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ORISSA ACT 8 OF 1983

* THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 1983

[Received the assent of the Governor on the 5th April 1983 first published in an
extraordinary issue of the Orissa Gazette, dated the 5th April 1983]

AN ACT TO AMEND THE INDIAN STAMP ACT, 1899 IN ITS APPLICATION TO THE
STATE OF ORISSA

Be it enacted by the Legislature of the State of Orissa in the Thirty-fourth year of the
Republic of India, as follows:-
Short title and
Commencement.
1. (1) This Act may be called the Indian Stamp (Orissa Amendment) Act, 1983.

(2) It shall be deemed to have come into force on the 17th day of January, 1983.
Substitution
of Schedule 2. For Schedule 1-A of the Indian Stamp Act, 1899 (hereinafter referred to) as 2 of 1899
1-A. the principal Act, the following schedule shall be substituted, namely:-

SCHEDULE 1-A

STAMP DUTY ON CERTAIN INSTRUMENTS UNDER THE

INDIAN STAMP (ORISSA AMENDMENT) ACT, 1983
(See Section 3)
Note- The articles in Schedule 1- A are numbered so as to correspond with similar articles in
Schedule 1.

Description Instrument Proper Stamp-duty

(1) (2)
2. ADMINISTRATION BOND, including a bond given The same duty as a BOND
under sections 291, 375and 376 of the Indian Succe- (No.15) for the same amount, 39 of 1925
5 of 1873
ssion Act, 1925 or section 6 of the Government savings
Banks Act, 1873.

3. ADOPTION DEED, that is to say, any instrument Rupees thirty-seven and

(other than a will) recording an adoption or confe- fifty paise.
rring or purporting to confer an authority to adopt.

4. AFFIDAVIT, including an affirmation or declara- Rupees five

tion in the case of persons by law allowed to affirm
or declare instead of swearing.

* For Bill See Orissa Gazette Extraordinary, dated the 26th March 1983 (360)

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Exemptions

Affidavit or declaration in writing when made-

46 of 1950
(a) as a condition of enrolment under the Army 45 of 1950
Act, 1950 or the Air Force Act, 1950;

(b) for the immediate purpose of being filed or

used in any Court or before the Officer of any
Court;
for the sole purpose of enabling any person to
receive any pension or charitable allowance.

5. AGREEMENT OR MEMORANDUM OF AN
AGREEMENT.

(a) if relating to the sale of a Bill of Exchange; Fifty paise

(b) if relating to the sale of a Government security Subject to maximum of rupees,

or share in an incorporated Company or other thirty-seven and fifty paise thirty-
body corporate; five paise for every ten thousand
or part thereof of the value of the
security or share.

if not otherwise provided for .. One rupee and ninety paise

Exemptions

Agreement or memorandum of agreement-

(a) for or relating to the sale of goods or merchand-

ise exclusively, not being a Note or Memorandum
chargeable under No. 43;

(b) Made in the form of tenders to the Central

Government for, or relating to, any loan.

AGREEMENT TO LEASE- See LEASE (No.35)

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 mark-
etable security), or

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(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) It such loan or debt is repayable on demand or

more than three months from the date of the
instrument evidencing the agreement;

Description of Instrument Proper Stamp-duty

(1) (2)
If drawn If drawn If drawn in
singly in set of set of three,
two, for for each part
each part of the set
of the set
(1) (2) (3) (4)
Rs. P. Rs. P. Rs. P.
When the amount of the loan or debt does not exceed 0.40 0.25 0.25
Rs. 100;
When the amount of the loan or debt exceeds Rs. 100 0.70 0.40 0.25
but does not exceed Rs. 200;
When it exceeds Rs. 200 but does not exceed Rs. 400; 1.25 0.70 0.45
When it exceeds Rs.400 but does not exceed Rs. 600; 1.75 0.90 0.70
When it exceeds Rs.600 but does not exceed Rs. 800; 2.25 1.25 0.80
When it exceeds Rs.800 but does not exceed Rs. 1,000; 3.75 1.90 1.25
When it exceeds Rs.1,000 but does not exceed Rs. 4.10 2.20 1.60
1,200;
When it exceeds Rs.1,200 but does not exceed 5.35 2.85 1.90
Rs.1,600;
When it exceeds Rs.1,600 but does not exceed Rs. 8.15 4.10 2.85
2,500;
When it exceeds Rs.2,500 but does not exceed Rs. 16.25 8.15 5.65
5,000;
When it exceeds Rs.5,000 but does not exceed Rs. 25.00 12.50 8.75
7,500;
When it exceeds Rs.7,500 but does not exceed 37.50 18.75 12.50
Rs.10,000;
When it exceeds Rs. 10,000 but does not exceed 50.00 25.00 17.50
Rs.15,000;
When it exceeds Rs. 15,000 but does not exceed Rs. 68.75 37.50 23.75
20,000;
When it exceeds Rs20,000 but does not exceed Rs. 81.25 43.75 27.50
25,000;
When it exceeds Rs. 25,000 but does not exceed 100.00 50.00 37.50
Rs.30,000;
And for every additional Rs. 10,000 or part thereof in 37.50 18.75 12.50
excess of Rs. 30,000;
(b) if such loan or debt is repayable not more than three Half the duty payable on a loan or debt

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months from the date of such instrument. under clause (a) for the amount secured
Exemption
Instrument of pawn or pledge of goods, if unattested
7. APPOINTMENT OF EXECUTION OF A Sixty-two rupees and fifty paise
POWER, whether of trustees or of property, movable 1 of 1956
or immovable, where made by any writing not being a
Will.
19 of 1850
8. APPRAISEMENT OR VALUATION, made
otherwise than under an order of the Court in the
course of a suit-
The same duty as a BOTTOMRY
(a) where the amount does not exceed Rs. 1,000 BOND (No.16) for such amount.

(b) in any other case Eighteen rupees and seventy-five paise

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 Eighteen rupees and seventy-five paise.
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.

Exemption
Instruments of apprenticeship executed by a
Magistrate under the Apprentices Act, 1850, or by
which a person is apprenticed by or at the charge of
any public charity.
10. ARTICLES OF ASSOCIATION OF A One hundred eighteen rupees and
COMPANY. seventy-five paise.

Exemption
Articles of any Association not formed for profit and
registered under section 25 f the Companies Act, 1956.

See also Memorandum of Association of a Company

(No. 39)
* * * *
ASSIGNEMENT- See CONVEYANCE (No. 23),
TRANSFER (No. 62) and TRANSFER OF LEASE
(No.63), as the case may be.
ATTORNEY-See POWER-OF-ATTORNEY (No. 48).
AUTHORITY TO ADOPT-See ADOPTION-DEED

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(No.3). 7 of 1870
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 Bengal Act
3 of 1876.
order of the Court in the course of a suit-
(a) where the amount or value of the property to which The same duty as a BOTTOMRY
the award relates, as set forth in such award does BOND (No.16) or such amount.
not exceed Rs. 1,000.
(b) if it exceeds Rs. 1,000 but does not exceed Rs. Twenty-three rupees and seventy-five
5,000. paise.
and for every additional Rs. 1,000 or part thereof in One rupee and twenty-five paise
excess of Rs. 5,000. subject to a maximum of one hundred
and twenty-five rupees.
15. BOND, as defined by section 2 (5) not being a
DEBENTURE 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 Thirty-five paise
Rs. 10;
Where it exceeds Rs. 10 and does not exceed Rs. 50; Forty-five paise
Where it exceeds Rs. 50 and does not exceed Rs. 100; One rupee
Where it exceeds Rs. 100 and does not exceed Rs. 200; Two rupees and fifty paise
Where it exceeds Rs. 200 and does not exceed Rs. 300; Three rupees and seventy-five paise
Where it exceeds Rs. 300 and does not exceed Rs. 400; Four rupees and seventy-five paise
Where it exceeds Rs. 400 and does not exceed Rs. 500; Six rupees
Where it exceeds Rs. 500 and does not exceed Rs. 600; Eight rupees and fifty paise
Where it exceeds Rs. 600 and does not exceed Rs. 700; Ten rupees
Where it exceeds Rs. 700 and does not exceed Rs.800; Twelve rupees
Where it exceeds Rs. 800 and does not exceed Rs. 900; Sixteen rupees and twenty-five paise
Where it exceeds Rs. 900 and does not exceed Eighteen rupees and seventy-five paise
Rs.1,000;
and for every Rs. 500 or part thereof in excess of Rs. Nine rupees and forty paise
1,000.
See (No.2) ADMINISTRATION BOND
(No.16) BOTTOMRY BOND
(No.26), CUSTOMS BOND
(No.34), INDEMNITY BOND
(No.56), RESPONDENTIA BOND
(No.57), SECURITY BOND

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 subscription to a
charitable dispensary or hospital or any other object
of public utility shall not be less than a specified
sum per mensem.

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16. BOTTOMRY BOND, that is to say, any statement

whereby the master of a sea-going ship borrows money
on the security of the ship to enable him to preserve the
ship or prosecute her voyage-
Where the amount of value secure does not exceed Rs. Forty paise
10;
Where it exceeds Rs. 10 and does not exceed Rs. 50; Eighty paise
Where it exceeds Rs. 50 and does not exceed Rs. 100; One rupees and fifty paise
Where it exceeds Rs. 100 and does not exceed Rs.200; Three rupees
Where it exceeds Rs. 200 and does not exceed Rs.300; Four rupees and twenty-five paise
Where it exceeds Rs.300 and does not exceed Rs. 400; Six rupees
Where it exceeds Rs.400 and does not exceed Rs. 500; Seven rupees and fifty paise
Where it exceeds Rs. 500 and does not exceed Rs.600; Eight rupees and fifty paise
Where it exceeds Rs.600 and does not exceed Rs. 700; Ten rupees
Where it exceeds Rs. 700 and does not exceed Rs. 800; Twelve rupees
Where it exceeds Rs.800 and does not exceed Rs. 900; Sixteen rupees and twenty-five paise
Where it exceeds Rs. 900 and does not exceed Eighteen rupees and seventy-five paise
Rs,1,000.
17. CANCELLATION- Instrument of (including any Eighteen rupees and seventy-five paise
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. 58-B), SURRENDER OF
LEASE (No. 61) REVOCATION OF TRUST (No. 64-
B)
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 the Revenue
Officer-
(a) where the purchase money does not exceed Rs. 10; Forty paise
(b) where the purchase money exceeds Rs. 10 but does Eighty paise
not exceed Rs. 25;
in any other case The same duty as a Conveyance (No.
23) for a consideration equal to the
amount of the purchase money only.
* * * *
20. CHARTER PARTY- that is to say, any instrument Five rupees
(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 charter
whether it includes a penalty clause or not.
* * * *
22. COMPOSITION DEED- that is to say, any Thirty-seven rupees and fifty paise
instrument executed by a debtor, whereby the conveys
his property for the benefit of his creditors, or whereby
payment of a composition or dividend or their debts is
secured to the creditors, or when by provision is made
for the continuance of the debtors business under the

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supervision of inspectors or under letters of licence, for

the benefit of his creditors. 14 of 1957
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 One rupees and fifty paise
such conveyance as set forth therein does not exceed
Rs. 50;
Where it exceeds Rs. 50 but does not exceed Rs. 100; Three rupees
Where it exceeds Rs. 100 but does not exceed Rs. 200; Six rupees
Where it exceeds Rs. 200 but does not exceed Rs. 300; Eight rupees fifty paise
Where it exceeds Rs. 300 but does not exceed Rs. 400; Twelve rupees
Where it exceeds Rs. 400 but does not exceed Rs. 500; Fifteen rupees
Where it exceeds Rs. 500 but does not exceed Rs. 600; Seventeen rupees
Where it exceeds Rs. 600 but does not exceed Rs. 700; Twenty rupees
Where it exceeds Rs. 700 but does not exceed Rs. 800; Twenty-three rupees
Where it exceeds Rs. 800 but does not exceed Rs. Thirty-seven rupees and fifty paise
1,000;
and for every Rs. 500 or part thereof in excess of Rs. Eighteen rupees and seventy-five paise
1,000

Exemptions

Assignment of copyright under the Copyright Act,

1957, section 18.
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 One rupee and ninety paise
the duty, with which it was chargeable does not
exceed one rupee;
(ii) in any other case Three rupees and seventy-five paise

Exemption
(a) Copy of any paper which a public officer is
expressly required by law to make or furnish for
record in any public office or for any public
purpose.

(b) Copy of, extract from any register relating to

births, baptisms, namings dedications,
marriages, 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 The same duty as is payable on the
chargeable does not exceed one rupee and fifty original
paise;

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(b) in any other case Three rupees and seventy-five paise

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 BOTTOMRY
BOND (No. 16) for such amount.

(b) In any other case Twenty-three rupees and seventy-five

paise.
* * * *
DECLARATION OF ANY TRUST-See TRUST (No.
64)
* * * *
DEPOSIT OF TITLE-DEED See AGREEMENT
relating to DEPOSIT OF TITLE-DEEDS, PAWN OR
PLEDGE (No,6).
DISSOLUTION OF PARTNERSHIP-See
PARTNERSHIP (No. 46).
29. DIVORCE-Instrument of, that is to say, Five rupees
instrument by which any person effects the dissolution
of his marriage
DOWER- Instrument of See SETTLEMENT (No.
58).
DUPLICATE- Se COUNTERPART (No. 25)
31. EXCHANGE OF PROPERTY-instrument of- The 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 The same duty as a CONVEYANCE
description referred to in clause (a) Article No. 40 (No. 23) for a consideration equal to
(that is, without possession); the amount of the further charge
secured by such instrument.

(b) When such mortgage is one of the descriptions

referred to in clause (b) of Article No.40 (that is,
without possession)-

(i) If a 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

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the 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 the possession is not so given

The same duty as a BATTOMRY

BOND (No. 16) for the amount of the
charge secured by such instrument.

33.GIFT- Instrument of, not being a SETTLEMENT The same duty as a CONVEYANCE
(No. 58) or WILL or TRANSFER (No. 62). (No. 23) for a consideration equal to
the value of the property as set forth in
such instrument.
HIRING AGREEMENT or agreement for service-
See AGREEMENT (No. 5).
34. INDEMNITY BOND The same duty as a SECURITY BOND
(No. 57) for the same amount.
INSPECTORSHIP DEED- See COMPOSITION
DEED (No. 22).
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 The same duty as a BOTTOMRY
than one year; BOND (No. 16) for the whole amount
payable or deliverable under such lease.

(ii) Where the lease purports to be for term of not The same duty as a BOTTOMRY
less than year, but not more than five years; BOND (No. 16) for the amount value
of the average annual rent reserved

(iii) Where the lease purports to be for a term The same duty as a CONVEYANCE
exceeding five years, but not exceeding ten (No. 23) for a consideration equal to
years; the amount or value of the average
annual rent reserved.

(iv) Where the lease purports to be for a term The same duty as a CONVEYANCE
exceeding ten years, but not exceeding twenty (No. 23) for a consideration equal to
years; twice the amount of value of the
average annual rent reserved.

(v) Where the lease purports to be for a term The same duty as a CONVEYANCE
exceeding twenty years, but not exceeding (No. 23) for a consideration equal to
thirty years; three times the amount or value of the

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average annual rent reserved.

(vi) Where the lease purports to be for a term The same duty as a CONVEYANCE
exceeding thirty years, but not exceeding one (No. 23) for a consideration equal to
hundred years; four times the amount or value of the
average annual rent reserved.

(vii) Where the lease purports to be for a term The same duty as a CONVEYANCE
exceeding one hundred years, or in perpetuity; (No. 23) for a consideration equal to
one-sixth of the whole amount of rent
which would be paid or delivered in
respect of first fifty years of the lease.

(viii) Where the lease does not purport to be for any The same duty as a CONVEYANCE
definite term; (No. 23) for a consideration equal to
three times the amount or value of the
average annual rent which would be
paid or delivered for the first ten years
if the lease continued so long.

(b) Where the lease is granted for a fine or premium, The same duty as a CONVEYANCE
or for money advanced in addition to rent reserved; (No. 23) for a consideration equal to
the amount or value of such fine or
premium, or advance as set forth in the
lease.

Where the lease is granted for a fine or premium, or The same duty as a CONVEYANCE
for money advanced in addition to rent reserved. (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
one rupee and ninety paise.

Exemption
Lease, executed in the case of a cultivator and for the
purpose 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

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is expressed and such term does not exceed one year,

or when the average annual rent reserved does not
exceed one hundred rupees.
1 of 1956
Explanation- When a lessee undertakes to pay any
recurring charge, such as Government revenue, the
landlords share of cesses, or the owners share of
municipal rates or taxes which is by law recoverable
from the lessor, the amount so agreed to be paid by the
lessee shall be deemed to be part of the rent. 1 of 1956
* * * *
LETTER OF GUARANTEE- See AGREEMENT
(No. 5).
38. LETTER OF LICENCE that is to say, any Thirty-seven rupees and fifty paise
agreement between a debtor and his creditors that the
latter shall, for a specified time, suspend their claims
and allow the debtor to carry on business at his own
discretion.
39. MEMORANDUM OF ASSOCIATION OF A
COMPANY-

(a) if accompanied by articles of association under Seventy-five rupees

section 26 of the Companies Act, 1956.

(b) if not so accompanied One hundred and ninety-three rupees

and seventy-five paise.
Exemption

Memorandum of any association not formed for profit

and registered under section 25 of the Companies Act,
1956.
40. MORTGAGE-DEED, NOT BEING AN
AGREEMENT RELATING TO DEPOSIT OF TITLE
DEEDS, PAWN OR PLEDGE (NO. 6), BOND (NO.
15), MORTGAGE OF A CROP (NO. 41),
RESPONDENTIA BOND (NO. 56) OR SECURITY
BOND (NO. 57)-

(a) When possession of the property or any part The same duty as a CONVEYANCE
of the property comprised in such deed is (No. 23) for a consideration equal to
given by the mortgagor or agreed to be given. the amount secured by such deed.

(b) When possession is not given or agreed to be The same duty as BOTTOMRY BOND
given as aforesaid. (No.16) for the amount secured by such
deed.

Explanation- A mortgagor who gives to the

mortgage a power-of-attorney to collect rents
or a lease of the property mortgaged or part

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thereof, is deemed to give possession within

the meaning of this article.

When a collateral or auxiliary or additional or

substituted security, or by way of further
assurance for the above-mentioned purpose
where the principal or primary security is
duly stamped-

for every sum secured not exceeding Rs. 1,000; and One rupees and ninety paise One
for every Rs. 1,000 or part thereof secured in excess of rupees and ninety paise
Rs. 1,000.

Exemptions

(1) Instruments executed by persons taking advances

under the Land Improvement Loans Act, 1883,
of the Agriculturists Loans Act, 1884, or by their
sureties as security for the repayment of such 19 of 1883
12 of 1884
advances.

(2) Letter of hypothecation accompanying a bill of

exchange.

41. MORTGAGE OF 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 not in existence at the
time of the mortgage-

(a) when the loan is repayable not more than three

months from the date of instrument-

for every sum of secured not exceeding Rs. 200 Thirty paise

and for every Rs. 200 or part thereof secured in excess Thirty paise
of Rs. 200;

(b) when the loan is repayable more than three months

but not more than eighteen months, from the date
of instrument-

for every sum secured not exceeding Rs. 100; Forty paise

and for every Rs. 100 or part thereof secured in excess Fifty paise
of Rs. 100.

42. NOTARIAL ACT that is to say, any instrument, Three rupees and seventy-five paise
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

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office, or by any other person lawfully as a Notary

Public.

See also PROTEST OF BILL OR NOTE (No. 50).

43. NOTE OR 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; Fifty paise

(b) of any stock or marketable security exceeding in
value twenty rupees;
Subject to a maximum of rupees thirty-
seven and fifty paise, forty-five paise
for every ten thousand rupees or part
thereof of the value of the stock or
security.

44. NOTE OF PROTEST BY THE MASTER OF A Two rupees and fifty paise
SHIP-See also PROTEST BY THE MASTER OF A
SHIP (No. 51).
45. PARTITION-Instrument of as defined by section The same duty as a BOTTOMRY
2 (15). BOND (No.16) 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 divided
property in severality is executed
and a partition is effected in
pursuance of such agreement the
duty chargeable upon the
instrument effecting such a
partition shall be reduced by the
amount of duty paid in respect of
the first instrument but shall not be
less than one rupees and ninety
paise.

(b) Where land is held on Revenue

Settlement for a period not
exceeding thirty years and paying

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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
15 of 1872
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 one rupee and ninety
paise.
46. PARTNERSHIP-

A- Instrument of

(a) where the capital of the partnership does Nine rupees and fifty paise
not exceed Rs. 500;

(b) in any other case. Fifty rupees

B- Dissolution of- Twenty-three rupees and seventy-five

paise.

PLAN OR PLEDGE- See AGREEMENT RELATING

TO DEPOSIT OF TITLE-DEEDS, PAWN OR
PLEDGE (No.6).

48. POWER OF ATTORNEY as defined by section

2(21) not being a proxy-

(a) when executed for the sole purpose of procuring One rupee and ninety paise
the registration of one or more documents in
relation to a single transaction or for admitting
execution of one or more such documents;

(b) when required in suits or proceedings under One rupees and ninety paise
Presidency Small Cause Courts Act, 1872;

(c) when authorizing one person or more to act in a Three rupees and seventy-five paise
single transaction other than the case mentioned in
clause (a);

(d) when authorizing not more than five persons to act Eighteen rupees and seventy-five paise
jointly and severally in more than one transaction

14
 LatestLaws.com

or generally;

(e) when authorizing more than five but not more than Thirty-seven rupees and fifty paise
ten persons to act jointly and severally in more
than one transaction of generally;

(f) when given for consideration and authorizing the The same duty as a CONVEYANCE
attorney to sell any immovable property; (No. 23) for the amount of
consideration.

(g) in any other case Three rupees and seventy-five paise for
each person authorized.

N.B.- The term Registration includes 16 of 1680

every operation incidental to
registration under the Indian
Registration Act, 1908.

Explanation- For the purposes of this article more

persons than one when belonging to the same firm shall
be deemed to be one person.
* * * *
50. PROTEST OF BILL OR NOT that is to say, any Five rupees
declaration in writing made by a Notary Public, or
other person lawfully acting as such, attesting the
dishonour of a Bill of Exchange or Promissory Note.

51. PROTEST BY THE MASTER OF A SHIP that Five rupees

is to say, any declaration of the particulars of the
voyage drawn up by him, with a view to the
adjustment of losses or the calculation of averages,
and every declaration in writing made by him against
the 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).

* * * *
54. RECONVEYANCE OF MORTGAGED
PROPERTY-

(a) if the consideration for which the property was The same duty as a CONVEYANCE
mortgaged does not exceed Rs. 1,000; (No. 23) for the amount of such
consideration as set forth in the
reconveyance.

15
 LatestLaws.com

(b) in any other case

Thirty-seven rupees and fifty paise
55. RELEASE that is to say instrument not being
such a release as is provided for by section (23-A),
whereby a Person renounces a claim upon another
person or against any specified property-

(a) if the amount of value of the claim does not exceed The same duty as a BOTTOMRY
Rs. 1,000; BOND (No. 16) for such amount or
value as set forth in the release

(b) in any other case Eighteen rupees and seventy-five paise.

56. RESPONDNTIA BOND that is to say, any The same duty as a BOTTOMRY
instrument securing a loan on the cargo laden or to be BOND (No. 16) for the amount of the
laden on board a ship and making repayment loan secured.
contingent on the arrival of the charge at the port of
destination.
3 of 1876
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 19 of 1883
received by virtue thereof, or executed by a surety to
secure the due performance of a contract- 12 of 1884

(a) when the amount secured does not exceed Rs. The same duty as a BOTTOMRY
1,000; BOND (No. 16) for the amount
secured.

(b) in any other case Eighteen rupees and seventy-five paise.

Exemptions

Bond or other instrument, when executed-

(a) by headmen nominated under rules framed in

accordance with 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 subject or public utility shall not be
less than a specified sum per mensem;

(c) by persons taking advances under the Land

16
 LatestLaws.com

Improvement Loans Act, 1883, or the

Agriculturists Loans Act, 1884, or by their
sureties, as security for the repayment of such
advances;

(d) by officers of the 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 The same duty as a BOTTOMRY
(including a deed of dower). BOND (No. 16) 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 one
rupee and ninety paise.
Exemption

Deed of dower executed on the occasion of marriage

between Mohammadans.

(B) REVOCATION OF The same duty as a BOTTOMRY

BOND (No. 16) for a sum equal to the
amount or value of the property
1 of 1556
concerned, as set forth in the instrument
of Revocation, but not exceeding thirty-
seven rupees and fifty paise.

See ALSO TRUST (No. 64)

59. SHARE WARRANTS to bearer issued under the
Companies Act, 1956.
One and a half times the duty payable
on a CONVEYANCE (No.23) for a
consideration equal to the nominal
amount of the shares specified in the
warrant.

Exemptions
Share warrant when issued by a company in pursuance
of the Companies Act, 1956, section 114, to have effect
only upon payment, as composition for that duty, to the
Collector of stamp-revenue, of-

(a) one and a half percentum of the whole

17
 LatestLaws.com

subscribed capital of the company; or

(b) if any company which has paid the said duty or

composition in full, subsequently issues an
addition to its subscribed capital, one and a half
percentum of the additional capital so issued.

61. SURRENDER OF LEASE

(a) When the duty with which the lease is chargeable The duty with which such lease is
does not exceed seven rupees and fifty paise. chargeable.

(c) in any other case

Eighteen rupees and seventy-five paise.
Exemptions

Surrender of lease, when such lease is exempted from

duty.
62. TRANSFER (Whether with or without
consideration)-
* * * *
of any interest secured by a bond of mortgage deed-

(i) if the duty on such bond or mortgage deed does The duty with which such bond or
not exceed seven rupees and fifty paise; mortgage deed is chargeable.

(ii) in any other case Eighteen rupees and seventy-five paise

(d) of any property under the Administrator Generals Thirty-seven rupees and fifty paise.
Act, 1913, section 25;

(e) of any trust-property without consideration from Eighteen rupees and seventy-five paise
one trustee to another trustee or from a trustee or such smaller amount as may be
to a beneficiary. chargeable under clause of the
article.
Exemptions
Transfer by endorsement-
* * * *
(b)of a delivery order, warrant for goods, or other
mercantile document of title to goods;.

* * * *
(e) of securities of the Central Government

See also Section 8-

63. TRANSFER OR LEASE by way of assignment The same duty as a CONVEYANCE
and not by way of under lease. (No. 23) for a consideration equal to
the amount of the consideration for the
transfer.

18
 LatestLaws.com

Exemption
Transfer of any lease exempt from duty-

64. TRUST-A-DECLARATION OF- of concerning The same duty as BOTTOMRY BOND

any property when made by way writing cot being a
Will.
B- REVOCATION OF- or concerning any property
when made by an instrument other than a Will.
(No. 16) for a sum equal to the amount
or value of the property concerned, as
set forth in the instrument, but not
exceeding fifty-six rupees and twenty-
five paise.
The same duty as a BOTTOMRY
BOND (No. 16) for a sum equal to the
amount or value of the property
concerned, as set forth in the
instrument, but not exceeding thirty-
seven rupees and fifty paise.

See also SETTLEMENT (No.58)- Variation See

APPRAISEMENT (No. 8)
65.- WARRANT FOR GOODS that is to say, any Rupees one
instrument evidencing the title of any person therein
named, or his assigns, or the holder thereof, to the
property in any goods lying in or upon any signed
dock, warehouse or wharf, such instrument being or
certified by or on behalf of the person in whose
custody such goods may be.
Repeal and Orissa
Savings. 3 . (1) The Indian Stamp (Orissa Amendment) Ordinance, 1982, is hereby repealed. Ordinance
No. 11 of
1982.

(2) Notwithstanding such repeal anything done or any action taken under the
Principal Act as amended by the said Ordinance shall be deemed to have been done or taken
under the Principal Act as amended by this Act.

19
 LatestLaws.com

LatestLaws.com

The Indian Stam p (Orissa Am endm ent) Act, 20 0 1

Act 1 of 20 0 3

Keyword(s):
Treasury, Indian Stam p Act

Am endm ent appended: 5 of 20 0 4

DISCLAIMER: This docum ent is being furnished to you for your inform ation by PRS
Legislative Research (PRS). The contents of this docum ent have been obtained from sources
PRS believes to be reliable. These contents have not been independently verified, and PRS
m akes no representation or warranty as to the accuracy, com pleteness or correctness. In
som e cases the Principal Act and/ or Amendm ent Act m ay not be available. Principal Acts
m ay or m ay not include subsequent amendm ents. For authoritative text, please contact the
relevant state departm ent concerned or refer to the latest government publication or the
gazette notification. Any person using this m aterial should take their own professional and
legal advice before acting on any information contained in this docum ent. PRS or any persons
connected with it do not accept any liability arising from the use of this document. PRS or any
persons connected with it shall not be in any way responsible for any loss, dam age, or distress
to any person on account of any action taken or not taken on the basis of this docum ent.
 LatestLaws.com

ORISSA ACT 1 OF 2003

'THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 2001
[ Received the assent of the president on Ihe 10th December, 2002, first
published in an extraordinary issue of the Orissa Gazette, dated the 20th
January, 2003 (No. 93) 1

AN ACT FURTHER TO AMEND THE INDIAN STAMP ACT, 1899 IN ITS

APPLICATION TO THE STATE OF ORISSA AND TO REPEAL THE
ORISSA ADDITIONAL STAMP DUTY ACT, 1970.

BEit enacted by the Legislature of the Slate of Orissa in the fifty-second

. Year of Ihe Republic of India as follows :-

short lille. 1, This Act may be called the Indian Slarnp (Orissa Amendment) Act,
2001.

Amendment 2. In section 4 of the Indian Stamp Act. 1899 (hereinafter referred to as

nfsec'ion 44

the principal Act) in sub-section ( I ) , for the words "one rupee and eight annas",
the words "ten rupees" shall be substituled.

Amendment 3. In the proviso to section 6 of the principal Act, for the words "one rupee
of section 6.
and eight annas", the words "ten rupees" shall be substituled.

- Amendment 4. In section 31 of the principal Act, in sub-section (I), for Ihe words "not
of secrion 31.
exceeding five rupees" and "not less than fifty naye paise", Ihe words "not
exceeding twenty rupees" and "not less than five rupees", shall respectively
be substitu(ed.

Amendment 5. In section 47-A of the principal Act, in sub-section (2-a), for the words
of section 47-
A. "two years", the words "lhree years" shall be substituted.
Amendmenl 6. For section 73 of the principal Act, the following section shall be sub-
' of seclion 73.
stituted, namely :-

"73. (1) Every public officer or any person having in his custody any
registers, books, records, papers, documents or proceedings, Ihe inspections
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 limes
permit any officer authorised in writing by the Collector to enter upon any
premises and to inspect for such purposes the regislers, books, records,
papers, documents and proceedings and to take such notes and extracis, as
he may deem necessary,without fee or charge and if necessary to seize them
and impound the same under proper acknowledgement :

Provided that such seizure of my registers, books, records, papers, docu-

ments or proceedings in the custody of any Bank be made only after a notice
of thirty days to make good the deficit of stamp duty is given.

For Ihe Bill see Onssa Gazelte, Ewtra~rdinarydated,lhe

 LatestLaws.com

Explanation-For the purposes of (his proviso 'Bank' means a banking

company as defined in section 5 of Ihe ~ankin'gRegulation Act, 1949 and
includes the Slale Bank of India, constiluted by the State Bank of India Act,
'
1955,a subsidiary bank as defined in the State Bank of lndia (Subsidiary Bank)
' Act, 1959 corresponding new Bank as define in lhe Banking Companies (Ac-
- quisition and Transfer of Undertakings) Ad, 1970 and in the Banking Compa-
nies (Acquisition and Transfer of Underlakings) Act, 1980. a Regional Rural
Bank established under the Regional Rural Banks Act, 1976, Ihe Industrial
Developmenl Bank of lndia established under the Industrial DeveIoprnent
Bank of India Act, 1964. National Bank of Agriculture and Rural Devefopment
established under the National Bank for ~ ~ i i c u l t u and
r e Rural Development
Act, 1981, the Life Insurance Corporation of lndia established under the Life
Insurance Corporation Act, 1956, Ihe Industrial Finance Corpiration of
lndia established under the lndusltial Finance Corporation Act, 1948, and as
such other financial or banking instilulion owned. controIled or mpnaged by a
State Government or Ihe Central Government, as may be notified in this
behalf by the Government.

(2) Every person having in his custody or maintaining such registers,

books, records, papers, documents or proceedings shall, when so required by
the officer authorised under sub-section ( I ) , produce them before such officer
and at all reasonable times such oHicer to inspecl lhern and take such
notes and extracts as he may deem necessary.

(3) If, upon such inspection, the officer so authorised, is of opinion that
any inslrumenl is chargeable with duty and is not duly stamped, he shaIl
require Ihe payment of the proper duty or the amount required to make up the ,

same from Ihe person liable to pay the stamp duly and in case of default the
amount of the duty shall be recovered as an arrear of land revenue".

Arnendrnenl of 7. In Scheduje I-A to the ~rincipalAct,-

Schedule I-A.

(0 in article 3, for the words "Twohundred rupees" appearing in col-

umn (Z),the words 'Two hundred and fifty rupees" shall be sub-
stituted;

(iiJ in article 5,-

(a) for the words "One rupee" appearing ifi column (2) against
clause (a), Ihe words "five rupees" shall be subsliluted ;

(b) for the words "fofly-two rupees fifty paise" appearing in col.umn
(2) of the entry against clause (b), Ihe words "fifty rupees" shall
be substiluted; and

(cJ for the words "Three rupees" appearing in column (2) against
clause (c), the words "Ten rupees" shall be substituted ;
 LatestLaws.com

5
(iii) in clause (2) of article 6,-

(a) forsub-clause (a), the following sub-clause shall be substituted,

namely :-

"(a) if such loan or debt is repayable on demand or more than

three months from the date of inslrument evidencing the
agreement-

When the amount of the loan or .. Five rupees,

debt does not exceed Rs. 500

When it exceeds Rs. 500 but .. Ten rupees,

does not exceed Rs. 1,000

And for every additional Rs. 1,000 .. Ten rupeesW;and

or part thereof in excess or Rs. 1,000.

(b) in sub-clause (b), for Ihe word, brackets and letter "clause (a)",
the word,' brackets and letter "sub-clause (a)" shall be
substituted :

(iv) in article 7, for Ihe wordsVOnehundred rupees" appearing in col-

umn (2),the words "One hund,red and fifty rupees" shall be
substituted ;

(v) in article 8, for Ihe words 'Twenty-one rupees" appearing in column

(2) against clause (b], Ihe words "Fifty rupees" shall be
substituled ;

(viJ in arlicle 10, for the words'Two hundred rupees" appearing in col-
. umn (21, the words 'Three hundred rupees" shall be sub-
stituted ;

(vii) in article 12,-

(a) for (he words, brackets and figure "The same duty as a
BOTOMRY BOND (No. 16) or such amount" appearing in
column (2) against clause (a), the words, brackets and figure
"The same duty as a BOND (No.15)'or such amount" shall be
subs(ituted ;

(bJ for the words 'Twenty-seven rupees" appearing in column (2)

againsl clause (b), the words "Fifty rupees" shall be
substituted ; and

(c) for the entry appearing at the end in column (2), the following
entry shall be substituted, namely :-"Two rupees subject to a
maximum of two hu.ndred rupees."
 LatestLaws.com

(viii) far article 15 including the entries against it but excluding the ref-
erence to other Bonds commencing wilh the word "See" and end-
ing with the words "SECURITY BOND" followed by Ihe '!EX.
emptions" appearing at the end in column (I), the following shall be
subslituted under appropriate columns, namely :-

(1 1 (2I
"15. BOND, as defined by section 2 (5) not Two per centum of the
being a DEBENTURE and not being other- amount or Ihe value
wise provi.ded for by this Act, or by the secured.";
Court Fees Act, 1870.
(ix) for arlicle 16 including the entries against it, the following Article with
its'enlries shall be subsliluted under appropriate columns, namely :-

"16. BOTTOMRY BOND, that is to say, The same duty as a BOND

any instrument whereby the master of (No.75)on the amount or
a sea-going ship borrows money on value secured." ;
the ~ c u r i t 01
y the ship to enable him
to preserve the ship or prosecute her
voyage.

(xJ in article 17, for the words "One hundred rupees" appearing in
column (2), Ihe words "One hundred and fifty rupees" $\\all be
subsliluted ;

(xi) in article 18, for clauses (a). [b) and (c) including the entries
appearing against them in column (2). the following clauses with
Iheir respective entries shall be subslituted under appropriale
columns,namely :-
(1 1 (2)
"(2) Where the purchase money Two rupees 'r

does nol exceed Rs. 100.

(b) ln any other case The same duty as is leviable
on a CONVEYANCE under
' Division (A); (8) or (C), as
the case may be, of article
23 for a consideration equal
to ihc amount of the purchase
money only.";

(xi) after article 18, the following Arlicle with the entries'against i t shall
be inserted under appropriate columns, oamely :-
('I (2)
"1 9. CERTIFICATE OR OTHER DOCU- One rupee";
MENT, evidencing the right or lille 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).
 LatestLaws.com

(xiii) in article 22. fdr Ihe words "Fifty rupees" appearing in column (2),
the words "Seventy rupees" shalt be subsliluted ;
(xiv) for article 23 incIuding the entries against it, the following arlicle
with its entries shall be substituted under appropriate calumns,
namely :- -

(1) (2 1
"23.CONVEYANCE-As defined by
sedion 2 (10) not being a transfer
charged or exempted under No. 62 :-
(a) in respect of movable property Four percenlurn of the amount
or value of the consideration as
sel forth in the instrumenl.
(bJ in respect of immovable property Eight per cenlum of the amount
or value of the consideration for
such conveyance as sel forth
therein or the market value of
the property whichever is
higher.
(c) in respect of a multi-unit house
or unit of apartmentlflatrportion
of a multistoried building or part
of such slructure to which the
provisions of the Orissa Apart- Orissa Acl 1
- ment Ownership Act, 1982 01 1984. .
apply-
(i) where the amauntor value Three per centum of the
of lhe consideration for amount.
such conveyance as set
forth therein or market value
OF the property whichever is
higher, does not exceed
rupees 5 lakhs.

(ii) where il exceeds rupees 5 Four per cenlum of the amount. ,

lakhs, but does not exceed p

' rupees 15 lakhs.

(iji) where it exceeds rupees Seven per centum of the

15 lakhs. amount,

Explanation-For the purpose of

this arlicle, an agreement to sell any
immovable property or a power of
allorney shall, in case of transfer of the
possession of such property before or
at the time of or after the execution of
such agreement or power of attorney,
be deemed to be a conveyance and the
stamp duty thereon shall be chargeable
accordingly:

Provided'that lhe stamp duly already

p a i d on such agreement or power of
altorney shall, at Ihe time of the execution
of a, conveyance in pursuance of such
agreement or power of altorney, be
adjusted towards the total amounl of duly
chargeable on the conveyance :
 LatestLaws.com
LatestLaws.com

8
Provided further !hat section 47-A
shall not apply to such agreement and
power of attorney.
Exemptions
Assignment of copyright under the Copyright Act, 1957, section. 18 1401 1957

Co-partnership deed (See PARTNERSHIP No. 46)

(xv) in article 24,-
(a) for thewords "Two rupees and fifly paise" appearing in column
(2)'against clause (i), the words "Five rupees" shall be
subslituted ; and
(b) for the words "Five rupees" appearing in column (2) against
clause jii), the words-"Ten rupees" shall be subsliluted ;
(xviJ in article 25, for Ihe words "Five rupees" appearing in column (2)
against (b), the words "Ten rupees" shall be substituted ;
(xvii) in article 26, for Ihe words "Fifty rupees" appearing in column (2)
against clause (b), the words "One hundred rupeest1shall be
substituted ;
(xviii) in article 29, for Ihe words "One hundred rupees" appearing in col-
umn (2),the words "Two hundred rupees" shall be substiiuted ;
(xix) in article 31, for lhe entry appearing in column (2), the following entry
shall be substituted, namely :-
"The same duty as is leviable on a conveyance under Division (A), ,

(8) or (C), as the case may be, of article 23 far a consideration as set
forth in such instrument or the market value of the property,
whichever (s higher" ;
(xx) in arlicle 32, for Ihe expression "(No. 23 j" wherever it occurs in col-
umn (2), Ihe words, brackets, letter and figure "under Division (A) of .
article 23" shall be substituted ;
(xxi) in arlicle 33. for the expression "(No. 23)" appearing in column (2),
the words, brackets, letters and figure "under Division (A), (B) or (Cj,
as the case may be, of arlicle 23" shall be substituted ;
(xxii) in article 35. for the expression "(No. 23j" wherever it occurs in col-
'
umn ( 2 ) , the words, brackets, letters and figure "under Division (A).
(B) or (C), as Ihe case may be, of article 23" shall be
subslituted ;
(xxiii] after arlicle 35, the following article with its entries shall be inserted
under appropriale columns,namely :-
(1) (2)
"36. LETTER OF ALLOTMENT OF SHARES One rupee";
in any company or proposed company, or
in respect of any loan Io be raised by any
company or proposed company.
 LatestLaws.com

See also CERTIFICATE OR OTHER

DOCUMENT (No. 19).

(xxiv) in article 38, for the words I'FiRy rupees" appearing in column (2),the
words "One hundred rupees" shall be substituted ;
(xxv) in article 39, For the words "Two hundred rupees" and "Five hundred
rupees" appearing in column (2). againsl clause (a) and clause (b),
the words "Three hundred rupees" and "Six hundred rupeesnshall
' respectively be substituted ;

(xxvi) in article 40, for the expression "(No.23)" appearing in column (2),
against clause (a), Ihe words, brackets, letters and figure "under
Division (A), (8)or (C), as the case may be. of arricle 23" shall be
substiluted ;
(xxvii) in arlicle 41,-

(a) for [he ivo~ds'Thirty paise" wherever it occurs in column (2)

againsl clause (a), the words "One rupee" shail be substituted ;
and

(b) for Ihe words "Forty paise" and "Fifty paise" appearing in column
(2) against clause (b), the words "Two rupees" shall be
substituted ;

(xxviij) in arlicle 42, for the words "Twenly rupees" appearing in column (4,
the words "Thirty rupees" shall be substiluled ;

(xxix) in article 43, for the words "Seventy-five paise" and "Forty-two ru-
pees and fifty paise" appearing in column (2) against clause (a) and
clause (b), the words "One rupee" and "FiHy rupees" shall respec-
tively be qubstituted ;
(xxx) in article 44, for the words "Ten rupees" appearing in column (2),Ihe
words "Twenly rupees" shall be subs(iluted ;

(xxxi) in article 46,-

(a) for the words "Twenty rupees" and "One hundred rupees"
appearing in column (2) againsl clause (a) and clause (b) of
Division A, the words "Fifly rupees" and "Two hundred rupees"
shall respectively be subslituted, and

(b) for the words "Fifty rupees" appearing in column (2) againsl
Division B, Ihe words "One hundred rupees" shall be
substituled ;

(xxxii) in article 48,-

(a) for Ihe'words "Ten rupees", "Fifty rupees" and"One hundred

rupees" appearing in cdumn (2), against clause (c), clause (d)
and clause (e), the words "Twenty rupees", "One hundred
rupees", and "Two hundred rupees" shall respectively be
substituted, and
 LatestLaws.com

(b) for the expression "(No. 23)" appearing in column (2) against
clause (f), the words, brackets, letters and figure "under Division
( 8 ) or (C), as the case may be, of article 23" shall be
substituted ;

(xxxiii) in article 54,-

(a) for the expression "(No. 23)" appearing in column (2) againsl
-- clause (a), the words, brackets, letters and figure "under Division
-
(A) of article 23" shall be substituted, and

(6) for the words "Forty-two rupees" appearing in column (2) against
clause (b), Ihe words "Fifty rupees",shall be subslituted ;

(xxxiv) in arlicles 55 and 57, for the words 'Twenty-one rupees" appearing
in column (2). against clause (b), the words "One hundred rupees"
shall be substituted ;

(xxxv) in article 58,-

(a) the brackets and letter "(A)" appearing at the beginning shall be
omitted,

(6) in the proviso to the entry appearing in column (2) against

Division (A), for the words "three rupees", Ihe words "Len rupees"
shall be substituted, and

(c) for the words "~or',y-tworupees" appearing at the end of (he edry
in column (2) against Division (B), Ihe words "One hundred ru-
pees" shall be subsliluled ;
(xxxvi) in arlicle 59, for (heexpression "(No. 23)" the words, brackets, letiers
and figure "under Division (A), of article 2 3 shall be substituled ;

(xxxvii] in arlicle 61, lor the words "Twenly-one rupeesnappearing in column

(2),against clause (b), lhe words "Fifty'rupees" shall be substituted ;

(a) for Ihe words "bond of mortgage deed" appearing in the opening
portion of clause (c), the words "bond for mortgage deed" shall
be substituted, and

(b) for the words "Twenly-one rupees", "Forty-two rupees" and

"Eighleen rupees and sevenly-five paise" appearing in column
(2) against sub-clause (ii) of clause (c), clause (d) and clause (e)
respectively, the words "Fifty rupees" shall-be substituted ;
(xxxix) in article 63,-

(a) for (he wards TRANSFER OF LEASE appearing in column (I),

the words "TRANSFER OF LEASE" shall be substituted ; and

(b) for the expression "(No. 23)" appearing in column (21,the words,
brackets, letters and figure "under Division (A), (8) or (C), as the
case may be, of article 23" shall be substituted ;
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(xi) in article 64. for the words "Sixly-two rupees" and "Forty-two
rupees" appearing in column (2) against Division (A) and
Division (El), the words "One hundred rupees" and "Fiftyrupees''
shall respectively be substltuled ; and

(xii) in article 65,far the words "Five rupeesnappearing in column (2),

the words 'Ten rupees" shall be substituted.
Repeal of 8. The Orissa Additional Stamp Duty Act, I970 is hereby repealed. Otissa Act
Otissa Act 32 01 1970,
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ORISSA ACT 5 OF 2004 '

"THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 2003

[ Received the assenl ofthe Governor on the 31st March, 2004, first published in an
Extraordinary issue of (he Orissa Gazette daled the 20th April, 2004 (No. 581)]

AN ACT FURTHER TO AMEND THE INDIAN STAMP I899 ACT.

IN THE APPLICATION TO THE STATE OF ORISSA.

BEi t enacted by Ihe Legislatureof the Slate of Orissa in the Fihy-fourthyear

of the Republic of India as follows:- .

I Short We. 1. This Act may be called the Indian Stamp (Orissa Amendment)
I Act, 2003.
I .

Amendmenl 2. In Explanation to sub~seclion( I ) of Section 73 of Ihe Indian stampAcl, 2 of 1899.

: Or section73' 1899. for Ihe words and figures "[he Industrial Finance Corporation of India
, -
eslablished under the Industrial Finance Corporation Act. 1948, the words and
I
figures "other public financial inslitutions notified under Section 4-A of the .
I Companies Act, 1956" shall be substituted. , 1 of 1956.

'For the Bill, See Orissa Gazette. ~xtraordinar~,

dated the 20th April 2004 (NO. 581 )
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The Orissa Gazette

EXTRAORDINARY
PUBLISHED BY AUTHORITY

No.167, CUTTACK, THURSDAY, FEBRUARY 12, 2009 / MAGHA 23, 1930

LAW DEPARTMENT
NOTIFICATION
The 12th February 2009
No.2367/I Legis.12/08- The following Act of the Orissa Legislative Assembly
having been assented to by the President on the 29th January, 2009 is hereby published for
general information.

ORISSA ACT 8 OF 2009

THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 2008

AN ACT FURTHER TO AMEND THE INDIAN STAMP ACT, 1899
IN ITS APPLICATION TO THE STATE OF ORISSA.
Be it enacted by the Legislature of the State of Orissa in the Fifty-ninth Year of the
Republic of India as follows:-
Short title,
extent and 1. (1) This Act may be called the Indian Stamp (Orissa Amendment) Act, 2008.
commence-
ment
(2) It shall extend to the whole of the State of Orissa.
(3) It shall come into force on such date as the State Government may, by
notification, appoint. 2 of 18993
Amendment 2. In section 47-A of the Indian Stamp Act, 1899, -
of section
47-A (a) for sub-section (1) the following sub-section shall be substituted, namely:-
(1) Where the registering officer under the Registration Act, 1908, while registering 16 of 1908
any instrument of conveyance, exchange, gift, partition or settlement has reasons to believe
that the market value of the property which is the subject matter of such instrument has not
been rightly set forth in the instrument or is less than the minimum value determined in
accordance with the rules made under this Act, he shall, before registering such instrument,
refer the matter to the Collector, with an intimation in writing to the person concerned , for
determination of the market value of such property and the proper duty payable thereon. and
(b) in sub-section (2-a) for the words truly set forth in the instrument the words
rightly set forth in the instrument or is less than the minimum value determined in
accordance with the rules made under this Act shall be substituted.
By order of the Governor
B.K.NAYAK
Principal Secretary to Government
_____________
Printed and published by the Director of Printing, Stationery and Publication, Orissa, Cuttack-10
OGP/SBP., Ex.Gaz.No. 1890-193+1080 DTP-12-2-2009 Print-12-2-2009
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GOVERNMENT OF ORISSA
REVENUE AND DISASTER MANAGEMENT DEPARTMENT
***
NOTIFICATION

No. Stamp-38/08- 10075 /R&D.M., dated 28.2.2009

In exercise of the powers conferred under subsection (3) of section 1 of the Indian
Stamp (Orissa Amendment) Act, 2008 (Act-8 of 2009), published in the Orissa Gazette vide
No. 167 dated. 12.2.2009, the State Government do hereby appoint the 28th day of February,
2009, to be the date on which the said Act comes into force.
By order of the Governor,
Sd/-
(G.V.V. Sarma)
28.2.2009
Commissioner-cum-Secretary to Government

Memo No.10076 /R&DM., Dt. 28.2.2009

Copy forwarded to the Director, Printing, Stationary and Publication, Orissa, Cuttack
with a request to publish this Notification in an extra-ordinary issue of Orissa Gazettee and
supply 50 spare copies to this Department.

Joint Secretary to Government

Memo No.10077 /R&DM., Dt. 28.2.2009
Copy alongwith a copy of Gazatte Notification No.167,dtd.12.02.09 forwarded to the
IGR, Orissa, Cuttack / All RDCs / All Collectors/ All Registrars of the Office of the District
& Sessions Judges/ All Deputy IGRs/ All District Registrars/ All District Sub-Registrars/ All
Sub-Registrars for information and necessary action.

Joint Secretary to Government

Memo No.10078 /R&DM., Dt. 28.2.2009
Copy alongwith a copy of Gazatte Notification No.167,dtd.12.02.09 forwarded to All
Departments of Government / IMU Cell of R &DM Deptt./ Registration Branch (Guard file)
of this Department for information and necessary action.

Joint Secretary to Government

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