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    Schedule I

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    Vaibhav Suppal

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    of 17
    ), The Indian Stamp Act, 1699 SCHEDULE 1 STAMP-DUTY ON INSTRUMENTS (Gee section 3) Description of Instrument Proper Siamp-duly @ @ 4, ACKNOWLEDGEMENT ofa debt One anna. exceeding twenty rupees in amount or Value, written or signed by, or on behalf of, a debtor in order to supply evidence fof such debt in any book (other than a bankers’ pass-book) or on 2 separate piece fof paper when such book or paper is left in the creditors’ possession: provided that such acknowledgement doesnot contain any promise to pay the debt or any stipulation to interest or to Geliver any goods or other property. 2. ADMINISTRATION-BOND: — including 9 bond given under section 256 of "the Indian ‘Succession Act, 1865 (10 of 1865 section 6 of the Government Savings Banks Act, 1873 (5 of 1873), section 78 of the Probate and Administration Act, 1881 © of 1881), or section 9 or section 10 of the Succession Certificate Act, 1889 (7 of 1889) (a) where the amount does not exceed Rs. The same duty as a 1,000. (No. 15) f () in any other case, Five rupees 3, ADOPTION-DEED, that isto say, any Ten rupees instrument (other than a will) recording an adoption o: conferring or purporting to confer an authority to adopt. ADVOCATE, See ENTRY AS AN ADVOCATE (No. 30) 4. AFFIDAVIT including an affirmation or One rupee. declaration in the case of persons by law fllowed to affirm or declare instead of swearing Exemptions ffidavit or declaration in writing when made— ‘fja) asa condition of enrolment under the 1. Subs, by Act 18 of 1928, sec. 2 and Sch, 1, for clause (a). 7 Bond 38 The Indian Stamp Act, 1899 [sont Sch.) The Inaian Stamp Act, 1899 99 o Uindian Army Act, 1911 ( of 1911) ‘for the AIndian Air Force Act, 1932 (14 of 1932)} (b) for the immediate purpose of being filed or Used in any Court or before the officer oF any Court; or (6) for the sole purpose of enabling any Fersons {0 receive any pension “or chartable allowance, (5. AGREEMENT OR MEMORANDUM OF ‘AGREEMENT (2) if relating tthe sale of a bill of exchange, ©) if relating to the sale of @ Government security of share in an’ incorporated company or other body corporate, (0) if not otherwise provided for Exemptions Agreement or memorandum of agreement— (@) for or relating to the sale of goods or merchandise exclusively not being 2 NOTE OR MEMORANDUM chargeable under No. 43, (b) made in the form of tenders to the Centrat Government for or relating to any aan, see AGREEMENT TO LEASE: Se LEASE (NO, 35). “16. AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE, that Js to say, any instrument evidencing an ‘agreement relating, (o— ‘See now the Army Ac, 1980 (46 of 1950), Ins. by Act 1 of 1992, sec. 130 and Sch See now the Air Force Act, 1950 (45 of 1950, Subs. by Act 6 of 1910, sec 3, for Arte 5 Clause (0) omitted by the AO. 1950. Sube. by Act 15 of TUK, ox & Sor Arico &. @ Two annas, Subject to a maximum of ten rupees, one anna for every Rs. 10,000 or part thereof of the value of the security or share Eight annas. oO (1) the deposit of tiledeeds. oF instruments constituting or being evidence of the tlle to any property whatever (other than. a ‘marketable security); or (2) the pawn or pledge of movable property, ‘where such deposit, pawn or pledge has been made by” way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt— (@) § such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement; (b) if such loan or debt is repayable not ‘more than three months from the date of Such instrument, Exemption Instrument of pawn or pledge of goods if uunatested 7 APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of property, movable or immovable, where made by any ‘writing not being a will 8. APPRAISEMENT OR VALUATION made otherwise than under an order of the Court Jn the couse of a suit— (a) where the amount does not’ exceed Rs. 1,000 (&) in any other case Exemptions (a) Appmaisement 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. (©) Appraisement of crops for the purpose of ascertaining the amount to be given t0 ¢ landlord as'rent. @ The same duty as a Bill of Exchange [No. 13 (b)] for the amount secured. Half the duty payable on a Bl of Exchange (No. 13 (6) for the amount secured. Fifteen Rupees. The same duty as a Bond (No. 15} for such amount Five rupees “DEED (No.3). 12, AWARD, that is to say, any: decision in writing by an abitrator or umpire, not being an award directing @ pation, on a reference made otherwise than by an order of the Court in the course of a suit— 1. See now the Apprentices Act, 1961 (52 of 1961). 2. See now the Companies Act, 1986 (1 of 1956). 0 The Indian Stamp Act, 1899 {sch.1 Sch. The indian Stamp Act, 1899 wo @ Oo @ 9. APPRENTICESHIP DEED, incliding every Five Rupees (@) where the amount of value of the The same duty as a Bot friting relating (0 the service or tation of property to which the award relates as (No. 18) for such amount. ny apprentice, clerk or servant. placed ecforth in such asvard does not exceed swith “any master to eam any profession, Fs. 1,000; trade or employment, not being ARTICLES (OF CLERKSHIP (No. 11) (6) in any other case Five rupees. Esomption Exemption Insteuments of apprenticeship executed by a ‘Award under "the 'Bornbay Distt Magistrate under the “Apprentices Act, 185) Monicipal Act, 1873, section 81, or the 9" of 1850), or by which a person Js Bombay Hereditary” Offices Act, 1875, apprenticed by or at the charge of any section 18. public charity 13, BILL OF EXCHANGE [as defined by 10. ARTICLES OF ASSOCIATION OF A Twenty-five rupees section 22) %"], not being a BOND, ‘COMPANY. banknote oF currency note— Exemption Asticles of any Assocation not formed for profit and registered under section 26 of the ‘[(b)_ where payable otherwise than on AIndian Companies Act, 1882 (6 of 1882). demand— ‘See also MEMORANDUM OF ASSOCIATION (i) Where payable not more than three OF A COMPANY (No. 39) months after date or sight — 1. ARTICLES OF CLERKSIIP or contract Two hundred and ity if the amount of the bill or note {Thirty pase) ‘whereby any person first becomes bound rupees. oes not exceed Rs, 500; to serve as a clek in order to his admission a3 an attomey in any High it exceeds Rs, 500 but does not Sixty poise Cour exceed RS. 1000; ASSIGNMENT. See CONVEYANCE (No. and for every adaitional Rs, 1000 or "(Sixty poise) 23), TRANSFER (No. 62), and TRANSFER ppart thereof in excess of RS. 1,000; ‘OF LEASE (No. 63), a8 the case may be. ATTORNEY, ‘See ENTRY AS AN (i) where payable more than three ATTORNEY (No. 30), and POWEROP- months “but ‘not more than six TTORNEY (No a8) months after date of sight— AUTHORITY TO ADOPT, See ADOPTION if the amount of the bill or note {Sisty palse does not exceed Re. 500; 1, Sw now the Bombay Ostrit Municipal Act, 190 (Bom. Act 3 of 1901), 2. The words “and (3)" omitted by Act 5 of 1927, se. 5 3. tem (a) omitted by Aet 5 of 1927, sec. 5. 44. Subs by Act 76 of 1956, see, 4 and Sch, for tems (b) and () (wef 12-1957) 5, Subs. by SO. 130), dated 28th January, 2004, for “One rupee twenty five aye pase” (we. 13.2008, 6, Subs, by $1300), dated 26 January, 2004, for “Two rupees Aft naye pase” (wef 13208), + See footnote on next page. 2 The Inaian Stamp Act, 1899 [gent © @ if it exceeds Rs. 500 but does not {One rupee twent exceed Rs. 1,000; “ * a ial ‘and for every additional Rs. 1,000 or JOne rupee twenty pais fit theeal hy Seti ot Ba toy” Tne ee Gi) where payable moré than six months serrate von ane nor er ste gh AP" fun of the bil or note Ninety pat does not exceed Rs. 500; eee if it ecsede Re, 500 but dose not One rupee eighty pas exceed Rs. 1,000; eee ak Beary, le Me YaB.or Ove renee chy oe (s)_ where, payable more than nine nt af ncaa he Sa Pern oc ant o—S doe nf cee “he Sin owe, RB i exces Rs 50D but dost not [Two rupees fity pis exceed Rs. 1,000 ao ees and for every additional Rs. 1,000 or {Two rupees fifty pais] part thereat in'eneeede of Ro ogg” 2 supers Hy Poel ‘(where payable at more than one Year ane date of sight Subs by $0, 1B, ted th amar, 2D for “ie rope” (wel. 13.200 Subs. by SO. 130(8), dated 28th January, 200, for “Thee rupees seventy five naye pase’ (ove k 15-2000, panana * oe 13, Subs. by SO. 1506), dated 28 January, 200, for “Seven rupees Kt naye pais” (we perk % pes tity naye poise” (we 4 Subs. by SO, 130(6), dated 28h January, 208, for “Five rupees” (wet 13-2008) "Provided that rats of stamp duty specified in column (2) on Bills of Exchange for items (9) fn (in ticle 13 shall not apply to sance bile of exchange or promissory notes dean for made for securing finance fom Reserve Bank of India, Industral Fiance Corporation of India, Industial Development Bank of India, State Financial Corporations, Commercial Banks and Cooperative Banks for (a) Bons fe comercial or tade tansactons, () seasonal agricultural operations or the marketing of crops, or () production or marketing actives of ‘otage and smal scale iniusties and such instruments shall bear th rte of stamp duty at fnefith of the rate menuoned “a columa 2) agains ms (b) and (@) In Avtele 13 of ‘Schedule fof the Indian Stamp Act 1899 @ of 189). Explaation 1—For the purpose ofthe proviso— (a) the expression “agricultusal operations” includes animal hushandey and alled actives jain undertaken with agcltual operations ae (2) “crops” include products of ageculturd operations; (6) the expression “marketing of cops” includes the processing of crops prior to marketing by agua prodocs or any ogatation of seh protuces, . Espoo 2—The day charge sal wherever es, be rounded of othe et ive pase [vide 80, 130), dated 28th Jaruacy, 2006) + Corrected vide 50. §22(8}, dated 7h Apri, 2005 (wrest 13-200) © o_ if the amount of the bill or note (Two rupees lity pase does not exceed Rs. 500; ° oll if it exceed Rs. 500 but does not “Five rupees] ‘exceed Re. 1,000; and for every additional Rs. 1,000 or *[Five rupeesl fart thereof “in excess of Rs, 1,000, 1M. BILL OF LADING (including a through JOne supeel Dil of lading) a : Exemptions (0) BL of lading when the goods NB—It a bill of lain » Therein’ desaibed are received ata drawn in parts, the prope Pisce ‘within the limits of any port stamp therefor” must Piecjefined ‘under the ‘indian’ Forts borne by each one of the set ‘Ret, 1889 (10 of 1889), and are to be livered at another place within the limits of the same part. (> Bf ning when eacued ot of india) and wlating (0 properly. 10 wedethcred india) PPP 15. BOND [as defined by section 25) not being a DEBENTURE ”(No, 27) and not ing. teri provided or by ie, Ae br By "the Cotrefees Act, 1870. (7 of 1870) where the amount or value secured does Two annas rot exceed RE 10. where it exceeds Rs, 10 and does not Four annas ‘exceed RS. 50 Dito 50 ditto 100 —“ight annas Dito T09 Gio 200 One rupee Dio 28) Gite 300One Fupee eight annas. Dito 300 dite 400. Two rupees Dito $00 Git 500. Two rupees eight annas. Dito 500 Gite 6) Three pees Dito 60 Gio 700 Thvee rupees eight anna. Dio 700 oo 2 Ronee Dito 800 Gitte 500 Four rupees eight annas. Dito S00 Gite 1000. Five rupees. and oe every. Re, S00 of par theteol in Two rupees eight omnes exces oF Rs 1000 eee See__ ADMINISTRATION BOND _. (N02) BOTTOMRY VBOND (NO. 16) “CUSTOMS BOND (N02). INDEMNITY“ BOND (NO. 30) RISPONBENTIA BOND" (NO. © 50), SxCURITY BOND INO. 57) “ibe by SO. 13K, dated 28 Jansary, 208, for “Fen raps” (13-2004 Sab. by 80.1308) dated 28 January, 2004 for “Toveny rupess” (wef. 1-2008) Sabe by 50. 13H), dated 28 Janary, 2004, for “Two mips” (wf. 13-2001 “The relevant proviso he Indian Ports Act 198 (15 of 1908) to be reed to Sate by Act £3 of IS, sc 2, forthe Sates” (re T1956 aeeee “a The incian Stamp Act, 1899 {seni o Exeinptions Bond, when executed by— (a) headmen nominated under rules framed in accordance with the Bengal Ieigation ‘Act, 1876, section 99, for the due performance of their duties under that ‘et (@) any person for the purpose of goaranteeing that the local income Gerived from private subscriptions to a hatilable dispensary or hospital of any fother object of public utility shall not be less thon a specified sum per 16, BOTTOMRY BOND, that is to say, any insteument whereby the master” of seagoing ship barrows money on. the security of the ship to enable him to preserve the ship or prosecute her voyage 17. CANCELLATION—instrument of (including ‘any instrument by whieh any instrument previously executed is) cancelled), if Fttested and not otherwise provided for See also RELEASE (NO. 55) REVOCATION OF SETTLEMENT (NO. 58 B), SURRENDER OF LEASE (NOS), REVOCATION OF TRUST (NO. 648} 16. CERTIFICATE OF SALE (respect of cech property pul up as a separate ot and Sots) gna to he purchaser of any ropes) sold by public scion bya Ce Erikevenue Coun or Collector or other Revenve-Otcer= (a) where the purchase-money does not exceed Rs. 10; () where the purchase-money exceeds Re 10 but does not exceed Rs. 25; (0) in any other ease ‘The same duty. as a Bond (No. 15) for the same amount. Five rupees. Two annas. Four annas. The same duty asa Conveyance (No23) for a consideration equal to the amount of the purchase ‘money only. ‘Soh. I) 19, CERTIFICATE OR OTHER DOCUMENT, ‘evidencing the right or title of the holder thervof, oF any other person, either to any shares, serip or stock in or of any incorporated’ company or other body corporate, or to become proprielor of shares, scrip or stock in or of any such company of body, See also LETTER OF ALLOTMENT OF SHARES (NO. 36) 2O.CHARTERPARTY, that is to say, any instrument (except an agreement for the hire of a tugesteamer) whereby a vessel or some specified principal part thereof fs let for the specified purposes of the charterer, whether it includes a) penalty clause oF nob ] 22. COMPOSITION-DEED, that is to say, ‘ny instrument executed by a debtor whereby he conveys his property for the benefit” of his creditors", or whereby payment of a composition or dividend fn their debis is secured to the creditors, ‘or whereby provisions is made for the continuance of the debtor's business, tinder the supervision of inspectors. or tunder letters of licence, for the benefit of his creditors 23. CONVEYANCE fas defined by section 2(10)}, not being a TRANSFER charged ff exempted uncler No. 62— where the amount or value of the consideration for such conveyance a5 set forth therein does not exceed RS. 50 where it exceeds Rs, §0 but dost not ‘exceeds Re, 100. Ditto 100 ditto 200 Ditto 200, ditto 300 1. Subs by Act 43 of 1928 see. 2, fr “One anna”. 2 Aile 21 omitted by Act 5 of 1927, sc. 5 The Indlan Stamp Act, 1899 D ‘two annas] ‘One rupees, ‘Ten rupees. ight annas, One rupees. Two nipees Three rupees. 45 ‘The Indian Stamp Act, 1899 [sent Soh. t] ‘The incian Stamp Act, 1899 ar oO = @ ea Boog ese 0 SRS SE mee a ee ee eter te aid BR oe Bae Inia ule By a 8 a eae Ee rai guthe so den weal FERS APO ot eis tom 20 ‘excess of Rs. 1,000 Exemption “Wo)lAssignment of copyright by entry made under \ ae’ indian Copyright ‘Act, 1847, section 5. Ab) For the purpose of this article, the portion of duty paid in respect of & document falling under article No. 23A shall be exeluded while ‘computing the duty payable in respect fof & corresponding. document relating to the completion of the transaction in ‘any union territory under this article) COPARTNERSHIP-DEED. Se PARTNERSHIP (NO.48) {R3A. CONVEYANCE IN THE NATURE OF PART PERFORMANCE Contracts for the transfer of immovable property in the nature of part performance In any union territory under section 3A. of the Transfer of Property Act, 1882 (4 of 1882) 2%. COPY OR EXTRACT certified to be @ true copy or extract, by or by order of any public officer” and not chargeable under the Jaw for the lime being in force relating to court-fees— Ninety per cent. of the duty as a Conveyance (No, 23) regetet celating to births, baptisms, fimings, dedications, matriagen, J(aivorces, deaths or burials] 25, COUNTERPART OR DUPLICATE. of any eument Gargeable with duly and in respect of which the proper iy has been pald— G2) if the duty” with which the original insirument ts cargesble docs not used ora Tapers (&) fn any other coe ‘emption Counterpart of any lease granted to a taltivter when auch lense is exempted from diy. 26. CUSTOMS BOND— {@) where the amount docs not exceed Re. 1000, (b) in any other cae. 107. DEDENTURE (Whether a mortgage debenture oF nod), being ® marketable secur trancterable— ity! endoemers or by a spt (&) by deliver Explitalion=-The term —“Debenture” inclides any. iseret coupons atlached but the amount of such coupons shall fot be included in estimating tne dy. Eom AA debenture issued by an jfoorporated Gompary, of other body. corposte, In terme of a. registered "mortgage deed, the original was not chargeable ight annas duly stamped, in respect of the full with duty or if the duty with which © mount of dsbentures tobe issied it was chargeable does not exceed thereunder, where by the company or fone rupee; body borrowing: makes over, in whele (i) in any other case One rupee. for in part, thelr property 10 teustees for the benelit of the debentsces holders ‘The same duty a5 is payable fon the original One rupee The same duty as a bon (No. 15) for such amount Five nipees. (005% per year of the fac value of "the debentur subject ta the maximum 0.25% oF rupees twenty: lakhs whichever is lower, 1 Numbered as clause (a) by Act 48 of 2001 sc. 11 (we, 244-2001), 2. The relevant provisions of the Indian Copyright At 1914 (3 of 1914) to be refered to 3, Ins. by Act 48 of 2001, sec 11 i.e 269.200) Sab. by Act 5 of 1906 se. 7, for causes (ban 2. Ing by Act 10 of 1914 see 2 and Sch I 3. Subs. by SO. 13008), dated 28th January, 2004 as mented by SO. 218%), dated September, 2008 wf 132008), | trove einethtuenmanetanoenttetnamiteneees -.comuoeeceenetsinahinadenieentwmemmeee!¢ |< tihe-eaameanorne - Provided that the debentures so issied are expressed to be issued in terms of the said mortgage-deed.} DECLARATION OF ANY TRUST. See TRUST (No. 64. 28, DELIVERY-ORDER IN” RESPECT OF GOODS, that is to say, any instrument entitling’ any person therein named, or his assigns or the holder thereof, 10 the delivery of any goods lying in any dock for port, or in any warehouse in which goods are stored of deposited on rent or hie, or upon any wharf, such instrument being signed by or on behalf of the ‘owner of such goods, upon the sale or ltonsfer of the properly. therein, when such goods exceed in value twenty rupees. DEPOSIT OF —TITLEDEEDS. [See AGREEMENT RELATING TO "DEPOSIT OF TITLE-DEEDS, PAWN OR. PLEDGE (Nos)]. DISSOLUTION OF PARTNERSHIP. See PARTNERSHIP (No, 46). 29, DIVORCE— Instrument ol, that is to say, any instrament by. whith any. penon slic the dissolution of his maviage DOWER— Instrument of, Swe SETTLEMENT (No. 58). DUPLICATE. See COUNTERPART (No. 35 30, ENTRY AS AN ADVOCATE VAKIL OR ATTORNEY ON THE ROLL OF ANY HIGH COURT “under the Indian Bar Councils Act, 1926, x] in exercise of powers conferred on such court by Letters Patent or by the Legal Practitioners Act, 1884—~ (@)_in the case of an Advocate or vakil ~T. Subs by Act 5 0f 1904, se. 8, for “See AGREEMENT BY WAY OF BQUITABLE MORTGAGE (No.6. 2 Ins. by Act 38 of 1826, sc. 19 and Sch, 3. Rep. by Act 1 of 1838 Five hundred rupees. ‘Soh. The Indian Stamp Act, 1699, 49 © (©) in the case of an Attorney Exemption Entry of an advocate, vakil or attorney on the roll of any High Court when he has previously been enrolled in a High Court 31. EXCHANGE OF PROPERTY—Instrument of EXTRACT. See COPY (No. 24), 32. FURTHER CHARGE Instrument of, that is to say, an) instrument imposing further charge on mortgaged property — (4) when the original mortgage is one of the description referred to in clause (@) of Article No. 40. (that is, with possession} (©) when such mortgage is one of the description referred to in clause (b) of Anticle No, 40 (that is, without possession)— 1) fat the time of execution of the instrument of further charge possession of the property is given, or agreed to be given Under such instrument, (i) if possession is not so given @ Two hundred and fifty pees ‘The same duty asa Conveyance (No23) for a consideration equal to the Value of the property of greatest value as set forth in. Such instrament The same duty asa conveyance (No23) for a Consideration equal to the amount of the further charge secured by such instrument. The same duty asa Conveyance (No. 23) “for a consideration "equal to the total amount of the charge {including the original Torgage, and any ‘further Charge already made) ess the. duty. already paid, on Such orignal mortgage’ and further charge The same duty as a Bond (No. 15) for the amount of the further charge secured Dy such instrument. 1. The entry slang to “EQUITABLE MORTGAGE” omted by Act 15 of 1904, sec. 8. The Indian Stamp Act, 1899 Ison. @ @ a. o 33, GIFT— Instrument of, not being a SETTLEMENT (No58) or WILL” OR TRANSFER (No.6), HIRING AGREEMENT or agreement for See AGREEMENT (No) 34. INDEMNITY-BOND, INSPECTORSHIP-DEED. See COMPOSITION-DEED (No. 22). INSURANCE. See INSURANCE (Nod) Poucy oF 35, LEASE, inchiding an underlease or sub- lease and any agreement to let or sub- le (@) where by such lease the rent is fixed and no premium is paid or delivered — () where the Jease purports to be for 4 term of less than one year; (0) where the lease purports to be for a term of not less than one year but not more than three years; (ii). where the lease purports 10 be for term in excess Of three years; (0) where the lease dows not purport to be for any definite term; pe The same duly asa Ganwayance No. 29) “or consideration equal (0. the value of the property as set Font in such instrument The some duty as a Securiy= Bond’ (No. 37) for the same The same duty as a Bond (No. "15) “for the | whole tmount paysble or deliverable under ssh Tose ‘The same duty as a Bond (No. 15) for the amount or value of the average annual rent reserved. The same duty apa Conveyance (No. 23) for 2 consideration equal tothe amount or value of the average annual rent reserved, The same duly asa Conveyance (No. 23) for a consideration equal tthe amount or value of the average annual which would be paid or delivered for the first ten years. ifthe lease continued i long. (©) where the lease purports to be in perpetsity: () where the lease is granted for a fine or © co premium or for money advanced and Where no rent is reserved: where the lease is granted for a fine or premium or for money advanced in Edition to rent reserved Exemptions Lease, executed in the ease of a cultivator and for the purposes of cultivation (including a lease of tives for. the production of food or drink) without the payment or delivery of any fine or premium, when a definite term is expressed and such term does not exceed fone year, of when the average annual ent ‘reserved “does not exceed one hundred rupees. : ‘The same duly as Conveyance (NoJ3) fora consideration equal to one- filth of Bie whole amount of, rents which would be paid for delivered in respect of the fits fifty years of the lease ‘The same duly apa Conveyance (No23) for a consideration equal tothe famount or value of such fine for premium or advance as set fosth in the lease ‘The same duly asa Conveyance (No. 23) for a consideration equal tothe amount or value of sich fine er premium or advance as set froth in the lease, in Addition to the duty which ‘would have been payable on such lease if no fine of premium or advance had been paid or delivered: rove that any ca when an agreement Io ett amped with the a Srl stamp teglned for“ iease, and ‘a lease mianee of sich agremen EMSubsequenily executed, th duty on such este shall no ced eight anna | The indian Stamp Act, 1899 oO cm 36, LETTER OF ALLOTMENT OF SHARES, in any company ot proposed company, for in respect of any loan. to be raised By any company oF proposed company. See “also CERTIFICATE OR OTHER DOCUMENT (No.19} 37. LETTER OF CREDIT, that is to say, any instrument by which one person authorizes another’ to give credit 10 the person in whose favour itis drawn. LETTER OF GUARANTEE. See AGREEMENT (No. 5)” 38. LETTER OF LICENCE, that is 10 say, any agreement between "a debtor and his creditors that the latter shall, fora specified time, suspend their claims and allow the debtor to carry on business at hhis own "discretion, 38; MEMORANDUM OF ASSOCIATION OF A COMPANY— @) if accompanied by artis of, association under section 37 of the indian Companies Act, 1882 (6 of 1882); (0) if not so accompanied Exemption Memorandum of any association not formed for profit and registered under section 26 of the ‘Indian Companies Act, 1882 (6 of 1882). 40. MORTGAGE-DEED, not being {AN AGREEMENT RELATING TO. DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6)]_BOTTOMRY BOND (No.6), MORTGAGE OF A CROP _ (Nodal), RESPONDENTIA BOND (No56), OR SECURITY BOND (No. 57)— ‘Exenpion Q))omited by the A.O. 1987. Subs. by Act 43 of 1923, see. 2, for “One anna” ‘{two annas} One rupee Ten rupees Fifteen rupees Forty rupees Subs. by SO. 1506), dated 28th January, 200 (w.64 13-200). The relevant provisions ofthe Companies Act, 1956 (1 of 1956) tobe refereed to Subs. by Act 15 of 1904, sec. 8 or "AN AGREEMENT TO MORTGAGE (No. 6)" @ [Sch. 1 © (@) when possession of the property or fany part of the property comprised in such deed is given by the mortgagor fr agreed to be given’ (©) when '[0"] possession is not given or Agreed to be given as aforesaid Explanation A mongagor ho, gives to the mortgagee a powerofattorney to collect rents or a lease of the property mortgaged or part thereof, is Geemed to give possession within the meaning of this Article (© when a, colteral or awxliory or onl or sbstinted secu, way of further assurance or love mentioned” purpose where the principal or peasy secur is aly Stamped— for every sum secured not exceeding Rs. 1,000; ° land for every Rs. 1,000 or part thereof secured in excess of Rs, 100. Exemptions (1) Instruments, executed by persons faking advances under the " Lands Improvement Loans Act, 1883 (10 of 1883), or the Agriculturists’ Loan Act, 1884 (12 of 1884) or by their sureties, as security for the repayment of such advances. (2) Letter of hypothecstion accompanying 4 bill of exchange Ses 41, MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a Joan ma upon any morgage of a crop, whether the ctop is or is not in existence at the time of the mortgage— @ = The same duty asa Conveyance (No23) for a consideration equal tothe amount secured by such deed. The same duty as a Bond (No.5). forthe “amount secured by such deed, Eight annas. Eight anna. 1 The words “al the tine of execution” omited by Act 19 of 1984, se. 8 2. Exemption 3) omitted by Act 15 of 1904, se. 8 The indian Stamp Act, 1899 0. (@) when the loan is repayable not more than’ months fora the date of the instrument for every sum secre not encod Rs, 200; "s and for every R&. 200 or part thereof secured in excess of Bs. 200 (©) when the Joan is repayable — more than three months, but not more than "feighteen months} from the date of the instrument — for every sum secured not exceeding Rs, 100; and for every Rs. 100 or port thereof secured in excess of RS 100 42, NOTARIAL ACT, that is to say, any instrument, endorsement, note, atesation, certificate or entry not being a PROTEST (No. 50) made of signed by a Notary Public in’ the execution of the duties of his office, of by any. other person lawfully acting as a” Notary Public. Sw also PROTEST OF BILL OR NOTE (No. 50), 43, NOTE OF MEMORANDUM sent by a ‘Broker or Agent to his princlpal intimating the purchase or Sale on account of sich ‘prineipal— (@) of any goods exceeding it value twenty rupees; () of any stock or marketable security ‘exceeding in value twenty rupess, TTY Bebe by Aat 5 of 1604 es 7, for “One yea 2 Subs by Act 15 of 190, se. 8 for “Four anna 3. Subs by Act 6 of 1910, 8.3, for Ace 43, Sent @ (One anna, One anna, {Two annas) Two anna One rupee Two annas Subject to maximum of ten rupees, one anna for ever IRs. 10,000" or past thereof of the value of "the stock of security en o 4, NOTE OF PROTEST BY THE MASTER OF A SHIP. See also PROTEST BY THE MASTER OF A SHIP (No. 51) ORDER FOR THE PAYMENT OF MONEY See BILL OF EXCHANGE (No. 13) 45, PARTITION Instrument of fas defined by section 2018) a ight annas ‘The same duty as a Bos (No. 15) for the amount < the” value ofthe separate shore of shares oft property. NB.—The largest shat remaining alter the proper partitioned (or, if the fee" two oF more. shares qual value and not small than any of the other share then one of such "equ shares) shall be deemed to that from which the oth shares are separated: Provided. always that (@) when an instrument partition containing, Agreement to avi property in_severalty fxecuted and a parti Is effected in porsua of such agreement, uty chargeable upon instrument effecting = partition shall be reds by the amount of d ppaid in respect of firet instrument, but = ot be less than @ nnasi (©) where land is held Revenue Settlement period not exces ity years and pa the full assessment, value for the purpos uty shall be ealeat at not more. than times the annual reve ss The Indian Stamp Act, 1899 [Soh.1 (6 where tat onder fo flfecing a partition passed by any Tevenae. uthorty” or any Cle Court, or an award an arbitrator. ‘dteting,& partion, is stamped with the: stamp required or an inatuent of patton, and an’ instrument of partion in pursuance of Such order or award is Subsequently executed, the dluty"on such instrument Shall "pot exceed eight 46. PARTNERSHIP AMINSTRUMENT OF— (2) where the capital of the partnership does Two rupees eight annas rot excoed Rs. 500; ©) in any other case ‘Ten rupees. BADISSOLUTION OF Five rupees APAWN OR PLEDGE Sex AGREEMENT RELATING TO DEPOSIT OF TITLE- DEEDS, PAWN OR PLEDGE (No. 6) 47. POLICY OF INSURANCE 1 drawn 1 drawn in AA=SEA INSURANCE (See section 7) singly duplicate, for each pat. (0) for or upon any voyage () where the: premium or consideration “Five paise). [Five paise oes notexceed the rate of ae eighth per” centum of the amount ‘insured by the policy: (i) in any. other case, in respect of every tive paise]. [Five pase] ful “sum of ‘fone thousand five hundred rupees} and also ny fractional part of ‘fone thousand five hundred rupees) insured by the policy: Ins. by Ao 13 of 1906, m8 Subs. by Act of 1906, see, for Divtons A and The words "fifteen naye pase of” cmd by Act Hof 1961, se. 16 Subs. by SO. 130(6, dated 28th Jay, 2004, for Ten naye pee” (wef 1-3-2008) Subs. by SO, 190(E), dated 28th January, 200, for “Five aye pai” wef 13-2008), Subs. by Act 18 of 1928, see 2. and Sch, fr “one thousand super” ] ‘son. 16 a Seay my 1999 se o @ (2) for time— CHACCIDENT = AND. (ii) ins respect of every full sum of one thousand rupees and. also any fractional pet of one thousand rupees insured by the policy— where the insurance shall be made ‘Ten pais. for any time not exceeding six months; "Five pais}. Where the insurance shall be made °[Ten paisel. “Five paisel. Tor any time exceeding. six: months tnd not exceeding twelve months. FIRE-INSURANCE. AND OTHER CLASSES OF INSURANCE, NOT ELSEWHERE INCLUDED IN_ THIS ARTICLE, COVERING GOODS, MERCHANDISE, PERSONAL _ EFFECTS, CROPS AND OTHER" PROPERTY AGAINST LOSS OR DAMAGE}— (@) in respect of an original policy— (i) when the sum insured does not ‘Twenty-five pals. exceed RS 5,000; (a) im any other ease; and “uty pase duty payable (2) in respect of each receipt for ary Oneal of the duty paya fey of promt on ay rope the Sn fenewal of an oxgina! pli policy Tin addition, fo the ‘weet pense amount, if any chargeable tinder No. 53. SICKNESS, INSURANCE (@) against eailway accident, valid for a single [Five palse ‘Se: by §.O. 1306), dated 28h Jaman 1 2 5 6 journey only 200, fr "itteen nae pase” (vex 13-2008, Sub by SO. 1206), date 26th January, 200, for “Ten naye pie” (w.ef 1-2-2008, Subs by SO. 120) dated 26% January, 200, for "Twenty-five mae pase” (ve. 1-9.2008) Subs by Act 4 of 1923s. 2, for "FIRE INSURANCE Subs. By 80, 180) dated 28th January, 2004, fr “Fitynaye pais” (wef. 13.2008) Subs. by SO. 1306), date 28s January, 200, for “One rupee” (w.e 1-200, o Exemption When issued toa. passenger travelling by the intermediate or the third class in any railway; (&) im any other case—for the maximum [amount which may become payable in the fase of any single accident’ or sickness Where such amount does not exceed Rs 1000, and also. where such amount ‘exceeds RS, 1,000 for every Rs. 1,000 or part thereot, CC, INSURANCE BY WAY OF INDEMNITY against liability to pay damages on account of accident to workmen employed by or lunder the insurer or against liabilty to pay compeneation tinder the Workmen's Compensation Act, 1923 (8 of 1923), for fevery Rs. 100 or part thereof payable as premium. MID. LIFE INSURANCE JOR. GROUP. INSURANCE OR OTHER INSURANCE] NOT SPECIFICALLY PROVIDED FOR, except such REINSURANCE, as is described in Division E of this article i) for every sum insured not exceeding Rs 250; (i) for every sum insured exceeding. Rs. 250 ‘ut not exceeding Rs. 500; ‘Subs. By Act 16 of 1928, vc 2 and Sch Ins. by Act 15 of 1925, sec. 2 Reweeee ‘The Indlan Stamp Act, 1889 [Sent ® {fen pase Provided thal, in case of policy of fnsucance against Boat by accent when the Sraual” "premium payable oer not “med ARE 250) per Re. 1000, the duty on Bich instrument shall be “ve ise] for every T1600 oF Fan thacot the’ mtu Ehount which nay "become payable under i “Five paisel. Xt drawn If drawn in ingly cupleste, for ney each pa "[Ten paise] Five pais} ‘fen paisa] ‘Five pais] ‘abs. by SO. 130), dated 285 Janay, 200, fr “Ffloen nye pate” (we 1-200), Subs By Act 19 of 1958, sc 13, fr “Rupees 2-80" (we 110958) Subs: by $0. 1308), dated 280 January, 200, for "Ten naye pais” (wee. 1-9-2008). Subs. by Act 18 of 1928, se. 2 and Sch for Divison D. Subs. by Act 43 of 195, sac. 7, for “OR OTHER INSURANCE™ (wel. 14-1956) 4 The Indlan Stamp Act, 1889 59 for every sum insured exceeding Rs. 500 bat not exceeding Rs. 1000 and also for every Rs. 1000 of part thereof in excess oF Re, 100. Exemption Policies of life insurance granted by the Director General of Post Oifices in accordance with rules for Postal life Insurance issued under the authority of the Central Government} E. REINSURANCE BY AN INSURANCE COMPANY, which “has granted a POLICY ‘fof the nature specified in Division A. or Division 'B of this Adiclel, with snother company by way fof indemnity oF guarantee against the payment on the original insurance of 3 certain part of the sum insured thereby. Subs. by SO. 150), dated 28th Jananey, 2004, or "Fourty naye ple” (w.e4 13-2008) ‘Subs, by 50. 130(, dated 28th January, 2004, for “Twenty naye pase” (oa 13-200) lus. by Act 9 of 195, sc. 7 (wel. 141950). '(Fwenty paise] “Ten palse ANB—If a policy of group Insurance is renewed or otherwise modified whereby the sum insured exceeds the som previously insured on Which stump-duty has been paid, the proper stamp ast Ser bore on the excess sim 30 insured] One quarter of the duty payable in respect “of the Driginal insurance but not less than "five paise) or more than “{ltty pasel [Provided ‘hat if the total amount of duly payable is rot a multiple of five" pase, the total amount shal be rounded off to the nex! higher multiple of five *(™ aise] Subs. by Act 49 of 1923, se, 2, fr “of Sea Insurance of» Policy of Pre Tasuranee Subs. by 80. 1308, dated 28 January, 200, for “Ten naye pase” (v.04 13-208) ‘Subs. by 50. 190), dated 25th January, 2004, fr “One rupee” (64 1-9-2008 Ins. by Act of 196, sc. 16 (Onsite by SO. 1206, dated 28h Jaruary, 2004 (we 1-3-2008) 60 ‘The Indian Stamp Act, 1809 Soft) The Indian Stamp Act, 1899 et Jape @ @ o. @ eal Emi — of ‘cover OF “cgagement to issue @ PO ESS ge ach eso seep nes Sean SPE opt eR ast BF etc "accnde Tara he SHEER, OPE Se 48. POWER OF ATTORNEY as defined, by section” 221 not being 8 PROX! (@) when payable on demand W'when the amount oF value does not ‘Five pase] sce Re 250 (i when, the amount or value exces ‘Ten paise] Rew"2s0" but "does “not "exceed Re 1,600, (Gy anyother case, 4) rhe payable otherwise than on “tFiteen poise} Onesfith of the duty as appliable 0 Bil of Exchange (RES of Schedule 1) tor same” “amount ble otherwise "on demand, (Nos 50. PROTEST OF BILL OR NOTE, that is to One rupee. (a) when executed for the sole purrose of Fight annas. Faery, Gecerntion it wnting rade Prociring the. registration one more by” a “Notary Public sor” other person Egeuments "in felaton "toa fiansacton oF Tor” admiting execution of fone oF more such documents; ) when requzed in sults or proceedings Fight annas. © Minder in Presiduney Smail‘Chuse Cours ‘Ret 1882 (15 of 1882); stration Act, 187%('3 of wr: USPROMISSORY NOTE [as defined by section 2(22))— Baby acing ae sich. tenting the Gishongr “of a “Bil “of “Bechange “or si. PROTEST BY" THE MASTER OF A One rupee SHIP,” thats to say, any decaration of the particulars of her voyage drawn uP lin with view to the adjustment OF fosees "of the calculation of averages Esplin Ir te puspose ofthe proviso (@) the expresion “grculta! operations” icles animal husbandry and lied activo: fenlyertakan vith spelcltal operations (@) “crops” include products of agecultutal operations (6) the expression "asketing of ops” include the processing of rps prior o maseting by agicaltral producers or any erganlzation of such producers. (©. wien authorising one person wv ore fo One ripe. i ieee eee stn 3 Monee other than he | oy him Sagi vibe ners ue Seethentea (eau toe Brtgres ot Nnalng on | Seely nett es "achaena (a) when authorizing not more than five Five rupees i AMtested or certified by a ovary ue fei ae ay Shari | athe Sent hadi) eg as Peer Ran ane matt or gene : ae (e} when authorizing more than five but not Ten rupees. i 1. Subs. by SO. 130(E), dated 28th January, 2004, for “Ten naye paise” (w.ef. 1-3-2004), Tee Gus aoe eect goby aed | 2 Sate by 80. 1306 deted 280 Jaa, 2008, fr “Fen nave pase™ (we 13.2000). Site ere tan one onachn | 5 S820 £6: sate ct at aay 2 for "went ne nb pee 18 000 gly: \ { SR2 0) So. Soe) tne anh andar 200 a enced by'S. SN) adh i Speer Sb (oc 2208 (0) when given for | consideration and The same duty, as a ! + Provided that rates of stamp duty specified in column (2) of Bill of Exchange fr items (&) Stove” the” attorney fo sl Sry Conwoyange, (NO. 23) foe tht} Talo are 1 nt of jesey Se We) Ae ol ot py Immovable property; amount of the consideration, 1 ‘uence bile of exchange or promiseory nots deawa or made for securing finance om On mete ea ; etre ant or edanlal uct Cortona nd nal De pen! ak {@) in any otner case Ong muper tor each penn ‘nt, Sut ran Conporatione Comer Sean Competive Bank fs) oe { uronic tebaetans seal pic pets ee mee Explmation — For the purposes of his NB—The term ‘reghtraion’ ‘Sofumens al ere tf sep ty one fof the rate etoned clue) Se eee ey een 2 || ‘Shuts and hhh on As PF Seat en SOU 1 ont pan wee ne Sion See acres Borsa) \ § 1. Thw eelevant provisions ofthe Indian Registtion Act, 1908 (16 of 1908) to be refered 2, Subs by Act of 1923, se. 2, forthe Article 48, Espana 2—The duly chargeable shal wherever necesery, be rounded fo he next ive pace. {ie 0.120), dated 28 January, 2004 and as corrected by SO. $221), dated 7 Apel 2008 (ced. 132008)] e ‘ave by 5.130) cated 26s January, 204, lor “Thity pose” (wef 13-204 Subs by Act 32 of 194, sc, 9, fr “Twenty pase” (week 135195) Subs by Act 28 of 200, sc. 117, fr “five undead rupees” (wf 104-2008), Subs by Act 18 of 1928, se. 2, ad Sch I or “or exempted ‘Io Inalan Stamp Act, 1699 a Sw also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 4, 52. PROXY empowering any person to vole Kran one election of the members of 3 Gistiet or bel board or oF a body of Trunieipal commissioners, of at any one meing of (a) members ofan Incoeparated company a: other body Corporate, whose stock or funds is oF Gre divided into shares and ranslerable, {) a local authority, ar (©) proprietors, members of contnbuters to the funds of 53. RECEIPT (a+ defined by section 202)) for fany money. of other property the amount Srealue of which exteeds tive thousand rupees! Exemptions Receipt (ay endorsed on of contained in any instrument duly stamped, lor any instrument exempted] under the proviso to. section 3 Gastauments executed on behalf of the Government) “for any Gheque or bill of exchange payable on Gemand) acknowledging tho receipt of the consideration money. Interest or Snnuity or other penolical payment thereby secured: (@) for any payment of money without consideration: (efor any payment of rent by a. cultivator fon account of land assessed 10 Government revenue, or “fin the States OF Madras, Bombay and Andhra) “as In by Act 18 of 1928, se 2 and Sch "priteen pase One eupee! Subs by the Anh (Adsplation of Laws on Union subjects) Order, 1984, for “inthe Dreidenies of Fort St. George and Bombay” (wil, P1095) 27. ns by the AO. (No 2) Onder, 1956, ‘soh.t} they existed immediately before the Ist November, 1956] of Inam lands; (@) for pay or allowances by non commissioned or petty} officers, soldier, '[silors} or aitmen} of [lndian riltary, naval] or aie foreesh, when ferving in such capacity, of by mounted palice consables; © siven hy holders of family cestifiates in fases where the person fom whose GF allowances the sum. comprised in he receipt has been assigned is non commissioned for pet] officer, solaier, Jalon] or airman) of ony of the said forces], and serving. in'such eapacity: (0 for persons oF allowances by persons, reveling, such pesins or allowances inp of hice Bs sch ommisoned for petty) ofc (poldies, "eats or seman, and nol serving” the Covernment in ay other capac @ given by a headman or lambardar for Tand revenue oF 1axes collected by him; (hy given for money or securities for money ‘deposited in the hands of any banker "to bbe aeovunted for Provided that the same is not expressed wo be roeived for by te hands any ther than the person io'whorn the sng ie to be accounted for Provided sso. that this exemption shall not extend to 4 recip or aeknoveledgement for any aun pad or deposited "for of upon veto of latent of shave, of ia respect el lafel(ceenany expert aoe 1 ts, by At 35 of 1934, soe Zand Sch L 2 Subs. by Act 1 of 1927, se? and Sch, for “or sole The Indian Stamp Act, 1899 3 Subs by Act 10 of 1927, sex and Sch 1 for“Her Mojesty's Army or Her Majesty's Ine ‘ey 44 Subs, by Ast 10 of 1927, se 2 and Sch for “or ole 5. Subs. by Act 1 of 1927, see 2 and Sch. J for “either of he sald Aric” ou Tho Indian Stamp Act, 1899 [Soh.t Oo any inconporated. company or other body [Nhorste or such proposed or intended ompany or ‘body Por. in scoped of ‘obetute being,» menketable sec {Se also Nod7B2)1] POLICY OF INSURANCE SL RECONVEYANCE OF — MORTGAGED PROPERTY— (@) if the consideration for which the property was mortgaged does not exceed es 1000; (8) in any other ease 55, RELEASE, that is to say, any instrument A(not being sch a release as is provided for by section 23A)] whereby a person renounces a claim upon another person for against any specified property @) if the amount or value of the claim dace not exceed Re. 1,000; (©) in any other case 56. RESPONDENTIA BOND, that is to say, any instrument securing 3. loan on the cargo laden of to be laden on bard a ship and making repayment contingent fon the arrival of the enrgo at the por of Sestination REVOCATION OF ANY TRUST OR SETTLEMENT. See SETTLEMENT (N08); TRUST (No. 58) 57. SECURITY BOND OK MORTGAGE DEED, executed by way of security for the die execution of an office, or to 1 Ins By Act 5 of 1906, se? 2 Ins by Aet 15 of 1904s, 8. @ The same duty as Conveyance (No. 23) for the amount of such. consideration asset forth in the Reconveyance. ‘Ten rupees. The same duty as a Bond (No. 15) for sileh amount oe value as set forth in the Release, Five rupees. ‘The same duty as a_bond (No. 18) for the amotint of the Toan secured Sch.) The Inctan Stamp Act, 1899 a @ @ account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract— (@) when the amount secured does not The same duty as @ fond exceed Rs. 1,000; fo, 5) fer ©) in any other case ive rupees. Exemptions Bond or other instrument, when executed— (a) by esdmen nominated under rules framed in secordance "with | the Bengal Ivigation Act, 187, section 99, for the due performance of their duties under that Aet: (©) by any person for the purpose of financing. thatthe cl income Eetived tom "private subscriptions toa chaiable dapensary of hospital for any other objet of public lly Shall not be Tess than’ 4 specified sum per amense, (@ under No, 34 of the rules made by the "Slate Government] under section 70. of the Bombay ligation Act, 187; (d) executed by persons taking advances tunder the "Land Improvement Loans Act, 1883 (19 of 1888), or the Agriculturist’ Loans Act, 1884 (12 of i884), or by their sureties, as security for the repayment of such advances: (e) executed by officers of The ‘Govermment]] of thelr sureties to secure the due execution of an office for the due accounting for-money oF ther propery received By virte thereot 1. Sus by the AO, 1987 or “Governor of Bombay in Counc 2 Subs by the AO. 1987 for “Government” Subs, by the AO. 1880, for “Crown” the ‘amount | The Indian Stamp Act, 1899 Ish. Seh.t} The idan Stamp Act, 1899 @ 58, SETTLEMENT— The same duty as a Bond ‘A. —INSTRUMENT OF (including a deed of (No.15) for a sum equal to dower the argount or value of the property etled as set forth fn Such settlement Provided that, where an ggeement to settle Is stamped With the stump. required for an instrument of settiement, and an instrument of Settlement in pursuance of such agreement is Subsequently executed, the duty on such instrument Shall not exceed eight annas, Exemption (a) Deed of dower execited on the occasion fof a marriage between Nuhammadans Te 8. REVOCATION OF The same duty as a Bond (S035) for a sum equal to the amount o¢ value of the property concerned as set forth in the Instrument of Revocation but not exceeding See also TRUST (Nos). ten rupees 59, SHARE WARRANTS, to bearer Issued [One and a half times) duty lander the ‘Indian Companies Act, 1882 (6 payable on a Conveyance of 1882) (S023) fora consideration feqeal to the nominal amount fof the shares specified "in the Exemption Shace sastant when tested by 9 company in pursuance of the ‘Indian Companies Act, 1982 (6 of 1882), section 20, to have effect only upon payment, as composition for that Sin, 0 the Collector of Stamp-recense, of — a) One snd a ball) per centum of the whole “subscrbet ‘capital of the compnny, oF xcnpan ) omit bythe AO. 1937 The relevant provisions ofthe Companies Act, 1956 1 of 1980) tobe rome to. Subs. by Act 6 of 110, se 3, for “Thee quarters of Subs BY Act 6 of 1910, Se. 3, or “Thnee quarters wo o (©) if any company which has pod the said” Guiy'or composition "in. fal ssbsequently euee ap edition 10s tubecrlbed fapiai— “fone_and. hall per centum of the additonal capital fo issued. SCRIP. See CERIFICATE (No. 19) 60. SHIPPING ORDER for or relating to One aria the conveyance of goods on board of any vessel 61. SURRENDER OF LEASE— (a) when the duty with which the Jease The duty with which JS chargeable does rot exceed . five lease is chargesble, rupees. (b) im-any other case Five rupees Exemption Surrender of lease, when such lease is ‘exempted from duty 62. TRANSFER (whether with or without

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