Section 34. (a.) Consideration to be stated

34. (a.) Consideration to be stated. (b.) Mortgage-money to be deemed purchase-money. (c.) Penalty for not stating consideration. 35. Penalty on attorneys, &c., not inserting true consideration. 36. Abetment. 37. Recovery of fines. 38. Reward to informers. CHAPTER V. JURISDICTION. 39. Adjudication of doubt as to proper stamp. 40. Revision of Collector's certificates and orders. 41. Reference to High Court. 34. (a.)—When any moveable or immoveable property is sold, the full consideration-money directly or indirectly paid or secured, or agreed to be paid or secured, for the same, shall be truly set forth in words at length in the principal or only instrument whereby the property sold is conveyed to, or vested in, the purchaser or in any other person by his direction. (b.)—When any property is sold and conveyed subject to any mortgage or bond or other debt, or to any gross or entire sum of money, such debt or sum shall be deemed the consideration-money or part of the consideration-money (as the case may be) in respect whereof the duty chargeable under the first schedule to this Act shall be paid, notwithstanding the purchaser is not or does not become personally liable for such debt or sum, or 312 ACT No. XVIII of 1869. or does not agree to pay the same or to indemnify the seller against the same. (c.)—If the full consideration-money is not set forth as aforesaid, the purchaser and the seller shall each be liable to fine not exceeding five hundred rupees, and shall also pay a fine of five times the amount of the excess of duty with which such instrument would have been chargeable under this Act, if the full consideration-money had been duly set forth in such instrument, in addition to the duty actually paid for the same.