[As amended by Guj. Act. No. 19 of 2001 w.e.f. 1-9-2001]
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Description of Instrument
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Proper Stamp-duty
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1.
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ACKNO WLEDGEMENT of a debt exceeding twenty
rupees in amounts or value written or signed by, or on behalf of,
a debtor in order to supply evidence of such debt in any book (other
than a banker's pass book) or on a separate piece of paper when such
book or paper is left in the creditor's possession ; |
Fifty paise
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Provided that such acknowledgement does not contain
any promise to pay the debt or any stipulation to pay interest or
to deliver any goods or other property. |
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2.
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ADMINISTRATION -BOND, including a bond given
under the Indian Succession Act, 1925 (XXXIX of 1925) or section 6
of the Government Saving Banks Act, 1873, (v of 1873) |
Subject to a maximin of One hundred Rupees, four
rupees for every hundred rupees or pait thereof of the value of
the bond.
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3.
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ADOPTION -DEED, that is to say any instrument
(other than a will) recording an adoption or conferring of purporting
to confer an authority to adopt. |
Fifty rupees
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4.
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AFFIDAVIT, including an affirmation of declaration
in the case of persons by law allowed to affirm or declare instead
of swearing. |
Twenty Rupees
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Exemptions
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Affidavit to declaration in writing when made - |
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(a) as a condition of enrolment under the Army Act,
1950 (XLVI of 1950) or the Air Force Act, 1950; (XLV of 1950) |
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(b) for the immediate purpose of being field or used
in any Court or before the officer of any court; or |
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(c) for the sole purpose of enabling any person to
receive any pension or charitable allowance. |
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5.
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AGREEMENT OR MEMORANDUM OF AN AGREEMENT' OR
ITS RECORDS
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(a) if relatiing to the sale of a bill of exchange;
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Fifty paise
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(b) if relating to the purchase or sale of a Government
security;
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Subject to a maximum of forty rupees, twenty five
paise for every rupees 10,000 or part thereof of the value of the
security at the time of its purchase or sale, as the case may be.
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(c) if relating to the purchase or sale of shares,
scrips, stocks, bonds, debentures, stocks or any other marketable
security of a like nature in or of any incorporated company or other
body corporate-
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(i) when such agreement or memorandum of an agreement
is with or through a member or between members of a Stock Exchange
recognised under the Securities Contracts (Regulation) Act, 1956;
(XLII of 1956.)
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In the case of forward contracts relating to the
purchase or sale of securities.
(a) where that value of the Security at the time
of its purchase or sale, as the case may be, does not exceed Rs.
2,500, twenty paise;
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(b) where such value exceeds Rs. 2,500 thirty five
paise for every 5,000 or part thereof.
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(ii) in other cases;
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Fifty paise on every Rs. 25,00 or pait thereof
of the value of the security at the time of its paichase or sale
as the case may be.
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(d) if relating to the purchase or sale of cotton
including cotton pods or kapas (unginned cotton).
(e) if relating to the purchase or sale of bullion
or specie;
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Twenty five paise for every unit of transaction
or part thereof
(a) Ten paise for every unit of 10 Kilogram of
Silver or Part tehreof.
(b) Forty paise for every unit of 1 kilogram of
gold or part thereof
(c) Seventy five paise for every unit of 250 sovreigns
or part thereof.
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(f) if relating to purchase or sale of oil seeds;
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Such rate not exceeding –
(i) Fifty paise for every 5,000 kilograms of oilseeds
or part thereof, where the unit is 5,000 kilograms,
(ii) One rupee for every 10,000 kilograms of oil
seeds or part thereof, where the unit is 10,000 kilograms, or
(iii) Two rupees for every 25,000 kilograms of
oilseeds or part thereof where the unit is 25,000 kilograms.
as may be specified by the State Government by
notification in the official Gazette.
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(g) if relating to the purchase or sale of yarn
or any kind, non - mineral oils or spices of any kind;
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(1) In the case of yarn and spices such rale not
exceeding one rupee for cvey Rs. 25,00 or part thereof of the value
of yarn of any kind or spices of any kind as may be specified by
the State Government by notification in the Official Gazette.
(2) In the case of groundnut oil or any other non-mineral
oil such rate not exceeding
(i) twenty five paise for every unit of 100 tins
of such oil or part thereof, where the unit of transaction is 100
tins, each containing a quantity of oil weighing approximately 16.50
kilograms, or
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(ii) fifty paise for every 5,000 kilograms of such
oil or part thereof where the unit is 5,000 kilograms, or
(iii) one rupee for evey 10,000 kilograms of such
oil or part thereof, where the unit is 10,000 kilograms, or
(iv) Two rupees and twenty five paise for every
25,000 kilograms of such oil part thereof, where the unit is 25,000
kilograms, as may be specified by the State Government by notification
in the Official Gazette.
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1(ga) if relating to giving authority or
power to a promoter or a developer; by whatever name called, for
construction on; or development of, or sale or transfer (in any
manner whatsoever) of, any immovable property.
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One rupee for every hundred rupees or part thereof
of the market value of the property which is the subject matter
of such agreement;
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PROVIDED that the provisions of section 32A shall,
mutatis mutandis, apply to such agreement, memorandum or records
thereof or as they apply to an instrument under that section :
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PROVIDED further that if the proper stamp duty
is paid under clause (g) of article 45 on a power of attorney executed
between the same parties in respect of the same property, then the
stamp duty under this article shall be fifty rupees.
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2[(gb) if relating to advertisement on readio,
television, cinema, cable network or any media other than newspapers.
(h) if not otherwise provided for
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Subject to maximum of twenty-five thousand rupees,
twenty-five paise for every hundred rupees or part thereof on the
amount of consideration of such agreement.]
Fifty Rupees.
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Exemption
Agreement or Memorandum of Agreement, or its
records
(a) for or relating to the purchase or sale of
goods or merchandise exclusively, not being an agreement or memorandum
of agreement chargebale under entry (d) entry (e), entry (1) or
entry (g) of this Article or a note or memorandum chargebale under
Article 40;
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(b) made in the from of tenders to the Central
Government for or relating to any loan.
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Explanation - For the purposes of entry (d)
of this article unit of transaction means the quantity of cotton weighing
approximately 4,500 kilograms. |
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AGREEMENT TO LEASE :- (See Lease No. 30) |
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6.
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AGREEMENT OR MEMORANDUM OF AGREEMENT RELATING
TO DEPOSIT OF TITLE DEEDS, PAWN, PLEDGE OR HYPOTHECATION, that
is to say any instrument evidencing an agreement or memorandum of
agreement relating to - |
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(1) the deposit of title deeds or instruments constituting
or being evience of the title to any porperty whatever (other than
a marketable security), where such deposit 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 -
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(a) if such loan or debt is repayable on demand
or more than three months from the date of the instrument evidencing
the agreement -
(i) where the amount of loan or debt does not exceed
Rs. 15,00,000
(ii) where it exceeds Rs. 15,00,000
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Fifty paise for every hundred rupees or part thereof.
Subject to maximum of one lakh rupees one rupee for every hundred
rupees or part thereof.
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(b) if such loan or debt is repayable not more
than three months form the date of such instrument
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Half the duty payable under sub-clause (a).
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(2) the pawn Or pledge or hypothecation of movable
property, where such pawn, pledge or hypothecation 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 -
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(i) where the amount of loan or debt does not exceed
Rs.5,00,000
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Nil
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(ii) where it exceeds Rs.5,00,000
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Subject to maximum of two lakhs rupees, ftwenty
paise for every hundred rupees or part thereof
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7.
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ALTERATION OF ARTICLES OF ASSOCIATION of a
Company under section 97 of the Companies Act, 1956, (1 of 1956) in
consequence of increase of the company's share capital Instrument
of |
A sum equal to the duty that would have been leviable
under Article 12 as though the company's nominal share capital had
been when the company was formed, equal to the total share capital
so increased, less the sum already paid under Article 12.
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Exemption Instrument of alteration of article
of any association not formed for profit and registered under section
25 of the Companies Act, 1956. (1 of 1956). |
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8.
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ALTERATION OF MEMORANDUM OF ASSOCIATION of
Company, under section 97 of the Companies Act, 1956, (1 of 1956.)
in consequence of increase of company's share capital, Instalment
of - |
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(a) if the memorandum of association has been accompanied
under section 26 of the Companies Act, 1956 (1 of 1956) by articles
of association on the alteration of which duty is paid under article
7; |
Nil
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(b) if the memorandum of association has not been
so accompanied and the duty is not so paid; |
The same duty as is leviable on the memorandum
of association under clause (b) of Article 35 as though the company's
share capital, when the company was formed, had been equal to the
total share capital so increased, less the sum already paid under
the said caluse (b).
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Exemption Instrument of alteration of memorandum
of any association not fromed for profit and registered under section
25 of the Companies Act, 1956 (1 of 1956). |
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9.
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APPOINTMENT IN EXECUTION OF A POWER;
where made by any writing not being a will -
(a) of trustees
(b) of property movable or immovable
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One hundred rupees.
Two hundered and Fifty rupees.
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10.
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APPRAISEMENT OR VALUATION made otherwise than
under an order of the Court in the course of a suit. |
Subject to a maximum of One Hundred rupees, four
rupees for every hundred rupees or pail thereof.
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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 purpose of ascertaining
the amount to be given to a landlord as rent.
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11.
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APPRENTICESHIP - DEED, including every writing
relating to the service or tution of any apprentice, clerk or servant,
placed with any master to learn any profession, trade or emploment.
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Fifity rupees.
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Exemption
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Instrument of apprenticeship by which a person
is apprenticed by or at the charge of any public charity.
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12.
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ARTICLES OF ASSOCIATION OF A COMPANY -
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[Clauses (a) to (g) up to 31-7-98]
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(a) where the company has no capital or the nominal
share capital does not exceed Rs. 1,00,000.
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Five hundred rupees
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(b) Where the nominal share capital exceeds Rs.
1,00,000 but does not exceed Rs. 5,00,000.
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Two thousand rupees
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(c) Where the nominal share capital exceeds Rs.
5,00,000 but does not exceed Rs. 15,00,000.
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Five Thousand rupees.
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(d) Where the nominal share capital exceeds Rs.
15,00,000 but does not exceed Rs. 30,00,000.
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Nine thousand rupees.
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(e) Where the nominal share capital exceeds Rs.
30,00,000 but does not exceed Rs. 50,00,000.
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Fifteen thousand rupees.
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(f) Where the nominal capital exceeds Rs. 50,00,000
but does not exceed Rs. 1,00,00,000.
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Twenty thousand rupees.
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(g) Where the nominal share capital exceeds Rs.
1,00,00,000
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Thirty thousand rupees.
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Form 1-8-98 following substituted for
Where the Company has no share capital or nominal
share capital.
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clauses (a) to (g).
Subject to minimum of one thousand rupees and maximum
of five lakhs rupees, fifteen paise for every hundred rupees or
part thereof.
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Exemptions
Articles of Association of any company not formed
for profit and registered under section 25 of the companies Act,
1956. (1 of 1956).
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See : also Memorandum of Association (No. 35).
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ASSIGNMENT See Conveyance (No. 20), Transfer
(No. 56) and Transferor Lease (No. 57) as the case may be. |
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ATTORNEY, See Power of Attorney (No. 45).
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AUTHORITY TO ADOPT,
See Adoption Deed (No. 3).
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13.
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AWARD, that is to say, any decision in writing
by an arbitrator or umpire, not being an award directing a partition
on a reference made otherwise than by an order of the Court in the
course of a suit. |
The same duty as a Bond (No. 14) for the amount
or value of the property to which the award relates subject to a
maximum of forty rupees.
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Exemption |
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Award under the Gujarat Municipalities Act, 1963 (Guj.
34 of 1964) section 268 or the Bombay Hereditary Offices Act, 1874,
(Bom. III of 1874.) section 18. |
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14.
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BOND as defind by section 2(c) not being a
debenture and not being otherwise provided for by this Act, or by
the Bombay Court fees Act, 1959. (Bom. CXXVI of 1959). |
Six rupees for every Rs. 100 or pail thereof of
the amount or value secured by the bond.
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See Administration Bond (No.2), Bottomry Bond (No.
15) Customs Bond or Excise Bond (No. 23), Indemnity Bond (No.29)
Respondentia Bond (No.50), Security Bond (No.51),
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Exemption
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Bond when executed 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 mensurn.
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15.
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BOTTOMRY BOND, that is to say, any instrument
whereby the master of a sea - going ship borrows money on the security
of the ship to enable him to preserve the ship or prosecute her voyage.
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The same duty as a Bond (No. 14) for the same amount.
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16.
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CANCELLATION- Instrument of (including any
insturinent by which any instrument previously executed is cancelled),
if attested and not otherwise provided for.
See also Ralease (No.49), Revocation of Settlement (No 52-B), Surrender
of Lease (No.55), Ravocation of Trust (No. 58-B). |
Fifty rupees.
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17.
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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 Ra venue Court
or Collector or other Revenue Officer or by an officer, of Customs
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The same duly as is leviable oh a conveyance under
Article 20 for a market value equal to the amount of she purchase
money.
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18.
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CERTIFICATE OR OTHER DOCUMENT, evidencing
the right or title of the holder thereof, or any other person either
to any share, scrip or stock in or any incorporated company, or olher
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. 31). |
Two rupee
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18A.
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(1) CLEARANCE LIST, - relating to the transactions
for the purchase or sate of Government securities submitted to the
clearing house of a stock exchange. |
The sum of duties payable under Article 5 (b) or
39 (g), as the case may be in respect of each of the entries in
such list on the value of the securities calculated at the making
up price or the contract price, as the case may be.
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(2) CLEARANCE LIST, - relating to the transactions
for the purchase or sale of a share, script, stock, bond, debenture,
debenture - stock or other marketable security of a like nature in
or of an incorporated company or other body corporate submitted to
the clearing house of a stock exchange whether recogised or not under
the Securities Contracts (Ragulation) Act, 1956 XLII of 1956 |
The sum of duties payble under Article 5 (e) (i)
or 39 (1), as the ease may be, in respect of each of the entries
in such list on the value of the securities calculated at the making
up price or the contract price, as the case may be.
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18B.
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CLEARANCE LIST, - relating to transactions
for the purchase or sale of cotton submitted to the clearing house
of a Cotton Association. |
The sum of duties payable under Article 5 (d) or
39 (a), as the case may be in respect of each of the entries in
such list on the units of transaction or part thereof.
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18C.
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CLEARANCE LIST, - relating to the transactions
for the purchase or sale of bullion or species submitted to the clearing
house of a Bullion Association. |
The sum of duties payable under Article 5 (e) or
39 (b), as the case may be, in respect of the entries in such list
on the units of transaction or part thereof.
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18D.
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CLEARANCE LIST, - relating to the transactions
for the purchase or sale of oil seeds submitted to the clearing house
of oil seed Association. |
The sum of duties payable under Article 5 (f) or
39 (c), as the case may be, in respect of the entries in such list
on the units of transaction or part thereof.
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18E.
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CLEARANCE LIST, - relating to the transactions
for the purchase or sale of yarn of any kind, non mineral oil or spices
of any kind. |
The sum of duties payable under Article 5 (g) or
39 (d), as the case may be, in respect of the entries in such list
on the units of transaction or part thereof.)
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19.
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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 provison is made
for the continuance of the debtor's business, under the supervision
of inspectors or under letters of licence for the benefit of his creditors.
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one hundred rupees
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20.
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3[(aa) CONVEYANCE, not being a transfer
charged or exempted under article 56, relating to movable property.
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Two rupees for every hundred ruppes or part thereof
of the amount of the consideration for such conveyance or, as the
case may be, the market value of the property which is the subject
matter of such conveyance whichever is greater.]
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(a) CONVEYANCE, not beting a transfer charged or exempted
4[under Article No. 56. relating to immovable property.]
Exemption Assignment of copy-right by entry made under the
Copyright Act, 1957.(XIV of 1957.)
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Eight rupees for every Rs. 100 or part thereof
of the amount of the consideration for such conveyance or, as the
case may be, the market value of the property which is the subject
matter of such conveyance whichever is greater.
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(b) CONVEYANCE (not being a transfer charged
or exempted under Article No.56) so far as it relates to premises
of a co-operative society registered or deemed to have been registered
under the Gujarat Co-operative Societies Act, 1961 (Guj. X of 1962)
by such society in favour of its member (whether in consequence of
purchase of. its shares or not) or by such member in favour of another
member (whether in consequence of transfer of his shares to another
member or not) |
Eight rupees for every Rs. 100 or part thereof
of the consideration for such conveyance or, as the case may be,
the market value of the property which is the subject matter of
such conveyance whichever is greater.
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(c) CONVEYANCE (not being a transfer charged
or exempted under Article No.56) of the property which is subject
matter of the conveyance so far it relates to premises –
(i) of a Corporation fromed and registered under
the Bombay Non-Trading Corporation Act, 1959; (Bom. xxvi of 1959);
or
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The same duty as is leviable under article 20 (b);
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(ii) of a Board constituted under the Gujarat Housing
Board Act, 1961, (Guj . xviii of 1961) or the Gujarat Rural Housing
Board Act, 1972; (Guj. 22 of 1972); or
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(iii) to which provisions of the Gujarat Owneship
Flats Act, 1973 apply by such Corporation, Board, Society, Company
or, as the case may be, Association in favour of its member or as
the case may be, allotee (whether in consequence of purchase of
his share or not) or by, such member or, as the case may be allottee
in favour of another member or allottee (whether in consequence
of transfer of his share to another member or as the case may be,
allottee or not
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6[(cc) CONVEYANCE,
(not being a transfer charged or exempted under article No.
56) if relating to both movable and immovable property.
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The stamp duty is payable under clause (a) or (aa),
as the case may be.";]
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5[(d) CONVEYANCE, so
far as it relates to reconstruction or amalgamation of companies
by an order of the High Court under section 394 of the Companies
Act, 1956(1 of 1956)
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Subject to maximum of ten crores rupees
(i) an amount equal to 0.75 per cent, of the agreegate
amount comprising of the market value of share issued or allotted
in exchange of or otherwise, or the face value of such shares, whichever
is higher and the amount of consideration, if any, paid for such
amalgamation, or
(ii) an amount equal to 0.75 per cent, of the true
market value of the immovable property situated in the State of
Gujarat of the transferor company.
Whichever is higher.
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Explanation I - For the purpose of this Article,
an agreements to sell an immovale property or an irrevocable power
of attorney shall, in case of transfer of the possession of such property
before, 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 : |
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Provided that the provisions of section 32 - A
shall apply mutatis mutandis to such agreement or power of attorney
as arc applicable to a conveyance :
Provided further that where subsequently a conveyance
is executed in persuance of such agreement of sale, or an irrevocable
power of Attorney, the stamp duty, if any, already paid and recovered
on the agreement of sale or an irrevocable power of Attorney which
is deemed to be a conveyance, shall be adjusted towards the total
duty leviable on the conveyance.
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Explanation II - For the purposes of this
Article, the expression "premises" means any land or building or part
of a building including any flat, apartment, tenement, shop or warehouse
therein and includes ;-
(i) gardens, grounds and out houses, if any, apertaining
to such building or part of a building, and
(ii) any fittings affixed to such building or part
of a building for the more beneficial enjoyment thereof.
Explanation III - for the purpose of clause (d), the market
value of share -
(a) in relation of the transferee company whose
shares are listed and quoted for trading on a stock exchange, means
the market value of share as on the appointed date mentioned in
the scheme of amalgamation or when appointed date is not so fixed,
the date of order of the High court.
(b) In relation to the transferee company, whose
shares are not listed or listed but not quoted for trading on a
stock exchange means the market value of the share issued or allotted
with reference to the market value of share of the transferor company,
(c) Where the transferee company and transferor
company, whose shares are not list or not listed but not quoted
for trading on stock exchange means the face value of the share
issued or alloted with reference to the face value of share of the
transferee company.
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21.
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COPY OR EXTRACT, certified to be a true copy
or extract by or by order of any public officer and not chargeable
under the law for the time being in force relating to court fees.
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Twenty rupees.
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Exemptions
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(a) Copy of any paper which a public officer is
expressly required by law to make or furnish for record in any public
office or for any public purpose.
(b) Copy of, or extract from any register relating
to births, bapitisms, namings, dedications, marriages, tli-vorces,
deaths or burials.
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22.
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COUNTERPART OR DUPLICATE of any instrument
chargeable with duty and in respect of which the proper duty has been
paid.
Exemption
Counterpart of any lease granted to cultivator
when such lease is cxmpted from duty.
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The same duty as is payable on the original subject
to a maximum of Fifty rupees.
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23.
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CUSTOMS BOND OR EXCISE BOND, that is to say,
any bond given pursuant to the provisions of any law for the time
being in force or to the directions of any officer of Customs or Excise
for, or in respect of, any of the duties of Customs or Excise or for
preventing frauds or evasions thereof or for any other matter or thing
relating thereto. |
Subject to a maximum of One hundred rupees, four
rupees for every Rs. 100 or part thereof the amout of bond.
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DECLARATION OF ANY TRUST,
See Trust (No. 58)
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24.
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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, 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.
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Twenty rupees
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DEPOSIT OF TITLE - DEEDS -
See Agreement relating to Deposit of Title Deeds,
Pawn or pledge (No. 6)
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DISSOLUTION OF PARTNER-SHIP-
See Patnership (No. 44)
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25.
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DIVORCE, Instrument of, that is to say, any
instrument by which any person effects the dissolution of his marriage.
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Five hundred rupees
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DOWER-Instrument of, See Settlement (No. 52)
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DUPLICATE, See Counterpart (No. 22). |
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