Section 15. Nothing in this Act shall render the following instruments chargeable with duty:

15. Nothing in this Act shall render the following instruments chargeable with duty:— (1.) Receipt or discharge granted to a cultivator for the rent of land paying revenue to Government, or (in the Presidencies of Madras and Bombay) of inámlands. (2.) Receipt given for money or securities for money deposited in any bank or in the hands of any banker or person acting as a banker to be accounted for: Provided the same be not expressed to be received of or by the hands of any other than the person to whom the same is to be accounted for: Provided further, that this exemption shall not extend to a receipt or acknowledgment for any sum paid or deposited for or upon a letter of allotment of a share or in respect of a call upon any scrip or share of or in any Company or Association or proposed or intended Company or Association. (3.) Receipt or discharge endorsed on or contained in any instrument duly stamped according to the law in force in British India at the date of its execution, acknowledging the receipt of the consideration-money therein expressed, or the receipt of any principal money, interest or annuity or other periodical payment, thereby secured. (4.) Transfer by endorsement of a negotiable instrument or a policy of marine insurance or of insurance against fire. (5.) Letters of hypothecation accompanying a bill of exchange. (6.) Transfers of securities of the Government of India. (7.) Bond 304 ACT No. XVIII of 1869. (7.) Bond to Government for the due performance of the duties of any salaried office. (8.) Agreement or memorandum of an agreement for or relating to the sale of goods or merchandize. (9.) Lease granted to a cultivator, unless a fine or premium be paid in consideration of such lease. (10.) Counterpart of such lease. (11.) Surrender of land executed by a cultivator to his landlord. (12.) Affidavit made for the sole purpose of enabling any person to receive any pension or charitable allowance. (13.) Copy of any paper which a public officer is by law required to make or furnish in his official capacity. (14.) Copies made for the private use only of any person having the custody of the original instrument or of his counsel, attorney or vakil. (15.) Receipt or other instrument executed by or on behalf of Government, in cases where the Government would, but for this exemption, be liable to pay for the stamp thereon. (16.) Letter of cover or engagement to issue a policy of insurance: Provided that, unless such letter or engagement bear the stamp prescribed by this Act for such policy of insurance, nothing shall be recoverable thereunder, nor shall it be available for any purpose except to compel the delivery of the policy therein mentioned.