{ "schema_version": "qanun-law-text/1", "id": "punjab-code-33159442f6e032c5", "title": "PUNJAB FINANCE ORDINANCE, 1969", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BzJQZVNjV2I-", "version": null, "source_snapshot": "2026-08-06T16:56:17Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "f1b82c68f81e465a3ed43ba7ec9f9406022cb822ba1f2f644f5c2775293370a8", "source_sha256": "f1b82c68f81e465a3ed43ba7ec9f9406022cb822ba1f2f644f5c2775293370a8", "text_version_id": "law:punjab-code-33159442f6e032c5:sha256:f1b82c68f81e465a3ed43ba7ec9f9406022cb822ba1f2f644f5c2775293370a8", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FINANCE ORDINANCE, 1969 \r\n(VII of 1969) \r\nCONTENTS \r\n1. Short title, commencement and extent \r\n2. Surcharge on Agricultural Income, Tax in certain Districts \r\n3. Cinema Tax \r\n4. Surcharge on Motor Vehicle Tax \r\n5. Tax on railway fares and freights \r\n6. Repealed \r\n7. Amendment of Stamp Act, 1899 \r\n8. Repealed \r\n9. Amendment of W.P. Act XXIX of 1964 \r\n10. Amendment of section 5 of W.P. Act X of 1958 \r\n11. Application of existing laws \r\n12. Bar of suits in Civil Courts \r\n13. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\n4. FOURTH SCHEDULE \r\n5. FIFTH SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ORDINANCE, 1969 \r\n(VII of 1969) \r\n[30th June, 1969] \r\nAn \r\nOrdinance \r\nto continue and levy certain taxes, cesses and surcharges in the Province of \r\n3\r\n[the \r\nPunjab]. \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes, cesses \r\nand surcharges in the Province of \r\n4\r\n[the Punjab]; \r\n NOW, THEREFORE, in pursuance of the Martial Law Proclamation of 25th \r\nMarch, 1969, read with the Provisional Constitution Order, the Administrator of \r\nMartial Law , Zone A, in exercise of the powers of the Governor of West Pakistan \r\nconferred on him by the Chief Martial Law Administrator, is pleased to make and \r\npromulgate the following Ordinance:– \r\n1. Short title, commencement and extent. – (1) This Ordinance may be called \r\nthe \r\n5\r\n[Punjab] Finance Ordinance, 1969. \r\n (2) It shall, except as provided hereinafter, come into force on and from the \r\nfirst day of July, 1969. \r\n (3) It shall extend, except as otherwise specified hereinafter, to the whole \r\nof the Province of \r\n6\r\n[the Punjab], excluding the Tribal Areas. \r\n2. Surcharge on Agricultural Income Tax in certain Districts. – (1) There \r\nshall be levied and collected from every owner of land which is assessed to \r\nagricultural income -tax in the Districts of \r\n7\r\n[* * *], Campbellpur\r\n8\r\n, Dera Ghazi Khan, \r\nGujranwala, Gujrat, Jhelum, Jhang, Lahore\r\n9\r\n, Lyallpur\r\n10\r\n, Mianwali, Multan\r\n11\r\n, \r\n \r\n1This Ordinance was promulgated by the Administrator Martial Law, Zone „A‟ on 28th June, 1969; published in the West \r\nPakistan Gazette (Extraordinary), dated 30th June, 1969, pages 1007 -1050; saved by Article 281 of the Interim Constitution of \r\nthe Islamic Republic of Pakistan (1972), and validated by the Validation of Laws Act, 1975 (LXIII of 1975). \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n4Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n7Omitted t he words and commas “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar” by the Punjab Laws \r\n(Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n8Now “Attock”. \r\n9Now bifurcated into “Lahore and Kasur” Districts. \r\nMuzaffargarh, Rawalpindi, Sahiwal, Sargodha, Sheikhupura and Sialkot, on the land \r\nrevenue payable in the agricultural year 1968 -69, an additiona l amount of \r\nagricultural income -tax by way of surcharge at the rate specified in the First \r\nSchedule. \r\nExplanation.– For purposes of this section, “agricultural year” means the agricultural \r\nyear as defined in the \r\n12\r\n[Punjab] Land Revenue Act, 1967\r\n13\r\n. \r\n (2) The p rovisions of \r\n14\r\n[* * *] the Punjab Agricultural Income -Tax Act, \r\n1951\r\n15\r\n, shall, so far as may be, apply to the assessment, collection and recovery of \r\nthe surcharge imposed under this section. \r\n3. Cinema Tax. – (1) There shall be levied and collected a tax on cin emas \r\npayable by the owner or management thereof at the following rates for the financial \r\nyear 1969-70:– \r\n(i) In the case of a cinema classed One thousand Rupees. \r\nas a first class cinema: \r\n(ii) In the case of a cinema classed Five hundred Rupees. \r\nas a second class cinema: \r\n(iii) In the case of a cinema classed One hundred Rupees. \r\nas a third class cinema \r\n (2) If the person responsible for the payment of the tax under sub -section \r\n(1) fails to pay the tax within the period prescribed under the rules for its payment, he \r\nshall be liable to pay, in addition to the amount of such tax, a penalty not exceeding \r\nthe amount of the tax payable. \r\n4. Surcharge on Motor Vehicle Tax. – There shall be levied and collected in \r\nany area in which a tax is imposed on motor vehicles by o r under any enactment in \r\nforce in \r\n16\r\n[the Punjab], a surcharge on such tax, payable by the person by whom the \r\ntax is payable at the following rates for the financial year 1969-70:– \r\n(i) Motor vehicles used for the transport or Twenty-five Rupees \r\ncarriage of goods and materials \r\n(ii) Motor vehicles plying for hire and licensed Fifty Rupees \r\nto carry more than eight persons \r\n \r\n10Now “Faisalabad”. \r\n11Now bifurcated into “Multan and Vehari” Districts. \r\n12Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Sched ule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n13W.P.Act XVII of 1967. \r\n14Omitted t he words and comma “the North -West Frontier Ag ricultural Income -Tax Act, 1948 and” by the Punjab Laws \r\n(Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n15Punjab Act XVI of 1951. \r\n16Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n5. Tax on railway fares and freights. – Until the 30th day of June, 1970, there \r\nshall be levied and paid on railway fares and freights a tax ac cording to the scale set \r\nout in the Second Schedule. \r\n17\r\n[6. Enhanced Electricity Duty.– * * * * * * * * ] \r\n7. Amendment of Stamp Act, 1899. – With effect from 1st July, 1969, for the \r\nexisting Schedule I to the Stamp Act, 1899 (Act II of 1899), the Schedule c ontained \r\nin the Fifth Schedule to this Ordinance shall be substituted. \r\n18\r\n[8. Welfare Cess.– * * * * * * * * * * ] \r\n9. Amendment of W.P. Act XXIX of 1964. – (1) In the Pakistan Day Memorial \r\nCess \r\n19\r\n[Punjab] Act, 1964, for section 4, the following section shall be substituted and \r\nshall be deemed to have been so substituted with effect from 30th June, 1968:– \r\n “4. The cess shall be levied upto the thirtieth day of June, 1969.”. \r\n (2) Notwithstanding anything contained in sub -section (2) of section 4 -B of \r\nthe Paki stan Day Memorial Cess \r\n20\r\n[Punjab] Act, 1964, the proceeds of the cess \r\nimposed under the said Act, as modified by this Ordinance, payable on or after the \r\n1st day of July, 1968, shall be credited into the Provincial Consolidated Fund of \r\n21\r\n[Punjab]. \r\n10. Amendment of section 5 of W.P. Act X of 1958. – In the \r\n22\r\n[Punjab] \r\nEntertainments Duty Act, 1958, for sub -section (2) of section 5, the following sub -\r\nsection shall be substituted, namely:– \r\n“(2) The Government may, by an order in writing , require the \r\nproprietor of any entertainment in respect of which the entertainments duty is \r\npayable under section 3, or on the application of any such proprietor permit \r\nhim, on such conditions as the Government may prescribe, to pay the amount \r\nof the duty due:– \r\n(a) by a consolidated payment; or \r\n(b) in accordance with returns of the payments for admission to the \r\nentertainment and on account of the duty; or \r\n \r\n17 Repealed by the Punjab Finance Ordinance, 1971 (XI of 1971), w.e .f.1.7.1971, s.10; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.1971. \r\n18Repealed by the Punjab Finance Act, 1974 (X of 1971), w.e.f.1.7.1974, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 28.6.1974. \r\n19Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n20Substituted for the word s “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n21Substituted for the words “We st Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n22Substituted for the words “West Pa kistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n(c) in accordance with the results recorded by any mechanical \r\ncontrivance that automatically registers the number of persons \r\nadmitted.”. \r\n11. Application of existing laws. – Where any tax, cess or surcharge imposed \r\nby this Ordinance, is by way of an addition to, or a surcharge on, any existing tax \r\nimposed by or under an enactment in force in \r\n23\r\n[the Punjab], the procedure provided \r\nin such enactment and the rules framed thereunder for the assessment, collection \r\nand recovery of such tax, shall , so far as applicable, apply to the assessment, \r\ncollection and recovery of the additional tax, cess or surcharge. \r\n12. Bar of suits in Civil Courts. – No suit shall lie in any Civil Court to set aside \r\nor modify any assessment, levy or collection of a tax, duty, cess or surcharge made \r\nunder this Ordinance and the rules thereunder or any penalty imposed under sub -\r\nsection (2) of section 3. \r\n13. Power to make r ules.–(1) The Provincial Government may make rules for \r\ncarrying into effect the purposes of this Ordinance, and such rules may, among other \r\nmatters, prescribe the procedure for the assessment, collection and payment of any \r\ntax or cess levied or the imposit ion of any penalty under this Ordinance, in so far as \r\nsuch procedure is not provided in this Ordinance. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the \r\n24\r\n[Punjab Finance Act ], 1968 (W.P. Act III of 1968), \r\nshall, so far as may be, be continued and be deemed to have been made under this \r\nOrdinance. \r\n \r\n23Substituted for the words “West Pakista n” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n24Substituted for the words “West Pakistan Finance Act” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), \r\nw.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\nFIRST SCHEDULE \r\n(See SECTION 2) \r\n Surcharge \r\nWhere the total land-revenue payable does not exceed Rs. 349. Nil. \r\nWhere the total land-revenue payable exceeds Rs.349 but does no t \r\nexceed Rs. 499. \r\nRupees twelve. \r\nWhere the total land-revenue payable exceeds Rs.499 but does not \r\nexceed Rs. 749. \r\nRupees twenty-four. \r\nWhere the total land-revenue payable exceeds Rs.749 but does not \r\nexceed Rs. 999. \r\nRupees fifty. \r\nWhere the total land-revenue payable exceeds Rs.999 but does not \r\nexceed Rs. 1,999. \r\nRupees one hundred. \r\nWhere the total land -revenue payable exceeds Rs.1,999 but does \r\nnot exceed Rs. 4,999. \r\nRupees two hundred and \r\nfifty. \r\nWhere the total land -revenue payable exceeds Rs.4,999 but do es \r\nnot exceed Rs. 9,999. \r\nRupees five hundred. \r\nWhere the total land-revenue payable exceeds Rs.9,999. Rupees one thousand. \r\n \r\nSECOND SCHEDULE \r\n(See SECTION 5) \r\nTAX ON RAILWAY FARES AND FREIGHTS \r\nPART I \r\nFreight (Goods) Tax \r\nWhere the freight on any consignment does not exceed Rs.3. Nil. \r\nWhere the freight on any consignment exceeds Rs.3 but does not \r\nexceed Rs.10. \r\nSix paisa. \r\nWhere the freight on any consignment exceeds Rs.10 but does not \r\nexceed Rs.25. \r\nTwelve paisa. \r\nWhere the freight on any consignment exceeds Rs.25 but does not \r\nexceed Rs.50. \r\nTwenty-five paisa. \r\nWhere the freight on any consignment exceeds Rs.50 but does not \r\nexceed Rs.75. \r\nFifty paisa. \r\nWhere the freight on any consignment exceeds Rs.75 but does not \r\nexceed Rs.100. \r\nOne rupee. \r\nWhere the freight on any consignment exceeds Rs.100 but does \r\nnot exceed Rs.150. \r\nTwo rupees. \r\nWhere the freight on any consignment exceeds Rs.150 but does \r\nnot exceed Rs.225. \r\nThree rupees. \r\nWhere the freight on any consignment exceeds Rs.225 but does \r\nnot exceed Rs.300. \r\nFour rupees. \r\nWhere the freight on any consignment exceeds Rs.300. Four rupees plus one rupee \r\nfor every hundred rupees in \r\nexcess of three hundred \r\nrupees of freight. \r\nPART II \r\nFares (Passengers) Amount of tax \r\nOn a First Class ticket 50 paisa. \r\nOn a Second Class ticket 25 paisa. \r\nOn an Inter Class ticket 12 paisa. \r\nOn a Third Class ticket 6 paisa. \r\n Provided that no tax shall be levied where the fare does not exceed Rs.3. \r\n \r\n25\r\n[THIRD SCHEDULE \r\n(See SECTION 6)] \r\n26\r\n[FOURTH SCHEDULE \r\n(See SECTION 6)] \r\nFIFTH SCHEDULE \r\n(See SECTION 7) \r\nSCHEDULE 1 \r\nSTAMP-DUTY ON INSTRUMENTS \r\n(See SECTION 3) \r\nDescription of Instrument Proper Stamp-duty \r\n1. ACKNOWLEDGMENT of a debt exceeding \r\ntwenty rupees in amount or value, written or signed by, \r\nor on behalf of, a debtor in order to supply evidence of \r\nsuch debt in any book other than a banker‟s pass -book \r\nor on a separate piece of paper when such book or \r\npaper is left in the creditor‟s possession; provided that \r\nsuch acknowledgement does not contain any promise to \r\npay the debt or any stipulation to pay int erest or to \r\ndeliver any goods or other property– \r\n \r\n(a) where such amount does not exceed \r\nRs.100; \r\n15 paisa. \r\n(b) where such amount exceeds Rs.100 but \r\ndoes not exceed Rs.2,000; \r\n40 paisa. \r\n (c) where such amount exceeds Rs.2,000. 80 paisa. \r\n2. ADMINISTRATION BOND, including a bond \r\ngiven under sections 291, 375 and 376 of the \r\nSuccession Act, 1925\r\n27\r\n, section 6 of the Government \r\nSavings Banks, Act, 1873\r\n28\r\n– \r\n \r\n(a) where the amount does not exceed Rs. \r\n1,000; \r\nThe same duty as on a Bond \r\n(No.15) for such amount. \r\n(b) in any other case Thirty rupees. \r\n \r\n25 Repealed by the Punjab Finance Ordin ance, 1971 (XI of 1971), w.e.f.1.7.1971, s.10; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.1971 \r\n26 Repealed by the Punjab Finance Ordinance, 1971 (XI of 1971), w.e.f.1.7.1971, s.10; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.1971 \r\n27XXXIX of 1925. \r\n28V of 1873. \r\nDescription of Instrument Proper Stamp-duty \r\n3. ADOPTION-DEED that is to say, any \r\ninstrument (other than a will) recording an adoption or \r\nconferring or purporting to confer an authority to adopt. \r\n ADVOCATE, See ENTRY AS AN ADVOCATE \r\n(No.30). \r\nFifty rupees. \r\n4. AFFIDAVIT, including an affirmation or \r\ndeclaration in the case of persons by law allowed to \r\naffirm or declare instead of swearing. \r\nEXEMPTIONS \r\n Affidavit or declaration in writing when made– \r\n(a) as a condition of enrolment under the \r\nIndian Army Act, 1911\r\n29\r\n, or the Paki stan \r\nArmy Act, 1952\r\n30\r\n or the Indian Air Force \r\nAct, 1932\r\n31\r\n, or the Pakistan Air Force \r\nAct, 1953\r\n32\r\n; \r\nFour rupees. \r\n(b) for the immediate purpose of being filed \r\nor used in any Court or before the \r\nofficer of any Court; or \r\n \r\n(c) for the sole purpose of enabling any \r\nperson to receive any pension or \r\ncharitable allowance. \r\n \r\n5. AGREEMENT OR MEMORANDUM OF AN \r\nAGREEMENT– \r\n \r\n(a) if relating to the sale of a bill of \r\nexchange; \r\nOne rupee. \r\n(b) if relating to the sale of Government \r\nsecurity; \r\nFifty paisa for every Rs. 10,000 or \r\npart thereof of the value of the \r\nsecurity, subject to a maximum of \r\nfifty rupees. \r\n(c) if relating to the sale of a share in an \r\nincorporated company or other body \r\ncorporate; \r\nTwenty-five paisa for every rupees \r\n5,000 or part thereof of the value of \r\nthe share. \r\n(d) if not otherwise provided for. Four rupees. \r\n \r\nEXEMPTIONS \r\n Agreement or Memorandum of an Agreement– \r\n \r\n(a) for or relating to the purchase of or sale \r\nof goods or merchandise exclusively, \r\nnot being a NOTE OR MEMORANDUM \r\n \r\n \r\n29VII of 1911. \r\n30XXIX of 1952. \r\n31XIV of 1932. \r\n32VI of 1953. \r\nDescription of Instrument Proper Stamp-duty \r\nchargeable under No.43; \r\n(b) made in the form of tenders to the \r\nCentral Government for or relating to \r\nany loan. \r\nAGREEMENT TO LEASE. See \r\nLEASE (No.35). \r\n \r\n6. AGREEMENT RELATING TO DEPOSIT OF TITLE -\r\nDEEDS, PAWN OR PLEDGE , that is to say, any instrument \r\nevidencing an agreement relating to– \r\n \r\n(1) the deposit of title -deeds or instruments \r\nconstituting or being evidence of the title \r\nto any property whatever (other than \r\nmarketable security), or \r\n \r\n(2) the pawn or pledge of movable \r\nproperty, where such deposit, pawn or \r\npledge has been made by way of \r\nsecurity for the re -payment of money \r\nadvanced or to be advanced by way of \r\nloan or an existing or future debt– \r\n \r\n(a) if such loan or debt is repayable on \r\ndemand or more than three months from \r\nthe date of the instrument evidencing the \r\nagreement; \r\nThe same duty as on a Bill of Exchange \r\n[No.13 (a)] for the amount secured. \r\n(b) if such loan or debt is repayable not \r\nmore than three months from the date \r\nof such instrument. \r\nEXEMPTIONS \r\nInstrument of pawn or pledge of goods if \r\nunattested. \r\nHalf the duty payable on a Bi ll of \r\nExchange [No.13 ( a)] for the amount \r\nsecured. \r\n7. APPOINTMENT IN EXECUTION OF A POWER \r\nwhere made by any writing not being a will– \r\n \r\n(a) of trustees Thirty-five rupees. \r\n(b) of property, movable or immovable Seventy rupees. \r\n8. APPRAISEMENT OR VALUATIO N made \r\notherwise than under an order of the Court in the course \r\nof a suit– \r\n \r\n(a) where the amount does not exceed \r\nRs.1,000; \r\nThe same duty as on a Bond (No.15) for \r\nsuch amount. \r\n(b) in any other case Thirty rupees. \r\nEXEMPTIONS \r\n(a) Appraisement or valuation made for the \r\ninformation of one party only, and not \r\nbeing in any manner obligatory between \r\nparties either by agreement or operation \r\nof law. \r\n \r\nDescription of Instrument Proper Stamp-duty \r\n(b) Appraisement, of crop for the purpose \r\nof ascertaining the amount to be given \r\nto a landlord as rent. \r\n9. APPRENTICESHIP-DEED, including every \r\nwriting relating to the service or tuition of any \r\napprentice, clerk or servant, placed with any master to \r\nlearn any profession, trade or employment not being \r\nARTICLES OF CLERKSHIP (No.11). \r\nEXEMPTIONS \r\n Instrument of apprentices hip executed by a \r\nMagistrate under the Apprentices Act , 1850\r\n33\r\n, or by \r\nwhich a person is apprenticed by or at the charge of any \r\npublic charity. \r\nTwenty-five rupees. \r\n10. ARTICLES OF ASSOCIATION OF A \r\nCOMPANY– \r\n \r\n(a) where the company has no share \r\ncapital or the nominal share capital \r\ndoes not exceed Rs.2,500; \r\nFifty rupees. \r\n(b) where the nominal share capital \r\nexceeds Rs.2,500 but does not exceed \r\nRs. 1,00,000; \r\nOne hundred rupees. \r\n(c) where the nominal share capital \r\nexceeds Rs.1,00,000 but does not \r\nexceed Rs.10,00,000; \r\nTwo hundred rupees. \r\n(d) where the nominal share capital \r\nexceeds Rs.10,00,000. \r\nFive hundred rupees. \r\nEXEMPTIONS \r\n Articles of any Association and not formed for \r\nprofit and registered under section 26 of the Companies \r\nAct, 1913\r\n34\r\n. \r\n \r\n \r\nSee also MEMORANDUM OF ASSOCIATION OF A \r\nCOMPANY (No.39). \r\n \r\n11. ARTICLES OF CLERKSHIP OR contract \r\nwhereby any person first becomes bound to serve as a \r\nclerk in order to his admission as an attorney in any \r\nHigh Court. \r\n ASSIGNMENT, See CONVEYANCE (No.23), \r\nTRANSFER (No.62) and TRANSFER OF LEASE \r\n(No.63), as the case may be. ATTORNEY, See ENTRY \r\nAS AN ATTORNEY (No.30), AND POWER OF \r\nATTORNEY (No.48). \r\nFive hundred rupees. \r\n \r\n33XIX of 1850. \r\n34VII of 1913. \r\nDescription of Instrument Proper Stamp-duty \r\n AUTHORITY TO ADOPT . See ADOPTION-\r\nDEED (No.3). \r\n12. AWARD, that is to say, any decision in writing by \r\nan arbitrato r or umpire, not being an award \r\ndirecting a partition, on a reference made otherwise \r\nthan by an order of the Court in the course of a \r\nsuit. \r\n \r\nThe same duty as on a Bond \r\n(No.15) for the amount or value of \r\nthe property to which the award \r\nrelates as set forth in such award \r\nsubject to maximum of fifty rupees. \r\n13. BILL OF EXCHANGE as defined by section 2 \r\n(2) not being BOND, bank note or currency note– \r\n(a) where payable otherwise than on \r\ndemand but not more than one year \r\nafter date or sight– \r\nIf drawn \r\nsingly. \r\nIf drawn \r\nin set of \r\ntwo, for \r\neach part \r\nof the \r\nset. \r\nIf drawn in set of \r\nthree, for each part \r\nof the set. \r\nif the amount of the bill does not exceed \r\nRs.200. \r\nTwenty \r\npaisa. \r\nTen \r\npaisa. \r\nFive paisa. \r\nif it exceeds Rs. 200 but does not exceed \r\nRs.400. \r\nForty \r\npaisa. \r\nTwenty \r\npaisa. \r\nTen paisa. \r\nif it exceeds Rs. 400 but does not exceed \r\nRs.600. \r\nSixty \r\npaisa. \r\nThirty \r\npaisa. \r\nTwenty \r\nPaisa. \r\nif it exceeds Rs. 600 but does not exceed \r\nRs.800. \r\nEighty \r\nPaisa. \r\nForty \r\nPaisa. \r\nThirty \r\nPaisa. \r\nif it exceeds Rs. 800 but does not exceed \r\nRs.1,000. \r\nOne \r\nrupee. \r\nFifty \r\npaisa. \r\nThirty five paisa. \r\nif it exceeds Rs.1,000 but does not exceed \r\nRs.1,200. \r\nRs.1.20. Sixty \r\npaisa. \r\nForty paisa. \r\n \r\nIf it exceeds Rs.1,200 but does not exceed \r\nRs.1,600. \r\nRs.1.50. Seventy-\r\nfive \r\npaisa. \r\nFifty paisa. \r\nif it exceeds Rs.1,600 bu t does not exceed \r\nRs.2,500. \r\nRs.2.50. Rs.1.25. Rs.1.00. \r\nif it exceeds Rs.2,500 but does not exceed \r\nRs.5,000. \r\nRs.5.00. Rs.2.50. Rs.1.75. \r\nif it exceeds Rs.5,000 but does not exceed \r\nRs.7,500. \r\nRs.7.50. Rs.3.75. Rs.2.50. \r\nif it exceeds Rs.7,500 but does not ex ceed \r\nRs.10,000. \r\nRs.10.00. Rs.5.00. Rs.3.50. \r\nif it exceeds Rs.10,000 but does not exceed \r\nRs.15,000. \r\nRs.15.00. Rs.7.50. Rs.5.00. \r\nif it exceeds Rs.15,000 but does not exceed \r\nRs.20,000. \r\nRs.20.00. Rs.10.00. Rs.6.75. \r\nif it exceeds Rs.20,000 but does not exce ed \r\nRs.25,000. \r\nRs.25.00. Rs.12.50. Rs.8.50. \r\nif it exceeds Rs.25,000 but does not exceed \r\nRs.30,000. \r\nRs.30.00. Rs.15.00. Rs.10.00. \r\nand for every additional Rs. 10,000 or part \r\nthereof in excess of Rs. 30,000. \r\nRs.10.00. Rs.5.00. Rs.3.50. \r\n(b) where payable m ore than one year after \r\ndate or sight. One half of the duty payable on a \r\nBond (No.15) for the same amount. \r\n14. BILL OF LADING (including a through bill of \r\nlading). \r\nOne rupee. \r\nDescription of Instrument Proper Stamp-duty \r\nNote– If a bill of lading is drawn in parts, the proper \r\nstamps therefor must be borne by ea ch one \r\nof the sets. \r\nEXEMPTIONS \r\n(a) Bill of the lading when the goods therein \r\ndescribed are received at a place within \r\nthe limits of any port as defined under \r\nthe Ports Act, 1908\r\n35\r\n, and are to be \r\ndelivered at another place within the \r\nlimits of the same port. \r\n(b) Bill of lading when executed out of \r\nPakistan and relating to property to be \r\ndelivered in Pakistan. \r\n15. BOND as defined by section 2 (5) not being a \r\nDEBENTURE (No.27) and not being otherwise provided \r\nfor by this Act, or by the Court Fees Act, 1870\r\n36\r\n– \r\n \r\n where the amount or value secured does not \r\nexceed Rs.10. \r\nTwenty-five paisa. \r\n where it exceeds Rs.10 but does not exceed \r\nRs.50. \r\nOne rupee. \r\n where it exceeds Rs.50 but does not exceed \r\nRs.100. \r\nTwo rupees. \r\n where it exceeds Rs.100 but does not exceed \r\nRs.200. \r\nFour rupees. \r\n where it exceeds Rs.200 but does not exceed \r\nRs.300. \r\nSix rupees. \r\n where it exceeds Rs.300 but does not exceed \r\nRs.400. \r\nEight rupees. \r\n where it exceeds Rs.400 but does not exceed \r\nRs.500. \r\nTen rupees. \r\n where it exceeds Rs.500 bu t does not exceed \r\nRs.600. \r\nTwelve rupees. \r\n where it exceeds Rs.600 but does not exceed \r\nRs.700. \r\nFourteen rupees. \r\n where it exceeds Rs.700 but does not exceed \r\nRs.800. \r\nSixteen rupees. \r\n where it exceeds Rs.800 but does not exceed \r\nRs.900. \r\nEighteen rupees. \r\n where it exceeds Rs.900 but does not exceed \r\nRs.1,000. \r\nTwenty rupees. \r\n and for every Rs. 500 or part thereof in excess \r\nof Rs. 1,000. \r\nTen rupees. \r\nSee ADMINISTRATION BOND (No.2), BOTTOMRY \r\n \r\n \r\n35XV of 1908. \r\n36VII of 1870. \r\nDescription of Instrument Proper Stamp-duty \r\nBOND (No.16), CUSTOMS BOND (No.26). \r\nINDEMNITY BOND (No.34), RESPONDENTIA BOND \r\n(No.56) SECURITY BOND (No.57). \r\nEXEMPTIONS \r\n Bond when executed by any person for the \r\npurpose of guaranteeing that the local income derived \r\nfrom private subscription to a Charitable dispensary or \r\nhospital or any other object of public utility shall n ot be \r\nless than a specified sum per mensem. \r\n16. BOTTOMRY BOND , that is to say, any \r\ninstrument where by the master of a seagoing ship \r\nborrows money on the security of the ship to enable him \r\no preserve the ship or prosecute her voyage. \r\nThe same duty as on a Bond \r\n(No.15) for the same amount. \r\n17. CANCELLATION, instrument of (including any \r\ninstrument by which any instrument previously executed \r\nis cancelled), if attested and not otherwise provided for. \r\nSee also RELEASE (No.55), REVOCATION OF \r\nSETTLEMENT (No.58-B), SURRENDER OF LEASE \r\n(No.61), REVOCATION OF TRUST (No.64-B). \r\nFifteen rupees. \r\n18. CERTIFICATE OF SALE (in respect of each \r\nproperty put up as a separate lot and sold) granted to \r\nthe purchaser of any property sold by public auction by \r\na Civil or Revenue C ourt, or Collector or other Revenue \r\nOfficer– \r\n \r\n(a) where the purchase money does not \r\nexceed Rs.10; \r\nFifty paisa. \r\n(b) where the purchase money exceeds \r\nRs.10 but does not exceed Rs.25; \r\nOne rupee. \r\n(c) in any other case. The same duty as on a Conveyance \r\n(No.23) for a consideration equal to \r\nthe amount of the purchase money \r\nonly. \r\n19. CERTIFICATE OR OTHER DOCUMENT \r\nevidencing the right or title of the holder thereof or any \r\nother person, either to any shares, scrip or stock in or of \r\nany incorporated company or oth er body corporate, or \r\nto become proprietor of shares, scrip or stock in or of \r\nany such company or body. \r\nFifty paisa. \r\nSee also LETTER OF ALLOTMENT OF SHARES \r\n(No.36). \r\n \r\n20. CHARTER PARTY , that is to say, any \r\ninstrument (except an agreement for the hire of a tug-\r\nsteamer) whereby a vessel or some specified principal \r\npart thereof is let for the specified purposes of the \r\nFive rupees. \r\nDescription of Instrument Proper Stamp-duty \r\ncharterer, whether it includes a penalty clause or not. \r\n21. * * * * * * * * * \r\n \r\n22. COMPOSITION-DEED, that is to say, any \r\ninstrument executed by a debtor whereby he conveys \r\nhis property for the benefit of his creditors, or whereby \r\npayment of a composition or dividend on their debts is \r\nsecured to the creditors, or whereby provision is made \r\nfor the continuance of the debtor‟s business under the \r\nsupervision of Inspector or under letters of licence for \r\nthe benefit of his creditors. \r\nFifty rupees. \r\n23. CONVEYANCE as defined by section 2 (10) not \r\nbeing a TRANSFER charged or exempted under \r\nNo.62– \r\n \r\n where the amount or value of the considera tion \r\nfor such conveyance as set forth therein does \r\nnot exceed Rs.50. \r\nTwo rupees. \r\n where it exceeds Rs.50 but does not exceed \r\nRs.100. \r\nFour rupees. \r\n where it exceeds Rs.100 but does not exceed \r\nRs.200. \r\nEight rupees. \r\n where it exceeds Rs.200 but does not ex ceed \r\nRs.300. \r\nTwelve rupees. \r\n where it exceeds Rs.300 but does not exceed \r\nRs.400. \r\nSixteen rupees. \r\n where it exceeds Rs.400 but does not exceed \r\nRs.500. \r\nTwenty rupees. \r\n where it exceeds Rs.500 but does not exceed \r\nRs.600. \r\nTwenty-four rupees. \r\n where it exce eds Rs.600 but does not exceed \r\nRs.700. \r\nTwenty-eight rupees. \r\n where it exceeds Rs.700 but does not exceed \r\nRs.800. \r\nThirty-two rupees. \r\n where it exceeds Rs.800 but does not exceed \r\nRs.900. \r\nThirty-six rupees. \r\n where it exceeds Rs.900 but does not exceed \r\nRs.1,000. \r\nForty rupees. \r\n and for every Rs.500 or part thereof in excess of \r\nRs.1,000. \r\nTwenty rupees. \r\nEXEMPTION \r\n Assignment of copyright by entry made under \r\nthe Copyright Act, 1914\r\n37\r\n, section 5. \r\n \r\nCO-PARTNERSHIP-DEED. See PARTNERSHIP \r\n(No.46). \r\n \r\n \r\n37III of 1914. \r\nDescription of Instrument Proper Stamp-duty \r\n24. COPY OR EXTRACT certified to be a true copy \r\nor extract by or by order of any public officer and not \r\nchargeable under the law for the time being in force \r\nrelating to court-fees– \r\n \r\n(i) if the original was not chargeable with \r\nduty or if the duty with which it was \r\nchargeable does not exceed four \r\nrupees; \r\nTwo rupees. \r\n(ii) in any other case Four rupees. \r\nEXEMPTION \r\n(a) Copy of any paper which a public officer \r\nis expressly required by law to make or \r\nfurnish for record in any public office or \r\nfor any public purpose; \r\n(b) Copy of , or extract from, any register \r\nrelating to births, baptisms, namings, \r\ndedications, marriages (divorces), \r\ndeaths or burials. \r\n \r\n25. COUNTERPART OR DUPLICATE of any \r\ninstrument chargeable with duty and in respect of which \r\nthe proper duty has been paid– \r\n \r\n(a) if the duty with which the original \r\ninstrument is chargeable does not \r\nexceed four rupees; \r\nThe same duty as is leviable on the \r\noriginal. \r\n (b) in any other case Four rupees. \r\nEXEMPTION \r\n Counterpart of any lease granted to cultivator \r\nwhen such lease is exempted from duty. \r\n \r\n26. CUSTOMS BOND– \r\n \r\n(a) where the amount does not exceed \r\nRs.1,000; \r\nThe same duty as on a Bond \r\n(No.15) for such amount. \r\n (b) in any other case Thirty rupees. \r\n \r\n27. DEBENTURE (whether a mortgage debenture \r\nor not), being a marketable security transferable– \r\n \r\n(a) by endorsement or by a separate \r\ninstrument of transfer; \r\nThe same duty as on a Bond \r\n(No.15) for the same amount. \r\n(b) by delivery– \r\n where the face value of the debenture does not \r\nexceed Rs.50. \r\nOne rupee and fifty paisa. \r\n where it ex ceeds Rs.50 but does not exceed \r\nRs.100. \r\nThree rupees. \r\n where it exceeds Rs.100 but does not exceed \r\nRs.200. \r\nSix rupees. \r\nDescription of Instrument Proper Stamp-duty \r\n where it exceeds Rs.200 but does not exceed \r\nRs.300. \r\nNine rupees. \r\n where it exceeds Rs.300 but does not exceed \r\nRs.400. \r\nTwelve rupees. \r\n where it exceeds Rs.400 but does not exceed \r\nRs.500. \r\nFifteen rupees. \r\n where it exceeds Rs.500 but does not exceed \r\nRs.600. \r\nEighteen rupees. \r\n where it exceeds Rs.600 but does not exceed \r\nRs.700. \r\nTwenty-one rupees. \r\n where it exceeds Rs.700 but does not exc eed \r\nRs.800. \r\nTwenty-four rupees. \r\n where it exceeds Rs.800 but does not exceed \r\nRs.900. \r\nTwenty-seven rupees. \r\n where it exceeds Rs.900 but does not exceed \r\nRs.1,000. \r\nThirty rupees. \r\n and for every Rs.500 or part thereof in excess \r\nof Rs.1,000. \r\nFifteen rupees. \r\nExplanation.– The term “Debenture” includes any \r\ninterest coupons attached thereto, but the amount of \r\nsuch coupons shall not be included in estimating the \r\nduty. \r\n \r\nEXEMPTION \r\n \r\n A debenture issued by an incorporated \r\ncompany or other body corporate in terms o f a \r\nregistered mortgage -deed, duly stamped in respect of \r\nthe full amount of debentures to be issued thereunder, \r\nwhereby the company or body borrowing makes over, in \r\nwhole or in part, their property to trustees for the benefit \r\nof the debenture, holders, pro vided that the debentures \r\nso issued are expressed to be issued in terms of the \r\nsaid mortgage-deed. \r\n \r\nSee also BOND (No.15), and SECTIONS 8 and 55. \r\nDECLARATION OF ANY TRUST. See TRUST (No.64). \r\n \r\n28. DELIVERY-ORDER IN RESPECT OF GOODS , \r\nthat is to say, any in strument entitling any person \r\ntherein named, or his assigns or the holder thereof, to \r\nthe delivery of any goods lying in any dock or port, or in \r\nany ware-house in which goods are stored or deposited \r\non rent or hire, or upon any wharf such instrument being \r\nsigned by or on behalf of the owner of such goods upon \r\nthe sale or transfer of the property therein when such \r\ngoods exceed in value twenty rupees. \r\nDEPOSIT OF TITLE-DEED. See AGREEMENT relating \r\nto DEPOSIT OF TITLE -DEEDS, PAWN OR PLEDGE \r\nTwenty-five paisa. \r\nDescription of Instrument Proper Stamp-duty \r\n(No.6). \r\nDISSOLUTION O F PARTNERSHIP . See \r\nPARTNERSHIP (No.46). \r\n29. DIVORCE–Instrument of, that is to say any \r\ninstrument by which any person effects the dissolution \r\nof his marriage. \r\nDOWER–Instrument of. See SETTLEMENT (No.58). \r\nDUPLICATE. See COUNTERPART (No.25). \r\n \r\nFifteen rupees. \r\n30. ENTRY AS AN ADVOCATE, OR ATTORNEY \r\nON THE ROLL OF ANY HIGH COURT –under the Legal \r\nPractitioners and Bar Councils Act, 1965\r\n38\r\n– \r\n \r\n(a) in the case of an Advocate One thousand rupees. \r\n(b) in the case of an Attorney One thousand rupees. \r\nEXEMPTION \r\n \r\n Entry of an Advocate or Attorney on the roll of \r\nany High Court when he has previously been enrolled in \r\na High Court. \r\n \r\n31. EXCHANGE OF PROPERTY– Instrument of– \r\n \r\nThe same duty as is leviable on a \r\nConvey-ance (No.23) for a \r\nconsideration equal to the value of \r\nthe property of greatest value as set \r\nforth in such instrument. \r\n EXTRACT. See COPY (No.24). \r\n \r\n32. FURTHER CHARGE –Instrument of, that is to \r\nsay, any instrument imposing a further charge on \r\nmortgaged property– \r\n \r\n(a) when the original mortgage is one of the \r\ndescription referred to in clause ( a) of \r\nArticle No.40 (that is, with possession); \r\nThe same duty as on a Conveyance \r\n(No.23) for a consideration equal to the \r\namount of the further charge secured by \r\nsuch instrument. \r\n(b) when such mortgage is o ne of the \r\ndescription referred to in clause ( b) of \r\nArticle No.40 (that is, without \r\npossession)– \r\n \r\n(i) if at the time of execution of the \r\ninstrument of further charge \r\npossession of the property is \r\ngiven or agreed to be given \r\nunder such instrument; \r\nThe same duty as on a Conveyance \r\n(No.23) for a consideration equal to the \r\ntotal amount of the charge (including the \r\noriginal mortgage and any further \r\ncharge already made) less the duty \r\n \r\n38III of 1965. \r\nDescription of Instrument Proper Stamp-duty \r\nalready paid on such original mortgaged \r\nand further charge. \r\n(ii) if possession is not so given .. The same duty as on a Bond (No.15) for \r\nthe amount of the further charge \r\nsecured by such instrument. \r\n33. GIFT–Instrument of, not being a SETTLEMENT \r\n(No.58) OR WILL OR TRANSFER (No.62). \r\nHIRING AGREEMENT or AGREEMENT FOR \r\nSERVICE. See AGREEMENT (No.5). \r\nThe same duty as is leviable on a \r\nConveyance (No.23) for a \r\nconsideration equal to the value of the \r\nproperty as set -forth in such \r\ninstrument. \r\n34. INDEMNITY BOND. \r\n \r\nThe same duty as on a Security \r\nBond (No.57) for the same amount. \r\nINSPECTORSHIP-DEED– .See COMPOSITION-DEED \r\n(No.22). INSURANCE– See POLICY OF INSURANCE \r\n(No.47). \r\n \r\n35. LEASE, including an under -lease or sub -lease \r\nand any agreement to let or sub-let– \r\n(a) where by such lease the rent is fixed \r\nand no premium is paid or delivered– \r\n \r\n(i) where the lease purports to be \r\nfor a term of less than one year; \r\nThe same duty as on a Bond (No.15) for \r\nthe whole amount payable or \r\ndeliverable under such lease. \r\n(ii) where the lease purports to be \r\nfor a term of not less than one \r\nyear but not more than thre e \r\nyears; \r\nThe same duty as on a Bond (No.15) for \r\nthe amount or value of the average \r\nannual rent reserved. \r\n(iii) where the lease purports to be \r\nfor a term in excess of three \r\nyears, but not more than twenty \r\nyears; \r\nThe same duty as is leviable on a \r\nDebenture [No.27 (b)] for a \r\nconsideration equal to the amount or \r\nvalue of the average annual rent \r\nreserved. \r\n(iv) where the lease purports to be \r\nfor a term in excess of twenty \r\nyears or in perpetuity; \r\n \r\nThe same duty as is leviable on a \r\nDebenture [No.27 (b)] for a \r\nconsideration equal to the whole \r\namount of rents which would be \r\npaid or delivered in respect of the \r\nfirst ten years of the lease. \r\n(v) where the lease does not \r\npurport to be for any definite \r\nterm; \r\n \r\nThe same duty as is leviable on a \r\nDebenture [No.27 (b)] for a \r\nconsideration equal to the amount \r\nor value of the average annual rent \r\nwhich would be paid or delivered for \r\nthe first ten years, if the lease \r\ncontinued so long. \r\n(b) (i) where the lease is granted for money \r\nadvanced and where no rent is \r\nreserved; \r\n \r\nThe same duty as is leviable on a \r\nConveyance (No.23) for a \r\nconsideration equal to the amount \r\nof such advance as set forth in the \r\nlease. \r\n(ii) where the lease is granted for a The same duty as is leviable on a \r\nDescription of Instrument Proper Stamp-duty \r\nfine or premium and where no \r\nrent is reserved; \r\n \r\nConveyance (No.23) for a consideration \r\nequal to the amount of such fine or \r\npremium as set forth in the lease. \r\n(c) (i)where the lease is granted for money \r\nadvanced in addition to rent reserved; \r\n \r\nThe same duty as is leviable on a \r\nConveyance (No.23) for a \r\nconsideration equal to the amount of \r\nadvance as set forth in the lease, in \r\naddition to the duty which would have \r\nbeen payable on such lease, if no \r\nadvance had been paid or delivered; \r\nprovided that , in any case when an \r\nagreement to leases is stamped with \r\nthe ad valo rem stamp required for a \r\nlease and a lease in pursuance of \r\nsuch agreement is subsequently \r\nexecuted, the duty on such lease \r\nshall not exceed four rupees. \r\n(ii) where the lease is granted for a \r\nfine or premium in addition to \r\nrent reserved. \r\n \r\nThe same duty as is leviable on a \r\nConveyance (No.23) for a \r\nconsideration equal to the amount of \r\nsuch fine or premium as set forth in \r\nthe lease, in addition to the duty \r\nwhich would have been payable on \r\nsuch lease if no fine or premium had \r\nbeen paid or delivered; provided th at, \r\nin any case when an agreement to \r\nlease is stamped with the ad valorem \r\nstamp required for a lease and a \r\nlease in pursuance of such \r\nagreement is subsequently executed , \r\nthe duty on such lease shall not \r\nexceed four rupees. \r\nEXEMPTION \r\n Lease, executed in th e case of a cultivator and \r\nfor the purposes of cultivation (including a lease of trees \r\nfor the production of food or drink) without the payment \r\nor delivery of any fine or premium when a definite term \r\nis expressed and such term does not exceed one year, \r\nor when the average annual rent reserved does not \r\nexceed one hundred rupees. \r\n \r\n36. LETTER OF ALLOTMENT OF SHARES in any \r\ncompany or proposed company or in respect of any \r\nloan to be raised by any company or proposed \r\ncompany. \r\n See also CERTIFICATE OR OTHER DOCUM ENT \r\n(No.19). \r\nFifty paisa. \r\n37. LETTER OF CREDIT , that is to say, any \r\ninstrument by which one person authorizes another to \r\ngive credit to the person in whose favour it is drawn. \r\n LETTER OF GUARANTEE , See AGREEMENT \r\n(No.5). \r\nFifty paisa. \r\nDescription of Instrument Proper Stamp-duty \r\n \r\n38. LETTER OF LICENC E, that is to say, any \r\nagreement between a debtor and his creditors, that the \r\nletter shall, for a specified time, suspend their claims \r\nand allow the debtor to carry on business at his own \r\ndiscretion. \r\nTwenty-five rupees. \r\n39. MEMORANDUM OF ASSOCIATION OF A \r\nCOMPANY– \r\n \r\n(a) if accompanied by articles of \r\nassociation under section 35 of the \r\nCompanies Act, 1913\r\n39\r\n; \r\nSeventy-five rupees. \r\n(b) if not so accompanied Two hundred rupees. \r\nEXEMPTION \r\n Memorandum of any association not formed for \r\nprofit and registered under section 26 of the Companies \r\nAct, 1913\r\n40\r\n. \r\n \r\n40. MORTGAGE-DEED not being an \r\nAGREEMENT RELATING TO DEPOSIT OF TITLE -\r\nDEEDS, PAWN OR PLEDGE (No.6), BOTTOMRY \r\nBOND (No.16), MORTGAGE OF A CROP (No.41), \r\nRESPONDENTIA BOND (No.56), OR SECURITY \r\nBOND (No.57)– \r\n \r\n(a) when possession of the property or any \r\npart of the property comprised in such \r\ndeed is given by the mortgagor or \r\nagreed to be given; \r\nThe same duty as on a Conveyance \r\n(No.23) for a consideration equal to \r\nthe amount secured by such deed. \r\n(b) when possession is n ot given or agreed \r\nto be given as aforesaid; \r\n \r\nThe same duty as on a Bond \r\n(No.15) for the amount secured by \r\nsuch deed. \r\nExplanation.– A mortgagor who gives to the mortgagee \r\na power of attorney to collect rents or a lease of the \r\nproperty mortgaged or part th ereof, is deemed to give \r\npossession within the meaning of this article. \r\n \r\n(c) when a collateral or auxiliary or \r\nadditional or substituted security, or by \r\nway of further assurance for the above -\r\nmentioned purposes where the principal \r\nor primary security is duly stamped– \r\n \r\n for every sum secured not exceeding Rs.1,000; Ten rupees. \r\n and for every Rs.1,000 or part thereof secured \r\nin excess of Rs.1,000. \r\nTen rupees. \r\n \r\n39VII of 1913. \r\n40VII of 1913. \r\nDescription of Instrument Proper Stamp-duty \r\nEXEMPTIONS \r\n(1) Instruments, executed by persons taking \r\nadvances under the Land Improvement Loans Act, \r\n1883\r\n41\r\n, or the \r\n42\r\n[Punjab] Agriculturists Loans Act, 1958\r\n43\r\n \r\nor by their sureties as security for the repayment of such \r\nadvances. \r\n(2) Letter of hypothecation accompanying a Bill of \r\nExchange. \r\n \r\n41. MORTGAGE OF A CROP , including any \r\ninstrument evidencing an agreement to secure the \r\nrepayment of a loan made upon any mortgage of a crop, \r\nwhether the crop is or is not in existence at the time of \r\nmortgage– \r\n \r\n(a) when the loan is repayable not more \r\nthan three months from the date of the \r\ninstrument– \r\n \r\nfor every sum secured not exceeding Rs.200; Twenty-five paisa. \r\nand for every Rs.200 or part thereof secured in excess \r\nof Rs.200; \r\nTwenty-five paisa. \r\n(b) when the loan is repayable more than \r\nthree months, but not more than \r\neighteen months, from the date of the \r\ninstrument– \r\n \r\nfor every sum secured not exceeding Rs.100; Fifty paisa. \r\nand for every Rs. 100 or part thereof secured in excess \r\nof Rs.100. \r\nFifty paisa. \r\n42. NOTARIAL ACT, that is to say, any instrument, \r\nendorsement, note, attestation, certificate or entry not \r\nbeing a PROTEST (No.50) made or signed by a Notary \r\nPublic in the execution of the duties of his office, or by \r\nany other person lawfully acting as a Notary Public. \r\nSee also PROTEST OF BILL OR NOTE (No.50). \r\nFour rupees. \r\n43. NOTE OR MEMORANDUM SENT BY a broker \r\nor agent to his principal intimating the purchase or sale \r\non account of such principal– \r\n \r\n(a) of any goods exceeding in value twenty \r\nrupees; \r\nFifty paisa. \r\n(b) of any stock or marketable security \r\nexceeding in value twenty rupees, not \r\nbeing a Government Security; \r\nTwenty-five paisa for every \r\nRs.5,000 or a part thereof of the \r\nvalue of the stock or security. \r\n \r\n41XIX of 1883. \r\n42Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n43W.P. Act XVII of 1958. \r\nDescription of Instrument Proper Stamp-duty \r\n(c) of a Government security. Twenty-five paisa for every 10,000 \r\nrupees or part thereof of the value \r\nof the security subject to a \r\nmaximum of forty rupees. \r\nNOTE OF PROTEST BY THE MASTER OF A SHIP. \r\nSee also PROTEST BY MASTER OF A SHIP (No.51). \r\nORDER FOR THE PAYMENT OF MONEY. \r\nSee BILL OF EXCHANGE (No.13). \r\nFour rupees. \r\n45. PARTITION–Instrument of [as defined by section \r\n2(15)]. \r\n \r\nThe same duty as on a Bond \r\n(No.15) for the amount of the value \r\nof the separated share or shares of \r\nthe property. \r\n \r\nExplanation.– The largest share \r\nremaining after the property is \r\npartitioned (or if there are two or more \r\nshares of equal value and not smaller \r\nthan any of the other shares, tha n one \r\nof such equal shares) shall be deemed \r\nto be that from which other shares are \r\nseparated: \r\n \r\n Provided always that– \r\n \r\n(a) when an instrument of \r\npartition contain ing an \r\nagreement to divide \r\nproperty in severalty is \r\nexecuted and a partition is \r\neffected in pursuance of \r\nsuch agreement, the duty \r\nchargeable upon the \r\ninstrument affecting such \r\npartition shall be reduced by \r\nthe amount of duty paid in \r\nrespect of the first \r\ninstrument but shall not be \r\nless than four rupees; \r\n \r\n(b) where land is held on \r\nRevenue Settlem ent for a \r\nperiod not exceeding thirty \r\nyears and paying the full \r\nassessment, the value for \r\npurpose of duty shall be \r\ncalculated at not more than \r\nfive times the annual \r\nrevenue; \r\n \r\n(c) where a final order for effecting \r\na partition passed by any \r\nRevenue authorit y or any Civil \r\nCourt, or an award by an \r\narbitrator directing a partition, \r\nis stamped with the stamp \r\nDescription of Instrument Proper Stamp-duty \r\nrequired for an instrument of \r\npartition, and an instrument of \r\npartition in pursuance of such \r\norder or award is subsequently \r\nexecuted, the duty on such \r\ninstrument shall not exceed \r\nfour rupees. \r\n46. PARTNERSHIP– \r\nA–INSTRUMENT OF– \r\n \r\n(a) where the capital of the partnership \r\ndoes not exceed Rs.500; \r\nTen rupees. \r\n(b) in any other case Fifty rupees. \r\nB–DISSOLUTION OF– \r\nPAWN OR PLEDGE –See AGREEMENT \r\nRELATING TO DEPOSIT O F TITLE -DEEDS, \r\nPAWN OR PLEDGE (No.6). \r\nTwenty-five rupees. \r\n47. POLICY OF INSURANCE– \r\nA–See INSURANCE (see section 7)– \r\nIf \r\ndrawn \r\nsingly. \r\nIf drawn in duplicate for \r\neach part. \r\n(1) For each voyage– \r\n (i) where the premium of consideration \r\ndoes not exceed the rate of 1/8 per cent of \r\nthe amount insured by the policy ; for every \r\nfull sum of Rs.5,000 and also any fractional \r\nparts thereof insured by the policy; \r\nTen \r\npaisa. \r\nFive paisa. \r\n (ii) in any other case, in respect of every \r\nfull sum of Rs.2,000 and also any fra ctional \r\npart thereof insured by the policy. \r\nTen \r\npaisa. \r\nFive paisa. \r\n(2) For time– \r\n in respect of every full sum of Rs.2,000 or part \r\nthereof insured by the policy– \r\n \r\n (i) where the insurance shall be made for \r\nany time not exceeding six months; \r\nThirty \r\npaisa. \r\nFifteen paisa. \r\n (ii) where the insurance shall be made for \r\nany time exceeding six months and not \r\nexceeding twelve months. \r\nSixty \r\npaisa. \r\nThirty paisa. \r\nB–FIRE–INSURANCE AND OTHER CLASSES OF \r\nINSURANCE, NOT ELSEWHERE INCLUDED IN \r\nTHIS ARTICLE, COVERING GOODS , \r\nMERCHANDISE, PERSONAL EFFECTS, CROPS, \r\nAND OTHER PROPERTY AGAINST LOSS OR \r\nDAMAGE– \r\n \r\n (1) in respect of an original policy– \r\n (i) when the sum insured does not exceed \r\nRs. 5,000; \r\nFifty paisa. \r\nDescription of Instrument Proper Stamp-duty \r\n (ii) in any other case \r\n and \r\nOne rupee. \r\n(2) in respect of eac h receipt for any payment of a \r\npremium on any renewal of an original policy. \r\n \r\nOne-half of the duty payable in \r\nrespect of the original policy in \r\naddition to the amount, if any, \r\nchargeable under No.53. \r\nC–ACCIDENT AND SICKNESS INSURANCE– \r\n (a) Against railw ay accident, valid for a \r\nsingle journey only. \r\nFive paisa. \r\nEXEMPTION \r\n When issued to a passenger travelling by the \r\nintermediate or the third class in any railway. \r\n \r\n (b) In any other case for the maximum \r\namount which may become payable in the case \r\nof any s ingle accident or sickness where such \r\namount does not exceed Rs.2,000 and also \r\nwhere such amount exceeds Rs.2,000, for every \r\nRs.2,000 or part thereof. \r\n \r\nTwenty-five paisa: provided that, in \r\ncase of a policy of insurance \r\nagainst death by accident when the \r\nannual premium payable does not \r\nexceed Rs.2.50 per Rs.1,000 the \r\nduty on such instrument shall be \r\nfive paisa for every Rs.1,000 or part \r\nthereof of the maximum amount \r\nwhich may become payable under \r\nit. \r\nD–INSURANCE BY WAY OF INDEMNITY– \r\n Against liability to pay damages on account of \r\naccidents to workmen employed by or under or \r\nagainst liability to pay compensation under the \r\nWorkmen‟s Compensation Act, 1923\r\n44\r\n, for every \r\nRs.100 or part thereof payable as premium. \r\nFive paisa. \r\nE–LIFE INSURANCE OR OTHER INSURANC E NOT \r\nSPECIFICALLY PROVIDED FOR , except such a \r\nRE-INSURANCE as is described in Division of this \r\narticle– \r\nIf \r\ndrawn \r\nsingly. \r\nIf drawn in duplicate, for \r\neach part. \r\n (i) for every sum insured not exceeding \r\nRs.250; \r\nTen \r\npaisa. \r\nFive paisa. \r\n (ii) for every sum in sured exceeding \r\nRs.250 but not exceeding Rs.500; \r\nTwenty \r\npaisa. \r\nTen paisa. \r\n (iii) for every sum insured exceeding \r\nRs.500 but not exceeding Rs.1,000 and also for \r\nevery Rs.1,000 or part thereof in excess of \r\nRs.1,000. \r\nForty \r\npaisa. \r\nTwenty paisa \r\n \r\n44VIII of 1923. \r\nDescription of Instrument Proper Stamp-duty \r\nEXEMPTIONS \r\n Policies of life insurance granted by the \r\nDirector-General of Post Offices in accordance with \r\nrules for Postal Life Insurance issued under the \r\nauthority of the Central Government. \r\n \r\nF–RE-INSURANCE BY AN INSURANCE COMPANY \r\nWHICH HAS GRANTED A POLICY OF THE \r\nNATURE SPECIFIED IN DIVISION A OR DIVISION \r\nB OF THIS ARTICLE WITH ANOTHER COMPANY \r\nBY WAY OF INDEMNITY OR GUARANTEE \r\nAGAINST THE PAYMENT ON THE ORIGINAL \r\nINSURANCE OF A CERTAIN PART OF THE SUM \r\nINSURED THEREBY. \r\nOne-half of the duty payable in \r\nrespect of the origi nal insurance but \r\nnot less than five paisa or more \r\nthan one rupee. \r\nGENERAL EXEMPTIONS \r\n Letter of cover or engagement to issue a policy \r\nof insurance: \r\n Provided that, unless such letter or engagement \r\nbears the stamp prescribed by this Act for such policy \r\nnothing shall be claimable thereunder, nor shall it be \r\navailable for any purpose except to compel the delivery \r\nof the policy therein mentioned. \r\n \r\n48. POWER-OF-ATTORNEY as defined by section 2 \r\n(21), not being a proxy (No.52)– \r\n \r\n (a) when executed for the sole purpose of \r\nprocuring the registration of one or more \r\ndocuments in relation to a single transaction or \r\nfor admitting execution of one or more such \r\ndocument; \r\nTwo rupees. \r\n (b) when authorising one person or more to \r\nact in a single transaction other than the case \r\nmentioned in clause (a); \r\nFive rupees. \r\n (c) when authorising not more than five \r\npersons to act jointly and severally in more \r\nthan one transaction or generally; \r\nTwenty-five rupees. \r\n (d) when authorising more than five but not \r\nmore than ten persons to act jointly and \r\nseverally in more than one transaction or \r\ngenerally; \r\nFifty rupees. \r\n (e) when given for consideration and \r\nauthorising the attorney to sell any immovable \r\nproperty; \r\nThe same duty as is leviable on a \r\nConveyance (No.23) for the amount \r\nof the consideration. \r\n (f) in any other case Five rupees for each person \r\nauthorised. \r\nExplanation 1.– For the purposes of this Article more \r\npersons than one when belonging to the \r\nsame firm shall be deemed to be one \r\nperson. \r\n \r\nDescription of Instrument Proper Stamp-duty \r\nExplanation 2.– The term “Registration” includes every \r\noperation incidental to registration under \r\nthe Registration Act, 1908\r\n45\r\n. \r\n49. PROMISSORY NOTE as defined by section 2 \r\n(22)– \r\n \r\n (a) when payable on demand– \r\n(i) when the amount or value does \r\nnot exceed Rs.250; \r\nFifty paisa. \r\n(ii) when the amo unt or value \r\nexceeds Rs.250 but does not \r\nexceed Rs.1,000; \r\nOne rupee. \r\n(iii) when the amount or value \r\nexceeds Rs.1,000 but does not \r\nexceed Rs.5,000; \r\nFive rupees. \r\n(iv) in any other case Ten rupees. \r\n (b) when payable otherwise than on \r\ndemand. \r\nThe same duty as on a Bill of \r\nExchange (No.13) for the same \r\namount payable otherwise than on \r\ndemand. \r\n50. PROTEST OF BILL OR NOTE , that is to say, any \r\ndeclaration in writing made by a Notary Public or \r\nother person lawfully acting as such, attesting the \r\ndishonour of a Bi ll of Exchange for promissory \r\nnote. \r\nFour rupees. \r\n51. PROTEST BY THE MASTER OF A SHIP, that is to \r\nsay, any declaration of the particulars of her \r\nvoyage drawn up by him with a view to the \r\nadjustment of losses or the calculation of averages, \r\nand every declar ation in writing made by him \r\nagainst the charterers or the consignees or not \r\nloading or unloading the ship, such declaration is \r\nattested or certified by a Notary Public or other \r\nperson lawfully acting as such. \r\nFour rupees. \r\n See also NOTE OF ROTEST BY THE MASTER \r\nOF A SHIP (No.44). \r\n \r\n52. PROXY empowering any person to vote at any one \r\nelection of the members of a district or local board \r\nor of a body of municipal commissioners, or at any \r\none meeting of (a) members of an incorporated \r\ncompany or other body corpo rate whose stock or \r\nfunds is or are divided into shares and transferable; \r\n(b) a local authority; or (c) proprietors, members or \r\ncontribution to the funds of any institution. \r\nTwenty-five paisa. \r\n53. RECEIPTS as defined by section 2 (23) for any \r\nmoney or oth er property the amount or value of \r\n \r\n \r\n45XVI of 1908. \r\nDescription of Instrument Proper Stamp-duty \r\nwhich exceeds twenty rupees– \r\n(a) where the amount or value does not \r\nexceed one hundred rupees; \r\nFifteen paisa. \r\n(b) where the amount or value exceeds \r\none hundred rupees but does not \r\nexceed Rs.2,000; \r\nForty paisa. \r\n(c) where such amount exceeds Rs.2,000. Eighty paisa. \r\nEXEMPTIONS \r\nReceipts– \r\n(a) endorsed on or contained in any \r\ninstrument duly stamped for any \r\ninstrument exempted under the proviso \r\nto section 3 (instruments executed on \r\nbehalf of the Government) or any \r\ncheque or bill of exchange, payable on \r\ndemand acknowledging the receipt of \r\nthe consideration money therein \r\nexpressed, or the receipt of any \r\nprincipal-money, interest or annuity, or \r\nother periodical payment thereby \r\nsecured; \r\n(b) for any payment of money without \r\nconsideration; \r\n(c) for any payment of rent by a cultivator \r\non account of land assessed to \r\nGovernment revenue; \r\n(d) for pay or allowances by non -\r\ncommissioned or petty officers, \r\nsoldiers, sailors or airmen of the armed \r\nforces of Pakistan/ Pakistan‟s military, \r\nnaval or air forces, when serving in \r\nsuch capacity, or by mounted police \r\nconstables; \r\n \r\n(e) given by holders of family certificates in \r\ncases where the person from whose \r\npay or allowances the sum comprised \r\nin the receipt has been assigned as a \r\nnon-commissioned or petty officer, \r\nsoldier, sailor or airman or any of the \r\nsaid forces and serving in such \r\ncapacity; \r\n(f) for pensions or allowances by persons \r\nreceiving such pensions or allowances \r\nin respect of their services as such, \r\nnon-commissioned or petty officers, \r\nsoldiers, sailors or airmen, and not \r\nserving the State in any other capacity; \r\n(g) given by a headman or lambardar for \r\nland-revenue or taxes collected by him; \r\n(h) given for money or securities for money \r\ndeposited in the hands of any banker to \r\nbe accounted for: \r\n Provided that the same is not \r\n \r\nDescription of Instrument Proper Stamp-duty \r\nexpressed to be received of, or by the \r\nhands of, any other than the person to \r\nwhom the same is to be accounted for: \r\n Provided also that this exemption shall \r\nnot extend to receipt or \r\nacknowledgment for any sum paid or \r\ndeposited for, or upon a letter of \r\nallotment of a share, or in respect of a \r\ncall upon any scrip or share of, or in, \r\nany incorporated company or other \r\nbody corporate or such proposed or \r\nintended company or body or in \r\nrespect of a debenture being a \r\nmarketable security. \r\nSee also POLICY OF INSURANCE [No. 47 -B \r\n(2)]. \r\n54. RE-CONVEYANCE OF MORTGAGE \r\nPROPERTY– \r\n \r\n (a) if the consideration for which the \r\nproperty was mortgaged does not exceed Rs. \r\n1,000; \r\nThe same duty as on a Bond \r\n(No.15) for the amount of such \r\nconsideration as set forth in the re -\r\nconveyance. \r\n (b) in any other case Thirty rupees. \r\n55. RELEASE, that is to say, any instrument (not \r\nbeing such a release as is provided for by \r\nsection 23 -A) whereby a person renounces a \r\nclaim upon another person or against any \r\nspecified property– \r\n \r\n(a) if the amount or value of the \r\nclaim does not exceed \r\nRs.1,000; \r\nThe same duty as on a Bond (No. \r\n15) for such amount or value as set \r\nforth in the release. \r\n(b) in any other case Thirty rupees. \r\n56. RESPONDENTIA BOND , that is to say, any \r\ninstrument securing a loan on the cargo laden or \r\nto be laden on board a ship and making \r\nrepayment contingent on the arrival of the cargo \r\nat the port of destination. \r\nREVOCATION OF ARMY TRUST OR SETTLEMENT. \r\nSee SETTLEMENT (No.58), TRUST (No.64). \r\nThe same duty as on a Bond \r\n(No.15) for the amount of the loan \r\nsecured. \r\n57. SECURITY BOND OR MORTGAGE DEED \r\nexecuted by way of security for the due \r\nexecution of an office, or to account for money \r\nor other property received by virtue thereof or \r\nexecuted in favour of a Cou rt for the due \r\ndischarge of a contingent liability or executed by \r\na surety to secure the due performance of a \r\ncontract– \r\n \r\nDescription of Instrument Proper Stamp-duty \r\n(a) when the amount secured does \r\nnot exceed Rs. 1,000; \r\nThe same duty as on a Bond \r\n(No.15) for the amount secured. \r\n(b) in any other case \r\nEXEMPTIONS \r\n Bond or other instrument, when executed– \r\n(a) by any person for the purpose \r\nof guaranteeing that the local \r\nincome derived from private \r\nsubscription to a charitable \r\ndispensary or hospital or any \r\nother object of public utility \r\nshall not be less than a \r\nspecified sum per mensem; \r\n(b) under No. 3 -A of the rules \r\nmade by the Provincial \r\nGovernment under section 70 \r\nof the Sind Irrigation Act, \r\n1879\r\n46\r\n; \r\n \r\nThirty rupees. \r\n(c) executed by persons taking \r\nadvances under the Land \r\nImprovement, Loans Act, \r\n1883\r\n47\r\n, or the \r\n48\r\n[Punjab] \r\nAgriculturists Loans Act, \r\n1958\r\n49\r\n, or by their sureties as \r\nsecurity for repayment of such \r\nadvances; \r\n \r\n(d) executed by servants of the \r\nState or their securities to \r\nsecure the due execution of an \r\noffice or the due accounting for \r\nmoney or other p roperty \r\nreceived by virtue thereof. \r\n \r\n58. SETTLEMENT– \r\n A–Instrument of (including a deed of power)– \r\n \r\n(i) where the settlement is made for a \r\nreligious or charitable purpose; \r\nThe same duty as on a Bond (No.15) for \r\na sum equal to the amount or value of \r\nthe property settled. \r\n (ii) in any other case The same duty as is leviable on a \r\nConveyance (No.23) for a consideration \r\nequal to the amount or value of the \r\nproperty settled: \r\n \r\n46Sind VII of 1879. \r\n47XIX of 1883. \r\n48Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n49W.P. Act XVII of 1958. \r\nDescription of Instrument Proper Stamp-duty \r\nProvided that, where an agreement to \r\nsettle is stamped with the stamp \r\nrequired for an instrument of settlement, \r\nand an instru ment of settlement in \r\npursuance of such agreement is \r\nsubsequently executed, the duty on \r\nsuch instrument shall not exceed four \r\nrupees: \r\n Provided further that, where an \r\ninstrument of settlement contains any \r\nprovision fo r the revocation of the \r\nsettlement, the amount or value of the \r\nproperty settled shall, for the purposes \r\nof duty, be determined as if no such \r\nprovisions were contained in the \r\ninstrument. \r\nEXEMPTIONS \r\nDeed of dower executed on the occasion of marriage \r\nbetween Muslims. \r\n \r\nB–Revocation of– \r\n \r\nThe same duty as is leviable on a \r\nConveyance (No.23) for a \r\nconsideration equal to the amount \r\nor value of the property concerned, \r\nas set forth in the instrument of \r\nRevocation but not exceeding fifty \r\nrupees. \r\nSee also TRUST (No.64). \r\n59. SHARE WARRANTS to bearer issued under the \r\nCompanies Act, 1913\r\n50\r\n. \r\n \r\nOne and a half times the duty \r\npayable on a Debenture [No.27 (b)] \r\nfor a consideration equal to the \r\nnominal amount of the shares \r\nspecified in the warrant. \r\nEXEMPTIONS \r\n Share warrant when issued by a company in \r\npursuance of the Companies Act, 1913\r\n51\r\n, section 30, to \r\nhave effect only upon payment, as composition for that \r\nduty, to the Collector of Stamp revenue of– \r\n(a) one and a half per centum of the whole \r\nsubscribed capital of the company; or \r\n(b) if any company which has paid the said \r\nduty or composition in full subsequently \r\nissues an addition to its subscribed \r\ncapital–one and half per centum of the \r\nadditional capital so issued. \r\nSCRIP–See CERTIFICATE (No.19). \r\n \r\n60. SHIPPING ORDER for or r elating to the \r\nTwenty-five paisa. \r\n \r\n50VII of 1913. \r\n51VII of 1913. \r\nDescription of Instrument Proper Stamp-duty \r\nconveyance of goods on board of any vessel. \r\n \r\n61. SURRENDER OF LEASE– \r\n \r\n(a) when the duty with which the lease is \r\nchargeable does not exceed thirty \r\nrupees; \r\nThe duty with which least is \r\nchargeable. \r\n(b) in any other case \r\nEXEMPTIONS \r\n Surrender of lease, when such lease exempted \r\nfrom duty. \r\nThirty rupees. \r\n62. TRANSFER (whether with or without \r\nconsideration)– \r\n \r\n(a) of shares in an incorporated company or \r\nother body corporate; \r\nOne-fourth of the duty payable on a \r\nConveyance (No.23) for a consideration \r\nequal to the value of the share. \r\n(b) of debentures being marketable \r\nsecurities whether the debenture is \r\nliable to duty or not except debentures \r\nprovided for by section 8; \r\nOne-half of the duty payable on a \r\nConveyance (No.23) for a \r\nconsideration equal to the face \r\namount of the debenture. \r\n(c) of any interest secured by a bond, \r\nmortgage-deed or policy of insurance– \r\n \r\n(i) if the duty on such bond, \r\nmortgage-deed or policy does \r\nnot exceed twenty rupees; \r\nThe duty with which such bond, \r\nmortgage-deed or policy of \r\ninsurance is chargeable. \r\n(ii) in any other case Thirty rupees. \r\n(d) of any property under the Administrator -\r\nGeneral‟s Act, 1913\r\n52\r\n, section 31; \r\nThirty rupees. \r\n(e) of any trust -property without \r\nconsideration from one trustee to \r\nanother trustee or from a trustee to a \r\nbeneficiary. \r\nEXEMPTIONS \r\nTransfers by endorsement– \r\n(a) of a bill of exchange, cheque or \r\npromissory note; \r\n(b) of a bill of lading, delivery order, warrant \r\nfor goods, or other mercantile document \r\nof title to goods; \r\nTwenty rupee s or such smaller \r\namount as may be chargeable \r\nunder clauses (a) to (c) of this \r\nArticle. \r\n(c) of a policy of insurance; \r\n(d) of securities of the Central\r\n53\r\n \r\nGovernment. \r\n \r\n \r\n52III of 1913. \r\nDescription of Instrument Proper Stamp-duty \r\nSee also section 8– \r\n63. TRANSFER OF LEASE by way of assignment and \r\nnot by way of under-lease. \r\n \r\nThe same duty as is leviable on \r\nConveyance (No.23) for a \r\nconsideration equal to the amount of \r\nthe consideration for the transfer. \r\nEXEMPTION \r\n Transfer of any lease exempt from duty. \r\n \r\n64. TRUST– \r\n A. Declaration of –of, or concerning any \r\nproperty when made by any writing not being a \r\nWILL. \r\nThe same duty as on a Bond \r\n(No.15) for a sum equal to the \r\namount or value of the property \r\nconcerned as set forth in the \r\ninstrument but not exceeding thirty \r\nrupees. \r\n B. Revocation of –of, or concerning any \r\nproperty when made by any instrument other \r\nthan a WILL. \r\n \r\nThe same duty as on a Bond \r\n(No.15) for a sum equal to the \r\namount of value of the property \r\nconcerned as set forth in the \r\ninstrument but not exceeding thirty \r\nrupees. \r\nSee also SETTLEMENT (No.58). \r\nVALUATION. See APPRAISEMENT (No.8). \r\n \r\n65. WARRANT FOR GOODS , that is to say, any \r\ninstrument evidencing the title of any person \r\ntherein named, or his assigns, or the holder \r\nthereof, to the property in any goods lying in or \r\nupon any dock, warehouse or wharf, such \r\ninstrument being signed or certified by or on behalf \r\nof the person in whose custody such goods may \r\nbe. \r\nTwo rupees. \r\n \r\n \r\n53Now „Federal‟ see the Federal Adaptation of Laws Order, 1975 (P.O. 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