The Uttar Pradesh Stamp Act, 2010

Act 17 of 2010

Keyword(s):
Association, Banker, Bond, Chargeable, Clearance List, Collector, Conveyance

Amendment appended: 1 of 2016

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 pleased to
In pursuance a stitution. the Governor is
(3) of article 348 of the Con 0
the provisions Of clause Adliiitiyam, 20118 (Ut tar Pra desh A
publication or slation of the Utta r Pra des h Sta mp ct
the following English tran the President on March. 27.
2010
the Utta r Pra des h Leg islature and assented to by :
sed by
Sankhya 17 of 2010) as pas
l 26/2008
No...526(2)/79-V-1-10-1(ka
Dated Lacknow. April 7. 2010

H STAMP ACT, 2008

THE UTTAR PRADES
1U.P. Act No. 17 of 2010)
desh Legislature)
lAs passed by the Uttar Pra
AN

ACT
Pradesh
ies in the State of Uttar
ida te and am end the low relating to stamp ditt
to consol
follows:-
the Republic of India as
in the Fifty-ninth Year of
IT IS HEREBY enacted
CHAPTER I

PRELIM 'NARY

Shoo tole, extent, I. ( I) This Act may 4...called The Uttar Pradesh Stamp Act.
2008.
and
of Uttar Pradesh.
commencement (2) It extends to the whole
te Government may. by
It sha ll com e into forc e on such date as the Sta
(3) different
dates may be fixed for
this behalf and different
notification, appoint in
provisions.
the subject or context,-
DeiblitiOnS
is anything repugnant in
2. In this Act, unless there
, organization or
association, exchange
"association"- means any e
established for the purpos
ther incorporated or not,
body of individuals, whe
ss of the sale or purchase
ling or conducting busine
of regulating and control le
any goods or marketab
transaction relating to.
of. or making any other
securities;
son who accepts
tion, a company or a per
"banker" means an associa
of money from the public,
g or investment deposits
for the purpose of lendin -
le by cheque. draft , pay
otherwise and withdrawab
repayable on demand or
order or otherwise ;
(iii) "bond"- includes.
to pay money
y a person obliges himself
(a)any instrument whereb
11Th specified act
t the obligation shall be void
to another, on condition tha be:
formed, as the case may
is performed, or is not per
able to order or
by a witness and not pay
any instrument attested
ney to another: and
obliges himself to pay mo
bearer: whereby a person
iges himself to
d, whereby a person obl
any instrument so atteste
r.
icultural produce to anothe
deliver grain or other agr
trary contained in
nding anything to the con
Explanation: Notwithsta
poses of this clause.
e being in force, for the pur
any other law for the tim
sted by one or more
an instrument means atte
"atteSted" in relation to
or affix his mark to
has seen the executant sign
witnesses each of whom
the instrument in the
n some other person sign
the instrument, or has see
has received from the
ction of the executant or
presence and by the dire
ature or mark or of the
nowledgement of his sign
executam a personal ack
om has signed the
person, and each of wh
signature of such other
ll not be necessary
instrument in of the executant: but it sha
 .1ox 61510, Lulu

that more than one of the such witnesses shall have been present at the
same time, and no particular form of attestation shall be necessary:
(iv) "Chargeable"- means, as applied to an instrument executed, or first
executed after the commencement of this Act. chargeable under this bill, and.
as applied to any other instruments, chargeable under the law in force in the
State when such instrument was executed or. where several persons executed
the instrument at different times, first executed.

"Chief Controlling Revenue Authority"- means a member of the

Board of Revenue. a Divisional Commissioner or an Additional Divisional
Commissioner or an officer of the Stamp Department not below the rank of
Deputy Commissioner of Stamps and any such officer as the State
Government may. by notification in the Gazette, appoint in this behalf for the
whole or any pan of the State:

"Clearance List"- means a list of transactions relating to contracts

required to be submitted. to the Clearing House of an Association in
accordance with the rules or bye-laws of the Association:

Provided that no instrument shall, for the purposes of this Act, be deemed
to be a clearance list unless it contains the following declaration signed by the
persons dealing in such transactions or on his behalf by a properly constituted
attorney. namely :-

"1/We hereby solemnly declare that the above list contains a complete
and true statement of my/our transactions including crossed out transactions
and transactions required to be submitted to the clearing house in accordance
with the rules/bye laws of the Association. 1/We further declare that no
transaction, for which an exemption is claimed under clause (b) of Article 5
(Agreement or its records or memorandum of an agreement) or Article 44
(Note or Memorandum) of the Schedule of this Act, as the ease may be. is
omitted."

Explanation: Transaction for the purpose of this clause shall include

both sale and purchase.

"Collector"- means the Chief Officer in-charge of Revenue

Administration of- a District and includes any officer whom the State
Government may, by notification in the Gazette appoint in this behalf: and on
whom any or all the powers of the Collector exercisable under this bill are
conferred either by such notification or by any other like notification.

"Conveyance" includes'

conveyance on sale, or

every instrument. or

(c ) every decree or final order of any Civil or Revenue Court,

every order made by the High Court under section 394 of the
Companies Act. 1956 (Act no.] of 1956) in respect of the amalgamation
or reconstruction of Companies. or

every order made by the Reserve Bank of India under section 44-
A of the Banking Regulation Act. 1949 (Act no. 10 of 1949) in respect of
the amalgamation or reconstruction of banking companies,
64 V C.

(I) transfer of share by co-operative housing societies in immovable

property of an existing member of such society in favour of an incoming
person by means of issuance of new share certificate or by endorsement
on the share certificate of the existing member in favour of the incoming
person.

by which property whether movable or immovable is transferred to,

or vested in. any other person. inter rims, and which is not otherwise
specifically provided for by the Schedule.

Explanation - Notwithstanding anything to the contrary contained in

any other provisions of this bill or any other law for the time being in force.
the following instruments shall, for the purpose of this clause, be deemed to
be an instrument by which property is transferred inter viros -

An instrument whereby a co-owner, of a property having defined

share therein, transfers such share or pan thereof to another co-owner of
the property; or

An instrument whereby a partner transfers his share in the

property of the partnership business to another partner or to other
partners whether separately or together with the transfer of other business
or assets on retirement or dissolution, or whereby he contributes to the
capital of partnership firm by transferring his right and title to. or interest
in any property: or

An. instrument whereby the property of an incorporated

company or body corporate is transferred by transfer of its equity shares
to another incorporated company or body corporate, or a person or a
group of persons.

"Duly stamped"- as applied to an instrument, means that the

instrument bears an adhesive or impressed stamp of not less than the proper
amount and that such stamp has been affixed or used in accordance with the
law for the time being in force in the State.

"Executed" and "execution" - used with reference to instruments,

mean "signed" and "signature".

Explanation- The terms "signed' and "signature" also include attribution

of electronic record as provided under section 11 of the Information
Technology Act, 2000, (Act no. 21 of 2000)

(x0"Government Security" means a Government Security as defined

in the Public Debt Act, 1944, (Act no. 18 of 1944);

(xii) "Immovable Property" includes land, buildings, hereditary

allowances, right of way, lights, ferries, fisheries, or any other benefit arising
out of land and things attached to the earth or permanently fastened to
anything attached to the earth but does not include standing timber, growing
crops or grass, fruit upon or juice in trees, or. beneficial interest of a
beneficiary in a trust property.

(xiii) "Impressed stamp"- includes-

labels affixed and impressed by the proper officer, and •

stamps embossed and engraved on stamped paper.

 'jxlCItT Wilting . 7 *fa, 2010 65

impression by franking . machine, e-statnpin g or any other such

machine as the State Government may by notific ation in the Gazette
specify, or..
any -mark, seal or endorsement by any ag ency or person duly
authorized by.the State Government by notification in the GaZette .
(xiv)"Instrument"- includes every document ,and record created or'
maintained in or • by: an electronic storage and retr ieval device, media or
electronic record.: as-defthecl i inclausc (t) of sub-sectic m (I) of section 2 of the :-
Information .TechnolOgy,Act, 2000(Act no. 21 of 21300),. by which any right
or liability-is. onpurportslo:be, created, transferred. limited, extended, vested,
extinguished ovrecordech but: does not include a Al of exchange. cheque,
promissory note;.billaflading, letter of credit, policy of insurance; transfer of
share, .debenture;.proxy,and.receipt.: ,
(xWlitstrument: or Gift!' '--includes an inst rument whether by Way of
declaratiemor otherwise;. thr Making or accepting; an oral gift.
(xvi)l'liistrumenC ot partition"- means a fly instrument whereby co-
owners ofranY property ditiide Or agree to divid ie such property in severalty, •
and:also:includes-7.
(a)i a finail order for effecting a . parti Lion passed by any Revenue
Authority, onanyCit‘tiliCourt;• •
(Wan award:byianiarbitratcr directing partition; and

(c) When any. partition s effected without executing any such

instrument', any instrument or instrumet nts, signed by the co-owners . and
recording, whether by way Of declarati on of such partition or otherwise,
the terms;of suchipartition. amongst the; co-owners.

(iviirLease"-• means a lease . of mcivable or immovable property, .and

includes -
(a) a patta;
. (b) ii kabuliyat or other Undertaking in: writing, not being a .counterpart
of a tease, to cultivate, occupy or pay or deliver rent for immovable
property;
. .
any instrurnent by. which [MS- of any description are lee

any writing on an application. for a lease intended to signify that the

application is granted; ..
any instrument by which mining lease is granted in reSpect of minor
minerals as defined in clause (e) of section 3 of the Mines and Minerals
(Regulation and Development) Act, 1957, (Act no.67 of 1957),
(1) a decree or final order of any Civil or Revenue Court in respectof a
lease:
"Marketable security"- means a security of such a description as
to be capable of being Sold in any stock market in India.
"Market value" Market value of property means the Value as'
determined on- the basis of the rates fixed by the Collector or the
consideration as set fOrth in the instrument, whichever is higher.
66 ‘3vi.!I1*71 3R1ITTRuT . 7 31 ef. 2010

24(e).
For "Market value ofshares" see Explanation (2) to Article
y, for the
(xs) "Mortgage-deed"- includes every instrument whereb
by way of loan, or
purpose of securing money advanced, or to be advanced,
ment, one person
an existing or future debt, or the performance of an engage
over or in respect of
transfers or creates to, or in favour of, another, a right
specified property;
material on
(xxi) "Paper"- includes vellum, parchment or any other
which an instrument may be written.

chargeable
(xxii) "Power-of-attorney" - includes any instrument (not
time being in force)
with a fee under the law relating to court-fees for the
of the person
empowerinu a specific person to act for and in the name
executing. it.

in clause
(xxiii) "Public Officer"- 'jeans a Public Officer as defined
(Act no.5 of 1908) and
(17) of section 2 of the Code of Civil Procedure, 1908
affairs of any of the
includes every officer working in connection with the
following organizations, namely;-
Pradesh
any statutory body or authority constituted under any Uttar
Act:
(k) of
a "Financing Bank" or "Central Bank" as defined in clause
s Act, 1965(Act no.
Section 2 of the Uttar Pradesh Co-operative Societie
llof 1966);
tion in writing,
(xxiv) "Settlement"- means any non-testamentary disposi
of movable or immovable property made,-

in consideration of marriage;
his
for the purpose of distributing property of the settler among
the purpos e of
family, or those for whom he desires to provide. or for
providing for some person dependent on him: or

for any religious or charitable purpose;

disposition,
and includes an agreement in writing to make such a
in writing, any
and, where any such disposition Was not been made
way of declar ation of trust or
instrument recording, whether by
otherwise, the terms of any such disposition.
Act.
(xxv) "Schedule"- means the Schedule appended to this
rank of non-
(xxvi) "Soldier"- includes any person below the
Army Act, 1950 (Act no. 46
commissioned officer, who is enrolled under the
of 1950).
any agency or
(xxvii) "Stamp"- means any mark, seal or endorsement by
s an adhesive or
person duly authorised by the Str:ix Government and include
under this Act."
imprersed stamp, for the purpose of duty chargeable
shall have the
(xx viii) The expressions "Common roll" and "State Roll"
no. 25 of 1961).
mean'.:us assigned to them in die Advocates Act, 1961 (Act
but defined in
iris) The words and express;ons not defined in this bill
the meaning
the inchan Stamp Act I WI (Act .70. 2 of 1899) shall have
 ‘4tTR Ift41 3TEILTiqui • vft... 7 311". 2010 . 67

assigned to them in the said Act of 1899.

CHAPTER II

STAMP-DUTIES

A - Or THE LIABILITY OF INSTRUMENTS TO DUTY._

3 - Subject to the provisions of this bill and the exemptions contained in the Instruments
chargeable with
Schedule, the following instruments shall be chargeable with duty of the anibu'nt
duty
indicated in the Schedule as the proper duty therefor. respectively, that is to say-

every instrument mentioned in the Schedule which, not having been

previously executed by any person. is executed in the State on or after the
date of the commencement of this Act,

every instrument (other than a bill of exchange or promissory note)

mentioned in the Schedule, which, not having been previously executed by
.any person, is executed out oithe State under section 23:

Provided that expect as otherwise expressly provided in this Act, and.

notwithstanding anything contained in clauseS (a) and (b) of this section or in
the Schedule, the folloWing instruments 'Shall. subject to the exemption's
contained in the Schedule, be chargeable with duty of the amount indicated in
the Schedule as the proper duty therefor. respectively, that is to say - ,

(a) every instrument mentioned in the Schedule . which, not having

been previously executed by any person was executed in Uttar Pradesh :

in the case of instruments mentioned in the Schedule , on or after

the date on which the Uttar Pradesh Stamp (Amendment) Act. 1948,
came into force; and

in the case of instruments mentioned in the Schedule , on or

after the date on which The Uttar Pradesh Stamp (Amendment) Act,
1952, comes into force:

(b) every instrument, mentioned in the Schedule . which, not having'

been previously executed by any person, was executed out of Uttar Pradesh,-

in the case of instruments mentioned in the .Schedule , on or

after the date on which the Uttar Pradesh Stamp (Amendment) Act,
1948, came into force; and

in the case of instruments mentioned in the Schedule . on or

after the date on which the Uttar Pradesh Stamp (Amendment) Act.
1952 conies into force, and relates to any property situated, or to any
matter or thing done or to be done in Uttar Pradesh, and is received in
Uttar Pradesh :

Provided also that no duty shall be chargeable in respect of:

any instrument executed by. or on behalf of, or in favour of the

Government, in 'cases where, but for this exemption. the Government
would be liable to pay the duty chargeable in respect of such instrument;

any instrument for the sale, transfer or other disposition, either

absolutely, or by way of mortgage, or otherwise, of any ship or vessel, or
any part. interest, share or property of, or in any ship or vessel registered
under. the Merchant Shipping Act, 1958 (Act no..44 of 195/). or under 7
(18 QIN S.T .P1 3TRIWIPI 'Eire. 7 34-a. 2olo

(Act XIX or 1838). or the Indian

Bombay Coasting Vessels Act. 1838
no. X of 1841), as amended by
Registration of Ships Act. 184 1(Act
subsequent Acts.

behalf of or in favour of. the

(3) any instrument executed by or on
the carrying out of purposes of a
developer, or unit or in connection with
Special Economic Zone.

Explanation

the expressions "developer", "special

(1) For the purposes of this clause
ing respectively assigned to them
economic zone" and "unit" shall have mean
of the Special Economic Zones Act.
in clause (g), (za). and (zc) of section 2
2005 (Act no.28 of 2005).

in the Schedule contains any fraction of

(2) Where the amount of duty prescribed
amount rounded of to the next higher
a ten rupee, the proper duty shall be an
aring in the said Schedule.
multiple of ten rupee, as hereinafter appe
Sevend oyed for completing any single
Where several instruments are empl
InsCIbifleflis used ribed
shall be chargeable with the duty presc
in any single transaction, the principal instrument only
be chargeable with
the other instruments shall
transaction in the Schedule for the same and each of
that
of the duty (if any) prescribed for it in
a duty of one hundred rupees instead
Schedule;

s, which of the instruments so employed.

(1) The parties may determine for themselye
on (I), be deemed to be the principal
shall, for the purposes of sub-secti
instrument:

instrument so d'etermincd, shall be

Provided that the duty chargeable on the
ments:
eable in respect of any of die said instru
the highest duty which would be charg
employed.

Instrument relating to several distinct matters shall be

Any instrumenr comprising or relating
nents..
to several distinct of the duties with which separate instnn
rflatters
chargeable with the aggregate amount
matters, would be chargeable under this
each comprising or relating to one of such
Act.

instrument so framed as to come

Instruments • Subject to the provisions of section 5. an
duties
coming within ns in the Schedule shall, where the
within two or more of the descriptio
several duties:
chargeable only with the highest of such
descriptions in the chargeable thereunder are different, be
Schedule shall render chargeable with duty
Provided that nothing in this bill contained
with
duplicate of any instrument chargeable
exceeding fifty rupees,. a counterpart or
the
r duty has been paid unless it falls within
duty and in respect of which the prope
provisions of section 7.
in section 4 or 6, or any other law,
Payment of the ( I ) Notwithstanding anything contained
Uttar Pradesh under this 'Act has been paid,- •
unless it is proved that the duty chargeable
stamp duty on
the case may be. or
copies. on the principal or original instrument, as
countemans Or
section;
duplicates, when in accordance with the provisions of this
that duty has not al instruments employed for
been paid on the
the duty chargeable on any one of the sever
the principal instrument, or on a
principal Or completing a transaction, other than
instrument shall, if the principal or
original instrument counterpart, duplicate or copy of any
ved in Uttar Pradesh, have been
original instrument would. when recei
which
chargeable under this Act. with a higher rate of duty, be the duty with
 "C.iren afflitfivul 'quid. 7 ..fifia. 2010 69

ble under
the principal or original instrument would have been chargea
section 24.
than Uttar
(2) Where any instrument is registered in any pan of India other
situated in Uttar
Pradesh and the instrument relates wholly or partly tb any property
nt shall, when received in Uttar Pradesh . be liable to
Pradesh. the copy of such instrume
under section 24 to the
he charged with the difference of stamp duty as on the original
property situated in
extent of and in proportion to the consideration or value of the
original instrument
Uttar Pradesh, and the party liable to pay the stamp duty on the
pay the' difference in duty
shall, upon receipt of notice from the registering officer
within in the time allowed.

. (3) Notwithstanding. anything contained in any other law, no instrument.

shall be received
counterpart, duPlicate or copy chargeable with duty under this section
this section has been
in evidence as properly stamped unless the duty chargeable under
paid thereon:

part,
Provided that a Court before which any such instrument, counter
duty chargeable under
duplicate or copy is produced, may, in its discretion, permit the
and may then receive it in evidence .
this section to be paid thereon,
authority
(1) Notwithstanding anything contained in this bill, any local, Bonds. debentures

Act, 1914 (Act no. 9 or other secutities

raising a loan under the provisiOns of the Local Authorities Loan
issued on loans
or 1914). or of any other law for the time being ir. .ofce. by the issue of bonds, or
be chargeable with a
securities other than debentures, shall. 1.1 respect of such Ithm,
s issued by it, and
duty of two per ccntum on the total amount of the bonds or securitie
chargeable with any
such bonds or securities need not be stamped and shall not be
further duty on renewal, consolidation, sub-division or otherwise.

or securities
(2) The provisions of sub-section (I). exempting certain bonds
duty, shall apply to
from being stamped and from being chargeable with certain further
ing loans • of the kind
the bonds or securities other than debentures of all outstand
be valid, whether the same
mentioned therein, and all such bonds, or securities shall
are stamped or not: .

section, the local

(3) In the case of willful neglect to pay the duty required by .this
authority shall. be liable to forfeit to the State Government .a suin equal to ten per
every month after the
ceptum upon the amount of duty payable, and a like penalty for
first Month during which the neglect continues.

(I) Notwithstanding anything contained in any other p this bill Securities dealt in
depository not
or any other law for the time being in force,-
liable to stamp
shall,
an issuer, by the issue of sceurities to one or more depositories duty

amount of
in respect of such issue, be chargeable with duty on the total
security, issued by it and such securities need not be stamped :

(3) of
where an issuer issues certificate of security under sub-section
no. '22 of i996)on such
section .14 of the Depositories Act, 1996 (Act
of duplicate
Certificate duty shall be payable as' is payable on the issue
certificate under this Act;

transfer of-

registered ownership of securities from a person to a depository

or from a depository to a beneficial owner.

beneficial ownership of securities, dealt by a depositoty:

 70 \Irk Ift/T 3171P-TRDT 7TWe, 7 31tia, 2010

units.
(iii) beneficial ownership of such units being units of z
the I inn
mutual hind including units of -1'rust of india established ulb.h.,
3 of the Unit
sub-section (1) of sec tion Trust of India Act, 1963 (Act
osito ry.
no.52 of' 1963) dealt with a dep
the time
er this bill or any other law for
shall not be liable to duty und
being in force.
"beneficial ownership"
of this section. the expression
Explanation-1. For the purposes
ectively assigned to
ll have the same meanings resp
, "depository" and "issuer" sha
of the Depositories Act.
of sub-section (1) of section 2
them in clauses (a). (e) and (f)
1996 (Act no. 22 of 1996).
"securities" shall haw
of this section. the expression,
Explanation 2. For the purposes
ion 2 of the Securities
se (h) of sub-section (2) of sect
the meaning assigned to it in clau
6 (Act 1)0. 42 of 1956).
Contracts (Regulation) Act. 195
of the this
Corporatisation 10. tained in any other provision
Notwithstanding anything con
;and being in force,-
bill or any other law for the time
demutualization
or demutualization, or both of
Schemes and a scheme for corporatisation
related instruments
recognized stock exchange: or
not liable to duty
sfer of
instrument of or relating to, tran
any instrument, including an
cont ract , right.
whether movable or immovable,
any property, business, asset,
tion with,. the
the purpose of. or in connec
liability and obligation, for
ed stoc k exchange
ion or both of a recogniz
corporatisation or demutualizat
pursuant to a scheme,
under sub
and Exchange Board of India
as approved by the Securities
tion) Act. 1956
Securities Contracts (Regula
section(2) of section 4B of the
e to duty under this bill or any other lam .
(Act
no.42 of 1956) shall not be liabl
for the time being in force.
of this section-
Explanation.- For the purposes
eme'
tions" "demutualization" and "sch
The expressions "Corporatisa
ses (aa). tab)
ectively assigned to them in clau
shall have the meanings resp
1956 (Act
. and (ga) of section: 2 of.. the Securities Contracts (Regulation) Mt.
6.42 of 1956)
s and
rd of India" means the Securitie
"Securities and Exchange Boa
Securities and
blished under section 3 of the
Exchange Board of India esta
1992 (Act no. 15 of 1992).
Exchange Board of India Act.
ehouse
Negotiable tained in this bill, negotiable war
Notwithstanding anything con
warehouse receipts p duty.
receipts,shall not be liable to stam
not liable to stamp
duty

so to do
'Power to reduce. is satisfied that it is necessary
(I) Where the State Government
:
remit or
or order published in the 'Gazette
compound duties
i
in public interest. it may, by rule
whole or
ively or retrospectively, in the
reduce or remit, whether prospect
(a)
or any
es with which any instrument,
any part of the State the duti
ngin g to
or any of the instiuments belo
particular class of instruments,
r of any
when executed by or in favo
such class, or any instruments
ch
by, or in favour of any members
particular class of persons, or
class, are chargeable: and
 ‘31-K 1:1-0T 317nt7RuI hI Ul. 7 Stud. Amu

(b) provide for the composition or consolidatio

n of duties in the cas,.. ( ,f'
issues by any incorporated company or other
body corporate r u! .
transfers (where there is a single transferee, wheth
er incorporated or not)
of bonds or other marketable securities other than
debentures:
Provided that the State Government shall have
the, power to impose
conditions while remitting or reducing stamp duty:

ProVided further that in the case of breach of the

conditions imposed in the
rule or order to reduce or remit stamp duty. the
Collector shall have tl. power
to recover the stamp duly so remitted or reduce
d along with an interest of one
percent for every month or part thereof from
the date of execution of the
instrument on which stamp duty has been so remitte
d or reduced after giving a
proper opportunity of hearing to the party cbnce
rned.

- OF STAMPS AND THE MODE OF.USINGTHEM.

13. (I) Except as otherwise expressly provid ()do, . to be
ed in this bill, all duties with
which any instruments are. chargeable shall be paid, and such payment shall be it id

indicated on such instruments by means of stamp

s.-
according to the provisions herein contained; or

where in any case no such provision is applicable

thereto in accordance
with the rules made by the State Government

(2) The rules made under subsection (1) may,

among other matters, provide
for regulating- .

(a) the description of stamps which may be used in

the case of each kind of
instrument,

(b) the numbers of stamps • which may be used in the case of instruments
stamped with impressed stamps.

- (3) Subject to the rules made under sub -sectio

n (1). the State Guvernment in
this behalf, may authorize any person, body or
organization including Post offices or
Banks or any other financial institution. to use machines for franking impression of
stamps. e- stamping. mark, seal or endorsemen
t indicating the payment of stamp duty
on the instruments.
(1) Notwithstanding anything contained in sectio Payment of stamp
14. n 13 . the stamp duty
payable on an instrument may also be paid in cash du!' by cash by
or by demand draft or by pay order 6emand draft or to
by challan in the banking treasury or the treasu
ry, countersigned by an officer pay order in
empowered by the State Government by nCific
ation in this behalf. The officer so cenain cases
empowered on production of such challan and
after due verification that the duty has
been paid, certify in such manner as may be
prescribed by endorsement on the
instrument of the amount of duty so paid.

(2) An endorsement made on any instrument under

sub-section (I) shall have
the same 'effect as if the duty of an amou
nt equal to the amount stated in the
endorsement has been paid in respect thereof and
such payment has been indicated on
such instrument by means of stamps in accor
dance with the requirements of
section 13.
Explanation: For the purposes of this sub-section.
the expressions, "demand draf," of'
pay order" means the demand draft or pay order
by - issued by the State Bank of India
constituted under the State Bank of India Act. of 1955) or a
1955. (Act tie. 23
 GITI3 31111.1Ruf 11-1/7
4 2. 7 310-
6, 2010

CoAnol .3 of the Banking Companies

oonding new bank constituted tinder section
.- 1970 (Act no. 5 of 1970) or under
aquisition and Transfer of Undertaking) Act.
and Transfer of Undertaking) Act.
<ection 3 of the Banking Companies (Acquisition
a scheduled Bank as defined in
1930 (Act no. 40 of 1980), or any other bank being
Act. 1934 (Act no. Jr 1934).
clause (c) of section 2 of the Reserve Bank of India
Vet K Excborse Act. itt he case of
Notwithstanding anything contained in this
ahd PAtoraiien , Excha nge or an .Association. as defined ii clat.se (a) of
transactions through Stock
cfr cletui-tkiip
Act, 1952. (Act no.7.i of 1952). the
'MY *lam, section (2) of the Forward Contracts (Regulation)
ation, shall collect the due stamp
twa nehbe4 Stock Exchange or as the case may be. the Associ
Ciao g Members' account at the time of
duty by deducting the same front the Tradin
so collected shall be transferred to the
settlement of such transactions. The stamp duty
ry/Sub-Treasury or GovernMent
proper klead of Account in any Government Treasu
Business Branch or the State Rank of India or any other bank authorized, by the State
r specified by Commissioner of
Government for this purpose, and in the manne
Stamps.

"stock exchange" mean,: the stock

Explanation- for the purposes of this section.
ct
Exchange as defined in clause ) of sub-section (2) of the Secarnies Contra
(Regulation) Act, 1956 (Act no.42 of 1956).

wt odkeitir The following instruments may be stamped

with adhesive Stamps,
4,tanp • namely: -

tes Act. 1961 (Act

certificate of enrolment under section 22 of the Advoca
il of Uttar Prades h:
no. 25 of 1961). issued by the State Bar Counc .

notarial acts: and

rated company or other

(c) transfers by endorsement of shares in any incorpo
body corporate.
a :1011111. any instrument chargeable
17. (I) Whoever affixes any adhesive stamp to
shall, when affixing such stamp.
)vith duty which has been executed by any person
cancel the stamp so that it cannot be used again.

an adhesive stamp
Whoever executes any instrument on any paper bearing
has been already cancelled in manner
shall, at the time of CXeCtlti011. unless such stamp
again.
aforesaid, cancel the same so that it cannot be used

(3) Any instrument bearing an adhesive sta . mp which has not been cancelled
stamp is concerned, be deemed to
so that it cannot be used again, shall, so far as such
be unstamped.

ction (2) to cancel an

The person required by sub-section ( I) or sub-se
the stamp his name or initials or
adhesive stamp may cancel it by writing on or across
of his so writing or in any other
the name or initials of his firm with the true date
effectual manner.

d with an impressed stamp

18., Every instrument written upon paper stampe
may appear on 'the face of the
shall be written in such manner that the stamp
other instrument.
instrument and cannot be used (hr or applied to any

shall be written upon a piece

19.-No second instrument chargeable with duty
able with duty, has already been
of stamped paper upon whicli an instrument, charge
written:

Provided that nothing in this section shall o ent any endorsement, which is
 c3WTrata 3131f1a hiuld. 7 '461, 2010 73

duly stamped, or is not chargeable with

duty, being made upon any instrument
for the
purpose of transferring any right creat
ed or evidenced thereby. or of acknowled
ging
the receipt of any money or goods,
the payment or delivery of which is secu
red
thereby.
Every instrument written in contraven Instrument written
tion of section 18 or section 19
shall be deemed to be unstamped. contrary to section
18 or section 19
deemed
unstamped
Where the duty with which an instrument Denoting duty
is chargeable or its exemption
from duty, depends in any manner upon
the duty actually paid in respect of anoth
er
instrument, whether registered or not unde
r the Registration Act, 1908 (Act no. 16
of
1908), the payment of such last mentioned
duty shall. if application is made in writin
g
to the Collector for that purpose, and
.on production of both the instrument
s, be
denoted upon such first mentioned instru
ment, by endorsement under the hand
of the
Collector, or in such manner (if any) as
the State Government may by rule presc
ribe.
C- OF THE TIME OF STAMPING INSTRU
MENTS
22. All instruments chargeable with duty Instruments
and executed by any person in the
State shall be stamped before or at the time executed in the
of execution. State
23. (1) Every instrument chargeable Instruments. other
with duty, executed only out of Uttar
Pradesh and not being a bill of exchange than bills and
or promissory note, may be stamped within notes executed out
three months after it has been first receiv of Uttar Pradesh
ed in Uttar Pradesh.
(2) Where any such instrument cannot,
with reference to the description of
stamp prescribed therefor, be duly stam
ped by a private person, it may be taken
within
the said period of three months to the
Collector, who shall stamp the same,
in such
manner as the State Government may,
by rule prescribe, with a stamp of such value
as
the person so taking such instrument may
require and pay for.
24. Where any instrument has become Payment of duty
bhargeable in any .of the States, other
than the Uttar Pradesh, with duty unde on instruments ,
r this bill, or any other law for the time
being in liable to be
force, in any of such States, and thereafter
becomes chargeable with a higher rate
of increased duty in
duty in Uttar Pradesh under clause (b) of
the first proviso to section 3, then Uttar Pradesh

notwithstanding anything contained in under clause (b)

the first proviso to section 3, the
and clause Idler
amount of duty chargeable on such
instrument shall be the amount section 3
chargeable on it under the Schedule.
less the amount of duty. if• any,
already paid on it in such States: and

(ii) in addition to the stamps, if any, alrea

dy affixed thereto, such instrument
shall be stamped with the stamps neces
sary for payment of the amount of
duty chargeable on it under clause (i) in
the same manner and at the same
time and by the same persons as thoug
h such instrument were an
instrument received in the States for the
first time, at the time, when it
became chargeable with the higher duty.

D-OF VALUATION FOR DUTY

25. (1) Where an instrument is chargeable with ad valorem duty in respect of Conversion of
any money expressed in any currency other amount expres.sed
than of India. such duty shall be calculated
on the value of such money in the curre in foreign
ncy of India according to the current rate
of curnmeie
exchange on the day of the date of the instru
ment.
(2) The rate of exchange for conversio
n of British or any foreign currency
 'Indian
of section 20 of the
presc ribed un der sub-section (2)
into the currency
of Ind ia cumin rate for the
18 99 ) sh all be deemed to be the
(Act no. 2 of
Stamp Act. 1899 tion (1).
purpose of sub-sec
h
Stock and nt is chargeable wit ad valorem duty in respect of
Where an instrume ed on the
marlictahle ty shall be calculat
rke tab le or oth er security, such du f on
securities - how to any stock or of an
y ma or the value thereo
rity ac co rdi ng to the average price
he valued or secu
value of such stockof the instrument.
the day of the date
ange, or
Effect of statement current rate of exch
ins tru me nt co nta ins a statement of e wi th such
of rate or Where an ed in accordanc
ca se ma y req uire, and is stamp d,
exchange or average price as
the tement, be presume
reg ard s the su bje ct matter of such sta
average price so far as
statement, it shall, stainped.
proved, to be duly
until the contrary is
trument,
Instrumenis the terms of an ins
ere st is ex pre ss ly made payable by ich it would
reserving interest Where int r than that with wh
no t be ch arg ea ble with duty highe
all
such instrument sh interest been made
therein.
be en ch arg ea ble had no mention of
have
te or bill of
Cenain a promissory no
he re an ins tru ment (not being
malrumenis (1) W
exchange/.
connected with
table security by
mortgages of posit of any marke
en up on the occasion of the de way
marketable is giv to be advanced by
se cu rity for mo ney advanced, or of
So:arnica lo he way of or
ing or fut ure de bt.
chargOtble as loan, or for an exist
as a
agreements transfer, intended
ma ble or qu ali fie s a duly stamped
makes redee
rketable security.
security, of any ma
its records or
an agreement or
arg ea ble wi th duty as .if it were .
it shall be ch cla us e (h) of .Article
memorandum an of de r
ble with duty un
agreement chargea
of the Sc he du le.
no. 5
chargeable
ment shall only be
.(2) A
se or dis ch arg e of any such instru
relea
with like duty.
ion wholly,
How inmsfer in rson in considerat
pe ny is tra nsferred to any pe
30. Where an y pro lly to the
considetation of inly or conditiona
e to him , or su bject either certa
debt, or subject to or in part, of any
debt du ting a charge or
er being or constitu
future payment ns fer of an y mo ney or stock, wheth deemed to
payment or tra y or stock shall be
etc. 10 be charged pro pe rty or no t, such debt, mone
encumbrance upon
the pect whereof the
consideration in res
or pa rt, as the case may be. of the
be the whole ble with ad valorem duty:
transfer is chargea
te of sale
to any such certifica
t no thi ng in thi s section shall apply
Provided tha Schedule.
Article No. 18 of the
as is mentioned in
age or other
subject to mortg
e ca se of a sale of property y)
Explanation: In
th h the interest (if an
rtg ag e mo ne y or money together wit
unpaid mo sale:
encumbrance, any consideration for the
, sh all be de em ed to be pan of the
due on the sa me
the
is transferred to
pr op er ty su bje ct to a mortgage
ere any transfer, the
Provided that wh duty payable on the
sh all be en titl ed to deduct from the
mortgagee, he the mortgage.
amount of any duty already paid in respect of

Illustra tions

l000. A sells property fo B., the consideration being Rs.500

( I) A owes B Rs. 00.
is payable on Its. 13
vio us de bt of Rs . 1000. Stamp duty
the pre
and the release of e to C for
bject to a mortgag
(2) A
pro pe rty to B for Its.500, which is su
sells a
Rs.] 000 and unpaid interest Its.200. Stamp duty is payable on Rs.1700.

(3) .A mortgaged. a house of the value of Rs. 10000 to 13 for 128.5000 13

afterwards buys the house from A. Stainp.dutyis payable on Rs.I0000 less the amount
of stamp duty already paid For the mortgage.

31. Where an instrument is executed to secure the payment of an annuity, or Valuation in ease
other sum payable periodically, Or where the consideration for a conveyance is an • 9ialinuil Y•
annuity, or other sum payable periodically, the amount secured by.such instrument or .
the consideration for such conveyance, as the case may be. shall, for the purposes of

this Act, be deemed to be-

-(a) where the sum is payable for a definite period so that the total amount
to be paid can be previously ascertained Such total amount ;
.
. (b) where the sum is payable in perpetuity, or for an indefinite time, not
terminable with any life in being at the - date of such instrument, .or:
conveyance- the total amount which according to the terms of such
instrument or conveyance, will or may be payable during the.period oftwenty
years calculated from the date on which the first payment becomes due: and

(c) where the sum is payable for an indefinite time terminating with any,
life. in being at the date of such instrument, or conveyance- the maximum
amount which will or may be payable as al;oresaid. during the period of
twelve years calculated from the date on which the first payment becomes
due.

32. Where the amount or value or the 'subject matter of any instrument, Stamp whert
value ol
chargeable with ad valorem duty cannot be, or in the case of an instrument executed.
ma:ter is
before the commencement of this Act, could not have been ascertained at the date of indeterminaw
its execution or first execution, nothing will be claimable under such instrument more
than the highest amount or value for which, if stated in an instruMent of the same
closet- lotion. the stamp actually used, would at the date of such execution, have been,
sufficient:

Provided that in the case of the lease of a mine, in which royalty, ona share of
the produce is received as the rent, or part of rent, it shall be sufficient to. have
estimated such royalty or the value of such share, for the purposes of stamp duty::
. •
when the lease has been granted by or on behalf of the 6ovemment. at
such amount or value, as the Collector may. haying regard to all the
circumstances of the case, have estimated as likely to be payable by way
of royalty or share to the Government under the lease;

when the lease has been granted by any other person, at twenty thousand
rupees a year.

and the whole amount of such royalty or share. whatever it may be. shall
be claimable under such lease:

Provided also that. where proceedings have been taken in respect of an

instrument under sec-t-ion 37 or 46. the amount certified by the Collector shall be
deemed to be the stamp actually used at the date of execution.
33. t 1 The consideration (if any) and all other facts- and circumstances Facts alret:nm,
duty to be
affecting the chargeability of any instrument with dut). or the amount of the duty with
ti MS1111111011
which it is chargeable. shall be fully and truly set forth therein.

(2) In the case of instruments relating to immovabh: property. chargeable

 irkvi 31FIT-TRIl1 tut d, 7 310F. 2010

with an ad valorem duty On the value of the propcny, and not on the value set forth.

the instrument shall fully and truly set forth the annual land revenue in the case of
revenue paying land, the annual rental or gross assets, if any, in the case of other
immovable property, the local rates Municipal or other taxes, if any, to which such
Property may be subject. and any other particulars, which may. be prescribed by rules
made under this Act.
Direct On as in
duly in Ctm: of
34. (1) When any property has been contracted to be sold for one
cenam consideration for the whole, and is conveyed to the purchaser in separate parts by
convey:nice> different instruments, the consideration shall be apportioned in such manner as the
parties think fit, proVided that a distinct consideration for each separate part is set forth
in the conveyance relating thereto and such conveyance shall, be chargeable with
ad wdoreni duty in respect of such distinct consideration or the market value of such
separate part of the propeny, whichever is higher.

Where property contracted to be purchased for one consideration for the

whole, by two or more persons jointly, or by any person for himself and others, or
wholly for others, is conveyed in pans by separate instruments to the persons by or for
whom the same was purchased, for distinct parts of the consideration, the conveyance
of each separate part shall be chargeable with ad valorem duty in respect of the distinct
part of the consideration therein specified or the market value, of the property,
whichever is higher.

Where a person, having contracted for the purchase of any property but
not having obtained a conveyance thereof,. contracts to sell . the Same to any other
person and theproperty is in consequence conveyed immediately to the sub-purchaser.
the conveyance shall be chargeable with ad valorem duty in respect of the
consideration for the sale by the original purchaser to the sub-purchaser or the market
value of the property, whichever is higher.

Where a person, having contracted for the purchase of any property. but
not having obtained a conveyance thereof, contracts to sell the whole, or any part
thereof, to any other person or persona, and the property is in consequence conveyed
by the original seller to different persons in parts. the conveyance of each part sold to a
sub-purchaser . shall be chargeable with ad valorem duty .in -respect .only of the
consideration paid by such sub-purchaser or the market value of the property.
whichever is higher, without regard to the amount or value of the original
consideration; and the conveyance of the residue (if any) of such property to the
original purchaser shall be chargeable with' ad valoreni duty in respect only of the
excess of the original consideration over the aggregate of the considerations paid by
the sub-purchaser or the market value of the property., whichever is higher:

Provided that the duty on such last-mentioned conveyance Shall in no case be

less than one hundred rupees.

Where a sub-purchaser takes an actual conveyance of the interest of the

person immediately selling to him, which is chargeable with ad valorem duty in
respect of the consideration paid by him or the market value of the property, whichever
is higher and is duly •stamped accordingly. any conveyance to be afterwards made to
him.of the same ptopeny by the original seller shall be chargeable with a duty equal to
that which would be chargeable on a conveyance for the consideration obtithied by
such original seller, or where such duty would exceed one hundred rupees. wtth
duty of one hundred rupees.
 :3-B7 *41 an:UMW livid, 7 31-6, 2010 77

E-DUTY BY WHOM PAYABLE

35. In the absence of an agreement to the contrary, the expense of providing Duty by whom
the proper stamp shall be borne : payable

(a) in the case of any instrument described in any of the following

Articles of the Schedule, namely.-

No. 2. (Administration Bond):

No. 6. (Agreement relating to Deposit of Title-deeds. Pawn.

Hypothecation or Pledge).

No. 14. (Bond),

No. 15. (13ottomary Bond),

No. 27. (Customs Bond),

No. 31. (Funher Charge).

No. 33. (Indemnity-bond).

No. 41. (Mortgage-deed).

No..44, (Note or memorandum),

No. 53. (Release),

No. 54. (Respondentia Bond),

No. 55. (Security Bondmot being a Mortgage-deed),

No. 56. (Settlement),

No. 60 (a). (Transfer of shares in an incorporated company or other

corporate).

No. 60(h). (Transfer of debentures. being marketable securities, whether

the debenture is liable to duty or not, except debentures provided by
. Section 8.

No. 60 (c). (Transfer of any interest secured by a.bond, mortgage-deed or

policy of insurance).

by the person drawing, making or executing such instrument:

(b) in the case of a conveyance (including a re-conveyance of mortgaged

property) -.by the grantee: in the case of a lease or agreement to lease - by the
lessee or intended lessee.

In the case of transfer of one company to another under the order of

the High Court under section 394 of the Companies Act. 1956 (Act no.1 of
1956), the stamp duty shall be borne by the company which is acquiring or
re-constructing the assets and liabilities under sub-clause (d) of clause (viii)
of section 2:

in the case of acquisition of one bank by another bank under the

provisions of section 44-A of the Banking Companies Act, 1949 (Act no..46
of 1949). the stamp duty shall be borne by the bank which is acquiring or
re-constructing the other bank under sub-clause (e) of clause (viii) of
section 2: :

(e) in the case of transfer of property by any incorporated company or

body corporate by the transfer of equity shares to another company or body
78 xl-TH Trc1T 3F+11E1Thi1 7 IVIZ, 7 3rar6, 2010

corporate: the stamp duty shall be borne by the transferee company which is
acquiring under explanation (iii) of clause (viii) of section 2:

in the case of a counterpart of a lease - by the lessor:

in the case of an instrument of exchange - by the parties in equal

shares:

in the case of a certificate of sale - by the purchaser of the property to

which such certificate relates;

in the case of an instrument of Gift - by the donee : and

in the case of an instrument of partition by the parties thereto in

proportion to their respective shares in the whole property partitioned, or.

when the partition is made in execution of an order passed by a Revenue
Authority or in Civil Court. or an Athitrator, in such proportion as such
Authority. Court or an Arbitrator directs.

CHAPTER-III
ADJUDICATION AS To STAMPS
Adjudwai al as 14 Cl) When any instrument ‘vhether executed or not. and whether previously
proper taanwi have
stamped or not, is brought to die Collector, and the person bringing it applies to
the opinion of that officer as to the -my (if any). with which it is chargeable . and pays
State
a fee of rupees one hundred (subject to such other amount as may be fixed by the
the Collector shall determine the duty (if
Government by notification in the Gazette).
any) with which, in his judgment. the instrument is chargeable.

(2) For this purpose the Collector may require to be furnished with an abstract
deem
of the instrument, and also with such affidavit or other evidence, as he may
circumstan ces affecting the chargeabil ity of
necessary to prove that all the facts and
the instrument with dut, nr the ant.sunt of' the duty with which it is chargeal- le. are
Cully and it My se; birth therein aim may relusi to proceed upon any such application
until such abstract and evidence have been furnished accordingly:

Provided that-

Ca) no evidence furnished in pursuance of this section shall be used against any
person in any civil proceeding. except in an enquiry as to the duty with
which the instrument, to which it relates, is chargeable: and

(b) every person by whom any such evidence is furnished, shall, on payment of
the full duty with which the ivrument to which it relates, is chargeable. be
relieved front any penalty w0.1) he may have incurred under this Act by
reason of the omission to state truly in such instrument any of the facts or
circumstances aforesaid.

t'cfli !ic:ict' by (I) When an instrument brought to the Collector under section 36 is. in
Collimo: his opinion. one of a de,cription chargeable with duty. and -

(a) the Julle..• or determines that it is already fully stamped. or

(h) the .;ut) n::terinined hy the Collector under section 36 or such a sum as,
with the duty already paid in respect of the instrument, is equal to the
dui.) so determined. has been paid the Collector shall certify by
endorsement oil such. instrument that the full duty (stating the amount)
with which it iy. chart...i:ble has been paid.
 WffR cltta 317fitIRT 4 ivi d, 7 31.t. 2010

When such instrument is, in his opinion, not

chargeable with duty, the
Collector shall certify in manner aforesaid that
such instrument is not so chargeable.
Any instrument upon which an endorsement
has been made under this
section. shall be deemed to be duly stamped.
or not chargeable with duty. as the case
may be. and if chargeable with duty. shall be receiv
able in evidence or otherwise, and
may be acted upon and registered as if it had
been originally duly stamped: •
Provided that nothing in this section shall author
ize the Collector to endorse -
any instrument, other than an instrument charg
eable with a duty under
clause (b) of the first proviso to section 3; execu
ted or first executed in
Uttar Pradesh and brought to him after the expira
tion of one month from
the date of its execution or first execution, as the
ease may be ;
any instrument chargeable with duty under clause
(b) of the first proviso
to section 3. and brought to him. after the expira
tion of three months
from the date on which it is first received in Uttar
Pradesh.
CHAPTER-I"
INSTRUMENT NOT DULY STAMPED

38. (1 )Every person having by law or consent Esaininatinn and

of parties authority to receive
evidence, and every person in-charge Of a public nimuunding or
office. except an officer or police.
III:11111111:111S
before whom any instrument. chargeable. in
his opinion with duty, is produced or
comes in the:performance of his duties. shall.
if it appears to him that such instrument
is not duly stamped. impound the same.

(2) For that purpose every such person shall

examine every instrument so
chargeable and so produced.or coming before
him. in order to ascertain whether it is
stamped with a stamp of the value and descr
iption required by the law in force in
India, when such instrument was executed, or
first executed:

Provided that-

nothing herein contained shall be deemed to requit

e any Magistrate, or
Judee.of a criminal court to examine or impound if he does not think lit
so to do. any instrument coming before him
in the course of any
proceeding other than a proceeding under sectio
n 125 to I 2R and section
145 to 148 of the Code of Criminal Procedure.
1973 (Act no.2 of 1974).

in the case or a Judge of a I•ligh Court. the duty of examining and

impounding any instrument under this section
may be delegated to such
officer as the Court appoints in this behalf

(3) For the purposes of this section,. the State

Government may, in cases of
doubt, determine what offices shall be deem
ed to be public offices and
who shall be deemed to be persons' in charge of
public offices.
(4) Where deficiency in stamp duty paid is notice
d from the copy of an
instrument. the Collector may suo nrotzt or on a reference from any Court.
or from the Commissioner of Stamps. or an Additi
onal Commissioner of
Stamps. or a Deputy . Commissioner of Stamps. or an Assistant
Commissioner of Stamps call for the original instrum
ent for the purpose or
satisfying himself as to the .adequacy of the
duty paid thereon and the
instrument so produced before the Collector shall
be deemed to have been
produced. or come before, him in the performance
of his functions.
 , 2010
80 ‘.3fii 14 VI 3TRITTIVI4 tuid. 7 341U

(5) In ease the instrument is not produced within the period specified by
, if any.
payment of deficit stamp duty
the Collector. he may require
nt :
ion 45 on the copy of the instrume
together with penalty under sect
l be taken
section (4) or sub-section (5) shal
Provided that no action under sub-
after a of execution of the instrument :
period of four years from the date
ent an
permission of the State Governm
Provided further that with the prior
r a period of four
sub-section (5) may be taken afte
action under sub-section (4) or
of the instrument.
t years from the date of execution
years hut before a period of eigh
evidence for
Instruments not with duty shall be admitted in
39. No instrument chargeable
duly stamped. authority to receive
ng by law, or consent of parties
inadmissible in any purpose by any person, havi
any such person or by
, registered or authenticated by
evidence. etc. evidence, or shall be acted upon
ument is duly stamped :
any public officer, unless such instr

Provided that-
the duty
itted in evidence on payment of
any such instrument shall be adm
ble, or, in the case of an instr ument
with which the same is chargea
.
unt required to make up such duty
insufficiently stamped, of the amo
not
unt not less than one time but
together with a penalty of an amo
defic ient
unt of proper duty or of the
exceeding four times of the amo
portion there of:
dence
any kind is effected by correspon
Where a contract or agreement of
rs the
rs, and any one of the letters bea
consisting of two or more lette
l be dee med to be duly
ement shal
proper stamp, the contract or agre
stamped :
nt in
ent the admission of any instrume
Nothing herein contained shall prev
proc eedi ng
Criminal Court. other than a
evidence in any proceeding in a
inal
ions 145 to 148 of the Code of Crim
under section 125 to 128 and sect
)
Procedure, 1973 (Act no.2 of 1974
nt in
ent the admission of any instrume
Nothing herein contained shall prev
or on beha lf of the
has been executed by
any Court when such instrument
prov ided
certificate of the Collector as
Government or where it bears the
prov ision of this Act.
by section 37 or any other
shall
Admission of itted in evidence, such admission
Where an instrument has been adm
instrument where stage of the Same
63 , be called in question at any
nor to be not, except as provided in section stamped.
been duly
that the instrument has not
questioned Suitor proceeding on the ground
re an
Admission or make rules providing that, whe
The State Government may , on
improperly ription, it may
cient amount but of improper desc
. stamped instrument bears a stamp of suffi be duly
certified to
h the same is 'chargeable, be
instruments payment of the duty %vial whic
be deem ed to have been duly
certified, shall then
stamped, and any instrument so
ution.
stamped as from the date of its exec
has by
Instruments an instrument under section 38
(1) When the person impounding nt in
impounded. how its such instr ume
to receive evidence and adm
dealt with law, or consent of parties, authority as prov ided
of duty
lty as provided by section 39. or
evidence upon payment of a pena
of such Instrument
Collector an authenticated copy
by section 41, he shall send to the
penalty levied in
ng. stating the amount of duty and
together with a certificate in writi
other person as
amount to the Collector. or to such
respect thereof, and shall send such
he may appoint in this behalf.
 tr 31-9TURtri I .• 7 Sict et, 2010 • 81

(2). In every other case. the person so impounding an instrument shall send it
in original td the Collector.

43. (1) When the Collector impounds any instrument under section 38. or Collectors power
to slump
receives any instrument sent to him under sub-section (2) of section 42. not being a
instruments
reCeipt: or a bill of exchange or a promissory note, he shall adopt. the following
impounded.
procedure :
if he is of opinion that such instrument is duly stamped. or is not
chargeable with duty, he shall certify by endorsement thereon that it is
duly stamped, or that it is not so chargeable, as the case may be ;

If he is of the opinion that such instrument is chargeable with duty and

is not duly stamped. he shall require the payment of the amount required
to make up the deficiency together with a •penalty of an amount not
exceeding four times the amount of deficient portion pf the proper duty:

Provided that, when such instrument has been impounded only because it has .
been written in contravention of section 18 or section 19, the Collector may, if he
thinks fit, remit the whole penalty prescribed by this section :

Provided further that no penalty shall be levied unless the party concerned has
been given a reaSonable opportunity of being heard. •

(2) The Collector shall also require. alongwith the amount of deficit stamp
duty or penalty fequired to be paid under clause (b) of sub-section (1), the payment of
a simple interest at the rate of one percent per mensein on the amount of deficit stamp
duty calculated from the date of execution of -the instrument .till the date of actual
payment:

Provided that the 'amount of interest under this sub-section. shall be

re-calculated if the amount of deficit stamp duty is varied on appeal or revision or by
any order of a Competent Court or Authority.

(3) The amount of interesi payable under sub-section (2) shall be added to the
amount due and be also deemed for all purposes to he part of the amount required to be
paid.

Where realization of the deficit stamp duty remained.stayed by any order

of any Court or Authority and such order of stay is subsequently vacated, the interest
referred to in subsection (2) shall be payable also for any period during which 'such
order of stay remained in operation.

Any amount paid or deposited by. oi- recovered from or refundable to any
person under the provisions of this bill, shall first be adjusted- towards the deficit.stamp
duty or penalty outstanding .against him and the excess, if any. shall then be adjusted
towards the interest, if any ,due from him. •

/ (6) Every certificate under clause (a) Of sub-section (1) shall, for the
purposes of this bill, be conclusive evidence of the matter stated therein.

(7) Where an instrument has been-sent. to the Collector, under sub-section (2)
of section 42. the Collector shall. When he has dealt with it as provided by the section,
return it to the impoundiitu•officer.

44. If any instrument chargeable with duty and not duly stamped. not being an Instruments
unduly stamped by
instrument chargeable with a duty and not duly stamped. not being an instrument
accident
chargeable with a duty not exceeding twenty paise only, is produced by any person of
his own 'motion before the Collector within one year. from- the date of its execution or
first execution, and such person brings to the notice of the Collector the fact that such
instrument is not duly stamped and offers to pay to the Collector the-amount of the
S2 AtZi aR111-1TRUE I utd, 7 3111-
6. 2010

up the same, and the Collector is satisfied

proper duty, or the amount required to make
ent,
instrument has been occasioned by accid
that the omission to duly stamp such
38 and 43,
d of proceeding under sections
mistake or urgent necessity, he may. instea
hereinafter prescribed.
receive such amount and proceed as next
!indorsement of (if any), leviable in respect of any
45. (1) When the duty and penalty
lust onnem. cm the
39. section 43 or section 44 or section 49,
which duty hos instrument have been paid under section
be,
nce or the Collector, as the case may
been paid yodel person admitting such instrument in evide
the
the proper duty or. as the ease may be.
sect HMS 34,43,44 shall certify by endorsement thereon that
levie d in respe ct
or 4k) nt of each) have been
proper duty and penalty (stating the amou
person paying them.
thereof, and the name and residence of the
thereupon be admissible in evidence,
(2) Every instrument so endorsed shall
ed,
authenticated as if it had been duly stamp
and may be registered and acted upon and
n from whos e
n in this behalf to the perso
and shall be delivered on his applicatio
n may
officer impounding it. or as such perso
possession iicame into the hands of the
direct:

Provided that-
-in evidence upon payment of
“11 no instrument which has been admitted
shall be so delivered before the
duty and a penalty under section 39.
of such impounding, or if the
expiration of one month from the date
tion is necessary and has not
Collector has certified that its further deten
cancelled such certificate:
t Schedule I of Order XXIII of the
(b) nothing in this section shall affec
Code of Civil Procedure. 190R. (Act no. 5 of 1908) section 144 clause 3.

ent of a penalty under this chapter

46. The taking of proceedings or the paym
ISO:MR.11 nil'
tilicitet: rs to
the prosecution of any person who appea
Stamp 1MA' in respect of any instrument shall not bar
have COMIllitted an offence against the stamp-law in respect of such instrument •
he instit uted in the case of any instru ment in
Provided that no such prosecution shall
that
paid, unless it appears to the Collector
respect of which such a penalty has been
ion or evading payment of the proper duty.
the offence was committed with ..-• mtent
.tins paying paid under section 39. section 4 I.
47. (I) When any duty or tienatt‘ .has been
LtLII> tr pcnalty ment
in respect of an instrument. and, by agree
may recover sant., section 43 or section 44. by any per.on
such
any other enactment in force at the time
III certain ease:, or under the provisions of section 35 or
nse of
person was bound to bear the expe
instrument was executed, some other
be
ment, the first-mentioned person shall
providing the proper stamp for such instru
n the amount of the duty or penal ty so paid.
entitled to recover from such other perso
certificate granted in respect of
For the purpose of such recovery. any
conclusive. evidence of the matters therein
such instrument under this bill shall be
certified.

fit, be included in any order as to

Such amount may, if the Court thinks
h such
h such persons are parties and in whic
costs in any suit or proceeding to whic
in
If the Court does not include the amount
instrument has been tendered in evidence.
be
for the recovery of the, amount shall
such order, no further proceedings
maintainable.

okin latir174.1 ctor under sub-section (2) of section

48. I ) ilam instrument sent to the Colle
loo is instruments g transmission, the person sending the
same
42. is lost, destroyed, or damaged durin
sera under Nectinn or damage.
shall not be liable for such loss. destruenim
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84 ZIR Ira171 3RIRTRu1 (Md. 7 3Tfra. 2010

order or registering officer under sub-section Cl) shall not prevent the Collector from
initiating proceedings on any instrument under sub-section (3).

(4) If on enquiry under sub-section (2) and examination under sub-section (3)
the Collector finds the market value of the property-

truly set forth and the instrument duly stamped. he shall certify by
endorsement that it is duly stamped and return it to the person who made
the reference;

Not truly set forth and the instrument not duly stamped. he shall require
the payment of the amount required to make up the deficiency in the
same. together with a penalty of an amount not exceeding four times the
amount of deficient portion of the proper duty.

(5) The Collector shall also require alongwith the deficit stamp duty or
penalty required to be paid under clause (ii) of ?alb-section (4). the payment of a simple
interest at the rate of one percent per mensem on the amount or deficit stamp duty
calculated from the date of the execution of the instrument till the date of actual
payment:
Provided that the amount of interest under the sub-section shall be
recalculated if the amount of deficit stamp duty is varied on appeal or revision or by
any order of a competent Court or Authority.

(6) The amount of interest payable under sub-section (5) shall be added to the
amount due and be also deemed for all purposes to be part of the amount required to be

paid.
(7) Where realization of the deficit stamp duty remained stayed by any order
of any Court or Authority and such order of stay is subsequently vacated, the interest
referred to in sub-section (5) shall be payable also for any period during which such
order of stay remained in operation.

(8) Any amount paid or deposited by or recovered from, or refundable to, a

person under the provision of this Act, shall first be adjusted towards the deficit stamp
duty or penalty outstanding against him and the excess, ir any. shall then be adjusted
towards the interest, if any. due from him.

(9) The instrument produced before the Collector under sub-section (2)- or
under sub-section (3) shall be deemed to have come before him in the performance of
his functions.
(10) In case the instrument is not produced within the period specified by the
Collector, he may require payment of deficit stamp duty. if any. together with penalty
on the copy of the instrument in accordance with the procedure as laid down in sub-

sections (2) and (4).

Recovery of duties All duties, penalties. and other sums required to be paid under this Act
tind penalties may be recovered by the Collector by distress and sale of the movable property of the
person froth whom the same are due, or by any other process for the time being in
force for the recovery of arrears of land revenue.

Validity of Notwithstanding anything contained in this Act. no certificate or

ten ifit:ate or endorsement under this Act, in respect or an instrument chargeable in Uttar Pradesh
endorsement in
with a higher rate of duty in accordance with this Act, shall be received in evidence or
respect or
instalments for be in any way valid in respect of the payment of duty on such instrument unless the
which higher me duty chargeable at the rates provided in this Act. has been paid on such instrument.
ii' duiis payable
in thud Pnidesh
 3TH Sita 34-fritiRUT T172. 7 AR 2010 85

CHAPTER V.

IN CERTAIN CASES.
ALLOWANCES FOR STAMPS
to the
made by the State Government as Allowance for
52. Subject to such rules as may be
. on application spoiled stamps •
iry to be made. the Collector may
evidence to be required, or the enqu
as to the facts,
in section 53. and if he is satisfied
made with the period prescribed
er inentioned,
ps spoiled in the cases hereinaft
make allowance for impressed stam
namely, -

(a). ntly and undesignedly spoiled,

the stamp on any paper inadverte
any other means rendered unfit.
obliterated or by error in writing or
any instrument written thereon is
for the purpose intended before
executed by any person:.
is written out wholly or in part, but
the stamp on any document which
any party thereto:
which is not signed or executed by
uted by any party thereto .which-
the stamp used for an instrument exec
absolutely void in law from the
has been afterwards found to be
very beginning;
reason of any error or mistake
has been afterwards found unfit, by
ded:
therein, for the purpose originally inten
on by whom it is necessary that
by reason of the death of any pers
g executed the same, or of the
it should be executed, without havin
ute the same, cannot be
refusal of any such person to exec
ded transaction in the form
completed so as to effect the inten
proposed:
some material party, and his inability
for want of the execution thereof by
incomplete and insufficient for the
or refusal to sign the same, is in fact
purpose for which it was intended;
nce-
on to act under the same, or to adva
by reason of the refusal of any pers or non-
by secured, or by the refus al
any, money intended to be there
e there by granted, totally fails of the intended.
acceptance of any offic
purpose:.
by
of-the transaction intended to be there
(vi) become useless in consequence the sam e
other instrument betw een
effected being effected by some
less value ;
parties and bearing a stamp of not
n intended to be thereby effected
is deficient in value and the transactio
ment between the same parties and
has been effected by some other instru
bearing a stamp of not IS valu e;
another
edly spoiled, and in lieu whereof
(viii) is inadvertently and undeSign purp ose is
e parti es and for the sam e
instrument made between the sam
executed and duly stam ped:
ng
uted instrument, no legal proceedi
Provided that, in the case of an exec
been given or
instrument could or would have
has been commenced in which the
ment is given up to be canc elled .
offered in evidence and that the instru
full duty with
Collector under section 37 that the
Explanation: The Certificate of the
stamp within the
le has beeh paid is an impressed
which an instrument is chargeab
meaning of this section.
the
r section 52 shall be made within Application for
53. The application for relief unde relief under
following periods, that is to say.- section 51 when to
be made
R6 Ltt 3R3111TRuf t r d. 7 3.10-S. 2010

in sub-clause (v) or clause (e). within two months

in the cases mentioned
trument:
of the date of the ins
n executed
no instrument has bee
mped paper on which
(b) in the case of a sta been
s after the stamp has
of the parties the reto, within six month
by any
spoiled:
executed
instrument has been
ed paper in which an
in the case of a stamp te of the
months after the da
s thereto, within six
by any of the partie execution
six months after the
is not dated, within
instrument. or, if it ed:
or alone execut
by whom it was first
thereof by the person
Provided that.-
of
ent reasons sent out
spo iled ins tru me nt has been for suffici
(a) when the been
six months after it has
may be made within
India, the application
ia:
received back in Ind
which
s any instrument for
able circumstance
when, from unavoid up to be
d. cannot be given
has been substitute
another instrument y be made
application ma
aforesaid period, the
cancelled within the ted
ution of the substitu
six mouth s aft er the date of exec
within
instrument.

if empowered
Allowance in CUSC rity or the Collector
e Ch ief Co ntr olling Revenue Autho
of Printed fonns 54. Th it of time,
alf may. without lim
Reven ue Authority in this beh
no longer required by the Chief Co ntr olli ng
of instruments by an
y
d for printed forms
be empontril ins ke allo wa nce for stamped papers use ,
ma ate
or other body corpor
orporated company if Ibr any sufficient
banker or by any inc y
d by the sai d banker. company or bod
suc h for ms hav e ceased to be require
rea son
corporate:
t of such
that the duty in respec
authority is satisfied
Provided that such
n duly paid.
stamped paper has bee
Allowance for used for an IIISII-U111CIII ehargeabl
son has inadvertently
misused stamps 55. (a) When any per nt b
ibed for such instrume
of a des crip tion other than that prescr
with duty, a sta mp
was necessary or ha
of greater value than
rule s ma de und er this Act, or a stamp duty: or
the chargeable with any
tly use d any sta mp for an instrument not
inadverten
dered
been inadvertently ren
en any sta mp use d for an instrument has
(b) Wh in
ving been written
such instrument ha
ele ss un de r se ction 19. owing to
us 18.
provisions of section
contravention of the
date of the
six months after the
tor ma y. on app lication made within
the Co llec f by the
r the execution thereo
if it is not dat ed, within six months atie
instrument or. e
trument if chargeabl
ed, and upon the ins
son by wh om it wa s first or alone execut the
per d allow as spoiled
per duty, cancel an
stamped with the pro
with duty, being re-
rendered useless.
stamp so misused or
d stamps, the
A ; tot for smiled or misuse
ich allowance is made
ot nusused 56. In any ease in wh
C°hect or may. give in lieu thereof.-
stump, tuns io he
Made and alueor
ie same description
(a) other stamps old
the some
uther description to
ks fit, stamps or any
requited and he thin
amount En value: or
 \irki TraTT 3ITI1WRI3T quid, 7 3111-F. 2010 87

ten paise for each

(c) at his discretion, the same value in money, deducting
rupee or fraction of a rupee.

which have not been

. 57. When any person is possessed of a stamp or stamps At ihr

spoiled or rendered unfit or useless for the purpose intended, but for which he has no stamps lint
required Or use
the value of such stamp or
immediate use. the Collector shall repay to such person
of a rupee, upon such
sta
mps in money, deducting ten paise for each rupee or portion
proving to the Collector's
person delivering up the same to be cancelled, and
satisfaction-

such person with a

(a) that such stamp or stamps were purchased by
bonafide intention to use them:

(b) that he has paid the full price thereof: and

of six months next
(e) that they were so purchased within the period
preceding the date on which they were so delivere d:

. the Collector
Provided that, where the person is a licensed vendor of stamps
actually paid by the vendor
may. if he thinks fit, make the repayment of the sum
without any such deduction as aforesaid.

CHAPTER —VI.
REFERENCE, REVISION AND APPEAL
58. (1) The power exercisable by a Collector under section 12. clause (a) of Comm' of. and

and Chapter VIII shall in all matt:me:a oil:ZINC

the first proviso to section 32. Chapter IV. Chapter V
Chief
e Authority.
cases be subject to the control of the Chief Controlling Revenu Contwiling
ns of this Act, any Ite‘ enue Aida int>
Notwithstanding *anything contained in any other provisio
the Collector under section
pergon including the Government aggrieved by an order of
Chapter-\' and Chapter
12. clause (a) of the first proviso to section 32. Chapter-IV,
order prefer an appeal
VIII may. within 60 days from the date of receipt of such
ty, who shall after giving
against such order to the Chief Controlling Revenue Authori
r the case and pass such
the parties a reasonable opportunity of being heard conside
order so passed shall be final:
order thereon as he thinks just and proper and the
disputed amount of
Provided that no application for stay of recovery of any
penalty shall be enterta ined unless the
stamp duty including interest , thereon or
t of not less than one third of
applicant has furnished satisfactory proof of the paymen
such disputed amount:

Provided further .that where the Chief Controlling Revenue Authority passes
thereon or penalty, or
an order for the stay of the recovery of any stamp duty, interest
and such order results in
for the stay of the operation of any order appealed against
or penalty, such stay order
the stay of recovery of any stamp duty. interest thereon
the appellant furnishes
shall not remain in force for more than thirty 'days unless
ed for the payment of the
adequate security to the satisfaction of the Collector concern
outstanding amount .

section 44. feels

If any Collector, acting under section 36. section 43 or
is chargeable. he may draw
doubt as to the amount of duty with which any instrument
with his own opinion thereon, for the dectsion
Lip a statement of the case, and refer it.
of the Chief Controlling Revenue Authority.
r the case and
The Authority referred to in sub-section (2) shall conside
to assess and charge the
end a copy of its decision to the Collector who shall proceed
duly (if anyl in conformity 11.1111 such decision.
d by the Chief
where any order of Collector is partially altered or quashe
S8
d7 CraTl 3RITETRIll Turd, 7 31.0, 2010
U-
wer to
tor shall have the po
Authority, the Collec
Controlling Revenue id under the said ord
er. refund the exec!
nt of sta mp du ty, penalty or interest pa
amou
nv case rec
Statement ()lease thority may state at
. (1) Th e Ch ief Co ntrolling Revenue Au to its fcn
ouer,
by noel 59 otherwise coming
Com wiling de r su b-s ec tio n (2) of section 58. or ziotice . and ref
to it un e
n opinion thereon.- if it arises in the Sta
te- to the High
Revenue A in hr y such case. with itS ow
to High Conn of the State:
not less thanintilo
shall be decided by irnee0.1
fu
(2) lEvery such case . the op tzg:sirti
htey :
I hiattilil
d in cas e of difference
ich it is referr ed. an
Co urt to wh
prevail.

Power or High statements coin

not satisfied that the htea
Com to call for If the High Court is raised thereby,
e the qu est ion s
le it to determin
liii licr particulars are sufficient to enab Co
keii lecurt ii the
i i ma y refer
Au tho rity by wh ich it was stated. to ma
as to case stated ck to the Re ven ue h add itions
the case ba that behalf suc
ion s the rei n as the Court may direct in
thereto or alterat
Procedure in any such case. 8
upon the bearing of
disposimt tic ease (1) The High Coun n containinr ha-ll decide the
y, an d sha ll de live r its judgment thereo g the grounds
reb
stated questions raised the
h de cis ion is fou nded.
on which suc
was
by which the case
sh all se nd to the Revenue Authority
(2) The Court and the
the seal of the Court
ted , a co py of su ch judgment under si gnature of the
p
sta eiving such copy, dis o
Au tho rity sha ll, on rec
d the Re ven ue se of the case
Registrar; an
judgment.
onfonnably to such
feels doubt
Statement of case oned in section 59.
er than a court menti
by other Courts to 0 ) If any Court, oth nt un de r
pect of any instrume
duty to be paid in res viso (a) to
l imb Coon as to the atMount of the cas e an d refer it. Pro
a sta tem en t of
may draw up own
section 39. the Judge ich, if he kv with his
the de cis ion of the High Court to wh Ch ief
opinion thereon. for tion 59. refer the sank
ere the
wo uld , un de r sec
Authority, he
Controlling Revenue
if it had been referred
deal with the case as Under sectio
(2) Such court shall and the sig
59 jud gm en t un de r the seal of the Coun nature of the
its
,and send a copy of an d oth er like co py
e Authority
Controlling Revenu to the Judg
egistrar to the Chief pose of the cas
sh all , on rec eiv ing such copy, dis
e, who
aking the referenc gment.
CO
nformably to such jud
Court,
when made by a
ce s ma de un de r sub-section (1),
(3) Referen trict Coun
sub de through the Dis
t Court, shall be ma
ordinate to a Distric the Court , and, when
ma ven ue Co urt , sha ll be made through
de by any subordina
te Re immediately
superior. /
Revision of nenain erc ise of its civ il or revenue juri
in the ex sdiction of
(1) When any Court d secti
&visions of
any ce ed ing un de r se ctions 125 to 128 an on 145 to
y pro
Courts regarding Criminal Court in an t no . 2 of 1974) makes
I 48 re, 19 73 , (Ac
the sufficiency of inal Procedu
of the Code of Crim not requiring a any
order
stamps ad in nt in ev ide nc e as duly stamped or as
itting any instrume to which stamp, or
ction 39, the Court
upo
en t of du ty an d a penalty under se appeals lie
n paym urt ma y. of its
ni en tion ed Co ow n
fro de by. such tirst-m motion or
. or references are ma er into consideration
on th tor . tak e suc h ord
Collec
C application of the
er such consideration is of opinion that sucha indstrument
(2) If such Co . aft urt
without the pa yment of duty n
shout mitted in evidence
d not have been ad ilu,
under section 40. or than thospee
t the pay me nt of a higher duty and penalty ty
withou e the amount of du t
it 1112. eff ect , an d de ter min
to that y Wit ich
v record a declaration in whose poss
such ea ble , an d ma y require any person es or
instrument is charg an d ma y imp ou nd the s
same,
powe n is. to produce the ,tin en
r such instrument the
du
pro ced .
 When any declaration has been recorded under sub-section (2), the Court
recording the same shall send a copy thereof to the Collector, and, where the instrument
to which it relates has been impounded or is otherwise in the possession of such Court,
shall also send him such instrument.
The Collector may thereupon, notwithstanding anything contained in the
order admitting such instrument in evidence, or in any certificate granted under section
45. or in section 46. prosecute any person for any offence against the Stamp law which
the Collector considers him to have committed in respect of such instrument:
Provided that-
no such prosecution shall be instituted where the amount (including duty
and penalty) which, according to the determination of such court, was
payable in respect or the instrument under section 39, is paid to the
Collector, unless he thinks that the offence was committed with an
intention of evading payment of the proper duty:
except for the purposes of such prosecution, no dedaration made under
this section shall affect the validity of any order admitting any instrument
in evidence, or of any certificate granted under section 45.
CHAPTER VII.
CRIMINAL OFFENCES AND PROCEDURE.
64. (1) Any person who, with the intention to evade the duty, executes or Penalty for
executing, etc.
signs otherwise than as a .witness any instrument chargeable with duty without the
instalment not
same being duly stamped shall, on conviction . for every such offence be punished duly stamped
—with rigorous imprisonment for a term which shall not be less than, one month but
which may extend to six months and with fine which may extend to five thousand
rupees: -

Provided that. when .any penalty has been paid in respect of any instrument
under section 39. section 4301 section 49. the amount of such penalty shall be allowed
in reduction of the fine (if any) subsequently imposed under this section in respect of
the same in&ument upon the person who paid such penalty.

If a share. warrant is issued without being duly stamped, the company

issuing the same and also every person who, at the time when it is isSued, is the
managing director or .secretary or other principal officer of the company, shall, on
conviction be punished with fine which may extend to five hundred rupees.
No person shall be prosecuted under sub-section (1) or sub-section (2) in
respect of an instrument which was produced in court and which was admitted after a
decision by the court that the said instrument was duly stamped or that no stamp was
required.
65. Any person who makes a declaration in a clearance. list which is false or Penalty for
making false
which he either knows or believes to be false, shall, on conviction, be punished with
declaration in
imprisonment for a term which shall not be less than one month but which may extend
Clearance List
to six months and with fine which may extend to five thousand rupees. ,
66. Any person required by section 17 to cancel an adhesive stamp. and Penalty fen- failure.
to cancel adhesive
failing to cancel such stamp in the manner prescribed by that section. shall be stamp
punishable with fine which may extend to one hundred rupees.
Penalty for
67. Any person who, with intent to defraud the Government.-
omission to
(a) execiaes any instrument in which all the facts and circumstances required comply with
provisions of
by section 33, to be set forth in such instrument are not fully and truly set
section 33
forth: or
90 ‘31-H 313:01TRu1 d. 7 3it1F. 2010

being employed or concerned in or about the preparation of any

instruments, neglects or omits fully and truly to set forth therein all such
facts and circumstances; or

does any other act calculated to deprive the Government of any duty or
penalty under this Act.

shall be punishable with imprisonment for a term which may extend to three
months or with fine which may extend to ten thousand rupees or with both.

Recovery of 68. (I) Where any person liable to pay duty under this Act is convicted of
amount oldelice an offence under Section 64 or 67. in respect of any instrument (not being an
stamp duty
instrument specified in Entry 91 of List 1 in the Seventh Schedule to the Constitution)
the Magistrate shall . in addition to any punishment Aich may be imposed for such
offence. direct recover the amount of duty and penalty, if any, due under this bill
From such person in respect of that instrument and such amount shall also be
recoverable as if it were a fine imposed by the Magistrate.

(2) Upon such recovery the Collector' shall thereupon certify by

endorsement on that instrument that proper duty or penalty. as the case may be. has
been levied in respect thereof;

Penalty for breach 69. (a) Any person appointed to sell stamps who disobeys any rule made
i1 rule relating to
under section 75; and
sale of stamps and
for (b) Any person not so appointed who sells or offers for sale any stamp (other
unauthorized sale
than a ten paise or five paise adhesive stamp),

shall be punishable with imprisonment for a term which may extend to six
months, or with fine which may extend to five hundred rupees, or with both.

Institution and 70. (1) No prosecution in respect of any offence punishable under this bill or
conduct of
provisions of the Indian Stamp Act. 1899 (Act no. 2 of 1899) hereby repealed shall be
pmsecutions
instituted • without the sanction of the Collector or such other officer. as the State

Goveminent generally, or the Collector specially, authorizes in that behalf.

The Chief Controlling Revenue Authority, or any .officer generally or
specially authorised by it in this behalf. may stay any such prosecution or compound

any such offence.

The amount of any such composition shall be recoverable in the manner

provided by section 50.

Jutisdiction of 71. No magistrate other than a Magistrate, whose powers are not less than those of a
Magistmtes
Magistrate of the second class, shall try any offence under this Act.
1
Place of trial 72. Every such offence committed in respect of any instrument may be tried in any
district in which such instrument is found, as well as in any district in which such
offence might be tried under the Code of Criminal Procedure, 1973 (Act no. 2 of 1974)

for the time being in force.

CHAPTER VIII.

SUPPLEMENTAL PROVISIONS

73. lEytty public officer or any person having in Ins custody any regn.wrs.
books, records. papers. documents or-proceedings. 'Int.: inspection whereof may tend to
secure any duty, or .o prove or lead to the discovery of any fraud or omission in
 ciTfi 1cE 3131TWFul 'l'.itd, 7 aTta, 2010
' 91.

relation to any duty, shall at all reasonable times, permit any officer whose duty it is to
see that proper duty is paid or any other person authorised in writing by the Collector
to inspect for such purpose the registers. books, papers. documents and proceedings,

and to take such notes and extracts as he may deem necessary, without fee or charge.
74. (1) Where the Collector or the 'Commissioner of Stamps. Additional Collector's power

Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant to call for

information,
Commissioner of Stamps has reason to believe that any instrument chargeable to duty
instruments or
has not been. charged at all or has been incorrectly chatted with duty leviable under records
this Act, he or any other officer authorised by them in writing in this behalf (to be
called the authorised officer) may require the person concerned who is having in his
custody or maintainine such instruments, registers, books, records, papers. maps,
documents or pi ..ceetlings. to produce before him or the authorised officer any such
instrument or an> .'titer relevant record pertaining thereto, including registers., books,
records, papers, maps. documents or proceedings.

Explanation - For the purpose of this sub-section the expression "person

concerned" includes a body of individuals, any statutory authority or association,
whether incorporated or not.

(2) If any person, on being required under sub-section (1) by the Collector or
the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy
Commissioner of Stamps or Assistant Commissioner of Stamps or the authorised
- officer, willfully fails to produce the required instrument or other record as aforesaid
without any sufficient cause. the Collector or the Commissioner of Stamps. Additional
Commissioner of Stamps, Deputy CoMmissioner of Stamps Or Assistant
Commissioner of Stamps may direct such person to pay an amount, by way of penalty,
a sum not exceeding rupees five thousand:

. . Provided that no such order under this sub-section shall be passed by the
Collector or the Commissioner of Stamps, Additional Commissioner of Stamps,
Deputy Commissioner of Stamps or Assistant Commissioner of Stamps unless MK
person. on whom such penalty is proposed to be imposed is given a reasonable
opportunity of being .heald in thd matter"' ••

.Provided further that the order passed under this sub-section shall
be subject to an appeal to the Chief Controlling Revenue Authority within a
period of thirfy days or, within such extended time as may be allowed in that regard.
who shall, after giving the appellant a reasonable opportunity of being heard, pass such
order thereon as he thinks just and proper and the order so passed shall be final.
75. The State Government, May by notification published in the Gazette to.inake

make rules for regulating- rules it ating to

sale of stamps
the supply and sale of stamps. c-stamp. stamp by franking machine,
by use of internet or any other machine and stamped papers:
the persons by whom alone such sale is to be conducted: and
the duties and remuneration of and the fees chargeable from such
person:

Provided that such rules shall not restrict the sale of ten paise or five poise
adhesive stamps.

76. The State Government may by notification published in the Gazette make ill make
rules genemlly to
rules to carry out generally the purposes of this Act including rules for launching can): Out AO
amnesty scheme, and may by such rules, prescribe the fines, which shall in no ease
exceed five hundred rupees, to be incurred on breach thereof
Del egat Ion ol , delegate-
77. The State Government may, by notification in the Gazette
ecnam ratwers
of section 2. sub-
all or any of the powers conferred on it by clause (v)
section 75 to the
section (3) of section 38, sub-section (I) of section 70,
Chief Controlling Revenue Authority.; and

lling Revenue
all or any of the powers conferred on the Chief Contro
sub-section (2) of
Authority by section 12. sub-section (1) of section 58.
e authority or any
section 70 and section 74 to such subordinate revenu
below the rank of
officer of the Stamp and Registration Department not
d in the notification
Deputy Commissioner of Stamps. as may be specifie

Saving as to wen- 7, nothing in this

n:es 78. Except the provisions as to copies contained in section
chargeable under any enactment for
bill contained shall be deemed to affect the duties
the time being in force relating to court-fees.
Saving as in s thereof shall be
79. All stamps in denominations of annas four or multiple
ccnain stamps
or. as the ease inay be, multiples
deemed to be stamps of the value of twenty-five paise
of this bill.
thereof and shall, accordingly. be valid for all the purpose
Application of in so far as it relates . to
80. The Indian Stamp Act. 1899 (Act no.2 of 1899)
Indian Stamp Act
III of the Sevent h Schedule of the
I Ii99 the subject matter relateable to Entry 44 of List
Entry 91 of List I of the said
Constitution in respect of documents specified in
in this bill or any law for the time
Schedule, shall notwithstanding anything contained
.
being in force, extend to the whole State of Uttar Pradesh
Savings and as adapted in the
81. (I) Thc Indian Stamp Act. 1899 (Act no.2 of 1899)
Repeal
documents specified in Entry 91
State of Uttar Pradesh. except in so far as it relates to
of India. is hereby repealed and
of List I in the Seventh Schedule to the Con'stiffition
Act. 1904 (UP Act no. I of 1904 ).
the provisions of the Uttar Pradesh General Clauses
shall apply to such repeal:

Provided that the repeal hereby shall not affect,-

ed, accrued or '
any right, title, obligation or liability already acquir
incurred or anything done or suffered:

such right, title,

any legal proceedings or remedy in respect of any
obligation or liability:

d and any such

under the provisions of the enactments hereby repeale
proceeding may be instituted. continued and disposed of and any such remedy may be
enforced as if this Act had not been passed.

or fonn made or issued

(2) Any appointment, notification, notice, order. rule
deemed to have been. made or
under any of the enactments hereby repealed shall be
appointments. notifications.
issued under the provisions of this bill, in so far as Such
provisions of this bill and shall
notice, order, rule or form is not inconsistent with the
by an appointment, notification.
continue in force, unless and until it is superseded
notice, order, rule or form made or issued under this Act.
d
(3) All stamps in denomination of annas of four or multiples thereof shall be deeme
or as the case may be multiples
to be stamps of the %aitte of twenty-five naya poise
thereof and valid accordingly.
 iratzt 3.711WRut 7rraZ. 7 &lid 2010 93

SCHEDULE
'See section 3 and section 80]
STAMP:DUTY ON INSTRUMENTS UNDER
THE urrAR PRADESH STAMP.ACT, 2008,

Description of instrument Proper stamp duty .

rt. ACKNOWLEDGEMENT, of debt exceeding one thousand Ten rupees

rupees .in amount or value, written or signed by. or on behalf of. , •
debtor in order to supply evidence of such debt in any book
(other than a banker's pass-book). or on a separate piece of paper
when such book or paper is left in. the creditors possession:
.
any
-.Provided that such acknowledgement does not contain
- promise to pay the debt or any stipulation to pay interest or to
„deliver any gobds or other property.

.2. ADMINISTRATION BOND; including a bond given under The same duty as, Bond (No.14),
section 291, 375 and 376 of the Indian Succession Act. 1925 subject to a maximum of two
(Act no.39 of 1925) or section 6 of the Government Savings hundred rupees'
Banks Act. 1873 (Act no. .5 Of 1873)

ADOPTION-DEED, that is to say,, any instrument (other than One hundred rupees.
a Will) recording an adoption -or conferring or purporting to
confer an authority to adopt.

.ADI;OCATE. See ENTRY AS ANADVOCATE (No. 17) •

AFFIDAVIT, including an affirmation or declaration in the Ten rupee.
case of persons by law allowed, affirming or declaring instead of
- swearing.

Exemptions '

'Affidavit or declaration in writing when made —

(a) as a condition of enrolment under the Indian Army Act, 1950,

- (Actno46 of 1950) the Indian 'Air Force Act. 1950 (Act no. 4.5
. of 1950) or the Navy Act. 1957 (Act no.62 of 1957). or •

(b), for the sole purpose of enabling any persons to receive any
pension. or charitable allowance: •

5. AGREEMENT OR , ITS RECORDS OR

MEMORANDUM OF AN AGREEMENT.

if relating to the sale of a bill of exchange; One rupee for every rupees 10,000 or
part thereof

if relating to the purchase or sale of a government security. Fifty paise for every rupees 1.00:000
or part thereof of the value of the
security at the time of itt purchase or
sale, as the case maybe.

if relating to the purchase or sale of shares, scrips, stocks,

bonds, debentures, debenture stocks, or any other marketable
security of a like nature in or of any incorporated company or
other body corporate -

when such agreement or memorandum of an agreement is One rupee for every 'rupees 10.000 or
With or through a member or between members of Stock part thereof of the value of the
Exchange recognized under the Securities Contracts security .at the time of its purchase or
Otegulatimi ) Act. 1956 (XLI1 of 1956) sale, as the case may be,
 94 Iftir 313:11T-TRui quid, 7 341F. 2010

Description of instrument Proper stamp duty

(ii) in any other case; One rupee for every rupees 10,00U o
part thereof of the value of the
security at the time of its purchase or
sale, as the case may be.

(d)

if relating to the purchase or sale of cotton. one rupee for every rupees ten
thousand or part thereof of the value
of cotton.

if relating to the purchase or sale of bullion or spices: one rupee for every rupees ten
thousand or part thereof of the value
of silver or gold or sovereigns or
spices , as the case may be,

if relating to the purchase or sale of oilseeds; one rupee for. every 10.000 or pan
thereof of the value of yam of any
kind, non-mineral oils or spieces of
any kind, as the case may be.

if relating to the purchase or sale of yarn of any kind, non- one rupee for every rupee: 10.000 or
mineral oils or spices of any kind; part thereof of the value of yarn of
any kind, non- mineral oils or spices
of any kind, as the case may be.

Explanation.

Any duty paid under Article 22. 44 or 52, as the case may be,
shall be adjusted against the duty chargeable under clauses •(b),
(c) (d) (l). (ii). (iii) and (iv).

(e) if relating to the sale of an immovable property where Twenty rupees for every tine
possession is not admitted to have been delivered, nor is weed thousand rupees or part there of. in
to be delivered without executing the conveyance the amount of consideration as set
forth in the instrument.
Provided that when Conveyance in pursuance of such
agreement is executed within three years from the date of
execution of the said agreement. the duty paid under this clause.
in excess of the duty paYable under clause (c) shall be adjusted
- towards the total duty payable on thy conveyance.

Provided further that if the said agreement is revoked within

a period of three years from the date of execution of such
agreement. the stamp duty paid on such agreement shall be
refunded after deduction of ten percent of the amount of stamp
duty paid on such agreement. subject to miniinum deduction of
rupees one hundred.

(0 if relating to the construction of a building on a land by a Rupees twenty for every rupees one
person other than the owner or lessee of such land and having a thousand or part thereof on the
stipulation that after coirtruction. such building shall be held amount of consideration, as set forth
jointly or severally by that other person and the owner or lessee. in the agreement or the market value
as the case may be. of such land. or that it shall be sold jointly or of the immovable property which is
severally by them or that a pan of it shall be held jointly or the subject of such agreement which
st*erally by them and the remaining. part thereof shall be sold ever is greater.
jointly or severally by them.
 ‘.31-N IthT 313TITTRui -quid. 7 31.1,. 2010 95

Description of instrument Proper stamp duty

Explanation.

For the purposes of this clause:

TO The eXpression "land" shall include things attached to the

earth, or Permanently fastened to anything attached to the earth.

(?) The expression "Lessee" shall mean a holder of a .lease in

perpetuity or for a period of thirty years or more.

(3) 'the expression "building" shall mean a building having

more than one "apartment" and: or more than one "commercial
unit" where the expression -apartment" means a part of any
property. intended or independent use . including.one or more
rooms or enclosed spaces located on one or more floors or any
pan or parts, thereof a building. intended to be used for
residential purpose and with a direct exit to a public street, road
or highway or to a common area leading to such street, road or
highway. which, together with its undivided interest in the
common areas and facilities. forms an independent residential.
unit: and the expression "commercial unit" means any separate
identifiable property, including enclosed spaces located in the
buildine or commercial complex, on one or more floors or any
part or pads 'thereof to be used for the purpose of practicing
any profession . or for carrying on any commercial activity.
oecupation. trade or business or for any other related use and
with a direct exit to .a public street, road or highway or to a
common area leading to such street. road or highway which,
together with its undivided interest in the common areas and
facilities. forms an independent commercial unit. and includes
any eodown. in the building in which such 'unit is located for use
by the owner of such unit for keeping good.

If relating. to.- Two rupees for every rupees 1.000 or

part thereof on the amount at:treed. in
(i): Any advertisement on mass media, made for promotion of
the contract..
any product: or programme or event with.an intention to make
profits or business out of it.

conferring exclusive rights or telecasting, broadcasting, or Two rupees for every rupees 1.000 or
exhibition of an event or a film. • part thereof on the amount agreed in
the contract.

specific performance by any person or a group of persons Two rupees for every rupees 1.009 or.
where the value of contract iixcecids rupees I. 00.000. part thereof on the amount agreed in
the contract.

creation Of *any obligation, right or interest and having Two rupees for every rupees I. 000
monetary value, but not covered under this Article, or part thereof on, the - amount agreed •
in the contract.

Assignment of copy right under the Copyright Act, 1957 (Act T.w6 rupees for every rupees 1,000 or
no.14 of 1957). part thereof on the amount agreed in
the contract of value signed for such
assignment •

(h) a- not °them:Ise provided for. One hundred rupees.

96 Str:41 r÷litI17111 TrilZ, 7 34OR. 2010

Description of instrument Proper stamp duty

Exemption

Agreement or memorandum of agreement made in the form of

tender to the Central Government for, or relating to any loan:

6. AcRum ENT RELATING TO DEPOSIT OF TITLE-

DEEDS, PAWN, HYPOTHECATION OR PLEDGE. that is
to say, any instrument evidencing an agreement relating to -

the deposit of title-deeds, or instruments, constituting or

being evidence of the title to any property whatever (other than a
marketable security); or.

the pawn. hypothecation or pledge of movable property.

where such deposit. pawn hypothecation or pledge has been

made t”,„ way of security for the repayment

of money advanced or to be advanced by way

of loan or an existing or future debt

if such loan or debt is repayable on demand or more than
three months from the date of the

instrument evidencing the agreement:

Cor every rupees one thousand or part thereof of the amount of five rupees. subject to a maximum of
loan or debt. • rupees ten thousand

Explanation-

For the purposes of clause (I) of this Article, any letter, note or
memorandum, record or writing; relating to the deposit of title
deeds. whether written or made before. or at the time of, or after,
the deposit of title deeds is effected, and whether it is in respect
of the first loan or any subsequent loan, such loan, such letter,
note, memorandum, record or writing shall, in the absence of any
separate agreement relating to deposit of title deeds, be deemed
to be an instrument evidencing an agreement relating to the
deposit of title deeds.

if such loan or debt is repayable not more than three months Half the duty payable on a loan or
from the date of such instrument. ' debt under.clause (a) for the amount
secured.

Exemption

Instrument of pawn hypothecation or pledge of agriculture

produce. if unattested.

7. APPOt N•rm ENT IN EXECUTION OF A POWER,

whether of trustees or of property,, movable or

immovable, where made by any writing not being a will-

(a) where the value of the property does not exceed rupees one Fifty rupees.
thousand.

WI in any other case One hundred rupees

 ccj.14VI alintfiRal TIZTe., 7 31r,t1. 2010 97

Description of instrument Proper stamp duty

8. AP PRA ISEM ENT OR VALUATION made

otherwise than under.an order of the Court in the course of a suit

kl•hure the amount does not exceed Rs. 1.000. The same duty as a Bond (No. 14)
for such amount

in any other case. The same duty as a Bond (No. 14)

for rupees one thousand.

Exemptions

Appraisement or valuation made for the information

of one
party only. and not being in any manner, obligatory
between
parties. either by agreement or operation of law.

Appraisement of crops for the purpose of

ascertaining the amount to be Oven to a landlord as

rent.
APPRENTicEsinv DEED. including'every writing
relating Twenty rupees.
to the service or tuition of any apprentice. clerk
or servant.
placed with any master to learn any profession.
trade or
employment, not being ARTICLES OF

CLERKSHIP (No. 11)

Exemption

Instruments of apprenticeship executed by a magistrate

under the
Apprentices Act, 1850 (Act no.I9 of 1850), or by which
a person
is apprenticed by or at the charge of any public charity
.
ARTICLES OF ASSOCIATION OF A COMPANY. Five hundred rupees.

Exemption

Articles of any Association not formed for profit and

registered
under section 26 of the Indian Companies Act. 1913
(Act no.7 of
1913).

See also*MEMORANDUM OF ASSOCIATION OF

A COMPANY .
(No. 40).

ARTICLES OF CLERKSHIP or contract where

by any Four hundred rupees.
person first becomes bound to serve as a clerk in order
to secure
his admission as an attorney in any High Court.

ASSIGNMENT- See CONVEYANCE (No. 24), TRANS

FER No.
601, and TRANSFER OF LEASE (No. 61), as the case
may be.:
AlTORNEY- See ENTRY AS AN ATTORNEY (No.
17)• and
POWER-OF-ATTORNEY (Nu. 48). AUTHORITY
TO ADOPT-
See ADOPTION DEED (No. 3).

AWARD.- that ts to say. any decision in

writing by an arbitrator or umpire. not being an award

directing a
Partition. on a reference made otherwise than by an
order of the
Cour, in the course of a suit-
 . !ort., s:amp cim
Ti M`t;
kcieme Th-e-a:rni;t44-;;:a;
i a)
Prt-1 The ..10.m-Z-43.—al a bond (N7:
,atteS ai 4C1-4044 1/14 akwayed &El. hat excrstp
4 4,Pbb 6terk.CVniflurt
th) ii.- excL.L.,js Ks. 160o. t evn, loth) cp, peni Ten :auprey .
thereof

4j.c voapd
(e) "llCletIi' St1hjk4m ttjuolion The -Ranrady at a bon,' ;:•.,
d.
rtirces mil: thousan
w1 i1 P1 i011
Award unde tic UP Munty*tbdiet Act 1916. 'Act no a
r %ct
i916) section 224(1) oards Act. 1922 (A
the 1..;.1' nts.rici I3
2
no. 10 01 19 2 i , <ecnon 191
a bank
deed executed by
BA NK GU AR ANTEE. Guarantee a co ntr ac t or the due
13 e pe rformance of
secu re the du
as a surety to ity. -
discharge of a liabil

reof
an d rupees or part the to a maximum 01
for every one thous five rupees subject
.
ten thousand rupees
p
le I of the Indian Stam
of El:change- See No 13 Schedu
Bi.llM
.4m 99
p
of;/,e hzdion Slum
Se ,• A.". 14 Scheduh•
BILL OF LADING
.1o. INKS:hedul.,
e
t being a debentur
ND (u s de fin ed by ‘cetion 2(iii)I no
14. BO l 99), and not
(No. 27 of Schedu e or ti; Indian Stamp Act. 18
or by this
being otherwise pr
ovid ed Act, or by the Court-fces
of 1 X7 i 1 -
Act, 1870 (Act no.7
ceed Rs. 100:
am ou nt. or va lue ccured does not ex !bur rupees
where the
exceed its. 1000
s.100 and does not forty rupees
where it exceeds I2

eof in excess of
tional Rs . 1000 or pan ther forty rupees
and for every addi
Rs.1.000.
ION BOND WO 2)
See ADMINISTRAT
7).
MS BOND (A(0.2
-0 M RY BO ND tAy. 15), CUSTO BO ND (N O.
8077 ONDENT M
ND (AV. 33) RESP
INDEMNITY BO BOND (Na 55).
. 54), SECURITY
Exemption.
e purpose of
ec ut ed by any person for th
Bond. whe n ex ed front private
ei ng th at th e lo cal income deriv
guarante charitable dispensary or hospital or any otherr
subscriptions to a pe
n a specified sum
of pu blic uti lity shall not be less tha
ct
subjeem
mens .
nd (
me duty as a Bo
to sa y, an y instrument The sa ua l to th e amount or
TT O M IZ Y BO ND. that is
ws m on ey on th e for a sum eq
IS. BO ship borro cured
ter of a seagoing to preserve the ship or value se
whereby the mas to en able hi m .
cuecrit y of theya ip.
shge
seos ute he r vo
pr
e.s.
16. C (in cluding any isOne hundred rupe
In str um en t of ed
ANCELLA TION - ument. previously execut
instr
instrum ent by which any
ell ed ). if ise provided for.
ca nc ted and not otherw
 :7(17 V,t2I 3131rtTh.731 Iut 99

Description of instrument Pr() net' Ni it If; dtttv

see dm, t.t,*0 53). RE! 'Lk 710.1\' OF 51f177,EMEA7
(.\'0 5611". 7‘.RIW7)ER 01: LE.ISE (NO. 59;. RI:ADC:4770.V
OF IRIS? (VO 13 )

CERT! HCATE OF ENROLMENT UNDER SECTION hundred ruret5.

22 OF TI1E AIWOATES ACT. 1961. (Act no. 25 ot
1961 iissuce fly the State Bar ( ouncil of Uttar Pradesh,

acwrivicATE OF PRACTICE AS NOTARY under Two hundred rupees

sub-section (I, of section 5 of the Notaries Act, 1952. (Act no.53
of 1932) or endorsement of renewal of such certilicate under
sub-section CI of the said section.

CERTIFICATE OF SALE (in respect of each property put The same duty tt,t, a Ci,n‘ eyanee (No.
up as a separate lot and sold) granted to the purchaser of any 24 clause (at) for a consideration
property sold by public auction by a Court. by an officer. equal to the amount :,1 ihe purchase
authority or body empowered under any law. for the time being money only.
in force, to sell such property by public auction and to grant such
certificate.

CERTIFICATE OR OTHER DOCUMENT, evidencing One rupee.

the right or title of the holder thereof, or any other person. either
to any shares, scrip or stock in or of any incorporated company
or other body corporate. or to become proprietor of shares, scrip
or stock in or of any such company or body.

Sce also LETTER OF ALLOTMENT OF SHARES WO. 37)

CHARTER-PARTy. that is to_say. any instrument (except Ten rupee.

an agreement for the hire of a tug-steamer) whereby a vessel or
some specified principal part thereof is let for the specified
purposes of the charterer, whether it includes a penalty clause or
not.

Article 22. (1) Clearance List relating to the transactions for the The sum of duties payable under
purchase or sale of Government securities submitted to the clause (h) of Article 5 or Article 44
clearing house of a stock exchange. (g). as the case may be. in respect of
each of the entries in such list on the
value of the securities calculated at
the making up price or the contract
price, as the case may be.
•
Clearance List relating to the transactions for the purchase The sum of duties payable under
or sale of a share, scrip, stock, bond, debenture, debenture-stock Article 5 (c) (i) Or 44 (0. as the case
or other marketable security of a like nature in or of an may be. in respect Of each of the
incorporated company or other body corporate, submitted to the entries in such list on the value of the
clearing house of a stock exchange whether recognized or not securities calculated at the making up
recognized under the Securities Contract (Regulation) Act. 1956 price or the contract.price. as the case
(Act no. 42 of 1956). may be.

Clearance List relating to the transactions for the purchase The sum of duties payable under
or sale of Cotton submitted to the cotton association Article 5(d) (i) or 44 (a). as the case
may be. in respect of each of the
entries in such list on the value
23. COMPOSITION-DEED. that is, to say. any instrument Fifty rupees.
executed by a debtor whereby he conveys his property for the
IOU ‘
:tik 311IErfRui 1t31. 7 310Ri1. 2010

INiscription of instrument Proper stamp duty

benefit of his creditors, or whereby payment of a composition or

dividend on their debts is secured to the creditors, or whereby
provision is made 1.or the continuance of the debtor's business,
under the supervision of inspectors or under letters or license. for
the benefit of his eredito N.

24. CONVEYANCE as defined lw section 2(viii)I not being

IRANSFER charged or exempted under No. 60. -

if relating to immovable property where the amount or value

of the consideration lbr such

Conveyance as set forth therein or the market value of the forty rupees
immovable property which is the subject of such Conveyance,
whichever is greater. does not exceed Rs.500.

Where it exceeds Rs. 500 but does not exceed Rs. 1000. eighty rupees

and for every Rs. 1000 or part thereof in excess of 12s.1.000. eighty rupees

Provided that. if an immovable property is sold by

Government or a Local Body (constituted under the Uttar
Pradesh Municipalities Act, 1916 (UP. Act no.2 of 1916) or the
Uttar Pradesh Nagar Palika Adhiniyam, 1959 (U.P.Act no. 2 of
1959) or by a Development Authority constituted under the
Uttar Pradesh Urban Planning and Development Act, 1973.
(President Act no.11 of 1973 as amended and re-enacted by U.
P. Act no.30 of 1974). an Industrial Development Authority
constituted under the Uttar Pradesh Industrial Area Development
Act. 1976 (U. P. Act no.6 of 1976). the Uttar Pradesh Awas
Evain Vikas Parishad established under the Uttar Pradesh Awas
Evam Vikas Parishad Adhiniyam. 1965 (UP. Act no. I of 1966)
and the Uttar Pradesh State Industrial Development Corporation
registered under the Companies Act. 1956. ( Act no.! of 1956)
on the basis of the pre-determined. price, then the value
determined by such bodies, shall be the market value of the
subject matter of the property.

Explanation. For the purposes of this proviso the "pre-

determined price- includes the interest and/ or penalty. if any.
relating to the transferred property levied by the above
mentioned authorities on the allottee.

If relating to immovable property-

by a co-operative housing society registered or deemed to be The same duty as on Conveyance

registered under any law relating to co-operative societies for (No.24 clause (a)) on one half of the
consideration or the market value of
the time being in force. in favour or its members:
such property. whichever is higher.

II' relating to transfer of share in immovable property or an The same duty as on Conveyance
existing member of a. co-operative housing society in thvour of (No.24 clause (a)) on the
an incoming person by the co-operative housing society by consideration or the market value of
means of issuance of new :hare certificates or when such such property, whichever is higher.

transfer is allected endorsement on the share certificate of the

existing member in laN (air of the nu:culling person..
 \i-ci,Z 14a Y1 313:11tIMIT TThT 7 3itta, 2010 101 '

Description of instrument Proper st a nip duty

Provided that in case stamp duty has already been paid on

'wall transfer of shares as provided in the above clause (c) and
when conveyance in pursuance of such transfer of shares' is
su bsequently executed, the duty on such conveyance shall be one
hundred rupees.

Exemption

Instrument of Conveyance executed in favour of a co-operative

cic iely..not being a co-operative housing society, registered or
deemed to be registered under any law relating to co-operative
societies for the time being in force.

id) if relating to movable property: •

where the amount or value of the consideration of such twenty rupees
Conveyance as set forth therein does not exceed rupees one
thousand, •

and for every rupees one thousand or part thereof in-excess of twenty rupees
rupees one thousand.

(e) (i) if relating to the order•of High Court in respect of the. Ten percent of-
amalgamation or reconstruction of companies under section 1,94
the aggregate of the market value
of the Companies Act, 1956 (Act no.1 of 1956) or under the
of the Shares issued or allotted in
order of the Reserve Bank of India under. section 44-A of the
exchange or . otherwise and the
Banking Regulation Act, 1949 (Act no. 10. of 1949). or
amount, of the consideration paid for
such amalgamation, or

(ii) whereby an incorporated company or body corporate the market value of the shares
transfers its property in the form of controlling interest by transferred to the transferee in the
transfer of equity shares to another incorporated company or . form of controlling interest;
body corporate or a- personor a group of persons,

Provided that the amount of duty -

chargeable under this clause shall not
exceed, - -

an amount equal to. five

percent of the market value of the
immovable property located within
the territory of :Uttar Pradesh of the
transferor company, or

an amount equal to 0.70

percent of the aggregate .of the
market value of the shares issued or
allotted in exchange or otherwise
and the amount of consideration
paid for such amalgamation
whichever is higher among (i) or
(ii).

Provided further that in case of

reconstruction or de-merger, the duty
chareeable.shall not exceed-

(U an amount equa; to five

percent of the market value of the
'HP ‘7.rtR clt"31 3RiTeMuF 1174-17-1. 7 alea. 2010

nem:J.41nm; instrumeii: proper sta,:p

immovable property lciedt..

the State of Uttar Pradesh
transferred by the de-merging ,
company to the resulting company, '
or

(ii) an amount equal to 0.70 perdent

of the aggregate of the market value
of the shares issued or allotted to /he. '
resulting company and the amount or
consideration paid for such de.
merger. vli ic hex er is higher.

Exemption

Assignment of copyright in musical works by resident of, or first

published in India.

Explanation-I

For the Purposes of this Article, in the case of an agreement

to sell an immovable property. ‘vhere possession is delivered
before the execution or at the time of execution or is agreed to be
delivered without executing the conveyance. the agreement shall
be deemed to be a conveyance and stamp thereon shall he
payable accordingly:

Provided that the provisions of section 52 shall. mutatis

mutandis. apply to such agreement:

Provided further that in case stamp duty has already been paid
on agreement. to sell with possession and when conveyance in
pursuance of such agreement is subsequently executed within a
period of three years from the date of execUTIO11 of such
agreement. the duty on such conveyance shall be one hundred
rupees: and if•Conveyanee in pursuance of such agreement with
possession is subsequently executed after period of three years
front the date of execution of such agreement: the stamp duty
paid under this clause in excess of the duty payable under clause.
(e) of this Article shall be adjusted towards the total duty payable
on the con % eyance.

Explanation 2.

(I) For the puiposes of clause (e). the market aloe of shares.-

(a) in relation to the transferee company. whose shares are listed

and quoted for trading cm a stock exchange. means the market
value of shares as on the appointed day mentioned in the scheme
of amalgamation' or when appointed day i not so Used, the date
,if order of the High Court: and

(I)) in relation to the t...insleree eompan> %Otos!: shares are not

Ilstedi or listed but not quoted for trading on a stock exchange.

means the market value of the shares issued or allotted with

reference to the market value of the shares of the transferor
company or as determined by the Collector after. giving the
transferee company an opportunity of beim! heard.
 A.3c1, &TI 3R-11ZITZul ritsit', 7 31Ua. 2010 103

Description of instrument Proper stamp duty

•
(ii) For the purposes of clause (e). the number: of shares issued or
. allotted in exchange or otherwise shall mean, the number of
'shares of the transferor company accounted as per exchange ratio
as on appointed date.'

CO-PARTNERSHIP DEED. See Partnership (7V0. 47).

25. COPY OR EXTRACT certified to be a true copy or extract,

by or by order of any public officer and not chargeable under the
law for the time being in force relating to court fees -

(i) if the original was not chargeable with duty or if the duty with Ten rupee.
which it was chargeable does not exceed ten rupee;

(ii) in any other case not falling within the provisions of section Ten rupee

Exemptions

Copy -of any paper which a public officer is expressly •

required by law to make or to furnish for record in any public
office or for any public purpose.

Copy of. or extract from any register relating, to births,

baptisms, namings, dedications, marriages, divorces, deaths or
burials.

COUNTERPART OR DUPLICATE of any instrument

chargeable with duty and in 'respect of which the Proper duty has
been paid. -

(a). if the duty with which the original instrument is chargeable. The same duty as is payable on the
does not exceed -fifty rupees;

(b) in any other case not falling within the -provisions of Fifty rupees. .
section 7.

Exemption

Counterpart of any lease granted to a cultivator when such lease'

is exempted from duty.

CUSTOMS-BOND - Subject to. a maximum of one

hundred fifty rupees. the same duty
as on a Bond (No. 14.).

DELIVERY-ORDER IN nEspEcr OF GOODS, that is Ten rupees.

to say, any instrument entitling any person therein named. or 'his
assigns or the holder. thereof. to the delivery of any goods lying
in any dock .or port, or in any warehouse in which goods are
stored or deposited on rent or hire. or upon any whari such
instrument being signed by or on behalf of the owner of such
goods. upon the sale or transfer of the property therein, when
such goods exceed in value one thousand rupees..

DEPOSIT OF .TITLE-DEEDS. See AGREEMENT RELATING

TO DEPOSIT 01 TITLE-DEEDS HYPOTHECATION. .PAwy
OR PLEDGE (No. 6).

DISSOLUTION OF PAliTNERSIIIP. See

PARTNERSHIP (No: 47)...

104 SI1T arnatVut rut . 7 34 . 2010

1)escription of instrument Proper stamp duty

29. DIVORCE — Instrument of. that is to say. any instrument by One hundred rupee.
which any person effects the dissolution of his marriage.

DOWER-Instrument of. See SETTLEMENT. (No. 56).

DUPLICATE. See COUNTERPART (No. 26).

30. EXCHANGE OF PROPERTY- Instrument of exchange of The same duty as a Conveyance (No.
property including declaration or record of oral exchange of 24 clause (a)) for a consideration
property or any decree or final order of any civil or revenue equal to the market value of the
court, property of greatest value.

Provided that where stamp duty

has already been paid oti the decree
or order of the Court and
subsequently an instrument of
exchange of property is executed in
pursuance of such decree or order,
the stamp duty. if any. already paid
or recovered on such decree or order
shall be adjusted towards the total
duty leviable on such instrument.

EXTRACT. See COPY "No. 25).

31. FURTHER CHARGE- Instrument of, that is to say, any
instrument imposing a further 'charge on mortgaged property -

(a) when the original mortgage is one of the description referred The same duty as a. Conveyance (No.
to in clause (a) of Article No. 41 (that is. with possession): 24 clause (a)) for a consideration
equal to the amount of the further
charge secured by such instrument.

(b) when such mortgage is one of the description referred to in

clause (b) of Article No. 41 (that is, without possession).

if at the time of execution of the instrument of further charge The same duty as a Conveyance (No.
possession of the property is given, or agreed to he given under 24 'clause (a)) for a consideration
such instrument; equal to the total amount of the
charge (including the original
mortgage and any further charge
already made) less the duty already
paid on such original mortgage and
further charge.

if possession is not so given. The same duty as a Bond (No. 14)

for the amount of the further charge
secured by such instrument.

GIFT- Instrument of. not being a SETFLEMENT (No.56) or The same duty as•a Conveyance (No.
WILL OR TRANSFER (No. 60). 24 clause (a)) for a consideration
equal to the value of the property.

HIRING AGREEMENTS or agreement for service See

AGREEMENT (No. 5).
INDEM NITY-BOND The same duty as a Security Bond
not being a mortgage deed (No. 55)
for the same amount.
 -;3Tri Lrel 34dR117.°1 -• trrt.1,7 31fra. 2010

!.t.-: . t .c(i:: of ':.!,; .:.t..•.: : ?rf.Jprr .f.:;•t?

. —__________—__ —________—_—_ ____.
i !"). LI , ,
pECCTORSH/P-p.)117t!) Solt CO 14 Pa, 4 :11.01`; ,,hdf I;
iv
See POLICY OF INSURANCE (No.47 of SOU/Chile
. Th Sbi • 4
p4 thi,. Indian Stomp Act. I6.99).

iNsTRom ENT cm:reefing a purely clerical error in an One hundred rupees

antent chargeable with duty and in respect of which the
pniper,duty has been paid. .
.
LEASE. including an under-lease or sub- lease and any
'0o-cement to let or sub-let or any renewal of lease -

. to mien by i:uch'Icase.the rent is fixed and no-premium is paid

or delivered -
•
.0) where the lease purports io be for a tent not exceeding three' two percent of the whole amount
payable or. deliverable under such
y.cars:.
lease.

(U) where the lease purports to be for a term exceeding three two percent of a consideration equal
to three times the amount or value of
..y.ears but not exCeeding five years;
the average annual rent reserved.

where the. lease 'purports. to be for a tent exceeding five two percent of a consideration equal
years but nolexceedinu ten years: to five times the amount or value of
the average annual rent reserved.

where the lease purports to be for a tent exceeding ten years two percent of a consideraticin equal
hut not exceeding twenty years to ten times the amount or value of
the average annual ient reserved.

where the lease purports to be for a term exceeding twenty two percent of a consideration equal
_years but not tixceeding thirtY years or does not purport to be for to twenty times the amount or value
any definite term; of the average annual rent reserved.

.(vi) where the lease purports to be •far a term exceeding thirty The same duty as a Conveyance (No.
. years Or in perpetuity: 24 clause (a)) for a consideration
equal to the market value of the
property which is the subject of the
lease.

(b) where the lease is granted for a fine or premium or for money
advanced and where no rent is reserved;

where the lease purports to be for a tenti not exceeding thirty The same duty as a.Conveyance (No.
years or does not purport to be for any definite term: 24 , clause (a)) for a consideration
equal to the amount or value of such
fine or premium or advance as set
forth in the lease.

where the lease purports in be for a term exceeding thirty The same duty as a Conveyance (No.
years, or in perpetuity. 24 clause (a)) for a consideration
equal to the market value of the
property which is the subject of the
lease.

(c) where the lease is granted for a fine or premium or for money.
advanced in addition-to rent reserved.
 I 00 3fl1Msfel 7101, 7 atha. 2010

i;.. •il 1:.-

(i) where the ;ease purport,: to be or a term not exceeding thirty The same duty as a. Conveyziacir(No.
years or does not puhaort to he for any definite term: 24 clause (a) for a consideration
equal to the amount or value Of such
line or premium or , advance as set
forth iri the lease, in addition to the
duty ]vhich would het: been payable
on such lease if no line or premium
or advance had been Paid or
delivered:

Provided that :a ease When an

agreement to lease is stamped with
the ad l'alOrelll sunup required for
lease, and a lease in nUlsuance of
such agreement subsequently
executed, the duty on such lease shall
not exceed fifty rupees.

(0) where the lease purports to be for a term exceedin thirty The same duty as a Conveyance (No.:
years, or in perpetuity. 24 clause (a)) 'Or a consideration
equal to the market value of the
property which is the subject of the
lease.

Id) where the rent is not specilied and the lease is granted on the As in clause (a) on the amount of rent
basis of sharing or profit or percentage' in turnover or otherwise so arrived
kir a period not more than thirty years. the rent shall be assumed
to be equal in the rent as calculated on the hams of such
percentage or the rent as fixed by the Collector under Uttar
Pradesh Stanm (Valuation of Picini:fly) Rd:* 90'i a:; amended
Iron] time to tune - ivhiehever is hiener,

ci where the lease is granted for premium and. or rent on the On the sum of duty arrived under
basis of sharing of profit, or on percentage in turnover, or clause Id) and clause titi. lb) or (c),
otherwise for a period not more than thirty years in addition to as the case may be.
premium and/ or rent.

Pro] idecl that the minimum duty payable on any lease shall be
one hundred rupees.

Provided further that. 'fan immovable property is given on lease

ti IsioNernment or a Loco! 3cd ons:n(0.2d under the Uttar
Pradesh Act. !916 tl.'.I' Act no. 2 ()I 19161 or the
imarlr.deJ Naar Paiika tLI.P.Act no, 2 or
19C9) or bva Lic elopmuil cm:stIluled tinder tht•
'ade•11 Urban Plonnuti and Development Act. I 972,
.a.et ic. i1 dinorietcd and re-enacted iv.
P. .Aet no.30 of 197- an i'xi.elopmerit
constituted under the Uttar Prad.:sh hudt: De% otopmen:
P Ai; ao a or 1 (rho :he Uttar liradesti Auits
:•‘ \ ikas Pain-bad estabiishc. duster the Ihror Pradesh A'-as
:.am Vika> Po:ash:id &fink:van]: ies5 il.P. A i of 19661
ar.o l.itiar Pradesh State industriai 0ot:top:nem Coiporinan:
 39v. 1.1.:
OT 31-4.11-013111 quit. 7 31. 2010 . 107

(II t Proper stamp duty

egistered under the Companies Act, 1956, ( Act no.1 of 1956)'

r
the stamp duty shall be payable as following :- •

,(i) where the lease purports to be for a term exceeding thirty The same duty as a Conveyanoe
years. (No.24 clause (a)) for the amount of
consideration equal to ten times of
the amount or value of the average
annual rent reserved.

where the lease is granted for a fine or premium or for money The ;:tine duty as a Conveyance
a dvanced and where no rent is reserved (No.24 clause (a)) for die amount of
consideration equal to the aniount or
value of such fine or premium or
advance as set forth in the lease.

where the 'lease ,is granted for a fine or premium. or for The same duty as a Conveyance
money advanced in addition to rent reserved and purports to be (No.24 clause (a)) for the amount of
for a term exceeding thirty years, consideration equal to the amount or
value. of -such fine - or premium or
advance as set forth in the lease in
addition to the amount mentioned in
respect of clause (i).

. Provided also that if stamp duty has already been paid on

decree or.final order of a court and subsequently an instrument
ollease is executed in pursuance of such decree or order, the
stamp duty, if any, already paid and/ or recovered on such"clecree
or order. the duty shall not exceed rupees one hundred.
•
Exemption.

I.ease. executed in the case of a cultivator and for the purposes

of cultivation (including a lease of trees for the production of
.food or drink) withdut the payment or delivery of any line or
premium. when a definite term is expressed and such term does
not exceed one year. or.when the average annual rent reserved
does not exceed one hundred rupees.

In this exemption a lease for the purposes of cultivation shall

include a lease of land for.cultivation together with a homestead
or tanks.

Explanations.

(I1When a lessee undertakes to pay any recurring charge such as

Government revenue, the landlord's share of cesses or the
owner's share of Municipal rates or taxes which is by law
recoverable from the lessor the amount so agreed to be paid by
the lessee shall be deemed to be part of the rent..

A' lease from month to month 'or year to year without any
fixed period or one for a fixed' period with a provision allowing
the lessee to hold over therealler for an indefinite term. hall be
deemed for the purposes of this Article to be a lease not
purporting to be for any definite term.

!tent paid in advance shall be deemed to be money advanced"

‘vithin the meaning of this Article unless it is specifically
 f 31;--1 2010
-•

-psou'ac
- rm-71Th :DPW eA-073;irip-;) ju-oar
Th .4;;IIT.1;<, griu
locoaxtie 414±Ancro+col inylargeni s • ( (-.P)ad •
which toils are let. ,iehether payable
he aggregate amount at
be premium
ents shall be dertined to
in lump sum or in installm
cle.
for the purposes of this Arti
ues.
form of premium or inn
Any consideration in the ss
ed Or security deposi t by
advanced or to be advanc
treated us
purpose of this Article, be
name called shall. tin- the
premium passed on.
with the
of the lease period alone
The provision of extension the par t
t and the obligation on of the
pre-deiennthed rate of ren
leas e sha ll be trea ted as a the term of
lessor to extend the part of
the pre sen t leas e.
(Ankle
same duty as a Lease
LIC EN SE .- if rel atin g to immovable The
LEAVE AND ents Act, I 8S2 35)
section 52 of the Easem
' property. as defined in
(Act no.5 of 1882)
any One rupee..
ENT Of SHARES. in
LETTER OF ALLOTM loan to be
pany, or in respect of any
company or proposed com pan y.
propos ed com
raised by any company or
OR OTHER DOCUMENT Ore. 20).
See also CERTIFIC41E
eement Tinny rupees.
, that is to say, any agr
LETTER OF LICENCE shall, for a
creditors. that the latter
between a debtor and his tor to carry
ir claims and allow the deb
specified time, suspend the
retion.
on business at his own disc
LATING TO ARMS OR
39. LICENCE RE
ION . tha t is to say , document evidencing the
AMMUNIT
nse relating to arms or ammunition
license or renewal of lice
Arms Act. 1959 (Act no.54 of 1959),
under the provisions of the
wing arms:
(A) License relating to follo

Revolvers or pistols Two thousand rupees.

d rupees
Rifles One thousand five hundre

D1313L Weapons One thousand rupees

S1313L Weapons One thousand rupees.

I') ML Weapons Two hundred rupees.

wing Forms
s or ammunitions on follo
(13) License relating to arm 2:
to the Arms Rul es. 196
as set out in Schedule III
.(i) Vamp XI Ten thousand rupees

Form XII 'ten thousand rupees

Form XIII Five thousand rupees

Form XIV Three thousand rupees

ting to following arms:
(C) Renewal of license rela
(i) Res:Myers or pistols

one hundred rupees

 rt.( sftil 317[TURT Ovid, 7 3I09, 2010
109

Description of instrument Proper stamp duty .

n one hundred rupees
(it) Rul es
(iii)DOBL Weapons one hundred rupees

sBaL Weapons one hundred rupees

() ML Weapons one hundredrupees

(p) Renewal of. license relating of arms or ammunitions on

following Forms as set out in Schedule
Ill to the Arms Rules,
1062;
OfForm 2C1, Three thousand rupees

60 Form X I I Three thousand rupees

. XIII
Form . thousand rupees
Two

Ponp One thousand rupees

a.. MEMORANDUM OF ASS
OCIATION OF A
cer(iPANY -
(a) if accompanied by articles of association Five hundred rupees
under section 26 of
the.companies Act, 1956. (Act no.1 of 1956
):
(h) if not so accompanied. One thousand rupees.

Exemption
Memorandum of any association not
formed for profit and
registered under section 26 of the Com
panies Act, 1956. (Act
.n.6.1 01 1956)
MORTGAGE-DEED. not being AN
AGREEMENT
RELATING TO DEPOSIT OF
. TITLE DEEDS,
HYPOTHECATION, PAWN OR
PLEDGE (NO. 6).
BOTtOMRY BOND (NO..15), MOR
TGAGE OF A CROP
(NO. 42), RESPONDENTIA BOND (NO.
54), OR SECURITY
BOND NOT BEING A MORTGAGE DEED
(NO. 55)
when possession of the property or. any. •
part of the-property Rupees twenty . for every :rupees one .
cornprised in such deed is given by the thousand or part thereof for a
mortgagor or agreed to
be given: consideration equal to the amount
secured by such deed.
,
when possession is not given or 'agreed -to be given as Rupees five for every rupees one
aforesaid: thousand or part thereof for the
amount secured by such deed, subject
to a maximum of rupees five lalch.

Explanation:
A mortgagor who gives to the mortgagee
a power-of- attorney to
collect rents or i lease of the property mortg
aged or part thereof
is deemed to give possession within the
meaning ofihis Article.
When a collateral or auxiliary or addit
ional or substituted
security by way of further assurance for
the above-mentioned
Purpose::: where the principal or prim
ary security is duly
8tatnped - .

For every sum secured not exceeding Rs.1, Ten rupees

000;
 , 2010
\ITN TrOT 34311t117vT TRZ. 7 3109

Description of instrument Proper,st a rim duty

Ten rupe es
thereof secured in excess of
and for • every Rs.1.000 or part
Rs.1 .000 .

. Exemptions
nces under the
ts, executed by persons taking adva
(Act no. 19 of 1883). or the
Land Improvement Loans Act. 1883
(Act no. 12 of 1884), or by their
Agricultuiists'',Loans Act, 1884
nt of such advances.
sureties is Security for the repayme
Letter of.hypbthecation accompanying a bill of exchange.

P, including any instrument

42. MORTGAGE OF A CRO
re the repayment of a loan made
evidencing an agreement to secu
whether the crop is or is not in
upon any mortgage-of a crop,
gage-
existence at the time of the mort
more than three months from
(a) When the loan is repayable not
the date or the instrument -

g Rs.6000:
for every sum Secured not exceedin Ten rupees

of in excess of Rs.6000: Ten rupees

and for every Rs.6000 or pan there
(13).1when the loan is repayable more than three months, but not
the date of the instrument
more than eighteen months from
g Rs.3000:
for every sum secured not exceedin Twenty rupees
Twenty rupees
_thereof secured in excess of
and for every Rs.I 00 or part
Rs.3000.

rupee.
to say, any instrument. Ten
• NOTARIAL ACT, that is .
certificate or entry not being a
endorsement note, attestation.
ed by a Notary Public in the
PROTEST (NO. 49) made or sign
office, or by any other person
execution of the duties of his
lawfully acting as a Notary Public.
NOTE (NO. 49).
See also PROTEST OF BILL OR
by a broker or Agent to
NOTE OR MEMORANDUM sent
hase or sale on account of such
his principal intimating the purc
principal-
00 or
of cotton one rupee for every rupees 10.0
valUe of cotto n,
part thereof on the
ten.
of bullion or specie one rupee for every rupees
or pan there of on the valu e
thousand
or sove reign s, as the .
of silver or gold
case may be.

pan
of oilseeds, one rupee for every 10.000 or
thereof on the valu e of oilse eds.

oils or species of any 'kind. one rupee for every rupees 10.0
00 or
of yarn of any kind, 'on-mineral
eof of the valu e of yarn of
part ther
, non- mine ral oils or spec ies
any kind
of any kind, as may be.

in value twenty rupees, one rupee for every rupees 10.0

00 or
tel of any other goods exceeding
on the valu e of good s
part thereof
 ‘it-K Tra71 31711tT17111 !yid. 7 310R, 2010. 111

Description of instrument Proper stamp duty

(1) of any share, scrip, stock, bond, debenture, debenture-stock one rupee for every-rupees 10,000 or
or other marketable security of a like nature exceeding in value part thereof of the value of the
twenty.rupees. not being a Government security, security, at the time of its purchase or
sale, as the case may be.

(g) of a government securitSr. Fifty paise for every rupees 1.00.000

or part thereof on the value of
security.

Explanation

(1).For the purposes of this Article, "Stock Exchange" referred

hereinabove means a Stock Exchange as defined in clause (j) of
section 2 of the Securities Contract (Regulation) Act. 1956 (Act
no.42 of 1956), (2) For the purposes of Article 44. if any duty is
paid under Article 52, then the same shall be reduced front the
duty payable under this Article.' '
.
Exemption

Note or Memorandum sent by a broker-or agent to his principal

intimating the purchase or sale on account of such principal .or a
government security or a share, scrip, stock, bond, debenture:
debenture-stock or other marketable security of like nature in or
of an incorporated company or other body corporate. an entry
relating to which is required to be made in Clearance List.
described in Article 22.

NOTE OF PROTEST BY THE MASTER OF A SHIP. Ten rupees.

See also PROTEST BY THE MASTER OF A SHIP (NO. SO),

ORDER FOR THE PAYN1ENT OF MONEY.

See BILL OF EXCHANGE (NO. 13 of Schedule of the Indian

Stamp Act, 1899).

PARTITION- Instrument of—[as defined by section 2(xvi)] two percent of the amount of the
market value Of the separated share
or shares of the property:

Provided- that the duty payable

shall be rounded off to the next
multiple of ten rupees.

N.I3.-The largest share remaining after the property is- partitioned

(or. if there are two or more shares of equal value and not
smaller than any of the other shares) then one of such equal
shares shall be deemed to be that from which the other shares are
separated :

' Provide.d always that .- •

(a) when An instrument of partition containing an agreement to

divide property in .severalty is executed and a partition is
effected in pursuance of such agreement, the duty chargeable
upon the instrument effecting such partition shall be reduced by
the amount of duty paid -in respect of the first instrument, but
shall not be less than ten rupees:.
1I2 1raT 31111S-TWur . 7 AN, 2010

Description of instrument Proper stamp duty

where land is held on Revenue Settlement . the value for the

purposes of this Article shall be deemed to be • •

( i) twenty times the annual revenue, and

(ii) ten times the net profit that has arisen from the land during
the year next before the date of partition. where the land is
wholly or partly exempt from payment of revenue:

where a final order elThcting a partition passed by any

Revenue authority or any Civil Court, or an award by an
arbitrator directing a partition, is stamped with the stamp
required for an instrument of partition. and an instrument of
partition in pursuance of such order or award is subsequently
executed, the duty on such instrument shall not exceed ten
rupees.

47. PARTNERSHIP - A Instrument of -

where the capital of the partnership does not One hundred rupees

exceed Rs.10000;

in any other case The same duty as a Bond (No.14) for

rupees ten thousand.

13. Dissolution of One hundred rupees.

Pawn or pledge. See Agreement Relating to deposit of tide

deeds, pawn or pledge (no. 6)

Policy of Insurance —

See Schedule of the (Indian Stamp Mt. (899).

48. POWER OF ATTORNEY as defined by section 2(xxii),

not being a PROXY (NO. '52 of the Indian Stamp Adt, 1899)
(Act no. 2 of 1899)

When authorizing-

grandfather, father, grandmother, mother, husband. wife:- sorN One hundred rupees,
grandson, daughter, real brother, real sister, without
consideration to sell or otherwise transfer an immovable
property.

a person other than those mentioned in clause (a) without

consideration to sell or otherwise transfer an immovable
property :

(i) given for a period not exceeding two years live thousand rupees

(it) given for a period exceeding two years or for a period not The same duty as a Conveyance
mentioned in the instrument or for an indefinite period. No.24 clause (a)] for the market
value of the property which is the
subject of the instrument:
 Description of instrument Proper stamp duty

-10, any person to sell or otherwise transfer an immovable The same duty as a Conveyance [No.
rrarrerty situated in Uttar Pradesh, when given for consideration 24 clause (a)c for the amount of
consideration or market value of the
property whichever is higher.

(cri, a, person other than those mentioned in clause (a)r by alpers6fr

residing ma country other than India for a period of six months
at more at the time of execution of the power of attorney to sell
orotherwise transfer immovable property -
4. );without consideration.. one hundred rupees

with consideration The same duty as a Conveyance[(No.

24 clause (a)] for the amount of
consideration or market value of the
property whichever is higher.

ieV when irrevocable authority is given to the attorney to sell; The- same duty as a Conveyance [No.
immovable property., 24 clause (a)] on market value of,the
property forming subject matter .of
sua• attorney.

in one person or more to act in a single transaction otherwise fifty rupees

than to sell or transfer immovahreproperty.
(g) persons other than those mentioned in clause (a) to sell or
transfer immovable property situated outside the State of Uttar
Pradesh.
without consideration. Five hundred rupees

with consideration. One percent of the amount of

consideration Mentioned in the
instrument, subject to a minimum of
rupees one thousand.

(h) My' other: instrument of power of attorney for a purpose one hundred rupees
other than a sale or otherwise transfer immovable property or for
a purpose not cOvered under clauses (a) to (g) or when executed
For the sole purpose of procuring the, registration of one or more
documents in relation to a single transaction, or for admitting
exeention.of one or more such documents..
NM-The term "registration" includes every operation incidental
to registrdtion under the Registration Act, 1908 (16 of 1908).

Explanation
For the. purposes of'this Article, more persons than one when
belonging io the same firm shall be deemed to be one person.

.Promisswy. note -See No. 49-of Schedule of the Indian Stomp

4et, 1899
4 9. PROTEST OF 1311,1, OR Nom. that is to say, any Ten rupees.
declaration in writing made by a Notary Public. or other person
awfully acting 'as such. attesting the dishonor of a 13i11 of
Exchange or Promissory Note.
.S0. PROTEST In: THE MASTER OF A SHIP, that is to say. Ten rupees.
any declaration of the particulars of her voyage drawn up by him
 114 3-
-c17 3-17117-TRui lute.. 7 34.1, 2010

Description of instrument Proper stamp duty

with a view to the adjustment of losses or the calculation of
averages, and every declaration in writing made by him against
the charterers or the consignees for not loading or unloading the
ship. when such declaration is attested or certified by a Notary
Public or other person lawfully acting as such.
See .also NOTE OF PROTEST BY THE MASTER OF A SHIP
!NO. 45,).
Proxy - See No. 52 of Schedule of the Indian Stamp Act 1899
Receipt - See No. 53 of Schedule qf the Indian Stamp Act, 1899
51. RE-CONVEYANCE OF MORTGAGED PROPERTY-
if the consideration for which the property was mortgaged The same duty as a Conveyance [No.
does not exceed Rs.1,000, 24 clause (a)] for the amount of such
consideration as set forth in the
Re-conveyance.

in any other case. The same duty as a Conveyance [No.

24 clause (a)] for rupees one
thousand.
52. Record of transaction (Electronic or otherwise) effected
by a trading member through a stock exchange or the association
referred to in section 15, -
if relating to sale or purchase of Government securities, Fifty rupees for every rupees one .•
crore or part thereof of the value of
the security,
if relating to purchase or sale of securities other than those
falling under the above sub-clause (a) ,-
in case of delivery. one rupee for every rupees, Ten
thousand or part thereof of the value
of security.
in case of non-delivery. Twenty paise for every rupees ten
thousand or part thereof.
if relating to future and/ or options trading, Twenty paise for ev‘... rupees ten
thousand or part thereof, of the value
of security.
if relating to forward contracts of commodities traded One rupee for every rupees one lakh
through an association or otherwise. or part thereof of the value of
security.
Provided that the duty paid under Article 52 shall be adjusted
with the • duty paid under Article 5(b) Agreement or
memorandum of an agreement, Article 22, •Clearance List and
Article 44 Note or Memorandum, as the case may be.
Explanation
For the purposes of clause (b), securities shall .have the same
meaning as defined in the Securities Contract (Regulation) Act.
1956 (Act no. 43 of 1956.
) the term "trading member" shall have
the same meaning as defined in Regulation 2 (GA) of Securities
and Exchange Board of India (Stock Broker and Sub-broker)
Regulations.
 313,11}.17T4 4 Ju1c, 7 3ft. 2010
115

Description of instrument Proper stamp duty

not being such a
53. Release- that is to say, any instrument,
sub-section (2) of sectio n 29;
release as IS provided for by ,

another person or
(I) where by .a person renounces a claim upon
against any specif ied proper ty-

d rupees
if the amount or value of the claim does not excee same duty as a Bond (no.14) for such
ten thousand, amount as set forth in the release,
in any other case, same duty as a Bond (no.14) for
rupees ten thousand
instrument
RESPONDENTIA 130ND, that is to say. any The same duty as a Bond (NO. 14)
or to be laden on board a ship
securing a loan on the cargo laden fo e amount of the loan secured. 2
gent on the arrival of the cargo at
and making repayment contin
the port of destin ation.

REVOCATION OF ANY MUST OR SETTLEMENT. See

SETTLEMENT (NO. 56): TRUST (NO. 62).
E
SECURITY BOND NOT BEING A MORTGAG
for the due execu tion of an
DEED, executed by way of security
prope rty receiv ed by
office, or to account for money or other
the due
virtue thereof or executed by a surety to secure
of a liability-
performance of a contract or the due discharge

when the amount secured does not exceed Rs. 1.00 Ten rupees

in any other case One hundred rupees.

Exemptions

, Bond or other instrument, when executed-

thai the Ideal
by any person for the purpose of guaranteeing
private subsc ription s to a charitable
income derived from
other object of public utility. shall
dispensary or hospital or any
, not be less than-a specified sum per mense m;

the Land
executed by persons taking advances under
of 1883). or the
Improvement Loans Act, 1&83 (Act no.19
(Act no.I2 of 1884).or by their
Agriculturists Loans' Act. 1884
the repaym ent of such advan ces;
sureties, as security for

executed by officers of the Government or their. sureties to

accounting for
secure the due execution of an office or the due
f
money or other property received by virtue thereo
56. SETTLEMENT
).
A. INSTRUMENT OE- (including a deed of dower The same duty as a Bond (No.14) for
a sum equal to the amount or market
'value of the property settled:
 116 34711ITRTIT iivid, 7 3rea. 2010

Description of instrument Proper stamp duty

Provided that, where an agreement

to settle is stamped with the stamp
required for an instrument of
settlement, and an instrument of
settlement in 'pursuance of such
agreement is subsequently executed.
the duty on such instrument shall not
exceed ten rupees.

Exemption

Peed of dower executed on the occasion of a marriage between

Muhammadans.

B. REVOCATION OF - The same duty as a Bond (No. 14)

for a sum equal to the amount or
value of the property concerned as
set forth in the Instrument of
Revocation but not exceeding fifty
rupees.

See also TRUST (No. 62).

57. SHARE WARRANTS, to bearer issued under the Indian The same duty as a debenture
Companies Act. 1913 (Act no.7 of 1913). transferable by delivery i(No.27 (b)
of the Schedule of the Indian Stamp
Act. 1899)] for a face amount equal
to the nominal amount of the shares
specified in the warrant.

Exemptions

Share warrant when issued by a company in pursuance of the

Indian Companies Act, 1913, (Act no.7 of 1913) section 43. to
have effect only upon payment, as composition for that duty, to
the Collector of Stamp-revenue, of -

. (a) one and a half per centum of the whole subscribed capital of
the company, or

(b) any company which has paid the said duty or composition
in full: subsequently issues as addition to its subscribed capital -
one and a half per centum of the additional capital so issued.

SCRIP. See Certificate (No. 20)

SHIPPING ORDER for or relating to the conveyance of Ten rupees.

goods on &bard of any vessel.

SURRENDER OF LEASE- The same duty as a Bond (No.14) for

a consideration of rupees one
thousand or the duty with which such
lease is chargeable whichever is less:

Provided that the duty payable shall

be rounded off to the next multiple of
ten rupees.
 Description of instrument Proper stamp duty

Exemption

Surrender of lease, when such lease is exempted from duty.

60. TRANSFER (whether with or without consideration)-

See No. 62 of Schedule of the Indian Stamp Act. 1899

of debentures. being marketable securities, whether the

debenture is liable to duty or not, except debentures provided for
by section 8:
When the Value of the share or the face amount of the debenture Ten rupees
does not exceed rupees five hundred,

Where it exceeds rupees five hundred but does not exceed Twenty rupees
rupees one thousand

and for every rupees five hundred or part thereof in excess of Ten rupees
rupees one thousand

of any interest secured by a bond, mortgage

deed or policy of insurance-

if the duty on such bond, mortgage deed or policy does not The duty with which such Bond.
exceed one hundred rupees: mortgage deed or Policy is
chargeable:

Provided that the duty payable shall

be rounded off to the next multiple of
ten rupees.

in any other case One hundred rupees:

Provided further that the duty

payable shall be 'rounded off to the
next multiple of ten rupees:

Provided that. if by any instrument

the interest secured by several bonds,
mortgage deeds or poliCies of
insurance is transferred, the duty
payable in respect of such initrument
shall be the aggregate of the duties
which would have been payable if
separate instruments of transfer were
executed in respect of .each such
bonds, mortgage decd or' policy of
insurance:

of any property under the Administrator One hundred rupees.

General's Act,-l913. (Act no.45 or 1913) section 25:
of any trust property without consideration froin one trustee' Seventy rupees.
to another trustee or from a trustee to a beneficiary.
- Exemptions
Transfers by endorsement-
(e) of a hill of exchange, cheque or promissory note;
(b) of a bill of lading. delivery order, warrant for goods. or other
mercantile document of title to goods:
(e) of a policy of insurance:
118 393 M 1 317-41T-7M4 -TM?. 7 aTta. 2010

Description cif instrument Proper st

te
tral Government or the Sta
(d) of securities of the Cen
Government.

See also section R.

-way of assignment and not by
61. TRANSFER OF LEASE by
way of under-lease.

The same duty

purports to be for a term not
where the transfer of lease
exceeding thirty years. [No.24 clause (z)l
equal to the
consideration for t
The same duty a
e purports to be for a term
where the transfer of leas
[No.24 clause (a)l f
etuity or does not purport to be
exceeding thirty years or in perp
for any definite term, equal to the
consideration fo
market value
whichever is great

Exemption

from duty.
Transfer of any lease exempt

Explanation
l
lly mentioned in the lease, shal
'ihe renewal period. if' specifica
be treated as pan of the term (li the present lease.

62. TRUST-
e
erning any property when mad
A.- Declaration of - of or conc
by any writing not being a Will-

The same dut

e does not exceed rupees ten
- a) where the amount or valu
thousand.
every On ten thousan
eds rupees ten thousand, for
(b) where such amount exce
or pan thereof,
additional rupees one thousand payable under cla
remainder, ten r
additional one th
part thereof

B- REVOCATION OF- The same duty a

n made by any instrument othe

r for a sum equal
or. concerning any property whe
value of the prope
than a WILL.
not exceeding the
Bond (No. I 4 )
thousand,

See also SETILEMENT (No 56)

MENT (NO. 8) VAKII., See
1.1.41..U.4 770N. See A PPRAISE
ENTRY AS A PAKIL (NO. 7.)
Ten rupees.
that is to say, any instrument
63. WARRANT FOR GOODS,
on therein named, or his assigns
evidencing the. Ode of any pers
erty in any goods lying in or
or the holder thereof to the prop
 S39 Pt?! 3 Pit IC. 1171
, • 7 2010 119

Description of instrument .Proper stamp duty

upon any dock, warehouse or wharf, such instrument being

signed or certified by, or on behalf of the person in whose
custody such goods may be.

64. Work Contract - executed for the execution of an Rupees five for every rupees one
agreement having a stipulation of security to secure the due thousand or part thereof, of the sum
performance of a contract or due discharge of a liability. equal to the amount or value secured
by such deed, subject to a minimum
of rupees one hundred and subject to
a maximum of rupees ten lakh.

STATEMENT OF OBJECTS AND REASONS

The Indian Stamp Act. 1899 which is presently in vogue does not cope with the modern
developments and advancement in information technology. As such, documents which are not covered
under this- said Act, go without paying proper stamp duty With a view to keeping in pace with new
technology and development, it has been decided to make a new enactment by the name of The Uttar
Pradesh Stamp Act, 2008 to consolidate' and amend the law relating to stamp duties in the State of Uttar
Pradesh.
The Uttar Pradesh Stamp Bill, 2008 is introduced accordingly.

By order,
P.V. KUSHWAHA.
Sachir.

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