Subject to the provisions of this Act and the exemptions contained in the Schedule, the following instruments shall 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 persons, is executed in the State on or after the date of the commencement of this Act,(b)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 of the State under Section 23:Provided that except 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 exemptions 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:(i)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(ii)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, -(i)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(ii)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, 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 :-(1)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;(2)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 1958) or under Bombay Coasting Vessels Act, 1838 (Act 19 of 1838), or the Indian Registration of Ships Act, 1841 (Act No. 10 of 1841), as amended by subsequent Acts.(3)any instrument executed by or on behalf of or in favour of, the developer, or unit or in connection with the carrying out of purposes of a Special Economic Zone.Explanation 1. - For the purposes of this clause the expressions "developer", "special economic zone" and "unit" shall have meaning respectively assigned to them in clause (g), (za) and (zc) of Section 2 of the Special Economic Zones Act, 2005 (Act No. 28 of 2005).Explanation 2. - Where the amount of duty prescribed in the Schedule contains any fraction of a ten rupee, the proper duty shall be an amount rounded of to the next higher multiple of ten rupee, as hereinafter appearing in the said Schedule.
