Stamp - Duties Act, 1862, 10 of 1862 (Rep., Act 7 of 1870)

Section 66. WARRANT. Bonded Warehouse

Repealed or not in force · As amended up to 2026-08

66. WARRANT. Bonded Warehouse— | Rupees. | Annex. | | --- | --- | | 10 | 0 | | 0 | 8 | The same Stamp as prescribed by Article 12 for a Bond for the payment of the amount or value settled or agreed to be settled; or in cases in which the value shall be indeterminate, an optional Stamp—See Section XXVII of the Act. 1 Anna. 8 Annex. ACT No. X of 1862. PROPER STAMPS. GENERAL EXEMPTIONS. Any Deed, Instrument, or Writing of any kind made or executed by or on behalf of the Government by any Government Board, Commission, Court, Officer, or Agent. NOTE.—The foregoing exemption does not extend to any Deed, Instrument, or Writing executed by a Court of Wards, Local Agent, or Officer acting under the authority of any such Court or Agent, or by a Municipal Commissioner or by any Administrator General or a Receiver appointed by any Court; neither does it extend to a sale made for the recovery of an arrear of revenue or rent, or in satisfaction of a decree or order of Court, in any of which cases the purchaser shall be required to pay, along with the purchase money, the price of the requisite Stamp, or else provide such Stamp and shall receive from the Officer conducting the sale a Deed of Sale executed on the proper Stamp. Renunciation of land executed by a Ryot or other actual cultivator of the land to his landlord. Will, Testament, and the like, together with a Deed merely declaratory of trust or appointment or otherwise, in execution of powers, or pursuant to any previous Settlement, Deed, or Will. NOTE.—(a). Any Deed, Instrument, or Writing required by the foregoing Schedule to be stamped, may be written on one or more Stamps, if the value of the Stamps used amount to the value required by the Schedule. (b). When of several Deeds, Instruments, or Writings, a doubt shall arise which is the principal, it shall be lawful for the parties to determine for themselves which shall be so deemed. In any case, however, where there are more Deeds than one, every other Deed than the principal requires the same stamp as the principal Deed, if of value not exceeding eight Rupees (which shall be the maximum Stamp for collateral Deeds), and every such collateral Deed shall specify by its contents which other is the principal Deed by which the conveyance has been effected, certifying that it is executed on the proper Stamp. PROPER STAMPS. SCHEDULE B. Referred to in Section XXX of the Act, containing the Specification of Duties chargeable on Law Papers. Application.—See Razeenamah.

Source: India Code