The General Stamp Act 1869, 18 of 1869, (Rep., Act 1 of 1879) · II — .

Section 13. Several instruments used in a single transaction

Repealed or not in force · As amended up to 2026-08

13. Several instruments used in a single transaction. 14. Instruments coming within two or more of the definitions in section 3. 15. Instruments exempt from duty. 16. Power to lower rates of stamp-duty. 17. Saving of judicial stamp-duties. 13. Where more instruments than one are required for the completion of any transaction involving the execution of a mortgage-deed, settlement, conveyance or lease, the proper stamp required by this Act for such mortgage-deed, settlement, conveyance, or lease, shall be borne by the principal instrument executed in such transaction, and each of the other instruments shall bear a stamp of one rupee. The parties may determine for themselves which of such instruments shall for the purposes of this section be deemed to be the principal instrument: Provided that, where the instruments are liable to different rates of duty under this Act, the instrument liable to the highest of such rates shall be deemed to be the principal instrument. 13. ASSIGNMENT OF ANY INTEREST SECURED BY A BOND OR MORTGAGE-DEED (a). When the amount of such interest does not exceed Rs. 3,000 (b). In any other case 14. SETTLEMENT 15. CONVEYANCE

Source: India Code