The Uttar Pradesh Stamp Act, 2010
Act 17 of 2010
Keyword(s): Association, Banker, Bond, Chargeable, Clearance List, Collector, Conveyance
Amendment appended: 1 of 2016
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A sif -s 34-rdVu7 ;M. srfo-ch-F 314 0 tit T 305r 01--zrz.f iTT‘30o. 41‘iiN 1.1 fth-04- nitt4c-r ar-o-fr v9-0F7r. 33105 tra STlzaTF . 1:13, (*I 24 (a-u-TE;(4T)) 31--TIT9 1.0„c \30 ircer wr 71-- 5-40 A-, *Litelimur T4'rs-Tur 34--utr ufa Erczr tdqqu—A-It0 si -4-T1F1 tEca 314111 M 1-TPT 4 1-11-11 WtflIT I 62.. -41N-r— s es+11 -02.4fr Si. 71 tim-lccT t14-41347 trliarcrrr 1=-Itg0 ,‘gur Sr sh .11 7Attra (s) TL-- ?Tr -q-rt- 10,000 0t4-4 4-11r,g (RCV-11 14) M- '0 4111 311- T) 9 ,srAf sm--ks arftd-13wr -) •Figt tf-fr tcuiI -R,314-4 cp — \itfq 31ifts 11rrr fkg -0-04 EnAft -r tg113 (M) 3111-q exihr mcc} ?t arts Ai g,aftissrt pTirs art-fr 'Ank Trr ,3€ . kFr e6-q -r fs-0t 044-rft- ZM. Trr \Hal ccr 07-A=4m 1=9709 Trroft0 0,-LrFM 0fr-r. iTT Jt cr-÷PRFT- 1 -01 f' -R110 g fSqr srz4, iskku fctr7 (6ccur 14) S -93---U 2,000 0 M Mrcr3- (eic(441 14) 4-R ZT J5 r S gi aro--Feerra (? -twr 58) ?ft e-di r&tidl TT a 31t• 0762// Ff211 aTcre- 7r.T5L7 tiftc7. OfeR7T /7) e'd/ NW Ti 3T2TITI cl; fii R7T-fra 3+1 9-rfiTh Tfr wcr4 tuf-rm.zn .z3TW anziffrjr tircw wr. fwt athi 1 tinfW311 Tnt Erre 1.11 TA-grill ,“.yr t), LINIPM irdT ti, zft 1;tif fa-40 33:1 Uff&I gm In .3ticbni kt Old ita-CT- 71 WA W trrq2c.r1 ffillilllvi ill tir-troi ffr4w9 ttft kDr.Td m74 W Th-Prm critnit •mr 317-4M 4Ia fThi't cMN fq faun -Fran t 33tnl 3117 Okul NM-WU tcp-4 arfflw1, 1899 41 th1F1- Wad t. nW91 frfim ucjfmi famm artq grrfa iii zi4an3l M EL-fr Rfr ,mcir Ii chpor 34 ti) c.rct aRlf48TI 34 aTrwnita ttlir-tr Igo TT •TITM9 ftha t .110 g thorekhrl t faTTE 31174.7,174 VNA Iftn Tt3ZI4 icii41 !lett, 3t-4-Wd d 3frq 347111 1/3-cH4 Sita tti+44 31raf119. 2008 T NTN.A \TT 94 31Rr1kidtria (HI VI f1Izid "r4“41 TRIT n Nrgr 4'13 Vic1161, Tft-41 In pursuance a 0 the provisions Of clause (3) of article 348 of the Constitution. the Governor is pleased to publication or ct the following English translation of the Uttar Pradesh Stamp Adliiitiyam, 20118 (Uttar Pradesh A : Sankhya 17 of 2010) as passed by the Uttar Pradesh Legislature and assented to by the President on March. 27. 2010 No...526(2)/79-V-1-10-1(kal 26/2008 Dated Lacknow. April 7. 2010 THE UTTAR PRADESH STAMP ACT, 2008 1U.P. Act No. 17 of 2010) lAs passed by the Uttar Pradesh Legislature) AN ACT to consolidate and amend the low relating to stamp ditties in the State of Uttar Pradesh IT IS HEREBY enacted in the Fifty-ninth Year of the Republic of India as follows:- CHAPTER I PRELIM 'NARY Shoo tole, extent, I. ( I) This Act may 4...called The Uttar Pradesh Stamp Act. 2008. and commencement (2) It extends to the whole of Uttar Pradesh. (3) It shall come into force on such date as the State Government may. by notification, appoint in this behalf and different dates may be fixed for different provisions. DeiblitiOnS 2. In this Act, unless there is anything repugnant in the subject or context,- "association"- means any association, exchange , organization or body of individuals, whether incorporated or not, established for the purpose of regulating and controlling or conducting business of the sale or purchase of. or making any other transaction relating to. any goods or marketable securities; "banker" means an association, a company or a person who accepts for the purpose of lending or investment deposits of money from the public, repayable on demand or otherwise and withdrawable by cheque. draft , pay- order or otherwise ; (iii) "bond"- includes. (a)any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void 11Th specified act is performed, or is not performed, as the case may be: any instrument attested by a witness and not payable to order or bearer: whereby a person obliges himself to pay money to another: and any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another. Explanation: Notwithstanding anything to the contrary contained in any other law for the time being in force, for the purposes of this clause. "atteSted" in relation to an instrument means attested by one or more witnesses each of whom has seen the executant sign or affix his mark to the instrument, or has seen some other person sign the instrument in the presence and by the direction of the executant or has received from the executam a personal acknowledgement of his signature or mark or of the signature of such other person, and each of whom has signed the instrument in of the executant: but it shall not be necessary .1ox 61510, Lulu that more than one of the such witnesses shall have been present at the same time, and no particular form of attestation shall be necessary: (iv) "Chargeable"- means, as applied to an instrument executed, or first executed after the commencement of this Act. chargeable under this bill, and. as applied to any other instruments, chargeable under the law in force in the State when such instrument was executed or. where several persons executed the instrument at different times, first executed. "Chief Controlling Revenue Authority"- means a member of the Board of Revenue. a Divisional Commissioner or an Additional Divisional Commissioner or an officer of the Stamp Department not below the rank of Deputy Commissioner of Stamps and any such officer as the State Government may. by notification in the Gazette, appoint in this behalf for the whole or any pan of the State: "Clearance List"- means a list of transactions relating to contracts required to be submitted. to the Clearing House of an Association in accordance with the rules or bye-laws of the Association: Provided that no instrument shall, for the purposes of this Act, be deemed to be a clearance list unless it contains the following declaration signed by the persons dealing in such transactions or on his behalf by a properly constituted attorney. namely :- "1/We hereby solemnly declare that the above list contains a complete and true statement of my/our transactions including crossed out transactions and transactions required to be submitted to the clearing house in accordance with the rules/bye laws of the Association. 1/We further declare that no transaction, for which an exemption is claimed under clause (b) of Article 5 (Agreement or its records or memorandum of an agreement) or Article 44 (Note or Memorandum) of the Schedule of this Act, as the ease may be. is omitted." Explanation: Transaction for the purpose of this clause shall include both sale and purchase. "Collector"- means the Chief Officer in-charge of Revenue Administration of- a District and includes any officer whom the State Government may, by notification in the Gazette appoint in this behalf: and on whom any or all the powers of the Collector exercisable under this bill are conferred either by such notification or by any other like notification. "Conveyance" includes' conveyance on sale, or every instrument. or (c ) every decree or final order of any Civil or Revenue Court, every order made by the High Court under section 394 of the Companies Act. 1956 (Act no.] of 1956) in respect of the amalgamation or reconstruction of Companies. or every order made by the Reserve Bank of India under section 44- A of the Banking Regulation Act. 1949 (Act no. 10 of 1949) in respect of the amalgamation or reconstruction of banking companies, 64 V C. (I) transfer of share by co-operative housing societies in immovable property of an existing member of such society in favour of an incoming person by means of issuance of new share certificate or by endorsement on the share certificate of the existing member in favour of the incoming person. by which property whether movable or immovable is transferred to, or vested in. any other person. inter rims, and which is not otherwise specifically provided for by the Schedule. Explanation - Notwithstanding anything to the contrary contained in any other provisions of this bill or any other law for the time being in force. the following instruments shall, for the purpose of this clause, be deemed to be an instrument by which property is transferred inter viros - An instrument whereby a co-owner, of a property having defined share therein, transfers such share or pan thereof to another co-owner of the property; or An instrument whereby a partner transfers his share in the property of the partnership business to another partner or to other partners whether separately or together with the transfer of other business or assets on retirement or dissolution, or whereby he contributes to the capital of partnership firm by transferring his right and title to. or interest in any property: or An. instrument whereby the property of an incorporated company or body corporate is transferred by transfer of its equity shares to another incorporated company or body corporate, or a person or a group of persons. "Duly stamped"- as applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in the State. "Executed" and "execution" - used with reference to instruments, mean "signed" and "signature". Explanation- The terms "signed' and "signature" also include attribution of electronic record as provided under section 11 of the Information Technology Act, 2000, (Act no. 21 of 2000) (x0"Government Security" means a Government Security as defined in the Public Debt Act, 1944, (Act no. 18 of 1944); (xii) "Immovable Property" includes land, buildings, hereditary allowances, right of way, lights, ferries, fisheries, or any other benefit arising out of land and things attached to the earth or permanently fastened to anything attached to the earth but does not include standing timber, growing crops or grass, fruit upon or juice in trees, or. beneficial interest of a beneficiary in a trust property. (xiii) "Impressed stamp"- includes- labels affixed and impressed by the proper officer, and • stamps embossed and engraved on stamped paper. 'jxlCItT Wilting . 7 *fa, 2010 65 impression by franking . machine, e-statnpin g or any other such machine as the State Government may by notific ation in the Gazette specify, or.. any -mark, seal or endorsement by any ag ency or person duly authorized by.the State Government by notification in the GaZette . (xiv)"Instrument"- includes every document ,and record created or' maintained in or • by: an electronic storage and retr ieval device, media or electronic record.: as-defthecliinclausc (t) of sub-sectic m (I) of section 2 of the :- Information .TechnolOgy,Act, 2000(Act no. 21 of 21300),. by which any right or liability-is. onpurportslo:be, created, transferred. limited, extended, vested, extinguished ovrecordech but: does not include a Al of exchange. cheque, promissory note;.billaflading, letter of credit, policy of insurance; transfer of share, .debenture;.proxy,and.receipt.: , (xWlitstrument: or Gift!' '--includes an inst rument whether by Way of declaratiemor otherwise;.thr Making or accepting; an oral gift. (xvi)l'liistrumenC ot partition"- means a fly instrument whereby co- owners ofranY property ditiide Or agree to divid ie such property in severalty, • and:also:includes-7. (a)i a finail order for effecting a .parti Lion passed by any Revenue Authority, onanyCit‘tiliCourt;• • (Wan award:byianiarbitratcr directing partition; and (c) When any. partition s effected without executing any such instrument', any instrument or instrumet nts, signed by the co-owners . and recording, whether by way Of declarati on of such partition or otherwise, the terms;of suchipartition. amongst the; co-owners. (iviirLease"-• means a lease . of mcivable or immovable property, .and includes - (a) a patta; . (b) ii kabuliyat or other Undertaking in: writing, not being a .counterpart of a tease, to cultivate, occupy or pay or deliver rent for immovable property; . . any instrurnent by. which [MS- of any description are lee any writing on an application. for a lease intended to signify that the application is granted; .. any instrument by which mining lease is granted in reSpect of minor minerals as defined in clause (e) of section 3 of the Mines and Minerals (Regulation and Development) Act, 1957, (Act no.67 of 1957), (1) a decree or final order of any Civil or Revenue Court in respectof a lease: "Marketable security"- means a security of such a description as to be capable of being Sold in any stock market in India. "Market value" Market value of property means the Value as' determined on- the basis of the rates fixed by the Collector or the consideration as set fOrth in the instrument, whichever is higher. 66 ‘3vi.!I1*71 3R1ITTRuT . 7 31 ef. 2010 For "Market value ofshares" see Explanation (2) to Article 24(e). (xs) "Mortgage-deed"- includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers or creates to, or in favour of, another, a right over or in respect of specified property; (xxi) "Paper"- includes vellum, parchment or any other material on which an instrument may be written. (xxii) "Power-of-attorney" - includes any instrument (not chargeable with a fee under the law relating to court-fees for the time being in force) empowerinu a specific person to act for and in the name of the person executing. it. (xxiii) "Public Officer"- 'jeans a Public Officer as defined in clause (17) of section 2 of the Code of Civil Procedure, 1908 (Act no.5 of 1908) and includes every officer working in connection with the affairs of any of the following organizations, namely;- any statutory body or authority constituted under any Uttar Pradesh Act: a "Financing Bank" or "Central Bank" as defined in clause (k) of Section 2 of the Uttar Pradesh Co-operative Societies Act, 1965(Act no. llof 1966); (xxiv) "Settlement"- means any non-testamentary disposition in writing, of movable or immovable property made,- in consideration of marriage; for the purpose of distributing property of the settler among his family, or those for whom he desires to provide. or for the purpose of providing for some person dependent on him: or for any religious or charitable purpose; and includes an agreement in writing to make such a disposition, and, where any such disposition Was not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition. (xxv) "Schedule"- means the Schedule appended to this Act. (xxvi) "Soldier"- includes any person below the rank of non- commissioned officer, who is enrolled under the Army Act, 1950 (Act no. 46 of 1950). (xxvii) "Stamp"- means any mark, seal or endorsement by any agency or person duly authorised by the Str:ix Government and includes an adhesive or imprersed stamp, for the purpose of duty chargeable under this Act." (xx viii) The expressions "Common roll" and "State Roll" shall have the mean'.:us assigned to them in die Advocates Act, 1961 (Act no. 25 of 1961). iris) The words and express;ons not defined in this bill but defined in the inchan Stamp Act I WI (Act .70. 2 of 1899) shall have the meaning ‘4tTR Ift41 3TEILTiqui • vft... 7 311". 2010 . 67 assigned to them in the said Act of 1899. CHAPTER II STAMP-DUTIES A - Or THE LIABILITY OF INSTRUMENTS TO DUTY._ 3 - Subject to the provisions of this bill and the exemptions contained in the Instruments Schedule, the following instruments shall be chargeable with duty of the anibu'nt chargeable with duty indicated in the Schedule as the proper duty therefor. respectively, that is to say- every instrument mentioned in the Schedule which, not having been previously executed by any person. is executed in the State on or after the date of the commencement of this Act, every instrument (other than a bill of exchange or promissory note) mentioned in the Schedule, which, not having been previously executed by .any person, is executed out oithe State under section 23: Provided that expect as otherwise expressly provided in this Act, and. notwithstanding anything contained in clause S (a) and (b) of this section or in the Schedule, the folloWing instruments 'Shall. subject to the exemption's contained in the Schedule, be chargeable with duty of the amount indicated in the Schedule as the proper duty therefor. respectively, that is to say - , (a) every instrument mentioned in the Schedule . which, not having been previously executed by any person was executed in Uttar Pradesh : in the case of instruments mentioned in the Schedule , on or after the date on which the Uttar Pradesh Stamp (Amendment) Act. 1948, came into force; and in the case of instruments mentioned in the Schedule , on or after the date on which The Uttar Pradesh Stamp (Amendment) Act, 1952, comes into force: (b) every instrument, mentioned in the Schedule . which, not having' been previously executed by any person, was executed out of Uttar Pradesh,- in the case of instruments mentioned in the .Schedule , on or after the date on which the Uttar Pradesh Stamp (Amendment) Act, 1948, came into force; and in the case of instruments mentioned in the Schedule . on or after the date on which the Uttar Pradesh Stamp (Amendment) Act. 1952 conies into force, and relates to any property situated, or to any matter or thing done or to be done in Uttar Pradesh, and is received in Uttar Pradesh : Provided also that no duty shall be chargeable in respect of: any instrument executed by. or on behalf of, or in favour of the Government, in 'cases where, but for this exemption. the Government would be liable to pay the duty chargeable in respect of such instrument; any instrument for the sale, transfer or other disposition, either absolutely, or by way of mortgage, or otherwise, of any ship or vessel, or any part. interest, share or property of, or in any ship or vessel registered under. the Merchant Shipping Act, 1958 (Act no..44 of 195/). or under 7 (18 QIN S.T .P1 3TRIWIPI 'Eire. 7 34-a. 2olo Bombay Coasting Vessels Act. 1838 (Act XIX or 1838). or the Indian Registration of Ships Act. 184 1(Act no. X of 1841), as amended by subsequent Acts. (3) any instrument executed by or on behalf of or in favour of. the developer, or unit or in connection with the carrying out of purposes of a Special Economic Zone. Explanation (1) For the purposes of this clause the expressions "developer", "special economic zone" and "unit" shall have meaning respectively assigned to them in clause (g), (za). and (zc) of section 2 of the Special Economic Zones Act. 2005 (Act no.28 of 2005). (2) Where the amount of duty prescribed in the Schedule contains any fraction of a ten rupee, the proper duty shall be an amount rounded of to the next higher multiple of ten rupee, as hereinafter appearing in the said Schedule. Sevend Where several instruments are employed for completing any single InsCIbifleflis used in any single transaction, the principal instrument only shall be chargeable with the duty prescribed transaction in the Schedule for the same and each of the other instruments shall be chargeable with a duty of one hundred rupees instead of the duty (if any) prescribed for it in that Schedule; oyed. (1) The parties may determine for themselyes, which of the instruments so empl shall, for the purposes of sub-section (I), be deemed to be the principal instrument: Provided that the duty chargeable on the instrument so d'etermincd, shall be the highest duty which would be chargeable in respect of any of die said instruments: employed. Instrument relating Any instrumenr comprising or relating to several distinct matters shall be to several distinct rflatters chargeable with the aggregate amount of the duties with which separate instnnnents.. each comprising or relating to one of such matters, would be chargeable under this Act. Instruments • Subject to the provisions of section 5. an instrument so framed as to come coming within within two or more of the descriptions in the Schedule shall, where the duties several descriptions in the chargeable thereunder are different, be chargeable only with the highest of such duties: Schedule Provided that nothing in this bill contained shall render chargeable with duty exceeding fifty rupees,. a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid unless it falls within the provisions of section 7. Payment of the ( I ) Notwithstanding anything contained in section 4 or 6, or any other law, Uttar Pradesh unless it is proved that the duty chargeable under this 'Act has been paid,- • stamp duty on copies. on the principal or original instrument, as the case may be. or countemans Or duplicates, when in accordance with the provisions of this section; that duty has not been paid on the the duty chargeable on any one of the several instruments employed for principal Or completing a transaction, other than the principal instrument, or on a original instrument counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would. when received in Uttar Pradesh, have been chargeable under this Act. with a higher rate of duty, be the duty with which "C.iren afflitfivul 'quid. 7 ..fifia. 2010 69 the principal or original instrument would have been chargeable under section 24. (2) Where any instrument is registered in any pan of India other than Uttar Pradesh and the instrument relates wholly or partly tb any property situated in Uttar Pradesh. the copy of such instrument shall, when received in Uttar Pradesh. be liable to he charged with the difference of stamp duty as on the original under section 24 to the extent of and in proportion to the consideration or value of the property situated in Uttar Pradesh, and the party liable to pay the stamp duty on the original instrument shall, upon receipt of notice from the registering officer pay the' difference in duty within in the time allowed. . (3) Notwithstanding. anything contained in any other law, no instrument. counterpart, duPlicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon: Provided that a Court before which any such instrument, counterpart, duplicate or copy is produced, may, in its discretion, permit the duty chargeable under this section to be paid thereon, and may then receive it in evidence. (1) Notwithstanding anything contained in this bill, any local, authority Bonds. debentures or other secutities raising a loan under the provisiOns of the Local Authorities Loan Act, 1914 (Act no. 9 issued on loans or 1914). or of any other law for the time being ir. .ofce. by the issue of bonds, or securities other than debentures, shall. 1.1 respect of such Ithm, be chargeable with a duty of two per ccntum on the total amount of the bonds or securities issued by it, and such bonds or securities need not be stamped and shall not be chargeable with any further duty on renewal, consolidation, sub-division or otherwise. (2) The provisions of sub-section (I). exempting certain bonds or securities from being stamped and from being chargeable with certain further duty, shall apply to the bonds or securities other than debentures of all outstanding loans • of the kind mentioned therein, and all such bonds, or securities shall be valid, whether the same are stamped or not: . (3) In the case of willful neglect to pay the duty required by .this section, the local authority shall. be liable to forfeit to the State Government .a suin equal to ten per ceptum upon the amount of duty payable, and a like penalty for every month after the first Month during which the neglect continues. (I) Notwithstanding anything contained in any other p this bill Securities dealt in depository not or any other law for the time being in force,- liable to stamp an issuer, by the issue of sceurities to one or more depositories shall, duty in respect of such issue, be chargeable with duty on the total amount of security, issued by it and such securities need not be stamped: where an issuer issues certificate of security under sub-section (3) of section .14 of the Depositories Act, 1996 (Act no. '22 of i996)on such Certificate duty shall be payable as' is payable on the issue of duplicate certificate under this Act; transfer of- registered ownership of securities from a person to a depository or from a depository to a beneficial owner. beneficial ownership of securities, dealt by a depositoty: 70 \Irk Ift/T 3171P-TRDT 7TWe, 7 31tia, 2010 (iii) beneficial ownership of units. such units being units of z mutual hind including units of the I inn -1'rust of india established ulb.h., sub-section (1) of section 3 of the Unit Trust of India Act, 1963 (Act no.52 of' 1963) dealt with a depository. shall not be liable to duty under this bill or any other law for the time being in force. Explanation-1. For the purposes of this section. the expression "beneficial ownership" , "depository" and "issuer" shall have the same meanings respectively assigned to Act. them in clauses (a). (e) and (f) of sub-section (1) of section 2 of the Depositories 1996 (Act no. 22 of 1996). Explanation 2. For the purposes of this section. the expression, "securities" shall haw the meaning assigned to it in clause (h) of sub-section (2) of section 2 of the Securities Contracts (Regulation) Act. 1956 (Act 1)0. 42 of 1956). Corporatisation 10. Notwithstanding anything contained in any other provision of the this ;and bill or any other law for the time being in force,- demutualization Schemes and a scheme for corporatisation or demutualization, or both of related instruments recognized stock exchange: or not liable to duty any instrument, including an instrument of or relating to, transfer of any property, business, asset, whether movable or immovable, contract, right. liability and obligation, for the purpose of. or in connection with,. the corporatisation or demutualization or both of a recognized stock exchange pursuant to a scheme, as approved by the Securities and Exchange Board of India under sub section(2) of section 4B of the Securities Contracts (Regulation) Act. 1956 . (Act no.42 of 1956) shall not be liable to duty under this bill or any other lam for the time being in force. Explanation.- For the purposes of this section- The expressions "Corporatisations" "demutualization" and "scheme' shall have the meanings respectively assigned to them in clauses (aa). tab) . and (ga) of section:2 of.. the Securities Contracts (Regulation) Mt. 1956 (Act 6.42 of 1956) "Securities and Exchange Board of India" means the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act. 1992 (Act no. 15 of 1992). Negotiable Notwithstanding anything contained in this bill, negotiable warehouse warehouse receipts receipts,shall not be liable to stamp duty. not liable to stamp duty 'Power to reduce. (I) Where the State Government is satisfied that it is necessary so to do remit or iin public interest. it may, by rule or order published in the 'Gazette : compound duties (a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of the State the duties with which any instrument, or any particular class of instruments, or any of the instiuments belonging to such class, or any instruments when executed by or in favor of any ch particular class of persons, or by, or in favour of any members class, are chargeable: and ‘31-K 1:1-0T 317nt7RuI hIUl. 7 Stud. Amu (b) provide for the composition or consolidation of duties in the cas,.. (,f' issues by any incorporated company or other body corporate r u! . transfers (where there is a single transferee, whether incorporated or not) of bonds or other marketable securities other than debentures: Provided that the State Government shall have the, power to impose conditions while remitting or reducing stamp duty: ProVided further that in the case of breach of the conditions imposed in the rule or order to reduce or remit stamp duty. the Collector shall have tl. power to recover the stamp duly so remitted or reduced along with an interest of one percent for every month or part thereof from the date of execution of the instrument on which stamp duty has been so remitted or reduced after giving a proper opportunity of hearing to the party cbncerned. - OF STAMPS AND THE MODE OF.USINGTHEM. 13. (I) Except as otherwise expressly provided in this bill, all duties with ()do, . to be which any instruments are. chargeable shall be paid, and such payment shall be it id indicated on such instruments by means of stamps.- according to the provisions herein contained; or where in any case no such provision is applicable thereto in accordance with the rules made by the State Government (2) The rules made under subsection (1) may, among other matters, provide for regulating- . the description of stamps which may be used in the case of each kind of (a) instrument, (b) the numbers of stamps • which may be used in the case of instruments stamped with impressed stamps. - (3) Subject to the rules made under sub -section (1). the State Guvernment in this behalf, may authorize any person, body or organization including Post offices or Banks or any other financial institution. to use machines for franking impression of stamps. e- stamping. mark, seal or endorsement indicating the payment of stamp duty on the instruments. (1) Notwithstanding anything contained in section 13 . the stamp duty Payment of stamp 14. payable on an instrument may also be paid in cash or by demand draft or by pay order du!' by cash by 6emand draft or to by challan in the banking treasury or the treasury, countersigned by an officer pay order in empowered by the State Government by nCification in this behalf. The officer so cenain cases empowered on production of such challan and after due verification that the duty has been paid, certify in such manner as may be prescribed by endorsement on the instrument of the amount of duty so paid. (2) An endorsement made on any instrument under sub-section (I) shall have the same 'effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicated on such instrument by means of stamps in accordance with the requirements of section 13. Explanation: For the purposes of this sub-section. the expressions, "demand draf," of' pay order" means the demand draft or pay order issued by the State Bank of India by - constituted under the State Bank of India Act. 1955. (Act tie. 23 of 1955) or a GITI3 31111.1Ruf 11-172./4 7 310-6, 2010 CoAnol oonding new bank constituted tinder section .3 of the Banking Companies .- aquisition and Transfer of Undertaking) Act. 1970 (Act no. 5 of 1970) or under Explanation- for the purposes of this section. "stock exchange" mean,: the stock Exchange as defined in clause ) of sub-section (2) of the Secarnies Contract (Regulation) Act, 1956 (Act no.42 of 1956). wt odkeitir The following instruments may be stamped with adhesive Stamps, 4,tanp • namely: - certificate of enrolment under section 22 of the Advocates Act. 1961 (Act no. 25 of 1961). issued by the State Bar Council of Uttar Pradesh: . notarial acts: and (c) transfers by endorsement of shares in any incorporated company or other body corporate. a :1011111. 17. (I) Whoever affixes any adhesive stamp to any instrument chargeable )vith duty which has been executed by any person shall, when affixing such stamp. cancel the stamp so that it cannot be used again. Whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of CXeCtlti011. unless such stamp has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again. (3) Any instrument bearing an adhesive sta. mp which has not been cancelled so that it cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped. The person required by sub-section ( I) or sub-section (2) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing or in any other effectual manner. 18., Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on 'the face of the instrument and cannot be used (hr or applied to any other instrument. 19.-No second instrument chargeable with duty shall be written upon a piece of stamped paper upon whicli an instrument, chargeable with duty, has already been written: Provided that nothing in this section shall o ent any endorsement, which is c3WTrata 3131f1a hiuld. 7 '461, 2010 73 duly stamped, or is not chargeable with duty, being made upon any instrument for the purpose of transferring any right created or evidenced thereby. or of acknowledging the receipt of any money or goods, the payment or delivery of which is secured thereby. Every instrument written in contravention of section 18 or section 19 Instrument written shall be deemed to be unstamped. contrary to section 18 or section 19 deemed unstamped Where the duty with which an instrument is chargeable or its exemption Denoting duty from duty, depends in any manner upon the duty actually paid in respect of another instrument, whether registered or not under the Registration Act, 1908 (Act no. 16 of 1908), the payment of such last mentioned duty shall. if application is made in writing to the Collector for that purpose, and .on production of both the instruments, be denoted upon such first mentioned instrument, by endorsement under the hand of the Collector, or in such manner (if any) as the State Government may by rule prescribe. C- OF THE TIME OF STAMPING INSTRUMENTS 22. All instruments chargeable with duty and executed by any person in the Instruments State shall be stamped before or at the time of execution. executed in the State 23. (1) Every instrument chargeable with duty, executed only out of Uttar Instruments. other Pradesh and not being a bill of exchange or promissory note, may be stamped within than bills and notes executed out three months after it has been first received in Uttar Pradesh. of Uttar Pradesh (2) Where any such instrument cannot, with reference to the description of stamp prescribed therefor, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the State Government may, by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for. 24. Where any instrument has become bhargeable in any.of the States, other Payment of duty than the Uttar Pradesh, with duty under this bill, or any other law for the time being in on instruments , force, in any of such States, and thereafter becomes chargeable with a higher rate of liable to be increased duty in duty in Uttar Pradesh under clause (b) of the first proviso to section 3, then Uttar Pradesh notwithstanding anything contained in the first proviso to section 3, the under clause (b) and clause Idler amount of duty chargeable on such instrument shall be the amount section 3 chargeable on it under the Schedule. less the amount of duty. if• any, already paid on it in such States: and (ii) in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with the stamps necessary for payment of the amount of duty chargeable on it under clause (i) in the same manner and at the same time and by the same persons as though such instrument were an instrument received in the States for the first time, at the time, when it became chargeable with the higher duty. D-OF VALUATION FOR DUTY 25. (1) Where an instrument is chargeable with ad valorem duty in respect of Conversion of any money expressed in any currency other than of India. such duty shall be calculated amount expres.sed on the value of such money in the currency of India according to the current rate of in foreign curnmeie exchange on the day of the date of the instrument. (2) The rate of exchange for conversion of British or any foreign currency into the currency of India prescribed under sub-section (2) of section 20 of the 'Indian Stamp Act. 1899 (Act no. 2 of 1899) shall be deemed to be the cumin rate for the purpose of sub-section (1). Stock and Where an instrument is chargeable with ad valorem duty in respect of marlictahle securities - how to any stock or of any marketable or other security, such duty shall be calculated on the he valued value of such stock or security according to the average price or the value thereof on the day of the date of the instrument. Effect of statement of rate or Where an instrument contains a statement of current rate of exchange, or exchange or average price as the case may require, and is stamped in accordance with such average price statement, it shall, so far as regards the subject matter of such statement, be presumed, until the contrary is proved, to be duly stainped. Instrumenis reserving interest Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made therein. Cenain malrumenis (1) Where an instrument (not being a promissory note or bill of exchange/. connected with mortgages of is given upon the occasion of the deposit of any marketable security by marketable of So:arnica lo he way of security for money advanced, or to be advanced by way chargOtble as loan, or for an existing or future debt. or agreements makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable security. . it shall be chargeable with duty as .if it were an agreement or its records or memorandum of an agreement chargeable with duty under clause (h) of .Article no. 5 of the Schedule. .(2) A release or discharge of any such instrument shall only be chargeable with like duty. How inmsfer in considetation of 30. Where any propeny is transferred to any person in consideration wholly, debt, or subject to or in part, of any debt due to him, or subject either certainly or conditionally to the future payment payment or transfer of any money or stock, whether being or constituting a charge or etc. 10 be charged encumbrance upon the property or not, such debt, money or stock shall be deemed to be the whole or part, as the case may be. of the consideration in respect whereof the transfer is chargeable with ad valorem duty: Provided that nothing in this section shall apply to any such certificate of sale as is mentioned in Article No. 18 of the Schedule. Explanation: In the case of a sale of property subject to mortgage or other encumbrance, any unpaid mortgage money or money together with the interest (if any) due on the same, shall be deemed to be pan of the consideration for the sale: Provided that where any property subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer, the amount of any duty already paid in respect of the mortgage. Illustra tions ( I) A owes B Rs. l000. A sells property fo B., the consideration being Rs.500 and the release of the previous debt of Rs. 1000. Stamp duty is payable on Its. 1300. (2) A sells a property to B for Its.500, which is subject to a mortgage to C for Rs.] 000 and unpaid interest Its.200. Stamp duty is payable on Rs.1700. (3) .A mortgaged. a house of the value of Rs. 10000 to 13 for 128.5000 13 afterwards buys the house from A. Stainp.dutyis payable on Rs.I0000 less the amount of stamp duty already paid For the mortgage. 31. Where an instrument is executed to secure the payment of an annuity, or Valuation in ease other sum payable periodically, Or where the consideration for a conveyance is an • 9ialinuilY• annuity, or other sum payable periodically, the amount secured by.such instrument or . the consideration for such conveyance, as the case may be. shall, for the purposes of this Act, be deemed to be- -(a) where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained Such total amount ; . . (b) where the sum is payable in perpetuity, or for an indefinite time, not terminable with any life in being at the - date of such instrument, .or: conveyance- the total amount which according to the terms of such instrument or conveyance, will or may be payable during the.period oftwenty years calculated from the date on which the first payment becomes due: and (c) where the sum is payable for an indefinite time terminating with any, life. in being at the date of such instrument, or conveyance- the maximum amount which will or may be payable as al;oresaid. during the period of twelve years calculated from the date on which the first payment becomes due. 32. Where the amount or value or the 'subject matter of any instrument, Stamp whert value ol chargeable with ad valorem duty cannot be, or in the case of an instrument executed. ma:ter is before the commencement of this Act, could not have been ascertained at the date of indeterminaw its execution or first execution, nothing will be claimable under such instrument more than the highest amount or value for which, if stated in an instruMent of the same closet-lotion. the stamp actually used, would at the date of such execution, have been, sufficient: Provided that in the case of the lease of a mine, in which royalty, ona share of the produce is received as the rent, or part of rent, it shall be sufficient to. have estimated such royalty or the value of such share, for the purposes of stamp duty:: . • when the lease has been granted by or on behalf of the 6ovemment. at such amount or value, as the Collector may. haying regard to all the circumstances of the case, have estimated as likely to be payable by way of royalty or share to the Government under the lease; when the lease has been granted by any other person, at twenty thousand rupees a year. and the whole amount of such royalty or share. whatever it may be. shall be claimable under such lease: Provided also that. where proceedings have been taken in respect of an instrument under sec-t-ion 37 or 46. the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution. 33. t 1 The consideration (if any) and all other facts- and circumstances Facts alret:nm, duty to be affecting the chargeability of any instrument with dut). or the amount of the duty with ti MS1111111011 which it is chargeable. shall be fully and truly set forth therein. (2) In the case of instruments relating to immovabh: property. chargeable irkvi 31FIT-TRIl1 tut d, 7 310F. 2010 with an ad valorem duty On the value of the propcny, and not on the value set forth. the instrument shall fully and truly set forth the annual land revenue in the case of revenue paying land, the annual rental or gross assets, if any, in the case of other immovable property, the local rates Municipal or other taxes, if any, to which such Property may be subject. and any other particulars, which may. be prescribed by rules made under this Act. Direct On as in 34. (1) When any property has been contracted to be sold for one duly in Ctm: of cenam consideration for the whole, and is conveyed to the purchaser in separate parts by convey:nice> different instruments, the consideration shall be apportioned in such manner as the parties think fit, proVided that a distinct consideration for each separate part is set forth in the conveyance relating thereto and such conveyance shall, be chargeable with ad wdoreni duty in respect of such distinct consideration or the market value of such separate part of the propeny, whichever is higher. Where property contracted to be purchased for one consideration for the whole, by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in pans by separate instruments to the persons by or for whom the same was purchased, for distinct parts of the consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of the distinct part of the consideration therein specified or the market value, of the property, whichever is higher. Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof,. contracts to sell. the Same to any other person and theproperty is in consequence conveyed immediately to the sub-purchaser. the conveyance shall be chargeable with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser or the market value of the property, whichever is higher. Where a person, having contracted for the purchase of any property. but not having obtained a conveyance thereof, contracts to sell the whole, or any part thereof, to any other person or persona, and the property is in consequence conveyed by the original seller to different persons in parts. the conveyance of each part sold to a sub-purchaser . shall be chargeable with ad valorem duty .in -respect .only of the consideration paid by such sub-purchaser or the market value of the property. whichever is higher, without regard to the amount or value of the original consideration; and the conveyance of the residue (if any) of such property to the original purchaser shall be chargeable with' ad valoreni duty in respect only of the excess of the original consideration over the aggregate of the considerations paid by the sub-purchaser or the market value of the property., whichever is higher: Provided that the duty on such last-mentioned conveyance Shall in no case be less than one hundred rupees. Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him or the market value of the property, whichever is higher and is duly •stamped accordingly. any conveyance to be afterwards made to him.of the same ptopeny by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consideration obtithied by such original seller, or where such duty would exceed one hundred rupees. wtth duty of one hundred rupees. :3-B7 *41 an:UMW livid, 7 31-6, 2010 77 E-DUTY BY WHOM PAYABLE 35. In the absence of an agreement to the contrary, the expense of providing Duty by whom the proper stamp shall be borne : payable (a) in the case of any instrument described in any of the following Articles of the Schedule, namely.- No. 2. (Administration Bond): No. 6. (Agreement relating to Deposit of Title-deeds. Pawn. Hypothecation or Pledge). No. 14. (Bond), No. 15. (13ottomary Bond), No. 27. (Customs Bond), No. 31. (Funher Charge). No. 33. (Indemnity-bond). No. 41. (Mortgage-deed). No..44, (Note or memorandum), No. 53. (Release), No. 54. (Respondentia Bond), No. 55. (Security Bondmot being a Mortgage-deed), No. 56. (Settlement), No. 60 (a). (Transfer of shares in an incorporated company or other corporate). No. 60(h). (Transfer of debentures. being marketable securities, whether the debenture is liable to duty or not, except debentures provided by . Section 8. No. 60 (c). (Transfer of any interest secured by a.bond, mortgage-deed or policy of insurance). by the person drawing, making or executing such instrument: (b) in the case of a conveyance (including a re-conveyance of mortgaged property) -.by the grantee: in the case of a lease or agreement to lease - by the lessee or intended lessee. In the case of transfer of one company to another under the order of the High Court under section 394 of the Companies Act. 1956 (Act no.1 of 1956), the stamp duty shall be borne by the company which is acquiring or re-constructing the assets and liabilities under sub-clause (d) of clause (viii) of section 2: in the case of acquisition of one bank by another bank under the provisions of section 44-A of the Banking Companies Act, 1949 (Act no..46 of 1949). the stamp duty shall be borne by the bank which is acquiring or re-constructing the other bank under sub-clause (e) of clause (viii) of section 2: : (e) in the case of transfer of property by any incorporated company or body corporate by the transfer of equity shares to another company or body 78 xl-TH Trc1T 3F+11E1Thi1 7IVIZ, 7 3rar6, 2010 corporate: the stamp duty shall be borne by the transferee company which is acquiring under explanation (iii) of clause (viii) of section 2: in the case of a counterpart of a lease - by the lessor: in the case of an instrument of exchange - by the parties in equal shares: in the case of a certificate of sale - by the purchaser of the property to which such certificate relates; in the case of an instrument of Gift - by the donee : and in the case of an instrument of partition by the parties thereto in proportion to their respective shares in the whole property partitioned, or. when the partition is made in execution of an order passed by a Revenue Authority or in Civil Court. or an Athitrator, in such proportion as such Authority. Court or an Arbitrator directs. CHAPTER-III ADJUDICATION AS To STAMPS Adjudwai al as 14 Cl) When any instrument ‘vhether executed or not. and whether previously proper taanwi stamped or not, is brought to die Collector, and the person bringing it applies to have the opinion of that officer as to the -my (if any). with which it is chargeable. and pays a fee of rupees one hundred (subject to such other amount as may be fixed by the State Government by notification in the Gazette). the Collector shall determine the duty (if any) with which, in his judgment. the instrument is chargeable. (2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence, as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with dut, nr the ant.sunt of' the duty with which it is chargeal- le. are Cully and it My se; birth therein aim may relusi to proceed upon any such application until such abstract and evidence have been furnished accordingly: Provided that- Ca) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding. except in an enquiry as to the duty with which the instrument, to which it relates, is chargeable: and (b) every person by whom any such evidence is furnished, shall, on payment of the full duty with which the ivrument to which it relates, is chargeable. be relieved front any penalty w0.1) he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid. t'cfli!ic:ict' by (I) When an instrument brought to the Collector under section 36 is. in Collimo: his opinion. one of a de,cription chargeable with duty. and - (a) the Julle..• or determines that it is already fully stamped. or (h) the .;ut) n::terinined hy the Collector under section 36 or such a sum as, with the duty already paid in respect of the instrument, is equal to the dui.) so determined. has been paid the Collector shall certify by endorsement oil such. instrument that the full duty (stating the amount) with which it iy. chart...i:ble has been paid. WffR cltta 317fitIRT 4 ivi d, 7 31.t. 2010 When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable. Any instrument upon which an endorsement has been made under this section. shall be deemed to be duly stamped. or not chargeable with duty. as the case may be. and if chargeable with duty. shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped: • Provided that nothing in this section shall authorize the Collector to endorse - any instrument, other than an instrument chargeable with a duty under clause (b) of the first proviso to section 3; executed or first executed in Uttar Pradesh and brought to him after the expiration of one month from the date of its execution or first execution, as the ease may be ; any instrument chargeable with duty under clause (b) of the first proviso to section 3. and brought to him. after the expiration of three months from the date on which it is first received in Uttar Pradesh. CHAPTER-I" INSTRUMENT NOT DULY STAMPED 38. (1 )Every person having by law or consent of parties authority to receive Esaininatinn and nimuunding evidence, and every person in-charge Of a public office. except an officer or police. or before whom any instrument. chargeable. in his opinion with duty, is produced or III:11111111:111S comes in the:performance of his duties. shall. if it appears to him that such instrument is not duly stamped. impound the same. (2) For that purpose every such person shall examine every instrument so chargeable and so produced.or coming before him. in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in India, when such instrument was executed, or first executed: Provided that- nothing herein contained shall be deemed to requit e any Magistrate, or Judee.of a criminal court to examine or impound if he does not think lit so to do. any instrument coming before him in the course of any proceeding other than a proceeding under section 125 to I 2R and section 145 to 148 of the Code of Criminal Procedure. 1973 (Act no.2 of 1974). in the case or a Judge of a I•ligh Court. the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf (3) For the purposes of this section,. the State Government may, in cases of doubt, determine what offices shall be deemed to be public offices and who shall be deemed to be persons' in charge of public offices. (4) Where deficiency in stamp duty paid is noticed from the copy of an instrument. the Collector may suo nrotzt or on a reference from any Court. or from the Commissioner of Stamps. or an Additional Commissioner of Stamps. or a Deputy. Commissioner of Stamps. or an Assistant Commissioner of Stamps call for the original instrument for the purpose or satisfying himself as to the .adequacy of the duty paid thereon and the instrument so produced before the Collector shall be deemed to have been produced. or come before, him in the performance of his functions. 80 ‘.3fii 14 VI 3TRITTIVI4 tuid. 7 341U, 2010 (5) In ease the instrument is not produced within the period specified by the Collector. he may require payment of deficit stamp duty, if any. together with penalty under section 45 on the copy of the instrument : Provided that no action under sub-section (4) or sub-section (5) shall be taken after a period of four years from the date of execution of the instrument : Provided further that with the prior permission of the State Government an action under sub-section (4) or sub-section (5) may be taken after a period of four years hut before a period of eight years from the date of execution of the instrument. Instruments not 39. No instrument chargeable with duty shall be admitted in evidence for duly stamped. inadmissible in any purpose by any person, having by law, or consent of parties authority to receive evidence. etc. evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped : Provided that- any such instrument shall be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty. together with a penalty of an amount not less than one time but not exceeding four times of the amount of proper duty or of the deficient portion thereof: Where a contract or agreement of any kind is effected by correspondence consisting of two or more letters, and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped : Nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a Criminal Court. other than a proceeding under section 125 to 128 and sections 145 to 148 of the Code of Criminal Procedure, 1973 (Act no.2 of 1974) Nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been executed by or on behalf of the Government or where it bears the certificate of the Collector as provided by section 37 or any other provision of this Act. Admission of Where an instrument has been admitted in evidence, such admission shall instrument where nor to be not, except as provided in section 63 , be called in question at any stage of the Same questioned Suitor proceeding on the ground that the instrument has not been duly stamped. Admission or The State Government may make rules providing that, where an improperly . stamped instrument bears a stamp of sufficient amount but of improper description, it may, on instruments payment of the duty %vial which the same is 'chargeable, be certified to be duly stamped, and any instrument so certified, shall then be deemed to have been duly stamped as from the date of its execution. Instruments (1) When the person impounding an instrument under section 38 has by impounded. how dealt with law, or consent of parties, authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 39. or of duty as provided by section 41, he shall send to the Collector an authenticated copy of such Instrument together with a certificate in writing. stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector. or to such other person as he may appoint in this behalf. tr 31-9TURtri I .• 7 Sict et, 2010 • 81 (2). In every other case. the person so impounding an instrument shall send it in original td the Collector. 43. (1) When the Collector impounds any instrument under section 38. or Collectors power to slump receives any instrument sent to him under sub-section (2) of section 42. not being a instruments reCeipt: or a bill of exchange or a promissory note, he shall adopt. the following impounded. procedure : if he is of opinion that such instrument is duly stamped. or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be ; If he is of the opinion that such instrument is chargeable with duty and is not duly stamped. he shall require the payment of the amount required to make up the deficiency together with a •penalty of an amount not exceeding four times the amount of deficient portion pf the proper duty: Provided that, when such instrument has been impounded only because it has . been written in contravention of section 18 or section 19, the Collector may, if he thinks fit, remit the whole penalty prescribed by this section : Provided further that no penalty shall be levied unless the party concerned has been given a reaSonable opportunity of being heard. • (2) The Collector shall also require. alongwith the amount of deficit stamp duty or penalty fequired to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of one percent per mensein on the amount of deficit stamp duty calculated from the date of execution of -the instrument .till the date of actual payment: Provided that the 'amount of interest under this sub-section. shall be re-calculated if the amount of deficit stamp duty is varied on appeal or revision or by any order of a Competent Court or Authority. (3) The amount of interesi payable under sub-section (2) shall be added to the amount due and be also deemed for all purposes to he part of the amount required to be paid. Where realization of the deficit stamp duty remained.stayed by any order of any Court or Authority and such order of stay is subsequently vacated, the interest referred to in subsection (2) shall be payable also for any period during which 'such order of stay remained in operation. Any amount paid or deposited by. oi- recovered from or refundable to any person under the provisions of this bill, shall first be adjusted- towards the deficit.stamp duty or penalty outstanding .against him and the excess, if any. shall then be adjusted towards the interest, if any ,due from him. • / (6) Every certificate under clause (a) Of sub-section (1) shall, for the purposes of this bill, be conclusive evidence of the matter stated therein. (7) Where an instrument has been-sent. to the Collector, under sub-section (2) of section 42. the Collector shall. When he has dealt with it as provided by the section, return it to the impoundiitu•officer. 44. If any instrument chargeable with duty and not duly stamped. not being an Instruments instrument chargeable with a duty and not duly stamped. not being an instrument unduly stamped by accident chargeable with a duty not exceeding twenty paise only, is produced by any person of his own 'motion before the Collector within one year. from- the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the-amount of the S2 AtZi aR111-1TRUE I utd, 7 3111-6. 2010 proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may. instead of proceeding under sections 38 and 43, receive such amount and proceed as next hereinafter prescribed. !indorsement of 45. (1) When the duty and penalty (if any), leviable in respect of any lust onnem. cm which duty hos instrument have been paid under section 39. section 43 or section 44 or section 49, the been paid yodel person admitting such instrument in evidence or the Collector, as the case may be, sect HMS 34,43,44 shall certify by endorsement thereon that the proper duty or. as the ease may be. the or 4k) proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them. (2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession iicame into the hands of the officer impounding it. or as such person may direct: Provided that- “11 no instrument which has been admitted -in evidence upon payment of duty and a penalty under section 39. shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate: (b) nothing in this section shall affect Schedule I of Order XXIII of the Code of Civil Procedure. 190R. (Act no. 5 of 1908) section 144 clause 3. ISO:MR.11 nil' 46. The taking of proceedings or the payment of a penalty under this chapter tilicitet: Stamp 1MA' in respect of any instrument shall not bar the prosecution of any person who appears to have COMIllitted an offence against the stamp-law in respect of such instrument • Provided that no such prosecution shall he instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with ..-• mtention or evading payment of the proper duty. .tins paying 47. (I) When any duty or tienatt‘ .has been paid under section 39. section 4 I. LtLII> tr pcnalty may recover sant., section 43 or section 44. by any per.on in respect of an instrument. and, by agreement III certain ease:, or under the provisions of section 35 or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid. For the purpose of such recovery. any certificate granted in respect of such instrument under this bill shall be conclusive. evidence of the matters therein certified. Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or proceeding to which such persons are parties and in which such instrument has been tendered in evidence. If the Court does not include the amount in such order, no further proceedings for the recovery of the, amount shall be maintainable. 4.1 okin latir17 48. I ) ilam instrument sent to the Collector under sub-section (2) of section loo is instruments 42. is lost, destroyed, or damaged during transmission, the person sending the same sera under Nectinn shall not be liable for such loss. destruenim or damage. '6101e '6101e 010T. 010T. L L iqn iqn Laa Laa 1 411 411 on IM IM 0501101 way uosnd atp 'mos Os aq 01 mose s! luowruistg, luowruistg, s! mose 01 aq Os 'mos atp uosnd way 0501101 . e annbai Aew Aew annbai e owes atp ffinpunodtut tiosloci alp Jo splint{ ow 211.1! 011120 11 uo!ssossod uo!ssossod 11 011120 211.1! ow splint{ Jo alp tiosloci ffinpunodtut atp owes pue uosnd pauoptiow-isiu lions Jo osuadxa 3t le opet.0 aq 01 Joontp Adoo Adoo Joontp 01 aq opet.0 le 3t osuadxa Jo lions pauoptiow-isiu uosnd pue luatunnsut tions guwunoduu uosnd oqi Aq pmeopuowne pmeopuowne Aq oqi uosnd guwunoduu tions luatunnsut d ad k k ad d x x Jo tiopunpm,mpun tiopunpm,mpun Jo Aug Aug .6p .6p . 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(e) asneio Joplin mod aq 01 1p:withal Amp dare's dare's Amp 1p:withal 01 aq mod Joplin asneio (e) s! pied u! u! . . otp topens!tai icu wee paluosaid st mown.ustu otp pue motunnstu Atte Jo toodsoi Jo Atte motunnstu pue otp mown.ustu st paluosaid wee icu topens!tai otp . Amp dweis iptiap 34) 1041 1041 34) iptiap dweis Amp 1100131.11 wawasiopua Aq Spino pegs nauJo fitunis!Roll fitunis!Roll nauJo pegs Spino Aq wawasiopua 1100131.11 2wAed uosnd 391 Jo aottap!sai ow put: °Luau alp pue Joanw loadsoi 1.1t pied uoaq set( set( uoaq pied 1.1t loadsoi Joanw pue alp °Luau put: ow aottap!sai Jo 391 uosnd 2wAed . 3111e5 alp JaisrRai pue ;maw ;maw pue JaisrRai alp 3111e5 'wq sup Jo suo!spkoid 1M110 /cue IIt patuentoo i.utpAue Stupuelsql!mioN (0) (0) Stupuelsql!mioN i.utpAue patuentoo IIt /cue 1M110 suo!spkoid Jo sup 'wq aLp aLp Jo sdwels possaidtu! Jo wig) 341 u! (e) asnelo Japun pied oq Amu Amp dams uoipp uoipp dams Amp Amu oq pied Japun asnelo (e) u! 341 wig) Jo possaidtu! sdwels Jo mawnsaid aq Amu St uopelepop qons &nwewoo 'as!m.towo 'as!m.towo &nwewoo qons uopelepop St Amu aq mawnsaid nue Amp duteis Ipipp Jo watuAed otp a)(ew mou soop uosnd Xue Ji (p) (p) Ji Xue uosnd soop mou a)(ew otp watuAed Jo Ipipp duteis Amp nue .10J ule2e mouttulsui alp sluaaid pue (e) asnep u! 01 panapi Japlo 091 fut!Apato fut!Apato 091 Japlo panapi 01 u! asnep (e) pue sluaaid alp mouttulsui ule2e .10J . P.10 alp nJo.! waturuisu! alp alp waturuisu! nJo.! alp 0O p045 nowo fluy3lsr113.1 31.(1 'L1090115031 'L1090115031 31.(1 fluy3lsr113.1 nowo p045 0O aw pue Suadoid 041 Jo 3e104 align! alp JO ttopeuutualop JOJ '101003103 DID D1 0111135 0111135 D1 DID '101003103 JOJ ttopeuutualop JO alp align! 3e104 Jo 041 Suadoid pue aw . uoolow o1qpAnc1 Amp ndoid ndoid Amp o1qpAnc1 uoolow KOJI? Help 10103110j atp o uopaos-qns Japun OOUOJOJOJ C Jo ulconal tto tto ulconal Jo C OOUOJOJOJ Japun uopaos-qns o atp 10103110j Help KOJI? kunbuo ue fituriloy nue pue mot( i.tlaq Jo Auumioddo alquuosnai n sapied alp ti!,.!g ti!,.!g alp sapied n alquuosnai Auumioddo Jo i.tlaq mot( pue nue fituriloy ue kunbuo aununiap lov sup npun apew sopu Aq pc:unsaid aq ARIL' 5e 101111011! Lions lp lp Lions 101111011! 5e ARIL' aq pc:unsaid Aq sopu apew npun sup lov aununiap Jodold 041 pue 111011111115111 tions Jo marqns alp s! qoplik% Aindoid otp Jo anted. mliew mliew anted. Jo otp Aindoid qoplik% s! alp marqns Jo tions 111011111115111 pue 041 Jodold . .uoantit aiquited Amp Amp aiquited .uoantit ons - - :mout :mout . 'M*1110100110) Otp (t) (t) Otp 'M*1110100110) , oationJoa e uo .to .to uo e oationJoa , ayt wag .to unop Xue tutu Xue unop .to wag ayt Amdao e WOIJ 10 ScillielS JO 13I101SSUULUO0 inuopllopv 11010 SdUleIS JO 1.71U0155UU1U0D 1.71U0155UU1U0D JO SdUleIS 11010 inuopllopv 13I101SSUULUO0 JO ScillielS 10 WOIJ e Amdao 1DDWO /CUBA) sdutels sdutels /CUBA) 1DDWO .131to1ss1UItuoj Ille151S8V UP Way .10 5oILLICIS JO .101.10!SSOULUOD .101.10!SSOULUOD JO 5oILLICIS .10 Way UP Ille151S8V .131to1ss1UItuoj u! matuunnog anus 0111 Aq pozpotime pozpotime Aq 0111 anus matuunnog u! Jo amp atp wog SleD); 1110J li1IMA\ li1IMA\ 1110J SleD); wog atp amp Jo 'alp Jo onien tolleut tolleut onien Jo 'alp uo opientilega Si Amp tioupv‘ uo watunnsut Atte ip tt0pens!531 tt0pens!531 ip Atte watunnsut uo tioupv‘ Amp Si opientilega uo . Aundold Aundold 1 ?Lk1 auptiesa up _to; pea pea _to; up auptiesa ?Lk1 ( i) uopoas -qns lapun tun! 01 pa.uoJal Ape:we mu mu Ape:we pa.uoJal 01 tun! lapun -qns uopoas i) ( 10.1.10U1 31.11 Jo ssauloanoo 041 at 50 Jpsunq EtuXispes Jo asochnd DID -10J 1U011111.11.5U1 1U011111.11.5U1 -10J DID asochnd Jo EtuXispes Jpsunq 50 at 041 ssauloanoo Jo 31.11 10.1.10U1 ameXed Amp otp puu lunwruistt! tons Jo malqns 341 s! tpuim Amodold 3q1 Jo 'omen 'omen Jo 3q1 Amodold tpuim s! 341 malqns Jo tons lunwruistt! puu otp Amp ameXed ttoolaw ttoolaw . Jo =len la.)petu Imp aAo!laq 01 uoseal 51:4 at( 'uopeupueso tions nue 'J! pue pue 'J! nue tions 'uopeupueso at( 51:4 uoseal 01 aAo!laq Imp la.)petu =len Jo - alp aupuntap Sew at! 'mann at! Sew aupuntap alp Lust!! lions u! coloi s Apul WOO MU Sett Sindold qans qans Sindold Sett MU WOO Apul s coloi u! lions Lust!! :\iajnw :\iajnw :uoatatit ow/Cud Amp 341 pue Aindold mons Jo awe awe Jo mons Aindold pue 341 Amp ow/Cud :uoatatit 101(1 pop!Aom pop!Aom 101(1 . uopoe 110 'lumina/top DUOS ?ID JO uo!sspund lopd 01.11 1.111/O 1.111/O 01.11 lopd uo!sspund JO ?ID DUOS 'lumina/top 110 uopoe io poyad e alopq tug sinaA Jug( Jo poind o Jaue uo>im 3q Sew uopoos-qns spit npun npun spit uopoos-qns Sew 3q uo>im Jaue o poind Jo Jug( sinaA tug alopq e poyad io opleatintio Si Xmp tp!tpu 1.10 1U11.1111.11SLII ?Ill JO U0111.1115133.1 JO 01011 0111 LUOIJ smoS ulTha ulTha smoS LUOIJ 0111 01011 JO U0111.1115133.1 JO ?Ill 1U11.1111.11SLII 1.10 tp!tpu Xmp Si opleatintio . AmodoId zap Jo :mini\ mwetu 041 uo uo 041 mwetu :mini\ Jo zap AmodoId Sue npun uosnd Atte co ,cinp dutnis natio() Jo tuattuCed aqj wonetteldsA wonetteldsA aqj tuattuCed Jo natio() dutnis ,cinp co Atte uosnd npun Sue 84 ZIR Ira171 3RIRTRu1 (Md. 7 3Tfra. 2010 order or registering officer under sub-section Cl) shall not prevent the Collector from initiating proceedings on any instrument under sub-section (3). (4) If on enquiry under sub-section (2) and examination under sub-section (3) the Collector finds the market value of the property- truly set forth and the instrument duly stamped. he shall certify by endorsement that it is duly stamped and return it to the person who made the reference; Not truly set forth and the instrument not duly stamped. he shall require the payment of the amount required to make up the deficiency in the same. together with a penalty of an amount not exceeding four times the amount of deficient portion of the proper duty. (5) The Collector shall also require alongwith the deficit stamp duty or penalty required to be paid under clause (ii) of ?alb-section (4). the payment of a simple interest at the rate of one percent per mensem on the amount or deficit stamp duty calculated from the date of the execution of the instrument till the date of actual payment: Provided that the amount of interest under the sub-section shall be recalculated if the amount of deficit stamp duty is varied on appeal or revision or by any order of a competent Court or Authority. (6) The amount of interest payable under sub-section (5) shall be added to the amount due and be also deemed for all purposes to be part of the amount required to be paid. (7) Where realization of the deficit stamp duty remained stayed by any order of any Court or Authority and such order of stay is subsequently vacated, the interest referred to in sub-section (5) shall be payable also for any period during which such order of stay remained in operation. (8) Any amount paid or deposited by or recovered from, or refundable to, a person under the provision of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and the excess, ir any. shall then be adjusted towards the interest, if any. due from him. (9) The instrument produced before the Collector under sub-section (2)- or under sub-section (3) shall be deemed to have come before him in the performance of his functions. (10) In case the instrument is not produced within the period specified by the Collector, he may require payment of deficit stamp duty. if any. together with penalty on the copy of the instrument in accordance with the procedure as laid down in sub- sections (2) and (4). Recovery of duties All duties, penalties. and other sums required to be paid under this Act tind penalties may be recovered by the Collector by distress and sale of the movable property of the person froth whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue. Validity of Notwithstanding anything contained in this Act. no certificate or ten ifit:ate or endorsement under this Act, in respect or an instrument chargeable in Uttar Pradesh endorsement in with a higher rate of duty in accordance with this Act, shall be received in evidence or respect or instalments for be in any way valid in respect of the payment of duty on such instrument unless the which higher me duty chargeable at the rates provided in this Act. has been paid on such instrument. ii' duiis payable in thud Pnidesh 3TH Sita 34-fritiRUT T172. 7 AR 2010 85 CHAPTER V. ALLOWANCES FOR STAMPS IN CERTAIN CASES. Allowance for 52. Subject to such rules as may be made by the State Government as to the spoiled stamps • evidence to be required, or the enquiry to be made. the Collector may. on application made with the period prescribed in section 53. and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter inentioned, namely, - (a). the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit. for the purpose intended before any instrument written thereon is executed by any person:. the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto: the stamp used for an instrument executed by any party thereto .which- has been afterwards found to be absolutely void in law from the very beginning; has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended: by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed: for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended; by reason of the refusal of any person to act under the same, or to advance- any, money intended to be thereby secured, or by the refusal or non- acceptance of any office thereby granted, totally fails of the intended. purpose:. (vi) become useless in consequence of-the transaction intended to be thereby effected being effected by some other instrument between the same parties and bearing a stamp of not less value; is deficient in value and the transaction intended to be thereby effected has been effected by some other instrument between the same parties and bearing a stamp of not IS value; (viii) is inadvertently and undeSignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped: Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled. Explanation: The Certificate of the Collector under section 37 that the full duty with which an instrument is chargeable has beeh paid is an impressed stamp within the meaning of this section. Application for 53. The application for relief under section 52 shall be made within the relief under following periods, that is to say.- section 51 when to be made R6 Ltt 3R3111TRuf tr d. 7 3.10-S. 2010 in the cases mentioned in sub-clause (v) or clause (e). within two months of the date of the instrument: (b) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled: in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument. or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed: Provided that.- (a) when the spoiled instrument has been for sufficient reasons sent out of India, the application may be made within six months after it has been received back in India: when, from unavoidable circumstances any instrument for which another instrument has been substituted. cannot be given up to be cancelled within the aforesaid period, the application may be made within six mouths after the date of execution of the substituted instrument. Allowance in CUSC of Printed fonns 54. The Chief Controlling Revenue Authority or the Collector if empowered no longer required by the Chief Controlling Revenue Authority in this behalf may. without limit of time, be empontril ins make allowance for stamped papers used for printed forms of instruments by any if Ibr any sufficient banker or by any incorporated company or other body corporate, reason such forms have ceased to be required by the said banker. company or body corporate: Provided that such authority is satisfied that the duty in respect of such stamped paper has been duly paid. Allowance for -U111CIII ehargeabl misused stamps 55. (a) When any person has inadvertently used for an IIISII with duty, a stamp of a description other than that prescribed for such instrument b the rules made under this Act, or a stamp of greater value than was necessary or ha inadvertently used any stamp for an instrument not chargeable with any duty: or (b) When any stamp used for an instrument has been inadvertently rendered useless under section 19. owing to such instrument having been written in contravention of the provisions of section 18. the Collector may. on application made within six months after the date of the instrument or. if it is not dated, within six months atier the execution thereof by the person by whom it was first or alone executed, and upon the instrument if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless. A ; tot ot nusused 56. In any ease in which allowance is made for smiled or misused stamps, the C °hector may. give in lieu thereof.- stump, tuns io he Made (a) other stamps oldie same description and alueor requited and he thinks fit, stamps or any uther description to the some amount En value: or \irki TraTT 3ITI1WRI3T quid, 7 3111-F. 2010 87 (c) at his discretion, the same value in money, deducting ten paise for each rupee or fraction of a rupee. . 57. When any person is possessed of a stamp or stamps which have not been At ihr stamps lint spoiled or rendered unfit or useless for the purpose intended, but for which he has no required Or use immediate use. the Collector shall repay to such person the value of such stamp or stamps in money, deducting ten paise for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector's satisfaction- (a) that such stamp or stamps were purchased by such person with a bonafide intention to use them: (b) that he has paid the full price thereof: and (e) that they were so purchased within the period of six months next preceding the date on which they were so delivered: Provided that, where the person is a licensed vendor of stamps. the Collector may. if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid. CHAPTER —VI. REFERENCE, REVISION AND APPEAL 58. (1) The power exercisable by a Collector under section 12. clause (a) of Comm' of. and matt:me:a oil:ZINC the first proviso to section 32. Chapter IV. Chapter V and Chapter VIII shall in all Chief cases be subject to the control of the Chief Controlling Revenue Authority. Contwiling Notwithstanding *anything contained in any other provisions of this Act, any Ite‘ enue Aida int> pergon including the Government aggrieved by an order of the Collector under section 12. clause (a) of the first proviso to section 32. Chapter-IV, Chapter-\' and Chapter VIII may. within 60 days from the date of receipt of such order prefer an appeal against such order to the Chief Controlling Revenue Authority, who shall after giving the parties a reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final: Provided that no application for stay of recovery of any disputed amount of stamp duty including interest , thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount: Provided further .that where the Chief Controlling Revenue Authority passes an order for the stay of the recovery of any stamp duty, interest thereon or penalty, or for the stay of the operation of any order appealed against and such order results in the stay of recovery of any stamp duty. interest thereon or penalty, such stay order shall not remain in force for more than thirty 'days unless the appellant furnishes adequate security to the satisfaction of the Collector concerned for the payment of the outstanding amount. If any Collector, acting under section 36. section 43 or section 44. feels doubt as to the amount of duty with which any instrument is chargeable. he may draw Lip a statement of the case, and refer it. with his own opinion thereon, for the dectsion of the Chief Controlling Revenue Authority. The Authority referred to in sub-section (2) shall consider the case and end a copy of its decision to the Collector who shall proceed to assess and charge the duly (if anyl in conformity 11.1111 such decision. where any order of Collector is partially altered or quashed by the Chief S8 U-d7 CraTl 3RITETRIll Turd, 7 31.0, 2010 Controlling Revenue Authority, the Collector shall have the power to refund the exec! amount of stamp duty, penalty or interest paid under the said order. Statement ()lease by noel 59. (1) The Chief Controlling Revenue Authority may state at nv case recfcnouer, Com wiling to it under sub-section (2) of section 58. or otherwise coming to its ziotice. and refe Revenue A in hr y such case. with itS own opinion thereon.- if it arises in the State- to the High to High Conn of the State: intiloirnee0.1fu (2) lEvery such case shall be decided by not less than tzg:sirtihtey :Ihiattilli Court to which it is referred. and in case of difference. the op prevail. Power or High inhtea Com to call for If the High Court is not satisfied that the statements co liii licr particulars are sufficient to enable it to determine the questions raised thereby, iiCourt leci i mayii the refer as to case stated the case back to the Revenue Authority by which it was stated. to make such additions thereto or alterations therein as the Court may direct in that behalf Procedure in 8 disposimt tic ease (1) The High Coun upon the bearing of any such case. hall decide the g stated questions raised thereby, and shall deliver its judgment thereon containinr- the grounds on which such decision is founded. (2) The Court shall send to the Revenue Authority by which the case was si stated, a copy of such judgment under the seal of the Court and the gnature of the o Registrar; and the Revenue Authority shall, on receiving such copy, disp se of the case onfonnably to such judgment. Statement of case by other Courts to 0 ) If any Court, other than a court mentioned in section 59. feels doubt l imb Coon as to the atMount of duty to be paid in respect of any instrument under Proviso (a) to section 39. the Judge may draw up a statement of the case and refer it. opinion thereon. for the decision of the High Court to which, if he kv erewith the his Chief own k Controlling Revenue Authority, he would, under section 59. refer the san (2) Such court shall deal with the case as if it had been referred Under sectio 59 nature of the ,and send a copy of its judgment under the seal of the Coun and the sig egistrar to the Chief Controlling Revenue Authority and other like copy to the Judg aking the reference, who shall, on receiving such copy, dispose of the cas CO nformably to such judgment. (3) References made under sub-section (1), when made by a Court, sub ordinate to a District Court, shall be made through the District Coun ma de by any subordinate Revenue Court, shall be made through the Court immediately, and, when sup erior. / Revision of nenain sdiction of &visions of (1) When any Court in the exercise of its civil or revenue juri any on 145 to Courts regarding Criminal Court in any proceeding under sections 125 to 128 and secti I 48 the sufficiency of of the Code of Criminal Procedure, 1973, (Act no. 2 of 1974) makes stamps ad in itting any instrument in evidence as duly stamped or as not requiring a any order upo n payment of duty and a penalty under section 39, the Court to which appealsstamp, lieor froni own motion or . or references are made by. such tirst-mentioned Court may. of its on th C application of the Collector. take such order into consideration is a (2) If such Court. after such consideration of opinion that such indstrument shout yment of duty n d not have been admitted in evidence without the pa ilu, unde r section 40. or ty without the payment of a higher duty and penalty than thospee it 1112. ich v record a declaration to that effect, and determine the amount of dut y Wit such es or instrument is chargeable, and may require any person in whose poss powe ,tin en r such instrument then is. to produce the same, and may impound the s produced. When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument. The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 45. or in section 46. prosecute any person for any offence against the Stamp law which the Collector considers him to have committed in respect of such instrument: Provided that- no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such court, was payable in respect or the instrument under section 39, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty: except for the purposes of such prosecution, no dedaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 45. CHAPTER VII. CRIMINAL OFFENCES AND PROCEDURE. 64. (1) Any person who, with the intention to evade the duty, executes or Penalty for executing, etc. signs otherwise than as a .witness any instrument chargeable with duty without the instalment not same being duly stamped shall, on conviction . for every such offence be punished duly stamped —with rigorous imprisonment for a term which shall not be less than, one month but which may extend to six months and with fine which may extend to five thousand rupees: - Provided that. when .any penalty has been paid in respect of any instrument under section 39. section 4301 section 49. the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same in&ument upon the person who paid such penalty. If a share. warrant is issued without being duly stamped, the company issuing the same and also every person who, at the time when it is isSued, is the managing director or .secretary or other principal officer of the company, shall, on conviction be punished with fine which may extend to five hundred rupees. No person shall be prosecuted under sub-section (1) or sub-section (2) in respect of an instrument which was produced in court and which was admitted after a decision by the court that the said instrument was duly stamped or that no stamp was required. 65. Any person who makes a declaration in a clearance. list which is false or Penalty for making false which he either knows or believes to be false, shall, on conviction, be punished with declaration in imprisonment for a term which shall not be less than one month but which may extend Clearance List to six months and with fine which may extend to five thousand rupees. , 66. Any person required by section 17 to cancel an adhesive stamp. and Penalty fen- failure. to cancel adhesive failing to cancel such stamp in the manner prescribed by that section. shall be stamp punishable with fine which may extend to one hundred rupees. 67. Any person who, with intent to defraud the Government.- Penalty for omission to (a) execiaes any instrument in which all the facts and circumstances required comply with by section 33, to be set forth in such instrument are not fully and truly set provisions of section 33 forth: or 90 ‘31-H 313:01TRu1 d. 7 3it1F. 2010 being employed or concerned in or about the preparation of any instruments, neglects or omits fully and truly to set forth therein all such facts and circumstances; or does any other act calculated to deprive the Government of any duty or penalty under this Act. shall be punishable with imprisonment for a term which may extend to three months or with fine which may extend to ten thousand rupees or with both. Recovery of 68. (I) Where any person liable to pay duty under this Act is convicted of amount oldelice an offence under Section 64 or 67. in respect of any instrument (not being an stamp duty instrument specified in Entry 91 of List 1 in the Seventh Schedule to the Constitution) the Magistrate shall . in addition to any punishment Aich may be imposed for such offence. direct recover the amount of duty and penalty, if any, due under this bill From such person in respect of that instrument and such amount shall also be recoverable as if it were a fine imposed by the Magistrate. (2) Upon such recovery the Collector' shall thereupon certify by endorsement on that instrument that proper duty or penalty. as the case may be. has been levied in respect thereof; Penalty for breach 69. (a) Any person appointed to sell stamps who disobeys any rule made i1 rule relating to under section 75; and sale of stamps and for (b) Any person not so appointed who sells or offers for sale any stamp (other unauthorized sale than a ten paise or five paise adhesive stamp), shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both. Institution and 70. (1) No prosecution in respect of any offence punishable under this bill or conduct of provisions of the Indian Stamp Act. 1899 (Act no. 2 of 1899) hereby repealed shall be pmsecutions instituted • without the sanction of the Collector or such other officer. as the State Goveminent generally, or the Collector specially, authorizes in that behalf. The Chief Controlling Revenue Authority, or any .officer generally or specially authorised by it in this behalf. may stay any such prosecution or compound any such offence. The amount of any such composition shall be recoverable in the manner provided by section 50. Jutisdiction of 71. No magistrate other than a Magistrate, whose powers are not less than those of a Magistmtes Magistrate of the second class, shall try any offence under this Act. 1 Place of trial 72. Every such offence committed in respect of any instrument may be tried in any district in which such instrument is found, as well as in any district in which such offence might be tried under the Code of Criminal Procedure, 1973 (Act no. 2 of 1974) for the time being in force. CHAPTER VIII. SUPPLEMENTAL PROVISIONS 73. lEytty public officer or any person having in Ins custody any regn.wrs. books, records. papers. documents or-proceedings. 'Int.:inspection whereof may tend to secure any duty, or .o prove or lead to the discovery of any fraud or omission in ciTfi 1cE 3131TWFul 'l'.itd, 7 aTta, 2010 ' 91. relation to any duty, shall at all reasonable times, permit any officer whose duty it is to see that proper duty is paid or any other person authorised in writing by the Collector to inspect for such purpose the registers. books, papers. documents and proceedings, and to take such notes and extracts as he may deem necessary, without fee or charge. 74. (1) Where the Collector or the 'Commissioner of Stamps. Additional Collector's power Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant to call for information, Commissioner of Stamps has reason to believe that any instrument chargeable to duty instruments or has not been. charged at all or has been incorrectly chatted with duty leviable under records this Act, he or any other officer authorised by them in writing in this behalf (to be called the authorised officer) may require the person concerned who is having in his custody or maintainine such instruments, registers, books, records, papers. maps, documents or pi ..ceetlings. to produce before him or the authorised officer any such instrument or an> .'titer relevant record pertaining thereto, including registers., books, records, papers, maps. documents or proceedings. Explanation - For the purpose of this sub-section the expression "person concerned" includes a body of individuals, any statutory authority or association, whether incorporated or not. (2) If any person, on being required under sub-section (1) by the Collector or the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant Commissioner of Stamps or the authorised - officer, willfully fails to produce the required instrument or other record as aforesaid without any sufficient cause. the Collector or the Commissioner of Stamps. Additional Commissioner of Stamps, Deputy CoMmissioner of Stamps Or Assistant Commissioner of Stamps may direct such person to pay an amount, by way of penalty, a sum not exceeding rupees five thousand: . . Provided that no such order under this sub-section shall be passed by the Collector or the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant Commissioner of Stamps unless MK person. on whom such penalty is proposed to be imposed is given a reasonable opportunity of being .heald in thd matter"' •• .Provided further that the order passed under this sub-section shall be subject to an appeal to the Chief Controlling Revenue Authority within a period of thirfy days or, within such extended time as may be allowed in that regard. who shall, after giving the appellant a reasonable opportunity of being heard, pass such order thereon as he thinks just and proper and the order so passed shall be final. 75. The State Government, May by notification published in the Gazette to.inake make rules for regulating- rules it ating to sale of stamps the supply and sale of stamps. c-stamp. stamp by franking machine, by use of internet or any other machine and stamped papers: the persons by whom alone such sale is to be conducted: and the duties and remuneration of and the fees chargeable from such person: Provided that such rules shall not restrict the sale of ten paise or five poise adhesive stamps. 76. The State Government may by notification published in the Gazette make ill make rules genemlly to rules to carry out generally the purposes of this Act including rules for launching can): Out AO amnesty scheme, and may by such rules, prescribe the fines, which shall in no ease exceed five hundred rupees, to be incurred on breach thereof Del egat Ion ol 77. The State Government may, by notification in the Gazette, delegate- ecnam ratwers all or any of the powers conferred on it by clause (v) of section 2. sub- section (3) of section 38, sub-section (I) of section 70, section 75 to the Chief Controlling Revenue Authority.; and all or any of the powers conferred on the Chief Controlling Revenue Authority by section 12. sub-section (1) of section 58. sub-section (2) of section 70 and section 74 to such subordinate revenue authority or any officer of the Stamp and Registration Department not below the rank of Deputy Commissioner of Stamps. as may be specified in the notification Saving as to wen- n:es 78. Except the provisions as to copies contained in section 7, nothing in this bill contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fees. Saving as in 79. All stamps in denominations of annas four or multiples thereof shall be ccnain stamps deemed to be stamps of the value of twenty-five paise or. as the ease inay be, multiples thereof and shall, accordingly. be valid for all the purpose of this bill. Application of 80. The Indian Stamp Act. 1899 (Act no.2 of 1899) in so far as it relates. to Indian Stamp Act I Ii99 the subject matter relateable to Entry 44 of List III of the Seventh Schedule of the Constitution in respect of documents specified in Entry 91 of List I of the said Schedule, shall notwithstanding anything contained in this bill or any law for the time being in force, extend to the whole State of Uttar Pradesh. Savings and 81. (I) Thc Indian Stamp Act. 1899 (Act no.2 of 1899) as adapted in the Repeal State of Uttar Pradesh. except in so far as it relates to documents specified in Entry 91 of List I in the Seventh Schedule to the Con'stiffition of India. is hereby repealed and the provisions of the Uttar Pradesh General Clauses Act. 1904 (UP Act no. I of 1904 ). shall apply to such repeal: Provided that the repeal hereby shall not affect,- any right, title, obligation or liability already acquired, accrued or ' incurred or anything done or suffered: any legal proceedings or remedy in respect of any such right, title, obligation or liability: under the provisions of the enactments hereby repealed and any such proceeding may be instituted. continued and disposed of and any such remedy may be enforced as if this Act had not been passed. (2) Any appointment, notification, notice, order. rule or fonn made or issued under any of the enactments hereby repealed shall be deemed to have been. made or issued under the provisions of this bill, in so far as Such appointments. notifications. notice, order, rule or form is not inconsistent with the provisions of this bill and shall continue in force, unless and until it is superseded by an appointment, notification. notice, order, rule or form made or issued under this Act. (3) All stamps in denomination of annas of four or multiples thereof shall be deemed to be stamps of the %aitte of twenty-five naya poise or as the case may be multiples thereof and valid accordingly. iratzt 3.711WRut 7rraZ. 7 &lid 2010 93 SCHEDULE 'See section 3 and section 80] STAMP:DUTY ON INSTRUMENTS UNDER THE urrAR PRADESH STAMP.ACT, 2008, Description of instrument Proper stamp duty . rt. ACKNOWLEDGEMENT, of debt exceeding one thousand Ten rupees rupees.in amount or value, written or signed by. or on behalf of. , • 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 creditors possession: . -.Provided that such acknowledgement does not contain any - promise to pay the debt or any stipulation to pay interest or to „deliver any gobds or other property. .2. ADMINISTRATION BOND; including a bond given under The same duty as, Bond (No.14), section 291, 375 and 376 of the Indian Succession Act. 1925 subject to a maximum of two (Act no.39 of 1925) or section 6 of the Government Savings hundred rupees' Banks Act. 1873 (Act no. .5 Of 1873) ADOPTION-DEED, that is to say,, any instrument (other than One hundred rupees. a Will) recording an adoption -or conferring or purporting to confer an authority to adopt. .ADI;OCATE. See ENTRY AS ANADVOCATE (No. 17) • AFFIDAVIT, including an affirmation or declaration in the Ten rupee. case of persons by law allowed, affirming or declaring instead of - swearing. Exemptions ' 'Affidavit or declaration in writing when made — (a) as a condition of enrolment under the Indian Army Act, 1950, - (Act no46 of 1950) the Indian 'Air Force Act. 1950 (Act no. 4.5 . of 1950) or the Navy Act. 1957 (Act no.62 of 1957). or • (b), for the sole purpose of enabling any persons to receive any pension. or charitable allowance: • 5. AGREEMENT OR , ITS RECORDS OR MEMORANDUM OF AN AGREEMENT. if relating to the sale of a bill of exchange; One rupee for every rupees 10,000 or part thereof if relating to the purchase or sale of a government security. Fifty paise for every rupees 1.00:000 or part thereof of the value of the security at the time of itt purchase or sale, as the case maybe. if relating to the purchase or sale of shares, scrips, stocks, bonds, debentures, debenture stocks, or any other marketable security of a like nature in or of any incorporated company or other body corporate - when such agreement or memorandum of an agreement is One rupee for every 'rupees 10.000 or With or through a member or between members of Stock part thereof of the value of the Exchange recognized under the Securities Contracts security .at the time of its purchase or Otegulatimi ) Act. 1956 (XLI1 of 1956) sale, as the case may be, 94 Iftir 313:11T-TRui quid, 7 341F. 2010 Description of instrument Proper stamp duty (ii) in any other case; One rupee for every rupees 10,00U o part thereof of the value of the security at the time of its purchase or sale, as the case may be. (d) if relating to the purchase or sale of cotton. one rupee for every rupees ten thousand or part thereof of the value of cotton. if relating to the purchase or sale of bullion or spices: one rupee for every rupees ten thousand or part thereof of the value of silver or gold or sovereigns or spices , as the case may be, if relating to the purchase or sale of oilseeds; one rupee for. every 10.000 or pan thereof of the value of yam of any kind, non-mineral oils or spieces of any kind, as the case may be. if relating to the purchase or sale of yarn of any kind, non- one rupee for every rupee: 10.000 or mineral oils or spices of any kind; part thereof of the value of yarn of any kind, non- mineral oils or spices of any kind, as the case may be. Explanation. Any duty paid under Article 22. 44 or 52, as the case may be, shall be adjusted against the duty chargeable under clauses •(b), (c) (d) (l). (ii). (iii) and (iv). (e) if relating to the sale of an immovable property where Twenty rupees for every tine possession is not admitted to have been delivered, nor is weed thousand rupees or part there of. in to be delivered without executing the conveyance the amount of consideration as set forth in the instrument. Provided that when Conveyance in pursuance of such agreement is executed within three years from the date of execution of the said agreement. the duty paid under this clause. in excess of the duty paYable under clause (c) shall be adjusted - towards the total duty payable on thy conveyance. Provided further that if the said agreement is revoked within a period of three years from the date of execution of such agreement. the stamp duty paid on such agreement shall be refunded after deduction of ten percent of the amount of stamp duty paid on such agreement. subject to miniinum deduction of rupees one hundred. (0 if relating to the construction of a building on a land by a Rupees twenty for every rupees one person other than the owner or lessee of such land and having a thousand or part thereof on the stipulation that after coirtruction. such building shall be held amount of consideration, as set forth jointly or severally by that other person and the owner or lessee. in the agreement or the market value as the case may be. of such land. or that it shall be sold jointly or of the immovable property which is severally by them or that a pan of it shall be held jointly or the subject of such agreement which st*erally by them and the remaining. part thereof shall be sold ever is greater. jointly or severally by them. ‘.31-N IthT 313TITTRui -quid. 7 31.1,. 2010 95 Description of instrument Proper stamp duty Explanation. For the purposes of this clause: TO The eXpression "land" shall include things attached to the earth, or Permanently fastened to anything attached to the earth. (?) The expression "Lessee" shall mean a holder of a .lease in perpetuity or for a period of thirty years or more. (3) 'the expression "building" shall mean a building having more than one "apartment" and: or more than one "commercial unit" where the expression -apartment" means a part of any property. intended or independent use . including.one or more rooms or enclosed spaces located on one or more floors or any pan or parts, thereof a building. intended to be used for residential purpose and with a direct exit to a public street, road or highway or to a common area leading to such street, road or highway. which, together with its undivided interest in the common areas and facilities. forms an independent residential. unit: and the expression "commercial unit" means any separate identifiable property, including enclosed spaces located in the buildine or commercial complex, on one or more floors or any part or pads 'thereof to be used for the purpose of practicing any profession . or for carrying on any commercial activity. oecupation. trade or business or for any other related use and with a direct exit to .a public street, road or highway or to a common area leading to such street. road or highway which, together with its undivided interest in the common areas and facilities. forms an independent commercial unit. and includes any eodown. in the building in which such 'unit is located for use by the owner of such unit for keeping good. If relating. to.- Two rupees for every rupees 1.000 or part thereof on the amount at:treed. in (i): Any advertisement on mass media, made for promotion of the contract.. any product: or programme or event with.an intention to make profits or business out of it. conferring exclusive rights or telecasting, broadcasting, or Two rupees for every rupees 1.000 or exhibition of an event or a film. • part thereof on the amount agreed in the contract. specific performance by any person or a group of persons Two rupees for every rupees 1.009 or. where the value of contract iixcecids rupees I. 00.000. part thereof on the amount agreed in the contract. creation Of *any obligation, right or interest and having Two rupees for every rupees I. 000 monetary value, but not covered under this Article, or part thereof on, the -amount agreed • in the contract. Assignment of copy right under the Copyright Act, 1957 (Act T.w6 rupees for every rupees 1,000 or no.14 of 1957). part thereof on the amount agreed in the contract of value signed for such assignment • (h) a- not °them:Ise provided for. One hundred rupees. 96 Str:41 r÷litI17111 TrilZ, 7 34OR. 2010 Description of instrument Proper stamp duty Exemption Agreement or memorandum of agreement made in the form of tender to the Central Government for, or relating to any loan: 6. AcRum ENT RELATING TO DEPOSIT OF TITLE- DEEDS, PAWN, HYPOTHECATION OR PLEDGE. that is to say, any instrument evidencing an agreement relating to - the deposit of title-deeds, or instruments, constituting or being evidence of the title to any property whatever (other than a marketable security); or. the pawn. hypothecation or pledge of movable property. where such deposit. pawn hypothecation or pledge has been made t”,„ way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement: Cor every rupees one thousand or part thereof of the amount of five rupees. subject to a maximum of loan or debt. • rupees ten thousand Explanation- For the purposes of clause (I) of this Article, any letter, note or memorandum, record or writing; relating to the deposit of title deeds. whether written or made before. or at the time of, or after, the deposit of title deeds is effected, and whether it is in respect of the first loan or any subsequent loan, such loan, such letter, note, memorandum, record or writing shall, in the absence of any separate agreement relating to deposit of title deeds, be deemed to be an instrument evidencing an agreement relating to the deposit of title deeds. if such loan or debt is repayable not more than three months Half the duty payable on a loan or from the date of such instrument. ' debt under.clause (a) for the amount secured. Exemption Instrument of pawn hypothecation or pledge of agriculture produce. if unattested. 7. APPOt N•rm ENT IN EXECUTION OF A POWER, whether of trustees or of property,, movable or immovable, where made by any writing not being a will- (a) where the value of the property does not exceed rupees one Fifty rupees. thousand. WI in any other case One hundred rupees ccj.14VI alintfiRal TIZTe., 7 31r,t1. 2010 97 Description of instrument Proper stamp duty 8. AP PRA ISEM ENT OR VALUATION made otherwise than under.an order of the Court in the course of a suit kl•hure the amount does not exceed Rs. 1.000. The same duty as a Bond (No. 14) for such amount in any other case. The same duty as a Bond (No. 14) for rupees one thousand. Exemptions 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. Appraisement of crops for the purpose of ascertaining the amount to be Oven to a landlord as rent. APPRENTicEsinv DEED. including'every writing relating Twenty rupees. to the service or tuition of any apprentice. clerk or servant. placed with any master to learn any profession. trade or employment, not being ARTICLES OF CLERKSHIP (No. 11) Exemption Instruments of apprenticeship executed by a magistrate under the Apprentices Act, 1850 (Act no.I9 of 1850), or by which a person is apprenticed by or at the charge of any public charity. ARTICLES OF ASSOCIATION OF A COMPANY. Five hundred rupees. Exemption Articles of any Association not formed for profit and registered under section 26 of the Indian Companies Act. 1913 (Act no.7 of 1913). See also*MEMORANDUM OF ASSOCIATION OF A COMPANY . (No. 40). ARTICLES OF CLERKSHIP or contract whereby any Four hundred rupees. person first becomes bound to serve as a clerk in order to secure his admission as an attorney in any High Court. ASSIGNMENT- See CONVEYANCE (No. 24), TRANSFER No. 601, and TRANSFER OF LEASE (No. 61), as the case may be.: AlTORNEY- See ENTRY AS AN ATTORNEY (No. 17)• and POWER-OF-ATTORNEY (Nu. 48). AUTHORITY TO ADOPT- See ADOPTION DEED (No. 3). AWARD.- that ts 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 Cour, in the course of a suit- . !ort., s:amp cim i a) kcieme Th-e-a:rni;t44-;;:a;Ti M`t; Prt-1 The ..10.m-Z-43.—al a bond (N7: ,atteSai 4C1-4044 1/144 akwayed &El. hat excrstp 4,Pbb 6terk.CVniflurt th) ii.- excL.L.,js Ks. 160o. t evn, loth) cp, peni Ten :auprey . thereof (e) "llCletIi' St1hjk4m4j.cvoapd ttjuolion The -Ranrady at a bon,' ;:•., rtirces mil: thousand. w1 i1 P1 i011 Award under tic UP Munty*tbdiet Act 1916. 'Act no a % ) i916 section 224(1) the 1..;.1' nts.rici I3oards Act. 1922 (Act no. 10 01 192 2 i, 13 BANK GUARANTEE. Guarantee deed executed by a bank as a surety to secure the due performance of a contract or the due discharge of a liability. - for every one thousand rupees or part thereof five rupees subject to a maximum 01 ten thousand rupees. .4m.Bill M99 of El:change- See No 13 Schedule I of the Indian Stamp BILL OF LADING Se,• A.". 14 Scheduh• of;/,e hzdion Slump .1o. INKS:hedul., 14. BOND (us definede by ‘cetion 2(iii)I not being a debenture (No. 27 of Schedul or ti; Indian Stamp Act. 1899), and not being otherwise provided or by this Act, or by the Court-fces Act, 1870 (Act no.7 of 1 X7i 1 - !bur rupees where the amount. or value ccured does not exceed Rs. 100: forty rupees where it exceeds I2s.100 and does not exceed its. 1000 forty rupees and for every additional Rs. 1000 or pan thereof in excess of Rs.1.000. See ADMINISTRATION BOND WO 2) 8077-0MRY BOND tAy. 15), CUSTOMS BOND (A(0.27). INDEMNITY BOND (AV. 33) RESPONDENTM BOND (NO. . 54), SECURITY BOND (Na 55). Exemption. Bond. when executed by any person for the purpose of guaranteeing that the local income derived front private subscriptions to a charitable dispensary or hospital or any other subject of public utility shall not be less than a specified sum per mensem. IS. BOTTOMIZY BOND. that is to say, any instrument The same duty as a Bond ( whereby the master of a seagoing ship borrows money on the for a sum equal. to the amount or security of the ship to enable him to preserve the ship or value secured prosecute her voyage. 16. C ANCELLATION - Instrument of (including any One hundred rupee.s. instrument by which any instrument. previously executed is cancelled). if ted and not otherwise provided for. :7(17 V,t2I 3131rtTh.731 Iut 99 Description of instrument Pr() net' Ni it If; dtttv see dm, t.t,*0 53). RE! 'Lk 710.1\' OF 51f177,EMEA7 (.\'0 5611". 7‘.RIW7)ER 01: LE.ISE (NO. 59;. RI:ADC:4770.V OF IRIS? (VO 13) CERT! HCATE OF ENROLMENT UNDER SECTION hundred ruret5. 22 OF TI1E AIWOATES ACT. 1961. (Act no. 25 ot 1961 iissuce fly the State Bar ( ouncil of Uttar Pradesh, acwrivicATE OF PRACTICE AS NOTARY under Two hundred rupees sub-section (I, of section 5 of the Notaries Act, 1952. (Act no.53 of 1932) or endorsement of renewal of such certilicate under sub-section CI of the said section. CERTIFICATE OF SALE (in respect of each property put The same duty tt,t, a Ci,n‘ eyanee (No. up as a separate lot and sold) granted to the purchaser of any 24 clause (at) for a consideration property sold by public auction by a Court. by an officer. equal to the amount :,1 ihe purchase authority or body empowered under any law. for the time being money only. in force, to sell such property by public auction and to grant such certificate. CERTIFICATE OR OTHER DOCUMENT, evidencing One rupee. the right or title of the holder thereof, or any other person. either to any shares, scrip or stock in or of any incorporated company or other body corporate. or to become proprietor of shares, scrip or stock in or of any such company or body. Sce also LETTER OF ALLOTMENT OF SHARES WO. 37) CHARTER-PARTy. that is to_say. any instrument (except Ten rupee. an agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. Article 22. (1) Clearance List relating to the transactions for the The sum of duties payable under purchase or sale of Government securities submitted to the clause (h) of Article 5 or Article 44 clearing house of a stock exchange. (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. • Clearance List relating to the transactions for the purchase The sum of duties payable under or sale of a share, scrip, stock, bond, debenture, debenture-stock Article 5 (c) (i) Or 44 (0. as the case or other marketable security of a like nature in or of an may be. in respect Of each of the incorporated company or other body corporate, submitted to the entries in such list on the value of the clearing house of a stock exchange whether recognized or not securities calculated at the making up recognized under the Securities Contract (Regulation) Act. 1956 price or the contract.price. as the case (Act no. 42 of 1956). may be. Clearance List relating to the transactions for the purchase The sum of duties payable under or sale of Cotton submitted to the cotton association Article 5(d) (i) or 44 (a). as the case may be. in respect of each of the entries in such list on the value 23. COMPOSITION-DEED. that is, to say. any instrument Fifty rupees. executed by a debtor whereby he conveys his property for the IOU ‘:tik 311IErfRui 1t31. 7 310Ri1. 2010 INiscription of instrument Proper stamp duty benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made 1.or the continuance of the debtor's business, under the supervision of inspectors or under letters or license. for the benefit of his eredito N. 24. CONVEYANCE as defined lw section 2(viii)I not being IRANSFER charged or exempted under No. 60. - if relating to immovable property where the amount or value of the consideration lbr such Conveyance as set forth therein or the market value of the forty rupees immovable property which is the subject of such Conveyance, whichever is greater. does not exceed Rs.500. Where it exceeds Rs. 500 but does not exceed Rs. 1000. eighty rupees and for every Rs. 1000 or part thereof in excess of 12s.1.000. eighty rupees Provided that. if an immovable property is sold by Government or a Local Body (constituted under the Uttar Pradesh Municipalities Act, 1916 (UP. Act no.2 of 1916) or the Uttar Pradesh Nagar Palika Adhiniyam, 1959 (U.P.Act no. 2 of 1959) or by a Development Authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973. (President Act no.11 of 1973 as amended and re-enacted by U. P. Act no.30 of 1974). an Industrial Development Authority constituted under the Uttar Pradesh Industrial Area Development Act. 1976 (U. P. Act no.6 of 1976). the Uttar Pradesh Awas Evain Vikas Parishad established under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam. 1965 (UP. Act no. I of 1966) and the Uttar Pradesh State Industrial Development Corporation registered under the Companies Act. 1956. ( Act no.! of 1956) on the basis of the pre-determined. price, then the value determined by such bodies, shall be the market value of the subject matter of the property. Explanation. For the purposes of this proviso the "pre- determined price- includes the interest and/ or penalty. if any. relating to the transferred property levied by the above mentioned authorities on the allottee. If relating to immovable property- by a co-operative housing society registered or deemed to be The same duty as on Conveyance registered under any law relating to co-operative societies for (No.24 clause (a)) on one half of the consideration or the market value of the time being in force. in favour or its members: such property. whichever is higher. II' relating to transfer of share in immovable property or an The same duty as on Conveyance existing member of a. co-operative housing society in thvour of (No.24 clause (a)) on the an incoming person by the co-operative housing society by consideration or the market value of means of issuance of new :hare certificates or when such such property, whichever is higher. transfer is allected endorsement on the share certificate of the existing member in laN (air of the nu:culling person.. \i-ci,Z 14a Y1 313:11tIMIT TThT 7 3itta, 2010 101 ' Description of instrument Proper st a nip duty Provided that in case stamp duty has already been paid on 'wall transfer of shares as provided in the above clause (c) and when conveyance in pursuance of such transfer of shares' is subsequently executed, the duty on such conveyance shall be one hundred rupees. Exemption Instrument of Conveyance executed in favour of a co-operative ciciely..not being a co-operative housing society, registered or deemed to be registered under any law relating to co-operative societies for the time being in force. id) if relating to movable property: • where the amount or value of the consideration of such twenty rupees Conveyance as set forth therein does not exceed rupees one thousand, • and for every rupees one thousand or part thereof in-excess of twenty rupees rupees one thousand. (e) (i) if relating to the order•of High Court in respect of the. Ten percent of- amalgamation or reconstruction of companies under section 1,94 the aggregate of the market value of the Companies Act, 1956 (Act no.1 of 1956) or under the of the Shares issued or allotted in order of the Reserve Bank of India under. section 44-A of the exchange or . otherwise and the Banking Regulation Act, 1949 (Act no. 10. of 1949). or amount, of the consideration paid for such amalgamation, or (ii) whereby an incorporated company or body corporate the market value of the shares transfers its property in the form of controlling interest by transferred to the transferee in the transfer of equity shares to another incorporated company or .form of controlling interest; body corporate or a- personor a group of persons, Provided that the amount of duty - chargeable under this clause shall not exceed, - - an amount equal to. five percent of the market value of the immovable property located within the territory of :Uttar Pradesh of the transferor company, or an amount equal to 0.70 percent of the aggregate .of the market value of the shares issued or allotted in exchange or otherwise and the amount of consideration paid for such amalgamation whichever is higher among (i) or (ii). Provided further that in case of reconstruction or de-merger, the duty chareeable.shall not exceed- (U an amount equa; to five percent of the market value of the 'HP ‘7.rtR clt"31 3RiTeMuF 1174-171.- 7 alea. 2010 nem:J.41nm; instrumeii: proper sta,:p immovable property lciedt.. the State of Uttar Pradesh transferred by the de-merging , company to the resulting company, ' or (ii) an amount equal to 0.70 perdent of the aggregate of the market value of the shares issued or allotted to /he. ' resulting company and the amount or consideration paid for such de. merger. vli ic hex er is higher. Exemption Assignment of copyright in musical works by resident of, or first published in India. Explanation-I For the Purposes of this Article, in the case of an agreement to sell an immovable property. ‘vhere possession is delivered before the execution or at the time of execution or is agreed to be delivered without executing the conveyance. the agreement shall be deemed to be a conveyance and stamp thereon shall he payable accordingly: Provided that the provisions of section 52 shall. mutatis mutandis. apply to such agreement: Provided further that in case stamp duty has already been paid on agreement. to sell with possession and when conveyance in pursuance of such agreement is subsequently executed within a period of three years from the date of execUTIO11 of such agreement. the duty on such conveyance shall be one hundred rupees: and if•Conveyanee in pursuance of such agreement with possession is subsequently executed after period of three years front the date of execution of such agreement: the stamp duty paid under this clause in excess of the duty payable under clause. (e) of this Article shall be adjusted towards the total duty payable on the con % eyance. Explanation 2. (I) For the puiposes of clause (e). the market aloe of shares.- (a) in relation to the transferee company. whose shares are listed and quoted for trading cm a stock exchange. means the market value of shares as on the appointed day mentioned in the scheme of amalgamation' or when appointed day i not so Used, the date ,if order of the High Court: and (I)) in relation to the t...insleree eompan> %Otos!: shares are not Ilstedi or listed but not quoted for trading on a stock exchange. means the market value of the shares issued or allotted with reference to the market value of the shares of the transferor company or as determined by the Collector after. giving the transferee company an opportunity of beim! heard. A.3c1, &TI 3R-11ZITZul ritsit', 7 31Ua. 2010 103 Description of instrument Proper stamp duty • (ii) For the purposes of clause (e). the number: of shares issued or . allotted in exchange or otherwise shall mean, the number of 'shares of the transferor company accounted as per exchange ratio as on appointed date.' CO-PARTNERSHIP DEED. See Partnership (7V0. 47). 25. 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 the duty with Ten rupee. which it was chargeable does not exceed ten rupee; (ii) in any other case not falling within the provisions of section Ten rupee Exemptions Copy -of any paper which a public officer is expressly • required by law to make or to furnish for record in any public office or for any public purpose. Copy of. or extract from any register relating, to births, baptisms, namings, dedications, marriages, divorces, deaths or burials. COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in 'respect of which the Proper duty has been paid. - (a). if the duty with which the original instrument is chargeable. The same duty as is payable on the does not exceed -fifty rupees; (b) in any other case not falling within the -provisions of Fifty rupees. . section 7. Exemption Counterpart of any lease granted to a cultivator when such lease' is exempted from duty. CUSTOMS-BOND - Subject to. a maximum of one hundred fifty rupees. the same duty as on a Bond (No. 14.). DELIVERY-ORDER IN nEspEcr OF GOODS, that is Ten rupees. to say, any instrument entitling any person therein named. or 'his assigns or the holder. thereof. to the delivery of any goods lying in any dock .or port, or in any warehouse in which goods are stored or deposited on rent or hire. or upon any whari 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 one thousand rupees.. DEPOSIT OF .TITLE-DEEDS. See AGREEMENT RELATING TO DEPOSIT 01 TITLE-DEEDS HYPOTHECATION. .PAwy OR PLEDGE (No. 6). DISSOLUTION OF PAliTNERSIIIP. See PARTNERSHIP (No: 47)... 104 SI1T arnatVut rut . 7 34 . 2010 1)escription of instrument Proper stamp duty 29. DIVORCE — Instrument of. that is to say. any instrument by One hundred rupee. which any person effects the dissolution of his marriage. DOWER-Instrument of. See SETTLEMENT. (No. 56). DUPLICATE. See COUNTERPART (No. 26). 30. EXCHANGE OF PROPERTY- Instrument of exchange of The same duty as a Conveyance (No. property including declaration or record of oral exchange of 24 clause (a)) for a consideration property or any decree or final order of any civil or revenue equal to the market value of the court, property of greatest value. Provided that where stamp duty has already been paid oti the decree or order of the Court and subsequently an instrument of exchange of property is executed in pursuance of such decree or order, the stamp duty. if any. already paid or recovered on such decree or order shall be adjusted towards the total duty leviable on such instrument. EXTRACT. See COPY "No. 25). 31. FURTHER CHARGE- Instrument of, that is to say, any instrument imposing a further 'charge on mortgaged property - (a) when the original mortgage is one of the description referred The same duty as a. Conveyance (No. to in clause (a) of Article No. 41 (that is. with possession): 24 clause (a)) for a consideration equal to the amount of the further charge secured by such instrument. (b) when such mortgage is one of the description referred to in clause (b) of Article No. 41 (that is, without possession). if at the time of execution of the instrument of further charge The same duty as a Conveyance (No. possession of the property is given, or agreed to he given under 24 'clause (a)) for a consideration such instrument; equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge. if possession is not so given. The same duty as a Bond (No. 14) for the amount of the further charge secured by such instrument. GIFT- Instrument of. not being a SETFLEMENT (No.56) or The same duty as•a Conveyance (No. WILL OR TRANSFER (No. 60). 24 clause (a)) for a consideration equal to the value of the property. HIRING AGREEMENTS or agreement for service See AGREEMENT (No. 5). INDEM NITY-BOND The same duty as a Security Bond not being a mortgage deed (No. 55) for the same amount. -;3Tri Lrel 34dR117.°1 -• trrt.1,7 31fra. 2010 !.t.-: . t.c(i:: of ':.!,; .:.t..•.: : ?rf.Jprr .f.:;•t? —______—__ —______—_—_ ____. . i !"). LI , , pECCTORSH/P-p.)117t!) Solt CO 14 Pa, 4 :11.01`; ,,hdf I; iv See POLICY OF INSURANCE (No.47 of SOU/Chile . Th Sbi • 4 p4 thi,. Indian Stomp Act. I6.99). iNsTRom ENT cm:reefing a purely clerical error in an One hundred rupees antent chargeable with duty and in respect of which the pniper,duty has been paid. . . LEASE. including an under-lease or sub- lease and any '0o-cement to let or sub-let or any renewal of lease - . to mien by i:uch'Icase.the rent is fixed and no-premium is paid or delivered - • .0) where the lease purports io be for a tent not exceeding three' two percent of the whole amount payable or. deliverable under such y.cars:. lease. (U) where the lease purports to be for a term exceeding three two percent of a consideration equal to three times the amount or value of ..y.ears but not exCeeding five years; the average annual rent reserved. where the. lease 'purports. to be for a tent exceeding five two percent of a consideration equal years but nolexceedinu ten years: to five times the amount or value of the average annual rent reserved. where the lease purports to be for a tent exceeding ten years two percent of a consideraticin equal hut not exceeding twenty years to ten times the amount or value of the average annual ient reserved. where the lease purports to be for a term exceeding twenty two percent of a consideration equal _years but not tixceeding thirtY years or does not purport to be for to twenty times the amount or value any definite term; of the average annual rent reserved. .(vi) where the lease purports to be •far a term exceeding thirty The same duty as a Conveyance (No. . years Or in perpetuity: 24 clause (a)) for a consideration equal to the market value of the property which is the subject of the lease. (b) where the lease is granted for a fine or premium or for money advanced and where no rent is reserved; where the lease purports to be for a tenti not exceeding thirty The same duty as a.Conveyance (No. years or does not purport to be for any definite term: 24, clause (a)) 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 purports in be for a term exceeding thirty The same duty as a Conveyance (No. years, or in perpetuity. 24 clause (a)) for a consideration equal to the market value of the property which is the subject of the lease. (c) where the lease is granted for a fine or premium or for money. advanced in addition-to rent reserved. I 00 3fl1Msfel 7101, 7 atha. 2010 i;.. •il 1:.- (i) where the ;ease purport,: to be or a term not exceeding thirty The same duty as a. Conveyziacir(No. years or does not puhaort to he for any definite term: 24 clause (a) for a consideration equal to the amount or value Of such line or premium or, advance as set forth iri the lease, in addition to the duty ]vhich would het: been payable on such lease if no line or premium or advance had been Paid or delivered: Provided that :a ease When an agreement to lease is stamped with the ad l'alOrelll sunup required for lease, and a lease in nUlsuance of such agreement subsequently executed, the duty on such lease shall not exceed fifty rupees. (0) where the lease purports to be for a term exceedin thirty The same duty as a Conveyance (No.: years, or in perpetuity. 24 clause (a)) 'Or a consideration equal to the market value of the property which is the subject of the lease. Id) where the rent is not specilied and the lease is granted on the As in clause (a) on the amount of rent basis of sharing or profit or percentage' in turnover or otherwise so arrived kir a period not more than thirty years. the rent shall be assumed to be equal in the rent as calculated on the hams of such percentage or the rent as fixed by the Collector under Uttar Pradesh Stanm (Valuation of Picini:fly) Rd:* 90'i a:; amended Iron] time to tune - ivhiehever is hiener, ci where the lease is granted for premium and. or rent on the On the sum of duty arrived under basis of sharing of profit, or on percentage in turnover, or clause Id) and clause titi. lb) or (c), otherwise for a period not more than thirty years in addition to as the case may be. premium and/ or rent. Pro] idecl that the minimum duty payable on any lease shall be one hundred rupees. Provided further that. 'fan immovable property is given on lease ti IsioNernment or a Loco! 3cd ons:n(0.2d under the Uttar Pradesh Act. !916 tl.'.I' Act no. 2 ()I 19161 or the imarlr.deJ Naar Paiika tLI.P.Act no, 2 or 19C9) or bva Lic elopmuil cm:stIluled tinder tht• 'ade•11 Urban Plonnuti and Development Act. I 972, .a.et ic. i1 dinorietcd and re-enacted iv. P. .Aet no.30 of 197- an i'xi.elopmerit constituted under the Uttar Prad.:sh hudt: De% otopmen: P Ai; ao a or 1 (rho :he Uttar liradesti Auits :•‘ \ ikas Pain-bad estabiishc. duster the Ihror Pradesh A'-as :.am Vika> Po:ash:id &fink:van]: ies5 il.P. A i of 19661 ar.o l.itiar Pradesh State industriai 0ot:top:nem Coiporinan: 39v. 1.1.:OT 31-4.11-013111 quit. 7 31. 2010 . 107 (II t Proper stamp duty egistered under the Companies Act, 1956, ( Act no.1 of 1956)' r the stamp duty shall be payable as following :- • ,(i) where the lease purports to be for a term exceeding thirty The same duty as a Conveyanoe years. (No.24 clause (a)) for the amount of consideration equal to ten times of the amount or value of the average annual rent reserved. where the lease is granted for a fine or premium or for money The ;:tine duty as a Conveyance advanced and where no rent is reserved (No.24 clause (a)) for die amount of consideration equal to the aniount 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 for The same duty as a Conveyance money advanced in addition to rent reserved and purports to be (No.24 clause (a)) for the amount of for a term exceeding thirty years, consideration equal to the amount or value. of -such fine - or premium or advance as set forth in the lease in addition to the amount mentioned in respect of clause (i). . Provided also that if stamp duty has already been paid on decree or.final order of a court and subsequently an instrument ollease is executed in pursuance of such decree or order, the stamp duty, if any, already paid and/ or recovered on such"clecree or order. the duty shall not exceed rupees one hundred. • Exemption. I.ease. executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of .food or drink) withdut the payment or delivery of any line or premium. when a definite term is expressed and such term does not exceed one year. or.when the average annual rent reserved does not exceed one hundred rupees. In this exemption a lease for the purposes of cultivation shall include a lease of land for.cultivation together with a homestead or tanks. Explanations. (I1When a lessee undertakes to pay any recurring charge such as Government revenue, the landlord's share of cesses or the owner's 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.. A' lease from month to month 'or year to year without any fixed period or one for a fixed' period with a provision allowing the lessee to hold over therealler for an indefinite term. hall be deemed for the purposes of this Article to be a lease not purporting to be for any definite term. !tent paid in advance shall be deemed to be money advanced" ‘vithin the meaning of this Article unless it is specifically f 31;--1 2010 -• -psou'ac-rm-71Th :DPW eA-073;irip-;) ju-oarTh .4;;IIT.1;<, griu locoaxtie 414±Ancro+col inylargenis • ( (-.P)ad • he aggregate amount at which toils are let. ,iehether payable in lump sum or in installments shall be dertined to be premium for the purposes of this Article. Any consideration in the form of premium or innues. advanced or to be advanced Or security deposit by ss name called shall. tin- the purpose of this Article, be treated us premium passed on. The provision of extension of the lease period alone with the the pre-deiennthed rate of rent and the obligation on the part of lessor to extend the lease shall be treated as a part of the term of the present lease. LEAVE AND LICENSE.- if relating to immovable The same duty as a Lease (Ankle ' property. as defined in section 52 of the Easements Act, I 8S2 35) (Act no.5 of 1882) LETTER OF ALLOTMENT Of SHARES. in any One rupee.. company or proposed company, or in respect of any loan to be raised by any company or proposed company. 20). See also CERTIFIC41E OR OTHER DOCUMENT Ore. LETTER OF LICENCE, that is to say, any agreement Tinny rupees. 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. LICENCE RELATING TO ARMS OR AMMUNITION. that is to say, document evidencing the license or renewal of license relating to arms or ammunition under the provisions of the Arms Act. 1959 (Act no.54 of 1959), (A) License relating to following arms: Revolvers or pistols Two thousand rupees. Rifles One thousand five hundred rupees D1313L Weapons One thousand rupees S1313L Weapons One thousand rupees. I') ML Weapons Two hundred rupees. (13) License relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules. 1962: .(i) Vamp XI Ten thousand rupees Form XII 'ten thousand rupees Form XIII Five thousand rupees Form XIV Three thousand rupees (C) Renewal of license relating to following arms: (i) Res:Myers or pistols one hundred rupees rt.( sftil 317[TURT Ovid, 7 3I09, 2010 109 Description of instrument Proper stamp duty . n one hundred rupees (it) Rules (iii)DOBL Weapons one hundred rupees sBaL Weapons one hundred rupees () ML Weapons one hundredrupees (p) Renewal of. license relating of arms or ammunitions on following Forms as set out in Schedule Ill to the Arms Rules, 1062; OfForm 2C1, Three thousand rupees 60 Form XII Three thousand rupees Form. XIII Two. thousand rupees Ponp One thousand rupees a.. MEMORANDUM OF ASSOCIATION OF A cer(iPANY - (a) if accompanied by articles of association under section 26 of Five hundred rupees the.companies Act, 1956. (Act no.1 of 1956) : (h) if not so accompanied. One thousand rupees. Exemption Memorandum of any association not formed for profit and registered under section 26 of the Companies Act, 1956. (Act .n.6.1 01 1956) MORTGAGE-DEED. not being AN AGREEMENT RELATING TO DEPOSIT OF . TITLE DEEDS, HYPOTHECATION, PAWN OR PLEDGE (NO. 6). BOTtOMRY BOND (NO..15), MORTGAGE OF A CROP (NO. 42), RESPONDENTIA BOND (NO. 54), OR SECURITY BOND NOT BEING A MORTGAGE DEED (NO. 55) • when possession of the property or. any. part of the-property Rupees twenty .for every :rupees one . cornprised in such deed is given by the mortgagor or agreed to thousand or part thereof for a be given: consideration equal to the amount secured by such deed. , when possession is not given or 'agreed -to be given as Rupees five for every rupees one aforesaid: thousand or part thereof for the amount secured by such deed, subject to a maximum of rupees five lalch. Explanation: A mortgagor who gives to the mortgagee a power-of- attorney to collect rents or i lease of the property mortgaged or part thereof is deemed to give possession within the meaning ofihis Article. When a collateral or auxiliary or additional or substituted security by way of further assurance for the above-mentioned Purpose::: where the principal or primary security is duly 8tatnped - . For every sum secured not exceeding Rs.1,000; Ten rupees \ITN TrOT 34311t117vT TRZ. 7 3109, 2010 Description of instrument Proper,st a rim duty and for • every Rs.1.000 or part thereof secured in excess of Ten rupees Rs.1.000. . Exemptions ts, executed by persons taking advances under the Land Improvement Loans Act. 1883 (Act no. 19 of 1883). or the Agricultuiists'',Loans Act, 1884 (Act no. 12 of 1884), or by their sureties is Security for the repayment of such advances. Letter of.hypbthecation accompanying a bill of exchange. 42. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage-of a crop, whether the crop is or is not in existence at the time of the mortgage- (a) When the loan is repayable not more than three months from the date or the instrument - for every sum Secured not exceeding Rs.6000: Ten rupees and for every Rs.6000 or pan thereof in excess of Rs.6000: Ten rupees (13).1when the loan is repayable more than three months, but not more than eighteen months from the date of the instrument for every sum secured not exceeding Rs.3000: Twenty rupees and for every Rs.I 00 or part _thereof secured in excess of Twenty rupees Rs.3000. • NOTARIAL ACT, that is . to say, any instrument. Ten rupee. endorsement note, attestation. certificate or entry not being a PROTEST (NO. 49) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public. See also PROTEST OF BILL OR NOTE (NO. 49). NOTE OR MEMORANDUM sent by a broker or Agent to his principal intimating the purchase or sale on account of such principal- of cotton one rupee for every rupees 10.000 or part thereof on the valUe of cotton, of bullion or specie one rupee for every rupees ten. thousand or pan thereof on the value of silver or gold or sovereigns, as the. case may be. of oilseeds, one rupee for every 10.000 or pan thereof on the value of oilseeds. of yarn of any kind, 'on-mineral oils or species of any 'kind. one rupee for every rupees 10.000 or part thereof of the value of yarn of any kind, non-mineral oils or species of any kind, as may be. tel of any other goods exceeding in value twenty rupees, one rupee for every rupees 10.000 or part thereof on the value of goods ‘it-K Tra71 31711tT17111 !yid. 7 310R, 2010. 111 Description of instrument Proper stamp duty (1) of any share, scrip, stock, bond, debenture, debenture-stock one rupee for every-rupees 10,000 or or other marketable security of a like nature exceeding in value part thereof of the value of the twenty.rupees. not being a Government security, security, at the time of its purchase or sale, as the case may be. (g) of a government securitSr. Fifty paise for every rupees 1.00.000 or part thereof on the value of security. Explanation (1).For the purposes of this Article, "Stock Exchange" referred hereinabove means a Stock Exchange as defined in clause (j) of section 2 of the Securities Contract (Regulation) Act. 1956 (Act no.42 of 1956), (2) For the purposes of Article 44. if any duty is paid under Article 52, then the same shall be reduced front the duty payable under this Article.' ' . Exemption Note or Memorandum sent by a broker-or agent to his principal intimating the purchase or sale on account of such principal .or a government security or a share, scrip, stock, bond, debenture: debenture-stock or other marketable security of like nature in or of an incorporated company or other body corporate. an entry relating to which is required to be made in Clearance List. described in Article 22. NOTE OF PROTEST BY THE MASTER OF A SHIP. Ten rupees. See also PROTEST BY THE MASTER OF A SHIP (NO. SO), ORDER FOR THE PAYN1ENT OF MONEY. See BILL OF EXCHANGE (NO. 13 of Schedule of the Indian Stamp Act, 1899). PARTITION- Instrument of—[as defined by section 2(xvi)] two percent of the amount of the market value Of the separated share or shares of the property: Provided- that the duty payable shall be rounded off to the next multiple of ten rupees. N.I3.-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 : ' Provide.d always that .- • (a) when An instrument of partition containing an agreement to divide property in .severalty is executed and a partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid -in respect of the first instrument, but shall not be less than ten rupees:. 1 I 2 1raT 31111S-TWur . 7 AN, 2010 Description of instrument Proper stamp duty where land is held on Revenue Settlement . the value for the purposes of this Article shall be deemed to be • • ( i) twenty times the annual revenue, and (ii) ten times the net profit that has arisen from the land during the year next before the date of partition. where the land is wholly or partly exempt from payment of revenue: where a final order elThcting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition. and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed ten rupees. 47. PARTNERSHIP - A Instrument of - where the capital of the partnership does not One hundred rupees exceed Rs.10000; in any other case The same duty as a Bond (No.14) for rupees ten thousand. 13. Dissolution of One hundred rupees. Pawn or pledge. See Agreement Relating to deposit of tide deeds, pawn or pledge (no. 6) Policy of Insurance — See Schedule of the (Indian Stamp Mt. (899). 48. POWER OF ATTORNEY as defined by section 2(xxii), not being a PROXY (NO. '52 of the Indian Stamp Adt, 1899) (Act no. 2 of 1899) When authorizing- grandfather, father, grandmother, mother, husband. wife:- sorN One hundred rupees, grandson, daughter, real brother, real sister, without consideration to sell or otherwise transfer an immovable property. a person other than those mentioned in clause (a) without consideration to sell or otherwise transfer an immovable property : (i) given for a period not exceeding two years live thousand rupees (it) given for a period exceeding two years or for a period not The same duty as a Conveyance mentioned in the instrument or for an indefinite period. No.24 clause (a)] for the market value of the property which is the subject of the instrument: Description of instrument Proper stamp duty -10, any person to sell or otherwise transfer an immovable The same duty as a Conveyance [No. rrarrerty situated in Uttar Pradesh, when given for consideration 24 clause (a)c for the amount of consideration or market value of the property whichever is higher. (cri, a, person other than those mentioned in clause (a)r by alpers6fr residing ma country other than India for a period of six months at more at the time of execution of the power of attorney to sell orotherwise transfer immovable property - 4.);without consideration.. one hundred rupees with consideration The same duty as a Conveyance[(No. 24 clause (a)] for the amount of consideration or market value of the property whichever is higher. ieV when irrevocable authority is given to the attorney to sell; The- same duty as a Conveyance [No. immovable property., 24 clause (a)] on market value of,the property forming subject matter .of sua• attorney. in one person or more to act in a single transaction otherwise fifty rupees than to sell or transfer immovahreproperty. (g) persons other than those mentioned in clause (a) to sell or transfer immovable property situated outside the State of Uttar Pradesh. without consideration. Five hundred rupees with consideration. One percent of the amount of consideration Mentioned in the instrument, subject to a minimum of rupees one thousand. (h) My' other: instrument of power of attorney for a purpose one hundred rupees other than a sale or otherwise transfer immovable property or for a purpose not cOvered under clauses (a) to (g) or when executed For the sole purpose of procuring the, registration of one or more documents in relation to a single transaction, or for admitting exeention.of one or more such documents.. NM-The term "registration" includes every operation incidental to registrdtion under the Registration Act, 1908 (16 of 1908). Explanation For the. purposes of'this Article, more persons than one when belonging io the same firm shall be deemed to be one person. .Promisswy. note -See No. 49-of Schedule of the Indian Stomp 4et, 1899 49. PROTEST OF 1311,1, OR Nom. that is to say, any Ten rupees. declaration in writing made by a Notary Public. or other person awfully acting 'as such. attesting the dishonor of a 13i11 of Exchange or Promissory Note. .S0. PROTEST In: THE MASTER OF A SHIP, that is to say. Ten rupees. any declaration of the particulars of her voyage drawn up by him 114 3-c17 3-17117-TRui lute.. 7 34.1, 2010 Description of instrument Proper stamp duty with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers 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. 45,). Proxy - See No. 52 of Schedule of the Indian Stamp Act 1899 Receipt - See No. 53 of Schedule qf the Indian Stamp Act, 1899 51. RE-CONVEYANCE OF MORTGAGED PROPERTY- if the consideration for which the property was mortgaged The same duty as a Conveyance [No. does not exceed Rs.1,000, 24 clause (a)] for the amount of such consideration as set forth in the Re-conveyance. in any other case. The same duty as a Conveyance [No. 24 clause (a)] for rupees one thousand. 52. Record of transaction (Electronic or otherwise) effected by a trading member through a stock exchange or the association referred to in section 15, - if relating to sale or purchase of Government securities, Fifty rupees for every rupees one .• crore or part thereof of the value of the security, if relating to purchase or sale of securities other than those falling under the above sub-clause (a) ,- in case of delivery. one rupee for every rupees, Ten thousand or part thereof of the value of security. in case of non-delivery. Twenty paise for every rupees ten thousand or part thereof. if relating to future and/ or options trading, Twenty paise for ev‘... rupees ten thousand or part thereof, of the value of security. if relating to forward contracts of commodities traded One rupee for every rupees one lakh through an association or otherwise. or part thereof of the value of security. Provided that the duty paid under Article 52 shall be adjusted with the • duty paid under Article 5(b) Agreement or memorandum of an agreement, Article 22, •Clearance List and Article 44 Note or Memorandum, as the case may be. Explanation For the purposes of clause (b), securities shall .have the same meaning as defined in the Securities Contract (Regulation) Act. 1956 (Act no. 43 of 1956.) the term "trading member" shall have the same meaning as defined in Regulation 2 (GA) of Securities and Exchange Board of India (Stock Broker and Sub-broker) Regulations. 313,11}.17T4 4 Ju1c, 7 3ft. 2010 115 Description of instrument Proper stamp duty 53. Release- that is to say, any instrument, not being such a release as IS provided for by sub-section (2) of section 29; , (I) where by .a person renounces a claim upon another person or against any specified property- if the amount or value of the claim does not exceed rupees same duty as a Bond (no.14) for such ten thousand, amount as set forth in the release, in any other case, same duty as a Bond (no.14) for rupees ten thousand RESPONDENTIA 130ND, that is to say. any instrument The same duty as a Bond (NO. 14) securing a loan on the cargo laden or to be laden on board a ship fo e amount of the loan secured. 2 and making repayment contingent on the arrival of the cargo at the port of destination. REVOCATION OF ANY MUST OR SETTLEMENT. See SETTLEMENT (NO. 56): TRUST (NO. 62). SECURITY BOND NOT BEING A MORTGAGE DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract or the due discharge of a liability- when the amount secured does not exceed Rs. 1.00 Ten rupees in any other case One hundred rupees. Exemptions ,Bond or other instrument, when executed- by any person for the purpose of guaranteeing thai the Ideal income derived from private subscriptions to a charitable dispensary or hospital or any other object of public utility. shall , not be less than-a specified sum per mensem; executed by persons taking advances under the Land Improvement Loans Act, 1&83 (Act no.19 of 1883). or the Agriculturists Loans' Act. 1884 (Act no.I2 of 1884).or by their sureties, as security for the repayment of such advances; executed 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 56. SETTLEMENT A. INSTRUMENT OE- (including a deed of dower). The same duty as a Bond (No.14) for a sum equal to the amount or market 'value of the property settled: 116 34711ITRTIT iivid, 7 3rea. 2010 Description of instrument Proper stamp duty Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settlement in 'pursuance of such agreement is subsequently executed. the duty on such instrument shall not exceed ten rupees. Exemption Peed of dower executed on the occasion of a marriage between Muhammadans. B. REVOCATION OF - The same duty as a Bond (No. 14) for a sum equal to the amount or value of the property concerned as set forth in the Instrument of Revocation but not exceeding fifty rupees. See also TRUST (No. 62). 57. SHARE WARRANTS, to bearer issued under the Indian The same duty as a debenture Companies Act. 1913 (Act no.7 of 1913). transferable by delivery i(No.27 (b) of the Schedule of the Indian Stamp Act. 1899)] for a face amount equal to the nominal amount of the shares specified in the warrant. Exemptions Share warrant when issued by a company in pursuance of the Indian Companies Act, 1913, (Act no.7 of 1913) section 43. to have effect only upon payment, as composition for that duty, to the Collector of Stamp-revenue, of - . (a) one and a half per centum of the whole subscribed capital of the company, or (b) any company which has paid the said duty or composition in full: subsequently issues as addition to its subscribed capital - one and a half per centum of the additional capital so issued. SCRIP. See Certificate (No. 20) SHIPPING ORDER for or relating to the conveyance of Ten rupees. goods on &bard of any vessel. SURRENDER OF LEASE- The same duty as a Bond (No.14) for a consideration of rupees one thousand or the duty with which such lease is chargeable whichever is less: Provided that the duty payable shall be rounded off to the next multiple of ten rupees. Description of instrument Proper stamp duty Exemption Surrender of lease, when such lease is exempted from duty. 60. TRANSFER (whether with or without consideration)- See No. 62 of Schedule of the Indian Stamp Act. 1899 of debentures. being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8: When the Value of the share or the face amount of the debenture Ten rupees does not exceed rupees five hundred, Where it exceeds rupees five hundred but does not exceed Twenty rupees rupees one thousand and for every rupees five hundred or part thereof in excess of Ten rupees rupees one thousand of any interest secured by a bond, mortgage deed or policy of insurance- if the duty on such bond, mortgage deed or policy does not The duty with which such Bond. exceed one hundred rupees: mortgage deed or Policy is chargeable: Provided that the duty payable shall be rounded off to the next multiple of ten rupees. in any other case One hundred rupees: Provided further that the duty payable shall be 'rounded off to the next multiple of ten rupees: Provided that. if by any instrument the interest secured by several bonds, mortgage deeds or poliCies of insurance is transferred, the duty payable in respect of such initrument shall be the aggregate of the duties which would have been payable if separate instruments of transfer were executed in respect of .each such bonds, mortgage decd or' policy of insurance: of any property under the Administrator One hundred rupees. General's Act,-l913. (Act no.45 or 1913) section 25: of any trust property without consideration froin one trustee' Seventy rupees. to another trustee or from a trustee to a beneficiary. - Exemptions Transfers by endorsement- (e) of a hill of exchange, cheque or promissory note; (b) of a bill of lading. delivery order, warrant for goods. or other mercantile document of title to goods: (e) of a policy of insurance: 118 393 M 1 317-41T-7M4 -TM?. 7 aTta. 2010 Description cif instrument Proper st (d) of securities of the Central Government or the State Government. See also section R. 61. TRANSFER OF LEASE by -way of assignment and not by way of under-lease. where the transfer of lease purports to be for a term not The same duty exceeding thirty years. [No.24 clause (z)l equal to the consideration for t where the transfer of lease purports to be for a term The same duty a exceeding thirty years or in perpetuity or does not purport to be [No.24 clause (a)l f for any definite term, equal to the consideration fo market value whichever is great Exemption Transfer of any lease exempt from duty. Explanation 'ihe renewal period. if' specifically mentioned in the lease, shall be treated as pan of the term (lithe present lease. 62. TRUST - A.- Declaration of - of or concerning any property when made by any writing not being a Will- - a) where the amount or value does not exceed rupees ten The same dut thousand. (b) where such amount exceeds rupees ten thousand, for every On ten thousan additional rupees one thousand or pan thereof, payable under cla remainder, ten r additional one th part thereof B- REVOCATION OF- The same duty a for a sum equal or. concerning any property when made by any instrument other value of the prope than a WILL. not exceeding the Bond (No. I 4 ) thousand, See also SETILEMENT (No 56) 1.1.41..U.4 770N. See A PPRAISEMENT (NO. 8) VAKII., See ENTRY AS A PAKIL (NO. 7.) 63. WARRANT FOR GOODS, that is to say, any instrument Ten rupees. evidencing the. Ode of any person therein named, or his assigns or the holder thereof to the property in any goods lying in or S39 Pt?! 3 Pit IC. 1171, • 7 2010 119 Description of instrument .Proper stamp duty upon any dock, warehouse or wharf, such instrument being signed or certified by, or on behalf of the person in whose custody such goods may be. 64. Work Contract - executed for the execution of an Rupees five for every rupees one agreement having a stipulation of security to secure the due thousand or part thereof, of the sum performance of a contract or due discharge of a liability. equal to the amount or value secured by such deed, subject to a minimum of rupees one hundred and subject to a maximum of rupees ten lakh. STATEMENT OF OBJECTS AND REASONS The Indian Stamp Act. 1899 which is presently in vogue does not cope with the modern developments and advancement in information technology. As such, documents which are not covered under this- said Act, go without paying proper stamp duty With a view to keeping in pace with new technology and development, it has been decided to make a new enactment by the name of The Uttar Pradesh Stamp Act, 2008 to consolidate' and amend the law relating to stamp duties in the State of Uttar Pradesh. The Uttar Pradesh Stamp Bill, 2008 is introduced accordingly. By order, P.V. KUSHWAHA. 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