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(a) (a) if the amount or value of the same duty as Bond (No.15) for such claim does not exceed Rs. 1,000; amount or value as set forth in the
(b) Release.
(c) (b) in any other case. One hundred rupees.

15. Article 33 of the Act deals with the instruments of Gift, and is reproduced hereinbelow: 

      W.P.(C) 9193/2019 & 3560/2018                                       Page 4
 Description of Instrument               Proper Stamp-duty

"33. GIFT, Instrument of, not           The same duty as Conveyance
being a Settlement (No.58), or          (No.23) on the value of the
Will or Transfer (No. 62)."             property.
HIRING AGREEMENT or
agreement for service- See
Agreement (No.5)