Section 26

26. Conveyance or Transfer of a share of a Banking Corporation or Joint Stock Company, whether by Deed or Endorsement, when the market value of the Share transferred does not exceed 100 Rupees per Share The same Stamp as for a Conveyance when the purchase money is equal to ten times the annuity. The same Duty as would be charged if a consideration in money equal to such value were expressed in the Conveyance as the consideration thereof. 50 Rupees. 4 Annex. PROPER STAMPS. When it exceeds 100 Rupees and does not exceed 200 Rupees When it exceeds 200 Rupees and does not exceed 300 Rupees When it exceeds 300 Rupees and does not exceed 400 Rupees and for every 100 Rupees a further Duty of 4 Annas, and for the Conveyance or Transfer of every quarter or half of any such Share a corresponding rate of Duty. EXEMPTION. All transfers of subscription to any of the Government Loans, or other Government Securities. 27. Co-PARTNERSHIP.—Deed or other Instrument of—