- In the absence of an agreement to the contrary the expense of providing the proper stamp shall be borne,-(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 or pledge),No. 14 (Bond),No. 15 (Bottomry Bond),No. 25 (Customs Bond),No. 30 (Further charge-instrument of),No. 32 (Indemnity Bond),No. 37 (Mortgage deed),No. 48 (Release),No. 49 (Respondentia Bond),No. 50 (Security bond or Mortgage-deed),No. 51 (Settlement),-by the person drawing, marking 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;(bb)[ in the case of a leave and licence agreement - by licensee;] [Inserted by Rajasthan Finance Act, 2017, dated 31.3.2017](c)in the case of a counterpart of a lease-by the lessor;(cc)[ in the case of Bank Guarantee, Licence relating to arms and ammunitions, Limited Liability Partnership (LLP) - by the person in favour of whom instrument is executed;] [Inserted by Rajasthan Finance Act, 2017, dated 31.3.2017](d)in the case of an instrument of exchange-by the parties in equal shares;(e)in the case of certificate of sale-by the purchaser of the property to which such certificate relates;(f)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 Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs;(ff)[ in the case of a works contract or a sub-contract-by the contractor or sub-contractor, as the case may be; and] [Inserted by Rajasthan Act 7 of 2004, w.e.f. 27-5-2004.](g)in the case of any other instrument chargeable with stamp duty under this Act by the person executing the instrument.Analogous Law. - Section 29 of the repealed Act.
