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17.
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CANCELLATION- Instrument of (including anyinstrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for.
See also RELEASE (No. 55), REVOCATION OF SETTLEMENT (No. 58-B), SURRENDER OF LEASE (No. 61) REVOCATION OF TRUST (No. 64-B).
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Sixty five rupees.
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18.
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CERTIFICATE OF SALE. (in respect of each property put up as separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer-
- Where the purchase money does not exceed Rs. 10.
- Where the purchase money exceeds Rs. 10 but does not exceed Rs, 15.
(b) in any other case ...
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Two rupees.
Three rupees.
Three per cent.
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19.
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CRTIFICATE OR OTHER DOCUMENT evidencing the right or title of the holder thereof, or any other person either to any shares, scrip or stock in or of any incorporated Company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body.
See also LETTER OF ALLOTMENT OF SHARES (No. 36)
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Twenty five rupees.
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20.
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CHARTER PARTY, that is to say, any instrument (except an agreement for the hire of a tugsteamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether" it includes a penalty clause or not.
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Fifteen rupees.
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21.
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CHEQE PAY ORDER OR BANK DRAFT.
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One rupee.
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22.
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COMPOSITION DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business under the supervision of inspector or under letters of licence for the benefit of his creditors.
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Two hundred and fifty rupees.
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23.
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CONVEYANCE as defined by section 2(10) not being a TRANSFER charged or exempted under No. 62.
- in case of agriculture land
- in case of immoveable property in an urban area
- in any other case.
Explanation-I: For the purpose of sub-article (b)
(1) "Urban area" shall mean—
(i) an area as defined under the West Pakistan Urban Immoveable Property Tax Act, 1958; and
(ii) any built up area including land situated within or adjoining such area, specified by notification by Government to be an urban area for the purpose of this clause.
Explanation-II: For the purpose of such clause (ii) "built up area" shall mean land which is occupied as site of a building or enclosure and is not used for agricultural purpose or a purpose sub-servient to agriculture.
(2) duty chargeable in respect of instruments relating to property in an urban area specified by the Government under clause (1) shall be effective from the date such area is specified as urban area.
Explanation-III: Any reference in Schedule I to Article 23 shall mean a reference to sub-Articles (a) and (c) only:
- "rural area" means an area not within the boundaries of a City, Municipality or Cantonment Board;
- "agricultural land" means any land in the rural area other than a village abadi or a town.
CO-PARTNERSHIP — DEED, See PARTNERSHIP (No. 46).
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Three rupees for every one hundred rupees or part thereof of the value of land.
Three rupees for every one hundred rupees or part thereof of the value of the property.
Three rupees for every one hundred rupees or part thereof of the value of the property.
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24.
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COPY OR EXTRACT certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees.
- if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed four rupees.
- In any other case.
EXEMPTION
- Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose;
- Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages (divorces), deaths or burials.
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Three rupees.
Fifteen rupees.
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25.
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counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid—
- if the duty with which the original instrument is chargeable does not exceed four rupees;
- in any other case.
EXEMPTION
Counterpart of any lease granted to a cultivator when such lease is exempted from duty.
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The same duty as is leviable on the original.
Fifteen rupees.
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26.
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CUSTOMS-BOND—
- where the amount does not exceed Rs, 1,000
- in any other case.
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The same duty as on a Bond (No. 15) for such amount.
One hundred and twenty five rupees.
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27.
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DEBENTURE (whether a mortgage debenture or not), being a marketable security transferable—
- when issued by public sector corporation/ organizations or by financial institutions approved by or under the regulatory control of, the State Bank of Pakistan, the Federal Government or a Provincial Government and transferred by endorsement or by a separate instrument;
- when transferred by endorsement or by a separate instrument other than those mentioned at (a) above;
- when transferred by delivery—
Where the amount or value secured does not exceed Rs. 50.
Where it exceeds Rs. 50 but does not exceed Rs. 100.
Where it exceeds Rs. 100 but does not exceed Rs. 200.
Where it exceeds Rs. 200 but does not exceed Rs. 300.
Where it exceeds Rs. 300 but does not exceed Rs. 400.
Where it exceeds Rs. 400 but does not exceed Rs. 500.
Where it exceeds Rs. 500 but does not exceed Rs. 600.
Where it exceeds Rs. 600 but does not exceed Rs. 700.
Where it exceeds Rs. 700 but does not exceed Rs. 800.
Where it exceeds Rs. 800 but does not exceed Rs. 900.
Where it exceeds Rs. 900 but does not exceed Rs. 1000.
And for every Rs. 500 or part thereof in excess of Rs. 1,000.
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(i) One first transaction at 0.33% of the amount in value secured.
(ii) On each subsequent transaction at 0.15% of the amount in value secured.
The same duty as on a Bond (No. 15), for the same amount.
Two rupees.
Four rupees.
Eight rupees.
Twelve rupees.
Fifteen rupees.
Twenty rupees.
Twenty three rupees.
Twenty five rupees.
Thirty rupees.
Thirty five rupees.
Forty rupees.
Twenty rupees.
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27-A
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PARTICIPATION TERM CERTIFICATE
Explanation.—The term "Debenture" includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty.
EXEMPTION:
A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of the debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part their property to trustees for the benefit of the debenture-holders; provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed.
See also BOND (No. 15, and SECTIONS 8 and 55)
DECLARATION OF ANY TRUST, See Trust (No. 64)
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The same duty as is leviable on a Debenture of the same value.
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28.
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DELIVERY ORDER IN RESPECT OF GOODS, that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any ware house in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees.
DEPOSIT OF TITLE-DEED [See AGREEMENT relating to DEPOSIT OF TITLE-DEEDS PAWN OR PLEDGE (No. 6)].
DISSOLUTION OF PARTNERSHIP, See PARTNERSHIP (No. 46).
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Seven rupees.
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29.
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DIVORCE. — Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.
DOWER. Instrument of See SETTLEMENT (No.58).
DUPLICATE-See COUNTERPART (No. 25)
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Forty rupees.
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30.
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ENTRY AS AN ADVOCATE, OR ATTORNEY ON THE ROLL OF ANY HIGH COURT— under the Legal Practitioners and Bar Councils Act, 1965—
- in the case of an Advocate.
- in the case of an Attorney;
EXEMPTION
Entry of an Advocate or Attorney on the roll of any High Court when he has previously been enrolled in a High Court.
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One thousand and three hundred rupees.
One thousand and three hundred rupees.
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31.
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EXCHANGE OF PROPERTY—Instrument of—
- when executed in respect of agricultural land.
- when executed in respect of immoveable property in an Urban Area as defined in No.23.
- In any other case.
EXTRACT See Copy (No. 24).
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Two rupees and fifty paisa for every one hundred rupees or part thereof of the value of the property.
Ten rupees for every one hundred rupees or part thereof of the value of the property.
Seven rupees for every one hundred rupees or part thereof of the value of the property.
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32.
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FURTHER CHARGE—Instrument of, that is to say, any instrument imposing a further charge on mortgaged property—
- when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is, with possession);
- when such mortgage is one of the description referred to in clause (b) of Article No. 40(that is, without possession)—
(i) If at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument;
(ii) If possession is not so given.
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The same duty as on a Conveyance (No. 23) for a consideration equal to the amount of the further charge secured by such instrument.
The same duty as on a Conveyance (No. 23) for a consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge.
The same duty as on a Bond (No. 15) for the amount of the further charge secured by such instrument.
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33.
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GIFT-Instrument of, not being a SETTLEMENT (NO. 58) OR WILL OR TRANSFER (NO. 62)—
(a) (i) when executed in favour of legal heirs in respect of Agricultural Land;
(ii) in any other case, in respect 01 Agricultural Land;
(b) other property.
HIRING AGREEMENT or agreement of service, See AGREEMENT (No. 5).
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One rupee and twenty five paisa for every one hundred rupees or part thereof, of the value of the property as set forth in such instrument.
Two rupees and fifty paisa for every one hundred rupees or part thereof, of the value of the property.
Four rupees for every hundred rupees or part thereof, of value o1 the property.
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34.
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INDEMNITY BOND
INSPECTION-DEED, See COMPOSITION-DEED (No. 22).
INSURANCE, See POLICY OF INSURANCE (No. 47).
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The same duty as on a Security Bond (No. 57) for the same amount.
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35.
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LEASE, including an under lease or sub-lease and any agreement to let or sub-let—
(a) where by such lease the rent is fixed and no
premium is paid or delivered—
(i) where the lease purports to be for a term of less than one year;
(ii) where the lease purports to be for a term of not less than one year but not more than three years;
(iii) where the lease purports to be for a term in excess of three years, but not more than twenty years;
(iv) where the .lease purports to be for a term in excess of twenty years or in perpetuity;
(v) where the lease does not purport to be for any definite term;
(b) (i) where the lease is granted for money advanced and where no rent is reserved;
(ii) where the lease is granted for a fine or premium and where no rent is reserved;
(c) (i) where the lease is granted for money advanced in addition to rent reserved;
(ii) where the lease is granted for a fine or premium in additional to rent reserved.
EXEMPTION
Leases, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.
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