Section 39. When any instrument chargeable with stamp-duty under this Act, whether previously stamped or not, is

CHAPTER V. JURISDICTION. 39. When any instrument chargeable with stamp-duty under this Act, whether previously stamped or not, is brought to the Collector, and the person bringing it desires to have the opinion of that officer as to the duty with which it is so chargeable, and pays a fee of five rupees, the Collector shall assess and charge the duty to which, in his judgment, the instrument is liable; and upon payment of such duty or of such a sum as, with the duty already paid thereon, is equal to the duty so assessed and charged, and of the penalty, if any, incurred through the instrument having been executed on insufficiently stamped paper, shall certify by endorsement on such instrument that the full duty with which it is chargeable under this Act has been paid. The instrument shall thereupon be deemed to be duly stamped and shall be receivable in evidence or otherwise in all courts and public offices as if originally executed on paper bearing the proper stamp: Provided that nothing contained in the former part of this section shall authorize the Collector to make any such endorsement on bills of exchange, promissory notes or instruments chargeable with the stamp-duty of one annu when brought to him on unstamped or insufficiently stamped paper subsequent to the drawing or execution thereof. 40. All a 55 314 ACT No. XVIII of 1869. 39. " instrument certified by Collector receivable in, secs. 24, 39. Exchange of immoveables, person to pay duty on, sec. 6. " where money is paid for equality, stamp on, schedule I, No. 18. " where no money is paid for equality, stamp on, schedule II, No. 38. Exemptions from stamp-duty, sec. 15. Extension, see Petition. Extent of Act, sec. 1 Extract, stamp on attested, schedule I, No. 23. Fee for decision of doubt as to proper stamp, sec. 39. Fine for executing, &c., instrument not duly stamped, sec. 29. " for presenting, &c., unstamped foreign bill, sec. 30. " on holder not cancelling adhesive stamp, sec. 31. " for not drawing full number of set, sec. 32. " on executant not cancelling adhesive stamp, sec. 33. " for not stating consideration, sec. 34. " on attorney, &c., not stating consideration, sec. 35. " how recovered, sec. 37. Fire-policy, transfer by endorsement of, exempt, sec. 15, clause (4). Firm, penalties on, secs. 26, 29, 30, 31, 32. " recovery of fines from, sec. 37. Foreign bills, stamp on, secs. 5, 7, 8. Foreign 344 ACT No. XVIII OF 1869. Foreign bills, cancelling stamp on, sec. 31. Foreign currency, duty where consideration or amount is expressed in, sec. Francs, see *Foreign Currency*. Further charge, stamp on instrument of, where possession is not given, schedule I, No. 11. " " " where possession is given, *ib.*, No. 17. Gift of immoveables, stamp on instrument of, schedule II, No. 37. Goods, see *Agreement, Memorandum*. Government, exemption of transfers of securities of, sec. 15, clause (6). " bond to, for due performance of office, *ib.*, clause (7). " instruments executed by or on behalf of, *ib.*, clause (15). Government Security, see *Agreement, Memorandum*. Governor General in Council may make rules as to denoting stamps, sec. 5, clause (*b*). " " " may lower rates of stamp-duty, sec. 16. " " " to approve rules for sale of stamps, sec. 48. High Court, reference to, by Chief Controlling Revenue Authority, sec. 41. Hire, see *Agreement*. Hundi included in 'Bill of Exchange,' sec. 3, clause (3). Hypothecation, see *Letter of hypothecation*. Impounding unstamped instruments produced in Court, sec. 22. " " " " " in public office, sec. 23. 'Impressed' defined, sec. 3, clause (14). " stamp, sec. 5, clause (*b*). " employment of single, sec. 49. Imprisonment of stamp vendor, sec. 48. Inadvertence, omission to stamp by, sec. 24, clause (*b*). Inámlands (Madras and Bombay), exemption of receipts to cultivators for rent of, sec. 15, clause (1). Indemnity-bond, person to pay stamp on, sec. 6. " stamp on, schedule I, No. 9. Indexes to vernacular versions of Act, sec. 51. Informer, reward to, sec. 38. Injury to instrument sent to Collector, sec. 23. Interest, duty on instrument reserving, sec. 9. " exemption of receipt for, sec. 15, clause (3). " stamp on assignment of, secured by bond or mortgage-deed, schedule I, No. 13. Interpretation-clause, sec. 3. Judgment of High Court on case referred by Revenue Authority, sec. 41. Judicial stamps, saving of, sec. 17. Jurisdiction, see *Chief Controlling Revenue Authority, Collector, Magistrate*. Justices ACT No. XVIII of 1869. 345 Justices of the Peace, stamp on proxy to vote at meeting of, schedule II, No. 8. Kabúliyát included in ' counterpart,' sec. 3, clause (12). ' Lease' defined, sec. 3, clause (15). „ person to pay duty on, sec. 6. „ to ryot when exempt from duty, sec. 15, clause (9). „ stamp on, schedule I, No. 19. See Surrender. Letter of allotment of share, sec. 15, clause (2). Letter of cover or engagement to issue policy, exempt, sec. 15, clause (16). ' Letter of credit' defined, sec. 3, clause (16). „ „ stamp on, schedule II, No. 2. Letter of hypothecation accompanying bill of exchange, exempt, sec. 15, clause (5). ' Letter of license' defined, sec. 3, clause (17). „ „ stamp on, schedule II, No. 29. Letters to prove agreement, stamp on one, schedule II, No. 11. Local Government may authorize persons to institute prosecutions, sec. 43. „ „ to make rules for sale of stamps, sec. 48. „ „ to cause Act and schedules to be translated and indexed, sec. 51. Loss of instrument sent to Collector, sec. 23. Magistrate may issue warrants for levy of fines on firms, sec. 37. „ may reward informers, sec. 38. „ jurisdiction of, sec. 44. Marine policy, transfer by endorsement of, exempt from duty, sec. 15, clause (4). „ „ fine for not drawing full number of set, sec. 32. See Policy. Meeting, see Proxy. Memorandum of agreement for sale of goods, exempt, sec. 15, clause (8). „ for sale of Government security, share or bill, stamp on, schedule II, No. 3. „ of balance of account or acknowledgment, stamp on, ib., No. 5. „ not otherwise provided for, stamp on, ib., No. 11. „ of Association, stamp on, ib., No. 34. Merchandise, see Agreement, Memorandum. Mistake, omission to stamp through, sec. 24, clause (b). ' Mortgage-deed' defined, sec. 3, clause (18). „ person to pay duty on, sec. 6. „ stamp on, where possession not transferred, schedule I, No. 10. „ „ where possession is transferred, ib., No. 16. „ for due execution of an office, stamp on, ib., No. 12. „ as a collateral security, stamp on, schedule II, No. 20. See Conveyance, Mortgage-money. Mortgage-money n 63 346 ACT No. XVIII of 1869. Mortgage-money to be deemed purchase-money, sec. 34, clause (b). Mukhtár not stating true consideration, penalty on, sec. 35. Municipal Commissioners, stamp on proxy to vote at meetings of, schedule II, No. 8. 'Negotiable instrument' defined, sec. 3, clause (19). " " exemption of transfer by endorsement of, sec. 15, clause (4). " " never brought into use, sec. 46. See Bill of Exchange, Promissory Note. 'Notarial Act' defined, sec. 3, clause (20). " stamp on, schedule II, No. 23. Note evidencing balance or acknowledgment, stamp on, schedule II, No. 5. See Notarial Act. Notice of protest of master of a ship, stamp on, schedule II, No. 12. Office, bond to Government for due performance of duties of, exempt, sec. 15, clause (7). " bond for due performance of duties of, stamp on, schedule I, No. 12. See Impounding, Refusal. Optional stamp, sec. 11. Order for payment on demand, stamp on, schedule II, No. 1. 'Paper' defined, sec. 3, clause (21). " stamps impressed or otherwise denoted on, sec. 5, clause (b). " not bearing proper stamp, secs. 20, 22, 24, 39. " for receipt, sec. 27. " refund for spoiled or useless stamped, sec. 45. 'Partition-deed' defined, sec. 3, clause (22). " persons to pay duty on, sec. 6. " stamp on, when money is paid for equality of partition, schedule I, No. 18. " stamp on, where no such money is paid, schedule II, No. 39. Partnership, see Co-partnership, Dissolution. Patent, see Petition. Payments by Civil Court to Collector, sec. 21. Penalty on unstamped or insufficiently stamped instruments produced in Civil Court, sec. 20. " power to remit, secs. 24, 42. " validity of instrument for which Collector levies, sec. 25. " for issuing bill, &c., unstamped, sec. 26. " for executing instrument not duly stamped, sec. 29. " for presenting or negotiating unstamped bills, sec. 30. " on holder of foreign bill refusing or neglecting to cancel stamp on bill, sec. 31. " for not drawing full number of set of bills or marine policies, sec. 32. " for not cancelling adhesive stamp, sec. 33. " for not stating consideration, sec. 34. " on attorney, &c., not inserting true consideration, sec. 35. Penalty ACT No. XVIII of 1869. Penalty on stamp-vendors disobeying rules, sec. 48. See Abetment, Fine, Magistrate, Prosecution. Pension, see Affidavit. Periodical payment, duty on bond, &c., for, sec. 12. " " duty on conveyance where consideration is a, ib. " " exemption of receipt for, sec. 15, clause (3). Petition to Revenue Authority for remission of penalty, sec. 42. " " for leave to file specification or for extension of term, stamp on, schedule II, No. 40. Pleader not stating true consideration, penalty on, sec. 35. Pledge, see Mortgage-deed. 'Policy of Insurance' defined, sec. 3, clause (23). " " person to pay duty on, sec. 6. " " exemption of transfer by endorsement of marine or fire, sec. 15, clause (4). " " exemption of engagement to issue, ib., clause (16). " " penalty for not drawing full number of set of marine, sec. 32. " " stamp on, schedule I, No. 3. Pounds currency, Pounds sterling, see Foreign Currency. Power, see Appointment. 'Power of attorney' defined, sec. 3, clause (24). " " to present for registration, stamp on, schedule II, No. 13. " " for performance of single act, stamp on, ib., Nos. 18, 19. " " not otherwise provided for, stamp on, ib., No. 32. Power to stamp instruments chargeable with one anna, sec. 26. Price of vernacular versions of Act, sec. 51. Principal instrument, stamping, sec. 13. 'Promissory Note' defined, sec. 3, clause (25). " person to pay duty on, sec. 6. " brought to Collector on unstamped or insufficiently stamped paper, sec. 39. " payable otherwise than on demand, stamp on, schedule I, No. 2. " payable on demand, stamp on, schedule II, No. 1. See Negotiable Instrument, Protest. 'Property' defined, sec. 3, clause (26). " within British India, instruments relating to, ib., clause (2). " sec. 3, clauses (10), (11), (15), (18), (22), (30), (32), sec. 6, clause (6). See Conveyance, Settlement. Prosecution of executants of unstamped or insufficiently stamped instruments, secs. 22, 24, clause (a). " institution and conduct of, sec. 43. 'Protest' defined, sec. 3, clause (27). " of bill or note, stamp on, schedule II, No. 24. 'Protest' 348 ACT No. XVIII of 1869. ' Protest of the master of a ship' defined, sec. 3, clause (28). "stamp on, schedule II, No. 25. ' Proxy' defined, sec. 3, clause (29). "stamp on, schedule II, No. 8. Public officer, see Collector, Copy, Impounding. Receipt to ryot for rent of revenue-paying land, exempt from duty, sec. 15, clause (1). "for money deposited in bank to be accounted for, when exempt, ib., clause (2). "for sums paid for letters of allotment or on calls, ib. "endorsed on or contained in duly stamped instrument, exempt, ib., clause (3). "by or on behalf of Government, exempt, ib., clause (15). "procedure where payee refuses, sec. 27. "for money exceeding twenty rupees, stamp on, schedule II, No. 7. See Indm Lands. Reconveyance of mortgaged property, stamp on, schedule II, No. 27. Reference to High Court, sec. 41. "back to Revenue Authority, ib., clause (c). Refund in case of useless or spoiled stamped paper, sec. 45. Refusal to give receipt, sec. 27, clause (b). "of party whose signature is required to writing on stamped paper, sec. 46. "of office or trust granted by writing on stamped paper, ib. Registering officer not to register instruments not duly stamped, sec. 17. "to impound unstamped instrument and send it to Collector, sec. 23. Registration of penalties levied by Civil Courts on unstamped instruments, sec. 21. "of instrument afterwards endorsed by Collector, sec. 40. Release' defined, sec. 3, clause (30). "stamp on, schedule II, No. 30. Remission of penalty by Collector, sec. 24, clause (b). "of penalties by Chief Controlling Revenue Authority, sec. 42. Remuneration of stamp-vendors, sec. 48. Repeal of enactments, sec. 2, and schedule III. 'Respondentia-bond' defined, sec. 3, clause (31). "person to pay duty on, sec. 6. "stamp on, schedule I, No. 7. Return to Collector of money received by Civil Court under Stamp Act, sec. 21. Revision of Collector's certificates and orders, sec. 40. Reward to informer, sec. 38. Rules for denoting stamps, sec. 5, clause (b). "for sale of stamps, sec. 48. Ryot, see Counterpart, Cultivators, Lease, Receipt, Surrender. Sale of stamps and stamped paper, sec. 48. See Consideration, Conveyance. Scrip, see Calls, Certificate. Secondary instruments, stamp on, sec. 13. Securities ACT No. XVIII of 1869. Securities of Government of India, exemption of transfers of, sec. 15, clause (6). Service, see Agreement. Set of bills or marine policies, penalty for not drawing whole number of, sec. 32. 'Settlement' defined, sec. 3, clause (32). „ person to pay duty on, sec. 6. „ stamp on, schedule I, No. 14. Several stamped papers, employment of, sec. 50. Share, see Agreement, Calls, Certificate, Letter of Allotment, Memorandum, Transfer. Ship, see Charter-party, Protest of Master. Shipping-order, stamp on, schedule II, No. 6. Short title, sec. 1. Single impressed stamp, employment of, sec. 49. Specification, see Petition. Stamped papers, refund for useless or spoiled, sec. 45. „ what shall be held to be spoiled, sec. 46. „ rules for sale of, sec. 48. „ employment of several, sec. 50. See Paper. Stamp-sellers, remuneration of, sec. 48. „ penalty on, ib. Stock, see Certificate. Subordinate Magistrate of first class, jurisdiction of, sec. 44. Suit where consideration is not stated, sec. 47. Superintendent of Stamps may denote stamp-duty, sec. 5. Surrender of land by ryot exempt, sec. 15, clause (11). „ of lease, person to pay stamp on, sec. 6. „ stamp on, schedule I, No. 20. Transfer of share, person to pay duty on, sec. 6. „ by endorsement of negotiable instrument or policy, sec. 15, clause (4). „ of securities of Government of India exempt from duty, ib., clause (6). „ stamp on, schedule I, No. 4. Translations of Act, sec. 51. Trust, see Declaration, Refusal. Tug-steamer, see Agreement. Urgent necessity, omission to stamp through, sec. 24, clause (b). Use, see Declaration. Vakil, exemption of copies made for, sec. 15, clause (14). „ not stating true consideration, sec. 35. Valuation, person to pay stamp on, sec. 6. „ stamp on, schedule I, No. 21. Warrant for levy of fine on firm, sec. 37. a 64