Section 61

61. Receipt or discharge given for the payment of money or in acquittal of a debt paid in money or otherwise, when the sum received, discharged, or acquitted, exceeds twenty Rupees | PROPER STAMPS. | | | --- | --- | | If executed singly. | If executed in sets of two, each to be stamped. | | Rupees. | Annas. | | 1 | 8 | The same Stamp as for a Bond for the payment of the whole amount. | Rupees. | Annas. | | --- | --- | | 2 | 0 | | 2 | 0 | | 0 | 8 | | 0 | 1 | GENERAL EXEMPTIONS. Letter sent by post acknowledging the arrival of a Currency or Promissory Note, Bill of Exchange, or any Security for Money. Receipt or discharge for the rent of land paying Revenue to Government, granted to any ryot or other actual cultivator for the rent of land cultivated by him. Receipt or discharge written upon any Promissory Note, Bill of Exchange, Draft, or Order for the payment of money, duly stamped. Receipt or discharge written upon or contained in a Mortgage Deed, or other Security, or a Deed of Conveyance, Settlement, Personal Bond, or other Instrument duly stamped, acknowledging the receipt of the consideration money therein expressed or the receipt of any principal money, interest, or annuity thereby charged. Receipt given for money deposited in any bank, or in the hands of any Banker, to be accounted for, whether with interest or not, 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 always that this exemption shall not extend to a receipt or acknowledgment for any sum paid or deposited for or upon a letter of any allotment of a share, in respect of a call upon any scrip or share of or in any Joint Stock or other Company or proposed or intended Company, which last mentioned receipt or acknowledgment, by whomsoever given, shall be liable to the Duty charged upon a receipt 62. Release to an Executor or Trustee from his trust