19.

Chilly or Kuri variola where the total amount subscribed exceeds Rs. 100:

Five rupees for every Rs. 1,000 or part thereof of the total amount subscribed.

20

Composition Deed, that is to say, any instrument executed by a debtor where by he conveys his property for the benefit of his creditors or whereby payment of a composition or dividend on their debt is secured to the creditors or whereby pro­vision is made for the continuance of the debtor's business under the supervision of Inspectors or under letters of licence for the benefit of his creditors:

 Thirty-five rupees.

21

Conveyance [as defined by section 2 (d), other than a conveyance specified in No. 22, not being a transfer charged or exempted under No. 55]:

 Five rupees for every Rs, 1,00 or part there­of of the amount or value of the consideration for such conveyance.

22

Conveyance [as defined by section 2(d), not being a transfer charged or exempted under No. 55] of immovable property situ­ated within the following Municipal Cor­porations and Municipalities, namely, Trivandrum, Calicut, Cochin, Quilon, Alleppey, Kottayam, Alwaye, Trichur, Palghat, Tellicherry and Cannanore:

 Seven rupees fifty paise for every Rs, 1,00 or part there­of of the total amount or value of the consideration for such conveyance.

23

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 the duty
with which it was chargeable does not exceed one- rupee:
(ii) in any other case:

Exemption

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

 



Two rupees fifty paise
Five rupees

24.

Counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid—

(i) if the duty with which the original instrument was chargeable does not exceed Rs 5: (ii) in any other case:

 


The same duty as is payable on the original.

Five rupees.

25.

Customs Bond or Central Excise Bond—

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

(b) in any other case:

The same duty as a Bottomry Bond (No.14) for such amount

Thirty rupees.

26.

Delivery Order in respect of goods, that is to say, any instrument entitling any person therein named or his assigns or the holder thereof to the delivery of any goods lying in any dock or port or in any warehouse in which goods, are stored or deposited on rent or hire or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein where such goods exceed in value twenty rupees:

 Thirty paise

27.

Divorce—Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage:

 Ten rupees

28.

Certificate of enrolment in the roll of advocates prepared and maintained by the State Bar Council under the Advocates Act, 1961 (Central Act 25 of 1961):

 Two hundred and fifty rupees.

29

Exchange of property—instrument of:

 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the value of the property of greater value as set forth in such instrument.

30.

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 he description referred to in clause (a) of article 37 (i.e., with possession):

(b) When such mortgage is one of the description referred to in clause (b) of article 37 (i.e., without possession)—

(i) if at the time of execution of the instrument of further charge, possession of property is given or agreed to be given under such instrument:

(ii) If possession is not so given

 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the amount of the further charge secured by the instrument.

The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the total amount of the charge (including the original mortgage and any further charge already made), less the duty already paid on such original mort­gage and further charge.

The same duty as a BottomryBond (No. 14) for the amount of the further charge secured by such instrument.

31.

Gift—instrument of, not being a settlement or will or transfer:

 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the value of the property as set forth in the instrument.

32.

Indemnity Bond:

The same duty as Security bond (No.50) for the same amount.

33.

Lease—including an under lease or sub lease and any agreement to let or sub let—

(a) where by such lease the rent is fixed and no premium is paid or delivered—

(i) where the lease purports to be for a term of less than one year:

(i i) where the lease purports to be for a term of not less than one year but not more than 5 years:

(iii) where the lease purports to be for a term exceeding 5 years but not exceeding 10 years:

(iv) where the lease purports to be for a term exceeding 10 years but not exceeding 20 years:

(v) where the lease purports to be for a term exceeding 20 years but not exceeding 30 years:

(vi) where the lease purports to be for a term exceeding 30 years but net exceeding 100 years:




(vii) where the lease purports to be for a term exceeding 100 years or in perpetuity:




(viii) where the lease does not purport to be for any definite term:

(b) where the lease is granted for a fine or premium or for money advanced and where no rent is reserved:




(c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved:

Explanation:—When a lessee under takes to pay any recurring charge, such as Government revenues, 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.

 


The same duty as a Bottomry Bond (no. 14) for the whole amount payable or deliverable under such lease.
The same duty as a Bottomry Bond (No. 14) for the amount or value of the average annual rent reserved.

The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the amount or value of the average annual rent reserved.
 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to twice the amount or value of the average annual rent reserved.

 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera tion equal to three times the amount or value of the average annual rent reserved.
The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera tion equal to four times the amount or value of the average annual rent reserved.

 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera tion equal to one-sixth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease
The same duty as a conveyance (No. 21 or 22, as the case may be) for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first 10 years if the lease continued so long.
The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the amount or value of such fine or premium or advance as set forth in the lease.
 The same duty as a conveyance (No. 21 or 22, as the case may be) for a considera­tion equal to the amount or value of such fine or premium or advance as set forth in the lease in addition to the duty which would have been payable on such lease if no fine or premium or advance had been paid or delivered.
 Provided that in any case where an agree ment to lease is stamped with ad valorem stamp required for a lease and a lease in pursuance of such agreement is ubsequently executed, the duty on such lease shall not exceed one rupee ninety-five paise.

34.

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

 Forty paise

35.

Letter of licence, that is to say, any agreement between a debtor and his cre­ditors that the latter shall for a specified term suspend their claims and allow the debtor to carry on business at his own discretion:

Forty rupees

36.

Memorandum of association of a com pany--

(a) if accompanied by articles of associa tion under the Companies Act, 1956 (Central Act 1 of 1956):

(b) if not so accompanied:

 

One hundred and fifty rupees

Three hundred and fifty rupees

37.

Mortgage deed, not being an agreement relating to deposit of title deeds, pawn or pledge (No. 6), Bottomry Bond (No. 14), mortgage of a crop (No. 38), Respon dentia Bond {No. 49) or Security Bond (No. 50)—

(a) when possession of the property or any part of the property comprised in such deed is given by the mort­gagor or agreed to be given:

(b) when possession is not given or agreed to be given as aforesaid:

Explanation. —A mortgagor who gives or has given to the mortgagee a power of attorney to collect rents or gives or has given to the mortgagee a lease of the property mortgaged or part thereof, is deemed to give possession thereof within the meaning of this article.

(c) when a collateral or auxiliary or addi tional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly for every sum secured not exceeding R s. 1, 000:

and for every Rs. 1,000 or part thereof secured in excess of Rs.1,000:

Exemption

Instruments executed by persons tak ing advances from Government for agri cultural purposes or by their sureties as security for the re-payment of such advances.

The same duty as a conveyance (No. 21 or 22, as the case may be) for a consideration equal to the amount secured by such deed.

The same duty as a Bottomry Bond (No.14) for the amount secured by such deed.

Five rupees.

 Five rupees.

38

Mortgage of a crop, including any instru­ments 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 3 months from the date of the instrument—
for every sum secured not exceeding Rs. 200:
for every Rs. 200 or part thereof secured in excess of Rs. 200:

(b) When the loan is repayable more than 3 months but not more than 18 months from the date of the instru ment—

for every sum secured not exceeding Rs, 100:
for every Rs.100 or part thereof secured in excess of Rs.100:

 





 Fifty paise

Fifty paise

Seventy-five paise
Seventy-five paise

39.

Notarial act, that is to say, any instru­ment, endorsement, note, attestation certi­ficate, or entry not being a Protest (No. 45) 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:

Five rupees

40.

Note or Memorandum, sent by a broker or agent to his principal intimating the purchase or sale on account of such principal—

(a) of any goods exceeding in value twenty rupees:

(b) of any stock or marketable security exceeding in value Rs. 20:

 


Seventy-five paise
Subject to a maximum of fifty rupees, fifty paise for every Rs. 10,000 or part there­of of the value of the stock or security.

41.

Note of protest by the Master of a ship:

 Five rupees.

42.

Partition—instrument of [as defined by section 2(k)]:

The same duty as a Bottomry Bond (No. 14) for the amount of the value of the separated share or shares of the property.

N.B. —The largest share remaining after the property is partitioned for if there are two or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated:

Provided always that —

 (a) when an instrument of partition containing an agreement to divide property in severality is executed and 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 two rupees thirty paise.;

 (b) where land is held on Revenue Set­tlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be cal­culated at twenty-five times the annual revenue:

 (c) where a final order for effecting a partition passed by any Revenue authority or any Civil Court or an award by an arbi­trator directing a partition is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or award is subse­quently executed, the duty on such instru ment shall not exceed two rupees thirty paise

43

Partnership—

A. Instrument of—

 (a) where the capital of the partnership does not exceed Rs. 1,000:
 (b) in any other case:

B. Dissolution of:

 



Fifteen rupees.

Sixty rupees.

Thirty rupees. .

44.

Power of attorney [as defined by section 2 (p), not being a proxy]—

(a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents:

(b) when authorising one person or more to act in a single transaction other than the case mentioned in clause (a):

(c) when authorising not more than 5 persons to act jointly and severally in more than one transaction or generally:

(d) when authorising more than. 5 but not more than lO persons to act jointly and severally in more than one transaction or generally:

(e) when given for consideration and authorizing the attorney to sell any immovable property:

(f) in any other case:

Explanation . —For the purposes of this article, more persons than one when belonging to the same firm shall be deemed to be one person.

 


One rupee fifty paise.

Three rupees.

Twenty rupees.

Forty rupees.

The same duty as a conveyance (No.21 or 22, as the case may be) for the amount of the consideration.
Five rupees for each person authorised

45.

Protest of bill or note, that is to say, any declaration in writing made by a notary public or other person lawfully acting as such, attesting the dishonour of a bill of exchange or promissory note:

 Five rupees.

46.

Protest by the Master of a ship, that is to say, any declaration of particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages and every declaration in writ­ing made by him against the charterers or the consignees for not loading or unload ing the ship, when such declaration is attested or certified by a notary public or other person lawfully acting as such:

 Five rupees

47.

Reconveyance of mortgaged property—

(a) if the consideration for which the pro perty was mortgaged does not exceed Rs. 1,000:

(b) in any other case:

 

The same duty as a conveyance (No. 21 or 22, as the case may be) for the amount of such consideration as set forth in the reconveyance.
Seventy-five rupees in the case of im movable properties situated in the areas referred, to in article 22 and fifty rupees in the case of immovable properties situat ed in other areas.

48.

Release, that is to say, any instrument (not being such a release as is provided for by section 24), whereby a person renounces a claim upon another person or against any specified property —

(a) if the amount or value of the claim does not exceed Rs. 1,000:

(b) in any other case:

 



The same duty as a Bottomry Bond (No. 14) for such amount or value as set forth in the release.

Thirty rupees.

49.

Respondentia Bond, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destina tion:

 The same duty as a Bottomry Bond (No. 14) for the amount of the loan secured.

50.

Security bond or mortgage deed, exe cuted by way of security for the due exe cution of an office or toaccount for money or property received by virtue the reof or executed by a surety to secure the due performance of a contract--

(a) when the amount secured does not exceed Rs 1,000:

(b) in any other case:

Exemptions

Bond or other instruments, when exe cuted—

(a) by any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hos­pital, or any other object of public utility, shall not be less than a speci­fied sum per mensem;

(b) executed by persons taking advances from Government for agricultural pur­poses or by their sureties as. security for the repayment of such advances;

(c) executed by officers of 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.

The same duty as a Bottomry Bond (No. 14) for the amount secured.

Thirty rupees

51.

Settlement—

Instrument of (including a deed of dower):

The same duty as a Bottomry Bond {No. 14) for a sum equal to the amount or value of the property settled as set forth in such settlement:

Exemption

Deed of dower executed on the occasion of a marriage between, Muhammadans .

B. Revocation of:

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 five rupees.

The same duty as a Bottomry 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.

52.

Share warrants to bearer issued under the Companies Act, 1956 (Central Act 1 of 1956):

Ten rupees for every Rs.100 or part thereof of the nominal amount of the s hare specified in the warrant.

53.

Shipping order for or relating to the con­veyance of goods on board of any vessel.

Thirty paise.

54.

Surrender of lease—

(a) when the duty with which the lease is chargeable does not exceed thirty rupees:
(b) in any other case:

The duty with which such lease is chargeable.

Thirty rupees

55.

Transfer (whether with or without conside ration) —

(a) of debentures, being marketable securities, whether the debenture is liable to duty or not:

(b) of debentures stocks:

(c) of any interest secured by a bond, mortgage deed or policy of insur ance—

(i) if the duty on such bond, mort gage deed or policy does not exceed twenty-five rupees:
(ii) in any other case:

(d) of any property under the Administra­tors-General Act, 1963 (Central Act 45 of 1963), section 22:

(e) of any trust property without consi deration from one trustee to another trustee or from a trustee to a bene ficiary:

Exemptions

Transfer by endorsement—

(a) of a bill of exchange, cheque pro­missory note;

(b) of a bill of lading, delivery order warrant for goods, or other mercan­tile document of title to goods;

(c) of a policy of insurance;

(d) of securities of the Central Govern ment.

One rupee for every one hundred rupees or part thereof of t he face amount of the debenture

One rupee for every one hundred rupees or part thereof of t he face amount of the debenture stock.



The duty with which such bond, mortgage deed or policy of insurance is charge able.

Twenty-five rupees.

Forty rupees.

Twenty-five rupees or such smaller amount as may be charged under clauses (a) to (c) of this article.

56.

'Transfer of lease by way of assignment and not by way of underlease:

The same duty as a conveyance (No. 21 or 22, as the case may be) for a consideration equal to the amount of the consideration for the transfer.

57.

Trust--

A. Declaration of—of or concerning any property when made by any writing not being a will:

B. Revocation of—of or concerning any property when made by any instru­ment other than a will:

The same duty as a Bottomry Bond (No. 14) for a sum equal to the amount or value of the property concerned as set forth in the instrument

The same duty as a Bottomry Bond (No. 14) for a sum equal to the amount or value of the property concerned as set forth in the instrument.

58.

Warrant for goods, that is to say, any instrument evidencing the title of any person therein named or his assigns or the holder thereof to the property in any goods lying in or upon any dock, warehouse or wharf, such inst rument being signed or certified by or on behalf of the person in whose custody such goods may be:

One rupee fifty paise.".

7. Repeal and saving .—(1) The Kerala Stamp (Amendment) Ordinance, 1969 (1 of 1969), is hereby repealed.

 (2)Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act had commenced on the 20 th day of April, 1969.