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State of Goa - Act

The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968

GOA
India

The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968

Act 17 of 1968

Published on 15 June 1896
Commenced on 15 June 1896
[This is the version of this document from 15 June 1896.]
[Note: The original publication document is not available and this content could not be verified.]

The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968(Act No. 17 of 1968)LD/2A/1/68/69-N-5. - An Act to amend the Indian Stamp Act, 1899, as in force in the Union territory of Goa, Daman and Diu, and to repeal the local law relating to Sisa.Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Nineteenth Year of the Republic of India as follows:-

1. Short title, extent and commencement.

(1)This Act may be called the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968.

(2)It extends to the whole of the Union territory of Goa, Daman and Diu.

(3)It shall come into force on such date as the Administrator of the Union territory of Goa, Daman and Diu may, by notification in the Official Gazette, appoint.

2. Amendment of section 2.

- In the Indian Stamp Act, 1899, as in force in the Union territory of Goa, Daman and Diu (hereinafter referred to as the principal Act), in section 2,-

(i)[ after clause (7), the following shall be inserted, namely:- [Inserted by Amendment Act 9 of 1998 [4-2-1998].]

"(7A) 'Chief Controlling Revenue Authority" means such Officer as the Government may, by notification in the Official Gazette, appoint in this behalf for the State.";

(a)in clause (10), after the words and figure "by Schedule I", the words, figure and letter "or by Schedule I-A, as the case may be" shall be added at the end;

(ii)in clause (13), after sub-clause (b), the following sub-clauses shall be inserted, namely:-

"(c) impression by franking machine;

(d)impression by any such machine as the Government may, by notification in the Official Gazette, specify.".

(b)after clause (25), the following clause shall be inserted, namely:-

"(26) "Union territory" means the Union territory of Goa, Daman and Diu.".]

3. Amendment of section 3.

- In section 3 of the principal Act, for the proviso, the following provisos shall be substituted, namely:-"Provided that, except as otherwise expressly provided in this Act, and notwithstanding anything contained in clause (a) or clause (c) or in Schedule I, the amount indicated in Schedule I-A shall, subject to the exemptions contained in that Schedule, be the duty chargeable on the following instruments, namely:-

(1)every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule which, not having been previously executed by any person, is executed in the Union territory on or after the date of commencement of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968;

(2)every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule, which, not having been previously executed by any person, is executed out of the Union territory on or after the date of commencement of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, and relates to any property situated, or to any matter or thing done or to be done in the Union territory and is received in the said Union territory:Provided further 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 Inland-Steam-Vessels Act, 1917, the Merchant Shipping Act, 1958, or the Coasting Vessels Act, 1838, as amended by subsequent Acts.".

4. Amendment of section 4.

- In section 4 of the principal Act, in sub-section (1),-

(i)after the words and figure "in Schedule I" the words, figure and letter "or in Schedule I-A, as the case may be" shall be inserted;

(ii)for the words "in that Schedule", the words, figures and letters "in Schedule I or in Schedule I-A, as the case may be" shall be substituted.

5. Amendment of section 6.

- In section 6 of the principal Act,

(a)after the words and figure "in Schedule I", the words, figure and letter "or in Schedule I-A, as the case may be" shall be inserted;

(b)in the proviso, after the words "has been paid", the words, figure and letter "unless such instrument falls within the provisions of section 6-A", shall be added at the end.

6. Insertion of new section 6-A.

- After section 6 of the principal Act, the following section shall be inserted, namely:-"6A. Payment of higher duty in respect of certain instruments. - (1) Notwithstanding anything contained in section 4 or section 6 or in any other law for the time being in force, unless it is proved that the duty chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, has been paid-(a)on the principal or original instrument, as the case may be, or(b)in accordance with the provisions of this section,the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in the Union territory, have been chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 18-A.

(2)Notwithstanding anything contained in section 35 or in any other law for the time being in force, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon:Provided that a court before which any such instrument, counterpart, duplicate or copy is produced shall permit the duty chargeable under this section to be paid thereon, and shall then receive it in evidence."["9A. Power of State Government to consolidate duties in respect of receipts. - The State Government may, by order published in the Official Gazette, provide for the consolidation of duties in respect of any receipts or class of receipts given by any person (including any Government), subject to such conditions as may be specified in the order."] [Inserted new section 9A by (Goa Amendment Act 10 of 2005) [24-6-2005].][Amendment of section 10. - In section 10 of the principal Act , after sub-section (2) , the following shall be inserted , namely.-["(2A) The Chief Controlling Revenue Authority, may subject to such conditions as he may deem fit to impose, authorise use of franking machine or any other machine specified under sub-clause (d) of clause (13) of section 2, for making impressions on instruments chargeable with duties to indicate payment of duties payable on such instruments.

(2B)

(a)Where the Chief Controlling Revenue Authority is satisfied that having regard to the extent of instruments executed and the duty chargeable thereon, it is necessary in public interest to authorise any person, body or organization to such use of franking machine or any other machine, he may, by order in writing, authorise such person, body or organisation.

(b)Every such authorisation shall be subject to such conditions, if any, as the Chief Controlling Revenue Authority may, by any general or special order, specify in this behalf.

(2C)The procedure to regulate the use of franking machine or any other machine as so authorised shall be such as the Chief Controlling Revenue Authority may, by order, determine.

(3)Notwithstanding anything contained in sub-section (1), where the Government, in relation to any area in the State, is satisfied that on account of temporary shortage of stamps in any area in the State, duty chargeable cannot be paid and payment of duty cannot be indicated on instruments by means of stamps, the Government, may, by notification in the Official Gazette, direct that, in such area and for such period as may be specified in such notification, the duty may be paid in cash or by demand draft or by pay order in any Government treasury or Government sub-treasury or any other place as the Government may, by notification in the Official Gazette, appoint in this behalf and the receipt or challan therefor shall be given by the Officer in charge thereof. Such receipt or challan shall be presented to the Chief Controlling Revenue Authority who shall, after due verification that the duty has been paid in cash or by demand draft or by pay order, make an endorsement to that effect on the instrument to the following effect, after cancelling such receipt or challan so that it cannot be used again, namely:-"Stamp duty of Rs. ............................................. paid in cash or by demand draft or by pay order vide Receipt/Challan No. .................................. dated the .............................................Signature of the ChiefControlling Revenue AuthorityProvided that the period to be specified in the notification shall not exceed a period of three months.Explanation: - For the purposes of this sub-section, the expressions "demand draft" and "pay order" mean the demand draft or pay order issued by the State Bank of India constituted under the State Bank of India Act, 1955, or, a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, or, under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980, or, any other bank being a Scheduled Bank as defined in clause (e) of section 2 of the Reserve Bank of India Act, 1934.

(4)An impression made under sub-section (2A), (2B) and (2C), or, as the case may be, an endorsement made under sub-section (3), or any instrument, shall have the same effect as if duty of an amount equal to the amount indicated in the impression or, as the case may be, stated in the endorsement has been paid in respect of, and such payment has been indicated on such instrument by means of stamps, under sub-section (1).".] [Inserted in section 10 of the principal Act, after sub-section (2) by (Goa Amendment Act 9 of 1998) [4-2-1998].]

7. Amendment of section 11.

- In section 11 of the principal Act,-

(a)in clause (a), for the words "ten naye paise", the words "twenty paise" shall be substituted;

(b)clause (c) shall be omitted.

8. Insertion of new section 18-A.

- After section 18 of the principal Act, the following section shall be inserted, namely:-"18A. Payment of duty on certain instruments liable to increased duty under item (2) of the first proviso to section 3. - Where any instrument (other than the one in respect of the documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution) has become chargeable in any part of India other than the Union territory with duty under this Act or under any other law for the time being in force in any part of India and thereafter becomes chargeable with a higher rate of duty in the Union territory under item (2) of the first proviso to section 3-

(i)notwithstanding anything contained in the said first proviso to section 3, the amount of duty chargeable on such instrument shall be the amount chargeable on it under Schedule I-A less the amount of duty, if any, already paid on it in India;

(ii)in addition to the stamps, if any, already affixed, thereto, such instrument shall be stamped with the stamps necessary for the 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 person as though such instrument was an instrument received in India for the first time at the time when it became chargeable with the higher duty.".

9. Amendment of section 23-A.

- In section 23-A of the principal Act, in sub-section (1), after the word and figure "Schedule I", the words, letters, figures and brackets "or Article No. 5(c) of Schedule I-A, as the case may be." shall be added at the end.

10. Amendment of section 24.

- In section 24 of the principal Act, in the proviso, after the word and figure "Schedule I", the words, letters and figures "or Article No. 18 of Schedule I-A, as the case may be" shall be added at the end.[2. Amendment of section 27. - In section 27 of the Indian Stamp Act, 1899 (Central Act II of 1899), as in force in the Union territory of Goa, Daman and Diu (hereinafter referred to as "the principal Act"), after the words and brackets "The consideration (if any)", the words "and the market value" shall be inserted.] [Inserted the words in section 27 by Amendment Act No. 14 of 1975) [21-8-1975].]

11. Amendment of section 29.

- In section 29 of the principal Act, in clause (a), after the word and figure "Schedule I", the words, figure and letter "or the corresponding Article of Schedule I-A, as the case may be," shall be inserted.

12. Amendment of section 32.

- In the proviso to section 32 of the principal Act,(i)in clause (a), after the words "any instrument", the words, bracket and figures "other than an instrument chargeable with duty under item (2) of the first proviso to section 3" shall be inserted;(ii)in clause (b), the word "or" occurring at the end shall be omitted;(iii)in clause (c), the word "or" shall be inserted at the end;(iv)after clause (c), the following clause shall be inserted, namely:-"(d) any instrument chargeable with duty under item (2) of the first proviso to section 3 and brought to him after the expiration of three months from the date on which it is first received in the Union territory.".[3. Insertion of new section 47A. - After section 47 of the principal Act, the following section shall be inserted namely:- [Inserted new section 47-by Amendment Act No. 14 of 1975) [21-8-1975].]"47A. Instruments of conveyance, etc. undervalued how to be dealt with. - (1) If the registering officer appointed under the Registration Act, 1908 (Central Act 16 of 1908) while registering any instrument of conveyance, exchange or gift has reason to believe that the market value of the property which is the subject matter of conveyance, exchange or gift has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the market value of such property and the proper duty payable thereon.

(2)On receipt of a reference under sub-section (1) the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of the property which is the subject matter of conveyance, exchange or gift and the duty as aforesaid, and, thereupon, the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty.

(3)The Collector may on his own motion or otherwise, within two years from the date of registration of any instrument of conveyance, exchange or gift not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property as set forth in such instrument, which is the subject matter of conveyance, exchange or gift and the duty payable thereon and if after such examination he has reason to believe that the market value of such property has not been truly set forth in the instrument, he may determine the market value of such property and the duty as aforesaid in accordance with the procedure provided for in sub-section (2) and, thereupon, the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty:Provided that nothing in this sub-section shall apply to any instrument registered before the date of the commencement of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1975.

(4)Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3), may appeal to the Civil Judge, Senior Division and all such appeals shall be preferred within such time, and shall be heard and disposed of in such manner, as may be prescribed by rules made under this Act.Explanation: - For the purposes of this Act, market value of any property shall be estimated to be the price which in the opinion of the Collector or the Civil Judge, Senior Division, as the case may be, such property would have fetched or would fetch, if sold in the open market on the date of execution of the instrument of conveyance, exchange or gift.".]

13. Amendment of section 77.

- In section 77 of the principal Act, for the words "Nothing in this Act", the words, figure and letter "Except for the provision as to copies of instruments contained in section 6-A, nothing in this Act" shall be substituted.[4. Substitution of new section for section 78. - For section 78 of the principal Act, the following section shall be substituted, namely:- [Substituted section 78 by Amendment Act No. 14 of 1975 [21-8-1975].]"78. Duty or allowance to be rounded off to the next higher multiple of five paise. - If the total amount of duty payable, or of allowance to be made, under this Act is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of five paise.".]

14. Insertion of Schedule I-A.

- After Schedule I of the principal Act, the following Schedule shall be inserted, namely:-["Schedule I-A] [Schedule I-A inserted by the Goa Act No. 17 of 1968. Thereafter it was amended by Goa Act No. 14 of 1975. By the Goa Act No. 9 of 1993 entire schedule were substituted. After 1993 various amendments are carried out in the schedule which are referred in the respective places.]

	Description of Instrument	Proper stamp duty
	(1)	(2)
1.	Acknowledgement of a debt exceeding twentyrupees in amount or value, written or signed by or on behalf of,a debtor in order to supply evidence of such debt in any book(other than a Banker's pass book) or on a separate piece ofpaper when such book or paper is left in the creditor'spossession: Provided that such acknowledgement does not containany promise to pay the debt or any stipulation to pay interestor to deliver any goods or other property.	[Twenty Rupee.] [In place of 'One Rupee' the words 'Five Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]
2.	Administration Bond, including a bond given under the IndianSuccession Act, 1925, or section 6 of the Government SavingsBanks Act, 1873.
	(a) where the amount does not exceed Rs. 2,000;	Hundred rupees.
	(b) in any other case.	Fifty rupees.
3.	Adoption Deed that is to say, any instrument (other than aWill) recording an adoption or conferring or purporting toconfer an authority to adopt.	Fifty rupees.
4.	Affidavit, including an affirmation or declaration in thecase of persons by law allowed to affirm or declare instead ofswearing.	[Twenty Rupee.] [In place of 'Two Rupee' the words 'Five Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]
	Exemptions
	Affidavit or declaration in writing when made-
	(a) as a condition of enrolmentin the Armed Forces of the Union;
	(b) for the immediate purpose ofbeing filed or used in any Court or before the officer of anyCourt; or
	(c) for the sole purpose ofenabling any person to receive any pension or charitableallowance.
5.	Agreement or Memorandum of an Agreement-
	(a) if relating to the sale of a bill of exchange.	Fifteen rupees.
	(b) if relating to the sale[of] [In place of word 'or' substituted by the amendment Act 9 of 98.]Government security orshare in an incorporated company or other body corporate.	Subject to a maximum of fifteen rupees twenty paise for everyRupees 10.000 or part thereof of the value of the Security orshare.
	["(bb) if relating to an agreement for the sale of animmovable property. [Inserted by the Goa Act No. 15 of 2006.]	Rupees 100/- for property valued upto Rs.1 lakh orpart thereof and for property valued in excess of Rs. 1 lakhupto Rs.5 lakhs, Rs.500/- per lakh or part thereof and forproperty valued in excess of Rs. 5 lakhs, Rs.1,000/- per lakh orpart thereof."]
	(c) if not otherwise provided for...	Ten rupees.
	Exemptions
	Agreement or memorandum of agreement-
	(a) for or relating to the saleof goods or merchandise exclusively not being a NOTE orMEMORANDUM chargeable under No. 42;
	(b) made in the form of tendersto the Central Government for or relating to any loan;
	Agreement to Lease.SeeLease (No. 34)
6.	Agreement Relating to Deposit of Title-deeds, Pawn or Pledge,that is to say, any instrument evidencing an agreement relatingto-
	(1) the deposit of title-deeds or instruments constituting orbeing evidence of the title to any property whatever (other thana market-able security), or
	(2) the pawn or pledge of movableproperty,Where such deposit, pawn or pledge has been made by way ofsecurity for the repayment of money advanced or to be advancedby way of loan or an existing or future debt-
	(a) if such loan or debt is repayable on demand for more thanthree months from the date of the instrument evidencing theagreement;	The same duty as a Bill of Exchange [No. 13 (b)] for theamount secured.
	(b) if such loan or debt is repayable not more than threemonths from the date of such instrument.	Half the duty payable on a Bill of Exchange [No. 13 (b)] forthe amount secured.
	Exemptions
	Instrument of pawn or pledge of goods if unattested-
7.	Appointment in Execution of a Power, whether of trustees orof property, movable or immovable, where made by any writing notbeing a will.	Fifty rupees.
8.	Appraisement or Valuation, made otherwise than under an orderof the Court in the course of suit-	One rupee.
	(a) where the amount or value secured does notexceed Rs. 10/-	One rupee.
	where it exceeds Rs. 10/- anddoes not exceed Rs. 50/-	One rupee.
	where it exceeds Rs. 50/- anddoes not exceed Rs. 100/-	Two rupees.
	where it exceeds Rs. 100/- anddoes not exceed Rs. 200/-	Three rupees.
	where it exceeds Rs. 200/- anddoes not exceed Rs. 300/-	Five rupees.
	where it exceeds Rs. 300/- anddoes not exceed Rs. 400/-	Six rupees.
	where it exceeds Rs. 400/- anddoes not exceed Rs. 500/-	Seven rupees.
	where it exceeds Rs. 500/- anddoes not exceed Rs. 600/-	Eight rupees.
	where it exceeds Rs. 600/- anddoes not exceed Rs. 700/-	Nine rupees.
	where it exceeds Rs. 700/- anddoes not exceed Rs. 800/-	Ten rupees
	where it exceeds Rs. 800/- anddoes not exceed Rs. 900/-	Eleven rupees.
	where it exceeds Rs. 900/- anddoes not exceed Rs. 1000/-	Twelve rupees.
	(b) in any other case ... ... ...	Twenty rupees.
	Exemptions
	(a) Appraisement or valuation made for the information of oneparty only and not being in any manner obligatory betweenparties either by agreement or operation of law.
	(b) Appraisement of crops for the purpose of ascertaining theamount to be given to a landlord as rent.
9.	Apprenticeship Deed, including every writing relating to theservice or tuition of any apprentice, clerk or servant placedwith any master to learn any profession, trade or employment,not being ARTICLES OF CLERKSHIP (No. 11).	Ten rupees.
	Exemptions
	Instrument of apprenticeship executed by a Magistrate underthe Apprentices Act, 1961 or by which a person is apprenticedby, or at the charge of any public charity.
["10. [Substituted by (Goa Amendment Act 5 of 2000) [11-5-2000].]	Articles of Association of a Company when theCompany has no share capital or nominal share capital orincreased share capital.	One thousand rupees for every Rs. 5,00,000 or part thereof.]
	Exemption
	Articles of any Association not formed for profit andregistered Under section 25 of the Companies Act, 1956 (SeealsoMemorandum of Association of a Company (Article 38).";
	Exemption
	Articles of any Association not formed for profit andregistered under section 25 of the Companies Act, 1956.
	Seealso Memorandum of Association of a Company (No.38).
11.	ARTICLES OF CLERKSHIP or contract whereby any person firstbecomes bound to serve as a clerk in order to his admission asan attorney in any High Court.	Three hundred rupees.
	ASSIGNMENT.SeeCONVEYANCE (No. 22), TRANSFER (No. 62),TRANSFER OF LEASE (No. 63), as the case may be.
	ATTORNEY.SeePower of Attorney (No. 48).
	AUTHORITY TO ADOPT,SeeADOPTION DEED (No. 3)
12.	AWARD, that is to say, any decision in writing by anarbitrator or umpire, not being an award directing a partition,on a reference made otherwise than by an order of the Court inthe course of a suit.	The same duty as a Bond (No. 15) for the amount of value ofthe property to which the award relates as set forth in suchaward subject to a maximum of fifty rupees.
13.	BILL OF EXCHANGE, as defined by section 2(2) not being aBond, bank-note or currency-note.	SeeSchedule-I.
14.	BILL OF LADING (including a through bill of lading).	SeeSchedule-I.
15.	BOND as defined by section (5) not being a debenture (No. 26)and not being otherwise provided for VII of 1870, by this Act,or by the Court Fees Act, 1870 (7 of 1870)-
	where the amount or value secured does not exceed Rs. 10/-	One rupee.
	where it exceeds Rs. 10/- and does not exceed Rs. 50/-	Two rupees.
	where it exceeds Rs. 50/- and does not exceed Rs. 100/-	Three rupees.
	where it exceeds Rs. 100/- and does not exceed Rs. 200/-	Four rupees.
	where it exceeds Rs. 200/- and does not exceed Rs. 300/-	Five rupees.
	where it exceeds Rs. 300/- and does not exceed Rs. 400/-	Six rupees.
	where it exceeds Rs. 400/- and does not exceed Rs. 500/-	Seven rupees.
	where it exceeds Rs. 500/- and does not exceed Rs. 600/-	Eight rupees.
	where it exceeds Rs. 600/- and does not exceed Rs. 700/-	Nine rupees.
	where it exceeds Rs. 700/- and does not exceed Rs. 800/-	Ten rupees.
	where it exceeds Rs. 800/- and does not exceed Rs. 900/-	Eleven rupees.
	where it exceeds Rs. 900/- and does not exceed Rs. 1,000/-	Twelve rupees.
	and for every Rs. 500/- or part thereof in excessof Rs. 1,000/-	Eight rupees.
	SeeAdministration Bond (No. 2), Bottomry Bond (No. 16),Customs Bond or Excise Bond (No. 25), Indemnity Bond (No. 33),Respondentia Bond (No. 56), Security Bond (No. 57).
	Exemptions
	Bond, when executed by any person for the purpose ofguaranteeing that the local income derived from privatesubscriptions to a charitable dispensary or hospital or to anyother object of public utility shall not be less than aspecified sum per mensem.
16.	BOTTOMRY BOND, that is to say, any instrument whereby themaster of a sea-going ship borrows money on the security of theship to enable him to preserve the ship or prosecute her voyage.	The same duty as a Bond (No. 15) for the same amount.
17.	CANCELLATION- Instrument of (including any instrument bywhich any instrument previously executed is cancelled), ifattested and not otherwise provided for.	Fifteen rupees.
	Seealso Release (No. 55), Revocation ofSettlement (No. 58B), Surrender of Lease (No. 61), Revocation ofTrust (No. 64B).
18.	CERTIFICATE OF SALE (in respect of each property put up as aseparate lot and sold) granted to the purchaser of any propertysold by public auction by a Civil or Revenue Court, or Collectoror other Revenue Officer or by an Officer of Customs.
	(a) where the purchase money does not exceed Rs. 10/-;	One rupee.
	(b) Where the purchase money exceeds Rs. 10/- but does notexceed Rs. 25/-;	One rupee fifty paise.
	(c) in any other case ... ... ...	The same duty as is leviable under clause (a) or (b), as thecase may be, of article 23 for a consideration equal to theamount of the purchase money.
19.	CERTIFICATE OR OTHER DOCUMENT, evidencing the right or titleof the holder thereof, or any other person, either to anyshares, scrip or stock in or any incorporated company or otherbody corporate, or to become proprietor of charges, scrip orstock in or of any such company or body.	[Ten Rupee.] [In place of 'One Rupee' the words 'Two Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]
20.	CHARTER-PARTY, that is to say, any instrument (except anagreement for the hire of a tug steamer), whereby a vessel orsome specified principal part thereof is left for the specifiedpurposes of charter, whether it includes a penalty clauses ornot.	[Thirty Rupee.] [In place of 'Five Rupee' the words 'Ten Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]
21.	COMPOSITION-DEED, that is to say, any instrument except anagreement whereby he conveys his property for the benefit of hiscreditors, or whereby payment of a composition or dividend ontheir debts is secured to the creditors or whereby provision ismade for the continuance of the debtor's business under thesupervision of inspectors or under letters of licence, for thebenefit of his creditors-	Twenty-five rupees.
22.	(a) CONVEYANCE, other than a conveyance specified in clause(b), not being a transfer charged or exempted under article No.62.
	when the amount or value of the consideration for suchconveyance as set forth therein does not exceed Rs. 50/-	Three rupees.
	where it exceeds Rs. 50/- but does not exceed Rs.100/-	Five rupees.
	where it exceeds Rs. 100/- but does not exceed Rs. 200/-	Ten rupees.
	where it exceeds Rs. 200/- but does not exceed Rs. 300/-	Fifteen rupees.
	where it exceeds Rs. 300/- but does not exceed Rs. 400/-	Twenty rupees.
	where it exceeds Rs. 400/- but does not exceed Rs. 500/-	Twenty five rupees.
	where it exceeds Rs. 500/- but does not exceed Rs. 600/-	Thirty rupees.
	where it exceeds Rs. 600- but does not exceed Rs. 700/-	Thirty five rupees.
	where it exceeds Rs. 700/- but does not exceed Rs. 800/-	Forty rupees.
	where it exceeds Rs. 800/- but does not exceed Rs. 900/-	Forty five rupees.
	where it exceeds Rs. 900/- but does not exceed Rs. 1,000/-	Fifty rupees.
	and for every Rs. 500/- or part thereof in excess of Rs.1,000/-.	Thirty five rupees.
	Exemptions
	Assignment of copyright by entry made under the copyrightAct, 1957.
	(b) CONVEYANCE (Not being a transfer charged or exemptedunder Article No. 62) so far as it relate to immovable property.
	Where the amount or value of the consideration for suchconveyance as set forth therein does not exceed Rs. 200/-	Fifteen rupees.
	Where it exceeds Rs. 200/- but does not exceed Rs. 300/-	Twenty rupees.
	Where it exceeds Rs. 300/- but does not exceed Rs. 400/-	Thirty rupees.
	Where it exceeds Rs. 400/- but does not exceed Rs. 500/-	Forty rupees.
	Where it exceeds Rs. 500/- but does not exceed Rs. 600/-	Forty five rupees.
	Where it exceeds Rs. 600/- but does not exceed Rs. 700/-	Fifty rupees.
	Where it exceeds Rs. 700/- but does not exceed Rs. 800/-	Sixty rupees.
	Where it exceeds Rs. 800/- but does not exceed Rs. 900/-	Sixty five rupees.
	Where it exceeds Rs. 900/- but does not exceed Rs. 1,000/-	Seventy five rupees.
	and for every Rs. 500/- or part thereof in excess of Rs.1,000/-	Forty rupees.
	CO-PARTNERSHIP DEED,SeePartnership (No. 46)
23.	COPY OR EXTRACT certified to be a true copy or extract, byorder of any public officer and not chargeable under the law forthe time being in force relating to court fees-
	(i) if the original was not chargeable with duty or if theduty with which it was chargeable does not exceed one rupee andfifty paise;	Five rupees.
	(ii) in any other case ... ... ....	Seven rupees.
	Exemptions
	(a) Copy of any paper which a public officer is expresslyrequired by law to make or furnish for record in any publicoffice or for any public purpose.
	(b) Copy of, or extract from, any register relating tobirths, baptisms, namings, dedications, marriages, divorces,deaths or burials.
24.	COUNTERPART OR DUPLICATE of any instrument chargeable withduty and in respect of which the proper duty has been paid-
	(a) if the duty with which the original instrument ischargeable does not exceed three rupees;	The same duty as is payable on the original.
	(b) in any other case ... ... ...	Five rupees.
	Exemption
	Counterpart of any lease granted to cultivator, when suchlease is exempted from duty.
25.	CUSTOMS-BOND OR EXCISE-BOND -
	(a) where the amount does not exceed Rs. 1,000/-	The same duty as a Bond (No. 15) for such amount.
	(b) in any other case ... ... ... ...	Fifteen rupees.
26.	DEBENTURESeeSchedule I.
	DECLARATION OF ANY TRUSTSeeTrust (No. 64).
	27. [(vi) against entry at Sr. No. 27, in column (2) for thewords "One rupee", the words "Two rupees"shall be substituted;] [Substituted Sr. No. 27 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 5 of 2000) [11-5-2000], published in the Official Gazette, Series I No. 6 dated 12-5-2000.]
	(v) [ against entry at Sr. No. 27, in column (2) for the words"Two rupees", the words "Ten rupees" shallbe substituted;] [Substituted Sr. No. 27 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 62 of 2001) [8-10-2001], published in the Official Gazette, Series I No. 27 dated 10-10-2001.]
27.	DELIVERY ORDER IN RESPECT OF GOODS, that is to say, anyinstrument entitling any person therein named, or his assigns orthe holder thereof, to the delivery of any goods lying in anydock or port, or in any warehouse in which goods are stored ordeposited on rent or hire, or upon any wharf, such instrumentbeing signed by or on behalf of the owner of such goods upon thesale on transfer of the property therein, when such goods exceedin value twenty rupees.	[Ten Rupee.] [In place of 'One Rupee' the words 'Five Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]
	DEPOSIT OF TITLE-DEED,SeeAgreement relating to deposit ofTitle Deeds, Pawn or Pledge (No. 6).
	DISSOLUTION OF PARTNERSHIP,SeePartnership (No. 45).
28.	DIVORCE- Instrument of, that is to say any instrument bywhich any person effects the dissolution of his marriage.	Twenty five rupees.
	POWER - Instrument of -SeeSettlement (No. 58).
	DUPLICATE -SeeCounterpart (No. 24).
30.	EXCHANGE OF PROPERTY - Instrument of -	[The same duty as is livable on a conveyance under clause (a)or (b), as the case may be, of article No. 22 for aconsideration equal to the value of the property of greatestvalue as set forth in such instrument.] [Inserted by the Goa Act No. 10 of 1994.].
	EXTRACT.-SeeCopy (No. 23).
	EXCISE BOND-SeeCustoms Bond or Excise Bond (No. 25.)
31.	FURTHER CHARGE- Instrument of, that is to say, any instrumentimposing a further charge on the mortgaged property-	The same duty as a mortgage deed with position (No. 39) (a)for the amount equal to the amount of the further charge securedby such instrument.
	(a) when such mortgage is one of the description referred toin clause (a) of Article No. 39 that is with possession;
	(b) when such mortgage is one of the description referred toin clause (a) of Article No. 39 (that is without possession).
	(i) if at the time of executionof the instrument of further charge possession of the propertyis given or agreed to be given under such instrument;	The same duty as a mortgage deed with possession (No. 39) (a)for the amount equal to the total of the charge (including theoriginal mortgage demand any further charge already made) lessthe duty already paid on such original mortgage and furthercharge.
	(ii) if possession is not sogiven.	The same duty as a Bond (No. 15) for the amount of furthercharge secured by such instrument.
32.	GIFT- Instrument of, not being a Settlement (No. 58) or Willor Transfer (No. 62).	The same duty as is leviable on a conveyance under clause (a)or (b), as the case may be of article 22 for a considerationequal to the value of the property which is the subject matterof the gift.
	HIRING AGREEMENT or agreement for service.SeeAgreement (No.5).
33.	INDEMNITY-BOND.	The same duty as a Security Bond (No. 57) for the sameamount.
	INSPECTORSHIP DEED-SeeComposition Deed (No. 21).	Same amount.
	INSURANCE-SeePolicy of Insurance (No. 47).
34.	LEASE, including an under-lease or sub-lease and anyagreement to let or sublet.
	(a) where by such lease the rent is fixed and no premium ispaid or delivered -
	(i) where the lease purports tobe for a term of less than one year;	Half of the duty payable on a Bond (No. 15) for the wholeamount payable or deliverable under such lease.
	(ii) where the lease purports tobe for a term of not less than one year, but not more than fiveyears;	Half of the duty payable on a Bond (No. 15) for the amount orvalue of the average annual rent reserved.
	(iii) where the lease purports tobe for a term exceeding five years and not exceeding ten years;	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal to the amount orvalue of the average annual rent reserved.
	(iv) where the lease purports tobe for a term exceeding 10 years, but not exceeding 20 years;	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal to twice theamount or value of the average annual rent reserved.
	(v) where the lease purports tobe for a term exceeding 20 years, but not exceeding 30 years;	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal to three times theamount or value of the average annual rent reserved.
	(vi) where the lease purports tobe for a term exceeding 30 years, but not exceeding 100 years;	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal to four times theamount or value of the average annual rent reserved.
	(vii) where the lease purports tobe for a term exceeding 100 years or in perpetuity;	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal in the case of alease granted solely for agricultural purposes to 1/10th and inany other case to 1/6th of the whole amount of rent which wouldbe paid or delivered in respect of the first fifty years oflease.
	(viii) where the lease does notpurport to be for any definite term.	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal to three times theamount or value of the average annual rent which would be paidor delivered for the first ten years if the lease continued solong.
	(b) Where lease is granted for a fine or premium or for moneyadvanced and where no rent is reserved.	One third of the duty payable on a Conveyance (No. 22) (a)levied by this Act, for a consideration equal to the amount orvalue of such fine or premium or advance as set forth in thelease.
	(c) Where the lease is granted for a fine or premium, or formoney advanced in addition to rent reserved.	One third of the duty payable on a Conveyance (No. 22) (a) aslevied by this Act, for a consideration equal to the amount orvalue of such fine or premium or advance as set forth in thelease, in addition to the duty which would have been payable onsuch a lease, if no fine or premium or advance had been paid ordelivered.
	Exemptions
	Lease executed in the case of a cultivator and for thepurposes of cultivation (including a lease of trees for theproduction of food or drink) without the payment or delivery ofany fine or premium when a definite term is expressed and suchterm does not exceed one year, or when the average annual rentreserved does not exceed one hundred rupees.
	In this exemption a lease for the purposes of cultivationshall include a lease of lands for cultivation together with ahomestead or tank.
	Explanation I.Rentpaid in advance shall be deemed to be premium or money advancedwithin the meaning of this article unless it is specificallyprovided in the lease that rent paid in advance will be set offtowards the last instalment or instalments of rent.
	Explanation II.When a lesSeeundertakes to pay andrecurring charge such as Government revenue, landlord's share ofceases, or the owner's share of municipal rates or taxes, whichis by law recoverable from the lessor and also the cost torepair and improvements paid by the lesSee; the amount so agreedto be paid by the lessee shall be deemed to be part of the rent.
35.	LETTER OF ALLOTMENT OF SHARES, in any company or proposedcompany, or in respect of any loan to be raised by any companyor proposed company.	[Ten Rupee] [In place of 'One Rupee' ' the words 'Two Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.].
	Seealso Certificate or other Document (No. 19).
	(vii) [ against entry at Sr. No. 35, in column (2) for thewords "One rupee", the words, "Two rupees"shall be substituted;] [Substituted Sr. No. 35 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 5 of 2000) [11-5-2000], published in the Official Gazette, Series I No. 6 dated 12-5-2000.]
	(vi) [ against entry at Sr. No. 35, in column (2) for thewords, "Two rupees", the words, "Ten rupees"shall be substituted;] [Substituted Sr. No. 35 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 62 of 2001) [8-10-2001], published in the Official Gazette, Series I No. 27 dated 10-10-2001.]
36.	LETTER OF CREDIT.	SeeSchedule-I.
	LETTER OF GUARANTEE,SeeAgreement (No. 5).
37.	LETTER OF LICENCE, that is to say, any agreement between adebtor and his creditors, that the letter shall, for a specifiedtime, suspend their claims and allow the debtor to carry onbusiness at his own discretion.	Twenty five rupees.
38.	MEMORANDUM OF ASSOCIATION OF A COMPANY-
	(a) if accompanied by article of association under section 26of the Companies Act, 1956.	One hundred and fifty rupees.
	(b) if not so accompanied.	The same duty as is leviable on article of association underArticle 10 according to the share capital of the company.
	Exemptions
	Memorandum of any association not formed for profit andregistered under section 25 of the Companies Act, 1956.
39.	MORTGAGE-DEED, not being an agreement relating to Deposit ofTitle Deeds, Pawn or Pledge (No. 6), Bottomry Bond (No. 16),Mortgage of a Crop (No. 40), Respondentia Bond (No. 56), orSecurity Bond (No 57)-
	(a) when possession of the property or any part of theproperty comprised in such deed is given by the mortgagor oragreed to be given-	The same duty as is leviable on a Conveyance under clause (a)or (b) as the case may be of article No. 22 for a considerationequal to the amount secured by such deed.
	(b) when possession is not given or agreed to be given asaforesaid:	The same as Bond (No. 15) for the amount secured by suchdeed.
	Explanation.A mortgagor who gives to the mortgagee apower of attorney to collect rents or a lease of the propertymortgaged or part thereof, is deemed to give possession withinthe meaning of this article.
	(c) when a collateral or auxiliary or additional orsubstituted security, or by way of further assurances for theabove mentioned purposes where the principal or primary securityis duly stamped-
	for every sum secured not exceeding Rs. 1,000/-;	Two rupees.
	and for every Rs. 1,000/- or part thereof secured in excessof Rs. 1,000/-	Two rupees.
	Exemptions
	(1) Instrument executed by persons taking advances under theLand Improvement Loans Act, 1883, or the Agriculturists LoansAct, 1884, or by their sureties as secured for the repayment ofsuch advances.
	(2) Letter of hypothecation accompanying a bill of exchange.
40.	MORTGAGE OF A CROP, including any instruments evidencing anagreement to secure the repayment of a loan made upon anymortgage of a crop, whether the crop is or is not inex-existence at the time of the mortgage.
	(a) when the loan is repayable not more than three monthsfrom the date of the instrument-
	for every sum secured not exceeding Rs. 200/-.	One rupee.
	and for every Rs. 200/- or part thereof secured in excess ofRs. 200/-	One rupee.
	(b) when the loan is repayable more than three months, butmore than eighteen months, from the date of the instrument-
	for every sum secured not exceeding Rs. 100/-;	One rupee.
	and for every Rs. 100/- or part thereof secured in excess ofRs. 100/-.	One rupee.
41.	NOTARIAL ACT, that is to say, any instrument, endorsement,note, attestation, certificate of entry not being a Protest (No.50) made or signed by a Notary Public in the execution of theduties of his office, or by any other person lawfully acting asa Notary Public.Seealso Protest of Bill or Note (No. 50).	[Twenty Rupee.] [In place of 'Five Rupee' the words 'Ten Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]
42.	NOTE OF MEMORANDUM, sent by a Broker Agent to his Principalintimating the purchase or sale on account of such Principal-
	(a) of any goods, exceeding in value twenty rupees.	One rupee.
	(b) of any stock or marketable security exceeding in valuetwenty rupees.	Subject to a maximum of fifty rupees, one rupee for everyRupees 10,000 or part thereof of the value of the stock orsecurity.
43.	NOTE OF PROTEST BY THE MASTER OF A SHIP.	Two rupees fifty paise.
	Seealso Protest by the Master of a Ship (No. 51).
	ORDER FOR THE PAYMENT OF MONEY.
	SeeBill of Exchange (No. 13).
44.	PARTITION Instrument of as defined by section 2 (15)	The same duty as a Bond (No. 15) for the amount of the valueof the separated share or shares of the property.
		N. B.: The largest share remaining after property ispartitioned or if there are two or more shares of equal valueand not smaller than any of the other shares than one of suchequal shares shall be deemed to be that from which the othershares are separated:
		Provided always that-
		a) When an instrument of partition containing agreement todivide property in severalty is executed and a partition iseffected in pursuance of such agreement the duty chargeable uponthe instrument effecting such partition shall be reduced by theamount of duty paid in respect of the first instrument, butshall not be less than seventy five paise.
		b) where land is held on Revenue Settlement for a period notexceeding thirty years and paying the full assessment, the valuefor the purpose of duty shall be calculated at not more than tentimes the annual revenue.
		c) where a final order for effecting partition passed by anyRevenue authority or any Civil Court, or an award by anarbitrator directing a partition, is stamped with the stamprequired for an instrument of partition and an instrument ofpartition, in pursuance of such order or award is subsequentlyexecuted, the duty on such instrument shall not exceed seventyfive paise.
45.	PARTNERSHIP -
	[A-Instrument of - [Substituted by the Goa amendment Act 9 of 98]
	(a) where the capital of thepartnership does not exceed
	Rs. 1,000/-	Five rupees.
	Rs. 5,000/-	Fifteen rupees.
	Rs. 10,000/-	Twenty five rupees.
	Rs. 15,000/-	Fifty rupees.
	Rs. 20,000/-	Seventy five rupees.
	Rs. 25,000/-	Hundred rupees
	(b) in any other case.	One hundred and fifty rupees.]
	B-Dissolution of Fifty rupees.
	PAWN OR PLEDGE.SeeAgreement relating to Deposit of TitleDeeds, Pawn or Pledge (No. 6).
47.	POLICY OF INSURANCE-	SeeSchedule-I
	["48. POWER-OF-ATTORNEY as defined in section 2 (21) notbeing a Proxy (No. 52). [Earlier entry was substituted by the Goa Act No.5 of 2000 thereafter again by the Goa Act No. 62 of 2001 present entry Substituted.]
	(a) When executed for the sole purpose of procuring theregistration of one single transaction or for admittingexecution of one or more such documents;	twenty rupees
	(b) when required in suits, or proceedings under PresidencySmall Cause Courts Act, 1982;	twenty rupees
	(c) when authorising one person or more to act in a singletransaction other than the case mentioned in clause (a);	twenty rupees
	(d) when authorizing not more than five persons to actjointly and severally in more than one transaction or generally;	forty rupees
	(e) when authorizing more than five but not more than 10persons to act jointly and severally in more than onetransaction or generally;	fifty rupees
	(f) when given for consideration and authorizing the attorneyto sell any immovable property;	The same duty as under clause (a) or (b) as the case may beof Article No. 22 for the amount of consideration.
	(g) in any other case.	twenty rupees
	N.B.:- The term "registration" includes everyoperation incidental to registration under the IndianRegistration Act, 1908.
	Explanation- For the purpose of this articlemore persons than one when belonging to the same firm shall bedeemed to be one person.]
49.	PROMISSORY NOTE.	SeeSchedule I.
50.	PROTEST OF BILL OR NOTE, that is to say, any declaration inwriting made by a Notary Public bill or other person lawfullyacting as such, attesting the dishonour of a bill of exchange orpromissory note.	Four rupees.
51.	PROTEST BY THE MASTER OF SHIP, that is to say, anydeclaration of the particulars of her voyage drawn up by himwith a view to the adjustment of losses or the calculation ofaverages, and every declaration in writing made by him againstthe charterers or the consignors for not loading or unloadingthe ship, when such declaration is attested or certified by aNotary Public or other person lawfully acting as such.	Five rupees.
	Seealso Note of Protest by the Master of a Ship (No. 44).
52.	PROXY.	SeeSchedule I.
53.	RECEIPTS.	SeeSchedule I.
54.	RECONVEYANCE OF MORTGAGED PROPERTY-
	(a) if the consideration for which the property was mortgageddoes not exceed Rs. 1,000/-;	The same duty is leviable on a conveyance under clause (a) ofArticle 22 for the amount of such consideration as set forth inthe reconveyance.
	(b) in any other case -	Fifty rupees.
55.	RELEASE, that is to say, any instrument (not being such arelease as is provided for by section 23A) whereby a personrenounces a claim upon another person or against any specifiedproperty-
	(a) if the amount or value of the claim does not exceed Rs.1,000/-	The same duty as a Bond (No. 15) for such amount or value asset forth in the release.
	(b) In any other case-	Fifteen rupees.
56.	RESPONDENTIA BOND, that is to say, any instrument securing aloan on the cargo laden or to be laden on board a ship andmaking repayment contingent on the arrival of the cargo at theport of destination.	The same duty as Bottomry Bond (No. 16) for the amount of theloan secured.
	REVOCATION OF ANY TRUST OR SETTLEMENT.
	SeeSettlement (No. 58): Trust (No. 64).
57.	SECURITY-BOND OR MORTGAGE DEED, executed by way of securityfor the due execution of any office, or to account for money orother property received by virtue thereof, or executed by asurety to secure the due performance of a contract-
	(a) when the amount secured does not exceed Rs. 1,000/-	The same duty as a Bond (No. 15) for the amount secured.
	(b) in any other case	Fifteen rupees.
	Exemptions
	Bond or other instrument, when executed.
	(a) by any person for the purpose of guaranteeing that thelocal income derived from private subscription to a charitabledispensary or hospital or any other subject of public utility,shall not be less than a specified sum per mensem;
	(b) by person taking advances under the Land ImprovementLoans Act, 1882, or the Agriculturists Loans Act, 1884, or bytheir sureties as security for the repayment of such advances;
	(c) by officers of Government or their sureties to secure thedue execution of an office, or in the due accounting for moneyor other property received by virtue thereof.
58.	SETTLEMENT-
	A - Instrument of (including a deed of dower)	The same duty as a Bond (No. 15) for a some equal to theamount or value of the property settled as set forth in suchsettlement: Provided that, where an agreement to settle isstamped with stamp required for an instrument of settlement inpursuance of such agreement is subsequently executed, the dutyon such instrument shall not exceed two rupees.
	Exemptions
	Deed of dower executed on the occasion of a marriage betweenMuhammadans.
	B-Revocation of - Thirty rupees.
	Seealso Trust (No. 64).
59.	SHARE WARRANTS to bearer issued under the Companies Act,1956.	One and half times the duty payable on a mortgage deed withpossession No. 59 (a) for the amount equal to the nominal amountof the shares specified in the warrant.
	Exemptions
	Share warrant when issued by a Company in pursuance of theCompany's Act, 1956, section 114, to have effect only uponpayment, as composition for that duty, to the Collector of StampRevenue of-
	(a) One-and-a-half per centum of the whole subscribed capitalof the company; or
	(b) if any company which has paid the said duty orcomposition in full subsequently issues an addition to itssubscribed capital, one-and-a-half per centum of the additionalcapital so issued.
	SCRIP.SeeCertificate (No. 19).
60.	SHIPPING ORDER for or relating to the conveyance of goods onboard of any vessel.	One rupee.
61.	SURRENDER OF LEASE -
	(a) when the duty with which the lease is chargeable does notexceed ten rupees;	The duty with which such lease is chargeable.
	(b) in any other case ... ...	Fifteen rupees.
	Exemptions
	Surrender of lease, when such lease is exempted from duty.
62.	TRANSFER (whether with or without consideration)-
	(a) of shares in an incorporated company or other bodycorporate;	SeeSchedule I.
	(b) of debentures, being marketable securities, whether thedebenture is liable to duty or not, except debentures providedfor by section 8;	One half of the duty payable on a debenture (No. 26) for aconsideration equal to the face amount of the debenture.
	(c) of any interest secured by a bond, mortgage-deed orpolicy of Insurance;	One half of the duty which such bond, mortgage deeds orpolicy of insurance is chargeable subject to a maximum ofseventy-five rupees.
	(d) of any property under the Administrators General Act,1961, section 25;	Twenty five rupees.
	(e) of any trust-property without consideration from onetrustee to another trustee, or from a trustee to a beneficiary.	Fifteen rupees.
	Exemptions
	Transfer by endorsement -
	(a) of a bill of exchange, cheque or promissory note;
	(b) of a bill of lading, delivery, warrant for goods or othermerchantile document of title to goods;
	(c) of a policy of insurance;
	(d) of securities of the Central Government.
	Seealso section 8.
63.	TRANSFER OF LEASE by way of assignment and not by way ofunderlease.	The same duty as is leviable on a conveyance with clause (a)or (b) as the case may be, of article 22 for consideration equalto the amount of the consideration for the transfer.
	Transfer of any lease exempt from duty.
64.	TRUST-
	(a) Declaration of - of, or concerning, any property whenmade by any writing not being a Will.	Fifty rupees.
	(b) Revocation of - of, or concerning any property when madeby any instrument other than a Will.	Thirty rupees.
	Seealso Settlement (No. 58).
	VALUATION -SeeAppraisement (No. 8)
65.	WARRANT FOR GOODS, that is to say, any instrument evidencingthe title of any person therein named, or his assigns, or theholder thereof, to the property in any goods lying in or uponany dock, warehouse or wharf, such instrument being signed orcertified by or on behalf of the person in whose custody suchgoods may be.	[Twenty Rupee.] [In place of 'Two Rupee' the words 'Five Rupee' were substituted by amendment Act 5 of 2000, there after by the amendment Act 62 of 2001 present entry substituted.]

15. Repeal and saving.

(1)The Decreto Provincial No. 60, dated the 15th June, 1896, and any other law enacted previous to the 20th day of December, 1961, which authorise the levy of Contribuiçâo de Registo por Titulo Oneroso or Sisa, are hereby repealed.

(2)The repeal of the said laws shall not affect-

(a)the previous operation of the said laws or anything duly done or suffered thereunder; or

(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said laws; or

(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the said laws; or

(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said laws had not been repealed..

(3)Subject to the provisions contained in sub-section (2), anything done or any action taken (including any notification issued or registration effected) under the said laws shall continue to be in force accordingly until superseded by anything done or any action taken under this Act.OrderNo. 35/4/2003-RD. - In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (Central Act 2 of 1899) (hereinafter referred to as the "said Act"), the Government of Goa is hereby pleased to reduce the stamp duty on conveyance (not being a transfer charged or exempted under Article No. 62) so far as it relates to immovable property, which is presently specified in Article 22 (b) of Schedule I-A to the said Act, as in force in this State, to the scale as specified hereunder:-

(a)Where the amount or value of the consideration for such conveyance as set forth therein exceeds Rs. 600/- but does not exceed Rs. 1,000/-, the stamp duty shall be Rs. 20/- and for every Rs. 1,000/- or part thereof in excess of Rs. 1,000/- upto Rs. 50 lakhs, the stamp duty shall be Rs. 20/-;

(b)Where the amount or the value of the consideration for such conveyance as set forth therein exceeds Rs. 50 lakhs, for every Rs. 1,000/- or part thereof upto Rs. 1 Crore, the stamp duty shall be Rs. 25/-;

(c)Where the amount or value of the consideration for such conveyance as set forth therein exceeds Rs. 1 Crore, for every Rs. 1,000/- or part thereof, the stamp duty shall be Rs. 30/-:

Provided that if an agreement is executed, the stamp duty payable hereinabove shall be remitted to the extent it is already paid while executing Agreement, under clause (bb) of Article 5 in Schedule I-A to the Indian Stamp Act, 1899 (Central Act 2 of 1899), as in force in the State of Goa.This Order shall come into force with immediate effect.This issues in supersession of the Government Order No. 35/4/2003-RD dated 06-09-2006, published in the Official Gazette (Extraordinary No. 3), Series II No. 23 dated 11-09-2006.

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