Section 10. When consideration set forth in or the amount secured by any instrument chargeable under this Act is

10. When consideration set forth in or the amount secured by any instrument chargeable under this Act is expressed in pounds sterling, pounds currency, francs or dollars, such consideration or amount shall, for the purposes of this Act, be estimated according to the following scale: One pound sterling or pound currency is equivalent to ten rupees. One hundred francs are equivalent to forty rupees. One Mexican or China dollar is equivalent to two rupees four annas. One Mauritius dollar is equivalent to two rupees. 11. When a 52 302 ACT No. XVIII of 1869. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 10. —DOCK-WARRANT ... ... ... ... } * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11.—ANY AGREEMENT OR MEMORANDUM OF AN AGREEMENT not otherwise provided for by this Act: Provided that where two or more letters are offered in evidence to prove any agreement between the parties who shall have written such letters, it shall be sufficient if any one of such letters shall be stamped as an agreement. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 12.—NOTICE OF PROTEST by the master of a ship 13.—POWER-OF-ATTORNEY to present for registration— (a).—A single instrument (b).—Any number of instruments required for the completion of a single transaction 14.—AFFIDAVIT not made for the immediate purpose of being produced in any Court 15.—COLLATERAL INSTRUMENT not otherwise provided for by this Schedule 16.—COUNTERPART OF ANY INSTRUMENT chargeable with stamp-duty under this Act: Provided that the counterpart shall not be available unless the Collector or such other officer as he may authorize in that behalf shall certify that the proper stamp-duty on the original instrument has been paid. Such certificate shall be endorsed on the counterpart on the same being produced together with the original instrument, and on the whole being duly executed and duly stamped in other respects 17.—INSTRUMENT OF DISSOLUTION OF PARTNERSHIP... 18.—POWER-OF-ATTORNEY for the performance of a single act when the value of the matter to be dealt with does not exceed five hundred rupees 19.—POWER-OF-ATTORNEY for the performance of a single act when the value of the matter to be dealt with exceeds five hundred rupees 20.—BOND OR MORTGAGE-DEED executed as a collateral security for the performance of any act, where such performance is secured by some instrument previously executed on stamped paper in accordance with the law in force in British India at the time of its execution 21.—INSTRUMENT EVIDENCING AN AGREEMENT to secure the repayment on or before the expiration of three months from the date of such instrument of a loan made upon the deposit of title-deeds or other valuable security 22.—CHARTER-PARTY * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 - Eight Annas. - One Rupee. - Two Rupees. 336 ACT No. XVIII OF 1869. SCHEDULE II—(concluded). * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 | DESCRIPTION OF INSTRUMENTS. | PROPER STAMP-DUTY. | | --- | --- | | 23.—NOTARIAL ACT | Two Rupees. | | 24.—PROTEST OF A BILL OF EXCHANGE OR PROMISSORY NOTE | Four Rupees. | | 25.—PROTEST OF THE MASTER OR OWNER OF A SHIP | | | 26.—INSTRUMENT OF CO-PARTNERSHIP | | | 27.—RECONVEYANCE OF MORTGAGED PROPERTY, when the original mortgage-deed has been stamped in accordance with the law in force in British India at the time of its execution | Eight Rupees. | | 28.—COMPOSITION-DEED | | | 29.—LETTER OF LICENSE | | | 30.—RELEASE | | | 31.—INSTRUMENT PURPORTING TO CONFER AN AUTHORITY TO ADOPT | | | 32.—POWER-OF-ATTORNEY not otherwise provided for by this Schedule | | | 33.—ARTICLES OF ASSOCIATION of a Company | | | 34.—MEMORANDUM OF ASSOCIATION of a Company | | | 35.—APPOINTMENT in execution of a power, whether of Trustees, or of property, moveable or immoveable, where made by any writing not being a Will | Sixteen Rupees. | | 36.—DECLARATION OF ANY USE OR TRUST of or concerning any property, moveable or immoveable, where made by any writing not being a Will | | | 37.—INSTRUMENT OF GIFT OF IMMOVEABLE PROPERTY | | | 38.—INSTRUMENT OF EXCHANGE OF IMMOVEABLE PROPERTY where no money is paid or agreed to be paid for equality of exchange | | | 39.—PARTITION-DEED relating to immoveable property where no money is paid or agreed to be paid for equality of exchange | | | 40.—PETITION FOR LEAVE TO FILE A SPECIFICATION OF AN INVENTION, or for the extension of the term of the exclusive privilege of making, using or selling such invention in India | One hundred Rupees. | | 41.—ARTICLES OF CLERKSHIP or contract whereby any person shall first become bound to serve as a clerk in order to his admission as an Attorney in any High Court | Five hundred Rupees. | * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 ACT No. XVIII of 1869. SCHEDULE III. Enactments repealed by Section 2. | No. and date of Act. | Title of Act. | Extent of repeal. | | --- | --- | --- | | Act XIV of 1840. | An Act for rendering a written memorandum necessary to the validity of certain promises and engagements by extending to the territories of the East India Company, in cases governed by English law, the provisions of the Statute 9 Geo. IV., cap. XIV. | Section 8. | | "XVIII of 1856. | An Act relating to the administration of the public revenues in the Town of Calcutta. | So much of the preamble as relates to stamp-duty, and section 2. | | "XIX of 1858. | An Act to provide for the authentication of stamped paper issued from the Stamp Office in Calcutta. | The whole. | | "XLI of 1858. | An Act to amend Regulation X. 1829 of the Bengal Code (for the collection of Stamp duties). | The whole. | | "XV of 1859. | An Act for granting exclusive privileges to inventors. | Section 37. | | "X of 1862. | An Act to consolidate and amend the law relating to Stamp duties. | Sections 1 to 25 both inclusive, sections 27, 28, 29, sections 34 to 57 both inclusive, and schedule A. | | "XXVI of 1867. | An Act to amend the law relating to Stamp duties. | Section 5. | a 61 338 ACT No. XVIII of 1869. INDEX. (Nothing hereinafter contained shall be deemed to have the force of law). * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 - Abetment of offences punishable under Act, sec. 36. - Accident, omission to stamp by, sec. 24, clause (b). - to stamped paper, sec. 46. - Account, stamp on note evidencing balance of, schedule II, No. 5. - Acknowledgment of sum paid on letter of allotment or call, sec. 15, clause (2). - of debt, stamp on, schedule II, No. 5. - Adhesive stamp, sec. 5, clause (a). - to be affixed to bill drawn out of British India, sec. 8. - may be affixed to instrument chargeable with one anna, sec. 26. - may be affixed to paper for receipt, sec. 27. - presenting bill wanting, sec. 30. - holder of foreign bill to cancel, sec. 31. - executant to cancel, sec. 33. - Administration-bond, schedule I, No. 5. - Admissibility, see Evidence. - Adoption, see Authority to adopt. - 'Affidavit' defined, sec. 3, clause (1). - to enable a person to receive a pension, exempt, sec. 15, clause (12). - stamp on, schedule II, No. 14. - After-stamping when inadmissible, sec. 28. - Agent of person from or to whom money is owing or paid, sec. 27. - of owner of useless or spoiled stamped paper, sec. 45. - Agreement for hire of tug-steamer not included in 'charter-party,' sec. 3, clause (7). - for sale of goods, exempt, sec. 15, clause (8). - relating to sale of Government securities, shares or bills, stamp on, schedule II, No. 3. - not otherwise provided for, stamp on, ib., No. 11. - stamp on one of several letters proving an, ib. - to repay at short date loan on deposit, stamp on, ib., No. 21. See Engagement. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 - Allotment, see Letter of Allotment. - Annuity, duty on bond, &c., for payment of, sec. 12. - duty on conveyance where consideration is an, ib. - exemption of receipt for instalment of, sec. 15, clause (3). Appeal ACT No. XVIII of 1869. 339 Appeal from Collector's decision, sec. 40. Appointment, stamp on, schedule II, No. 35. Appraisement, stamp on, schedule I, No. 21. Approval of rules to be made by Local Governments, sec. 48. Articles of Association, stamp on, schedule II, No. 33. Articles of clerkship, stamp on, schedule II, No. 41. Assignment of interest secured by bond or mortgage-deed, stamp on, schedule I, No. 13. person to pay stamp on, sec. 6. Attested copy, duplicate or extract, stamp on, schedule I, No. 23. Attorney, exemption of copies made for use of, sec. 15, clause (14). not stating true consideration, sec. 35. See Articles of Clerkship. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 Authentication, not of instruments not duly stamped, sec. 18. Authority to adopt, stamp on, schedule II, No. 31. 'Award' defined, sec. 3, clause (2). stamp on, schedule I, No. 22. Balance of account, stamp on note expressing, schedule II, No. 5. Banker, exemption of certain receipts of, sec. 15, clause (2). may stamp certain instruments chargeable with one anna, sec. 26. Batwárá included in 'partition-deed,' sec. 3, clause (22). 'Bill of exchange' defined, sec. 3, clause (3). when it may be stamped with adhesive stamp, sec. 5, clause (a). drawn out of British India, secs. 5, 7 and 8. person to pay duty on, sec. 6. duties on, sec. 7. unstamped or with stamp uncancelled, holder cannot recover on foreign, sec. 19. brought to Collector on unstamped or insufficiently stamped paper, sec. 39. not presented, sec. 46. payable otherwise than on demand, stamp on, schedule I, No. 1. payable on demand, for amount exceeding twenty rupees, stamp on, schedule II, No. 1. See Agreement, Letters of Hypothecation, Memorandum, Negotiable Instrument, Protest, Set. 'Bill of lading' defined, sec. 3, clause (4). stamp on, schedule II, No. 9. 'Bond' defined, sec. 3, clause (5). person to pay duty on, sec. 6. to Government for performance of duties of salaried office, exempt, sec. 15, clause (7). for specified sum, stamp on, schedule I, No. 5. for due execution of an office, stamp on, ib., No. 12. as a collateral security, stamp on, schedule II, No. 20. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 See Bottomry-bond, Customs-bond, Indemnity-bond, Respondentia-bond. 'Bottomry-Bond' 340 ACT No. XVIII of 1869. Bottomry-bond' defined, sec. 3, clause (6). " person to pay duty on, sec. 6. " stamp on, schedule I, No. 6. British India, duty on instruments executed out of, sec. 4. " duty on bills drawn out of, secs. 5, 7 and 8. Calls on scrip or shares, receipts for sums paid in respect of, sec. 15, clause (2). Cancelling adhesive stamps by banker, sec. 26. " " on foreign bills by holder, sec. 31. " " by maker or executant, sec. 33. Certificate of Court that duty has been paid on unstamped instrument, sec. 20. " of Collector that instrument is properly stamped or is not chargeable, sec. 24, clause (a). " of Collector that duty has been levied on instrument executed out of British India, sec. 24, clauses (e), (d). " of Collector that full duty has been paid, sec. 39. " revision of Collector's, sec. 40. " that impressed stamp is not procurable, sec. 49. " of title to shares, scrip or stock, stamp on, schedule II, No. 4. " in case of counterpart, that duty has been paid on original, ib., No. 16. Charitable allowance, exemption of affidavit in case of, sec. 15, clause (12). 'Charter-party' defined, sec. 3, clause (7). " " agreement for hire of tug-steamer not included in, ib. " " stamp on, schedule II, No. 22. See Agreement. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 'Cheque' defined, sec. 3, clause (8). " not included in 'Bill of Exchange,' sec. 3, clause (3). " when it may be stamped with adhesive stamp, sec. 5, clause (a). " for amount exceeding twenty rupees, stamp on, schedule II, No. 1. Chief Controlling Revenue Authority may revise Collector's certificates and orders, sec. 40. " " may refer questions to High Court, sec. 41. " " may remit or mitigate penalties, sec. 42. Civil Court, its powers as to unstamped or insufficiently stamped instruments, sec. 20. " to keep book for entries of payments, sec. 21. " to endorse payments, ib. " to make returns and payments to Collector, ib. " when to impound unstamped instruments, sec. 22. See High Court. Code of Criminal Procedure, instruments not duly stamped inadmissible in proceedings under chapter XXII of, sec. 18, clause (b). Collateral instrument not otherwise provided for, stamp on, schedule II, No. 15. " security, stamp on, ib., No. 20. 'Collector' ACT No. XVIII of 1869. 341 'Collector' defined, sec. 3, clause (9). * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 - may denote stamps, sec. 5, clause (b). - monthly return and payment to, of money received by Court, sec. 21. - may appoint person to receive such payments, ib. - to prosecute executant of unstamped instrument sent by Court, sec. 22. - public officer to send unstamped instrument to, sec. 23. - his powers as to unstamped or insufficiently stamped instruments, sec. 24. - when he may remit penalty, ib., clause (b). - when he may certify that proper duty has been levied on instrument executed out of British India, ib., clause (c). - validity of instrument for which penalty levied by, sec. 25. - to decide doubt as to proper stamp, sec. 39. - revision of certificates and orders of, sec. 40. - to institute and conduct prosecutions, sec. 43. - may specially authorize person to prosecute, ib. - may make refund, or supply new, for spoiled or useless stamped paper, sec. 45. - may authorize officer to certify on counterpart that duty on original is paid, schedule II, No. 16. Commencement of Act, sec. 1. Company, stamp on agreement relating to shares in, schedule II, No. 3. - stamp on certificate of title to shares in, ib., No. 4. - stamp on proxy to vote at meeting of, ib., No. 8. See Articles of Association, Calls, Memorandum of Association, Scrip, Share. Composition-deed' defined, sec. 3, clause (10). - stamp on, schedule II, No. 28. Consideration expressed in foreign currency, sec. 10. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 - to be stated, sec. 34, clause (a). - mortgage-money or sum charged to be deemed, ib., clause (b). - penalty for not stating, ib., clause (c). - penalty on attorney, &c., not inserting, sec. 35. - failure of, sec. 46. - suit when it is not stated, sec. 47. See Annuity. 'Conveyance' defined, sec. 3, clause (11). - person to pay duty on, sec. 6. - duty on, where consideration is an annuity, sec. 12. - stamp on, schedule I, No. 15. Co-partnership, stamp on instrument of, schedule II, No. 26. See Dissolution. Copy of paper which public officer is required to make, exempt, sec. 15, clause (13). - for private use, exempt, ib., clause (14). - attested, stamp on, schedule I, No. 23. Counsel, a 62 ACT No. XVIII of 1869. Counsel, exemption of copies made for, sec. 15, clause (14). Counterpart' defined, sec. 3, clause (12). - of lease, lessor pays duty on, sec. 6. - of lease to ryot, exempt, sec. 15, clause (10). - of instrument chargeable with duty, stamp on, schedule II, No. 16. Court, see Civil Court, Criminal Court. Criminal Court, when to impound unstamped instruments, sec. 22. Criminal proceedings, instruments not duly stamped admissible in, sec. 18. Cultivators, exemption of receipts for rent to, sec. 15, clause (1). Customs-bond, person to pay stamp on, sec. 6. - stamp on, schedule I, No. 8. Death of party to transaction intended by writing on stamped paper, sec. 46. Debt, see Acknowledgment. Declaration of use or trust, stamp on, schedule II, No. 36. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 Definitions, instrument coming within two or more, sec. 14. See Interpretation-clause. Denoting of stamps, sec. 5, clause (b). Deputy Commissioner included in 'Collector,' sec. 3, clause (9). Destruction of instrument sent to Collector, sec. 23. Discharge, stamp on, schedule II, No. 7. Dissolution of partnership, stamp on instrument of, schedule II, No. 17. Dock-warrant' defined, sec. 3, clause (13). - stamp on, schedule II, No. 10. Dollars, see Foreign Currency. Doubt as to proper stamp, adjudication of, sec. 39. Duplicate, attested, stamp on, schedule I, No. 23. See Counterpart. Duty chargeable, sec. 4. - when leviable by adhesive stamps, sec. 5, clause (a). - levied by impressed stamps, ib., clause (b). - denoted by Collector or Superintendent of Stamps, ib. - on bills and notes drawn out of British India, secs. 5, 8. - by whom payable in certain cases, sec. 6. - on bills of exchange, sec. 7. - on instrument reserving interest, sec. 9. - where value of subject-matter is indeterminate, sec. 11. - on bond, promissory note or mortgage-deed for payment of annuity, sec. 12. - on several instruments used in a single transaction, sec. 13. - on instruments coming within two or more of the definitions, sec. 14. - instruments exempt from, sec. 15. See Appeal, Certificate, Reference. Employment, ACT No. XVIII or 1869. Employment, see Agreement. * This duty may be denoted by an adhesive stamp. ACT No. XVIII of 1869. SCHEDULE II—(continued). PROPER STAMP-DUTY 11 Endorsement of certificate by Civil Court, sec. 20. " of payment by Civil Court, sec. 21. " of certificate by Collector, secs. 24, 25, 39. " on counterpart, schedule II, No. 16. See Notarial Act, Receipt, Transfer. Engagement to issue policy, exempt, sec. 15, clause (16). Entry, see Notarial Act. Error in writing on stamped paper, sec. 46. Evidence, instruments not duly stamped inadmissible in, sec. 18. " except in criminal proceedings, ib., " clause (b). " or in suits where consideration is not stated, sec. 47. " in criminal proceedings, sec. 19. " instrument certified by Civil Court receivable in, sec. 20. " as to amount of duty leviable on an instrument, secs. 20, 24, clause (d),