Collector or in such other manner (if any) as the State
Government may be rule prescribe.
C. Of the time of stamping instrument
Section 17. Instruments executed in India
All instruments chargeable with duty and executed by any person in India shall be
stamped before or at the time of execution.
Section 18. Instruments other than bills and notes executed out of India
(1) Every instrument chargeable with duty executed only out of India and not being
a bill of exchange or promissory note, may be stamped within three months after it
has been first received in India.
(2) Where an such instrument cannot, with reference to the description of stamp
prescribed therefor, be duly stamped by a private person, it may be taken within
the said period of three months to the Collector, who shall stamp the same, in such

manner as the State Government may by rule prescribe, with a stamp of such value
as the person so taking such instrument may require and pay for.
Section 19. Bills and notes drawn out of India
The first holder in India of any bill of exchange payable otherwise than on demand,
or promissory note drawn or made out of India shall, before he presents the same
for acceptance or payment, or endorses, transfers or otherwise negotiates the same
in India, affix thereto the proper stamp and cancer the same:
Provided that(a) If, at the Lime any such bill of exchange or note comes into the hands of any
holder thereof in India, the proper adhesive stamp is affixed thereto and cancelled
in manner prescribed by Section 12 and such holder has no reason to believe that
such stamp was affixed or cancelled otherwise than by the person and at the time
required by this Act, such stamp shall, so far as relates to such holder, by deemed
to have been duly affixed and cancelled;
(b) Nothing contained in this proviso shall relieve any person from any penalty
incurred by him for omitting to affix or cancer a stamp.
D. Of Valuations for duty
Section 20. Conversion of amount expressed in foreign currencies
(1) Where an instrument is chargeable with ad valorem duty in respect of any
money expressed in any currency other than that of India such duty shall be
calculated on the value of such money in the currency of India according to the
current rate of exchange oil the day of the date of the instrument.
(2) The Central Government may, from time to time, by notification in the official
Gazette, prescribe a rate of exchange for the conversion of British or any foreign
currency into the currency of India for the purposes of calculating stamp-duty, and
such rate shall be deemed to be the current rate for the purposes of subsection (1).
Section 21. Stock and marketable securities how to be valued
Where an instrument is chargeable with ad valorem duty in respect of any stock or
of any marketable or other security, such duty shall be calculated on the value of
the date of the instrument.
Section 22. Effect of statement of rate of exchange or average price
Where an instrument contains a statement of current rate of exchange, or average
price, as the case may require, and is stamped in accordance with such statement,
it shall, so far as regards the subject-matter of such statement, be presumed, until
the contrary is proved, to be duly stamped.

Section 23. Instruments reserving interest


Where interest is expressly made payable by the terms of an instrument, such
instrument shall not be chargeable with duty higher than that which it would have
been chargeable had not mention of interest been made therein.
Section 23 A. Certain instruments connected with mortgages of
marketable securities to be chargeable as agreements
(1) Where an instrument (not being a promissory note or bill of exchange)(a) Is given upon the occasion of the deposit of any marketable security by way of
security for money advanced or to be advanced by way of loan, or for ail existing or
future debt, or
(b) Makes redeemable or qualifies a duly stamped transfer, intended as a security,
of any marketable security,
It shall be chargeable with duty as if it were ail agreement or memorandum of an
agreement chargeable with duty under Article No. 5(c) of Schedule I.
(2) A release or discharge of any such instrument shall only be chargeable with the
like duty.
Section 24. How transfer in consideration of debt, or subject to future
payment, etc. to be charged
Where any property is transferred to any person in consideration, wholly or in part,
of any debt due to him, or subject either certainly or contingently to the payment or
transfer of any money or stock, whether being or constituting a charge or
encumbrance upon the property or not, such debt, money or stock is to be deemed
to whole or part, as the case may be, of the consideration in respect whereof the
transfer is chargeable with ad valorem duty: Provided that nothing in this section
shall apply to any such certificate of sale as is mentioned in Article No. 18 of
Schedule I.
Explanation. -In the case of a sale of property subject to a mortgage or other
encumbrance, any unpaid mortgage money or money charged, together with the
interest (if any) due on the same, small be deemed to be part of the consideration
for the sale:
Provided that, where property, subject to a mortgage is transferred to the
mortgagee he shall be entitled to deduct from the duty payable on the transfer the
amount of any duty already paid in respect of the mortgage.
Illustrations

(1) A owes B Rs. 1,000. A sells a property to B, the consideration being Rs. 500 and
the release of the previous debt of Rs. 1,000. Stamp duty is payable on Rs. 1,500.
(2) A sells property to B for Rs. 500 which is subject to a mortgage C for Rs. 1,000
and unpaid interest Rs. 200. Stamp-duty is payable oil Rs. 1,700.
(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5,000. B afterwards
buys the house from A. Stamp-duty is payable on Rs. 10,000 less the amount of
stamp-duty already paid for the mortgage
Section 25. Valuation in case of annuity etc
Where all instrument is executed to secure the, payment of an annuity or other sum
payable periodically, or where the consideration for a conveyance is an annuity or
other sum payable periodically, the amount secured by such instrument or the
consideration for such conveyance, as the case may be, shall, for the purposes of
this Act be deemed to be.
(a) Where the sum is payable for a definite period so that the total amount to be
paid can be previously ascertained such total amount;
(b) Where the sum is payable in perpetuity or for an indefinite time not terminable
with any life in being at the date of such instrument or conveyance the total amount
which, according to the terms of such instrument or conveyance, will or may be
payable during the period of twenty years calculated from the date on which the
first payment becomes due; and
(c) Where the sum is payable for all indefinite time terminable With any life in being
at the date of such instrument or conveyance the maximum amount which will or
may be payable as aforesaid during the period of twelve years calculated from the
date on which the first payment becomes due.
Section 26. Stamp where value of subject matter is indeterminate
Where the amount or value of the subject- matter of any instrument chargeable
with ad valorem duty cannot be, or (in the case of an instrument executed before
the commencement of this Act) could not have been, ascertained at the date of its
execution or first execution, nothing shall be climbable under such instrument more
than the highest amount of value for which if stated in an instrument of the same
description, the stamp actually used would, at the date of such execution, have
been sufficient:
Provided that, in the case of the lease of a mine in which royalty or a share of the
produce is received as the rent or part of the rent, it shall be sufficient to have
estimated such royalty or the value of such share, for the purpose of stamp duty,

(a) When the lease has been granted by or on behalf of the Government, at such
amount or value as the Collector may, having regard to all the circumstances of the
case, have estimated as likely to be payable by way of royalty or share to the
Government under the lease, or
(b) When the lease has been granted by any other person, at twenty thousand
rupees a year,
And the whole amount of such royalty or share, whatever it may be, shall be
claimable under such lease: Provided also that where proceedings have been taken
in respect of an instrument under Section 31 or 41, the amount certified by the
Collector shall be deemed to be the stamp actually used at the date of execution.
Section 27. Facts affecting duty to be set forth in instrument
The consideration (if any) and all other facts and circumstances affecting the
chargeability of any instrument with duty, or the amount of the duty with which it is
chargeable, shall be fully and truly set forth therein.
Section 28. Direction as to duty in case of certain conveyances
(1) When any property has been contracted to be sold for one consideration for the
whole, and is conveyed to the purchaser in separate parts by different instruments,
the consideration shall be apportioned in such manner as the parties think fit,
provided that a distinct consideration for each separate part is set forth in the
conveyance relating thereto, and such conveyance shall be chargeable with ad
valorem duty in respect of such distinct consideration.
(2) Where property contracted to be purchased for one consideration for the whole,
by two or more persons jointly, or by any person for himself and others, or wholly
for others, is conveyed in parts by separate instruments to the persons by or for
whom the same was purchased, for distinct parts of the consideration, the
conveyance of each separate part shall be chargeable with ad valorem duty in
respect of the distinct part of the consideration therein specified
(3) Where a person, having contracted for the purchase of any property but not
having, obtained a conveyance thereof, contracts to sell the same to any other
person and the property is in consequence conveyed immediately to the subpurchaser, the conveyance shall be chargeable with ad valorem duty in respect of
the consideration for the sale by the original purchaser to the sub-purchaser.
(4) Where a person, having contracted for the purchase of any property but not
having obtained a conveyance thereof, contracts to sell the whole, or any part
thereof, to any other person or persons and the property is in consequence
conveyed by the original seller to different persons in parts, the conveyance of each
part sold to a sub-purchaser shall be chargeable with ad valorem duty in respect
only of the consideration paid by such sub-purchaser, without regard to the amount

or value of the original consideration, and the conveyance of the residue (if any) of
such property to the original purchaser shall be chargeable with ad valorem duty in
respect only of the excess of the original consideration over the aggregate of the
considerations paid by the sub-purchasers:
Provided that the duty on such last-mentioned conveyance shall in no case be less
than one rupee.
(5) Where a sub-purchaser takes an actual conveyance of the interest of the person
immediately selling to him, which is chargeable with ad valorem duty in respect of
the consideration paid by him and is duly stamped accordingly, any conveyance to
be afterwards made to him of the same property by the original seller shall be
chargeable with a duty equal to that which would be chargeable on a conveyance
for the consideration obtained by such original seller, or, where such duty would
exceed five rupees, with a duty of five rupees.
E. -Duty by whom payable
Section 29. Duties by whom payable
In the absence of an agreement to the contrary, the expense of providing the proper
stamp shall be borne(a) In the case of any instrument described in any of the following Articles of
Schedule I, namely:
No. 2. (Administration Bonds),
No. 6. (Agreement relating to Deposit of Title deeds, Pawn or Pledge),
No. 13. (Bill of Exchange),
No. 15. (Bonds),
No. 16. (Bottomry Bond),
No. 26. (Customs Bond),
No. 27. (Debenture),
No. 32. (Further Charge),
No. 34. (Indemnity-bond),
No. 40. (Mortgage-deed),
No. 49. (Promissory-note),
No. 55. (Release),

No. 56. (Respondentia Bond),


No. 57. (Security Bond or Mortgage-deed).
No. 58. (Settlement).
No. 62 (a). (Transfer of shares in an incorporated company or other body coroprate),
No. 62.(b) (Transfer of debentures, being marketable securities, whether the
debenture is liable to duty or not, except debentures provided for by Section 8),
No. 62 (c). (Transfer of any interest secured by a bond, mortgage-deed or policy of
insurance),
By the person drawing, making or executing such instrument;
(b) In the case of a policy of insurance other than fire-insurance-by the person
effecting the insurance;
(bb) In the case of a policy of t7ire-insurince-by the person issuing policy;
(c) In the case of a conveyance (including a reconveyance of mortgaged property)
by the grantee in the case of a lease or agreement to lease-by the lessee or
intended lessee;
(d) In the case of a counterpart of a lease-by the lessor;
(e) In the case of an instrument of exchange by the parties in equal shares;
(f) In the case of a certificate of sale-by the purchaser of the property to which such
certificate relates; and
(g) In the case of an instrument of partition by the parties thereto in proportion to
their respective shares in the whole property partitioned, or, when the partition is
made in execution of an order passed by a Revenue-authority or Civil Court or
arbitrator, in such proportion as such proportion as such authority, Court or
arbitrator directs.
Section 30. Obligation to give receipt in certain cases
Any person receiving any money; exceeding twenty rupees in amount, or any bill of
exchange, cheque or promissory note for an amount exceeding twenty rupees, or
receiving in satisfaction or part satisfaction of a debt any movable property
exceeding twenty rupees in value, shall, on demand by the person paying or
delivering such money, bill, cheque, note or property, give a duly stamped receipt
for the same.
Any person receiving or taking credit for any premium or consideration for any
renewal of any contract of fire-insurance, shall, within one month after receiving or

taking credit for such premium or consideration, give a duly stamped receipt for the
same.
Section 31. Adjudication as to proper stamp
(1) When any instrument, whether executed or not and whether previously stamped
or not, is brought to the Collector, and the person bringing it applies to have the
opinion of that officer as to the duty (if any) with which it is chargeable, and pays a
fee of such amount (not exceeding five rupees and not less than 1[fifty naye paise]
as the Collector may in each case direct, the Collector shall determine the duty (if
any) with which, in his judgment the instrument is chargeable.
(2) For this purpose the Collector may require to be furnished with an abstract of the
instrument, and also with such affidavit or other evidence as he may deem
necessary to prove that all the facts and circumstances affecting the chargeablity of
the instrument with duty, or the amount of the duty with which it is chargeable, are
fully and truly set forth therein, and may refuse to proceed upon any such
application until such abstract and evidence have been furnished accordingly:
Provided that(a) No evidence furnished in pursuance of this section shall be used against any
person in any civil proceedings except in an enquiry as to the duty with which the
instrument to which it relates is chargeable; and
(b) Every person by whom any such evidence is furnished, shall, on payment of the
full duty with which the instrument to which it relates, is chargeable, be relieved
from any penalty which he may have incurred under this Act by reason of the
omission to state truly in such instrument any of the facts or circumstances
aforesaid.

1. Subs. by Act No. 19 of 1958, for eight annas.


Section 32. Certificate by Collector
(1) When an instrument brought to the Collector under Section 31 is, in his opinion,
one of a description chargeable with duty, and(a) The Collector determines that it is already fully stamped, or
(b) The duty determined by the Collector under Section 31, or such a slim as, with
the duty already paid in respect of the instrument, is equal to the duty so
determined, has been paid,
The Collector shall certify by endorsement on such instrument that the full duty
(stating the amount) with which it is chargeable has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the Collector
shall certify in manner aforesaid that such instrument is not to so chargeable.
(3) Any instrument upon which an endorsement has been made under this section,
shall be deemed to be duly stamped or not chargeable with duty, as the case may
be: And, if chargeable with duty, shall be receivable in evidence or otherwise, and
may be acted upon and registered as if it had been originally duly stamped:
Provided that nothing in this section shall authorise the Collector to endorse(a) Any instrument executed or first executed in India and brought to him after the
expiration of one month from the date of its execution or first execution, as the case
may be;
(b) Any instrument executed or first executed out of India and brought to him after
the expiration of three months after it has been first received in India: or
(c) Any instrument chargeable 1[with a duty not exceeding ten naye paise], or any
bill of exchange or promissory note, when brought to him, after the drawing or
execution thereof, on paper not duly stamped.

1. Subs. by Act No. 19 of 1958, for with the duty of one anna or half an
anna.
Section 33. Examination and impounding of instruments
(1) Every person having by law or consent of parties authority to receive evidence,
and every person in charge of a public office, except an officer of police, before
whom any instrument chargeable, in his opinion, with duty, is produced or comes in
the performance in his functions shall, if it appears to him that such instrument is
not duly stamped, impound the same.
(2) For that purpose every such person shall examine every instrument so
chargeable and so produced or coming before him, in order to ascertain whether it
is stamped with a stamp of the value and description required by the law in force in
India when such instrument was executed or first executed:
Provided that(a) Nothing herein contained shall be deemed to require any Magistrate or Judge of
a Criminal Court to examine or impound, if he does not think fit so to do, any
instrument coming before him in the course of any proceeding other than a
proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure,
1898;

(b) In the case of a Judge of a High Court, the duty of examining and impounding
any instrument under this section may be delegated to such officer as the Court
appoints in this behalf.
(3) For the purposes of this section, in cases of doubt,
(a) The State Government may determine what offices shall be deemed to be public
offices; and
(b) The State Government may determine who shall be deemed to be persons in
charge of public offices.
Section 34. Special provision as to unstamped receipts
Where any receipt chargeable 1[With a duty not exceeding ten naye paise] is
tendered to or produced before any officer unstamped in the course of the audit of
any public account, such officer may in his discretion instead of impounding the
instrument, require a duly stamped receipt to be substitutes therefor.

1. Subs. by Act No. 19 of 1958, for with duty of one anna.


Section 35. Instruments not duly stamped inadmissible in evidence, etc
No instrument chargeable with duty shall be admitted in evidence for any purpose
by any person having by law or consent of parties authority to receive evidence, or
shall be acted upon, registered or authenticated by any such person or by any
public officer, unless such instrument is duly stamped:
Provided that(a) Any such instrument not being an instrument chargeable 1[with a duty not
exceeding ten naye paise] only, or a bill of exchange or promissory note, shall,
subject to all just exceptions, be admitted in evidence on payment of the duty with
which the same is chargeable or, in the case of an instrument insufficiently
stamped, of the amount required to make up such duty, together with a penalty of
five rupees, or, when ten times the amount of the proper duty or deficient portion
thereof exceeds five rupees, of a sum equal to ten times such duty or portion;
(b) Where any person from whom a stamped receipt could have been demanded,
has given an unstamped receipt and such receipt, if stamped, would be admissible
in evidence against him, then such receipt shall be admitted in evidence against
him, then such receipt shall be admitted in evidence against him on payment of a
penalty of one rupee by the person tendering it;

(c) Where a contract or agreement of any kind is effected by correspondence


consisting of two or more letters and any one of the letters bears the proper stamp,
the contract or agreement shall be deemed to be duly stamped;
(d) Nothing herein contained shall prevent the admission of any instrument in
evidence in any proceeding in a Criminal Court, other than a proceeding under
Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898;
(e) Nothing herein contained shall prevent the admission of any instrument in any
Court when such instrument has been executed by or on behalf of the Government
or where it bears the certificate of the Collector as provided by Section 32 or any
other provision of this Act.

1. Subs. by Act No. 19 of 1958 for with a duty of one anna or half an
anna.
Section 36. Admission of instrument where not to be questioned
Where an instrument has been admitted in evidence, such admission shall not,
except as provided in Section 61, be called in question at any stage of the same suit
or proceeding on the ground that the instrument has not been duly stamped.
Section 37. Admission of improperly stamped instruments
The State Government may make rules providing that, where an instrument bears a
stamp of sufficient amount but of improper description, it may, on payment of the
duty with which the same is chargeable be certified to be duly stamped, and any
instrument so certified shall then be deemed to have been duly stamped as from
the date of its execution.
Section 38. Instruments impounded how dealt with
(1) Where the person impounding all instrument under Section 33 has by law or
consent of parties authority to receive evidence and admits, such instrument in
evidence upon payment of a penalty as provided by Section 35 or of duty as
provided by Section 37, he shall send to the Collector an authenticated copy of such
instrument, together with a certificate in writing, stating the amount of duty and
penalty levied in respect thereof, and shall send such amount to the Collector, or to
such person as he may appoint in this behalf.
(2) In every other case, the person so impounding an instrument shall send it in
original to the Collector.
Section 39. Collectors power to refund penalty paid under Section 38,
sub-section (1)

(1) When a copy of an instrument is sent to the Collector under Section 38,
subsection (1), he may, if he thinks fit refund any portion of the penalty in excess of
five rupees which has been paid in respect of such instrument.
(2) When such instrument has been impounded only because it has been written in
contravention of Section 13 or Section 14, the Collector may refund the whole
penalty so paid.
Section 40. Collectors power to stamp instruments impounded
(1) When the Collector impounds any instrument under Section 33, or receives any
instrument sent to him under Section 38; sub-section (2), not being an instrument
chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or
promissory note, he shall adopt the following procedure:
(a) If he is of opinion that such instrument is duly stamped, or is not chargeable with
duty, he shall certify by endorsement thereon that it is duly stamped, or that it is
not so chargeable, as the case may be;
(b) If he is of opinion that such instrument is chargeable with duty and is not duly
stamped, he shall require the payment of the proper duty or the amount required to
make up the same, together with a penalty of the five rupees; or, if he thinks fit, an
amount not exceeding ten times the amount of the proper duty or of the deficient
portion thereof, whether such amount exceeds or falls short of five rupees:
Provided that, when such instrument has been impounded only because it has been
written in contravention of Section 13 or Section 14; the Collector may, if he thinks
fit, remit the whole penalty prescribed by this section.
(2) Every certificate under clause (a) of sub-section (1) shall, for the purposes of this
Act, be conclusive evidence of the matters stated therein.
(3) Where an instrument has been sent to the Collector under Section 38,
subsection (2), the Collector shall, when he has dealt with it as provided by the
section return it to the impounding officer.

1. Subs. by Act No. 9 of 1958 for with a duty of one anna or half an
anna.
Section 41. Instruments in duly stamped by accident
If any instrument chargeable with duty and not duly stamped, not being an
instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of
exchange or promissory note, is produced by any person of his own motion before
the Collector within one year from the date of its execution or first execution, and
such person brings to the notice of the Collector the fact that such instrument is not

duly stamped and offers to pay the Collector the amount of the proper duty, or the
amount required to make up the same, and the Collector is satisfied that the
omission to duly stamp such instrument has been occasioned by accident, mistake
or urgent necessity, he may, instead of proceeding under Sections 33 and 40,
receive such amount and proceed as next hereinafter prescribed.

1. Subs. by Act No. 9 of 1958 for with a duty of one anna or half an
anna.
Section 42. Endorsement of instruments in which duty has been paid
under Sections 35, 40 or 41
(1) When the duty and penalty (if any), leviable in respect of any instrument have
been paid under Section 35, Section 40 or Section 41, the person admitting such
instrument in evidence or the Collector, as the case may be, shall certify by
endorsement thereon that the proper duty or, as the case may be, the proper duty
and penalty (stating the amount of each) have been levied in respect thereof, and
the name and residence of the person paying them.
(2) Every instrument so endorsed shall thereupon be admissible in evidence, and
may be registered and acted upon and authenticated as if it had been duly
stamped, and shall be delivered on his application in this behalf to the person from
whose possession it came into the hands of the officer impounding it, or as such
person may direct:
Provided that(a) No instrument which has been admitted in evidence upon payment of duty and a
penalty under Section 35, shall be so delivered before the expiration of one month
from the date of such impounding, or if the Collector has certified that its further
detention is necessary and has not cancelled such certificate;
(b) Nothing in this section shall affect the 1[Code of Civil Procedure, Section 144
clause 3.]

1. Now see relevant provisions in Code of Civil Procedure 1908.


Section 43. Prosecution for offence against Stamp-law
The taking of proceedings or the payment of a penalty under this Chapter in respect
of any instrument shall not bar the prosecution of any person who appears to have
committed all offence against the Stamp-law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument
in respect of which such a penalty has been paid, unless it appears to the Collector
that the offence was committed with an intention of evading payment of the proper
duty.
Section 44. Persons paying duty or penalty may recover it in certain cases
(1) When any duty or penalty has been paid under Section 35, Section 37, Section
40 or Section 41, by any person in respect of an instrument, and, by agreement or
under the provisions of Section 29 or any other enactment in force at the time such
instrument was executed, some other person was bound to bear the expense of
providing the proper stamp for such instrument, the first-mentioned person shall be
entitled to recover from such other person the amount of the duty or penalty so
paid.
(2) For the purpose of such recovery any certificate granted ill respect of such
instrument under this Act shall be conclusive evidence of the matters therein
certified. (3) Such amount may, if the Court thinks fit, be included in any order as to
costs in any suit or proceeding to which such persons are parties and in which such
instrument has been tendered in evidence, If the Court does not include the amount
ill such order no further proceedings for the recovery of the amount shall be
maintainable.
Section 45. Power to Revenue authority to refund penalty or excise duty in
certain cases
(1) Where any penalty is paid under Section 35 or Section 40, the Chief Controlling
Revenue-authority may, upon application in writing made within one year from the
date of the payment, refund such penalty wholly or in part.
(2) Where, in the opinion of the Chief Controlling Revenue authority, stamp-duty in
excess of that which is legally chargeable has been charged and paid under Section
35 or Section 40, such authority may, upon application in writing made within three
months of the order charging the same, refund the excess.
Section 46. Non-liability for loss of instruments sent under Section 38
(1) If any instrument sent to the Collector under Section, 38, subsection (2) is lost,
destroyed or damaged during transmission, the person sending the same shall not
be liable for Such loss destruction or damage. (2) When any instrument is about to
be so sent, the person from whose possession it came into the hands of the person
impounding the same, may require a copy thereof to be made at the expense of
such first-mentioned person and authenticated by the person impounding such
instrument.
Section 47. Power of payer to stamp bills and promissory notes received
by him unstamped

When any bill of exchange or promissory note chargeable 1[with a duty not
exceeding ten naye paise] is presented for payment unstamped, the person to
whom it is so presented, may affix thereto the necessary adhesive stamp, and, upon
cancelling the same in manner hereinbefore provided, may pay the sum payable
upon such bill or note, one may change the duty against the person who ought to
have paid the same, or deduct it from the, sum payable as aforesaid, and such bill
or note shall, so far as respects the duty, be deemed good and valid:
Provided that nothing herein contained shall relieve any person from any penalty or
proceeding to which he may be liable in relation to such bill or note.

1. Subs. by Act No. 19 of 1958, for with the duty of one anna.
Section 48. Recovery of duties and penalties
All duties, penalties, and other sums required to be paid under this Chapter may be
recovered by the Collector by distress and sale of the movable property of the
person from whom the same are due, or by any other process for the time being in
force for the recovery of arrears of land-revenue.
Section 49. Allowance for spoiled stamps
Subject to such rules as may be made by the State Government as to the evidence
to be required or, the enquiry to be made, the Collector may, on application made
with the period prescribed in Section 50, and if fie is satisfied as to the facts, make
allowance for impressed stamps spoiled in the cases herein after mentioned,
namely:
(a) The stamp on any paper inadvertently and undersignedly spoiled, obliterated or
by error in writing or any other means rendered unfit for the purpose intended
before any instrument written thereon is executed by any person;
(b) The stamp on any document, which is written out wholly or in part, but Which is
not signed or executed by any party thereto;
(c) In the case of bills of exchange payable otherwise than on demand or promissory
notes(1) The stamp on any such bill of exchange signed by or on behalf of the drawer
which has not been accepted or made use of in any manner whatever or delivered
out of his hands for any purpose other than by way of tender for acceptance.
Provided that the paper on which any such stamp is impressed, does not bear any
signature intended as or for the acceptance of any bill of exchange to be afterwards
written thereon;

(2) The stamp on any promissory note signed by or on behalf of the maker, which
has not been made use of in any manner whatever or delivered out of his hands;
(3) The stamp used or intended to be used for any such bill of exchange or
promissory note signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange may have been presented for acceptance or accepted or endorsed,
or, being a promissory note, may have been delivered to the payee: provided that
another completed and duly stamped bill of exchange or promissory note is
produced identical in every particular, except in the correction of such omission or
error or as aforesaid, with the spoiled bill or note;
(d) The stamp used for an instrument executed by any party thereto which(1) Has been afterwards found to be absolutely void in law from the beginning;
(2) Has been afterwards found unfit, by reason of any error or mistake therein, for
the purpose originally intended;
(3) By reason of the death of any person by whom it is necessary that it should be
executed, without having executed the same, or of the refusal of any such person to
execute the same, cannot be completed so as to effect the intended transaction in
the form proposed;
(4) For want of the execution thereof by some material party, and his inability or
refusal to sign the same, is in fact incomplete and insufficient for the purpose for
which it was intended;
(5) By reason of the refusal of any person to act under the same, or to advance any
money intended to be thereby secured, or by the refusal or non-acceptance of any
office thereby granted, totally fails of the intended purpose;
(6) Become useless in consequence of the transaction intended to be thereby
effected being effected by some other instrument between the same parties and
bearing a stamp of not less value;
(7) Is deficient is value and the transaction intended to the thereby effected has
been effected by some other instrument between the same parties and bearing a
stamp of not less value; (8) Is inadvertently and undesignedly spoiled, and in lieu
whereof another instrument made between the same parties and for the same
purpose is executed and duly stamped:
Provided that, in the case of an executed instrument, no legal proceeding has been
commenced in which the instrument could or would have been given or offered in
evidence and that the instrument is given up to be cancelled.

Explanation. -The certificate of the Collector under Section 32 that the full duty with
which an instrument is chargeable, has been paid is an impressed stamp within the
meaning of this section.
Section 50. Application for relief under section 49 when to he made
The application for relief under Section 49 shall be made within the following
periods, that is to say.
(1) In the cases mentioned in clause (d) (5), with in two months of the date of the
instrument;
(2) In the case of a stamped paper on which no instrument has been executed by
any of the parties thereto, within six months after the stamp has been spoiled;
(3) In the case of a stamped paper in which an instrument has been executed by
any of the parties thereto, within six months after the date of the instrument, or, if it
is not dated, within six months after the execution thereof by the person by whom it
was first or alone executed;
Provided that,
(a) When the spoiled instrument has been for sufficient reasons sent out of India,
the application may be made within six months after it has been received back in
India,
(b) When, from unavoidable circumstances, any instrument for which another
instrument has been substituted, cannot be given up to be cancelled within the
aforesaid period, the application may be made within six-months after the date of
execution of the substituted instrument.
The Indian Stamp Act, 1899
Section 51. Allowance in case of printed forms no longer required by
Corporations
The Chief Controlling Revenue-authority or the collector if empowered by the Chief
Controlling Revenue-authority in this behalf may, without limit of time, make
allowance for stamped papers used for printed forms of instruments, 1[by any
banker or] by any incorporated company or other body corporate, if for any
sufficient reason such forms have ceased to be required by the said 1[banker],
company or body corporate: provided that such authority is satisfied that the duty
in respect of such stamped paper has been duly paid.

1. Ins. by Act No. 5 of 1960.

Section 52. Allowance for misused stamps


(a) When any person has inadvertently used for an instrument chargeable with
duty, a stamp of a description other than that prescribed for such instrument by the
rules made under this Act, or a stamp of greater value than was necessary, or has
inadvertently used any stamp for an instrument Dot chargeable with any duty; or
(b) When any stamp used for all instrument has been inadvertently rendered
useless under Section 15, owing to such instrument having been written in
contravention of the provisions of Section 13,
The Collector may, oil application made within six months after the date of the
instrument, or, if it is not dated, within six months after the execution thereof by the
person by whom it was first or alone executed, and upon the instrument, if
chargeable with duty, being re-stamped with the proper duty, cancel and allow as
spoiled the stamp so misused or rendered useless.
Section 53. Allowance for spoiled or misused stamps how to be made
In any case in which allowance is made for spoiled or misused stamps, the Collector
may give in lieu thereof(a) Other stamps of the same description and value; or
(b) If required and he thinks fit, stamps of any other description to the same amount
in value; or
(c) At his discretion, the same value in money, deducting 1[ten naye paise] for each
rupee or fraction of a rupee.

1. Subs. by Act No. 9 of 1958, for one anna.


Section 54. Allowance for stamps not required for use
When any person is possessed of a stamp or stamps which have not been spoiled or
rendered unfit or useless for the purpose intended, but for which he has no
immediate use, the Collector shall repay to such person the value of such stamp or
stamps in money, deducting 1[ten naye paise] for each rupee or portion of a rupee,
upon such person delivering up the same to be cancelled, and proving to the
Collectors satisfaction(a) That such stamp or stamps were purchased by such person with a bona fide
intention to use them; or
(b) That he has paid the full price thereof, and

(c) That they were so purchased within the period of six months next preceding the
date on which they were so delivered:
Provided that, where the person is a licensed vendor of stamps, the Collector may, if
he thinks fit, make the repayment of the sum actually paid by the vendor without
any such deduction as aforesaid.

1. Subs. by Act No. 9 of 1958, for one anna.


Section 54 A. Allowances for stamps in denominations of annas
Notwithstanding anything contained in Section 54, when any person is possessed of
a stamp or stamps ill any denominations, other than in denominations of annas four
of multiples thereof and such stamp or stamps has or have not been spoiled, the
Collector shall repay to such person the value of such stamp or stamps in money
calculated in accordance with the provisions of sub-section (2) of Section 14 of the
India Coinage Act, 1900, upon such person delivering up, within six months from the
commencement of the Indian Stamp (Amendment) Act, 1958, such stamp or stamps
to the Collector.
1

[54B. Allowances for Refugee Relief Stamps.

Notwithstanding anything contained in Section 54, when any person is possessed of


stamps bearing the inscription Refugee Relief (being stamps issued in pursuance
of Section 3A before its emission) and such stamps have not been spoiled, the
Collector shall, upon such person delivering up, within six month, from the
commencement of the Refugee Relief Taxes (Abolition) Act, 1973, such stamps to
the Collector, refund to such person the value of such stamps in money or give in
lieu thereof other stamps of the same value:
Provided that the State Government may, with it view to facilitating expeditious
disposal of claims for such refunds, specify, in such manner as it deems fit, any
other procedure which may also be followed for claiming such refund.]

1. Ins, by Act No. 13 of 1973.


Section 55. Allowance on renewal of certain debentures
When any duly stamped debenture is renewed by the issue of a new debenture in
the same terms, the Collector shall, upon application made within one month, repay
to the person issuing such debenture, the value of the stamp on the original or on
the new debenture, whichever shall be less:

Provided that the original debenture is produced before the Collector and cancelled
by him in such manner as the State Government may direct.
Explanation. -A debenture shall be deemed to be renewed in the same terms within
the meaning of this section notwithstanding the following charges:
(a) The issue of two or more debentures in place of one original debenture, the total
amount secured being the same;
(b) The issue of one debenture in place of two or more original debentures, the total
amount secured being the same;
(c) The substitution of the name of the holder at the time of renewal for the flame of
the original holder; and
(d) The alteration of the rate of interest or the dates of payment thereof.
Section 56. Control have, and statement of case to, Chief Controlling
Revenue-authority
(1) The power exercisable by a Collector under Chapter IV and Chapter V and under
clause (a) of the first proviso to Section 26 shall in all cases be subject to the control
of the Chief Controlling Revenue-authority.
(2) If any Collector, acting under Section 31, Section 40 or Section 41, feels doubt as
to the amount of duty with which any instrument is chargeable, he may draw up a
Statement of the case, and refer it, with his own opinion thereon, for the decision of
the Chief Controlling Revenue-authority.
(3) Such authority shall consider the case and a copy of its decision to the Collector
who shall proceed to assess and charge the duty (if any) in conformity with such
decision.
Section 57. Statement of case by Chief Controlling Revenue-authority to
High Court
(1) The Chief Controlling Revenue-authority may state any case referred to it under
Section 56, subsection (2), or otherwise coming to its notice, and refer such case,
with its own opinion thereon,(a) If it arises in a State to the High Court for that State,
1

[(b) If it arises in the Union territory of Delhi to the High Court of Delhi;]

[(c) If it arises in the Union territory of Arunachal Pradesh or Mizoram, to the


Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and
Tripura;)]

(d) If it arises in the Union territory of the Andaman and Nicobar Islands, to the High
Court at Calcutta;3[* * *]
(e) If it arises in the Union territory of the 4[Lakshadweep], to the High Court of
Kerala;]
5

[(ee) If it arises in the Union territory of Chandigarh, to the High Court of Punjab
and Haryana;]
6

[(f) If it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of
Bombay;]
(2) Every such case shall be decided by not less than three Judges of the High Court
to which it is referred, and in case of difference the opinion of the majority shall
prevail.

1. Subs. by G.S.R 1944, dated 30-10-68


2. Subs. by G.S.R, 7(E), dated 2-1-74.
3. Omitted by regulation 6 of 1963.
4. Subs. by G.S.R. 432 dated 21-10-1974.
5. Inserted by G.S.R. 1944 dated 30-10-68.
6. Ins. by Regulation 6 of 1963.
Section 58. Power of High Court to call for further particulars as to case
stated
If the High Court is not satisfied that the statements contained in the case are
sufficient to enable it to determine the questions raised thereby, the Court may
refer the case back to the Revenue-authority by which it was stated, to make such
additions thereto or alterations therein as the Court may direct in that behalf.
Section 59. Procedure in disposing of case stated
(1) The High Court, upon the hearing of any such case shall decide the questions
raised thereby, and shall deliver its judgment thereon containing the ground on
which such decision is founded.
(2) The Court shall send to the Revenue-authority by which the case was stated, a
copy of such judgment under the seal of the Court and the signature of the
Registrar; and the Revenue-authority shall, on receiving such copy, dispose of the
case conformably to such judgment.

Section 60. Statement of case by other Courts to High Court


(1) If any Court, other than a Court mentioned in Section 57, feels doubt as to the
amount of duty to be paid in respect of any instrument under proviso (a) to Section
35, the Judge may draw up a statement of the case and refer it, with his own
opinion thereon, for the decision of the High Court to which, if he were the Chief
Controlling Revenue-authority, he would, under Section 57, refer the same.
(2) Such Court shall deal with the case as if it had been referred under Section 57,
and send a copy of its judgment under the seal of the Court and the signature of the
Registrar to the Chief Controlling Revenue-authority and other like copy to the Judge
making the reference, who shall, on receiving such copy, dispose of the case
conformably to such judgment.
(3) References made under subsection (1), when made by a Court subordinate to a
District Court, shall be made through the District Court, and, when made by any
subordinate Revenue Court, shall be made through the Court immediately Superior.
Section 61. Revision of certain decisions of Courts regarding the
sufficiency of stamps
(1) When any Court in the exercise of its civil or revenue jurisdiction of any Criminal
Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal
Procedure, 1898, makes any order admitting any instrument in evidence as duly
stamped or as not requiring a stamp, or upon payment of duty and a penalty under
Section 35, the Court to which appeals lie from, or references are made by, such
first-mentioned Court may, of its own motion or on the application of the Collector,
take such order into consideration.
(2) If such Court, after such consideration, is of opinion that such instrument should
not have been admitted in evidence without the payment of duty and penalty under
Section 35, or without the payment of a higher duty and penalty than those paid, it
may record a declaration to that effect, and determine the amount of duty with
which such instrument is chargeable, and may require any person in whose
possession or power such instrument then is, to produce the same, and may
impound the same when produced.
(3) When any declaration has been recorded under subsection (2), the Court
recording the same shall send a copy thereof to the Collector, and, where the
instrument to which it relates has been impounded or is otherwise in the possession
of such Court, shall also send him such instrument.
(4) The Collector may thereupon, notwithstanding anything contained in the order
admitting such instrument in evidence, or in any certificate granted under Section
or in Section 43, prosecute any person for any offence against the Stamp-law, which
the collector considers him to have committed in respect of such instrument:

Provided that(a) No such prosecution shall be instituted where the amount (including duty and
penalty) which, according to the determination of such Court, was payable in
respect of the instrument under Section 35, is paid to the Collector, unless he thinks
that the offence was committed with all intention of evading payment of the proper
duty;
(b) Except for the purposes of such prosecution, no declaration made under this
section shall affect the validity of any order admitting any instrument in evidence,
or of any certificate granted under Section 42.
Section 62. Penalty for executing, etc., instrument not duly stamped
(1) Any person.
(a) Drawing, making, issuing, endorsing or transferring, or signing otherwise that) as
a witness, or presenting for acceptance or payment, or accepting, paying or
receiving payment of or in any manner negotiating, any bill of exchange payable
otherwise than on demand or promissory note without the same being duly
stamped; or
(b) Executing or signing otherwise than as a witness any other instrument
chargeable with duty without the same being, duly stamped; or
(c) Voting or attempting to vote under any proxy not duly stamped, shall for every
such offence be punishable with fine which may extend to five hundred rupees:
Provided that, when any penalty has been paid in respect of any instrument under
Section 35, Section 40 or Section 61, the amount of such penalty shall be allowed in
reduction of the fine (if any) subsequently imposed under this section in respect of
the same instrument upon the person who paid such penalty.
(2) If a share warrant is issued without being duly stamped, the company issuing
the same, and also every person who, at the time when it is issued, is the managing
director or secretary or other principal officer of the company, shall be punishable
with fine which may extend to five hundred rupees.
Section 63. Penalty for failure to cancel adhesive stamp
Any person required by Section 12 to cancel an adhesive stamp, and failing to
cancel such stamp in manner prescribed by that section, shall be punishable with
fine, which may extend to one hundred rupees.
64. Penalty for omission to comply with Provisions of Section 27.
Any person who, with intent to defraud the Government,

(a) Executes any instrument in which all the facts and circumstances required by
Section 27 to be set forth in such instrument are not fully and truely set forth; or
(b) Being employed or concerned in or about the preparation of any instruments,
neglects or omits fully and truely to set forth therein all such facts and
circumstances; or
(c) Does any other act calculated to deprive the Government of any duty or penalty
under this Act,
Shall be punishable with fine, which may extend to five thousand rupees.
65. Penalty for refusal to give receipt; and for devices to evade duty on
receipt..
Any person who,
(a) Being required under section 30 to give a receipt, refuses or neglects to give the
same; or
(b) With intent to defraud the Government of any duty, upon a payment of money
or delivery of property exceeding twenty rupees in amount or value, gives a receipt
for an amount or value not exceeding twenty rupees, or separates or divides the
money or property paid or delivered,
Shall be punishable with fine, which may extend to one hundred rupees.
66. Penalty for not making out policy or making one not duly stamped.
Any person who,
(a) Receives, or takes credit for, any premium or consideration for any contract of
insurance and does not, within one month after receiving, or taking credit for, such
premium or consideration, make Out and execute a duly stamped policy of such
insurance; or
(b) Makes, executes or delivers out any policy which is not duly stamped, or pays or
allows in account, or agrees to pay or allow in account, any money upon, or in
respect of, any policy,
Shall be punishable with fine, which may extend to two hundred rupees.
67. Penalty for not drawing full number of bills or marine policies
purporting to be in sets.
Any person drawing or executing a bill or exchange payable otherwise than on
demand or a policy of marine insurance purporting to be drawn or executed in a set
of two or more, and not at the same time drawing or executing on paper duty
stamped the whole number of bills or policies of which such bill or policy purports

the set to consist, shall be punishable with fine which may extend to one thousand
rupees.
68. Penalty for post-dating bills, and for other devices to defraud the
Revenue.
Any person who,
(a) With intent to defraud the government of duty, draws, makes or issues any bill of
exchange or promissory note bearing a date subsequent to that on which such bill
or note is actually drawn or made; or
(b) Knowing that such bill or note has been so postdated, endorses, transfers,
presents for acceptance or payment, or accepts, pays or receives payment of, such
bill or note, or in any manner negotiates the same; or
(c) With the like intent, practice or is concerned in any act, contrivance or device
not specially provided for by this Act or any other law for the time being in force,
Shall be punishable with fine, which may extend to one thousand rupees.
69. Penalty for breach of rule relating to sale of stamps and for
unauthorized sale.
(a) Any person appointed to sell stamps who disobeys any rule made under Section
74, and
(b) Any person not so appointed who sells or offers for sale any stamp (other than
a 1[ten naye paise or five naye paise] adhesive stamp), shall be punishable with
imprisonment for a term which may extend to six months, or with fine which may
extend to five hundred rupees, or with both.
1. Subs. by Act No. 19 1958.
70. Institution and conduct or prosecutions.
(1) No prosecution in respect of any offence punishable under this Act or any Act
hereby repealed shall be instituted without the sanction of the Collector or such
other officer as the State Government generally, or the Collector specially,
authorizes in that behalf.
(2) The Chief Controlling Revenue-authority, or any officer generally or specially
authorized by it in this behalf, may stay any such prosecution or compound any
such offence. (3) The amount of any such composition shall be recoverable in the
manner provided by Section 48.
71. Jurisdiction of Magistrates.

No magistrate other than a Presidency Magistrate or a Magistrate, whose powers


are not less than those of a Magistrate of the second class, shall try any offence
under this Act.
72. Place of trial.
Every such offence committed in respect of any instrument may be tried in any
district or presidency-town in which such instrument is found, as well as in any
district or presidency-town in which such offence might be tried, under the Code of
Criminal Procedure for the time being in force.
73. Books etc., to be open to inspection.
Every public officer having in his custody any registers, books, records, paper,
documents or proceedings, the inspection whereof may tend to secure any duty, or
to prove or lead to the discovery of any fraud or omission in relation to any duty,
shall at all reasonable times permit any person authorized in writing, by the
Collector to inspect for such purpose the registers, books paper, documents and
proceedings and to take such notes and extracts as he may deem necessary,
without fee or charge.
74. Powers to make rules relating to sale of stamps.
The State Government may make rules for regulating(a) The supply and sale of stamps and stamped papers,
(b) The persons by whom alone such sale is to be conducted, and
(c) The duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of 1[ten naye paise or five naye
paise] adhesive stamps.
1. Subs. by Act No. 19 of 1958, for one anna or half an anna.
75. Powers to make rules generally to carry out Act.
The State -Government may make rules to carry out generally the purposes of this
Act, and may by such rules prescribe the fines, which shall in no case exceed five
hundred rupees, to be incurred on breach thereof.
76. Publication of rules.
(1) All rules made under this Act shall be published in the Official Gazette.
(2) All rules published as required by this section shall, upon such publication, have
effect as if enacted by this Act.

76A. Delegation of certain powers.


The State Government, may, by notification in the Official Gazette, delegate(a) All or any of the powers conferred on it by Sections 2 (9), 33 (3), (b), 70 (l), 74
and 78 to the Chief Controlling Revenue-authority, and
(b) All or any of the powers conferred as the Chief Controlling Revenue-authority by
Sections 45(l) (2), 56(l) and 70(2) to such subordinate Revenue-authority as may be
specified in the notification.
77. Saving as to Court-fees.
Nothing in this Act contained shall be deemed to affect the duties chargeable under
any enactment for the time being in force relating to court-fee.
1[77A. Saving as to certain stamps.
All stamps in denominations of annas four or multiples thereof shall be deemed to
be stamps of the value of twenty-five naya paise or, as the case may be, multiples
thereof and shall, accordingly, be valid for all the purpose of this Act.]
1. Ins. by Act No. 19 of 1958.
78. Act to be translated and sold cheaply..
Every State Government shall make provision for the sale of translations of this Act
in the principal vernacular languages of the territories administered by it at a price
not exceeding 1[twenty-five naya paise] per copy.
1. Subs. by Act No. 19 of 1958 for four annas.
79. [Repeal]
-[Rep. by the- Repealing and Amending Act, 1914]
Schedule I : Stamp Duty On Instruments
[Section 3]

1.

Description of Instrument

Proper
Stamp-duty

(1)

(2)

Acknowledgement of a debt exceeding twenty rupees in


amount or value, written or signed by, or on behalf of, a
debtor in order to supply evidence of such debt in any book

One anna

(other than a bankers pass-book) or on a separate piece of


paper when such book or paper is left in the creditor
possession:
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.

2.

3.

Administration-bond including a bond given under section 256


of the Indian Succession Act, 1865, section 6 of the
Government Saving Banks Act, 1873, section 78 of the
Probate and Administration Act, 1881, or section 9 or section
10 of the Succession Certificate Act, 1889-

(a) where the amount does not exceed Rs. 1,000

The same
duty as a
Bond No. 15
for such
amount

(b) in any other case

Five rupees

Adoption-deed, that is to say, any instrument (other than a


Will) recording an adoption or conferring or purporting to
confer an authority to adopt.

Advocate, see entry as an Advocate (No. 30)Ten rupees


4.
Affidavit including an affirmation or declaration in the case of persons by law
allowed to affirm or declare instead of swearing.One rupee EXEMPTIONS Affidavit or
declaration in writing when made

102

[(a) as a condition of enrolment under the


the 105Indian Air Force Act, 1932)];]

103

Indian Army Act, 1911

104

[(or

(b) 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 persons to receive any pension or charitable
allowance. 106[5.Agreement or Memorandum of Agreement (a) if relating to the sale
of a bill of exchange;Two annas (b) if relating to the sale of a government security
or share in an incorporated company or other body corporate;Subject to a maximum

of ten rupees, one anna for every Rs. 10,000 or part thereof of the value of the
security or share (c) if not otherwise provided forEight
annas EXEMPTIONS Agreement or memorandum of agreement- (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;
107

[* * *]

Agreement to lease: See Lease (No. 35).


108

[6.

Agreement relating to deposit of title-deeds, pawn or pledge, that is to say, any


instrument evidencing an agreement relating to-

(1) the deposit of title-deeds or instruments constituting or being evidence of the


title to any property whatever (other than a marketable security); or
(2) the pawn or pledge of movable property, 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 or 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;The same duty as a Bill of
Exchange [No. 13(b)] for the amount secured (b) if such loan or debt is repayable
not more than three months from the date of such instrument.Half the duty payable
on Bill of Exchange [No. 13(b)] for the amount secured EXEMPTION Instrument of
pawn or pledge of goods if unattested.]
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.Fifteen rupees
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. 1,000.The same duty
as a bond (No. 15) for such amount (b) in any other case.Five
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.

(b) Appraisement of crops for the purpose of ascertaining the amount to be given to
a landlord as rent.
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 of clerkship (No. 11).Five rupees
EXEMPTION
Instruments of apprenticeship executed by a magistrate under the 109Apprentices
Act, 1850, or by which a person is apprenticed by or at the charge of any public
charity.
10.
Articles of association of a companyTwenty-five rupees EXEMPTION Articles of any
association not formed for profit and registered under section 26 of the 110Indian
Companies Act, 1882.

See also Memorandum of Association of a Company (No. 39).


11.
Articles of clerkship or contract whereby any person first becomes bound to serve
as a clerk in order to his admission as an attorney in any High Court.

Assignment. See Conveyance (No. 23), Transfer (No. 62), and Transfer of Lease (No.
63), as the case may be.
Attorney. See Entry as an attorney (No. 30), and Power of-attorney (No. 48).
Authority to adopt. See Adoption-deed (No. 3).Two hundred and fifty rupees
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- (a) where the amount of -value of the property to The
same duty as a bond which the award relates as set forth in such award does (No.
15) for such amount not exceed Rs.1,000;The same duty as a bond (No. 15) for such
amount (b) in any other caseFive rupees EXEMPTION Award under the 111Bombay

District Municipal Act, 1873, section 81, or the Bombay Hereditary Offices Act, 1874,
section 18.
13.
Bill of exchange [as defined by s. 2(2)
currency note-

112

[***], not being a bond, bank-note or

113

[* * *]

114

[(b) where payable otherwise than on demand-

(i) Where payable not more than three months after date or sight- if the amount of
the bill or note does not exceed Rs.500;One rupee 115[twenty-five naye paise] if it
exceeds Rs. 500 but does not exceed Rs. 1,000;Two rupees 116[fifty naye paise] and
for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000;Two
rupees 116[fifty naye paise] (ii) where payable more than three months but not more
than six months after date or sight- if the amount of the bill or note does not
exceed Rs. 500;Two rupees 116[fifty naye paise] if it exceeds Rs. 500 but does not
exceed Rs. 1,000;
and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000;Five rupees
Five rupees (iii) where payable more than six months but not more than nine
months after date or sight- if the amount of the bill or note does not exceed Rs.
500;Three rupees 117[seventy-five naye paise] if it exceeds Rs. 500 but does not
exceed Rs. 1,000;Seven rupees 116[fifty naye paise] and for every additional Rs.
1,000 or part thereof in exceeds of Rs. 1,000;Seven rupees 116[fifty naye paise] (iv)
where payable more than nine months but not more than one year after date or
sight- if the amount of the bill or note does not exceed Rs. 500;Five rupees if it
exceeds Rs. 500 but does not exceed Rs. 1,000Ten rupees and for every additional
Rs. 1,000 or part thereof in exceeds of Rs. 1,000;Ten rupees (c) where payable at
more than 1 year after date or sightif the amount of the bill or note does not exceed Rs. 500;
if it exceed Rs. 500 but does not exceed Rs. 1,000;
and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000;Ten rupees
Twenty rupees.
Twenty rupees
14.

Bill of lading (including a through bill of lading). 118[Two rupees]


N.B.-If a bill of lading drawn in parts, the proper stamp therefor must be borne by
each one of the set EXEMPTIONS (a) Bill of lading when the goods therein described
are received at a place within the limits of any port as defined under the 119Indian
Ports Act, 1889, and are to be delivered at another place within the limits of the
same port.

(b) Bill of lading when executed out of

120

[India].

15.
Bond [as defined by section 2(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 not exceed Rs. 10

where it exceeds Rs. 10 and does not exceed Rs. 50Two annas
Four annas Do
Do
Do50
100
200do
do
do100
200
300Eight annas
One Rupee
One Rupee eight annas Do
Do
Do
Do
Do
Do
Do300
400
500
600
700
800

900do
do
do
do
do
do
do400
500
600
700
800
900
1000Two rupees
Two rupees eighty annas
Three rupees
Three rupees eighty annas
Four rupees
Four rupees eighty annas
Five rupees and for every Rs. 500 or part thereof in exceeds of Rs. 1,000Two rupees
eighty annas See Administration bond (No..2) Bottomry bond (No. 16), Customs
bond (No. 26), Indemnity bond (No. 34), respondentia bond (No. 56), Security bond
(No. 57). EXEMPTIONS
Bond, when executed by- (a) headmen nominated under rules framed in
accordance with the Bengal Irrigation Act, 1876, section 99, for the due
performance of their duties under that Act;
(b) any person for the purpose of guaranteeing that the local income derived from
private subscriptions to a charitable dispensary or hospital or any other object of
public utility shall not be less than a specified sum per mensem.
16.
Bottomry bond, that is to say, any instrument whereby the master of a seagoing
ship borrows money on the security of the ship to enable him to preserve the ship or
prosecute her voyage.The same duty as a Bond (No. 15) for the same amount
17
Cancellation: Instrument of (including any instrument by which any instrument,
previously executed is cancelled), if attested and not otherwise provided for. See

also Release (No. 55), Revocation of settlement (No. 58B), Surrender of lease (No.
61), Revocation of Trust (No. 64B)Five rupees
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-

(a) where the purchase-money does not exceed Rs.10;Two annas (b) where the
purchase-money exceeds Rs. 10 but does not exceed Rs. 25;
(c) in any other caseFour annas
Same duty as a conveyance (No. 23) for a consideration equal to the amount of the
purchase-money only
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.

See also Letter of allotment of shares (No. 36) 121[Two annas]


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 purposes of the charterer, whether it includes a penalty clause or not.

122

[* * *]One rupee

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 whereby payment of a
composition or dividend on their debts is secured to the creditors, or whereby
provision is made for the continuance of the debtors business, under the
supervision of inspectors or under letters of license, for the benefit of his
creditors.Ten rupees
23.

Conveyance [as defined by section 2(10)], not being a Transfer charged or


exempted under No. 62, where the amount or value of the consideration for such
conveyance as set forth therein does not exceed Rs. 50.Eight annas where it
exceeds Rs. 50 but does not exceed Rs. 100One rupee
Do
Do
Do
Do
Do
Do
Do
Do
Do
100
200
300
400
500
600
700
800
900
do
do
do
do
do
do
do
do
do
200
300
400
500
600
700
800
900
1000

Two rupees
Three rupees
Four rupees
Five rupees
Six rupees
Seven rupees
Eight rupees
Nine rupees
Ten rupees and for every Rs. 500 or part thereof in excess of Rs. 1,000Five
rupees EXEMPTION Assignment of copyright by entry made under 123the Indian
Copyright Act, 1847, section 5.

Co-partnership-deed. See Partnership (No. 46)


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-

(i) if the original was not chargeable with duty or if Eight annas the duty with which
it was chargeable does not exceed one rupee;Eighty annas (ii) in any other
case.One rupee 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.
124

[(b) Copy of, or extract from, any register relating to births, baptisms, namings,
dedications, marriages, 125[divorces], deaths or burials].
25.
Counterpart or duplicate of any instrument chargeable with duty and in respect of
which the proper duty has been paid,- (a) if the duty with which the original
instrument is chargeable does not exceed one rupee;

(b) in any other case.The same duty as is payable on the original


One rupee EXEMPTION Counterpart of any lease granted to a cultivator when such
lease is exempted from duty.
26.

Customs-bond-

(a) where the amount does not exceed Rs. 1,000;The same duty as a bond (No. 15)
for such amount (b) in any other case.Five rupees
126

[27.

Debenture (where a mortgage debenture or not), being a marketable security


transferable-

(a) by endorsement or by a separate instrument of transfervalue does not exceed Rs. 10;

where the amount or

where it exceeds Rs. 10 and does not exceed Rs. 50 127[Twenty naye paise]
128

[Forty naye paise]

Do
50
do
100
117

[Seventy five naye paise]

Do
100
do
200
One rupee

116

[fifty naye paise]

Do
200
do
300
Two rupees

115

[twenty-five naye paise]

Do
Do
300
400
do
do
400
500
Three rupees
Three rupees

117

[Seventy five naye paise]

Do
500
do
600
Four rupees

116

[fifty naye paise]

Do
600
do
700
Five rupees
Do
Do
700
800
do
do
800

115

[twenty five naye paise]

900
Six rupees
Six rupees

117

[Seventy five naye paise]

Do
900
do
1000
Seven Rs. 116[fifty naye paise] and for every Rs. 500 or part thereof in excess of Rs.
1,000Three rupees117[seventy five naye paise (b) by delivery

where amount or value of the consideration for such debenture as set forth therein
does not exceed Rs. 50;117[Seventy-five naye paise] where it exceeds Rs. 50 but
does not exceed Rs. 100One rupee 116[fifty naye paise] Do
Do100
200do
do200
300Three rupees
Four rupees

116

[fifty naye paise] Do

Do300
400do
do400
500Six rupees
129

Seven rupees

[fifty naye paise] Do

Do500
600do
do600
700Nine rupees
Ten rupees

129

[fifty naye paise] Do

Do700
800do
do800
900Twelve rupees
Thirteen rupees 129[fifty naye paise] Do900do1000Fifteen rupees and for every Rs.
500 or part thereof in excess of Rs.1,000Seven rupees 129[fifty naye
paise] 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 A debenture issued by an incorporated company or other body
corporate in terms of a registered mortgage-deed, duly stamped in respect of the
full amount of debentures to be issued thereunder, whereby the company 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]. Declaration of any trust. See Trust (No. 64).
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 any dock or port, or in any warehouse in which goods are stored or
deposited on rent or hire, or upon any wharf, such instrument being signed by or on
behalf of the owner of such goods, upon the sale or transfer of the property therein,
when such goods exceed in value twenty rupees.

Deposit of title-deeds.
pledge (no. 6)]

130

[See agreement relating to deposit of title-deeds, pawn or

Dissolution of partnership. See Partnership (No. 46)One anna


29.
Divorce-Instrument of, that is to say, any instrument One rupee by which any
person effects the dissolution of his marriage

Dower-Instrument of. See Settlement (No. 58)One rupee Duplicate. See Counterpart
(No. 25)
30.

Entry as an advocate, vakil or attorney on the roll of any High Court 131[under the
Indian Bar Councils Act, 1926, or] in exercise of powers conferred on such court by
Letters Patent or by the 132Legal Practitioners Act, 1884- (a) in the case of an
Advocate or vakil

(b) in the case of an AttorneyFive hundred rupees


Two hundred and fifty rupees EXEMPTION Entry of an advocate, vakil or attorney on
the roll of any High Court when he has, previously been enrolled in a High Court.
133

[* * *]

31.
Exchange of property-Instrument ofThe same duty as a Conveyance (No. 23) for a
consideration equal to the value of the property of greatest value as set forth in
such instrument Extract. See Copy (No. 24)
32.
Further charge- Instrument of, that is to say, any instrument imposing a further
charge on mortgaged property- (a) when the original mortgage is one of the
description referred to in clause (a) of Article No. 40 (that is, with possession)

(b) when such mortgage is one of the description referred to in clause (b) of Article
No. 40 (that is, without possession)-The same duty as a conveyance No. 23) for a
consideration equal to the amount of the further charge secured by such
instrument (i) if at the time of execution of the instrument of further charge
possession of the property is given, or agreed to be given under such
instrument;The same duty as a Conveyance (No. 23) for a consideration equal to
the total amount of the charge (including the original mortgage and any further
charge already made) less the duty already paid on such original mortgage and
further charge (ii) if possession is not so givenThe same duty as a Bond (No.15) 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)

Hiring agreements or agreement for service. See Agreement (No. 5)The same duty
as a Conveyance (No. 23) for a consideration equal to the value of the property as
set forth in such instrument

34.
Indemnity-bond

Inspectorship-deed. See Composition-deed (No. 22).


Insurance. see Policy of Insurance (No. 47).The same duty as a Security-Bond (No.
57) for the same amount
35.
Lease, including an under-lease or sub-lease and any agreement to let or sub-let-

(a) where by such lease the rent is fixed and no premium is paid or delivered- (i)
where the lease purports to be for a term of less than one year;The same duty as a
Bond (No.15) for the whole amount payable or deliverable under such lease (ii)
where the lease purports to be for a term of not less than one year but not more
than three years;
(iii) where the lease purports to be for a term in excess of three years;
(iv) where the lease does not purport to be for any definite term;The same duty as a
Bond (No.15) for the amount or value of the average annual rent reserved The same
duty as a Conveyance (No. .23) for a consideration equal to the amount or value of
the average annual rent reserved The same duty as a Conveyance (No. 23) for a
consideration equal to the amount or value of the average annual rent which would
be paid or delivered for the first ten years if the lease continued too long (v) where
the lease purports to be in perpetuity;The same duty as a Conveyance (No. 23) for a
consideration equal to one fifth of the whole amount of rents which would be paid or
delivered in respect of the first fifty years of the lease (b) where the lease is
granted for a fine or premium or for money advanced and where no rent is
reserved;
(c) where the lease is granted for a fine or premium or for money advanced in
addition to rent reserved.The same duty as a Conveyance (No. 23) for a
consideration equal to the amount or value of such fine or premium or advance as
set forth in the lease
The same duty as a Conveyance (No. 23) 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.

PROVIDED that, in any case when an agreement to lease is stamped with the ad
valorem stamp required for a lease, and a lease in pursuance of such agreement is
subsequently executed, the duty on such lease shall not exceed eight
annas EXEMPTIONS (a) Lease, executed in the case of a cultivator and for the
purposes of cultivation (including a lease of trees for the production of food or drink)
without the payment or delivery of any fine or premium, when a definite term is
expressed and such term does not exceed one year, or when the average annual
rent reserved does not exceed one hundred rupees.
134

[* * *]

36.
Letter of allotment of shares in any company or proposed company, or in respect of
any loan to be raised by any company or proposed company.

See also Certificate or other document (No. 19). 135[Two annas]


37.
Letter of credit, that is to say, any instrument by which one person authorizes
another to give credit to the person in whose favor it is drawn. 136[Two Rupees] Letter
of guarantee, See Agreement (No. 5)
38.
Letter of license, 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.Ten rupees
39.
Memorandum of association of a company-

(a) if accompanied by articles of association under section 37 of the 137[Indian


Companies Act, 1882];Fifteen rupees (b) if not so accompaniedForty
rupees EXEMPTION
Memorandum of any association not formed for profit and registered under section
26 of the 137[Indian Companies Act, 1882].
40.
Mortgage-deed, not being 138[an agreement relating to deposit of title deeds, pawn
or pledge (no. 6)] Bottomry bond (No. 16), Mortgage of a crop (No. 41),

Respondentia 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;The same duty as a Conveyance (No. 23) for a
consideration equal to the amount secured by such deed (b) when 139[* * *]
possession is not given or agreed to be given as aforesaid;

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.
(c) when a collateral or auxiliary or additional or substituted security, or by way of
further assurance for the above-mentioned purpose where theprincipal or primary
security is duly stampedfor every sum secured not exceeding Rs. 1,000;
and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000The same duty
as a Bond (No.15 for the amount secured by such deed
Eight annas
Eight annas 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 security for the repayment of such advances.
(2) Letter of hypothecation accompanying a bill of exchange.
140

[* * *]

41.
Mortgage of a crop, including any instrument evidencing an agreement to secure
the repayment of a loan made upon any mortgage of a crop, whether the crop is or
is not in existence at the time of 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 Rs. 200;One anna and for every
Rs. 200 or part thereof secured in excess of Rs. 200;
(b) when the loan is repayable more than three months, but not more
than 141[eighteen months], for the date of the instrument-One anna for every sum
secured not exceeding Rs. 100;
and for every Rs. 100 or part thereof secured in excess of Rs. 100. 142[Two annas]

142

[Two annas]

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 execution of the duties of his office, or by any other person lawfully acting as a
Notary Public.

See also Protest of bill or note (No. 50).One rupee


143

[43.

Note of memorandum sent by a broker or agent to his principal intimating the


purchase or sale on account of such principal- (a) of any goods exceeding in value
twenty rupees;

(b) of any stock or marketable security exceeding in value twenty rupees.Two annas
Subject to a maximum of ten rupees, one anna for every Rs. 10,000 or part thereof
of the value of the stock or security]
44.
Note of protest by the master of a ship.

See also Protest by the master of a ship (No. 51)Eight annas Order for the payment
of money
See Bill of exchange (No. 13)
45.
Partition-Instrument of [as defined by s. 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.-The
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 be deemed to be that from which the other shares are
separated:

PROVIDED always that-

(a) when an instrument of partition containing an agreement to divide property in


severalty is executed and a partition is effected in pursuance of such agreement,
the duty chargeable upon the instrument effecting such partition shall be reduced
by the amount of duty paid in respect of the first instrument, but shall not be less
than eight annas;
(b) where land is held on revenue settlement for a period not exceeding thirty years
and paying the full assessment, the value for the purpose of duty shall be
calculated at not more than five 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 directing a partition, is stamped with
the stamp required for an instrument of partition, and an instrument of partition in
pursuance of such order or award is subsequently executed, the duty on such
instrument shall not exceed eight annas.
46.
Partnership- A-Instrument of- (a) where the capital of the partnership does not
exceed Rs.500;Two rupees eight annas (b) in any other caseTen rupees
B-Dissolution of
Five rupees 144[Pawn or pledge. see agreement relating to deposit of title-deeds,
pawn or pledge (No. 6).]
47.
Policy of insurance145

[A-Sea insurance (See section 7)

If drawn singlyIf drawn in duplicate, for each part (1) for or upon any voyage-

(i) where the premium or consideration does not exceed the rate of
eight per centum of the amount insured by the policy;

146

[* * *] one-

(ii) in any other case, in respect of every full sum of 149[one thousand five hundred
rupees] and also any fractional part of 149[one thousand five hundred rupees]
insured by the policy;147[Ten naye paise]
147

[Ten naye paise]148[Five naye paise]

148

[Five naye paise]

(2)

for time-

(iii) in respect of every full sum of one thousand rupees and also any fractional part
of one thousand rupees insured by the policy- where the insurance shall be made
for any time not exceeding six months; 150[Fifteen naye paise]151[Ten naye
paise] where the insurance shall be made for any time exceeding six months and
not exceeding twelve months.
B-153[Fire-insurance and other classes of insurance, not elsewhere included in this
article, covering goods, merchandise, personal effects, crops, and other property
against loss or damage]-152[Twenty five naye paise]150[Fifteen naye paise]
(1)
(2)
in respect of an original policy-

(i) when the sum insured does not exceed Rs. 5,000;
(ii) in any other case
and
in respect of each receipt for any payment of a premium on any renewal of an
original policy.116[Fifty naye paise]
One rupee
One-half of the duty payable in respect of the original policy in addition to the
amount, if any chargeable under No. 53.]
C.
(a)
Accident and sickness insurance-

against railway accident, valid for a single journey only.


Explanation: When issued to a passenger traveling by the intermediate or the third
class in any railway;151[Ten naye paise]
(b)

in any other case-for the maximum amount which may become payable 150[Fifteen
naye paise] in the case of any single accident or sickness where such amount does
not exceed Rs. 1,000 and also where such amount exceeds Rs. 1,000 for every Rs.
1,000 or part thereof.161[PROVIDED that, in case of a policy of insurance against
death by accident when the annual premium payable does not exceed 154[Rs. 2.50]
per Rs. 1,000, the duty on such instrument shall be 163[ten naye paise] for every Rs.
1,000 or part thereof of the maximum amount which may become payable under it.
155

[CC.

Insurance by way of indemnity against liability to pay damages on account of


accident to workmen employed by or under the insurer or against liability to pay
compensation under the Workmens Compensation Act, 1923, for every Rs. 100 or
part thereof payable as premium.163[Ten naye paise] If drawn singlyIf drawn in
duplicate, for each part
161

[D.

Life insurance 156[or group insurance of other insurance] not specifically provided
for, except such a re-insurance, as is described in Division E of this article-

(i) for every sum insured not exceeding Rs. 250; 150[Fifteen naye paise]163[Ten naye
paise] (ii) for every sum insured exceeding Rs. 250 but not exceeding Rs.
500;115[Twenty five naye paise]150[Fifteen naye paise] (iii) for every sum insured
exceeding Rs. 500 but not exceeding Rs. 1,000 and also for every Rs. 1,000 or part
thereof in excess of Rs. 1,000.128[Forty naye paise]127[Twenty naye paise] 157[N.B.-If
a policy of group Insurance is renewed or otherwise modified whereby the sum
insured exceeds the sum previously insured on which stamp-duty has been paid,
the proper stamp must be borne on the excess sum so insured.] Explanation
Policies of life-insurance granted by the Director General of Post-Offices in
accordance with rules for Postal life Insurance issued under the authority of the
Central Government.]
E.
Re-insurance by an insurance company, which has granted a Policy 158[of the nature
specified in Division A or Division B of this Article], with another company by way of
indemnity or guarantee against the payment on the original insurance of a certain
part of the sum insured thereby.One quarter of the duty payable in respect of the
original insurance but not less than 173[ten naye paise] or more than one
rupee: 159[PROVIDED that if the total amount of duty payable is not a multiple of
five naye paise, the total amount shall be rounded off to the next higher multiple of
five naye paise.] GENERAL EXEMPTION

Letter of cover or engagement to issue a policy of insurance:


PROVIDED that, unless such letter or engagement bears the stamp prescribed by
this Act for such policy, nothing shall be claimable thereunder, nor shall it be
available for any purpose, except to compel the delivery of the policy therein
mentioned.
48.
Power of attorney as defined by section 2(21), not being a Proxy (No. 52) (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 more
such documents;Eight annas (b) when required in suits or proceedings under the
Presidency Small Cause Courts Act, 1882;Eight annas (c) when authorizing one
person or more to act in a single transaction other than the case mentioned in
clause (a);One rupee (d) when authorizing not more than five persons to act jointly
and severally in more than one transaction or generally;Five rupees (e) when
authorizing more than five but not more than ten persons to act jointly and
severally in more than one transaction or generally;Ten rupees (f) when given for
consideration and authorizing the attorney to sell any immovable property;The
same duty as a Conveyance (No. 23) for the amount of the consideration (g) in any
other caseOne rupee for each person authorized

N.B.-The term registration includes every operation incidental to registration under


the 160Indian Registration Act, 1877] Explanation : For the purposes of this Article
more persons than one when belonging to the same firm shall be deemed to be one
person.
161

[49.

Promissory note [as defined by section 2(22)]-

(a) when payable on demand(i) when the amount or value does not exceed Rs. 250;
(ii) when the amount or value exceeds Rs. 250 but does not exceed Rs. 1,000;
(iii) in any other case.177[Ten naye paise]
150

[Fifteen naye paise]

115

[Twenty-five naye paise] (b) when payable otherwise than on demand.The same
duty as a bill of Exchange (No. 13) for the same amount payable otherwise than on
demand.]
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.One rupee
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 of the
calculation of averages, and every declaration in writing made by him against the
chatterers 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.

See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 44).


52.
PROXY empowering any person to vote at any one election of the members of a
district or local board or of a body of municipal commissioners, or at any one
meeting of (a) members of an incorporated company or other body corporate whose
stock or funds is or are divided into shares and transferable, (b) a local authority, or
(c) proprietors, members or contributors to the funds of any institution. 162[Thirty
paise]
53.
RECEIPT [as defined by section 2(23)] for any money or other property the amount
or value of which exceeds 164[five hundred rupees.]163[One rupee] EXEMPTIONS

Receipt- (a) endorsed on or contained in any instrument duly stamped. 165[or any
instrument exempted] under the proviso to section 3 (instruments executed on
behalf of the government) 166[or any cheque or bill of exchange payable on demand]
acknowledging the receipt of the consideration money. Interest or annuity or other
periodical payment thereby secured;
(b) for any payment of money without consideration; (c) for any payment of rent
by a cultivator on account of land assessed to government revenue, or 167[in the

States of Madras, Bombay and Andhra] 168[as they existed immediately before the
1st November, 1956] of Inam lands;
(d) for pay or allowances by non-commissioned 169[or petty]
officers, 170[soldiers, 169[sailors] or airmen] of 171[Indian military, 169[naval] or air
forces], when serving in such capacity, or by mounted police constables;
(e) given by holders of family certificates in cases where the person from whose pay
or allowances the sum comprised in the receipt has been assigned is a noncommissioned 169[ or petty] officer, 170[soldier,169[sailor] or airman], of 172[any of the
said forces], and serving in such capacity;
(f) for pensions or allowances by persons, receiving such pensions or allowances in
respect of their service as such non-commissioned 169[or petty]
officers, 170[soldiers 169[sailors] or airmen], and not serving the government in any
other capacity;
(g) given by a headman or lambardar for land-revenue or taxes collected by him;
(h) given for money or securities for money deposited in the hands of any banker to
be accounted for:
PROVIDED that the same is not expressed to be received of, or by the hands of, any
other than the person to whom the same is to be accounted for:
PROVIDED ALSO that this exemption shall not extend to a receipt or
acknowledgement for any sum paid or deposited for or upon a letter of allotment of
a share of, or any incorporated company or other body corporate or such proposed
or intended company or body or in respect of a debenture being a marketable
security.
173

[See also Policy of Insurance [No. 47B(2)]].

54.
Reconveyance of mortgaged property-

(a) if the consideration for which the property was mortgaged does not exceed Rs.
1,000;The same duty as a Conveyance (No. 23) for the amount of such
consideration as set forth in; the reconveyance (b) in any other caseTen rupees
55.
Release, that is to say, any instrument 144[(not being such a release as is provided
for by section 23A)] 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. 15) for such amount or value as set
forth in the release (b) in any other caseFive rupees
56.
Respondentia bond, that is to say, any instrument securing a loan on the cargo
laden or to be laden on board a ship and making repayment contingent on the
arrival of the cargo at the port of destination.The same duty as a Bond (No. 15) for
the amount of the loan secured Revocation of any trust or settlement.

See Settlement (No. 58); 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 thereof or
executed by a surety to secure the due performance of a contract- (a) when the
amount secured does not exceed Rs. 1,000;The same duty as a Bond (No. 15) for
the amount secured (b) in any other caseFive rupees EXEMPTIONS

Bond or other instrument, when executed- (a) by headmen nominated under rules
framed in accordance with the Bengal Irrigation Act, 1876, section 99, for the due
performance of their duties under that Act;
(b) by any person for the purpose of guaranteeing that the local income derived
from private subscriptions to a charitable dispensary or hospital or any other object
of public utility shall not be less than a specified sum per mensem;
(c) under No. 3A of the rules made by the
the Bombay Irrigation Act, 1879.

174

[State Government] under section 70 of

(d) executed by persons taking advances under the Land Improvement Loans Act,
1883, or the Agriculturists Loans Act, 1884, or by their sureties, as security for the
repayment of suchadvances;
(e) executed by officers of 175[the 176[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.
58.
Settlement-

A.-Instrument of (including a deed of dower).The same duty as a Bond (No.15) for a


sum equal to the amount or value of the property settled as set forth in such
settlement:
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 eight annas. EXEMPTION (a) Deed of dower executed on the occasion of a
marriage between Muhammadans.
177

[* * *]

B.-Revocation of-

See also Trust (No. 64).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 exceeding ten rupees
59.
Share warrants, to bearer issued under the 178[Indian Companies Act, 1882].179[One
and a half times] duty payable on a Conveyance (No. 23) for a consideration equal
to the nominal amount of the shares specified in the warrant EXEMPTION Share
warrant when issued by a company in pursuance of the Indian Companies Act,
1882, section 30, to have effect only upon payment, as composition for that duty, to
the Collector of Stamp-revenue, of-

(a)
or

180

[One and a half] per centum of the whole subscribed capital of the company,

(b) if any company which has paid the said duty or composition in full, subsequently
issues an addition to its subscribed capital 180[one and a half] per centum of the
additional capital so issued.
Scrip. See Certificate (No. 19).
60.
Shipping Order for or relating to the conveyance of goods on board of any
vessel.One anna
61.
Surrender of lease-

(a) when the duty with which the lease is chargeable does not exceed five rupees.

(b) in any other caseThe duty with which such lease is chargeable
Five rupees EXEMPTION
Surrender of lease, when such lease is exempted from duty.
62.
Transfer (whether with or without consideration)-

157

[(a) of shares in an incorporated company or other body corporate; 117[Seventyfive naye paise] for every hundred rupees or part thereof of the value of the
share] (b) of debentures, being marketable securities, whether the debenture is
liable to duty or not, except debentures provided for by section 8; 181[One-half] of
the duty payable on a conveyance (No. 23) for a consideration equal to the face
amount of the debentures (c) of any interest secured by a bond, mortgage-deed or
policy of insurance,- (i) if the duty on such bond, mortgage-deed or policy does not
exceed five rupees;
(ii) in any other case
(d) of any property under the 182Administrator Generals Act, 1874, section 31;The
duty with which such bond, mortgage-deed or policy of insurance is chargeable
Five rupees
Ten rupees (e) of any trust-property without consideration from one trustee to
another trustee or from a trustee to a beneficiaryFive rupees or such smaller
amount as may be chargeable under clauses (a) to (c) of this Article] EXEMPTIONS
Transfers by endorsement- (a) of a bill of exchange, cheque or promissory note;
(b) of a bill of lading, delivery order, warrant for goods, or other mercantile
document of title to goods;
(c) of a policy of insurance;
(d) of securities of the Central Government. See also section 8.
63.
Transfer of lease by way of assignment and not by way of under-lease.The same
duty as a Conveyance (No. 23) for a consideration equal to the amount of the
consideration for the transfer EXEMPTION

Transfer of any lease exempt from duty.


64.
Trust-

A.-DECLARATION OF-of, or concerning, any property when made by any writing not
being a WILL.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 but not exceeding
fifteen rupees B.- Revocation of or, concerning, any property when made by any
instrument other than a WILL.
See also Settlement (No. 58)
Valuation. see appraisement (No. 8).
Vakil. see entry as a vakil (No. 30).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 but not exceeding ten rupees
65.
Warrant for goods, that is to say, any instruments 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.Four
annas

REGISTRATION ACT, 1908


PART I : PRELIMINARY

1. Short title, extent and commencement


(1) This Act may be called the 1[***] Registration Act, 1908.
2[(2) It extends to the whole of India except the State of Jammu and Kashmir:
PROVIDED that the State Government may exclude any district or tracts of country
from its operation.]
(3) It shall come into force on the first day of January, 1909.
2. Definitions
In this Act, unless there is anything repugnant in the subject or context(1) "addition" means the place of residence, and the profession, trade, rank and
title, (if any) of a person described, and, in the case of 3[an Indian], 4[***] his
father's name, or where he is usually described as the son of his mother, then his
mother's name;
(2) "book" includes a portion of a book and also any number of sheets connected
together with a view of forming a book or portion of a book;
(3) "district" and "sub-district" respectively means a district and sub-district formed
under this Act;
(4) "District Court" includes the High Court in its ordinary original civil jurisdiction;
(5) "endorsement" and "endorsed" include and apply to an entry in writing by a
registering officer on a rider or covering slip to any document tendered for
registration under this Act;
(6) "immovable property" includes land, buildings, hereditary allowances, rights to
ways, lights, ferries, fisheries or any other benefit to arise out of land, and things
attached to the earth or permanently fastened to anything which is attached to the
earth, but not standing timber, growing crops nor grass;
5[(6A) "India" means the territory of India excluding the State of Jammu and
Kashmir;]
(7) "lease" includes a counterpart, kabuliyat, an undertaking to cultivate or occupy,
and an agreement to lease;
(8) "minor" means a person who, according to the personal law to which he is
subject, has not attained majority;
(9) "movable property" includes standing timber, growing crops and grass, fruit
upon and juice in trees, and property of every other description, except immovable
property; and

(10) "representative" includes the guardian of a minor and the committee or other
legal curator of a lunatic or idiot.
PART II : OF THE REGISTRATION-ESTABLISHMENT
3. Inspector-General of Registration
(1) The State Government shall appoint an officer to be the Inspector-General of
Registration for the territories subject to such government:
PROVIDED that the State Government may, instead of making such appointment,
direct that all or any of the powers and duties hereinafter conferred and imposed
upon the Inspector-General shall be exercised and performed by such officer or
officers, and within such local limits, as the State Government appoints in this
behalf.
(2) Any Inspector-General may hold simultaneously any other office under the
Government.
4. 6[Branch Inspector-General of Sindh]
5. Districts and sub-districts
(1) For the purposes of this Act, the State Government shall form districts and subdistricts, and shall prescribe, and may alter, the limits of such district and subdistricts.
(2) The districts and sub-districts formed under this section, together with the limits
thereof, and every alteration of such limits, shall be notified in the Official Gazette.
(3) Every such alteration shall take effect on such day after the date of the
notification as is therein mentioned.
6. Registrars and Sub-Registrars
The State Government may appoint such persons, whether public officers or not, as
it thinks proper, to be Registrars of the several districts, and to be Sub-Registrar of
the several sub-districts, formed as aforesaid, respectively.
7. Offices of Registrar and Sub-Registrar
(1) The State Government shall establish in every district and office to be styled the
office of the Registrar and in every sub-district an office or offices to be styled the
office of the Sub-Registrar or the offices of the Joint Sub-Registrars.
(2) The State Government may amalgamate with any office of a Registrar any office
of a Sub-Registrar subordinate to such Registrar, and may authorise any SubRegistrar whose office has been so amalgamated to exercise and perform, in
addition to his own powers and duties, all or any of the powers and duties of the
Registrar to whom he is subordinate:

PROVIDED that no such authorisation shall enable a Sub-Registrar to hear an appeal


against an order passed by himself under this Act.
8. Inspectors of Registration offices
(1) The State Government may also appoint officers, to be called Inspectors of
Registration offices, and may prescribe the duties of such officers.
(2) Every such Inspector shall be subordinate to the Inspector-General.
9. 7[Military cantonments may be declared sub-districts or districts]
10. Absence of Registrar or vacancy in his office
(1) When any Registrar, other than the Registrar of a district including a Presidencytown, is absent otherwise than on duty in his district, or when his office is
temporarily vacant, any person whom the Inspector-General appoints in this behalf,
or, in default of such appointment, the Judge of the District Court within the local
limits of whose jurisdiction the Registrar's office is situate, shall be the Registrar
during such absence or until the State Government fills up the vacancy.
(2) When the Registrar of a district including a Presidency-town is absent otherwise
than on duty in his district, or when his office is temporarily vacant, any person
whom the Inspector-General appoints in this behalf shall be the Registrar during
such absence, or until the State Government fills up the vacancy.
11. Absence of Registrar on duty in his district
When any Registrar is absent from his office on duty in his district, he may appoint
any Sub-Registrar or other person in his district to perform, during such absence, all
the duties of a Registrar except those mentioned in sections 68 and 72.
12. Absence of Sub-Registrar or vacancy in his office.
When any Sub-Registrar is absent, or when his office is temporarily vacant, any
person whom the Registrar of the district appoints in this behalf shall be SubRegistrar during such absence, or until 8[the vacancy is filled up].
13. Report to State Government of appointments under sections 10, 11
and 12
(1) 9[***] All appointments made under section 10, section 11 or section 12 shall be
reported to the State Government by the Inspector-General.
(2) Such report shall be either special or general, as the State Government directs.
10[***]
14. Establishments of registering officers
11[***]
(2) The State Government may allow proper establishments for the several offices
under this Act.

15. Seal of registering officers


The several Registrars and Sub-Registrars shall use a seal bearing the following
inscription in English and in such other language as the State Government directs:
"The seal of the Registrar (or of the Sub-Registrar) of".
16. Register-books and fire-proof boxes
(1) The State Government shall provide for the office of every registering officer the
books necessary for the purposes of this Act.
(2) The books so provided shall contain the forms from time to time prescribed by
the Inspector-General, with the sanction of the State Government, and the pages of
such books shall be consecutively numbered in print, and the number of pages in
each book shall be certified on the title-page by the officer by whom such books are
issued.
(3) The State Government shall supply the office of every Registrar with a fire-proof
box, and shall in each district make suitable provision for the safe custody of the
records connected with the registration of documents in such district.
PART III : OF REGISTRABLE DOCUMENTS
17. Documents of which registration is compulsory
(1) The following documents shall be registered, if the property to which they relate
is situate in a district in which, and if they have been executed on or after the date
on which, Act No. XVI of 1864, or the Indian Registration Act, 1866, or the Indian
Registration Act, 1871, or the Indian Registration Act, 1877 or this Act came or
comes into force, namely:(a) instruments of gift of immovable property;
(b) other non-testamentary instruments which purport or operate to create, declare,
assign, limit or extinguish, whether in present or in future, any right, title or interest,
whether vested or contingent, of the value of one hundred rupees, and upwards, to
or in immovable property;
(c) non-testamentary instruments which acknowledge the receipt or payment of any
consideration on account of the creation, declaration, assignment, limitation or
extinction of any such right, title or interest; and
(d) leases of immovable property from year to year, or for any term exceeding one
year, or reserving a yearly rent;
12[(e) non-testamentary instruments transferring or assigning any decree or order
of a court or any award when such decree or order or award purports or operates to
create, declare, assign, limit or extinguish, whether in present or in future, any right,

title or interest, whether vested or contingent, of the value of one hundred rupees
and upwards, to or in immovable property:]
PROVIDED that the State Government may, by order published in the Official
Gazette, exempt from the operation of this sub-section any leases executed in any
district, or part of a district, the terms granted by which do not exceed five years
and the annual rent reserved by which do not exceed fifty rupees.
(2) Nothing in clauses (b) and (c) of sub-section (1) applies to(i) any composition-deed; or
(ii) any instrument relating to shares in a joint Stock Company, notwithstanding that
the assets of such company consist in whole or in part of immovable property; or
(iii) any debenture issued by any such company and not creating, declaring,
assigning, limiting or extinguishing any right, title or interest, to or in immovable
property except insofar as it entitles the holder to the security afforded by a
registered instrument whereby the company has mortgaged, conveyed or otherwise
transferred the whole or part of its immovable property or any interest therein to
trustees upon trust for the benefit of the holders of such debentures; or
(iv) any endorsement upon or transfer of any debenture issued by any such
company; or
(v) any document not itself creating, declaring, assigning, limiting or extinguishing
any right, title or interest of the value of one hundred rupees and upwards to or in
immovable property, but merely creating a right to obtain another document which
will, when executed, create, declare, assign, limit or extinguish any such right, title
or interest; or
(vi) any decree or order of a court 13[except a decree or order expressed to be
made on a compromise and comprising immovable property other than that which
is the subject-matter of the suit or proceeding;] or
(vii) any grant of immovable property by government; or
(viii) any instrument of partition made by a revenue-officer; or
(ix) any order granting a loan or instrument of collateral security granted under the
Land Improvement Act, 1871, or the Land Improvement Loans Act, 1883; or
(x) any order granting a loan under the Agriculturists Loans Act, 1884, or instrument
for securing the repayment of a loan made under that Act; or
14[(xa) any order made under the Charitable Endowments Act, 1890, (6 of 1890)
vesting any property in a Treasurer of Charitable Endowments or divesting any such
treasurer of any property; or]

(xi) any endorsement on a mortgage-deed acknowledging the payment of the whole


or any part of the mortgage-money, and any other receipt for payment of money
due under a mortgage when the receipt does not purport to extinguish the
mortgage; or
(xii) any certificate of sale granted to the purchaser of any property sold by public
auction by a civil or revenue-officer.
15[Explanation: A document purporting or operating to effect a contract for the sale
of immovable property shall not be deemed to require or ever to have required
registration by reason only of the fact that such document contains a recital of the
payment of any earnest money or of the whole or any part of the purchase money.]
(3) Authorities to adopt a son, executed after the 1st day of January, 1872, and not
conferred by a will, shall also be registered.
18. Documents of which registration is optional
Any of the following documents may be registered under this Act, namely:(a) instruments (other than instruments of gift and wills) which purport or operate to
create, declare, assign, limit or extinguish, whether in present or in future, any right,
title or interest, whether vested or contingent, of a value less than one hundred
rupees, to or in immovable property;
(b) instruments acknowledging the receipt or payment of any consideration on
account of the creation, declaration, assignment, limitation or extinction of any such
right, title or interest;
(c) leases of immovable property for any term not exceeding one year, and leases
exempted under section 17;
16[(cc) instruments transferring or assigning any decree or order of a court or any
award when such decree or order or award purports or operates to create, declare,
assign, limit or extinguish, whether in present or in future, any right, title or interest,
whether vested or contingent, of a value less than one hundred rupees, to or in
immovable property;]
(d) instruments (other than wills) which purport or operate to create, declare,
assign, limit or extinguish any right, title or interest to or in movable property;
(e) wills; and
(f) all other documents not required by section 17 to be registered.
19. Documents in language not understood by registering officer
If any document duly presented for registration be in a language which the
registering officer does not understand, and which is not commonly used in the

district, he shall refuse to register the document, unless it be accompanied by a true


translation into a language commonly used in the district and also by a true copy.
20. Documents containing interlineations, blanks, erasures or alterations
(1) The registering officer may in his discretion refuses to accept for registration any
document in which any interlineation, blank, erasure or alteration appears, unless
the persons executing the document attest with their signatures or initials such
interlineation, blank, erasure or alteration.
(2) If the registering officer registers any such document, he shall, at the time of
registering the same, make a note in the register of such interlineation, blank,
erasure or alteration.
21. Description of property and maps or plans
(1) No non-testamentary document relating to immovable property shall be
accepted for registration unless it contains a description of such property sufficient
to identify the same.
(2) Houses in towns shall be described as situate on the north or other side of the
street or road (which should be specified) to which they front, and by their existing
and former occupancies, and by their numbers if the houses in such street or road
are numbered.
(3) Other houses and land shall be described by their name, if any, and as being the
territorial division in which they are situate, and by their superficial contents, the
roads and other properties on which they abut, and their existing occupancies, and
also, whenever it is practicable, by reference to a government map or survey.
(4) No non-testamentary document containing a map or plan of any property
comprised therein shall be accepted for registration unless it is accompanied by a
true copy of the map or plan, or, in case such property is situate in several districts,
by such number of true copies of the map or plans as are equal to the number of
such districts.
22. Description of houses and land by reference to government maps of
surveys
(1) Where it is, in the opinion of the State Government, practicable to describe
houses, not being houses in towns, and lands by reference to a government map or
survey, the State Government may, by rule made under this Act, require that such
houses and lands as aforesaid shall, for the purposes of section 21, be so described.
(2) Save as otherwise provided by any rule made under sub-section (1), failure to
comply with the provisions of section 21, sub-section (2) or sub-section (3), shall not
disentitle a document to be registered if the description of the property to which it
relates is sufficient to identify that property.
PART IV : OF THE TIME OF PRESENTATION

23. Time for presenting documents


Subject to the provisions contained in sections 24, 25 and 26, no document other
than a will shall be accepted for registration unless presented for that purpose to
the proper officer within four months from the date of its execution:
PROVIDED that a copy of a decree or order may be presented within four months
from the date on which the decree or order was made or, where it is appealable,
within four months from the day on which it becomes final.
17[23A. Re-registration of certain documents
Notwithstanding anything to the contrary contained in this Act, if in any case a
document requiring registration has been accepted for registration by a Registrar or
Sub-Registrar from a person not duly empowered to present the same, and has
been registered, any person claiming under such document may, within four months
from his first becoming aware that the registration of such document is invalid,
present such document or cause the same to be presented, in accordance with the
provisions of Part VI for re-registration in the office of the Registrar of the district in
which the document was originally registered; and upon the Registrar being
satisfied that the document was so accepted for registration from a person not duly
empowered to present the same, he shall proceed to the re-registration of the
document as if it has not been previously registered, and as if such presentation for
re-registration was a presentation for registration made within the time allowed
therefor under Part IV, and all the provisions of this Act, as to registration of
documents, shall apply to such re-registration; and such document, if duly reregistered in accordance with the provisions of this section, shall be deemed to
have been duly registered for all purposes from the date of its original registration:
PROVIDED that, within three months from the twelfth day of September, 1917, any
person claiming under a document to which this section applies may present the
same or cause the same to be presented for re-registration in accordance with this
section, whatever may have been the time when he first became aware that the
registration of the document was invalid.]
24. Documents executed by several persons at different times
Where there are several persons executing a document at different times, such
document may be presented for registration and re-registration within four months
from the date of each execution.
25. Provision where delay in presentation is unavoidable
(1) If ,owing to urgent necessity or unavoidable accident, any document executed,
or copy of a decree or order made, in 18[India] is not presented for registration till
after the expiration of the time hereinbefore prescribed in that behalf, the Registrar,
in cases where the delay in presentation does not exceed four months, may direct
that, on payment of a fine not exceeding ten times the amount of the proper
registration-fee, such document shall be accepted for registration.

(2) Any application for such direction may be lodged with Sub-Registrar, who shall
forthwith forward it to the Registrar to whom he is subordinate.
26. Documents executed out of India
When a document purporting to have been executed by all or any of the parties out
of 18[India] is not presented for registration till after the expiration of the time
hereinbefore prescribed in that behalf, the registering officer, if satisfied(a) that the instrument was so executed, and
(b) that it has been presented for registration within four months after its arrival in
18[India]
may, on payment of the proper registration-fee, accept such document for
registration.
27. Wills may be presented or deposited at any time
A will may at any time be presented for registration or deposited in manner
hereinafter provided.
PART V : OF THE PLACE OF REGISTRATION
28. Place for registering documents relating to land
Save as in this Part otherwise provided, every document mentioned in section 17,
sub-section (1), clauses (a), (b), (c), 19[(d) and (e), section 17, sub-section. (2),
insofar as such document affects immovable property, and section 18, clauses (a),
(b) 20[(c) and (cc)], shall be presented for registration in the office of a SubRegistrar within whose sub-district the whole or some portion of the property to
which such document relates is situate.
29. Place for registering other documents
(1) Every document 21[not being a document referred to in section 28 or a copy of
a decree or order], may be presented for registration either in the office of the SubRegistrar in whose sub-district the document was executed, or in the office of any
other Sub-Registrar under the State Government at which all the persons executing
and claiming under the document desire the same to be registered.
(2) A copy of a decree or order may be presented for registration in the office of the
Sub-Registrar in whose sub-district the original decree or order was made or, where
the decree or order does not affect immovable property, in the office of any other
Sub-Registrar under the State Government at which all the persons claiming under
the decree or order desire the copy to be registered.
30. Registration by Registrars in certain cases
(1) Any Registrar may in his discretion receive and register any document which
might be registered by any Sub-Registrar subordinate to him.

(2) 22[The Registrar of a district in which a Presidency-Town is included and the


Registrar of the Delhi district] 23[***] may receive and register any document
referred to in section 28 without regard to the situation in any part of 18[India] of
the property to which the document relates.
31. Registration or acceptance for deposit at private residence
In ordinary cases the registration or deposit of documents under this Act shall be
made only at the office of the officer authorised to accept the same for registration
or deposit:
PROVIDED that such officer may on special cause being shown attend at the
residence of any person desiring to present a document for registration or to
deposit a will, and accept for registration or deposit such document or will.
PART VI : OF PRESENTING DOCUMENTS FOR REGISTRATION
32. Persons to present documents for registration
Except in the cases mentioned in 24[sections 31, 88 and 89], every document to be
registered under this Act, whether such registration be compulsory or optional, shall
be presented at the proper registration office(a) by some person executing or claiming under the same, or, in the case of a copy
of a decree or order, claiming under the decree or order, or
(b) by the representative or assignee of such a person, or
(c) by the agent of such a person, representative or assign, duly authorised by
power-of-attorney executed and authenticated in manner hereinafter mentioned.
33. Power-of-attorney recognisable for purposes of section 32
(1) For the purposes of section 32, the following powers-of-attorney shall alone be
recognised, namely:(a) if the principal at the time of executing the power-of-attorney resides in any part
of 18[India] in which this Act is for the time being in force, a power-of-attorney
executed before and authenticated by the Registrar or Sub-Registrar within whose
district or sub-district the principal resides;
(b) if the principal at the time aforesaid 25[resides in any part of India in which this
Act is not in force], a power-of-attorney executed before and authenticated by any
Magistrate;
(c) if the principal at the time aforesaid does not reside in 18[India], a power-ofattorney executed before and authenticated by Notary Public, or any court, Judge,
Magistrate, 26[Indian] Consul or vice-consul, or representative 27[***] of the Central
Government:

PROVIDED that the following persons shall not be required to attend at any
registration-office or court for the purpose of executing any such power-of-attorney
as is mentioned in clauses (a) and (b) of this section, namely(i) persons who by reason of bodily infirmity are unable without risk or serious
inconvenience so to attend;
(ii) persons who are in jail under civil or criminal process; and
(iii) persons exempt by law from personal appearance in court.
5[Explanation: In this sub-section "India" means India, as defined in clause (28) of
section 3 of the General Clauses Act, 1897.]
(2) In the case of every such person the Registrar or Sub-Registrar or Magistrate, as
the case may be, if satisfied that the power-of-attorney has been voluntarily
executed by the person purporting to be the principal, may attest the same without
requiring his personal attendance at the office or court aforesaid.
(3) To obtain evidence as to the voluntary nature of the execution, the Registrar or
Sub-Registrar or Magistrate may either himself go to the house of the person
purporting to be the principal, or to the jail in which he is confined, and examine
him, or issue a commission for his examination.
(4) Any power-of-attorney mentioned in this section may be proved by the
production of it without further proof when it purports on the face of it to have been
executed before and authenticated by the person or court hereinbefore mentioned
in that behalf.
34. Enquiry before registration by registering officer
(1) Subject to the provisions contained in this Part and in sections 41, 43, 45, 69, 75,
77, 88 and 89, no document shall be registered under this Act, unless the person
executing such document, or their representatives, assigns or agents authorised as
aforesaid, appear before the registering officer within the time allowed for
presentation under sections 23, 24, 25 and 26:
PROVIDED that, if owing to urgent necessity or unavoidable accident all such
persons do not so appear, the Registrar, in cases where the delay in appearing does
not exceed four months, may direct that on payment of a fine not exceeding ten
times the amount of the proper registration fee, in addition to the fine, if any,
payable under section 25, the document may be registered.
(2) Appearances under sub-section (l) may be simultaneous or at different times.
(3) The registering officer shall thereupon(a) enquire whether or not such document was executed by the person by whom it
purports to have been executed;

(b) satisfy himself as to the identity of the persons appearing before him and
alleging that they have executed the document; and
(c) in the case of any person appearing as a representative, assignee or agent,
satisfy himself of the right of such person so to appear.
(4) Any application for a direction under the proviso to sub-section (1) may be
lodged with a Sub-Registrar, who shall forthwith forward it to the Registrar to whom
he is subordinate.
(5) Nothing in this section applies to copies of decrees or orders.
35. Procedure on admission and denial of execution respectively
(1)(a) If all the persons executing the document appear personally before the
registering officer and are personally known to him, or if he be otherwise satisfied
that they are the persons they represent themselves to be, and if they all admit the
execution of the document, or
(b) If in the case of any person appearing by a representative, assignee or agent,
such representative, assignee or agent admits the execution, or
(c) If the person executing the document is dead, and his representative or assignee
appears before the registering officer and admits the execution,
the registering officer shall register the document as directed in sections 58 to 61,
inclusive.
(2) The registering officer may, in order to satisfy himself that the persons
appearing before him are the persons they represent themselves to be, or for any
other purpose contemplated by this Act, examine any one present in his office.
(3)(a) If any person by whom the document purports to be executed denies its
execution, or
(b) if any such person appears to the registering officer to be a minor, an idiot or a
lunatic, or
(c) if any person by whom the document purports to be executed is dead, and his
representative or assignee denies its execution,
the registering officer shall refuse to register the document as to the person so
denying, appearing or dead:
PROVIDED that, where such officer is a Registrar, he shall follow the procedure
prescribed in Part XII:
28[PROVIDED FURTHER that the State Government may, by notification in the
Official Gazette, declare that any Sub-Registrar named in the notification shall, in

respect of documents the execution of which is denied, be deemed to be a Registrar


for the purposes of this sub-section and of Part XII. ]
PART VII : OF ENFORCING THE APPEARANCE OF EXECUTANTS AND
WITNESSES
36. Procedure where appearance of executant or witness is desired
If any person presenting any document for registration or claiming under any
document, which is capable of being so presented, desires the appearance of any
person whose presence or testimony is necessary for the registration of such
document, the registering officer may, in his discretion, call upon such officer or
court as the State Government directs in this behalf to issue a summons requiring
him to appear at the registration-office, either in person or by duly authorised
agent, as in the summons may be mentioned, and at a time named therein.
37. Officer or court to issue and cause service of summons
The officer or court, upon receipt of the peon's fee payable in such cases, shall issue
the summons accordingly, and cause it to be served upon the person whose
appearance is so required.
38. Persons exempt from appearance at registration office
(1) (a) A person who by reason of bodily infirmity is unable without risk or serious
inconvenience to appear at the registration-office, or
(b) a person in jail under civil or criminal process, or
(c) persons exempt by law from personal appearance in court, and who would but
for the provisions next hereinafter contained be required to appear in person at the
registration-office, shall not be required so to appear.
(2) In the case of every such person the registration-officer shall either himself go to
the house of such person, or to the hall in which he is confined, and examine him or
issue a commission for his examination.
39. Law as to summonses, commissions and witnesses
The law in force for the time being as to summonses, commissions and compelling
the attendance of witnesses and for their remuneration in suits before civil courts,
shall, save as aforesaid and mutatis mutandis, apply to any summons or
commission issued and any person summoned to appear under the provisions of
this Act.
PART VIII : OF PRESENTING WILLS AND AUTHORITIES TO ADOPT
40. Persons entitled to present Wills and authorities to adopt
(1) The testator, or after his death any person claiming as executor or otherwise
under a will, may present it to any Registrar or Sub-Registrar for registration.

(2) The donor, or after his death the donee, of any authority to adopt, or the
adoptive son, may present it to any Registrar or Sub-Registrar for registration.
41. Registration of Wills and authorities to adopt
(1) A will or an authority to adopt presented for registration by the testator or donor,
may be registered in the same manner as any other document.
(2) A will or authority to adopt presented for registration by any other person
entitled to present it shall be registered if the registering officer is satisfied(a) that the will or authority was executed by the testator or donor, as the case may
be;
(b) that the testator or donor is dead; and
(c) that the person presenting the will or authority is, under section 40, entitled to
present the same.
PART IX : OF THE DEPOSIT OF WILLS
42. Deposit of Wills
Any testator may, either personally or by duly authorised agent, deposit with any
Registrar his will in a sealed cover superscribed with the name of the testator and
that of his agent (if any) and with a statement of the nature of the document.
43. Procedure on deposit of Wills
(1) On receiving such cover, the Registrar, if satisfied that the person presenting the
same for deposit is the testator or his agent, shall transcribe in his Register-book
No.5 the superscription aforesaid, and shall not in the same book and on the said
cover the year, month, day and hour of such presentation and receipt, and the
names of any persons who may testify to the identity of the testator or his agent,
and any legible inscription which may be on the seal of the cover.
(2) The Registrar shall then place and retain the sealed cover in his fireproof box.
44. Withdrawal of sealed cover deposited under section 42
If the testator who has deposited such cover wishes to withdraw it, he may apply,
either personally or by duly authorised agent, to the Registrar who holds it in
deposit, and such Registrar, if satisfied that the applicant is actually the testator or
his agent, shall deliver the cover accordingly.
45. Proceedings on death of depositor
(1) If, on the death of a testator who has deposited a sealed cover under section 42,
application be made to the Registrar who holds it in deposit to open the same, and
if the Registrar is satisfied that the testator is dead, he shall, in the applicant's
presence, open the cover, and, at the applicant's expense, cause the contents
thereof to be copied into his Book No.3.

(2) When such copy has been made, the Registrar shall re-deposit the original will.
46. Saving of certain enactments and powers of courts
(1) Nothing hereinbefore contained shall affect the provisions of section 259 of the
Indian Succession Act, 1865, or of section 81 of the Probate and Administration Act,
1881, or the power of any court by order to compel the production of any will.
(2) When any such order is made the Registrar shall, unless the will has been
already copied under section 45, open the cover and cause the will to be copied into
his Book No.3 and make a notice on such copy that the original has been removed
in to court in pursuance of the order aforesaid.
PART X : OF THE EFFECTS OF REGISTRATION AND NON-REGISTRATION
47. Time from which registered document operates
A registered document shall operate from the time from which it would have
commenced to operate if no registration thereof had been required or made, and
not from the time of its registration.
48. Registered documents relating to property when to take effect against
oral agreements
All non-testamentary documents duly registered under this Act, and relating to any
property, whether movable or immovable, shall take effect against any oral
agreement or declaration relating to such property, unless where the agreement or
declaration has been accompanied or followed by delivery of possession 12[and the
same constitutes a valid transfer under any law for the time being in force:
PROVIDED that a mortgage by deposit of title-deeds as defined in section 58 of the
Transfer of Property Act, 1882, shall take effect against any mortgage-deed
subsequently executed and registered which relates to the same property.
49. Effect of non-registration of documents required to be registered
No document required by section 17 32[or by any provision of the Transfer of
Property Act, 1882] to be registered shall(a) affect any immovable property comprised therein, or
(b) confer any power to adopt, or
(c) be received as evidence of any transaction affecting such property or conferring
such power, unless it has been registered:
32[PROVIDED that an unregistered document affecting immovable property and
required by this Act or the Transfer of Property Act, 1882, to be registered may be
received as evidence of a contract in a suit for specific performance under Chapter
II of the Specific Relief Act, 1877, or as evidence of part performance of a contract

for the purposes of section 53A of the Transfer of Property Act, 1882, or as evidence
of any collateral transaction not required to be effected by registered instrument.]
50. Certain registered documents relating to land to take effect against
unregistered documents
(1) Every document of the kinds mentioned in clauses (a), (b), (c) and (d) of section
17, sub-section (1), and clauses (a) and (b) of section 18, shall, if duly registered,
take effect as regards the property comprised therein, against every unregistered
document relating to the same property, and not being a decree or order, whether
such unregistered document be of the same nature as the registered document or
not.
(2) Nothing in sub-section (1) applies to leases exempted under the proviso to subsection (1) of section 17 or to any document mentioned in sub-section (2) of the
same section, or to any registered document which had not priority under the law in
force at the commencement of this Act.
Explanation : In cases where Act No. XVI of 1864 or the Indian Registration Act,
1866, was in force in the place and at the time in and at which such unregistered
document was executed, "unregistered" means not registered according to such
Act, and, where the document is executed after the first day of July, 1871, not
registered under the Indian Registration Act, 1871, or the Indian Registration Act,
1877, or this Act.
PART XI : OF THE DUTIES AND POWERS OF REGISTERING OFFICERS
(A) As to the register-books and indexes
51. Register books to be kept in the several offices
(1) The following books shall be kept in the several offices hereinafter named,
namely:(A) In all registration officesBook 1, "Register of non-testamentary documents relating to immovable property";
Book 2, "Record of reasons for refusal to register";
Book 3, "Register of wills and authorities to adopt"; and
Book 4, "Miscellaneous Register";
(B) In the offices of RegistrarsBook 5, "Register of deposits of wills".
(2) In Book 1 shall be entered or filed all documents or memoranda registered under
sections 17,18 and 89 which relate to immovable property, and are not wills.

(3) In Book 4 shall be entered all documents registered under clauses (d) and (f) of
section 18 which do not relate to immovable property.
(4) Nothing in this section shall be deemed to require more than one set of books
where the office of the Registrar has been amalgamated with the office of a SubRegistrar.
52. Duties of registering officers when document presented
(1)(a) The day, hour and place of presentation, and the signature of every person
presenting a document for registration, shall be endorsed on every such document
at the time of presenting it;
(b) a receipt for such document shall be given by the registering officer to the
person presenting the same; and
(c) subject to the provisions contained in section 62, every document admitted to
registration shall without unnecessary delay be copied in the book appropriated
therefor according to the order of its admission.
(2) All such books shall be authenticated at such intervals and in such manner as is
from time to time prescribed by the Inspector-General.
53. Entries to be numbered consecutively
All entries in each book shall be numbered in a consecutive series, which shall
commence and terminate with the year, a fresh series being commenced at the
beginning of each year.
54. Current indexes and entries therein
In every office in which any of the books hereinbefore mentioned are kept, there
shall be prepared current indexes of the contents of such books, and every entry in
such indexes shall be made, so far as practicable, immediately after the registering
officer has copied, or filed a memorandum of, the document to which it relates.
55. Indexes to be made by registering officers, and their contents
(1) Four such indexes shall be made in all registration offices, and shall be named,
respectively, Index No.I,-Index No.II, Index NO.III and Index No. IV.
(2) Index No.I shall contain the names and additions of all persons executing and of
all persons claiming under every document entered or memorandum filed in Book
No.1.
(3) Index No. II shall contain such particulars mentioned in section 21 relating to
every such document and memorandum as the Inspector-General from time to time
directs in that behalf.
(4) Index No. III shall contain the names and additions of all persons executing every
will and authority entered in Book No. 3, and of the executors and persons

respectively appointed thereunder, and after the death of the testator or the donor
(but not before) the names and additions of all persons claiming under the same.
(5) Index No. IV shall contain the names and additions of all persons executing and
of all persons claiming under every document entered in Book No. 4.
(6) Each Index shall contain such other particulars, and shall be prepared in such
form, as the Inspector-General from time to time directs.
56. Copy of entries in Indexes Nos.I, II and III to be sent by Sub-Registrar
to Registrar and filed
[Repealed by the Indian Registration (Amendment) Act, 1929]
57. Registering officers to allow inspection of certain books and indexes,
and to give certified copies of entries
(1) Subject to the previous payment of the fees payable in that behalf, the Book
Nos. 1 and 2 and the Indexes relating to Book No. 1 shall be at all times open to
inspection by any person applying to inspect the same; and, subject to the
provisions of section 62, copies of entries in such books shall be given to all persons
applying for such copies.
(2) Subject to the same provisions, copies of entries in Book No.3 and in the Index
relating thereto shall be given to the persons executing the documents to which
such entries relate, or to their agents, and after the death of the executants (but not
before) to any person applying for such copies.
(3) Subject to the same provisions, copies of entries in Book No.4 and in the Index
relating thereto shall be given to any person executing or claiming under the
documents to which such entries respectively refer, or to his agent or
representative.
(4) The requisite search under the section for entries in Book Nos. 3 and 4 shall be
made only by the registering officer.
(5) All copies given under this section shall be signed and sealed by the registering
officer, and shall be admissible for the purpose of proving the contents of the
original documents.
(B) As to the procedure on admitting to registration
58. Particulars to be endorsed on documents admitted to registration
(1) On every document admitted to registration, other than a copy of a decree or
order, or a copy sent to a registering officer under section 89, there shall be
endorsed from time to time the following particulars, namely,(a) the signature and addition of every person admitting the execution of the
document, and, if such execution has been admitted by the representative,

assignee or agent of any person, the signature and addition of such representative,
assignee or agent;
(b) the signature and addition of every person examined in reference to such
document under any of the provisions of this Act; and
(c) any payment of money or delivery of goods made in the presence of the
registering officer in reference to the execution of the document, and any admission
of receipt of consideration, in whole or in part, made in his presence in reference to
such execution.
(2) If any person admitting the execution of a document refuses to endorse the
same, the registering officer shall nevertheless register it, but shall at the same
time endorse a note of such refusal.
59. Endorsements to be dated and signed by registering officer
The registering officer shall affix the date and his signature to all endorsements
made under sections 52 and 58, relating to the same document and made in his
presence on the same day.
60. Certificate of registration
(1) After such of the provisions of sections 34, 35, 58 and 59 as apply to any
document presented for registration have been complied with, the registering
officer shall endorse thereon a certificate containing the word "registered ",
together with the number and page of the book in which the document has been
copied.
(2) Such certificate shall be signed, sealed and dated by the registering officer, and
shall then be admissible for the purpose of proving that the document has been
duly registered in manner provided by this Act, and that the facts mentioned in the
endorsements referred to in section 59 have occurred as therein mentioned.
61. Endorsements and certificate to be copied and document returned
(1) The endorsements and certificate referred to and mentioned in sections 59 and
60 shall thereupon be copied into the margin of the Register-book, and the copy of
the map or plan (if any) mentioned in section 21 shall be filed in Book No.1.
(2) The registration of the document shall thereupon be deemed complete, and the
document shall then be returned to the person who presented the same for
registration, or to such other person (if any) as he has nominated in writing in that
behalf on the receipt mentioned in section 52.
62. Procedure on presenting document in language unknown to
registering officer
(1) When a document is presented for registration under section 19, the translation
shall be transcribed in the register of documents of the nature of the original, and,

together with the copy referred to in section 19, shall be filed in the registration
office.
(2) The endorsements and certificate respectively mentioned in sections 59 and 60
shall be made on the original, and, for the purpose of making the copies and
memoranda required by sections 57, 64, 65 and 66, the translation shall be treated
as if it were the original.
63. Power to administer oaths and record of substances of statements
(1) Every registering officer may at his discretion administer an oath to any person
examined by him under the provisions of this Act.
(2) Every such officer may also at his discretion record a notice of the substance of
the statement made by each such person, and such statement shall be read over,
or (if made in a language with which such person is not acquainted) interpreted to
him in a language with which he is acquainted, and, if he admits the correctness of
such notice, it shall be signed by the registering officer.
(3) Every such note so signed shall be admissible for the purpose of proving that the
statements therein recorded were made by the persons and under the
circumstances therein stated.
(C) Special duties of Sub-Registrar
64. Procedure where document relates to land in several Sub-Districts
Every Sub-Registrar on registering a non-testamentary document relating to
immovable property not wholly situate in his own sub-district shall make a
memorandum thereof and of the endorsement and certificate (if any) thereon, and
send the same to every other Sub-Registrar subordinate to the same Registrar as
himself in whose sub-district any part of such property is situate, and such SubRegistrar shall file the memorandum in his Book No.1.
65. Procedure where document relates to land in several Districts
(1) Every Sub-Registrar on registering a non-testamentary document relating to
immovable property situate in more districts than one shall also forward a copy
thereof and of the endorsement and certificate (if any) thereon, together with a
copy of the map or plan (if any) mentioned in section 21, to the Registrar of every
district in which any part of such property is situate other than district in which his
own sub-district is situate.
(2) The Registrar on receiving the same shall file in his Book No.1 the copy of the
document and the copy of the map or plan (if any), and shall forward a
memorandum of the document to each of the Sub-Registrars subordinate to him
within whose sub-district any part of such property is situate; and every SubRegistrar receiving such memorandum shall file in his Book No.1.
(D) Special duties of Registrar

66. Procedure after registration of documents relating to land


(1) On registering any non-testamentary document relating to immovable property
the Registrar shall forward a memorandum of such document to each Sub-Registrar
subordinate to himself in whose sub-district any part of the property is situate.
(2) The registered shall also forward a copy of such document together with copy of
the map or plan (if any) mentioned in section 21, to every other Registrar in whose
district any part of such property is situate.
(3) Such Registrar on receiving any such copy shall file it in his Book No.1, and shall
also send a memorandum of the copy to each of the Sub-Registrars subordinate to
him within whose sub-district any part of the property is situate.
(4) Every Sub-Registrar receiving any memorandum under this section shall file it in
this Book No.1.
67. Procedure after registration under section 30, sub-section (2)
On any document being registered under section 30, sub-section (2), a copy of such
document and of the endorsements and certificate thereon shall be forwarded to
every Registrar within whose district any part of the property to which the
instrument relates is situate, and the Registrar receiving such copy shall follow the
procedure prescribed for him in section 66, sub-section (1).
(E) Of the controlling powers of Registrars and Inspector-General
68.Powers of Registrar to superintend and control Sub-Registrars
(1) Every Sub-Registrar shall perform the duties of his office under the
superintendence and control of the Registrar in whose district the office of such
Sub-Registrar is situate.
(2) Every Registrar shall have authority to issue (whether on complaint or
otherwise) any order consistent with this Act which he considers necessary in
respect of any act or omission of any Sub-Registrar subordinate to him or in respect
of the rectification of any error regarding the book or the office in which any
document has been registered.
69. Power of Inspector-General to superintend registration offices and
make rules
(1) The Inspector-General shall exercise a general superintendence over all the
registration-offices in the territories under the State Government, and shall have
power from time to time to make rules consistent with this Act(a) providing for the safe custody of books, papers and documents 29[***];
(b) declaring what languages shall be deemed to be commonly used in each district;
(c) declaring what territorial divisions shall be recognised under section 21;

(d) regulating the amount of fines imposed under sections 25 and 34, respectively;
(e) regulating the exercise of the discretion reposed in the registering officer by
section 63;
(f) regulating the form in which registering officers are to make memoranda of
documents,
(g) regulating the authentication by Registrars and Sub-Registrars of the books kept
in their respective offices under sections 51;
14[(gg) regulating the manner in which the instruments referred to in sub-section
(2) of section 88 may be presented for registration;]
(h) declaring the particulars to be contained in Index Nos. I, II, III and IV,
respectively;
(i) declaring the holidays that shall be observed in the registration offices; and
(j) generally, regulating the proceedings of the Registrars and Sub-Registrars.
(2) The rules so made shall be submitted to the State Government for approval,
and, after they have been approved, they shall be punished in the Official Gazette,
and on publication shall have effect as if enacted in this Act.
70. Power of Inspector-General to remit fines
The Inspector-General may also, in the exercise of his discretion, remit wholly or in
part the difference between any fine levied under section 25 or section 34, and the
amount of the proper registration fee.
PART XII : OF REFUSAL TO REGISTER
71. Reasons for refusal to register to be recorded
(1) Every Sub-Registrar refusing to register a document, except on the ground that
the property to which it relates is not situate within his sub-district, shall make an
order of refusal and record his reasons for such order in his Book No. 2, and endorse
the words "registration refused" on the document; and, on application made by any
person executing or claiming under the document, shall, without payment and
unnecessary delay, give him a copy of the reasons so recorded.
(2) No registering officer shall accept for registration a document so endorsed
unless and until, under the provisions hereinafter contained, the document is
directed to be registered.
72. Appeal to Registrar from orders of Sub-Registrar refusing registration
on grounds other than denial of execution
(l.) Except where the refusal is made on the ground of denial of execution, an appeal
shall lie against an order of a Sub-Registrar refusing to admit a document to

registration (whether the registration of such document is compulsory or optional)


to the Registrar to whom such Sub-Registrar is subordinate, if presented to such
Registrar within thirty days from the date of the order; and the Registrar may
reverse or alter such order.
(2) If the order of the Registrar directs the document to be registered and the
document is duly presented for registration within thirty days after the making of
such order, the Sub-Registrar shall obey the same, and thereupon shall, so far as
may be practicable, follow the procedure prescribed in sections 58, 59 and 60; and
such registration shall take effect as if the document had been registered when it
was first duly presented for registration.
73. Application to Registrar where Sub-Registrar refuses to register on
ground of denial of execution
(1) When a Sub-Registrar has refused to register a document on the ground that any
person by whom it purports to be executed, or his representative or assign, denies
its execution, any person claiming under such document, or his representative,
assignee or agent authorised as aforesaid, may, within thirty days after the making
of the order of refusal, apply to the Registrar to whom such Sub-Registrar is
subordinate in order to establish his right to have the document registered.
(2) Such application shall be in writing and shall be accompanied by a copy of the
reasons recorded under section 71, and the statements in the application shall be
verified by the applicant in manner required by law for the verification of plaints.
74. Procedure of Registrar on such application
In such case, and also where such denial as aforesaid is made before a Registrar in
respect of a document presented for registration to him, the Registrar shall, as soon
as conveniently may be, enquire(a) whether the document has been executed;
(b) whether the requirements of the law for the time being in force have been
complied with on the part of the applicant or person presenting the document for
registration, as the case may be, so as to entitle the document to registration.
75. Order by Registrar to register and procedure thereon
(1) If the Registrar finds that the document has been executed and that the said
requirements have been complied with, he shall order the document to be
registered.
(2) If the document is duly presented for registering within thirty days after the
making of such order, the registering officer shall obey the same and thereupon
shall, so far as may be practicable, follow the procedure prescribed in sections 58,
59 and 60.

(3) Such registration shall take effect as if the document had been registered when
it was first duly presented for registration.
(4) The Registrar may, for the purpose of any enquiry under section 74, summon
and enforce the attendance of witness, and compel them to give evidence, as if he
were a civil court, and he may also direct by whom the whole or any part of the
costs of any such enquiry shall be paid, and such costs shall be recoverable as if
they had been awarded in a suit under the Code of Civil Procedure, 1908.
76. Order of refusal by Registrar
(1) Every Registrar refusing(a) to register a document except on the ground that the property to which it relates
does not situate within his district or that the document ought to be registered in
the office of a Sub-Registrar, or
(b) to direct the registration of a document under section 72 or section 75, shall
make an order of refusal and record the reasons for such order in his Book No. 2
and, on application made by any person executing or claiming under the document,
shall, without unnecessary delay, give him a copy of the reasons so recorded.
(2) No appeal lies from any order by a Registrar under this section or section 72.
77. Suit in case of order of refusal by Registrar
(1) Where the Registrar refuses to order the document to be registered, under
section 72 or section 76, any person claiming under such document, or his
representative, assignee or agent, may, within thirty days after the making of the
order of refusal, institute in the civil court, within the local limits of whose original
jurisdiction is situate the office in which the document is sought to be registered, a
suit for a decree directing the document to be registered in such office if it be duly
presented for registration within thirty days after the passing of such decree.
(2) The provisions contained in sub-sections (2) and (3) of section75 shall, mutatis
mutandis, apply to all documents presented for registration in accordance with any
such decree, and, notwithstanding anything contained in this Act, the documents
shall be receivable in evidence in such suit.
PART XIII : OF THE FEES FOR REGISTRATION, SEARCHES AND COPIES
78. Fees to be fixed by State Government
30[***] The State Government shall prepare a table of fees payable(a) for the registration of documents;
(b) for searching the registers;
(c) for making or granting copies of reasons, entries or documents, before, on or
after registration;

and of extra or additional fees payable(d) for every registration under section 30;
(e) for the issue of commissions;
(f) for filing translations;
(g) for attending at private residences;
(h) for the safe custody and return of documents; and
(i) for such other matters as appear to the State Government necessary to effect
the purposes of this Act.
79. Publication of fees
A table of the fees so payable shall be published in the Official Gazette, and a copy
thereof in English and the vernacular language of the district shall be exposed to
public view in every registration office.
80. Fees payable on presentation
All fees for the registration of documents under this Act shall be payable on the
presentation of such documents.
PART XIV : OF PENALTIES
81. Penalty for incorrectly endorsing, copying, translating or registering
documents with intent to injure
Every registering officer appointed under this Act and every person employed in his
office for the purposes of this Act, who, being charged with the endorsing, copying,
translating or registering of any document presented or deposited under its
provisions, endorses, copies, translates or registers such document in a manner
which he knows or believes to be incorrect, intending thereby to cause or knowing it
to be likely that he may thereby cause injury, as defined in the Indian Penal Code, to
any person, shall be punishable with imprisonment for a term which may extend to
seven years, or with fine, or with both.
82. Penalty for making false statements, delivering false copies or
translations, false personation, and abetment
Whoever(a) intentionally makes any false statement, whether on oath or not, and whether it
has been recorded or not, before any officer acting in execution of this Act, in any
proceeding or enquiry under this Act; or
(b) intentionally delivers to a registering officer, in any proceeding under section 19
or section 21, a false copy or translation of a document, or a false copy of a map or
plan; or

(c) falsely personates another, and in such assumed character presents any
document, or makes any admission or statement, or causes any summons or
commission to be issued, or does any other act in any proceeding or enquiry under
this Act; or
(d) abets anything made punishable by this Act; shall be punishable with
imprisonment for a term which may extend to seven years, or with fine, or with
both.
83. Registering officer may commence prosecutions
(1) A prosecution for any offence under this Act coming to the knowledge of a
registering officer in his official capacity may be commenced by or with the
permissions of the Inspector-General, 31[***] the Registrar or the Sub-Registrar, in
whose territories, district or sub-district, as the case may be, the offence has been
committed.
(2) Offences punishable under this Act shall be triable by any court or officer
exercising powers not less than those of a Magistrate of the second class.
84. Registering officers to be deemed public servants
(1) Every registering officer appointed under this Act shall be deemed to be a public
servant within the meaning of the Indian Penal Code.
(2) Every person shall be legally bound to furnish information to such registering
officer when required by him to do so.
(3) In section 228 of the Indian Penal Code, the words "judicial proceeding" shall be
deemed to include any proceeding under this Act.
PART XV : MISCELLANEOUS
85. Destruction of unclaimed documents
Documents (other than wills) remaining unclaimed in any registration-office for a
period exceeding two years may be destroyed.
86. Registering officer not liable for things bona fide done or refused in his
official capacity
No registering officer shall be liable to any suit, claim or demand by reason of
anything in good faith done or refused in his official capacity.
87. Nothing so done invalidated by defect in appointment or procedure
Nothing done in good faith pursuant to this Act or any Act hereby repealed, by any
registering officer, shall be deemed invalid merely by reason of any defect in his
appointment or procedure.

32

[88. Registration of documents executed by government officers or


certain public functionaries
(1) Notwithstanding anything contained in this Act, it shall not be necessary for (a) any officer of government, or
(b) any Administrator General, Official Trustee or Official Assignee, or
(c) the Sheriff, Receiver or Registrar of a High Court, or
(d) the holder for the time being of such other public office as may be specified in a
notification in the Official Gazette issued in that behalf by the State Government, to
appear in person or by agent at any registration-office in any proceeding connected
with the registration of any instrument executed by him or in his favour, in his
official capacity, or to sign as provided in section 58.
(2) Any instrument executed by or in favour of an officer of government or any other
person referred to in sub-section (1) may be presented for registration in such
manner as may be prescribed by rules made under section 69.
(3) The registering officer to whom any instrument is presented for registration
under this section may, if he thinks fit, refer to any Secretary to Government or to
such officer of government or other person referred to in sub-section (1) for
information respecting the same and, on being satisfied of the execution thereof,
shall register the instrument.]
89. Copies of certain orders, certificates and instruments to be sent to
registering officers and filed
(1) Every officer granting a loan under the Land Improvement Loans Act, 1883, shall
send a copy of his order to the registering officer within the local limits of whose
jurisdiction the whole or any part of the land to be improved or of the land to be
granted as collateral security, is situate, and such registering officer shall file the
copy in his Book No.1.
(2) Every court granting a certificate of sale of immovable property under the Code
of Civil Procedure, 1908, shall send a copy of such certificate to the registering
officer within the local limits of whose jurisdiction the whole or any part of the
immovable property comprised in such certificate is situate, and such officer shall
file the copy in his Book No.1.
(3) Every officer granting a loan under the Agriculturists' Loans Act, 1884, shall send
a copy of any instrument whereby immovable property is mortgaged for the
purpose of securing the repayment of the loan, and, if any such property is
mortgaged for the same purpose in the order granting the loan, a copy also of that
order, to the registering officer within the local limits of whose jurisdiction the whole
or any part of the property so mortgaged is situate, and such registering officer
shall file the copy or copies, as the case may be, in his Book No.1.

(4) Every revenue-officer granting a certificate of sale to the purchaser of


immovable property sold by public auction shall send a copy of the certificate to the
registering officer within the local limits of whose jurisdiction the whole or any part
of the immovable property comprised in the certificate is situate, and such officer
shall file the copy in his Book No.1.
EXEMPTION FROM ACT
90. Exemption of certain documents executed by or in favour of
government
(1) Nothing contained in this Act or in the Indian Registration Act, 1877, or in the
Indian Registration Act, 1871, or in any Act thereby repealed, shall be deemed to
require, or to have any time required, the registration of any of the following
documents or maps, namely:(a) documents issued, received or attested by any officer engaged in making a
settlement or revision or settlement of land-revenue, and which form part of the
records of such settlement; or
(b) documents and maps issued, received or authenticated by any officer engaged
on behalf of government in making or revising the survey of any land, and which
form part of the record of such survey; or
(c) documents which, under any law for the time being in force, are filed periodically
in any revenue-office by patwaris or other officers charged with the preparation of
village records; or
(d) sanads, inam, title-deeds and other documents purporting to be or to evidence
grants or assignments by government of land or of any interest in land; or
(e) notice given under section 74 or section 76 of the Bombay Land-Revenue Code,
1879, or relinquishment of occupancy by occupants, or of alienated land by holders
of such land.
(2) All such documents and maps shall, for the purposes of sections 48 and 49, be
deemed to have been and to be registered in accordance with the provisions of this
Act.
91. Inspection and copies of such documents
33[(1) Subject to such rules and the previous payment of such fees as the 34[State
Government, by notification in the Official Gazette, prescribes in this behalf,] all
documents and maps mentioned in section 90, clauses (a), (b), (c) and (e), and all
registers of the documents mentioned in clause (d), shall be open to the inspection
of any person applying to inspect the same, and, subject as aforesaid, copies of
such documents shall be given to all persons applying for such copies.
35[(2) Every rule prescribed under this section or made under section 69 shall be
laid, as soon as it is made, before the State Legislature.]

92. Burmese registration rules confirmed


[Repealed by the Government of India (Adaptation of Indian Laws) Order, 1937]
93. Repeal
[Repealed by the Repealing Act, 1938]
THE SCHE

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