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[Cites 0, Cited by 0] [Section 76] [Entire Act]

State of Gujarat - Subsection

Section 76(3) in The Bombay Stamp Act, 1958

(3)All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five naye paise or, as the case may be, multiples thereof and valid accordingly.[Schedule-1] [Schedule I was substituted by Gujarat21 of 1982. section 19][Stamp Duty on Instruments](See Section 3)[As amended by Bombay Stamp (Gujarat Amendment) Act, 2006 W.E.F. 1-4-2006]
Description of Instrument Proper Stamp Duty
1. [ Acknowledgement of a debt exceeding twentyrupees in amounts or value written or signed by, or on behalfof, a debtor in order to supply evidence of such debt in anybook (other than a banker's pass book) or on a separate piece ofpaper when such book or paper is left in the creditor'spossession : [Any person receiving - any money exceeding Rs. 5000 - any bill of exchange, cheque or promissory note exceeding Rs. 5000 or - any movable property, in satisfaction of debt; shall give a duly stamped receipt for the same on demand by the person paying or delivering the money -stamp duty on receipt is Rs. 1 for Rs. 5000 and above, as per Indian Stamp Act.] Fifty paise]
Provided that such acknowledgement does notcontain anypromise to pay the debt or any stipulation to payinterest orto deliver any goods or other property.  
2. Administration. - Bond, including a bondgiven under theIndian Succession Act, 1925 (XXXIX of 1925) orsection 6 of theGovernment Saving Banks Act, 1873, (V of 1873) [One hundred Rupees] [These words were substituted for the original by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (2) w.e.f. 1-4-2006.]
3. Adoption. - Deed, that is to say anyinstrument (other thana will) recording an adoption orconferring of purporting to conferan authority to adopt. [One hundred Rupees] [These words were substituted for the original by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (2) w.e.f. 1-4-2006.]
4. Affidavit, including an affirmation ofdeclaration in the case ofpersons by law allowed to affirm ordeclare instead of swearing. [Twenty Rupees] [These words were substituted for 'Ten rupees' by Gujarat Act. No. 8 of 2000, Section 3(2) w.e.f. 1-4-2000.]
Exemptions  
Affidavit to declaration in writing when made  
(a) as a condition of enrolment under the ArmyAct, 1950(XLVI of 1950) or the Air Force Act, 1950; (XLV of1950)  
(b) for the immediate purpose of being field orused in anyCourt or before the officer of any court; or  
(c) for the sole purpose of enabling any personto receiveany pension or charitable allowance.  
5. [ Agreement Or memorandum of An Agreement orIts Records - : [Article 5 substituted for the original by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (4) w.e.f. 1-4-2006.]  
(a) if relating to the sale of a bill ofexchange; Nil
(b) if relating to the purchase or sale of aGovernment security; One rupee for every ten thousand rupees or partthereof of the value of the security at the time of its purchaseor, as the case may be, sale.
(c) if relating to the purchase or sale ofshares, scripts, stocks,bonds, debentures, stocks or any othermarketable securityof like nature in or of any incorporatedcompany or otherbody corporate, -  
(i) When agreement or memorandum of anagreements with orthrough a member or between members of aStock Exchangerecognized under the Securities Contracts(Regulation) Act, 1956.(XL. II of 1956) In the case of forward contracts relating tothe purchase or sale of securities, one rupee for every tenthousand rupees or part thereof of the value of the security atthe time of its purchase or, as the case may be, sale.
(ii) in other cases; One rupee for every ten thousand rupees or partthereof of the value of the security at the time of its purchaseor, as the case may be, sale.
(d) if relating to the purchase or sale ofcotton includingcotton pods or Kapas (unginned cotton); one rupee for every ten thousand rupees or partthereof of the value of cotton at time of its purchase or, asthe case may be, sale.
(e) if relating to the purchase or sale ofbullion or specie; One rupees for every ten thousand rupees orpart thereof of the value of silver, gold or, as the case maybe, sovereigns.
(f) if relating to purchase or sale of oilseeds; One rupee for every ten thousand rupees or partthereof of the value of the oil seeds at the time of itspurchase or, as the case may be, sale.
(g) if relating to the purchase or sale of anykind of yarn,non-mineral oils or spices; One rupee for every ten thousand rupees or partthereof of the value of such yarn, groundnut oil, othernon-mineral oil or, as the case may be, spices.
(ga) if relating to giving authority or powerto a promoteror a developer, by whatever name called, forconstructionof or development of, or sale or transfer (in naymannerwhatsoever) of, any immovable property; [Three rupees and fifty paise] [Substituted 'One rupee' by Gujarat Act No. 17 of 2014, dated 28.7.2014.]for everyhundred rupees or part thereof of the market value of theproperty which is the subject matter of such agreement :Provided that theprovisions of section 32A shall, mutates mutanids, apply to suchagreement, memorandum or records thereof as they apply to aninstrument under that section :Provided further that if the proper stamp dutyis paid under clause (g) of article 45 on a power of attorneyexecuted between the same parties in respect of the sameproperty, then the stamp duty under this article shall be onehundred rupees.
(gb) if relating to advertisement on radio,television, cinema,cable network, or any media other thannewspaper. Subject to maximum of three lakh rupees, fiftypaise for every hundred rupees or part thereof on the amount ofconsideration specified in such agreement.
(h) if not otherwise provided for One hundred rupees.
Exemption  
Agreement or Memorandum of Agreement or itsrecords,-  
(a) for or relating to the purchase or sale ofgoods or merchandiseexclusively, not being an agreement ormemorandum of agreementchargeable under entry (d), entry (e),entry (f) or entry (g) of thisarticle or NOTE or memorandumchargeable under article 40;  
(b) made in the form of tenders to the CentralGovernment for orrelating to any loan.  
Agreement TO lease  
(See Lease No. 30)"]  
6. [ Agreement or Memorandum of AgreementRelating to deposit of titledeeds, pawan, Pledge orHypothecation, that is to say any instrumentevidencing anagreement or memorandum of agreement relating to - [Article 6 substituted for the original by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (5) w.e.f. 1-4-2006.]  
(1) the deposit of title deeds or instrumentsconstituting or beingevidence of the title to any propertywhatever (other than a marketablesecurity), where such deposithas been made by way of security for therepayment of moneyadvanced or to be advanced by way of loan or anexisting orfuture debt-  
(a) if such loan or debt is repayable on demandor more than three monthsfrom the date of the instrumentevidencing the agreement, -  
(i) where the amount of loan or debt does notexceed Rs. 10,00,00,000 [***] [Deleted 'Subject to maximum of one lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.],twenty-five paise for every hundred rupees or part thereof.
(ii) where it exceeds Rs. 10,00,00,000 [Subject to maximum of eight lakh rupees,] [Substituted 'Subject to maximum of three lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.]fiftypaise for every hundred rupees or part thereof.
(b) if such loan or debt is repayable not morethan three monthsfrom the date of such instrument, Half the duty payable under sub-clause (a).
(2) the pawan, pledge or hypothecation ofmovable property,where such pawn, pledge or hypothecation hasbeen madeby way of security for the repayment of money advancedorto be advanced by way of loan or an existing or future debt -  
(i) where the amount of loan or debt does notexceedRs. 10,00,00,000. [***] [Deleted 'Subject to maximum of one lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.],twenty-five paise for every hundred rupees or part thereof.
(ii) where it exceeds Rs. 10,00,00,000 [Subject to maximum of eight lakh rupees,] [Substituted 'Subject to maximum of three lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.]fiftypaise for every hundred rupees or part thereof."]
7. Alteration Of Articles of Association of aCompany[under the Companies Act, 2013 (18 of 2013)] [Substituted 'under section 97 of the Companies Act, 1956, (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]in consequence of increase of thecompany's share capitalInstrument of - A sum equal to the duty that would have beenleviable under Article 12 as though the company's nominal sharecapital had been when the company was formed, equal to the totalshare capital so increased, less the sum already paid underArticle 12.
Exemption  
Instrument of alteration of articles of anyassociationnot formed for profit and registered[under Section 8the Companies Act, 2013 (18 of 2013)] [Substituted 'under section 25 of the Companies Act, 1956, (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]  
8. Alteration of Memorandum of Association ofCompany,[under the Companies Act, 2013 (18of 2013)] [Substituted 'under section 97 of the Companies Act, 1956, (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]in consequence of increase of company'sshare capital,Instrument of -  
(a) if the memorandum of association has beenaccompanied[under Section 10 the CompaniesAct, 2013 (18 of 2013)] [Substituted 'under section 26 of the Companies Act, 1956, (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]by articles of association onthe alteration of which dutyis paid under article 7; Nil
(b) if the memorandum of association has notbeenso accompanied and the duty is not so paid; The same duty as is leviable on the memorandumof association under clause (b) of Article 35 as though thecompany's share capital, when the company was formed, had beenequal to the total share capital so increased, less the sumalready paid under the said clause (b).
Exemption  
Instrument of alteration of memorandum of anyassociationnot formed for profit and registered[under Section 8 theCompanies Act, 2013 (18 of 2013)] [Substituted 'under section 25 of the Companies Act, 1956, (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.].  
9. Appointment in Execution of A Power;  
where made by any writing not being a will -  
(a) of trustees One hundred rupees.
(b) of property movable or immovable [One hundred rupees] [These words were substituted for the words Two Hundred Fifty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (6) w.e.f. 1-4-2006]
10. Appraisement or Valuation made otherwisethan underan order of the Court in the course of a suit. [One hundred rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (7) w.e.f. 1-4-2006.]
Exemptions  
(a) Appraisement or valuation made for theinformation of oneparty only, and not being in any mannerobligatory betweenparties either by agreement or operation oflaw.  
(b) Appraisement of crops for purpose ofascertaining the amountto be given to a landlord as rent.  
11. APPRENTICESHIP - DEED, including everywriting relatingto the service or tuition of any apprentice,clerk or servant, placedwith any master to learn anyprofession, trade or employment. [One hundred rupees] [These words were substituted for the words `Fifty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (8) w.e.f. 1-4-2006]
Exemption  
Instrument of apprenticeship by which a personis apprenticedby or at the charge of any public charity.  
12. Articles of association of a company - [Clauses (a) to (g) up to 31-7-98]
(a) where the company has no capital or thenominal sharecapital does not exceed Rs. 1,00,000. [Five hundred rupees [These words substituted for 'two hundred, two thousand, six thousand, ten thousand and twenty thousand by Gujarat 8 of 1992 section 3(3)(a)to(g).]
(b) Where the nominal share capital exceeds Rs.1,00,000 but doesnot exceed Rs. 5,00,000. Two thousand rupees
(c) Where the nominal share capital exceeds Rs.5,00,000 but doesnot exceed Rs. 15,00,000. Five Thousand rupees.
(d) Where the nominal share capital exceeds Rs.15,00,000 but doesnot exceed Rs. 30,00,000. Nine thousand rupees.
(e) Where the nominal share capital exceeds Rs.30,00,000 but doesnot exceed Rs. 50,00,000. Fifteen thousand rupees.
(f) Where the nominal capital exceeds Rs.50.00.000 but doesnot exceed Rs. 1.00.00.000. Twenty thousand rupees.
(g) Where the nominal share capital exceeds Rs.1,00,00,000 Thirty thousand rupees.]
Form 1-8-98 following substituted for[Wherethe Companyhas no share capital or nominal share capital.] [These words were substituted for the words Two Hundred Fifty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (6) w.e.f. 1-4-2006.] clauses (a) to (g).["Subject to maximumof five lakhs rupees, fifty paise for every hundred rupees orpart thereof'] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (9) w.e.f. 1-4-2006.]
Exemptions  
Articles of Association of any company notformed forprofit and registered under section 25 of thecompanies Act, 1956. (1 of 1956).  
See : also Memorandum of Association (No. 35).  
Assignment See Conveyance (No. 20), Transfer(No. 56) and Transfer of Lease (No. 57) as the case may be.  
Attorney, See Power Of Attorney (No. 45).Authority To Adopt,  
See Adoption Deed (No. 3).  
13. AWARD, that is to say, any decision inwriting by an arbitratoror umpire, not being an award directinga partition on a referencemade otherwise than by an order of theCourt in the course of a suit. [One Hundred Rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (10) w.e.f. 1-4-2006.]
Exemption  
Award under the Gujarat Municipalities Act, 1963(Gujarat 34 of 1964)section 268 or the Bombay Hereditary OfficesAct, 1874, (Bom. III of1874.) section 18.  
14. [ BOND as defined by section 2 (c) not beinga debenture and notbeing otherwise provided for by this Act, orby the Gujarat Court-feesAct, 2004, (Guj. 4 of 2004) if theamount or value secured by the bond [Article 14 substituted for the original by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (11) w.e.f. 1-4-2006.]  
(i) does not exceed Rs. 10,00,00,000 [***] [Deleted 'Subject to maximum of one lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.],twenty-five paise for every hundred rupees or part thereof.
(ii) where it exceeds Rs. 10,00,00,000 [Subject to maximum of eight lakh rupees,] [Substituted 'Subject to maximum of three lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.]fiftypaise for every hundred rupees or part thereof.
See : Administration Bond (No. 2), Bottomry Bond(No. 15), CustomsBond or Excise Bond (No. 23), Idemnity Bond(No. 29), RespondentiaBond (No. 50), Security Bond (No. 51)  
Exemption  
Bond, when executed by any person for thepurpose of guaranteeingthat the local income derived fromprivate subscriptions to acharitable dispensary or hospital orany other object of publicutility, shall not be less than aspecified sum per mensum.”]  
15. BOTTOMRY BOND, that is to say, anyinstrument wherebythe master of a sea -going ship borrows moneyon the securityof the ship to enable him to preserve the ship orprosecute her voyage. The same duty as a Bond (No. 14) for the sameamount
16. CANCELLATION- Instrument of (including anyinstrumentby which any instrument previously executed iscancelled),if attested and not otherwise provided for. [One Hundred Rupees] [These words were substituted for `Fifty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (12) w.e.f. 1-4-2006]
See also Release (No.49), Revocation ofSettlement (No.52-B),Surrender of Lease (No.55), Revocation ofTrust (No. 58-B).  
17. CERTIFICATE OF SALE -(in respect of eachproperty put upas a separate lot and sold) granted to thepurchaser of anyproperty sold by public auction by a Civil orRevenue Court orCollector or other Revenue Officer or by anofficer, of Customs:- The same duty as is leviable on a conveyanceunder Article 20 for a market value equal to the amount of thepurchase money.
18. CERTIFICATE OR OTHER DOCUMENT, evidencingtheright or title of the holder thereof, or any other personeither toany share, scrip or stock in or any incorporatedcompany, orother body corporate, or to become proprietor ofshares, scripor stock, in or of any such company or body. 1[“One rupee for every one thousand rupeesor part thereof of the value of the share, scrip or stock”]
See also Letter of Allotment of Shares (No. 31).  
[Explanation.- For the purpose of this article, the value of shares, scrip or stock includes the amount of premium, if any.] [Added by Gujarat Act No. 15 of 2013, dated 10.4.2013.]  
18A. [(1) CLEARANCE LIST, - relating to thetransactions for thepurchase or sale of Government securitiessubmitted to theclearing house of a stock exchange. [Article 18A to 18E were inserted by Gujarat 13 of 1994 section 11(4).] The sum of duties payable under Article 5 (b) or39 (g), as the case may be, in respect of each of the entries insuch list on the value of the securities calculated at the makingup price or the contract price, as the case may be.
(2) CLEARANCE LIST, - relating to thetransactions for thepurchase or sale of a share, script, stock,bond, debenture,debenture - stock or other marketable securityof a like naturein or of an incorporated company or other bodycorporatesubmitted to the clearing house of a stock exchangewhetherrecognised or not under the Securities Contracts(Regulation)Act, 1956 [XLII of 1956] The sum of duties payable under Article 5 (c)(i) or 39 (f), as the case may be, in respect of each of theentries in such list on the value of the securities calculated atthe making up price or the contract price, as the case may be
18B. CLEARANCE LIST, - relating to transactionsfor the purchaseor sale of cotton submitted to the clearinghouse of a Cotton Association. The sum of duties payable under Article 5 (d) or39 (a), as the case may be in respect of each of the entries insuch list on the units of transaction or part thereof
18C.CLEARANCE LIST, - relating to thetransactions for the purchaseor sale of bullion or speciessubmitted to the clearing house of aBullion Association. The sum of duties payable under Article 5 (e) or39 (b), as the case may be, in respect of the entries in suchlist on the units of transaction or part thereof.
18D. CLEARANCE LIST, - relating to thetransactions for thepurchase or sale of oil seeds submitted tothe clearing houseof oil seed Association. The sum of duties payable under Article 5 (f) or39 (c), as the case may be, in respect of the entries in suchlist on the units of transaction or part thereof.
18E. CLEARANCE LIST, - relating to thetransactions for thepurchase or sale of yarn of any kind, nonmineral oil or spicesof any kind. The sum of duties payable under Article 5 (g) or39 (d), as the case may be, in respect of the entries in suchlist on the units of transaction or part thereof.]
19. COMPOSITION - DEED, - that is to say, anyinstrumentexecuted by a debtor whereby he conveys his propertyfor thebenefit of his creditors or whereby payment of acompositionor dividend on their debts is secured to thecreditors, or wherebyprovision is made for the continuance ofthe debtor’s business,under the supervision of inspectorsor under letters of licencefor the benefit of his creditors. one hundred rupees
20. (a) CONVEYANCE, not betting a transfercharged or exempted[under Article No. 56. relating to immovableproperty.] [The words were substituted for the words 'under article No. 56' by Gujarat Act. No. 19 of 2001 Section 6(2) (i) w.e.f. 1-9-2001.] [Three Rupees And Fifty Five Paise] [These Words Were Substituted For `six Rupees' By Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (14) W.E.F. 1-4-2006.]For EveryRs. 100 or part thereof of the amount of the consideration forsuch conveyance or, as the case may be, the market value of theproperty which is the subject matter of such conveyance whicheveris greater.
Exemption
Assignment of copy-right by entry made under theCopyright Act,1957 (XIV of 1957.) Two rupees for every hundred rupees or partthereof of the amount of the consideration for such conveyanceor, as the case may be, the market value of the property which isthe subject matter of such conveyance whichever is greater.]
20.[(aa) Conveyance, not being a transfercharged or exemptedunder article 56, relating to movableproperty. [This clause were substituted by The Bombay Stamp (Gujarat Amendment). Act. 2002 Section 4(2) w.e.f. 1-4-2002.]
20 (b) CONVEYANCE (not being a transfer chargedor exemptedunder Article No.56) so far as it relates to premisesof a co-operativesociety registered or deemed to have beenregistered under theGujarat Cooperative Societies Act, 1961(Gujarat X of 1962) by suchsociety in favour of its member (whetherin consequence of purchaseof its shares or not) or by suchmember in favour of another member(whether in consequence oftransfer of his shares to another member or not) [Three rupees andfifty five paise] [These words were substituted for `Six Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (14) w.e.f. 1-4-2006.]for every Rs. 100 or part thereof of theconsideration for such conveyance or, as the case may be, themarket value of the property which is property which is thesubject matter of such conveyance whichever is greater.The same duty as is leviable under article 20(b);
20[(c) CONVEYANCE (not being a transfercharged or exemptedunder Article No.56) of the property which issubject matter of theconveyance so far it relates to premises- [Clause (C) was inserted by Gujarat 130of 1994 Section 12(5) (1).]
(i) of a Corporation formed and registered underthe Bombay Non-Trading Corporation Act, 1959; (Bombay xxvi of1959); or  
(ii) of a Board constituted under the GujaratHousing Board Act, 1961,(Gujarat xviii of 1961) or the GujaratRural Housing Board Act, 1972;(Gujarat 22 of 1972); or  
(iii) to which provisions of the GujaratOwnership Flats Act, 1973apply by such Corporation, Board,Society, Company or, as thecase may be, Association in favour ofits member or as the casemay be, allotee (whether in consequenceof purchase of his shareor not) or by, such member or, as thecase may be allottee in favourof another member or allottee(whether in consequence of transferof his share to anothermember or as the case may be, allottee or not] The stamp duty is payable under clause (a) and(aa), as the case may be.;]
20](cc) Conveyance, (not being a transfercharged or exempted underarticle No. 56) if relating to bothmovable and immovable property. [Subject to maximum twenty-five crores rupees] [Substituted 'Subject to maximum of ten crores rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.]-(i) an amount equal to[One per cent] [These words were substituted for `0.75 Percent' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (14) w.e.f. 1-4-2006.]of theaggregate amount comprising of the market value of share issuedor allotted in exchange of or otherwise, or the face value ofsuch shares, whichever is higher and the amount of consideration,if any, paid for such amalgamation, or
20 [(d) CONVEYANCE,[so far as it relates toscheme for reconstructionof the company or companies involving mergeror the amalgamationof any two or more companiesby an order of the NationalCompany LawTribunal under section 232 of the Companies Act, 2013(18 of 2013) or foramalgamation or dissolution of Banking Companiesby an order of theReserve Bank of India under Section 44A of the Banking RegulationAct 1949(10 of 1949)] [Substituted by Gujarat Act No. 9 of 2018, dated 2.4.2018.]
  (ii) an amount equal to[one percent] [These words were substituted for '0.75 percent' by Bombay. Stamp (Gujarat Amendment) Act, 2006 Section 5 (14) w.e.f. 1-4-2006.]of thetrue market value of the immovable property situated in the Stateof Gujarat of the transferor company,
  whichever is higher.]
[Explanation I- For the purpose of this Article,[and subject to sub-item (a) of item (ii) of clause (f) of article 45] [Explanation - I was inserted and existing explanation re-numbered' Explanation - II by Gujarat 13 of 1994 - 12 (5) (2).]anagreements to sell an immovable property or an irrevocable powerof attorney shall, in case of transfer of the possession of suchproperty before, at the time of, or after the execution of suchagreement or power of attorney, be deemed to be a conveyance andthe stamp duty thereon shall be chargeable accordingly:
Provided that the provisions of section 32-A shall applymutatis mutandisto such agreement or power of attorney asare applicable to a conveyance:
Provided further that where subsequently a conveyance isexecuted in pursuance of such agreement of sale, or anirrevocable power of Attorney, the stamp duty, if any, alreadypaid and recovered on the agreement of sale or an irrevocablepower of Attorney which is deemed to be a conveyance, shall beadjusted towards the total duty leviable on the conveyance.]
[Explanation II- For the purposes of this Article, theexpression “premises” means any land or building orpart of a building including any flat, apartment, tenement, shopor warehouse therein and includes:-
(i) gardens, grounds and out houses, if any, appertaining tosuch building or part of a building, and
(ii) any fittings affixed to such building or part of abuilding for the more beneficial enjoyment thereof.]
[Explanation III- for the purpose of clause (d), themarket value of share - [These explanation - III substituted by Gujarat Act. no. 8 of 2000 Section 3(b) (iii) w.e.f. 1-4-2000.]
(a) in relation of the transferee company whose shares arelisted and quoted for trading on a stock exchange, means themarket value of share as on the appointed date mentioned in thescheme of amalgamation or when appointed date is not so fixed,the date of[Order of National Company Law Tribunal or, as the case may be the order of the Reserve Bank of India.] [Substituted 'order of the High court' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]
(b) In relation to the transferee company, whose shares arenot listed or listed but not quoted for trading on a stockexchange means the market value of the share issued or allottedwith reference to the market value of share of the transferorcompany.
(c) Where the transferee company and transferor company, whoseshares are not list or not listed but not quoted for trading onstock exchange means the face value of the share issued orallotted with reference to the face value of share of thetransferee company.]
21. Copy OR Extract, certified tobe a true copy or extract by orby order of any public officerand not chargeable under the lawfor the time being in forcerelating to court fees. [One hundred rupees] [These words were substituted for Twenty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (15) w.e.f. 1-4-2006.]
Exemptions  
(a) Copy of any paper which a public officer is expresslyrequiredby law to make or furnish for record in any publicoffice or for anypublic purpose.  
(b) Copy of, or extract from any register relating to births,bapitisms,namings, dedications, marriages, divorces, deaths orburials.  
22. Counterpart Or Duplicate of any instrument chargeable withduty and in respect of which the proper duty has been paid. [One hundred rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (16) w.e.f. 1-4-2006.]
Exemption  
Counterpart of any lease granted to cultivator when such leaseisexempted from duty.  
23. Customs Bond Or Excise Bond, that is to say, any bondgivenpursuant to the provisions of any law for the time being inforceor to the directions of any officer of Customs or Excisefor, or inrespect of, any of the duties of Customs or Excise orfor preventingfrauds or evasions thereof or for any other matteror thing relatingthereto. DECLARATION OF ANY TRUST, See Trust(No. 58) [One hundred rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (17) w.e.f. 1-4-2006.]
24. Delivery Order In respect of Goods, that is to say, anyinstrumententitling any person therein named or his assigns orthe holder thereof,to the delivery of any goods lying in anydock or port, in any warehousein which goods are stored, ordeposited on rent or hire, or upon anywharf,[When such goodsexceed in value one hundred rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (18(a)) w.e.f. 1-4-2006] [One rupee for every one thousand rupees or part thereof] [These words were substituted for Twenty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (18(b)) w.e.f. 1-4-2006.]
DEPOSIT OF TITLE - DEEDS - See Agreement relating to DepositofTitle Deeds, Pawn or pledge (No. 6)  
DISSOLUTION OF PARTNERSHIP- See Partnership (No. 44)  
25. Divorce, Instrument of, that is to say, any instrument bywhich any person effects the dissolution of his marriage. [One hundred rupees] [These words were substituted for `Five hundred Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (19) w.e.f. 1-4-2006.]
DOWER-Instrument of, See Settlement (No. 52)  
DUPLICATE, See Counterpart (No. 22).  
26. Exchange of Property - Instrument of -EXCISE BOND,SeeCustoms Bond or Excise Bond (No. 23) The same duty as is leviable on a conveyance under article 20on the market value of the property of the greatest value.
27. [ Further Charge,- Instrument of, that is to say, anyinstrumentimposing a further charge on mortgaged property- [Article 27 Substituted for the original by Gujarat 13 of 1994 Section 12 (8).]  
(a) When the original mortgage is one of the descriptionreferredto in clause (a) of Article 36 (that is, withpossession). The same duty as is leviable on a conveyance under Article 20(a) for the amount of further charge secured by such instrument.
(b) when such mortgage is one of the description referred toinclause (b) of Article 36 (that is, with possession)-  
(i) if at the time of execution of the instrument of furtherchargepossession of the property is given under such instrument. [Three rupees and fifty paise] [These words were substituted for `Six Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (20) w.e.f. 1-4-2006.]for every Rs. 100 or partthereof for the total amount of the charge (including theoriginal mortgage and any further charge already made) less theduty already paid on such original mortgage
(ii) [ if possession is not so given.] [This clause substituted by Gujarat Act. No. 19 of 2001 Section 6(3)(i) w.e.f. 1-9-2001.] (a) [ where the amount of further charge secured by suchinstrument does not exceed Rs. 10,00,00,000/-[subject to maximum of eight lakh rupees,] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (20(ii)) w.e.f. 1-4-2006.]twenty - five paise for every hundred rupeesor part thereof;
  and further charge.
  (b) where the amount of further charge secured by suchinstrument exceeds Rs. 10,00,00,000/-[Subject to maximum of eight lakh rupees,] [Substituted 'Subject to maximum of three lakh rupees' by Gujarat Act No. 15 of 2013, dated 10.4.2013.]fifty paise for every hundred rupees or partthereof.”]
(c) [ When original mortgage is one of the descriptionreferredin clause (b) (i) of article 36. [This clause inserted by Gujarat 15 of 2003 Section4(1) we.f. 1-4-2003.] The same duty as is leviable under article 6(l)(a).] Deletedw.e.f. 1-3-2006]
28. GIFT-Instrument of not being aSettlement (No. 52) or Willor Transfer No. (56)Hiring Agreement or agreement for service. (See Agreement No.5) The same duty as is leviable on aconveyance under article 20 market value of the property which isthe subject-matter of the gift.Provided that where an instrument of gift contains anyprovision for the revocation of the gift the value of theproperty which is the subject matter of the gift shall, for thepurposes of duty, be determined as if no such provision werecontained in the instrument.
29. Indemnity Bond. [One hundred rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (21) w.e.f. 1-4-2006.]
Inspectorship - Deed.  
See Composition Deed (NO. 19)  
30. LEASE, including an under lease or sub-lease and anyagreementto let or sublet. -  
(a) Where by such lease the rent isfixed and no premium is paidor delivered.  
(i) Where the lease purports to be for a term of less than oneyear. [One Rupee for every hundred rupees, or part thereof] [These words were substituted for the words `The Same Duty as a Bond (No. 14) by The Bombay Stamp (Gujarat Amendment). Act. 2002 Section 4(3(i)) w.e.f. 1-4-2002.]or thewhole amount payable or deliverable under such lease.
(ii) Where the lease purports to be for a term of not lessthan oneyear but not more than three years; [Two Rupee for every hundred rupees, or part thereof] [These words were substituted for Three Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (22) w.e.f. 1-4-2006.]for theamount or value of the average annual rent reserved.
(iii) Where the lease purports to be for a term in excess ofthreeyears but not more than ten years; The same duty as is leviable on a conveyance under Article 20for the amount or value of the average annual rent reserved.
(iv) Where the lease purports to be for a term in excess oftenyears but not more than thirty years; The same duty as is leviable on a conveyance under Article 20for twice the amount or value of the average annual rentreserved.
(v) Where the lease purports to be for a term in excess ofthirtyyears but not more than ninety eight years; The same duty as is leviable on a conveyance under Article 20for thrice the amount or value of the average annual rentreserved.
(vi) Where the lease purportsto be for a term in excess of ninetyeight years; The same duty as is leviable on a conveyance under Article 20for five times the amount or value of the average annual rentreserved.
(vii) Where the lease purportsto be in perpetuity; The same duty as is leviable on a conveyance under Article 20for one fifth of the whole amount or rents which would be paid ordelivered in respect of the first fifty years of the lease.
(viii) Where the lease doesnot purports to be for any definite term; The same duty as is leviale on a conveyance under Article 20for the amount or value of the average annual rent which would bepaid or delivered for the first ten years if the lease continuedso long.
(b) where the lease is granted for afine or premium or for moneyadvanced or to be advanced and where norent is reserved. The same duty as is leviable on a conveyance under Article 20for the amount or value of such fine or premium or advances asset forth in the lease.
(c) Where the lease is granted for afine or premium or for moneyadvanced or to be advanced in addition torent reserved The same duty as is leviable on aconveyance under Article 20 for the amount or value of such fineor premium or advance as set forth in the lease, in addition tothe duty which would have been payable on such lease if no fineor premium or advance had been paid or delivered.Provided that, in any case where an agreement to lease isstamped with advalorem stamp required for a lease and a lease inpursuance of such agreement, is subsequently executed, the dutyon such lease shall not exceed ten rupees.
(d) [ Where the lease relates to movable property. [Clause (d) inserted by Gujarat 10 of 1997. Section 2(3); w.e.f. 1-4-97.] Two rupees for every hundred rupees of part thereof on theamount of average annual rent plus the total amount of fine orpremium or money advanced or to be advanced, irrespective of theperiod for which such lease or agreement to lease is executed.]
Explanation I  
Rent paid in advance shall be deemed to be premium or moneyadvanced within the meaning of this article unless it isspecificallyprovided in the lease that rent paid in advance willbe set off towardsthe last instalment or instalments of rent.  
Explanation II  
When a lessee undertakes to pay any recurring charge such asGovernment revenue, landlord’s share of ceses, or theowner’sshare of municipal rates of taxes, which is by lawrecoverablefrom the lessor, the amount so agreed to be paid bythe lessee,shall be deemed to be part of the rent.  
30A. [ LEAVE AND LICENCE AGREEMENT relating to immovableproperty other than the residential property. [Article 30A were inserted by The Bombay Stamp (Gujarat Amendment). Act. 2002 Section 4(4) w.e.f. 1-4-2002.] Fifty paise for every hundred rupees or part thereof on thewhole amount payable or deliverable plus the total amount of fineor premium or money advanced or to be advanced irrespective ofthe period for which such leave and licence agreement isexecuted.]
31. Letter of Allotment or Renunciation of Shares, in anycompanyor proposed company, or in respect of any loan to beraised by anycompany or proposed company. [One rupee for every one thousand rupees or part thereof ofthe value of the shares.] [These words were substituted for Two Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (23) w.e.f. 1-4-2006.]
See also Certificate or other Document (No. 18)  
32. Letter of Guarantee. [One hundred rupees] [These words were substituted for `Sixty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (24) w.e.f. 1-4-2006.]
33. Letter of Licence, that is to say, any agreement between adebtorand his creditors, that the latter shall, for a specifiedtime, suspendtheir claims and allow the debtor to carry onbusiness at his owndiscretion. [One hundred rupees] [These words were substituted for `Fifty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (25) w.e.f. 1-4-2006.]
34. Marriage Registration [One hundred rupees] [These words were substituted for Two Hundred and Fifty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (26) w.e.f. 1-4-2006.]
35. Memorandum of Association of A Company.  
(a) if accompanied by articlesof association[under Section10 of the Companies Act, 2013 (18 of 2013).] [Substituted 'under section 26 of the Companies Act, 1956. (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.] [One hundred rupees] [These words were substituted for 'One Thousand Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (27) w.e.f. 1-4-2006.]
(b) if not so accompanied The same duty as is leviable on article ofAssociation under Article 12 according to the share capital ofthe company.
Exemption  
Memorandum of any association not formed forprofit andregistered[under Section 8 of the Companies Act, 2013(18 of 2013).] [Substituted 'under section 25 of the Companies Act, 1956 (1 of 1956)' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]  
36. Mortgage - Deed, not being an Agreementrelatingto Deposit of Title-Deeds, Pawn or Pledge (No. 6),Botomry Bond (No. 15), Mortgage of a Corp (No. 37),RespondentBond (No. 50) or Security Bond (No. 51),  
(a) when possession of the property or any partof the propertycomprised in such deed is[xxxx] [The words is 'or is not' deleted by Gujarat 13 of 1994 section 12(12) (1) (i) and substituted by Gujarat Act No. 19 of 2001 sec. 6(4) (i) w.e.f. 1-9-2001.]given, or isagreed to be given,by the mortgagor. (Clause (b) &Explanation up to 31-7-98] The same duty as is leviable on a conveyanceunder[clause (a) of] [These words were inserted by Gujarat 13 of 1994 section 12(12) (1) (ii).]Article 20 for the amount secured by suchdeed.
(b) [ when possession of the property or anypart of the propertycomprised in such deed is not given or notagreed to be given. [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (28(a)) w.e.f. 1-4-2006.] The same duty as is leviable under article6(l)(a).’]
[Explanation I - [The existing Explanation shall be re-numbered as Explanation I and after Explanation I as so renumbered, Explanation, II & III was inserted by Gujarat 9 of 1998 Section 4 (b) w.e.f. 1-8-98.]  
A mortgagor who gives to the mortgage a power ofattorney tocollect rents or a lease of the property mortgaged orpart thereof,is deemed to give possession within the meaning ofthis Article]  
(c) [ when a collateral or auxilliary oradditional or substituted security,or by way of furtherassurance for the above mentioned purposewhere the principal orprimary security is duly stamped.] [Original clause (b) was re-lettered as clause (c) by Gujarat 13 of 1994 Section 11(12) (2).] five rupees for every sum Rs. 1000 secured orpart thereof.
Exemptions  
(1) Instrument executed by persons takingadvances under the LandImprovement Loans Act, 1883 (XIX of1883.) or the Agriculturists’Loans Act, 1884, (XII of1884.) or by their sureties as security forthe repayment of suchadvances.  
(2) Letter of hypothecation accompanying a billof exchange.  
37. Mortgage of A Crop, including any instrumentevidencing anagreement to secure the repayment of a loan madeupon anymortgage of a crop whether the crop is or is not inexistence atthe time of mortgage  
(a) when the loan is repayable not more thanthree monthsfrom the date of the instrument, [Fifty paise] [These words were substituted for Twenty five paise' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (29) w.e.f. 1-4-2006.]for every sum of Rs. 100 or partthereof secured by such mortgage.
(b) When the loan is repayable more than threemonths butnot more than eighteen months from the date of theinstrument. One rupee for every sum of Rs. 100 or partthereof secured by such mortgage
38. Notarial Act, that is to say, anyinstrument, endorsement,note, attestation, certificate or entrynot being a Protest (No. 46)made or signed by a Notary in theexecution of the duties ofhis office, or by any other personlawfully acting as a Notary. Twenty rupee.
See also Protest of Bill or Note (No. 46)  
39. [ Note or memorandum, sent by a Broker orAgent to hisprincipal intimating the purchase or sale on accountof suchprincipal - [Article 39 substituted for the original by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 ( 30) w.e.f. 1-4-2006.]  
(a) of cotton including cotton pods or Kapas(UnginnedCotton), One rupee for every ten thousand rupees or partthereof of the value of cotton at the time of its purchase or, asthe case may be, sale.
(b) of bullion or specie, One rupee for every ten thousand rupees or partthereof of the value of silver, gold or, as the case may be,sovereigns at the time of purchase or, as the case may be, sale.
(c) of oil-seeds, One rupee for every ten thousand rupees or partthereof the value of the oil seeds at the time of its purchaseor, as the case may be, sale.
(d) of any kind of yarn, non-mineral oils orspices, One rupee for every ten thousand rupees or partthereof of the value of such yarn, ground-nut oil, othernon-mineral oil or spices at the time of its purchase or, as thecase may be, sale.
(e) of any other goods exceeding twenty rupeesin value, Nil
(f) of any share, scrip, stock, bond, debenturestock orother marketable security of a like nature exceedingtwenty rupees in value not being a Government security. One rupee for every ten thousand rupees or partthereof of the value of the security at the time of its purchaseor, as the case may be, sale.
(g) of a Government security One hundred rupees.”]
40. NOTE or ENTRY in records made or a LETTERwrittenBY CREDITOR, relating to the deposit of title deeds toserveas evidence of the title to any property whatsoever (otherthanmarketable security) where there is no agreement ofmemorandumof agreement relating to deposit of such title deeds. The same duty as AGREEMENT RELATING TO DEPOSITOF TITLE DEEDS (No. 6)
41. NOTE FOR PROTEST BY THE MASTER OF A SHIP -See also protest by the Master of a ship (No. 47). [One hundred rupees] [These words were substituted for Twenty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (31) w.e.f. 1-4-2006.]
42. ORDER FOR THE PAYMENT OF MONEY not being aBill of Exchange within the meaning of the INDIAN Stamp Act,1899. (II of 1899.) -  
(a) Where payable otherwise than on demand butnot morethan one year after date or sight. [Five rupees] [These words were substituted for `One Rupee' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (32) w.e.f. 1-4-2006.]for every Rs. 1,000 or partthereof the amount of bill or note.
(b) Where payable at more than one year afterdate or sight. The same duty as a Bond (No. 14) for the sameamount.
43. PARTITIONED - Instrument of as defined bysection 2(m). The same duty as a Bond (no. 14) for the amountof the market value of the separated share of shares of theproperty.
  N.B. : The largest share remaining, after theproperty is partitioned (or, if there are two or more shares ofequal value and not smaller than any of the other shares, thanone of such equal shares) shall be deemed to be that from whichthe other shares are separated :
  Provided always that -
  (a) when an instrument of partition containingan agreement to divide property in severalty is executed and apartition is effected in pursuance of such agreement, the dutychargeable upon the instrument effecting such partition shall bereduced by the amount of duty paid in respect of the firstinstrument, but shall not be less than
  [One hundred rupees] [These words were substituted for Ten Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (32) w.e.f. 1-4-2006.]
  (b) where land is held on Revenue Settlement fora period not exceeding thirty years and paying the fullassessment, the value for the purpose of duty shall be calculatedat not more than five times the annual revenue :
  (c) where a final order for effecting apartition passed by any Revenue authority or any Civil Court oran award by an arbitrator directing a partition stamped with thestamp required for an instrument of partition, and an instrumentof partition in pursuance of such order or award is subsequentlyexecuted, the duty on such instrument shall not exceed[Onehundred rupees] [These words were substituted for Ten Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (33) w.e.f. 1-4-2006]
44. Partnership (1) Instrument of -[up to31-7-98] Subject to a maximum of[two thousand rupees,two hundred rupees] [These words were substituted for the words 'One thousand rupees' 'one hundred rupees' by Gujarat 9 of 1993 Section 2 (6) (a).]for every Rs. 10, 000 or part thereof of theamount of the capital of partnership
(1) [[Instrument of anypartnership including, Limited LiabilityPartnership and Joint Venture torun a business] [Substituted by Gujarat Act No. 17 of 2014, dated 28.7.2014.](a) Where such share of capital is brought in by way of cash.(b) Where such share of capital is brought in by way of immovable property.(c) Where such share of capital is brought in by way of cash and immovable property. Subject to maximum of ten thousand rupees, one rupeefor every hundred rupee or part thereof of the amount of the capital ofpartnership.The same duty as is leviable on a conveyance under Article 20 for the market value of such immovable property.The same duty as is leviable under sub-clauses (a) and (b), respectively.]
(2) (a) Alteration in the constitution of thepartnership in[including, LimitedLability Partnership and Joint Ventureto run a business] [Substituted 'consequence of increase of the capital of the partnership,' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]Instrument of A sum equal to the duty that would have beenleviable under clause (I) as though capital of the partnershiphad been, when the partnership was formed, equal to the capitalso increased, less sum already paid under clause (1).
(b)[including, LimitedLability Partnership and Joint Ventureto run a business] [Substituted 'Alteration in the constitution of the partnership' by Gujarat Act No. 9 of 2018, dated 2.4.2018.]in consequence of any reason other thanthat referred to insub-clause (a).Instrument of [One hundred rupees] [These words were substituted for Two Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (34 (b)(c)) w.e.f. 1-4-2006.]
(3) Dissolution of -[Partnership orretirement of partnerincluding, Limited Liability Partnership andJoint Ventureto run a business] [Inserted by Gujarat Act No. 9 of 2018, dated 2.4.2018.](a) where any immovable property is taken as hisshareon dissolution of partnership by a partner other than apartner who brought that property as his share orcontribution topartnership[inclusiveof, LimitedLiability Partnership and Joint Venture to runa business] [Inserted by Gujarat Act No. 9 of 2018, dated 2.4.2018.]. The same duty as is leviable on conveyance underArticle 20 for the market value of such property or one hundredrupees, whichever is more.
(b) in any othercase.45. Power of Attorney - as defined by section2(r),not being a proxy - [One hundred rupees.] [These words were substituted for Two Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (34 (b)(c)) w.e.f. 1-4-2006.]
(a) when executed for the sole purpose ofprocuringthe registration of one or more documents in relationto a single transaction or for admitting execution of oneor moresuch documents; [One hundred rupees.] [These words were substituted for the words 'ten rupees' by Gujarat 13 of 1994 Section 12 (13) (1) and these words were substituted for `Twenty rupee' Gujarat Act. No. 8 of 2000, Section 3(14)(i) w.e.f. 1-4-2000.]
(b) When required in suits or proceedings underthePresidency Small Cause Courts Act, 1882; (XV of 1882) [One hundred rupees.] [These words were substituted for the words `ten rupees' by Gujarat 13 of 1994 Section 12 (13) (1). and these words were substituted for 'Twenty rupees' Gujarat Act. No. 8 of 2000, Section 3(14)(i) w.e.f. 1-4-2000.]
(c) When authorizing one person or more to actin asingle transaction other than the case mentioned inclause(a); [One hundred rupees.] [These words were substituted for the words `ten rupees' by Gujarat 13 of 1994 Section 12 (13) (1). and these words were substituted for 'Twenty rupees' Gujarat Act. No. 8 of 2000, Section 3(14)(i) w.e.f. 1-4-2000.]
(d) when authorizing not more than five personstoact jointly and severally in more than one transactionorgenerally; [One hundred rupees.] [These words were substituted for 'Twenty rupees' Gujarat Act. No. 8 of 2000, Section 3(14)(ii) w.e.f. 1-4-2000.]
(e) when authorizing more than five but not morethan ten persons to act jointly and severally in morethan onetransaction or generally; One hundred rupees.
(f) (i) when given for consideration and authorisingthe attorney to sell any immovable property. The same duty as is leviable on a conveyanceunder Article 20 for the amount of the consideration or, as thecase may be, the market value of the immovable property whicheveris greater;
(ii) [ when authorising to sell or transfer immovable property without consideration or without showing any consideration, as the case may be, [Added by Gujarat Act No. 15 of 2013, dated 10.4.2013.]
{|
(a)if given to the father, mother, brother, sister, wife, husband,son, daughter, grandson, granddaughter; Onehundred rupees.
(b)in any other case. Thesame duty as is leviable on a conveyance under article 20 for theamount of consideration or, as the case may be, market value ofthe immovable property whichever is greater.]
|-| ['(g) When given to a promoter or developer; bywhatever name called, for construction on; ordevelopment of, orsale or transfer (in anymanner whatsoever) of, any immovableproperty. [Clause (g) was inserted by Gujarat 13 of 1994. Section 12 (13) (2). and substituted by Gujarat Act. No. 19 of 2001 Section 6(5)(i) w.e.f. 1-9-2001.]| [Three rupees and fifty paise] [Substituted 'One rupee' by Gujarat Act No. 17 of 2014, dated 28.7.2014.]for every hundred rupees or partthereof of the market value of the property which is the subjectmatter of such power of attorney.|-|| Provided that the provisions of section 32Ashall mutatis mutandis apply to such instrument of power ofattorney as they apply to a Conveyance under that section :Provided further that when proper stamp duty is paid under clause
(ga)of article 5, on an agreement or records thereof or
memorandum of an agreement executed between the same parties andin respect of same property, the duty chargeable under thisclause shall be rupees one hundred.];|-| (h) [ in any other case] [Clause (h) was re-lettered for clause (g) by Gujarat 13 of 1994. Section 12 (13) (2).]| [one hundred rupees] [The words were substituted for the words' ten rupees by Gujarat 13 of (1994 Section 12 (13) (3) and these words were substituted for 'Twenty rupee' Gujarat Act. No. 8 of 2000, Section 3(14)(i) w.e.f. 1-4-2000.]for each personauthorised.|-| [Explanation I :For the purposes ofthis article, more personsthan one when belonging to the samefirm shall be deemedto be one person. [Explanation I, II and III were substituted for N.B. & Explanation by Gujarat 13 of 1994 Section 12 (13) (4).]||-| Explanation - II :The term“registration” includes every operationincidental toregistration under the Registration Act, 1908. (XVI of 1908)||-| Explanation - III :Where under clause+[(f)] duty has been paidon the power of attorney, and aconveyance relating to thatproperty is subsequently executed inpursuance of the power ofattorney between the executants of thepower of attorney, andthe person in whose favour it is executed,the duty on conveyanceshall be the duty calculated on the marketvalue of the propertyreduced by duty paid on the power ofattorney.]||-| 46. PROTEST OF BILL, OR NOTE, that is to say,any declarationin writing made by a Notary or other personlawfully acting as such,attesting the dishonour of Bill ofExchange or promissory note.| [One hundred rupees] [These words were substituted for Twenty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (35-36) w.e.f. 1-4-2006.]|-| 47. PROTEST BY THE MASTER OF A SHIP, that is tosay, anydeclaration of the particulars of her voyage drawn up byhim witha view to the adjustment of losses or the calculation ofaverages,and every declaration in writing made by him againstthecharters or the consignees for not loading or unloading theshipwhen such declaration is attested or certified by a Notaryor otherperson lawfully acting as such.| [One hundred rupees] [These words were substituted for Twenty Rupees' by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (35-36) w.e.f. 1-4-2006.]|-| See also Note of Protest by the Master of a ship(No. 41).||-| 48. Reconveyance of Mortgaged Property| [One hundred rupees] [These words were substituted by Bombay Stamp (Gujarat Amendment) Act, 2006 Section 5 (37) w.e.f. 1-4-2006.]|-| 48A. [ Record of Transaction (electronic orotherwise effectedby a trading member through a stock exchangeor the association,— [Inserted by Bombay Stamp (Gujarat Ind. Amendment) Act, 2007, sec. 9 (2) on notified date.]||-| (a) if relating to sale and purchase ofGovernment Securities.| One hundred rupees|-| (b) If relating topurchases or sale of Securities, other thanthose falling underitem (a) above,-
(i)in case of delivery
| One hundred rupees for every ten thousand rupeesor part thereof.|-| (ii) in case of non-delivery| Twenty paise for every ten thousand rupees or