The Stamp Act 1899

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THE STAMP ACT, 1899

(Act II of 1899)

CONTENTS
CHAPTER1
preliminary
sections

1.   Short title, extent and commencement.
2.    Definitions.                                                                                              
CHAPTERII
stamp duties

A —Of the liability of instrument to dun.

3.    Instruments chargeable with duty.

4.    Several instruments used in single transaction of sale, mort­gage or settlement.

5.    Instruments relating to several distinct matters.

6.    Instruments coming within several descriptions in Schedule -i.

7.    Policies of sea-insurance.

8     Bonds, debentures or other securities issued  on loans under Act XI! 879.

9.   Power to reduce, remit or compound duties. }\~-Of stamps and the mode of using them

10.    Duties how to ix* paid.

11.    Use of adhesive stamps.

12.    Cancellation of adhesive stamps.

13.    Instruments stamped with impressed stamps how to be written.

 

1899 Act n                                          Stamps                                      

sections                                                             
14.  Only one instruments to be on same stamps.
15.  Instrument written contrary   to section 13 or 14 deemed un­
stamped.
16.   Denoting duty.

C—Of the time of stamping instrument

17.   Instruments executed in Pakistan.
18.   Instruments other than bills and notes executed out of Pakistan
19.   Bills and notes drawn out of Pakistan.

D—Of valuations for duty.
20.   Conversion of amount expressed in foreign currencies.
21.    Stock and marketable securities how to be valued.
22.   Effect of statement of rate of exchange   or average price.

23.    Instruments reserving interest.

23-A.   Certain instruments connected with   mortgages'of marke­table securities to be chargeable as agreements.
24.  How transfer in consideration of debt, or subject to future pay­ment, etc.,  to be charged.
25.  Valuation in case of annuity, etc.
26.  Stamp where value of subject matter is indeterminate.
27.  Facts affecting duty to be sat forth in instrument.
28.    Direction as to duty in case of certain conveyances.
E — Duty by whom payable
29.    Duties by whom payable.
30.    Obligation to receipt in certain cases.
CHAPTER III
adjudication   as to stamp
31.    Adjudication as to proper stamp.
32.    Certificate by Collector.

       Stamps                                                                          [Act II 1899
sections
CHAPTER IV
instruments not duly stamped

33.  Examination and impounding of instrument
34.  Special provision as to unstamped receipts.
35.  Instruments not duly stamped inadmissible in  evidence, etc.
36.  Admission of instrument where not to be questioned.
37.  Admission of improperly stamped instruments.
38.  Instruments impounded how dealt with.
39.   Collector's power to refund penalty paid under   section 38, sub-section (1).
40.    Collector's  power to stamp instruments impounded.
41.   Instruments   unduly stamped by accident.
42.  Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.
43.   Prosecution for offence against Stamp-law.
44.   Persons paying duty or penalty may recover same in certain cases.
45.    Power to Revenue authority to refund penalty or excess duty in certain cases.
46.    Non-liability for loss of instruments, sent under section 38.
47.   Power ,o/payer to stamp bills and promissory notes received by him unstamped.
48.    Recovery of duties and penalties.
CHAPTER V
allowances for stamps in certain cases

49.   Allowance for special stamps.
50.   Application for relief under section 49 when to be made.

 

 

1899 Act Uj                                            Stamp                               275

1899 Act II                                                                             Stamp                              
sections

51.   Allowance in case of printed forms no longer required by Cor­porations.
52.    Allowance for misused stamps.
53.   Allowance for spoiled or misused stamps how to be made.
54.    Allowance for,stamps not required for use,
55.    Allowance on renewal of certain debenture
CHAPTER VI
reference . and revision

56.   Control of, and statement of case to, Chief Revenue Authority,
57.   Statement of ease by Chief Revenue Authority to High Court.
58.   Power of High Court to call for further particulars as to case stated.
59.    Procedure in disposing of case stated.
60.   Statement of case by other Courts to High Court,
61.   Revision of certain decisions of Courts regarding the sufficiency of stamps.

CHAPTER VII
criminal offences and procedure

62.   Penalty for executing, etc. instrument not duly stamped.
63.   Penalty for failure to cancel adhesive, stamp.                          
64.    Penalty for omission to comply with provisions of section 27.
65.   Penalty for refusal to give receipt, and for   devices   to evade duty on receipts.
66.   Penalty for not making out police, or making one not    duly stamped.
67.   Penalty for not drawing full number of bills or marine policies purporting to be in sets.

 

       Stamps                           [1899 ^ct. II
SECTIONS

68.    Penalty for post-dating bills, and for other devices to defraud the revenue.
69.   Penalty for breach of rule relating to sale of stamps   and for unauthorised sale.
70.   Institution and conduct of prosecutions.
71.   Jurisdiction of Magistrate.    
72.   Place of trial
CHAPTER VIII
supplemental    provisions;

73.   Books, etc. to be open to inspection.
74.   Power to make rules relating to sale of stamps.
75.   Power to make rules generally to carry out Act.
76.   Publication of rules. 76-A. Delegation of certain powers.
77.   Saving as to court fees.
78.   Act  to   be  translated   and   sold  cheaply.
79.  [Repeated].
SCHEDULE I—stamp duty on instruments.
SCHEDULE If- {Repealed}.

THE STAMP ACT, 1899
(Act n of 1899)
[27th January, 1899]
An Act to consolidate and amend die law relating to Stamps.
WHEREAS it is expedient to Consolidate and, amend the law relating to stamps;
It is here by enacted as follows:—

The Act has been amended in its application to:-- -
(1)     the Punjab and the N.-W.F.P by the Indian Stamp (Punjab  Amendment)   Act,  1922 (Punjab VIII of 1922), the Indian Stamp (Punjab Amendment) Act, 1924 (Punjabi 1924) and the Indian Stamp (N.-W.F.P. Amendment) Act, 1948 (N.-W.F.P. Act XV of 1948); See also the Punjab Stamp (Amendment) Act, 1935 (Punjab I of 1935), Punjab
Act XIV   of 1948,s. 2 and Act XI of 1949, s.2, applying only to the Punjab :
(2)   Sind, by the Indian Stamp (Sind Amendment) Act, 1938 (Sind XII of 1938 );
(3)   Capital of the Federation by the Finance Act, 1952 (V of 1952); and  
(4)   the Province of West Pakistan (except the Capital of the Federation )   by West   Pakis­tan Act XVI of 1957, s.3 (3) and 3rd Sch. (with effect from 14th October, 1955).
It has been applied to Phulera m the Excluded Area of Upper Tanawal to the extenl the Act is applicable in the N.-W.F.P. subject to certain modification, arid extended £o the Excluded Area of Upper Tanawal (N.-W.F.P.)other than Phulera with effect from such date and subject to such modifications as may be notified, .see N.-W.F.P. (UperTamval Excluded Area) Laws Regulation, 1950.
This Act and all rules, notifications, declaration and orders made under it which were in force immediately before the first-day of April, 1952, have been extended to and brought into force in the State of Bahawalpur, see the Bataw.lpur (Extension of Laws) Order, I')S2, (G.G.O.H of 1952).
It has been extended to Khairpur State, see the Khairpur (Federa? Laws) (Second Extension) Order, 1953, (G.G.O. XV of 1953).

It has also been extended to the Leased Areas of Baluchistan, see the Leased   Areas (Laws) Order, 3950 (G.G.O. Ill of 1950); and apniiej in the Federated Areas of Baluchistan, seeGazette of India 1937 Pi,.I,p. 1499.
It has also been extended to the Baluchistan States Union, see G.G.O. XVHI of 1953.
This Act has been amended in its application to the Province of West Pakistan by W.P. Order XXXXVI of 1959 (with effect from the 15th August, 1959).
It has further bem amended in its application to the Province of West Pakistan by W.P. Act II of 1964, s.2.

278                                    Stamps                         [1999 : Act II
CHAPTER1
PRELIMINARY

Short title, extent and commencement.

1.     (I) This Act may be called the if*    *    *] Stamp Act, 1899 2[(2) It extends to the whole of Pakistan (3) It shall come into for-'e on the first day of July, 1899.

 

Definitions.

2.    in this Act, unless there is something repugnant in the subject of context.

Banker.

(1) banker1' includes a bank and any person acting as a banker:

Bill of exchange.

(2) "bill of exchange' means a bill of exchange as defined by the Negotiable Instruments Act, 1881, and includes also a hundi, and any other document entitling or purporting to entitle any person whether named there­in or not, to payment by any other person of, or to draw upon any other person for, any sum of money:

“Bill of exchange payable on demand.”

(3) "bill of exchange payable on demand" includes-

(a)   an order for the payment of any sum of money by a bill of exchange or promissory (note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen:
(b)   an order for the payment  of any sum of money weekly, monthly or at any other stated periods; and
(c)   a letter of credit, that is to say, any instrument by which one person authorises another to give credit to the person in whose favour it is drawn:

1899: Act II]                                                   Stamps                                          

(4) "bill of lading" includes a 'through bill of lading", but does not include a mate's receipt:	“Bill of lading”
(5) "bond" includes	“Pond”

(a)   any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is perfor­med, or is not performed, as the case may be;

(b)   any instrument attested by a witness and not pay­able to order or bearer, whereby a person obliges himself to pay money to another; and

(c)   any instrument so attested, whereby a person   Obtiges himself to deliver  grain   or other  agricultural produce to another:

(6) "chargeable" means, as applied to an instrument execu­ted or first executed after the commencement of this Act, chargeable under this Act and, as applied to any other instrument, chargeable under the law in force in j{Pakistan] when such instrument was executed or where several persons executed the instrument at different tim­es, first executed:

Chargeable.

(7) "cheque" means a bill of exchange drawn on specified banker and not expressed to be payable other wise than on demand;

Cheque.

(8)   2[*            *          *          *          *          *          *]

(9)   Collector.

 [(a) means the Collector of a district; and]

[(b) includes a Deputy Commissioner and any officer whom [the Provincial Government] may, by notifi­cation in the Official Gazette, appoint in this behalf:

1       Subs. by the Central Laws (Statute Reform ) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for "the Provinces and the Capital of the Federation" which had been subs, by A.0.1949, Arts, 3(2) and 4, for "British India".
2.      CI (8) defining "Chief Controlling Revenue-authority" rep. A. O., 1937.
3.      Sub*, by A.O. 1949, Sch. for the original sub-clause (a).       °'A 4. 

  The orignal words "the L.G. " were fist subs, by A.O.,   1937 and  then amended   by W P Ord. XLVI of 1959.

 

                                      Stamps                                          1899 Act H

Conveyance.

(10) "conveyance" includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivas and which is not otherwise specifically provided for by Schedule I:

Duty Stamped.

(11) "duly stamped", as applied to an: instrument,  means     that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in ^Pakistan]:

Executed and “execution”

(12) "executed" and "execution", used with reference    to instruments,  mean  "signed" and "signature" :

“Impressed Stamp”

(13) "impressed stamp" includes—

(a) labels affixed and impressed by the proper  officer, and
 (b) stamps embossed or engraved on stamped paper:

Instrument.	(14) "instrument" includes every document by which any, right or liability is, or purports to be, created, transferred,   limited,   extended,   extinguished or recorded:
“Instrument of Partition.	(15) "instument of partition" means any instrument where by co-owners of any property divide or agree to divide such property in severally, and includes also a final order for effecting a partition passed by any Revenue-; authority or any Civil Court and an award by an arbi­trator directing a partition:
Lease.	(16) "lease" means a lease of immovable property, and includes also—

(a) a patta;
(b) a kahuliyat or other undertaking in writing, not being a counter-part of a lease, to cultivate.

2.      CI. (12-A) defining "Collecting Government " ins. by \.O. 1937, and souse MU iv by A.O., 1961 Art. 3 and Sch., has been omitted by W.P. Ord XLVI of 1959."

 

1899: Act IT]                         Stamps                                              
occupy or pay  or 'deliver    rent   for,   immovable property;

(c)     any instrument by which tolls of any description are let;

(d)     any writing on an application: for a tease intended to signify that the application is granted;

1[16-A.)   "marketable security" means. a-security- of such a descrip­tion as to be capable of being sold in any stock market in 2[Pakistan] or in the   United Kingdom:]

Marketable security.

(17)   '"mortgage-deed "' includes every  instrument whereby ' for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person Transfers, or creates, to, or in favour of. another, a right over or in respect of specified property:

“Mortgage deed.”

(18), "paper" includes vellum, parchment or any other material on which an instrument may be written;

“Paper.”

(19) "policy of insurance" includes-

“Policy of insurance.

(a) any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event;

(b)   a life-policy, and any policy insuring -any person against accident or sickness, and any oilier persona! insurance 3(* *]:

(c)   [*  *          *          *          *          *]

(20) "policy of sea-insurance" or "sea-policy"—

“Policy of sea insurance” or sea-policy.

(a)   means any insurance made upon any ship or vessel (whether for marine or in land navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, merchandise or property.

 

                                           Stamps                                       1899 Act II]
of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in, or relating to, any ship or vessel  and

(b) includes any insurance of goods, merchandise or property for any transit which includes not only sea-risk within the meaning of clause (a) .but also any other risk incidental to the transit insured from the commencement of the transit to the ultimate destination covered bythe .insurance:

Where any person, in consideration of any sum of money paid or to be paid for additional freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or property of any description whatever while on board of any ship or vessel, or engages to indemnify the owner of any such goods, merchandise or property from any risk, loss or damage, such agreement or engagement shall be deemed to be a contract for sea-insurance:

(21) "power-of-attorney" includes any instrument (not char­geable with a fee under the law relating to court-fees for the time being in force) empowering a specified person to act for and in the name of the person execut­ing it:

(22) "Promissory note" means a promissory note as defined by the Negotiable Instruments Act, 1881; it also incl­udes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen:

1[(22) "Public Officer, includes the officer incharge ot a Gove­rnment Office, or  any office of the  Local Council, a
Local Authority, a Statutory Corporation or a similar body set up by the Federal or Provincial Government, a Commercial or Industrial concern, whether singly owned or run through partnership having more than twenty employees, a body registered under the Compa­nies Act, 1913 (Act VII of 1913), or a Co-operative Society;]

1899 : Act II]                                                Stamps                                          

(23) "receipt" includes any note,  memorandum or writing-
(a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received, or

(b) whereby any other movable property is acknow­ledged to have been received in satisfaction of a debt, or

(c) whereby any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or

 (d) which signifies or imports any such acknowledgme­nt, and whether the same is or is not signed with the name of any person :

(24) "settlement" means any non-testainentary disposition, in writing, of movable or immovable   property made—

(a) in consideration of marriage.

(b) for the purpose of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing for some person dependent on bjm, or
(e) for any religious or charitable purpose:
and includes  an agreement in writing to make such a disposition 2(and, where any such disposition has not been made in   writing, any instrument recording, whether by way of declaration  of trust or otherwise, the terms of any such disposition]: 3(and]
(25) "soldier" includes any  person below the rank of non- commissioned officer  who is enrolled under the Indian Army Act 1911 4[or the Pakistan   Army Act. 1952.]

 

284                                               Stamps                  [1899 : Act II
CHAPTER II

STAMP-DUTIES

        3. "Subject, to the provisions of this Act and the   exemptions contained in Schedule I, the following instruments shall be charge, cable with duty of the amount indicated in that schedule as the proper duty there for respectively, that is to say —
(a) every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in i [Pakistan] on or after the first day of July, 1899;
(b) every bill of exchange 2[payable   otherwise than on demand] 3[*    *] or promissory note drawn or made out of ^Pakistan] on or after that day and  accepted or paid, or presented for acceptance or payment, or endorsed, transferred or other-wise negotiated, in  3[Pakistan]; and

(c) every Instrument (other than a bill of exchange 3[* *] or promissory note) mentioned in that Schedule, which, not having been previously executed by any person, is executed' out of 1 [Pakistan] on or after that day, relates to any property situate, or to any matter or thing done or to be done, in l[Pakistan] and is received-m ^Pakistan]:
Provided that, no duty shall be chargeable in respect or .
(\) any instrument executed by, or on behalf of, or  in favour, of the 4[Government] in cases where, but for this exem­ption, title 4[Govcrnnien!;] would be liable to pay the duty chargeable in respect of such instrument;

1.    Subs, by the Central Laws (Statue Reform)  Ordinance, 1960 (XXI of i9G9);J. 3 and 2-iJ 3r-h. ('with  effect  from the 14th October, 1955), for "the Provinces and the Capital of the Federation which had been subs, by A.O. 1949, Arts. 3 (2) and 4, for "British India",
2.      Ins. by the Indian Finance Act, 1927 (V of 1927) s.5..
3.      The word "cheque" rep., ibid.
4.      Subs, by W.P. Ord. XLVI of 1959 . for "Crown."

1899: Act IT]                                     Stamps                                

(2) any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act, 1894 or under Act XIX of 1838,1 or the Registration of Ships Act, 1841, as amended by subsequent Acts.

4. 2[(1) Where, in die case of any sale, mortgage or settle­ment, several instruments are employed for completing the transac­tion, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, for the conveyance, mortgage or settle­ment, and each of the other instruments shall be chargeable with a duty of four rupees instead of the duty (if any) prescribed for it in that Schedule.]

Several instruments used in single transaction of sale mortgage of settlement.

(2) The parties may determine for themselves which of the instruments so employed shall, for the purposes of sub-section (1), be deemed to be the principal instrument:
Provided that the duty chargeable on the instrument so deter­mined shall be the highest duty which would be chargeable in respect of any of the said instruments employed.

5. Any instrument comprising or relating to several distinct matters shall be chargeable with the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters, would, be chargeable under this Act.	Instruments relating to several distinct matters.
6. Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descrip­tions in Schedule 1, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties:	Instruments coming witing several descriptions in Schedule I.

2[Provided that nothing contained in this Act shall render chargeable with duty exceeding four rupees a counterpart or dupli­cate of any instrument chargeable with duty and in respect of which the proper duty has been paid.]

7. (1) No contract for sea-insurance (other than such insur­ance as is referred to in section 506 of the Merchant Shipping Act, 1894) shall be valid unless the same is expressed in a sea-policy.

Policies of sea insurance.

2.   Subs by  W. P. Act II  of 1964:

286                                               Stamp*                  [1899 : Act 11
(2) No sea-policy made for time shall be made for any time exceeding twelve months.
(3) "No sea-policy shall be valid unless it specifies the parti­cular risk or adventure, or the time, for which it is" made, the names of the subscribers or under-writers, and the amount or amounts insured.
(4) Where any sea-insurance is made for or upon a voyage and also for time, or to extend to or cover any time beyond thirty days after the ship shall have arrived at her destination and been there moored at anchor, the policy shall be charged with duty as a policy for or upon a voyage, and also with duty as a policy for time.

8.     (1) Notwithstanding anything in this Act, any local authority praising a loan under the provisions of the Local Authorities Loan Act, 1879, or of any other law for the time being in force, by the issue of bonds, debentures or other securities, shall, in respect of such loan, be chargeable with a duty of if one per centum] on the total amount of the bonds, debentures or other securities issued by it,   and such bonds, debentures or other securities need not be stamped, and shall not be chargeable with any further duty   on renewal, consolidation, sub-division or otherwise.

(2) The provisions  of sub-section (1) exempting certain bonds, debentures or other securities from being stamped and from being chargeable with certain further   duty shall apply to the bonds, debentures or other securities of all outstanding loans of the kind mentioned therein, and all such bonds, debentures or other securities shall be valid, whether  the same are stamped or not:
Provided that nothing herein contained shall exempt the local authority which has issued such bonds, debentures or other securities from the duty chargeable in respect thereof prior to the twenty-sixth day of March, 1897, when such duty has not already been paid or remitted-by .order issued by the  2[Federal Government].

(3) In the case of wilful neglect to pay the duty required by this section, the local authority shall be liable to forfeit to the 3[Provincial] Government a sum equal to ten per centum upon the amount of duty payable, and a like penalty for every  month after the first month during which the neglect continues.

1899 : Act II]                               Stamps                                          

9.    t[The  Provincial Government] may,  by rule or  order pub- Wished in the [Official Gazette]

Power to reduce, remit or compound duties.

(a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of s[the territories under its ad-ministration],the duties with which any instruments or any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of such class, are chargeable, and
(b) provide  for the  composition or consolidation of duties in the case of issues by any incorporated company or other body corporate of debentures, bonds or other marke­table securities.
4[9 A.-—Power of Provincial Government to exempt certain Instrument.—The Provincial Government may, by Notification in the official gazette, generally exempt from payment of the whole or any part of the duties on any instruments executed by or in favour of a banking company in the normal course of its banking business.
Explanation.—For the purpose of this  Section, "banking company " shall have the same meaning as assigned to it in the Banking Tribunals Ordinance, 1984 (LVIII of 1984},]

B—OJ stamps and the mode of using them

10. (1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instrument, by means of stamps—

Duties how to be paid.

(a)        according to the provisions herein contained, or
(b)        when no such provision  is  applicable  thereto, as  the '[provincial  Government] may by rules direct.
(2)        The rules made under sub-section (1) may, among other matters, regulate;—
(a)        in the case of each kind of instrument-  the description of stamps which  may be    used;

3.      Subs, by W.P. Ord. XLVI of 1959, for "Collecting Government" which had been sub*, by A.O., J937, for" G G in C."
6.       See the Stamp Rules, 1925.

 

                                                Stamps                 [1899: Act U
(b)   in the case of instruments stamped with impressed stamps— the number of stamps which may be used;
(c)   in the case of bills of exchange or promising -notes written in any Oriental language—the size of the  paper on which they are written.

 

Use of adhesive stamps.

11.    The following instruments may be stamped with adhesive stamps, namely:—

(a)   instruments chargeable with i[a duty not exceeding twenty-five paisa], except parts of bills of exchange payable otherwise than on demand and drawn in sets;
(b)   bills of exchange, a[*    *] and promissory notes drawn or made out of [Pakistan]:
(c)   entry as an advocate, vakil or attorney on the  roll   of a High Court;
(d)   notarial acts ; and
(e)   transfers by endorsement of shares in any incorporated company or other body corporate.

Cancellation of adhesive stamps.

12.     (1)   (a) Whoever affixes any adhesive stamp to any  instrument chargeable with duty which has been executed  by any person shall, when affixing such stamp, cancel the same so that it cannot be used again ; and

(b) whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution, unless such stamps has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again.

(2) Any instrument bearing an adhesive stamp which ha.. not been cancelled so that it cannot be used again, shall, so fur as such stamp is concerned, be deemed to be unstamped.

(3) The person required by sub-section (1) to  cancel an adhesive stamp may cancel it by writing   on or across the   .stamp his name or initials or the name or initials of his firm with the true date of his so writing, or in any other effectual   manner.

3.   Subs, by the Central Laws (Statute Reform ) Ordinance, 1960 (XXI of I960) "ul-2n Sjh (With effect from the 14th October, 195), for "the Iovinsss and the which had been subs, byA.O. 1949, Arts. 3(2) and 4, for  "British India".

1899 : Act II]                                  Stamps                                          

13. Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.

Instruments stamped with impressed stamps how to be written.

14. No second instrument chargeable with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written:

Only one instrument to be on same stamp.

Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring any right created or evidenced thereby or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby.

15.    Every instrument written in contravention of section 13 or section 14 shall be deemed to be unstamped.

Instrument written contrary to section 13 or 14 deemed un-stamped,

16.    Where the duty with which an instrument is chargeable, or t its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty shall, if application is made in writing   to the Collector for that purpose, and on   p reduction of both the instru­ments, be denoted upon such first mentioned instrument, by endorse­ment under the hand of the Collector or in such other manner (if any) as the  '[Provincial Government] may by rule   prescribe.

Denoting duty.

C—of the time of stamping Instruments

17. All instruments chargeable with duty and executed by any person in 2[Pakistan] shall be stamped before or at the time of execution.	Instruments ecuted in Pakistan,
18. (1) Every instrument chargeable with duty executed only out of    2[Pakistan], and not being a bill of exchange, 3[*    *] or promissory note, may be stamped within three months after it has been first received in 2[Pakistan].	Instruments other than bills and notes executed out of 2 (Pakistan)

3.      The word "cheque" rep. by the Indian Finance Act, 1927 (V of 1927), s.5.
Stamps                                            [1899 : Act II           
(2) Where any such instrument cannot, with reference to the description of stamp prescribed therefor, be duly stamped by a private person, it may be taken within the said period of three" months to the Collector, who shall stamp the same, in such manner as the 1[Provincial Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

19. The first holder in 2[Pakistan] of any bill of exchange, [payable other wise than on demand] 4[* *] or promissory note drawn or made out of 2[Pakistan] shall, before he presents the same for accep­tance or payment, or endorses, transfers or otherwise negotiates the same in 2[Pakistan], affix there to the proper stamp and cancel the same:
Provided that,—

(a)   if, at the time any such bill of exchange, 4[* *] or note comes into the hands of any holder thereof in 2[Pakistan]. the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by section 12, and such holder has no reason to believe that such stamp was affixed or cancelled otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to such holder, be deemed to have been duly affixed and cancelled;

(b)   nothing contained in this proviso shall relieve any person from any penalty incurred by him for omitting to affix or cancel a stamp.

D — Of valuations for duty

20.     (1) Where an instrument   is   chargeable with ad valorem duty in respect of any money expressed in any currency other than that of 2[Pakistan], such duty shall be calculated on the value of such money in the currency of 2[Pakistan] according to the current  rate of exchange on the day of the date of the instrument.

1899: Act II]                                                   Stamps                                         

(2) the Federal Government] may, from time to time, by notification in the 2[Official Gazette], prescribed * a rate of exchange for the conversion of British or any foreign currency into the currency of 4[Pakistan] for the purposes of calculating stamp-duty, and such rate shall be deemed to be the current rate for the purposes of sub-section (1).

21.   Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable or other security, such duty shall be" calculated on the value of such stock or security accor­ding to the average price or the value thereof on the day of the date of the instrument.	Stock and marketable securities how to be valued.
22.   Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with such statement, [it shall so far as regards the subject-matter of such statement, be present, until the   contrary is proved, to be duly stamped.	Effect of statement of rate of exchange or average price.

23. Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher1 than that with which it would have been chargeable had no mention of interest been made therein.

Instruments reserving interest.

s[23-A.     (I) Where an instrument (not being a  promissory note or bill of exchange)— (a) is given upon the occasion of the   deposit of any marke­table security by way of security for money advanced  or - to be advanced byway of loan, or for an existing or future debt, or

Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.

(b) makes redeemable or  qualifies a duly stamped transfer intended as a security, of any marketable security,
it shall be chargeable with duty as if it were an agreement or memor­andum of an agreement chargeable with   duty under  6[Article No. 5 (c) of  Schedule I.

5.      Ins. by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), s,3. 6!   Subs, by the Indian Stamp (Amendment Act, 1912 (1 of 1912), s. 3, for "Article No.5 (b)",

292                                              Stamps                   [1899 Act: II
(2) A release  or  discharge of any  such   instrument shall only be chargeable with the like duty.]

24.    Where any   property is transferred to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge   or encumbrance upon the property or not, such debt, money or stock is to be deemed the whole or part, as the case maybe, of the consideration in respect whereof the transfer is chargeable with ad valoremduty:

Provided that nothing in this section shall apply to any such certificate of sale as is mentioned in Article No. 18 of Schedule I.

Explanation—In the case of a sale of property subject to a mortgage or other encumbrance, any unpaid mortgage-money or money charged, together with the interest (if any) due on the same, shall be deemed to be part of the consideration for the sale:

Provided that, where property subject to a mortgage is transferred to the mortgage, he shall be entitled to deduct from t he duty payable on the transfer the amount of any duty already paid in respect of the mortgage.
Illustrations
(1) A owes B Rs. 1,000. A sells a property to B, \hz considera­tion being Rs. 500 and the release of the previous debt of Rs. 1,000. Stamp-duty is payable on Rs. 1,500.

(2) A sells a property to B for Rs. 500 which is subject to a mortgage to C for Rs. 1,000 and unpaid interest Rs. 200. Stamp-duty is payable on Rs. 1,700.

(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5,000. B afterwards buys the house from A. Stamp-duty is pay­ able on Rs. 10.000 less the amount of stamp-duty already paid for the mortgage.

25. Where an instrument is executed to secure the payment of an annuity or other sum payable periodically, or where the considera­tion for a conveyance is an annuity or other sum payable periodically, the amount secured by such instrument or the consideration for such
1899 : Act II]                                     Stamps                                     
conveyance, as the case may be, shall, for the purposes of this Act, be deemed to be,—
(a)   where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained--such total amount;
 (b) Where the sum is payable in perpetuity or for an inde­finite time not terminable with any life in being at the date of such instrument or conveyance the total amount
which, according to the terms of such instrument or conveyance, will or may be payable during the period of twenty years calculated from the date on which the first
payment becomes due; and

(c)   where the sum is payable for an indefinite time terminable with any life in being at the date of such instrument or conveyance—the maximum amount which will or may be payable as aforesaid during the period of twelve years calculated from the date on which the first pay­ment becomes due.

26,    Where the amount or value of the    subject-matter of any ' instrument chargeable withad valorem duty cannot be, or (in the case of an instrument executed before the   commencement of this Act) could not have been, ascertained at the date of its execution or first execution, nothing shall be claimable under such instrument more than the highest amount or value   for which, if stated in an instrument of the same description, the stamp actually used would, at the   date   of such   execution have been sufficient:

1 [Provided that, in the case of the lease of a mine in which royalty or a share of the produce is received as the rent or part of the rent, it shall be sufficient to have estimated such royalty or the value of such share, for the purpose of stamp-duty,- -

(a)   when the lease has been granted by or on behalf of 2[the Government], at such amount or value as the Collector may, having regard to all the   circumstances of the case, have estimated as likely to be payable by way of royalty or share to 2[the  Government] under the  lease, or,

(b)   when the lease has been granted   by any other person, at twenty thousand rupees a year; and the whole amount of such royalty or share,   whatever it may be,   shall   be claimable   under   such lease:]

and the whole amount of such royalty or share,   whatever it may be,   shall   be claimable   under   such lease:]

Stamps                                                             [1899 : Act II

Provided also that, where proceedings have been taken in res­pect of an instrument under section 31 or 41, the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution.

    27.    The consideration (if any) and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.

28. (1) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the consideration shall be apportioned in such manner as the parties think fit, provided that a distinct consideration for each separate part is set forth in the con­veyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in respect of such distinct consideration.

(2) Where  property  contracted to   be purchased for one consideration for the whole, by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts by separate instruments to the persons by or for whom the same was purchased, for distinct parts of the consideration,   the conveyance of   each separate part shall be chargeable with ad valorem duty in respect of the distinct part of the consideration th­erein specified.

(3) Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof, con­tracts to sell the same to any other person and the property is in consequence conveyed immediately to the sub-purchaser, the con­veyance shall be chargeable with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-pur­chaser.

(4) Where a person, having contracted- for the purchase of any property but not having obtained a conveyance thereof, cont­racts to sell the whole, or any part thereof, to any other person or persons and the property is in consequence conveyed by the original seller to different persons in parts, the conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem duty in respect only of the consideration paid by such sub-purchaser, without regard to the amount or value of the original consideration, and the conveyance of the residue (if any) of such property to the ori­ginal purchaser shall be chargeable with ad valorem duty in respect only of the excess of the original consideration over the aggregate of the consideration paid by the sub-purchasers:
1899 : Act 11]                                               Stamps                                           
Provided that the duty on such last-mentioned conveyance shall in no case be less than one rupee.
(5) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is charge­able with ad valorem duty in respect of the consideration paid by him and is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consideration obtained by such original seller, or, where such duty would exceed five rupees, with a duty of five rupees.
E—Duty by whom payable
29.   la the absence of an agreement to the contrary,  the expense Duty of providing the proper stamp shall be borne, —
(a) in the case of any instrument    described in any of  the following Articles of Schedule I, namely:—
No.    2.   (Administration Bond),
[No. 6.   (Agreement relating   to Deposit of Title-deeds, Pawn or pledge],
No.   13,                        (Bill of Exchange),
No.   15.                        (Bond),
No.   16.                        (Bottomery Bonds),
No. 26.                          (Customs Bond),
No.  27.                         (Debenture),
No. 32.                          (Further Charge),
No.  34.                         (Indemnity-Bond),
No. 40.                          (Mortgage-Deed),
No. 49.                          (Promissory-Note),
No.  55.                         (Release),
No. 56.                          (Respondentia Bond),

                                      Stamps             [1899 : Act 11

No.  57.                         (Security Bond of Mortgage-Deed),

No. 58.                                    (Settlement)

 

No.  62.     (b) (Transfer  of Debentures, being market-         able securities, whether the debenture is liable to duty or not, except debentures provided for by section 8).

No. 62.     (c) (Transfer   of any  interest  secured by a bond, mortgage-deed or policy of insurance),— by the person drawing, making or executing such   instrument:

l[(b) in the case of a policy of insurance other than fire-insurance—by the person effecting    the insurance;

(bb) in the case of a policy of   fire-insurance—by    the person issuing the policy;]

(c) in the case of a conveyance (including a re-convey­ance of mortgaged property) by the grantee : in the case of a lease or agreement to lease-by the lessee or intended lessee;

(d) in the case of a counterpart of a lease—by the lessor:

(e) in the case of an instrument of exchange — by the parties in equal shares;

(f) in the case of a certificate of sale-by the purchaser of the property to which such certificate relates: and

(g)   in the case of an instrument of partition —by the parties thereto in proportion to their respective shares in the whole property partitioned, or, when the partition is made in execution of an order passed by a Revenue-authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs.

1899 : Act IIJ                                             Stamps                                
30 Any person receiving any money exceeding twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding twenty rupees, or receiving in satisfaction or part satisfaction of a debt any movable property exceeding twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same.

1[Any person receiving or taking credit for any premium or consideration for any renewal of any contract of fire-insurance, shall, within one month after receiving or taking credit for such premium or consideration, give a duly stamped receipt for the same.]
CHAFFER III
ADJUDICATION AS TO STAMPS

31.     (1) When any instrument,   whether   executed or not   and whether previously stamped or not, is brought   to  the Collector, . and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than 2[fifty paisa] as the Collector may in    each case direct, the Collector shall deter­mine the duty (if any) with which, in his judgment, the instrument is chargeable.

Adjudication as to proper stamp.

(2) For this purpose the Collector may require to be fur­nished with an abstract of the instrument, and also with such affi­davit or other evidence as he may deem necessary to prove that all "the facts and circumstances affecting the chargeability of the instru­ment with duty, or the amount of the duty with which it is charg­eable, are fully and truly set forth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly:
Provided that—

(a)   no evidence furnished in pursuance of this-section shall be used against any person, in any civil proceeding, except ,,in an , enquiry a;-; to the duty with which the instrument to which it relate is chargeable; and

(b)   every person by whom any such evidence is furnished shall, on payment of the full duty with which the instru­ment to which it relates is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument . any of the facts or circumstances aforesaid.

2.    Subs, by W.P. Act II of 1964 for "eight annas.”
Stamp}                        [1899 : Act II

32. (!) When an instrument brought to the Collector under section 31, is, in his opinion, one of a description chargeable with duty, and—

(a)   the Collector determines that it is already fully stamped, or

(b)   the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid3

the Collector shall certify by endorsement on such instrument that that full duty (stating the amount) with which it is chargeable has been paid

(2) When such instrument is, in his opinion, not charge­able with duty, the Collector shall certify in manner aforesaid that, such instrument is not so chargeable.

(3) Any  instrument, upon which an endorsement has been made under this section, shall be deemed to  be  duly   stamped do not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acters upon and registered as if it had been originally duly stamped:
Provided that nothing in this section  shall  authorize  the Collector to endorse-

(a)   any instrument executed or first executed in ^Pakistan] and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;

(b)   any instrument executed or first executed out of ^Pak­istan] and brought to him after the expiration of three months after it has been first received in 2[Pakistan]; or

(c)   any instrument chargeable with 3[a duty not exceeding twenty-five paisa] or any bill of exchange or promissory note, when brought to him,after the drawing or execution thereof, on paper not duly stamped.

1       For refund of its duty in the case of certain instruments, see the stamp (Specified   Instru­ments) Act,1924 (XH of 1924), s.3(4).
2.      Subs by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of I960), s.3 and 2nd Sch, with effect from the 14th October, 1955),for " the Provinces and the Capital) of the Federation" which had been subs, by A.O., 1949, Arts. 3(2)and 4, for "British India",.
3.      Subs, by W.P. Act II of 1964, for " the duty of an «ma or half an anna.

1899. Act II]                                     Stamps                                     
CHAPTER IV
INSTRUMENT NOT DULY STAMPED
33. (I) Every person having by law or consent of par ties author-1 ity to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same.

(2) For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in '[Pakistan] when such instrument was executed or first executed:
Provided that—
(a)   nothing herein contained shall be deemed to requ­ire any Magistrate or Judge of a Criminal Court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVT of the Code of Criminal Procedure, 1898;
(b)   in the case of a Judge of a High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.
(3) For the purposes of this section, in cases of doubt.—
(a) [the Provincial Government] may determine3 what offices shall be deemed to be public offices; and
(b) 4 [the Provincial Government] may determine who shall be deemed to be persons   in charge  of public offices.

Stamps                                                                                      [1899: Act II

Special provision as to unstamped receipts.

34. Where any receipt chargeable with a duty J [not exceeding twenty-five paisa is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may, in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefor.

Instruments not duly stamped inadmissible in evidence, etc.

35.   No instrument   chargeable   with duty shall  be admitted in a evidence for any purpose by any person having   by law or consent of parties   authority to receive  evidence,  or shall be   acted upon, registered or authenticated by any such persons or by   any   public officer, unless such instrument is duly   stamped:

Provided that--

 (a) any such instrument not being an instrument chargeable with a duty3 [not exceeding twenty-five paisa] only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five-rupees, or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;

(b)   where any person from whom a stamped receipt could have been demanded, has given an unstamped receipt and such receipt, if stamped, would be admissible in evide­nce against him, then such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by the person tendering it;

(c)   where a contract or agreement of any kind is effected by correspondence consisting of "two" or more letters, and anyone of! lie letters bears the proper stamp, the cont­ractor agreement shall be deemed to be duly stamped;

(d)   nothing herein  contained shall prevent the  admission of any instrument m evidence in  any proceeding in u Criminal Court, other than a proceeding under  Chapter v XII or Chapter XXXVI of the Code of  Criminal Proce­dure, 1898:

3.      Subs, by W.P. Act II of 1964, for “on” anna or half an anna”
1899 Act II]                                                                            Stamps                                     
(e)   nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been executed by or on behalf of ][the Government], or where it bears the certificate of the Collector as pro­vided by section 32 or any other provision of this Act.

36.    Where an  instrument  has been admitted in evidence, such "admission shall not, except as provided in section 61, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped.

Admission of instrument where not to be questioned.

37.     The Provincial Government] may make rules providing : that, where an instrument bears a stamp of sufficient amount, but of improper    description, it may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.

Admission of improperly stamped instrument

38.     (1) When the person impounding an instrument   under section 33 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of' a penalty as provided by    section 35 or of duty as provided by section 37, he shall send to the Collector an   authenticated copy of such instrument, together with a certificate in  writing,   stating the amount of duty and penalty levied   in respect   thereof, and shall send such amount to the Collector, or to such   person as    he may appoint in this   behalf.

Instruments impounded how dealt with.

(2) In every other case, the person so impounding an in­strument shall send it in original to the Collector.

39.     (1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit refund any portion of the penalty in excess of five rupees which has been paid in respect   of such instrument.

Collectors power to refund penalty paid under section 38, such section (1).

(2) When such instrument has been impounded only be­cause it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.

3.    The words "upon application made to him iii this behalf or, if no application in made,    with the consent of the Chief Controlling Revenue-authority" rep. by the Decentralization Act, 1914 (iv of 1914). s.2 ana Sch. Pt.I.
                                                            Stamps                                [1899 : Act 11

Collector’s power to stamp instrument impounded.

140.     (i) When the Collector impounds  any   instrument under n~-section   33, or receives any instrument sent to him under section 38, sub-section (2), not being an instrument   chargeable with a duty 2[not exceeding twenty-five paisa] only or a bill of exchange or pro­missory note, he shall adopt the following procedure:—

(a)   if he is of opinion that such instrument is duly stamp­ed, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that is not so chargeable, as the case may be;
(b)   if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of five rupees ; or, if he thinks fit, 3[an amount not excee­ding] ten times the amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees:

Provided that, when such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may. if he thinks fit, remit the whole penalty prescribed by this section.
(2) Every certificate under clause (a) of sub-section (1) shall, tor the purposes of this Act, be conclusive evidence of the matters stated therein.
(3) Where an instrument has been sent to the Collector under section 38, sub-section (2). the Collector shall, when he has dealt with it as provided by this section, return it to the impound­ing officer.

Instrument unduly stamped by accident.

44I, If any instrument chargeable with duty and nor duly y stamped, not being an instrument chargeable with a duty of 2[not exceeding twenty-five paisa] only or a bill of exchange or promissory note, is produced by any person of his own motion before the^ Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the

4.      For modifications of these provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (XVIII of 1924), applies, see of that Act.

1899: Act II]                                     Stamps                                      
Collector the amount of proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next herein­after prescribed.

42.  (1) When the duty and penalty (if any) leviable in respect of any instrument have been paid under section 35, section 40   or section 41, the person admitting such instrument in evidence or the Collector, as the case, may be shall certify by endorsement there- I on that the proper duty or, as the case  may  be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.

Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.

(2) Every instrument so endorsed shall thereupon be ad­missible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose posses­sion it came into the hands of the officer impounding ii, or as such person may direct:
Provided that—

(a)   no instrument which has been admitted in evidence upon payment of duty and a penalty under section 35, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;

(b)   nothing in this section shall -affect the Civil Procedure, section 144, clause 3.

43. The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecu­tion of any person who appears to have committed an offence against the Stamp-law in respect of such instrument:

Prosecution for offence against stamp-law.

            Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was commi­tted with an intention of evading payment of the proper duty.

44.    (1) When any duty   or penalty has been paid under section 35, section 37, section 40 of section 41, by any person in respect of an

Persons Paying duty or Penalty may recover same in certain case.

1.   Now the    Code at Civil Procedure, 1908(V of 1908).

                                                            Stamps                           [1899 : Act II
instrument, and, by agreement or under the provisions of section 29 or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of provi­ding the proper stamp for such instrument, the first mentioned person shall be entitled to recover from such other persons the amount of the duty or penalty so paid.

(2) For the purpose of such recovery, any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified.

(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or proceeding to which such persons are parties in which such instrument has been tendered in evidence. If the Court does not include the amount in such order, no further proceedings for the recovery of the amount shall be main­tainable.

Power to Revenue authority to refund penalty or excess duty in certain cases.

45. (1) Where any penalty is paid under section 35 or section by 40, the [Chief Revenue Authority] may, upon application in writing by made within one year from the date of the payment, refund such  penalty wholly or in part.

(2) Where, in the opinion of the 1 [Chief Revenue Autho­rity], stamp-duty in excess of that which is legally chargeable has been charged and paid under section 35 or section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess.

Non-liability for Ions of instruments sent under section 38.

46.     (1) If any instrument sent to the    Collector under  section 38, sub-section (2), is lost, destroyed or damaged during transmi­ssion, the person sending the same shall not be liable for such loss, destruction or damage.

(2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impound­ing the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument.

Power of payer to stamp bills and promissory notes received by him unstamped.

2[47.    When any  Bill of Exchange, chargeable with the  duty of five paisa, or promissory   note chargeable with the duty of fifteen by paisa is presented for payment unstamped,  the person to whom it is so presented may affix there to the necessary adhesive stamp, and upon cancelling the same in the manner hereinbefore  provided, may

2.      Subs. by. W. P. Act II of 1964.
1899 Act 111                                           Stamps                                
pay the sum payable upon such bill or note and may charge the duty against the person who ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill or note shall, so far as respects the duty, be deemed good and valid :
Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill or note.]
48. All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.

CHAPTER V
ALLOWANCES FOR STAMPS IN CERTAIN CASES

49. Subject to such rules as may be made by the ^Provincial Government] as to the evidence to be required, or the enquiry to be made, the Collector may, on application made within the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely: —

(a)   the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person :

 (b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto :

(c) in the case of bills of exchange 2[payable otherwise than on demand] 3[**»] Or promissory notes —

(1) the stamp on 4[any such bill of exchange] 5{***J signed by or on behalf of the drawer which has

                                                       Stamps                      [1899 : Act II

not been accepted or made use of in any manner what­ever or delivered out of his hands for any purpose other than by way of tender for acceptance provided that the paper on which any such stamp is impressed does not bear any signature intended as or for the acceptance of any bill of exchange *[* * *] to be afterwards written there on :

(2) the stamp on any promissory   note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands:

(3} the stamp used or intended to be used for 2[any such bill of exchange] H*] or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange if***], may have been presented for   acceptance or accepted or endorsed, or, being a promissory note, may have been delivered to the pay provided that another   completed and duly stamped bill of exchange 3 [*] or promissory note is produced identical in every particular, except in the correction of such omission or error as aforesaid, with the spoiled bill 3[*]or note:

(d)   the stamp used for an instrument execute«. by any party thereto which—

(1)   has been afterwards found to be absolutely void in law from the beginning:

(2)   has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended:

(3)   by reason of the death of any person by whom it is necessary that it should be executed, with out having executed the same, or of the   refusal of any   such person   to-execute the same,   cannot be completed so as to effect the intended transaction in the form proposed:

(4)   for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended:

 

1899 Act II                                             Stamps                                    307
(5)   by reason of the refusal of any person to act under the same, or to advance any money intended to b thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose:

(6)   becomes useless in consequence of the transaction intended to be thereby effected being effected b] some other instrument between the same parties and bearing a stamp of not less value:

(7) is deficient in value and the transaction intended to be thereby effected has been effected by some other                       instrument between the same parties and  bearing a stamp of not less value:

(8) is inadvertently and undersigned spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped:

Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled.

Explanation—The certificate of the Collector under section 32 that the full duty with which an instrument is chargeable has been paid is an impressed stamp within the meaning of this section.

50.   The application for relief under section 49 shall be made within the following periods, that is to  say,—

(1) in the cases mentioned in clause (d) (5). within two months of the date of the instrument:

(2) in the case of a stamped paper in which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled

(3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed:

                                                    Stamps                              [1899 : Act II
Provided that,—
(a)   when the spoiled instrument has been for sufficient reasons sent out of '[Pakistan), the application may be made within six months after it has been received back in l[Pakistan]:

(b)   when, from unavoidable circumstances, any instrument for which another instrument has been substituted cannot be given up to be cancelled within the aforesaid period, the application may be made within six months after the date of execution of the substituted instrument.

51.   The 2[Chief Revenue Authority]3 [or the Collector if empo-u wered   by the   2[Chief Revenue Authority] in this behalf]   may, l- without   limit of time,   make    allowance   for stamped   papers used for printed form of instruments 4[by any banker or] by any incorporated company or other body corporate, if for any  suffi­cient   reason   such   forms have  ceased to be required by the said 4[banker], company or body corporate; provided that such authority is satisfied that the duty in respect of such stamped  papers   has been duly paid.

52. (a) When any person has inadvertently used, for an 3 instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty ; or

(b) when any stamp used for an instrument has been in­advertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13;

the Collector may, on application made within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the persons by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.

1899 : Act U]                                                  Stamps                                 

53.   In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof—

Allowance for spoiled or misused stamps how to be made.

(a)   other stamps of the same   description and value; or
(b)   if required and he thinks fit,  stamps of any other descrip­tion to the same amount in  value; or,
(c)   at his discretion,   the same value  in money,   deducting 1[ten per centum of the vaule].

54. When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting 1 [ten per centum of the value] upon such person delivering up the same to be cancelled, and proving to the Collector's satisfaction—

Allowance for stamps not required for use.

(a)   that such stamp or stamps were   purchased by such person with a bona fide intention to use them," and

(b}   that he has paid the full price thereof; and

(c)   that they were so purchased within the period of six mont­hs next preceding the date on which they were so delivered:

Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as .aforesaid.

55. When any duly stamped debenture is renewed by the issue of a new debenture in the same terms, the Collector shall, upon application made within one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new debenture, whichever shall be less:

Allowance on renewal of certain debentures.

Provided that the original debenture is produced before the Collector and cancelled by him in such manner as the - [Provincial Government] may direct.

2.    Subs, by A.O., 1937, for "G.G. in C."
Stamps                                 [1899: Act If
Explanation - A debenture shall be deemed to be renewed in the same terms within the meaning of this section notwithstanding the following changes :---
(a)the issue of two or more debentures in place of one original debenture, the total amount secured being the same;
(b)   the issue of one debenture in place of two or more original debentures, the total amount secured being the same;
(c)   the substitution of the name of the holder at the time of renewal for the name of the original holder; and
(d)   the alteration of the   rate of interest or the dates of pay­ment thereof,

CHAPTER VI
REFERENCE AND REVISION

 

Control of and statement of, case to, Chief Revenue Authority.

56.     (1) The powers exercisable by a   Collector   under Chapter IV  and Chapter V '[and under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the 2[Chief Revenue Authority].

(2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of duty  with which   any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision   of the 2[Chief Revenue Authority].
(3) Such authority shall consider the case and  send a copy of its-decision to the .Collector,, who   shall   proceed  to assess and charge the duty (if any) in conformity with such   decision.

Statement of case by Chief Revenue Authority to High Court.

57.     (1) The 2[Chief  Revenue   Authority] may state    any case to referred to it  under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its   own opinion thereon, —

3(a)       [*         *          *          *          *          *]
4(b)      [*         *          *          *          *          *]

1.Ins. by the Indian Stamp  (Amdt.) Act, 1904 (XVI of 1904), s.7.
2       Subs. by A. O. 1961, Art, 2 and Sch. for "Chief Controlling Revenue-authority " (with  effect from the 23rd March, 1956),
3.     Del. by N.-W.F.P.A.L.0.1975.
4.     Omitted W P. Act No. XVI of 1957

1899 Act II]                                                                            Stamps                                       
(2) Every such case shall be decided by not less than three Judges of the High Court l[* * *]to which it is referred, and in case of difference, the opinion of the majority shall prevail.

58.    If the High Court 2[*    *    *] is not   satisfied  that  the statements contained in the case are sufficient to enable it to determine j the questions raised   thereby, the Court may refer the case back to ; the Revenue-authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

Power of High Court to call for further particulars as to case stated.

59. (1) The High Court 2[* * *], upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded.

Procedure in disposing of case stated.

(2) The Court shall send to the Revenue -authority by which the case was stated a copy of such judgment under the seal of the Court and the signature of the Registrar: and the Revenue-authority shall, on receiving such copy, dispose of the case conformably to such judgment.

60. (1) If any Court, other than a Court mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35 , the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court 2[**j to which, if he were the Chief Revenue Authority,] he would, under section 57, refer the same.

Statement of case by other Court to High Court.

(2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the 3[Chief Revenue Authority] and another like copy t6 the judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.

(3) References made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the-Court immediately superior.

 

3.      Subs. by A.O., 1960, Art. and Sch. for "Chief Controlling Revenue-authority " (with effect from the 23rd March. 1956).
Stamps                           [1899 Act II

Revision of certain decisions of Courts regarding the sufficiency of stamp.

61.     (1) When any Court in the exercise of its civil    or revenue °sjurisdiction or any Criminal Court in any proceeding under Chapter Xll or Chapter XXXVI of the Code of  Criminal  Procedure, 1898, makes any order admitting any instrument in evidence as duly stam­ped or as not requiring a stamp, or upon payment   of duty  and  a penalty under section 35, the Court to   which appeals lie from, or reference are made by, such first-mentioned Court may, of its own motion or on the application   of the Collector,   take such order into consideration.

(2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.

(3) When any declaration has been recorded under sub­section (2), the Court recording the same shall send a copy there to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.

(4) The Collector may thereupon, not with standing any thing contained in the order admitting such instrument in evidence, or in any certificate granted under section 42, or in section 43, prosecute any person for any offence against the Stamp-Jaw which the Collector considers him to have committed in respect of such instrument:

       Provided that -

(a)   no such prosecution shall be instituted where the amount (including duty and penalty) which, accord­ing to the determination of such Court, was payable in respect or 'the Instrument under section 35, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty:

(b)except for the purposes of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under sectio.n42.

 

 

1899 : Act IT]                                  Stamps                                       
CHAPTER VII
CRIMINAL OFFENCES AND PROCEDURE!
62.    (1) Any person—

(a) drawing, making, issuing , endorsing or transferring, or signing otherwise than as a  witness, or presenting for acceptance or payment, or accepting,   paying or receiving payment of, or in any manner negotiating, any bill of exchange   2[payable otherwise   than on demand] 3[*    *    *] or promissory note without the same being duly stamped ; or

Penalty for executing, etc, instrument non duly stamped.

(b)   executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped ; or
(c)   voting or attempting to vote under any proxy not duly stamped;
shall for every such offence be   punishable  with fine  which may extend to five hundred rupees:

Provided that, when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.

(2) If a share-warrant is issued without being duly stamped., the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to five hundred rupees.

63.    Any person required by section 12 to cancel an adhesive stamp, ]and failing to cancel such stamp in    manner prescribed by that Isection, shall be punishable with fine which may extend to one hundred rupees.

Penalty for failur to cancel adhesive stamp.

64.    Any person who, with   intent to defraud   the Government,:

Penalty for omission to comply with Provisions of section 27.

(a)   executes any instrument in which all the facts and circumstances required by section 27 to be set ,' forth in such instrument are not fully and truly set forth; or,

3.      The word "cheque " rep. ibid.
Stamps                                     1899 Act II
(b)   being employed or concerned in or about the pre­paration of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumst­ances ; or
(c)   does any other Act calculated to deprive the Government of any duty or penalty under this Act;
shall be punishable with fine which-may extend to five thousand rupees.

Penalty fore fusal to give receipt, and for devices to evade duty on receipts,

65.    Any person who—

(a)   being required ,under section 30 to give a receipt, refuses or neglects to give the same; or,
(b)   with intent to defraud the Government of any duty upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered;
shall be punishable with fine which may extend to one hundred rupees.

Penalty for not making out policy, or making one no duly stamped.

66.   Any person who—

(a) receives, or takes credit for, any premium or considera­tion for any contract of insurance and does not, within one month after receiving, or taking credit for, such premium or consideration, make out and execute a duly stamped policy of such insurance: or
(b)   makes, executes or delivers out any policy which is not duly »stamped, or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, any such policy;

shall be punishable  with fine which may extend to two hundred rupees.

Penalty for not drawing full number of bills or marine policies purporting to be in sets.

67. Any person drawing or executing a bill of exchange 1 [payable otherwise than on demand] or a policy of marine insurance purpor­ting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or policy purports the

1899 Act II                                                     Stamps                                   

set to consist,  shall be punishable with fine which may extend to one thousand rupees.

68.    Any person who—

Penalty for postdating bills, and for other devices to defraud the revenue.

(a)   with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made; or

(b)   knowing that such bill or note has been so post-dated endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner negotiates the same; or

(c) with the like intent, practices or is Concerned in any Act, contrivance or device not specially provided for by this Act or any other law for the time being in force;

shall be punishable with fine which may extend to one thousand ru­pees.

69.     (a) Any person appointed to sell stamps who disobeys any rule made under section 74; and

Penalty for breach of rule relating to sale of stamps and for unauthorized sale.

70.     (1) No prosecution in  respect of  any  offence   punishable under this Act or any Act hereby repealed shall be instituted without ( the sanction of the Collector or such other officer as 2[the  [Provincial Government] generally, or the  Collector specially,   authorizes   in that behalf.

Institution and conduct of prosecutions.

(2) The 4[Chief Revenue Authority], or any officers generally or specially authorized by it in this behalf, may stay any such" prose­cution or compound any such offence.

4.      Subs, by A.O. 1961, for "Chief Controlling Revenue-Authority "

 

                                                    Stamps                               1899 Act II
(3) The amount of any such composition shall be recover­able in the manner provided by section 48.

Jurisdiction of Magistrates.

71. No Magistrate other than l[* * *] a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.

Place of trail.

72. Every such offence committed in respect of any instrument may be tried in any district 2[* * *] in which such instrument is found as well as in any district 2[* * *] in which such offence might be tried under the Code of Criminal Procedure for the time being in force.

CHAPTER VIII
SUPPLEMENTAL PROVISIONS

Books, etc, to be open to inspection

73. Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he may deem necessary, without fee or charge.

Power to make rules relating to sale of stamps.

74.    The    3[Provincial Government] j*[*    *    *] may make rules for regulating—

(a)   the supply and sale of stamps and stamped papers,
(b)   the parsons by whom alone such   sale is to be conducted,! and
(c)   the duties and remuneration of such  parsons:

Provided that such   rules shall not restrict the sale of -'[f iv;* paisa, fifteen paisa or twenty-five paisa revenue] adhesive stamps.

5.      Subs, by W.P. Act II of 1964, for "one anna or half an anna."
1899 Act II]                                       Stamps                                  

75,   The 1 [Provincial Government] may make rules 2 to carry out generally the purposes of this Act, and may by such   rules prescribe  the fines, which shall in no  case exceed five hundred rupees, to be incurred on breach thereof.

Power to make rules generally to carry out Act.

76.     [(1) All rules made under this Act, shall be published in the Official Gazette.]

Publication of rules.

(2) All rules published as    required   by this section shall, upon such publication, have effect as if enacted by this  Act.

4[76-A.     5[   *    *    *    *   ] the Provincial   Government, may  n by notification in the Official Gazette delegate

Delegation of certain powers.

(a) all or any of the powers conferred on it by sections 2 (9), 33 (3) (b), 70 (1), 74 and 78 to   the '[Chief Revenue Authority] ; and
(b) all or any of the powers conferred on the 6[Chief Revenue Authority] by section 45 (1),(2), 56 (1) and 70 (2) to such subordinate Revenue-authority as may be specified in the notification.]

77. Nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fees.

Savings as to court-fees.

78. Every '[Provincial Government] shall make provision for the sale of translations of this Act in the principal vernacular languages of the territories administered by it at a price not exceeding [twenty-five paisa] per copy.

Act to be translated and sold cheaply.

79.    [Repeal].    Rep. by the Repealing and Amending Act. 1914 (X 0/1914), s. 3 and Sch. Il.

5.   The words "Central Government Subject to the provision.-; of Section 124(of the    Government of India Act, 1935 and 'del. by ,W.P. Ord. XLVr of 1959
6.    Subs by A.O, 196Jj for "Chief Controlling Revenue-authority. "
7.         Subs. by W.P. Act. H of 1964 for, "four annas ."     
Stamps                                                                        [1899 : Act II
1[SCHEDULE 1]
STAMP-DUTY ON INSTRUMENTS
(See Section 3)

1. ACKNOWLEDGEMENT of a debt; exceeding twenty rupees 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 pass­book or on a separate piece of paper when such book or paper is left in the creditor's possession ; provided that such acknowledgment does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property :-
(a)        where such amount does not                                      15 Paisa.
exceed Rs.    100.                   
(b)        where such amount  exceeds                                      40 Paisa.
Rs. 100 but does not exceed Rs. 2,000.
(c)        where such amount  exceeds                                      80 paisa.
Rs.    2,000.
2.   ADMINISTRATION BOND
including a bond given under sections 291, 375 and 376 of the Succession Act, 1925, section 6 of the Government Savings Banks Act, 1873:-
(a)  where the amount does not exceed Rs. 1,000
The same duty as on a Bond. (No.  15) for such amount.

1899: ACT II]                                                             Stamps
Description of Instrument      Proper Stamp-duty

(b)   in any  other case                                 Thirty rupees.

3. ADOPTION DEED, that is Fifty rupees, to say, any instrument (other than a will) recording an adoption or conferring or pur­porting to confer an authority to adopt.

ADVOCATE, See ENTRY AS                     1[Five rupee.]
AN ADVOCATE (No. 30).

4. AFFIDAVIT, including an affirmation or declaration in the case of persons by law allowed to affirm or declare or declare instead of swearing.

Exemptions
Affidavit    or    declaration writing when made-

(a) as a condition of enrolment under the Indian Army Act, 1911, or the Pakistan Army Act, 1952 or the Indian Air Force Act, 1932, or the Pakistan Air Force Act, 1953;

VII of 1911. XXIX of 1952 XIV of 1932. VI of 1953.

(b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or

(c) for the sole purpose of enabl­ing any person to receive any pension or charitable allowance.

 

Description of Instrument                    Proper Stamp-duty

5.         AGREEMENT OR MEMO­RANDUM
OF AN -AGREE­MENT--

(a)        if relating to the sale of                                   One rupee.
a  bill of exchange;

(b)        if relating to the sale of           Government security.	Fifty paisa for every Rs. 10,000 or part thereof of the value of the security, subject to a maximum of fifty rupees.
(c)        if relating to the sale of a   share in             an incorporated  company or              other    body    corporate;	Twenty-five paisa for every Rupees 5,000 or part thereof of the value of the share,

(d)       if not otherwise provided for              Four rupees.
for

Exemption.

Agreement or Memorandum of an Agreement—

(a)  for or relating to the pur­chase of or sale of goods or merchandise exclusively, not being a NOTE OR MEMORANDUM Char­geable under No.43;

(b)   made in the form 9!;' fenders to the 'Central Government for or relating to any loan.

AGREEMENT   TO   LEASE,     see
LEASE (No.35).
6. AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE,
that is to say, any instru­ment evidencing an agreement relating to—

Description of Instrument                              Proper Stamp-duty

(1) the deposit of title-deeds or in­struments constituting or being evidence of the title to any property whatever (other than marketable security), or

(2) the pawn or pledge of mov­able property, where such deposit, pawn or pledge has been made by way of secu­rity for the re-payment of money advanced or to be advanced by way of loan or an existing or future debt—

(a)   if such loan or debt is repayable on demand or more than three months from the date of the inst­rument evidencing the agreement,	The same duty as on a Bill of Exchange [ No. 13 (a)] for the amount secured.
(b)   if such loan or debt is re­payable  not   more than three months   from   the ..... date of such instrument.	Half the duty [ payable on a Bill of Exchange (No. 13 (a)] for the amount secured.

Exemption

Instrument of pawn or pledge
of goods if unattested.

7.    APPOINTMENT IN EXE­CUTION OF A POWER, Whore made by any writing not being a will—

(a)        of trustees                                                                    Thirty-five rupees.

(b)        of property,  movable or   Seventy rupees,
immovable.

                                                Stamps                         [1899 : Act II
Description of Instrument                                         Proper Stamp-duty
8 APPRAISEMENT OR VA­LUATION made otherwise than under an order of the Court in the course of a suit

(a)        where the   amount does not exceed            Rs.    1,000;

The same duty as on a Bond (No.l5)for such amount.

 (b)   in any other case    ………….                Thirty rupees,
Exemptions.
(a)  Appraisement of valuation made for the information of one party only, and not be­ing in any   manner obligat­or}' between parties either by agreement or operation of law:
(b)   Appraisement of crop for the purpose of ascertaining the amount to be given to a landlord as rent.

9.   APPRENTICESHIP-DEED, including every  writing rela­ting to the  service or tuition of any apprentice clerk or ser­vant, placed with any master to learn any professions, trade employment  not   being ARTICLES OF   CLERK-SHIP(No.11).

Twenty five rupees.

                                    Exemptions.
Instrument of apprenticeship ex­ecuted by a Magistrate under the Apprentices Act, 1850, or by which a person is apprenticed by or at the charge of any public charity.
Description of Instrument                  Proper Stamp-duty.

1. ARTICLESOF ASSOCIATION OF A COMPANY —

 

(a)        where the company has  no   share capital or the nominal share capital does not exceed    , Rs. 2,500;	Fifty rupees.
(b)where   the   nominal   share capital  exceeds Rs. 2,500 but does not exceed Rs. 1,00,000;	One hundred rupees.
(c)Where   the    nominal share   Two hundred rupees, capital exceeds  Rs.   1,00,000 but does not exceed Rs. 10,00,000.	Two hundred rupees.
(d)where the nominal share capital exceeds  Rs. 10,00,000.	Five hundred rupees.

Exemption.

Articles of any Association not formed for profit and registered under section-26 of the Companies Act, 1913.
See also MEMORANDUM OF ASSOCIATION OF A COMPANY (No. 39).

11. ARTICLES OF CLERK­SHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court.

ASSIGNMENT, See CONVEY­ANCE (No.23), TRANSFER (No. 62) and TRANSFER OF LEASE (No.63), as the case may be.

Description of Instrument              Proper Stamp-duty

ATTORNEY. See ENTRY AS AN ATTORNEY (No.30)5 AND POWER OF ATTORNEY (No.48).

AUTHORITY TO ADOPT, ADOPTION-DEED (No.3).

12. AWARD, that is to say, any decision in writing by an ar­bitrator or umpire, not being an award directing a   par­tition, on  a reference made otherwise than by an   order of the Court in the course of a suit.	The same duty as on a Bond (No.15) for the amount or value of the property to which the award relates as set for­th in such award subject to maximum of fifty rupees;
13.    BILL OF EXCHANGE as defined by section 2 (2) not being BOND, ank note or currency note—
(a)   where payable otherwise than on demand but not more than one year after date or sight-

If the amount of the bill does not exceed Rs. 200.	Twenty Pasia	Ten Pasia	Five Pasia
If it exceeds Rs. 200 but does not exceed Rs. 400.	Forty Paisa	Twenty Paisa	Ten Paisa
If it exceeds Rs. 400 but doest not exceed Rs. 600.	Sixty Paisa	Thirty Paisa	Twenty Paisa

1899: Act II]                                                 Stamps          

Description of Instrument                                                  Proper Stamp-duty

                                                            If drawn         If drawn           If drawn in
Singly             In set of two,   set of three,
For each part   for each part
Of the set         of the set

If it exceeds Rs. 600 but does not exceed Rs. 800	Eighty paisa	Forty paisa	Thirty paisa
If it exceeds Rs. 800 but does not exceed Rs.1,000	One rupee	Fifty paisa	Thirty five paisa
If it exceeds Rs. 1.20 but does not exceed Rs. 1,200	Rs. 1.20	Sixty Paisa	Forty paisa
If it exceeds Rs. 1,200 but does not exceed Rs. 1,600	Rs. 1.50	Seventy five Paisa	Fifty paisa
If it exceeds Rs. 1,600 but does not exceed Rs. 2,500	Rs. 2.50	Rs. 1.25	Rs. 1.00
If it exceeds Rs. 2,500 but does not exceed Rs. 5,000.	Rs. 5.00	Rs. 2.50	Rs. 1.75
If it exceeds Rs. 5,000 but does not exceed Rs.7,500	Rs. 7.50	Rs. 3.75	Rs. 2.50
If it exceeds Rs. 7,500 but does not exceed Rs.10,000	Rs. 10.00	Rs. 5.00	Rs. 3.50
If it exceeds Rs. 10,000 but does not exceed Rs.15,000	Rs. 15.00	Rs. 7.50	Rs. 5.00
If it exceeds Rs. 15,000 but does not exceed Rs.20,000	Rs. 20.00	Rs. 10.00	Rs. 6.75
If it exceeds Rs. 20,000 but does not exceed Rs.25,000	Rs. 25.00	Rs. 12.50	Rs. 8.50
If it exceeds Rs. 25,000 but does not exceed Rs.30,000	Rs. 30.00	Rs. 15.00	Rs.
Ond for every additional Rs. 10,000 or part thereof in exceed  of Rs.30,000	Rs. 10.00	Rs. 500	Rs.

 

 

Stamps                                                                                   1899 : Act II

Description of Instrument              Proper Stamp-duty.

 

(b)   where payable more than one year after date or sight.

One half of the duty payable on a Bond (No. 15) for the same amount.

 

14.       BILL OF   LADING   (including                 One rupee.
a through bill of lading).

Note:- If a bill of lading is drawn in parts, the proper stamp there for must be borne by each one of the sets.

Exemptions.

1. Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Ports Act, 1908? and are to be delivered at another place within the limits of the same port.

 

(b)  Bill of lading when ex­ecuted out of Pakistan and relating to property to be delivered in Pakistan.

 

Where the amount or value se­cured does not exceed Rs. 10	Twenty five paisa.
Where it exceeds Rs. 10 but does not exceed Rs. 50.	One rupee.
Where it exceeds Rs. 50 but does not exceed Rs.    100.	Two rupees.
where tit creeds Rs. 100 but does s.   200.	Four rupees.

 

 

1899: Act, 11]                                               Stamps

Where it exceeds Rs. 200 but does not exceed Rs. 300	Six rupees.
Where it exceeds Rs. 300 but does not exceed Rs. 400	Eight rupees.
Where it exceeds Rs. 400 but does not exceed Rs. 500	Ten rupees.
Where it exceeds Rs. 500 but does not exceed Rs. 600	Twelve rupees.
Where it exceeds Rs. 600 but does not exceed Rs. 700	Fourteen rupees.
Where it exceeds Rs. 700 but does not exceed Rs. 800	Sixteen rupees.
Where it exceeds Rs. 800 but does not exceed Rs.900	Eighteen rupees.
Where it exceeds Rs. 900 but does not exceed Rs.1,000	Twenty rupees.
And for every Rs. 500 or part thereof in excess of Rs.1,000	Ten rupees.

See ADMINISTRATION BOND
(No.    2),       BOTTOMARY          BOND
(No.    16),     CUSTOMS                 BOND
(No.    26),    

INDEMNITY BOND (No. 34),
RESPONDENTIA BOND (No. 56),
SECURITY BOND (No, 57),

Exemption.

Bond when executed by any person
For the purpose of guaranteeing.

1899: Act, II.                                                             Stamps.

Description of Instrument                          Proper Stamp-duty.

that the local income derived from private subscription to a charitable dispensary or hospital or any other object of public uti­lity shall not be less than a speci­fied sum per mensem.

16.   BOTTOMRY BOND, that is to say, any instrument where by the master of a seagoing ship borrows money on the security of ship to enable him to preserve the ship or prosecute her voyage.

The same duty as on a Bond (No. 15) for the same amount.

17.   CANCELLATION-instrument of (including any instrument by which any instrument previ­ously executed is cancelled) if attested and not otherwise provided for.

Fifteen rupees.

See also RELEASE (No.55). REVOCATION OF SET­TLEMENT (No.58-B),SUR- RENDER OFLEASE(No.61) REVOCATION OF TRUST (No. 64—)

18.   CERTIFICATE OF SALE
(in respect of each property put up as a 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-

(a)        where the purchase money                  Fifty paisa.
does not  exceed Rs.    10;
(b)       where the purchase money
exceeds Rs. 10 but does not           One rupee.
Exceed Rs. 25
1899: Act, II.                                                             Stamps.

Description of Instrument                          Proper Stamp-duty

(c) in any other case.	The same duty as on a Con­veyance (No.23) for a consi­deration equal to the amount of the purchase money only.
19. CERTIFICATE 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.	Fifty paisa.

See also LETTER OF ALLOT­MENT
OF SHARES (No.36).

20. CHARTER PARTY, that is to  say,  any  instrument (ex­cept an agreement for the hire of a tug-steamer)  where by a vessel or  some specified prin­cipal part thereof is let for the specified purposes  of the charter, whether it includes a penalty clause  or not.

Five rupees

21.       1[*      *          *          *]

that is to say, any instrument executed by a debtor whereby he conveys his property forthe benefit of his creditors, or where by 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

Fifty rupees.

Stamps                                               [1899: Act, II

 

1[23 CONVEY ANCE as defined by section 2 (10) not being a
TRANSEER charged or exempted under no. 62.

                       

Where the amount or value of consideration for such conveyance. As set forth therein does not exceed Rs. 50.	Three Rupees
Where it exceeds Rs. 50 but does not exceed Rs. 100	Six Rupees
Where it exceeds Rs. 100 but does not exceed Rs. 200.	Twelve Rupees
Where it exceeds Rs. 200 but does not exceed Rs. 300.	Eighteen Rupees
Where it exceeds Rs. 300 but does not exceed Rs. 400.	Twenty four Rupees
Where it exceeds Rs. 400 but does not exceed Rs. 500.	Thirty Rupees
Where it exceeds Rs. 500 but does not exceed Rs. 600.	Thirty Rupees
Where it exceeds Rs. 600 but does not exceeds Rs. 700.	Forty – two Rupees
Where it exceeds Rs. 700 but does not exceed Rs. 800.	Forty eight Rupees
Where it exceeds Rs. 800 but does not exceed Rs. 900.	Fifty four Rupees
Where it exceeds Rs. 900 but does not exceed Rs. 1,000.	Sixty Rupees
And for every Rs. 500 or part thereof in excess of Rs. 1,00	Thirty Rupees

Exemption. Assignment of copyright by entry made under the Copyright Act, 1914, S.5.

1899 : Act, II                                                             Stamps

Description of Instrument                                      Proper Stamp-duty

CO-PARTNERSHIP DEED-SEE
PARTNERSHIP (No. 46)].

 

24      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— ,           

(i)if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed four rupees;	Two Rupees.
in any other case Exemption.	Four Rupees.

(a) 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;

(b)   Copy of, or extract from, any register relating to births, baptisms, naming, dedication, marriages (di­vorces), deaths or burials.

25.  COUNTERPART OR DUP­LICATE of any instrument chargeable with duty and in respect of which the proper duty has been paid- -

(a)         if the duty with which the  The same duty as is leviable original instrument is char-on the original, geable   does  not  exceed four rupees;

 

 

Description of Instrument                              Proper Stamp-duty

(b)        In any other case                                 Four rupees.

Exemption.

Counterpart of any lease granted to cultivator when such lease is exempted from duty.

26.       CUSTOMS-BOND-

(a) Where the amount does not exceed Rs. 1,000;	The same duty as on a Bond (No. 15) for such amount.
(b) In any other case.	Thirty rupees.

27. DEBENTURE (whether a mortgage debenture or not), being a marketable security transferable-

(a)  by endorsement or by a separate instrument of transfer;

The same duty as on a Bond (No. 15) for the same amount.

(b)        by delivery-

Where the face value of the debenture does not exceed Rs. 50.	One rupees and fifty paisa.
Where it exceeds Rs. 50 but does not exceed Rs. 100.	Three rupees.
Where it exceeds Rs. 100 but does not exceed Rs. 200.	Six rupees.
Where it exceeds Rs. 200 but does not exceed Rs. 300.	Nine rupees.
Where it exceeds Rs. 300 but does not exceed Rs. 400.	Twelve rupees.
Where it exceeds Rs. 400 but does not exceed Rs. 500.	Fifteen rupees.
Where it exceeds Rs. 500 but does not exceed Rs. 600.	Eighteen rupees

1889: Act, I).                                                              Stamps                                 

Description of Instrument                                    Proper Stamp-duty

Where it exceeds Rs. 600 but does not exceed Rs. 700.	Twenty one-rupees.
Where it exceeds Rs. 700 but does not exceed Rs. 800.                                                                      Twenty-four	Twenty four rupees.
Where it exceeds Rs. 800 but does not exceed Rs. 900.	Twenty seven rupees.
Where it exceeds Rs. 900 but does not exceed Rs. 1,000.	Thirty rupees.
and for every Rs. 500 or part thereof in excess of Rs. 1,000	Fifteen rupees.

Explanation—The term "Debenture'' include 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 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 ate 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)
Stamps                                                                       1899: Act II

 

Description of Instrument                          Proper- Stamp-duty

27-A. Participation   Term    Certificate.

The same duty as is leviable on a Debenture of the same value]

28.    DELIVERY-ORDER      IN   Twenty-five paisa 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.

Twenty five paisa.

DEPOSIT OF   TITLE-DEED,   See           
AGREEMENT relating to DEP-OSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No. 6)

DISSOLUTION OF PARTNER­SHIP,  See Partnership  (No.46).

29. DIVORCE—Instrument of that is to say any instrument by which -any person effects the dissolution of his marriage.                 
DOWER—Instrument of,   see  State­ment (No.58).

 

Stamps                                                                       1899: Act II

Description of Instrument                          Proper- Stamp-duty

30. ENTRY AS AN ADVOCATE, OR ATTORNEY ON THE ROLL OF ANY HIGH COURT under the Legal practitioners and Bar Coun­cils Act, 1965 -

  (a)  in the case of an  Advocate                                One thousand rupees.

 (b)   in the   case   of an  Attorney Exemption           One thousand rupees.

Exemption

Entry of an Advocate or Attorney on the roll of any High Court when he has previously been enrolled in a High Court.

 

31. EXCHANGE OF PROPERTY Instrument of EXTRACT See copy (No. 24)

The Same duty as is leviable on a conveyance (No. 23) for a consideration eq­ual to the value of the pro­perty of greatest value as sot forth in such instrument.

32.  FURTHER CHARGE-Instrument of, that is to say, any instrument imposing a further charge on mortgaged property—

(a)   when the original mortgage is one of the description referred to in clause (a) of Article No.40 • (that is, with possession);

The- same duty as on a Conveyance (No.23) for a consideration equal to the amount of the further ch­arge secured by such inst­rument.

 

(b) when such mortgage is one of description referred to in clause of Article No. 40 (that is, without possession)—

Stamps                                                                       1899: Act II

Description of Instrument                          Proper- Stamp-duty

(i) if at the time of execution of instrument   of further charge possession of the property is given or agreed to be given under 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.

 

(ii)   if possession is not so given.

The same duty as on a Bond (No. 15) for the amount of the further charge secured by such instrument.

 

33.Gift-instrument of, not be­ing a settlement (No. 58) OR will OR Transfer (No. 62).

The same duty as is leviable on a conveyance (No.23) for a consideration equal to the value of the property as set forth in such instrument.

HIRING AGREEMENT or agree­ment for service, see AGREE­MENT (No. 5).

34.    INDEMNITY BOND

The same duty as on a Se­curity Bond (No.57) for the same amount.

INSPECTORSHIP-DEED COMPOSITION-DEED (No 22)

INSURANCE, see POLICY
OF INSURANCE (No. 47).

35. LEASE, including an under lease or sub-lease and any agreement to let or sub-let—

(d)   where by such lease the rent is fixed and no pre­mium is paid or delivered-

1899: Act, II]                                                                        Stamps

Description of Instrument                                      Proper Stamp-duty

 

(i) where the lease purports to be for a terra of less than one year;

The same duty as on a Bond (No. 15) for the whole amount payable or deliverable under such lease.

 

(ii) where the lease purports to be for a term of not less than one year but not more than three years.

The same duty as on a Bord (No. 15) for the amount or value of the average annual rent reserved.

 

(iii) where the  lease purports same duty as is leviable to be for a term in excess of three years, but not more than twenty years;

The same as is leviable on a Debenture [No. 27 (b)] for a consideration equal to the amount or value of the average annual rent reserved.

 

(iv) where the lease   purports The same duty as is   leviable to be for a terra in excess twenty years or in perpet­uity;

The same duty as is leviable on a Debentrue [No. 27 (b)] for a consideration equal to the whole amount of rents which would be paid or delivered in respect of the first ten years of the lease.

 

(v) where the lease does not purpart to be for any finite to be for any definite term.

The same duty as is leviable on a Debenture [No. 27 (b) for a consideration equal to the amount or value of the average annual rent which would be paid or delivered for the first ten years, if the lease continued so long.

 

(b) (i) where the lease is granted for money advanced and where no rent is reserved.

The same duty as is leviable on a Conveyance [No. 23) for a consideration equal to the amount of such advance as set forth in the lease.

Stamps                                                                         1899: Act, II]

Description of Instrument                                            Proper Stamp-duty

 

(ii)   where the lease is granted The same-duty as  is leviable for a fine or premium and where no rent is reserved.	The same-duty as  is leviable for a fine or premium and on    a    Conveyance  (No.23) equal for a consideration equal to amount of such fine or pre­mium as set forth in the lease.
(c) (i)    where the lease is granted for where no rent is reserved. Money  advanced in addition to rent reserved.	The same duty as is leviable on a Conveyance (No.23) for a consideration equal to the amount of advance as set forth in the lease, hi addition to the duty which would have been payable on such lease, if no advance had been paid or delivered ; provided that, in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subse­quently executed, the duty on such lease shall not exceed four rupees.
(ii)   where the lease is granted for a fine or premium in addition to rent reserved. ;	The same duty as leviable on a Conveyance (No.23) for a consideration equal to the amount of such fine or pre­mium as set forth in lease, in addition to the duty which would have been payable on such lease if no fine or pre­mium had been paid or deli­vered ; provided that, in any case when an agreement to lease is stamped with the ad valorem stamp requi­red for a lease and a lease in pursuance of such agree­ment is subsequently exe­cuted, the duty on such lease shall not exceed four rupees.

 

 

 

1899: Act, 11.                                                             Stamps

Description of Instrument                                            Proper Stamp-duty

Exemption

Lease, executed in the ease of a cultivator and for the purposes of cultivation (including a lease of tree for the production of food or drink) without the payment
or delivery of any fine or definite when a definite term is expressed and such term does not exceed one year, or when
the average annual rent re­ served does not exceed one hundred rupees.

36. LETTER OF ALLOTMENT Fifty paisa. OF SHARES in any company or proposed company or in respect of any loan to be raised by any company or proposed company.

See   also   CERTIFICATE   OR OTHER    DOCUMENT No. 19).

37.   LETTER OF CREDIT, that Fifty paisa. is to say, any instrument by which one person authorizes another to give credit

to the person in whose favour it is drawn.

LETTER    OF    GUARANTEE,
See AGREEMENT (No.5)

38. LETTER       OF     LICENCE,   twenty-five rupees, that is to say, any agreement between a debtor and his credi­tors, that the letter shall,   for a specified time, suspend   their

 

Stamps                                                                       1899 : Act, II.

Description of Instrument                          Proper Stamp- duty

claims and allow the debtor to carry on business at his own discretion.

39.  MEMORANDUM OF AS­SOCIATION OF A COM­PANY-

 

(a) if accompanied by articles of    Seventy-five rupees. association under section 35 of the Companies Act, 1913	Seventy five rupees
(b)     if    not    so    accompanied	Two hundred rupees.

 

Exemption.

Memorandum of any associa­tion not formed for profit and registered under section 26 of the Companies Act, 1913.

40. MORTGAGE-DEED not be­ing an AGREEMENT RE­LATING TO DEPOSIT OF TITLE - DEEDS, PAWN OR PLEDGE (No.6), BOT­TOMRY BOND (No. 16), MORTGAGE OF A CROP (No.41), RESPONDENTS BOND (No.56). OR SECU­RITY BOND (No. 57)—

(a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given;

The same duty as on a conveyance (No. 23) for a consideration equal to the amount secured by such deed.

 

 

 

1899: Act, II.                                                                          Stamps.

 

Description of Instrument                                                       Proper Stamp-duty.

 

(b) Where the amount secured does not exceed Rs. 100.

The same duty as on a Bond (No. 15) for the amount secured by such deed.

 

1[Where the amount secured does not exceed Rs. 100.

 

Where it exceeds Rs. 100 but does not exceed Rs. 200.	Six rupees
Where it exceeds Rs. 200 but does not exceed Rs. 300.	Nine rupees
Where it exceeds Rs. 300 but does not exceed Rs. 400.	Twelve rupees
Where it exceeds Rs. 400 but does not exceed Rs. 500.	Fifteen rupees
Where it exceeds Rs. 500 but does not exceed Rs. 600.	Eighteen rupees
Where it exceeds Rs. 600 but does not exceed Rs. 700.	Twenty one rupees
Where it exceeds Rs. 700 but does not exceed Rs. 800.	Twenty four rupees
Where it exceeds Rs. 800 but does not exceed Rs. 900.	Twenty seven rupees
Where it exceeds Rs. 900 but does not exceed Rs. 1,000.	Thirty rupees
And for every Rs. 500 or part thereof in excess of Rs. 1,000.	Fifteen rupees

 

 

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty.

Explain- A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this Article.

1[Note- for securing loan from the Commercial Bank for industrial purposes. The rate of stamp duty chargeable shall, however, be as on the bond (No 15) for the amount secured by such deed.]

(c) when a collateral or auxiliary or additional or substituted secur­ity, or by way of further assurance for the above mentioned purposes where the principal or primary security is duly stamped—

for every sum secured not  exceeding Rs. 1,000

Ten rupees

and for every Rs. 1,000 or ex­cess of Rs. 1,000.

Ten rupees

Exemptions.

(1)   Instruments, executed by persons taking advances under the Land" Improvement Loans Act, 1883, or the West Pakistan Agriculturists Loans Act, 1958 or by their sureties as security for the repayment of such advances.	XIX of 1883. West Pakistan Act XVII of 1838,
(2)   Letter    of   hypothecation  ac­companying a Bill of Exchange.
41.  MORTGAGE OF A CROP, including any instrument evi­dencing an agreement to se­cure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of mortgage—

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

(c) when the loan is re-pay­able not more than three mon­ths from the date of the instru­ment—

 

for every sum secured not exceed­ing Rs. 200;

Twenty five paisa

and for   every   Rs. 200   or part thereof secured in excess ofRs. 200;

Twenty five paisa

 

(b) when the loan is re-payable more than three months, but not more than eighteen months, from the date of the instrument:

for every sum secured not ex­ceeding Rs. 100;

Fifty Paisa.

and for every Rs. 100 or pasa fhereof secured in excees ot Rs. 100.	Fifty Paisa.
NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a PROTEST (No. 50) made or signed by a Notary Public in the execution of the duties  of his office, or by any other person lawfully acting as a Notary Public.	Four rupees.
See also PROTEST OF BILL OR NOTE (No. 50)
43. Note OR MEMORANDUM sent by a broker or agent to his principal intimating the purchase or sale on account of such principal-

 

(a)  Of any goods exceeding in value twenty rupees.

Fifty Paisa.

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

(b) of any stock or market­able   security exceeding in value twenty rupees, not be­ing a Government Security;

Twenty -five paisa for every Rs. 5,000 or a part thereof the value of the stock or security.

(c) of a Government security

Twenty-five paisa for every10,000 rupees or part thereof of the value of the security subject to a maximum of forty rupees.

44    NOTE OF   PROTEST BY  THE MASTER OF A SHIP.

Four rupees.

See    also     PROTEST   BY MASTER OF A SHIP (No. 51).

ORDER FOR THE PAY­MENT OF MONEY.

See BILL OF EXCHANGE (No.    13).

45.   PARTITION--Instrument of The same duty as on a Bond [as defined by section 2 (15) }.

The same duty as on a Bond (No. 15 ) for the  amount of the value of the separated share or shares of the pro­perty.

 

Explanation-The largest share remaining after the property is partitioned (or if there are two or more shares of equal value and not smaller than any of the other shares, than one of such equal sharer.) shall be deemed to be that from which other shares are separated:

Provided always that-

(a) when an instrument of partition containing an agree­ment to divide property

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

Is severally is executed and partition is effected in pursuance of such agreement, the duty chargeable upon the instrument affecting such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than four rupees;

(b) where land is held on Reveneue Settlement for a period not exceeding thirty years and paying the full assessment, the value for purpose of duty shall be calculated at not more than five times the annual revenue;

(c) where a final order for effe­cting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition in pursuance of such order or award is subsequently exe­cuted, the duty on such instrument shall not exceed four rupees.

46.   PARTNERSHIP—
A—INSTRUMENT OF-

(a) where the capital of the partnership does not exceed Rs. 500

Ten rupees.

(b)   in any other case

Fifty rupees

B—DISSOLUTION OF-

Twenty five rupees

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

PAWN    OR   PLEDGE,    seeGREEMENT     RELATING TO    DEPOSIT   OF  TITLE DEEDS, PAWN OR PLEDGE (No.   6).

47.   POLICY OF INSURANCE-

A—See INSURANCE (see Section 7)

                                                                                                If drawn If drawn in
Singly duplicate for
each  part

(1) For each voyage—

(i)   where  the  premium or   consideration   does not exceed the rate of 1/8 per cent of the amount insur­ed by the policy, for every full sum of Rs. 5,000 and also any  fractional parts thereof   insured by the policy;

Ten Paisa         Five Paisa.

(ii)  in any other case, in respect of every full sum of Rs. 2,000 and also any fractional part thereof in­sured by the policy.

Ten Paisa         Five Paisa.

(2) For time—

in respect   of every full sum     of Rs. 2,000 or part   thereof insured by the policy—

(i) where the insurance shall   be made for any time not exceeding six months;

Thirty Paisa.   Fifteen Paisa.

(ii)  where the insurance shall  be made    for any time exceeding six months and not exceeding twelve mo­nths.

Sixty                Thirty Paisa.

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

B—FIRE-INSURANCE AND OTHER CLASSES OF IN-SURANCE, NOT ELSE-WHERE INCLUDED IN THIS ARTICLE, COVER­ING GOODS, MERCHAN­DISE PERSONAL EFFECTS, CROPS, AND OTHER PRO­PERTY AGAINST LOSS OR DAMAGE-

(1)  In respect of an original policy-

 

(i)   when the sum insured does not exceed Rs. 5000,

Fifty Paisa.

(ii) in any other case and

One rupee.

(2)  In respect of each receipt for any payment of a premium on any renewal of an original policy.

One-half of the duty payable in respect of the original policy in addition to the amount, if any, chargeable under No. 53

 

ACCIDENT AND SICK­NESS-INSURANCE—

(a)  Against railway accident, valid  for a single journey only.

Exemption.

When issued to a passenger traveling by the intermediate or the third class in any railway.

 

(b)  In any other case for the maximum amount which may become payable in the case of any single accident.

Twenty-five paisa; provided that, in case of a policy of insurance against death by accident when the annual premium

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

or sickness where such amount does not exceed Rs. 2,000 and also where such amount exceeds Rs. 2,000 for every Rs. 2,000 or part thereof.

payable does not exceed Rs. 2.50 per Rs. 1,000 the duty on such instrument shall be five paisa for every Rs. 1,000 or part thereof the maximum amount which may become payable under it.

D—INSURANCE BY WAY OF INDEMNITY—

Against liability to pay damages   on account    of   accidents to workmen empolyed by or under or against liability to pay  co­mpensation under the Workmen's Compensation Act,    1923, for every Rs.   100 or part thereof payable as premium.

Five paisa.

E—LIFE INSURANCE OR OTHER INSURANCE NOT SPECIFICALLY PROVIDED FOR, except such a RE­INSURANCE as is describ­ed in Division of this article-

If drawn                      If drawn in Singly                          duplicate, For each part

(i)   for every sum insured not exceeding Rs. 250.

Ten Paisa.        Five Paisa.

(ii)  for every sum insured exceeding Rs. 250 but not exceeding Rs. 500;

Twenty Paisa.  Ten Paisa.

(iii) for every sum insured ex­ceeding Rs. 500 but not exceeding Rs. 1,000 and also for every Rs. 1,000 or part thereof in excess of Rs. 1,000.

Forty Paisa.     Twenty Paisa.

 

 

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

Exemption.

Policies of life insurance gran­ted by the Director-Genera! of Post Offices in accordance with rules for Postal Life In­surance issued under the authority of the Central Gov­ernment.

F-RE-INSURANCE   BY AN INSURANCE COMPANY WHICH HAS GRANTED A POLICY OF THE NA­TURE SPECIFIED IN DI­VISION A OR DIVISION B OF THIS ARTICLE WITH ANOTHER COMPANY BY WAY OF INDEMNITY OR GUARANTEE AGA­INST THE PAYMENT ON THE ORIGINAL INSUR­ANCE OF A CERTAIN PART OF THE SUM IN­SURED THEREBY.

One half of the duty payable in respect of the original in­surance but not less than five paisa or more than one rupee.

 

General Exemption.

 

Letter of cover or engagement to issue a policy of insurance:

 

Provided that, unless such letter or engagement bears the stamp prescribed by this Act for such policy nothing shall be claimable thereunder, nor shall it be available for any purpose, except to compel the delivery of the policy therein mentioned.

 

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

48. POWER-OF-ATTORNEY as defined by section 2 (21), not being a prosy (No. 52)—

(a)  when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents;

1[Three rupees]

(b)  when authorizing one person or more to act in   a single    transaction other than the case mentioned in clause (a)

1[Seven rupees]

(c)   when authorizing not more than five persons to act jointly and severally in more than one transaction or generally;

1[Thirty-six rupees]

(d)  when     authorizing    more than five but not more than ten persons to   act jointly and severally in more than one transaction or generally;

1[Sixty rupees]

(e)   when given for consider­ation and authorizing the attorney to sell any imm­ovable property;

The same duty as is levia­ble on a conveyance (No. 23) for the amount of the consideration.

(f)   in any other case

1[Six rupees for each per­son authorized.]

Explanation 1—For the purposes of this Article more per­sons than one when be­longing to the same firm shall be deemed to be one person.

Subs: by N.W.F.P. Ord. No. IV of 1971, S. 9.

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

Explanation. 2—The term "Registration'' includes every operation incidental to re­gistration under the Registr­ation Act, 1908.

49.   PROMISSORY NOTE as de­fined by section 2 (22)-

(a) when payable on demand—

 

(i)   when the amount or value does not exceed Rs. 250:

Fifty paisa.

 

(ii)  when the amount or value exceeds

One rupee.

 

(iii) when the amount or value exceeds Rs. 250 but does not exceed Rs, 1,000 ;

Five rupees.

 

(iv) (iv) in any other case

Ten rupees.

 

(b) when payable otherwise than on demand.

The same duty as on a Bill of Exchange (No. 13) for the same amount payable otherwise than on demand.

 

50.   PROTEST OF BILL OR Four rupees. NOTE, that is to say, any de­claration in writing made by a Notary Public, or other per­son lawfully acting as such, attesting the dishonors of a Bill of Exchange or promis­sory note.

Four rupees.

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

particulars     of    her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every     declaration    in  writ­ing made by  him against the chatterers or the    consignees or not loading    or unloading the ship, such   declaration is attested or certified by   a  No­tary Public or    other person lawfully acting as such.

 

See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No.44).

 

52.   PROXY empowering any per- Twenty-five paisa. son to vote    at    any      one election of the members of    a district or local board or of a body of municipal    commiss­ioners, or at any one meeting of (a) members  of  an    incor­porated company or other body corporate whose stock or funds is or are divided  into      shares and transferable;    (b) a local authority ; or (c)  proprietors, members or contributors     to the    funds    of   any   institu­tion.

 

53.   RECEIPTS as defined by Sec­tion 2 (23) for any money or other property the amount or value of which exceeds twenty rupees—

 

where the amount or value does not exceed one hundred rupees;

Fifteen paisa.

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

(b)  where the amount or  value exceeds one hundred rupees but does not exceed Rs. 2.000 ;

Forty Paisa.

(c)   where such amount exceeds Rs. 2,000.

Eighty Paisa.

Exemption.

Receipts—

 

(a)   endorsed on or contained in any instrument duly stamped or any instru­ment exempted under the proviso to Section 3 (instruments executed on behalf of the Gover­nment) or any cheque or bill of exchange, payable on demand acknowledging the receipt of the consider­ation money therein expres­sed, or the receipt of any principal-money, interest or annuity or other periodical payment thereby se­cured

 

(b)  for any payment of money without consideration;

 

(c) for any payment of rent by    a     cultivator   on account of land assessed to Government revenue;

 

(d)  for pay or allowances by non-commissioned or petty officers, soldiers, sailors or airmen of the armed forces of Pakistan/Pakistan's military

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

naval or air forces, when serving in such ca­pacity, or by mounted police-constables;

 

(e)   given by holders of family certificates in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned as a non- commissioned or petty officer, soldier, sailor or airman, or any of the said forces and serving in such capacity;

 

(f)   for pensions or allowances by persons  receiving such pensions or allowances in respect of their service as such, non-commissioned or petty officers,    soldiers,   sailors or airmen,    and  not ser­ving    the   State    in   any other capacity;

 

(g)   given by a headman or lambardar for land-re­venue or taxes collected by him:

 

(h)   given for money or se­curities for money de­posited in the hands of any banker to be accou­nted for:

 

Provided that the same is not expressed to be re­ceived of, or by the hands of, any other than the person to whom the same is to be accounted for:

 

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

Provided also   that the exemption shall not ex­tend to receipt or  ack­nowledgment for any sum paid   or   deposited for, or  upon   a  letter    of allotment of a share, or in respect of a call uponany script or share of, or in     any    incorporated company or other body corporate or such propos­ ed or intended company or body or in respect of a debenture being a.  marketable security.

 

See also POLICY OF INSU­RANCE [No. 47-B (2) J. 54. RE-CONVEYANCE OF IV1OR T GAGE PROPERTY—

 

(a) if the consideration for which the property   was   mortgaged does not exceed Rs. 1,000.

The same duty  as on a Bond   (No. 15) for the amount of such consideration as set forth in the re-conveyance.

 

55.   RELEASE, that is to say, any in­strument (not being such a release as is provided for by section 23-A) whereby a person renounces a claim :• upon another person or against any specified property —

 

(a)  if the amount or value of the claim does not exceed Rs. 1000.

The same duty as on a Bond   (No.  15) for such amount or value  as set forth in the release.

 

(b)   in any other case

Thirty rupees.

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

56.   RESPONDENTIA         BOND that is to say, any instrument se­curing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.

The same duty as on a Bond (No. 15) for the am­ount of the loan secured.

REVOCATION OF ANY TRUST OR SETTLEMENT.

See SETTLEMENT (No. 58), TRUST (No.64).

57.   SECURITY BOND OR MO­RTGAGE DEED executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or execu­ted in favour of a Court for the due discharge of a con­tingent liability or executed by a surety to secure the due performance of a contract- -

 

(a)   When the amount secured does not exceed Rs.

The same duty as on a Bond (No.   15)   for   the   amount secured.

 

(b)   in any other case

Thirty rupees.

Exemption.

Bond or other instrument, executed—

 

(a)  by any person for the pur­pose of guaranteeing   that the local   income   derived from private subscriptions to a charitable  dispensary   or

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

hospital any other object of public utility shall not be less than a specified sum per mensem;

(b)   under No.3-A of the rules made by the Provincial Government under section 70 of the Sind Irrigation Act, 1879 ;

(c)   executed by persons taking advances under the   Land Improvement   Loans  Act, 1883, or the West Pakistan Agriculturists    Loans   Act, 1958 or by their sureties, as security for repayment of such advances;

(d)   executed by servants of the State or their sureties to secure the due execution of an office or the due account­ing for money or other* property received by virtue thereof.

58.    SETTLEMENT—

A.—Instrument   of  ( including a deed of dower )-

 

(i)   where the settlement is made for a religious or charitable purpose;

The same duty as on a Bond (No. 15) for a sum equal to the amount or value of the property settled.

 

(ii)  in any other case.

The same duty as is leviable on a Conveyance (No. 23) for a consideration equal to the amount or value of the pro­perty settled:

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

 

Provided that, where an ag­reement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settle­ment in pursuance of such agreement is subsequently executed, the duty on such instrument shall not exceed four rupees.

Provided further that, where an instrument of settlement contains any provision for the revocation of the settle­ment, the amount or value of the property settled shall for the purposes of duty, be determined as if no such pro­visions were contained in the instrument.

Exemptions.

 

Deed of dower executed on the occasion of marriage between Muslims.

B – Revocation of -

The same duty as is leviable on a conveyance (No. 23) for a consideration equal to the amount or value of the property concerned, as set forth in the instrument of revocation but not exceeding fifty rupees.

 

See also TRUST (No.    64).

 

59.   SHARE WARRANTS to bearer issued under the Companies Act, 1913.

One and a half time the duty payable on a debenture [No 27 (b} ] for a consideration equal to the nominal amount of the shares specified in the warrant.

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

Exemptions.

Share warrant when issued by a company in pursuance of the Companies Act, 1913. Section 30, to have effect only upon payment, as composition for that duty, to the Collector of Stamp-revenue of—

 

(a)   one   and a   half per centum of   the whole    subscribed capital of the company;

 

(b) if any company which has paid the said duty or com­position in full subsequently issues an addition to its subscribed capital- one and a half per centum of the additional capital so issued.

SCRIP—See CERTIFICATE
(No.  19)

 

60.   SHIPPING   ORDER    for or relating to the conveyance. of goods on board of  any vessel.

Twenty five paisa

 

61.    SURRENDER OF LEASE

 

(a)   when the duty with which the lease is chargeable does thirty rupees;

The duty with which lease not exceed is chargeable.

 

(b)   in any other case.

Thirty rupees.

 

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

Surrender of lease, when such lease exempted from duty.

62. TRANSFER (Whether with or without consideration)—

(a)   of shares in an incorporated company or other on body corporate:

One-fourth of the duty payable on a conveyance (No. 23) for a consideration equal to the value of the share.

(b)  of debenture being market- able securities whether the debenture is liable to duty or not except debentures provided for by section 8;

One-half of the duty payable on a conveyance (No.23) for a consideration equal to the face amount of the de- benture.

(c) of any interest secured by a bond, mortgage-deed or policy of insurance"—

(i) if the duty on such bond, mortgage-deed or policy does not exceed twenty rupees;

The duty with which such bond, mortgage-deed or policy of insurance is charge- able.

(ii)  in   any   other   case.

Thirty rupees.

 

(d)  of   any property   under the Administrator-Gener­al's Act, 1913, section 31;

Thirty rupees.

 

(e)  of any trust-property with- out consideration   from one trustee to   another trustee or from a trustee to a beneficiary.

Twenty rupees or such smaller   amount as may be chargeable under clauses  (a) to (c) of    this Article,

Exemption

Transfers by endorsement—

(a)   of a bill of exchange, cheque or promissory note;
1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

(b)   of a bill of lading, de­livery order, warrant for goods, or other mer­cantile document of title to goods;

 

(c)   of a policy of insurance;

 

(d)of securities of the 'Central Government. See also Section 8—

 

63. TRANSFER OF LEASE by way of assignment and not by way of under-lease.

The same duty as is leviable on conveyance (No.23) for a consideration equal to the amount of the consi­deration for the transfer.

Exemption.

 

Transfer of any lease exempt from duty.

 

64.       TRUST-

 

A.   Declaration of—of, or concerning   any    property   when made by any writing not being a WILL.

The same duty as on a Bond   (No. 15) for a sum equal to writing   not   the amount or value of the amount or value property concerned as set forth in the instrument but not exceeding thirty rupees.

 

B.    Revocation of—of, or concer- ning any property when made by any instrument other than a WILL.

The same duty as on a Bond (No. 15) for a sum equal to the amount or value of the property concerned as set not exceeding thirty rupees.

1899: Act, II.                                                                          Stamps.

Description of Instrument                                                        Proper Stamp-duty

See also SETTLEMENT (No.58)

 

VALUATION See APPRAISE­MENT (No. 8).

 

65.   WARRANT FOR GOODS,that is to say, any instrument evidencing the title of any per­son therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such in­strument being signed or cer­tified by or on behalf of the person in whose custody such goods may be.

 

SCHEDULE 11.—(Enactments repealed.) Rep. by the Repealing and amending Act, 1914), (X 0/1914) s. 3 and schedule II.

 

 

 

 

 

 

 

 

 

THE PUNJAB LAND PRESERVATION ACT,
(Punjab Act II of 1900)
CONTENTS
preliminary
sections
1.—Short title and commencement.

GENERAL DEFINITIONS

2.    Definitions.

NOTIFICATION AND REGULATION OF AREAS

3.         Notification of areas.

4.   Power to regulate, restrict or prohibit, by general or special order, within notified areas, certain matters.

5.  Power in certain cases, to regulate, restrict, or prohibit, by special order, within notified areas, certain further matters.

5-A. Power to require execution of works and   taking of measures.

6.   Necessity for regulation, restriction or prohibition to be recit­ed in the order under section 4 or 5. Publication of order.

7.   Proclamation of regulations, restrictions and prohibitions and admission of claims for compensation for rights which are re­stricted or extinguished.

7-A.Deputy Commissioner's power regarding execution of works and taking of measures.

CONTROL OVER THE BEDS ON NALAHS

8.    Action when Provincial Government considers it desirable to take measures to regulate the beds of Nalahs, Vesting of such beds in the Provincial Government,

9.   Effect of notification to suspend or extinguish private rights in the area notified under section 8.

10. Power of Deputy Commissioner to delimit the bed and to decide what constitutes such bed. Power to take possession of bed when vested in the Provincial Government.
                                        Land Preservation              [1900: Ph Act IT

SECTIONS

11.   Bar of compensation for acts done under sections 8, 9 or 10
12. Condition as to sale of land acquired under the Act and obliga­tion of Provincial Government to keep account of moneys expended on such land.

POWER TO ENTER UPON AND DELIMIT NOTIFIED AREAS
AND BEDS
13.  Power to enter upon, survey and demarcate areas notified under
section 3 or section 8.

INQUIRY INTO CLAIMS AND AWARD OF COMPENSATION

14.   Inquiries into claims and awards thereupon.
15.   Method of awarding compensation and effect of such award.

PROCEDURE, RECORDS AND APPEAL

16.  Record-of-rights in respect of notified areas.
17. Mode of proclaiming notifications and of serving notices, orders and processes, issued under the Act.
18.  Appeal, review and revision.

PENALTIES, BAR OF SUITS AND RULES.

19.    Penalty for offences.
20.       Application of provisions of Act XVI of 1927.
21.       Bar of suits.
22.       Power to make rules.

 

THE 2TWEST PAKISTAN] T AND RESERVATION ACT, 1900

{Punjab Act   II of 1900

 

[10th October, 1900]
Act to provide  for the better preservation and protection of Certain portions of the territories of 3[N'.W.F.P].
4[*        *          *          *]
5[*        *          *          *]
preliminary

1.(1) This Act may be called the 6[*    *]  Act,   1900.

Short title and commencement.

7(2) It shall extend to the whole of the [N. W.F.P.] except the Tribal Areas.]
9[(3)] It shall come into force at once.

2.    In this Act Unless a different intention appears  from   the subject or context,-

Definitions.

(a)   the expression "land" means land within any 10[* * *] area preserved and protected or otherwise dealt within manner in this Act provided, and includes benefits to arise out of land, and things attached to the earth or permanently fastened to anything attached to the earth;

2.    Subs by 11. P ord  No. VI of  1963-
3.    Omitted and Subs by A.W.F.P. A. L. O,   1975.
4.    Omitted by Punjab Act,  Xo-  XI,194,?.5,ff
5.    The Preamble Omitted, Ibid, 8 3
6.    The brackets and the word "(Chos)"    omitten   by    Punjab.   \d   No.  IV of 1944 5?  (a).
7.         Subs by W. Pord No. VI of ]96.i for Sub Section (2j.
8.   Subs by  M. W. F.P.A.L-O. 1975.
9.    The original Sub-Section (2) re-cumbered   as   Sub-Section     3)    by   Punjab
Act No. XI of 1942, S. 4 (a).
10. The word "Local" Omitted by Punjab Act  IV of 1944, S. 3 (a).
Land Preservation                                                                              [1900 : Pb Act IT

1[(b) The  expression "nalali" means a stream  or torrent flowing through or from any mountain range within the 2[Province.]:

(c)   the expressions "tree", "timber," "forest-produce" and "cattle" respectively, shall have the meanings severally assign­ed thereto in Section 2 of the 3[* * *] Forest Act 4[l927j;

(d)   the expression "person interested" includes all persons claim­ing any interest in compensation to be made on account of any measures taken under this Act, 5[* * *]

(e}   the expression "Deputy Commissioner" includes any officer or officers at any time specially appointed by the 6[Provincial Government] to perform the functions of a Deputy Com­missioner, under this Act,

7(f} the expression "rightholder" includes-

(i) persons not being tenants or mortgages having rights to or in land; and

(ii) persons having rights of collection of forest produce or of grazing or pasture: and

(g)the expression "erosion" includes the removal or displace­ment of earth, soii, stones or other materials by the action, of wind or water.]

NOTIFICATION AND REGULATION OF AREAS

8[3.Whenever it appears to the Provincial Government that it is desirable to provide for the conservation of sub-soil water or the pre­vention of erosion in any area subject to erosion or likely to become liable to erosion, such Government may by notification make a direction accordingly.]

(1900 : Ph Act II                                                                    Land Preservation

4 In respect of area notified under section 3 generally or the? whole or any part of any such area, the 1[Provincial Government] may, by general or special order temporarily 2[* *] regulate, re- strict or prohibit—

Power to regulate restrict or prohibit, by general or special order within notified areas, certain matters.

(a)   the clearing or breaking up or cultivating of land not ordinarily under cultivation prior to the publication of the notification under section 3;
(b)   the quarrying of stone or the burning of lime at places where such stone or limehad not. ordinarily been so quarried or burnt prior to the publication of the notifi­cation under section 3:

(c) the cutting of trees or timber, or the collection or removal or subjection to any manufacturing process,   otherwise, than as described in clause (b) of this  sub-section of any forest-produce other than grass, save for bonafide domestic or agricultural purposes 3[of right holder in such area];

(d)   the setting of fire of trees, timber or forest produce:

(e)   the admission, herding, pasturing or retention of sheep, 4[goats or camels];

(f)   the examination of forest-produce passing out of any such area ; and

(g) the granting of permits to the inhabitants of towns and villages situate within the limits or in the vicinity  of any such area, to take any tree, timber or forest   produce for their own use there from, or to pasture sheep, %oats or camels] or to cultivate or erect buildings  therein and the production and return of such permits by such persons.

5.   In respect of any specified village or villages, or part or part  thereof, comprised within the limits of any area notified  under section a 3 the Provincial Government] may, by special  order, temporarily : regulate, restrict or prohibit—

Power, in certain cases to regulate restrict or prohib, it by special order within notified area certain further matters.

(a)   the cultivating of any land ordinarily under cultivation prior to the publication of thenotification under section 3

Land Preservation                                                                   (1900 : Pb Act 11
(b)   the quarrying of any stone or the burning of any lime at places where such stone or lime had ordinarily been so quarried or burnt prior to the publication of the notifica­tion under section 3;
(c)   the cutting of trees or timber or the collection or removal or subjection to any manufacturing process, otherwise than as described in clause (b) of this sub-section of any forest-produce ![for any purposes]; and
(d)   the admission, herding, pasturing or retention of cattle generally other than sheep, 2[goats and camels] or of any class or description of such cattle.

Power to require execution of works and taking or measures.

3[5-A.    In respect of areas notified under section 3 generally or the whole or any part of any such area, the Provincial Government   may, by genera] or special order, direct—

 

(a)   the levelling, terracing, drainage and embanking of fields;

(b)   the construction of earth-works in fields and   ravines;

(c)   the provision of drains for storm water;

(d)   the protection of land against the action of wind  or water;

(e)   the training of streams ; and

(f)   the execution of such other works and the carrying out of such other measures as may, in the opinion of the Provin­cial Government, be necessary for carrying out the pur­poses of this Act.]

Necessity for regulation restriction or prohibition to be recited in the order under section 4 or 5.

6. Every order made under 4[sections 4,5 or 5-A] shall be publish-' ed in the [Official Gazette} and shall set forth that the ^[Provincial e Government] is satisfied, after due inquiry, that regulations, restrictions, "[prohibitions or directions] contained in the order are -necessary for the purpose of giving effect to the provisions of this Act.

2.      Subs, for the words ''and goats" by Punjab Act IV of 1944, s.5,
3.      Ins. ibid, s. 6.
4.      Subs, for the words and figures "section 4 or section 5",   by Punjab Act IV of 1944. s. 7.
5.      Subs, for the word "Gazette", by A. O., 1937.
6.      Subs, ibid., for the words "Local Government"
7.      Subs, for the words "or Prohibitions" by Punjab Act IV of 1944. S. 7.

 

1900 : Pb Act DQ                                                       Land Preservation                           

7. (i) When, in respect of any 1[* *] area, a notification has1 been published under section 3, and (a)   upon such publication  any  general order, made under j section 4 2[or section 5-A] becomes applicable to such area, or     ; (b)   any special order under 3[sections 4,5 or 5-A] is made in respect of such area,

Publication of order, Proclamation of regulations, restrictions, and prohibitions and admission of claims for compensation for rights which are restricted or extinguished.

            the Deputy Commissioner shall cause public notice of the provisions of such general or special order to be given, and if the provisions of any such order restrict or 4[prohibit the exercise of] any existing rights, shall also publish in the language of the country and in every town and village the boundaries of which include any portion of the area within or over which the 5[exercise of any such rights is so restricted or prohibited] a proclamation stating the regulations, restrictions and prohibitions which have been imposed, by any such order, within the limits of such area or in any part or parts thereof; fixing a period of not less than three months from the date of such proclamation, and requiring every person claiming any compensation in respect of any right so restricted or prohibited, within such period either to present ^to such officer a written notice specifying, or to appear before him and state, the nature and extent of such right and the amount and particulars of the compensation (if any) claimed in respect thereof.

(2) Any claim not preferred within the time fixed in the pro­clamation made under sub-section (1), shall be rejected:
Provided that, with the previous sanction of the Commissioner, the Deputy Commissioner may admit any such claim as if it had been made within such period.

6[7-A. (1) When an order has issued under section 5-A, the Deputy Commissioner may by notice require the owner or occupier of the land to execute such works or take such measures as may be speci­fied in the notice.

(Deputy Commissioner’s powers regarding execution of works or taking or measures).

(2) Every such notice shall state the time within which the works are to be executed or measures are to be taken.

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(3) A person aggrieved by an order contained in such a notice as aforesaid may, within thirty days from the service of such notice or within such longer period as the Deputy Commissioner may allow in this behalf, serve a notice of his objections on the Deputy Comm­issioner in such manner as may be provided by the rules made under this Act.
(4) If and in so far as an objection under this section is based on the ground of some informality, defect or error in or in connection with the notice, the Deputy Commissioner shall dismiss the objection, if he is satisfied that the informality, defect or error was not a material one.
(5) If the objection is brought on all or any of the follow­ing grounds, that is to say:
(a) that the notice might lawfully have been served on the occupier of the land in question instead of on the owner, or on the owner instead of on the occupier, and that it would have been equitable for it to have been so served;
(b) that some other person, being the owner, occupancy tenant, mortgagee with possession or lessee or farm holder or poss­essing some other right in or over the land to be benefited, ought to contribute towards the expenses of executing any works or taking any measures required:
(c) where the work or measure is work or measure for the common benefit of the land in question and other land, that some other person being the owner or occupier of land to be benefited, ought to contribute towards the expenses of executing any works or taking any measures required;

the objector shall serve a copy of his notice 01 objection on each other person referred to and on the hearing of the objection the Deputy Commissioner may make such order as he thinks fit with respect to the person by whom any work is to be executed or measure is to be taken and the contribution to be made by any other person towards the cost of the work or measure, or as to the proportions in which any expenses which may become recoverable by the Deputy Commissioner under sub-section (6) are to be borne by the objector and such other person:

Provided that no such order shall be made unless the person who is likely to be affected thereby has been given a reasonable oppor­tunity of being heard.

In exercising his power under this sub-section the Deputy Commissioner shall have regard—
1900 : Fb Act 111                                                      Land Preservation                  
(a) as between an owner and an occupier, to the terms and conditions, whether contractual or statutory, of the tenancy and to the nature of the works and measures re­quired; and
(b)   in any case to the degree of benefit to be derived by the different persons concerned.
(6) Notwithstanding anything to the contrary in any Jaw for the time being in force, no person required by a notice or an order under this section to execute any work or to take any measure shall be required to obtain the consent of any other person before comply­ing with such notice or order.
(7) Subject to such right of objection as aforesaid and the right of appeal under section 18, if the person required by the notice to execute works or to take measures fails to execute the works or to take the measures indicated within the time thereby limited, the Deputy Commissioner may himself or by an agent execute the work or take the measures and recover from that. person the expenses reasonably incurred by him in so doing:
(1) provided that it shall not be necessary for the Deputy Commissioner to wait for the decision of any objection other than at objection under clause (a) of sub-section (5), or an appeal against any decision on such objection, before taking action under this sub-section:
(2) provided further that the maximum amount that shall be recoverable in respect of any land in regard to which the work has been executed or the measure taken shall not exceed -

(a) where the work is required to be executed or the measure to be taken by the owner, ten times the land revenue assess ed on all the lands owned by him in the l[Province]; and

(b) where the work is required to be executed by the occupier, ten times the land revenue assessed on all the lands occupi­ed by him in the state in which such land is situated.

(8) If the cost of any work executed or any measure taken by any person remains unpaid by the person from whom it is due after the date specified in a notice issued in this behalf by the Deputy Commissioner or such other date as is fixed by him, such cost shall be recoverable as an arrear of land revenue and a certificate issued by the Deputy Commissioner in this behalf shall be final and conclusive evidence of the sum so recoverable and the person liable for the same.

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(9) livery order issued under this section shall be published in such manner as may be prescribed in the rules made under this Act, and upon such publication every person affected thereby shall, unless the contrary be proved, be deemed to have had due notice thereof.
(10) The Deputy Commissioner may by general or special order authorise any revenue officer subordinate to him to enquire in to any objection that may be brought under this section:
Provided that no final order on any such objection shall be passed except by the Deputy Commissioner himself.
(11) In making an order on objections brought under this section, the Deputy Commissioner shall be guided by such rules, if any, as the Provincial Government may make in this behalf.
(12) For the purposes of this section, the expression "Estate'" shall have the meaning assigned thereto in the Punjab Land Revenue Act, 1887.
CONTROL OVER THE BEDS OF 1[NALAHS]

Action when Provincial Government considers it desirable take measures to regulate the bdes of 1(Nalah) vesting of such beds in 2(Provincial Govet),

8. (1) Whenever it appears to the 2[Provincial Government] that re" it is desirable that measures should be taken in the bed of any ![nalah} [° for the purpose of—

 (a)regulating the flow of water within and preventing the
widening or extension of such bed, or of
(b) reclaiming or protecting any land situate within the limits of such bed;
such Government, may, either proceed at once in manner in sub­section (2) provided, or, in the first instance, by notification specifying nature and extent of the measures to be taken and the locality in and the time within which such measures are to be so taken, require all persons possessing proprietary or occupancy rights in land situate in such locality to themselves carry out the measures specified in such notification accordingly.
(2) If the whole or any part of the bed of any 1[nalah] be unclaimed, or, if, in the opinion of the 2[Provincial Government], the measures deemed necessary under sub-section (1) are of such a

1900 :Pb Act II]                                                                                  Land Preservation                              

     character, in regard to extent and cost, that the interference of the 1 [Provincial     Government]    is    absolutely     necessary,    or   in the event of the owner or occupier of any portion of the bed of any 2[nalah] failing, to comply with the requirements of any notification issued under  sub-section (1), such Government may, by notification
declare that the whole or any part of the area comprised within the limits of the bed of any2[nalah] shall 3[vest in Provincial Govern­ment] 4[*   *   *] for such period and subject to such conditions (if any) as may be specified in the notification:                                                                                              

Provided that no such declaration shall be made in respect of or shall affect any land included within the limits of the bed of any such 1[nalah] which, at the date of the publication of the notification making such declaration, is cultivated or culturable, or yield any pro­duce of substantial value.

(3) When the owners or occupiers of such locality are unable to agree among themselves regarding the carrying out of such measures, the decision of those paying the larger amount of land re­venue shall be held to be binding on all.

(4) The [Provincial Government] may, from time to time, by like notification, extend the period during which any such area shall remain vested in 5[the Provincial Government].

9.   Upon the making of any declaration  under sub-section (2) of section 8, all private rights of whatever kind existing in or relating! any land comprised within the area specified in the Notification: containing   such declaration at the time of the publication thereof, shal!6[be suspended for the period specified in the declaration and for such further period (if any) to which such period may at any time be extended]:

Effect of notification to suspend or extinguish private rights in the area notified under section 8,

 

Land Preservation                                                                  1900 : Pb Act II

Provided that, as far as circumstances admit, such rights of way and water shall be reserved, in respect of every such area, as may be necessary to meet the reasonable requirements and convenien­ce of the person (if any) who, at the time of the making of such de­claration, possessed any such rights over such area.

Power of Deputy Commissioner to delimit the bed and constitute such bed.

10. (1) The Deputy Commissioner shall, for the purposes of every notification issued   under   sub-section  (2)   of section   8, fix the > limits of the area comprised within the bed of the 1[nalah] to which ' such notification is to apply.

Power to take possession of bed when vested in 1(Provincial Govt)

(2) Upon the  publication of a notification containing any declaration under sub-section (2) of section 8,  it shall be lawful for the Deputy Commissioner to —

(a)   take possession of the area specified in such declaration;
(b)   eject all persons there from : and to
(c)   deal with such area, while it remains vested in ^[Provincial Government], as if it were the absolute property of 1[Provincial Government].

Bar of compensation for acts done under section 8, 9 or 10.

11.    No person shall be entitled to any compensation for anything at any time done, in good faith, in exercise of any power conferred by section 8, section 9 or section 10.

12, [Condition ay to sale of land acquired under the Act and objection of Local Government to keep account of moneys expended on such land]—Repealed by A ct VII of 1926 s. 4

POWER TO ENTER UPON AND DELIMIT NOTIFIED AREAS   AND   BEDS

Power to enter upon, survey and demarcate 3(XXX)

13.    It shall be lawful for the Deputy Commissioner and  For his subordinate officers, servants, care-takers and workmen, from   time to time, as occasion may require,—

1900 : Ph Act II]                                                                                Land Preservation                             

(a)   to enter upon, and survey any land comprised within any * i[   *   *]   area   in  regard   to which  any notification, < has been issued under sections or sections 2[or in regard to which a notification is proposed to be issued  under section 5-A];

(b)   to erect bench; marks on and to delimit and demarcate the boundaries of any such l[* *] area; and

(c)   to do all other acts and things which may be necessary in order adequately to preserve or project any land or to give effect to all or any of the provisions of this Act:

Provided that reasonable compensation, to be assessed and determined in the manner in this Act provided, shall be made in res­pect of any damage or injury caused to the property or rights of any person in carrying out any operations under the provisions of this section, but no such compensation shall be payable in respect of any­thing done under the said provisions within the limits of any if * *] area notified under section 8.

INQUIRY INTO CLAIMS AND AWARD OF COMPENSATION

14.     (1) The Deputy Commissioner shall—
(a)   fix a date for inquiring into all claims made under section? 3 {* * 1 and may in his discretion, from time to time adjourn the inquiry to a date to be fixed by him;

(b)   record in writing all   statements   made under section 7:

(c)   inquire into all claims duly preferred und OT section 7 3f * *]; and

(d)   make arid award upon each such claim, setting out there­in the nature and extent of the rights claimed, the person or persons making such claim, the extent (if any) to which, and the person, or person in whose favour, the right claimed is established, the extent to which it is to be restricted or prohibited] and the nature and amount of the compensation (if any), awarded.

Land Preservation                                                                               [1900 ; Pb Act II
(2) For the purposes of every such inquiry the Deputy Commis­sioner may exercise all or any of the powers of a Civil Court in the trial of suits under the Code of  Civil Procedure.
(3) The Deputy Commissioner shall announce his award to such persons interested, or their representatives, as are present, and shall record the acceptance of those who accept it. To such as are not present, the Deputy Commissioner shall cause immediate notice of his award to be given.

Method of awarding compensation and effect of such award,

15. (1) In determining the amount of compensation the Deputy It Commissioner shall be guided, so far as may be, by the provisions of sections 23 and 24 of the Land Acquisition Act, 1894, and as to matters which cannot be dealt with under those provisions, by what is just and reasonable in the circumstances of each case.

(2) The Deputy Commissioner may, with the sanction of the 3[Provincial Government] and the consent of the person entitled, instead of money award compensation in land or by reduction in revenue or in any other form.

(3) If, in any case, the exercise of any right is prohibited for a time only, compensation shall be awarded only in respect of the period during which the exercise of such right is so prohibited.

(4)        4[*        *          *          *          *]

PROCEDURE, RECORDS AND APPEAL

Record of rights in respect of notified area.

16.        (1) For   every area, notified under section 3 or section 8, the >f Deputy Commissioner shall prepare a record setting forth the nature description, local situation and extent of all rights mentioned in section 4 and section 5—

(a)   existing within such area at the time of the publication of the notification relating thereto under section 3 or section 8; and
(b)   regulated, restricted, or 4[* * ] prohibited] by any order under section 4 or section 5.

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(2) When any award is made under section 14, its effect upon any right shall also be recorded therein.

17.     (1) Upon the publication of a  notification  issued under any of the provisions of this Act, the Deputy  Commissioners  shall cause public notice of the substance thereof to  be given at convenient places ,in   the   locality   to   which   such   notification   relates.

Mode of Proclaiming notification and of servings notices, orders and processes, issued under the Act.

1[(2) The procedure prescribed for the service of summons, notice, order or proclamation under the law relating to land  revenue for the time being in force, shall be followed, as far as may be,  in proceedings   under   this   Act.]

18. Every order passed and every award made by a Deputy Com­missioner under this Act, shall, for the purposes, of appeal, review and revision, respectively be deemed to be the order of a Collector within die meaning of sections 13, 14, 15 and 16 of the 2Punjab Land Revenue Act, 1887,3 [for the corresponding provisions of the Sind Land Revenue Code, 1879, or any other law relating to land revenue for the time being in force, as the case may be]:

Appeal, review and revision.

Provided that nothing in this Act contained shall be deemed to exclude the jurisdiction of any Civil Court to decide any dispute aris­ing between the persons interested in any compensation awarded as to the apportionment or distribution thereof amongst such persons or any of them.

PENALTIES, BAR OF SUITS AND RULES.

19. Any person who, within the limits of any 4[* *] area notified under section 3, commits any breach of any regulation made, 5[restriction or prohibition imposed, order passed or requisition made under sections 4,5,5-A, or 7-A] shall be punished with imprisonment For a term which may extend to one month, or with a fine which may extend to one hundred rupees, or with both.

Penalty for offences.

The word "Local" omitted by Punjab Act IV of 1944, s. II.
Subs, ibid for the words and figures   "of restriction or prohibition    imposed   under
section 4 or section 5".

 

Land Preservation                                                                   1900 : Pb Act II

Application of provisions of (Act XVI of 1927).

20. 1[The provisions of sections 52, 54,55,56,57, 58, 59,60,61, 62, 64 (excluding the last sentence), 66, 67, 68 and 73 of the 2[* *] Forest Act, 1927, shall so far as applicable, be read as part of this Act, and for the purposes of those provisions, every offence punishable under section 19 shall be deemed to be a "forest offence" and every officer employed in the management of any area notified under section 3 or section 8, as care-taker or otherwise, shall be deemed to be a forest officer.

Bar of suits.

21. No suit shall lie against the 4[Provincial Government] for any thing done under this Act, and no suit shall lie against any pub­lic servant for anything done, or purporting to have been done, by him, in good faith, under this Act.

Power to make Rules.

22. (1) The 5[Provincial Government] may make rules, consistent with this Act,—

(a)   regulating the procedure to be observed in any inquiry or proceeding under this Act; and

(b)   generally for the purpose of carrying into effect all or any of the provisions of this Act.

(2)  All rules made under this section shall be published  in the 6[Official Gazette].

2.      The word "Indian" omitted by Punjab Act XV of 1955, b. 2. Sch.  i Part-11.
3.      Subs, ibid, for the words and figures "Act VII of 1878",
4.      Subs., for the words "Crown", by West Pakistan Laws (Adaptation) Order 1%4, s. 2,(1) Sch. Part-II which was previously subs., for the words "the Secretary of State for India in Council, or the Government" by A. O.. 1937.
5.      Subs., for the words "Local Government", by A. O., 1937.
6.      Subs, ibid, for the word "Gazette".

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